Privacy Policy

Name: Melissa Frierson MBA - Liberty Healthcare Financial Strategist & Tax Advisor - Leadership Academy
Address: 527 3rd Loop Rd suite e, Florence, SC
Telephone: (404) 494-6077

Privacy Policy

Liberty Healthcare Leadership Academy

Melissa Frierson, MBA | Coach & Speaker

Liberty Healthcare Financial Strategist

A Division of Libertytax Senior Accountants and Strategic CFO Advisor LLC

Effective Date: December 17, 2025

Address: 527 3rd Loop Road, Suite E, Florence, SC 29505

Phone: (404) 494-6077

Email: melissa@friersoncfo.com

Website: www.friersoncfo.com

LinkedIn: linkedin.com/in/melissa-frierson-mba-156562353

Jurisdiction: Operating Nationwide Across All 50 United States

Professional Credentials & Experience

23 Years Healthcare Financial Leadership | MBA | PTIN | EFIN | ETIN

Serving Healthcare Entities and All Subsectors Nationwide

Table of Contents

1. Introduction & Our Commitment

Liberty Healthcare Leadership Academy, operating as Liberty Healthcare Financial Strategist, a division of Libertytax Senior Accountants and Strategic CFO Advisor LLC (collectively referred to as "Liberty Healthcare," "we," "us," or "our"), is committed to protecting the privacy and security of your personal and financial information.

Founded and led by Melissa Frierson, MBA, with 23 years of healthcare financial leadership experience and holding professional credentials including PTIN (Preparer Tax Identification Number), EFIN (Electronic Filing Identification Number), and ETIN (Electronic Transmitter Identification Number), we provide comprehensive financial services to healthcare entities and subsectors across all 50 United States.

Our Core Commitment to You

We understand that as healthcare executives, board leaders, and financial professionals, you entrust us with highly sensitive financial, operational, and strategic information. We commit to:

Maintaining the highest standards of confidentiality and data protection
Complying with all federal and state privacy laws across all 50 United States
Using your information solely for the purposes you authorize
Implementing industry-leading security measures to protect your data
Being transparent about our data practices and your rights
Honoring our professional obligations under applicable tax and financial regulations

By engaging our services, visiting our website (www.friersoncfo.com), or providing us with your information, you acknowledge that you have read, understood, and agree to be bound by this Privacy Policy and our mutual commitments outlined herein.

2. Scope of Services & Nationwide Application

2.1 Geographic Scope

This Privacy Policy applies to all services provided by Liberty Healthcare across all 50 United States, including:

All U.S. states and territories
On-site services at client facilities nationwide
Virtual services delivered to clients in any U.S. jurisdiction
Remote coaching, consulting, and support services
Educational programs and webinars accessible nationally

2.2 Who This Policy Applies To

This Privacy Policy applies to:

Healthcare Entities: Hospitals, health systems, rehabilitation facilities, long-term acute care hospitals (LTACHs), behavioral health facilities, hospice organizations, home health agencies, specialty pharmacies, federally qualified health centers (FQHCs), and all other healthcare organizations
Healthcare Subsectors: All specialized healthcare service lines and operational units
Executive Leadership: Chief Executive Officers (CEOs), Chief Financial Officers (CFOs), Chief Operating Officers (COOs), Chief Medical Officers (CMOs), Chief Nursing Officers (CNOs), and all C-suite executives
Board Members: Board of Directors, Board of Trustees, Advisory Board members, and governance committee members
Senior Management: Vice Presidents, Directors, Senior Managers, and Department Heads
Immediate Staff: All direct reports and team members under the above leadership roles
Financial & Administrative Staff: Controllers, Finance Directors, Accounting Managers, Revenue Cycle Directors, and financial analysts
Program Participants: All individuals enrolled in Liberty Healthcare Leadership Academy programs, webinars, and training sessions
Website Visitors: Anyone accessing www.friersoncfo.com
Business Partners: Vendors, consultants, and professional service providers working with us

3. Services Covered by This Policy

This Privacy Policy covers all services provided by Liberty Healthcare, including but not limited to:

3.1 Coaching Services

Executive coaching for CEOs, CFOs, COOs, and senior leadership
Leadership development coaching for emerging healthcare executives
Career transition coaching for healthcare finance professionals
Board preparation and governance coaching
One-on-one and group coaching sessions
Virtual and in-person coaching engagements

3.2 Consulting Services

Strategic financial planning and analysis
Healthcare financial strategy development
Operational efficiency consulting
Revenue cycle optimization
Cost reduction and margin improvement strategies
Financial modeling and forecasting
Merger, acquisition, and divestiture advisory
Interim CFO and fractional CFO services
Financial turnaround and crisis management
Board advisory and governance consulting
Payor contract analysis and negotiation support
Value-based care financial strategy

3.3 Financial Analysis Services

Comprehensive financial statement analysis
Key performance indicator (KPI) development and monitoring
Benchmarking and comparative analysis
Cash flow analysis and management
Budget variance analysis
Profitability analysis by service line, department, or facility
Financial ratio analysis and interpretation
Break-even analysis
Investment analysis and capital budgeting
Financial due diligence

3.4 Taxation Services

Tax planning and strategy for healthcare entities
Tax compliance review and preparation support
Tax optimization strategies
Sales and use tax consulting for healthcare organizations
Payroll tax advisory
Multi-state tax planning for healthcare systems
Tax-exempt organization guidance (501(c)(3) compliance)
Unrelated business income tax (UBIT) consulting
IRS audit support and representation coordination
Tax implications of healthcare transactions

3.5 Support Services

Ongoing financial advisory and support
Technical assistance and troubleshooting
Implementation support for financial systems and processes
Staff training and development
Ad hoc financial analysis and reporting
Board presentation preparation
Stakeholder communication support
Crisis response and emergency financial support

3.6 Educational Services

Liberty Healthcare Leadership Academy programs
Webinars and online training sessions
In-person workshops and seminars
Continuing education programs
Certificate programs
Custom training for healthcare organizations
Speaking engagements and keynote presentations
Educational content creation and delivery

3.7 Strategic Planning Services

Long-range financial planning
Strategic plan development and execution support
Market analysis and strategic positioning
Growth strategy development
Risk assessment and mitigation planning
Scenario planning and sensitivity analysis
Strategic initiative prioritization
Performance measurement and strategy execution monitoring

Important: All services are provided in compliance with applicable federal and state laws, professional standards, and ethical guidelines. We maintain appropriate professional liability insurance and adhere to confidentiality obligations required by our professional credentials and industry standards.

4. Information We Collect

4.1 Personal and Professional Information

Contact Information: Name, business title, organization name, email address, business phone, mobile phone, physical business address, mailing address
Professional Information: Job title, role, department, professional credentials (CPA, MBA, MHA, etc.), LinkedIn profile, work history, areas of expertise, board memberships, professional affiliations
Organizational Information: Healthcare facility type, bed count, revenue size, service lines, geographic markets, ownership structure, affiliate relationships
Employment Information: Employer name, employment status, reporting structure, direct reports, organizational chart position

4.2 Financial Information

Payment Information: Credit card details, bank account information, billing address, payment history, transaction records (all processed through secure third-party payment processors: PayPal, Stripe)
Tax Information: Taxpayer Identification Number (TIN/EIN), W-9 forms, 1099 information, tax filing status, state tax registrations
Financial Data: Financial statements, budgets, forecasts, cash flow statements, tax returns (when provided for analysis or consultation)
Compensation Information: Salary, bonus structure, benefits information (when relevant to consulting or coaching services)

4.3 Healthcare Organization Information

Operational Data: Patient volumes, payor mix, case mix index, length of stay, occupancy rates, staffing levels
Financial Performance Data: Revenue, expenses, margins, key financial ratios, days cash on hand, debt levels
Strategic Information: Business plans, growth strategies, merger/acquisition plans, market analysis
Regulatory Information: Medicare/Medicaid provider numbers, accreditation status, licensure information, compliance program details

4.4 Engagement-Specific Information

Coaching Notes: Session notes, goals, action items, progress tracking, assessments
Consulting Materials: Project documentation, deliverables, meeting notes, recommendations, implementation plans
Educational Records: Course enrollments, completion status, certificates earned, assessment results, continuing education credits
Communications: Emails, phone call notes, video conference recordings (with consent), text messages, meeting minutes

4.5 Technical Information

Website Usage: IP address, browser type, device type, operating system, pages visited, time on site, referring URLs
Platform Interaction: Login credentials, platform preferences, feature usage, document uploads, calendar bookings
Communication Logs: Email opens, click-through rates, webinar attendance, document downloads

4.6 Information from Third-Party Sources

Professional licensing databases
LinkedIn and other professional networking platforms
Healthcare industry databases and publications
Business partners and referral sources
Event organizers and co-hosts
Payment processors (transaction confirmation only)
Publicly available information

Protected Health Information (PHI): We do not request, collect, or require Protected Health Information (PHI) as defined by HIPAA for any of our services. Our work focuses on financial, operational, and strategic data at the organizational level. If PHI is inadvertently provided, we will notify you and follow appropriate protocols for secure handling or destruction.

5. Technology Platforms & Tools We Use

We utilize the following technology platforms and tools to deliver our services. Each platform has its own privacy policy, and we encourage you to review them:

5.1 Core Business Platforms

Website Hosting & Development: Vercel (website hosting), GitHub (code repository and version control)
Email & Domain Services: IONOS (email hosting, domain registration, and management)
Communication Tools: Microsoft Teams (video conferencing and collaboration), Calendly (scheduling and appointment booking)
Client Management: SuiteDash (client portal, project management, and document sharing)

5.2 Payment Processing

PayPal Merchant Services: Payment processing, invoicing, transaction management
Stripe Merchant Services: Payment processing, subscription billing, payment links

5.3 Marketing & Communications

Constant Contact: Email marketing, newsletter distribution, campaign management
ZoomInfo: Business intelligence, prospect research, contact information
LinkedIn: Professional networking, content distribution, business development
Facebook: Social media presence, content sharing, community engagement
TikTok: Educational content distribution, brand awareness

5.4 Educational & Event Platforms

Teachable: Online course hosting, learning management, student tracking
Eventbrite: Event registration, ticketing, attendee management

5.5 Professional & Compliance Tools

IRS Systems: E-file systems, PTIN verification, tax professional access (for tax-related services)
Claude AI: Document analysis, research assistance, content creation support

5.6 Media & Content Tools

Media Production Tools: Content creation, video production, presentation development

Data Protection Across Platforms: All third-party platforms we use are required to maintain appropriate security measures and comply with applicable privacy laws. We conduct due diligence on our technology partners and maintain contracts that protect your information. However, each platform operates under its own privacy policy, and we recommend reviewing their policies as well.

5.7 Data Storage & Security

Your information may be stored and processed across these platforms. We implement the following protections:

All platforms use encryption for data in transit and at rest
Access to platforms is restricted to authorized personnel only
Multi-factor authentication is enabled where available
Regular security audits and updates are performed
Data is backed up regularly according to our retention policies
Business Associate Agreements (BAAs) are in place where applicable

6. How We Use Your Information

We use your information to deliver high-quality professional services and maintain our business operations:

6.1 Service Delivery & Client Engagement

Providing coaching services tailored to your specific needs and goals
Delivering consulting and advisory services to your organization
Conducting financial analysis and preparing reports and recommendations
Providing taxation advice and support services
Developing strategic plans and implementation roadmaps
Creating custom educational content and training materials
Delivering webinars, workshops, and speaking engagements
Monitoring project progress and tracking deliverables
Preparing board presentations and executive reports

6.2 Professional Communication

Responding to inquiries and consultation requests
Scheduling meetings, coaching sessions, and consultations
Sending service updates, project status reports, and deliverables
Providing technical support and troubleshooting assistance
Sharing relevant industry insights and best practices
Communicating about program changes, scheduling updates, or service modifications

6.3 Educational Services

Managing Liberty Healthcare Leadership Academy enrollments
Providing access to online courses and educational materials
Tracking course progress and issuing certificates of completion
Administering assessments and providing feedback
Processing continuing education credits
Facilitating peer learning and networking opportunities

6.4 Business Operations

Processing payments, managing invoices, and maintaining billing records
Maintaining accurate client files and engagement documentation
Managing contracts, agreements, and compliance documentation
Preparing tax documentation (1099s, W-9s) as required by law
Quality assurance and service improvement initiatives
Professional liability insurance and risk management
Business analytics and performance measurement

6.5 Marketing & Business Development

Sending newsletters with healthcare financial insights and trends
Promoting new services, programs, webinars, and events
Sharing educational content and thought leadership
Conducting surveys and market research
Personalizing content based on your role, interests, and industry segment
Alumni relations and continuing engagement opportunities

6.6 Professional Development & Research

Developing case studies and best practice examples (with your consent and anonymization)
Contributing to industry research and publications
Creating educational content based on common client challenges
Improving our service offerings based on client feedback and outcomes

6.7 Legal, Regulatory & Compliance

Complying with IRS regulations and tax professional requirements
Meeting state-specific business and professional licensing requirements
Responding to legal requests, subpoenas, or regulatory inquiries
Protecting against fraud, unauthorized access, and security threats
Enforcing our terms of service and engagement agreements
Maintaining professional liability insurance requirements
Adhering to professional standards and ethical obligations

7. Legal Basis for Processing

We process your personal information based on the following legal grounds:

Contractual Necessity: To fulfill our contractual obligations when you engage our coaching, consulting, or other professional services
Consent: When you have provided explicit consent for specific processing activities, such as marketing communications or case study participation
Legitimate Interests: For our legitimate business interests, including improving services, marketing to qualified prospects, preventing fraud, and maintaining business operations
Legal Obligations: To comply with federal and state laws, including tax laws (IRS requirements), professional licensing requirements, and regulatory mandates across all 50 states
Professional Obligations: To meet our professional and ethical duties as financial professionals, including maintaining client confidentiality and adhering to professional standards

8. How We Share Your Information

Core Privacy Principle: We do not sell, rent, trade, or disclose your personal or financial information to third parties except as described below. Your trust is paramount to our business.

8.1 Service Providers & Technology Partners

We share limited information with trusted service providers who assist in operating our business:

Payment Processors: PayPal, Stripe (for processing transactions only)
Technology Infrastructure: Vercel, GitHub, IONOS (for website, email, and technology operations)
Communication Platforms: Microsoft Teams, Calendly (for scheduling and meetings)
Marketing Services: Constant Contact, LinkedIn, Facebook, TikTok (for authorized marketing communications)
Business Intelligence: ZoomInfo (for business development and prospect research)
Educational Platforms: Teachable, Eventbrite (for course delivery and event management)
Client Management: SuiteDash (for secure client portal and document sharing)

All service providers are contractually obligated to protect your information, use it only for specified purposes, and maintain appropriate security measures.

8.2 Professional Collaborators (With Your Consent)

Co-consultants or subject matter experts on specific projects (only when you approve)
Professional associations for certification or continuing education credit
Event co-hosts or webinar partners (only with explicit consent)
Referral partners when you request such introductions

8.3 Legal & Regulatory Requirements

We may disclose information when required by law or necessary to:

Tax Authorities: IRS and state tax agencies as required by tax law and professional obligations (using PTIN, EFIN, ETIN credentials)
Legal Process: Court orders, subpoenas, regulatory investigations, or government requests
Professional Licensing Boards: State boards and professional regulatory bodies (when required)
Legal Defense: Protecting our rights, defending against legal claims, or enforcing our agreements
Safety & Security: Preventing fraud, protecting against security threats, or preventing harm

8.4 Business Transfers

In the event of a merger, acquisition, sale of assets, or business restructuring:

Your information may be transferred to the successor entity
We will notify you in advance of any such transfer
The successor will be bound by this Privacy Policy or provide you with notice of changes
You will have the opportunity to opt out if you do not agree with the transfer

8.5 With Your Authorization

Testimonials or case studies (only with written permission and typically anonymized)
Professional references (only when you request us to serve as a reference)
Third-party introductions or referrals you specifically request
Information sharing you explicitly authorize for specific purposes

Confidentiality Standard: As financial professionals, we are bound by professional confidentiality obligations. We treat your information with the same level of confidentiality required of CPAs, tax professionals, and financial advisors. We will not disclose your engagement with us, the nature of our work, or any information learned during our services without your permission, except as required by law.

9. Our Commitments to You

Professional Commitments

As your trusted financial partner with 23 years of healthcare financial leadership experience, we commit to:

9.1 Confidentiality

Maintaining strict confidentiality of all information shared during our engagement
Not disclosing the existence of our relationship without your permission
Protecting proprietary business information, financial data, and strategic plans
Adhering to professional standards of confidentiality required by our credentials (PTIN, EFIN, ETIN)
Implementing secure communication channels and document handling procedures

9.2 Professional Excellence

Providing services with the highest level of professional competence
Staying current with healthcare financial trends, regulations, and best practices
Bringing 23 years of healthcare financial expertise to every engagement
Delivering actionable insights and practical recommendations
Meeting agreed-upon deadlines and deliverables
Maintaining professional liability insurance

9.3 Ethical Standards

Adhering to the highest ethical standards in all professional relationships
Avoiding conflicts of interest and disclosing any potential conflicts
Providing objective, unbiased advice and recommendations
Being transparent about our fees, services, and limitations
Respecting boundaries and maintaining professional relationships

9.4 Data Protection

Implementing industry-leading security measures to protect your information
Using encrypted communication channels for sensitive information
Restricting access to your information on a need-to-know basis
Regularly updating our security protocols and technology
Promptly notifying you of any data security incidents
Securely destroying information when no longer needed

9.5 Transparency & Communication

Providing clear explanations of our services, processes, and recommendations
Keeping you informed of project progress and any challenges
Being responsive to your questions, concerns, and requests
Setting realistic expectations for timelines and outcomes
Providing regular updates on engagements as agreed

9.6 Compliance & Regulatory Adherence

Complying with all applicable federal and state laws in all 50 states
Meeting IRS requirements for tax professionals (PTIN, EFIN, ETIN compliance)
Adhering to state-specific business and professional regulations
Following healthcare industry standards and best practices
Maintaining appropriate licensure and professional credentials

9.7 Continuous Improvement

Soliciting and acting on your feedback to improve our services
Investing in professional development and continuing education
Staying ahead of industry changes and emerging trends
Enhancing our technology and service delivery methods
Learning from each engagement to serve you better

10. Your Commitments to Us

Client Responsibilities

To enable us to provide exceptional service and protect both parties, we ask for your commitment to:

10.1 Accurate Information

Providing complete, accurate, and timely information for our work
Updating us promptly of any changes in circumstances that affect our engagement
Correcting any errors or inaccuracies in information previously provided
Ensuring that financial data and documents shared are current and complete
Disclosing any relevant facts or circumstances that could impact our advice or analysis

10.2 Authorized Engagement

Confirming you have authority to engage our services and share organizational information
Obtaining necessary approvals from your board, executives, or management as required
Ensuring you have the right to disclose confidential information to us
Representing your organization in good faith throughout our engagement

10.3 Confidentiality & Non-Disclosure

Treating our proprietary methods, tools, and deliverables as confidential
Not sharing our work product with third parties without permission
Respecting intellectual property rights in our educational content and materials
Using our services and materials only for authorized purposes
Not reverse-engineering, copying, or reproducing our proprietary tools or systems

10.4 Professional Conduct

Treating our team members with respect and professionalism
Participating actively and honestly in coaching and consulting engagements
Providing constructive feedback to help us improve our services
Being responsive to requests for information or clarification
Adhering to agreed-upon meeting schedules and cancellation policies

10.5 Financial Obligations

Paying invoices according to agreed-upon terms
Notifying us promptly of any billing questions or disputes
Maintaining current payment information
Understanding that continued service depends on meeting financial obligations

10.6 Scope & Limitations

Understanding the scope and limitations of our services as outlined in engagement agreements
Recognizing that we provide advice and recommendations, but implementation decisions are yours
Not relying solely on our advice without conducting your own due diligence
Consulting your own legal counsel, accountant, or other advisors as appropriate
Understanding that past performance or results do not guarantee future outcomes

10.7 Privacy & Data Security

Safeguarding your login credentials and account access
Using secure methods to transmit sensitive information
Notifying us immediately of any suspected security breach or unauthorized access
Not sharing your client portal access with unauthorized individuals
Following our guidance on secure communication and data handling

10.8 Compliance with Laws

Using our services only for lawful purposes
Not using our services to violate any federal or state laws or regulations
Not engaging in fraudulent, deceptive, or unethical practices
Cooperating with any legal or regulatory inquiries related to our services

Mutual Success: Our most successful engagements are built on mutual trust, respect, and commitment. When both parties honor these commitments, we create an environment for exceptional results and lasting professional relationships.

11. Data Security

We implement comprehensive, multi-layered security measures to protect your sensitive financial and organizational information:

11.1 Technical Safeguards

Encryption:
- TLS/SSL encryption for all data transmission
- AES-256 encryption for data at rest
- End-to-end encryption for sensitive communications
- Encrypted email options for confidential information
Access Controls:
- Multi-factor authentication (MFA) on all systems
- Role-based access control (RBAC)
- Unique user credentials for all team members
- Automatic session timeouts
- Regular password rotation requirements
Network Security:
- Enterprise-grade firewalls
- Intrusion detection and prevention systems
- Regular security patches and updates
- Secure VPN connections for remote access
- Network segmentation and isolation
Secure Infrastructure:
- Cloud hosting with SOC 2 Type II certified providers
- Regular security audits and penetration testing
- Automated backups with encrypted storage
- Disaster recovery and business continuity plans
- 24/7 security monitoring

11.2 Administrative Safeguards

Personnel Security:
- Background checks for all employees with data access
- Confidentiality and non-disclosure agreements
- Regular security awareness training
- Clear policies on data handling and privacy
- Immediate access revocation upon termination
Policies & Procedures:
- Comprehensive information security policies
- Incident response and breach notification procedures
- Data retention and destruction policies
- Vendor management and third-party risk assessment
- Regular policy reviews and updates
Compliance & Auditing:
- Regular internal security audits
- Third-party security assessments
- Compliance monitoring and reporting
- Audit trail logging of all data access
- Annual security program reviews

11.3 Physical Safeguards

Secure office facilities with controlled access
Video surveillance and access logs
Locked filing cabinets for physical documents
Secure document shredding for confidential materials
Clean desk policy for sensitive information
Visitor escort requirements

11.4 Platform-Specific Security

Security measures implemented across our technology stack:

Vercel/GitHub: Version control security, code review processes, secure deployment pipelines
Microsoft Teams: Enterprise-grade security, compliance certifications, data encryption
PayPal/Stripe: PCI DSS compliance, tokenization, fraud detection
SuiteDash: Client portal encryption, secure file sharing, audit logs
IONOS: Email encryption, spam filtering, malware protection

Security Commitment: While we implement industry-leading security measures, no system is 100% secure. We cannot guarantee absolute security but commit to continuous improvement and immediate response to any security incidents. You are responsible for safeguarding your credentials and promptly reporting any suspected security issues.

11.5 Breach Notification

In the event of a data breach affecting your information:

We will notify you within 72 hours of discovering the breach
We will provide details about what information was compromised
We will explain steps we are taking to mitigate the breach
We will offer guidance on protecting yourself from potential harm
We will notify appropriate regulatory authorities as required by law
We will provide updates as our investigation progresses

12. Data Retention

We retain your information only as long as necessary for legitimate business purposes or as required by law:

12.1 Active Client Information

Engagement Duration: Throughout the duration of our active business relationship
Post-Engagement: 7 years after engagement completion (to meet professional liability, tax, and legal requirements)
Rationale: Professional standards, potential claims, IRS audit period, state requirements

12.2 Financial & Tax Records

Retention Period: Minimum 7 years from transaction date
Scope: Invoices, payments, 1099s, W-9s, tax documentation, financial reports
Rationale: IRS requirements, state tax laws, audit defense, professional standards

12.3 Educational Program Records

Active Participants: Duration of program plus 5 years
Alumni: Permanently (for certificates, continuing education credits, alumni relations)
Scope: Enrollment records, course completion, certificates, assessment results

12.4 Marketing Communications

Retention: Until you unsubscribe or request deletion
Scope: Email lists, preferences, communication history
Action: Immediately removed upon unsubscribe or deletion request

12.5 Website & Analytics Data

Aggregated Data: Retained indefinitely (anonymized, no personal identification)
Individual Data: 26 months from collection
Scope: Website visits, page views, user behavior, technical information

12.6 Communication Records

Email Correspondence: 7 years from last communication
Meeting Notes: Duration of engagement plus 7 years
Recorded Sessions: Per agreement, typically deleted after engagement unless archived with consent

12.7 Secure Deletion & Destruction

When retention periods expire or upon authorized deletion request:

Digital files are permanently deleted using secure deletion methods
Backup copies are removed according to backup retention schedules
Physical documents are securely shredded
Media containing sensitive data is physically destroyed
Verification of deletion is documented

12.8 Legal Hold Exceptions

We may retain information beyond standard retention periods when:

Required by court order or legal process
Necessary for ongoing litigation or regulatory investigation
Subject to a legal hold notice
Required to defend against legal claims
Necessary to comply with regulatory audits or examinations

13. Cookies and Tracking Technologies

Our website (www.friersoncfo.com) uses cookies and similar technologies to enhance functionality and analyze usage.

13.1 Types of Cookies

Essential Cookies: Required for website functionality, security, and navigation
Performance Cookies: Analytics to understand how visitors use our site
Functionality Cookies: Remember your preferences and settings
Marketing Cookies: Deliver relevant content and measure campaign effectiveness

13.2 Third-Party Tracking

Analytics: Google Analytics (website usage patterns)
Social Media: LinkedIn, Facebook, TikTok (social sharing and analytics)
Email: Constant Contact (email open rates, click-throughs)
Advertising: LinkedIn Insight Tag, Facebook Pixel (ad performance)

13.3 Managing Cookies

Browser settings allow you to refuse or delete cookies
Opt-out tools available for specific services (e.g., Google Analytics Opt-out Add-on)
Note: Disabling cookies may limit website functionality
For more information: www.aboutcookies.org

14. Your Privacy Rights

You have specific rights regarding your personal information:

14.1 Right to Access

Request a copy of personal information we hold about you
Receive information about how we use your data
Obtain information about third parties with whom we've shared your data

14.2 Right to Correction

Request correction of inaccurate or incomplete information
Update your contact and professional information
Correct errors in records we maintain

14.3 Right to Deletion

Request deletion of your personal information
Subject to legal retention requirements (tax, professional standards)
We will confirm deletion and provide timeframes

14.4 Right to Data Portability

Receive your data in a structured, machine-readable format
Transfer your data to another service provider

14.5 Right to Restrict Processing

Limit how we use your information in specific circumstances
Object to processing based on legitimate interests

14.6 Right to Opt-Out of Marketing

Unsubscribe from marketing emails (link in each email)
Opt out of phone or direct mail marketing
Note: You'll still receive transactional and service communications

14.7 Right to Withdraw Consent

Withdraw consent for specific data processing at any time
Does not affect prior processing conducted with consent

14.8 Exercising Your Rights

Contact us to exercise any of these rights:

Email: melissa@friersoncfo.com
Phone: (404) 494-6077
Mail: 527 3rd Loop Road, Suite E, Florence, SC 29505

We will respond within 30 days and may need to verify your identity before processing requests.

15. State-Specific Privacy Rights

15.1 California (CCPA/CPRA)

California residents have additional rights under the California Consumer Privacy Act:

Right to Know: Categories and specific pieces of personal information collected
Right to Delete: Request deletion (subject to exceptions)
Right to Opt-Out of Sale: We do not sell personal information
Right to Non-Discrimination: Equal service regardless of privacy choices
Right to Correct: Correct inaccurate information
Right to Limit Sensitive Data Use: Limit use of sensitive personal information
Authorized Agent: Designate someone to make requests on your behalf

15.2 Virginia (VCDPA)

Virginia residents have rights under the Virginia Consumer Data Protection Act including access, correction, deletion, portability, and opt-out of targeted advertising.

15.3 Colorado (CPA)

Colorado residents have rights under the Colorado Privacy Act including access, correction, deletion, portability, and opt-out of targeted advertising and profiling.

15.4 Connecticut (CTDPA)

Connecticut residents have rights under the Connecticut Data Privacy Act including access, correction, deletion, portability, and opt-out of targeted advertising and profiling.

15.5 Utah (UCPA)

Utah residents have rights under the Utah Consumer Privacy Act including access, deletion, portability, and opt-out of targeted advertising and sale of personal data.

15.6 Other State Laws

We comply with all applicable state privacy laws. As new state privacy laws take effect, we will update this policy and provide appropriate notice and controls.

15.7 Exercising State-Specific Rights

To exercise rights under your state's privacy law, use the contact information in Section 14.8. Please specify your state of residence in your request.

16. Tax Information & IRS Compliance

16.1 Tax Professional Credentials

Melissa Frierson holds the following tax-related credentials:

PTIN (Preparer Tax Identification Number): Required by the IRS for anyone who prepares or assists in preparing federal tax returns for compensation
EFIN (Electronic Filing Identification Number): Authorizes electronic filing of federal tax returns
ETIN (Electronic Transmitter Identification Number): Authorizes transmission of electronic tax returns to the IRS

16.2 Tax Information Handling

When providing tax-related services, we:

Comply with IRS Circular 230 regulations
Follow IRS Publication 4557 (Safeguarding Taxpayer Data)
Implement IRS-required security measures for tax information
Maintain confidentiality as required by IRC Section 7216
Provide required disclosures and consent forms
Report information to the IRS only as required by law or with your authorization

16.3 Information Reported to Tax Authorities

We may report information to tax authorities when:

Form 1099: Issued to you if you receive payments of $600 or more for services
Form W-9: Requested from you to comply with IRS reporting requirements
State Tax Reporting: As required by state tax laws where services are provided
IRS Summons: Compelled by lawful IRS summons or court order

16.4 Taxpayer Consent

Before using or disclosing your tax return information, we will obtain your written consent as required by IRC Section 7216, except where disclosure is necessary:

To prepare your tax return
To comply with legal requirements
To provide services you specifically request
For quality control or peer review

16.5 Multi-State Tax Compliance

We operate in all 50 states and comply with state-specific tax requirements including:

State income tax laws and regulations
Sales and use tax requirements
Payroll tax withholding requirements
State-specific reporting obligations
Professional licensing requirements by state

17. Children's Privacy

Our services are exclusively designed for healthcare professionals and organizational decision-makers, not for individuals under 18 years of age.

We do not knowingly collect information from anyone under 18
Our services require professional or executive authority to engage
If we learn we have collected information from someone under 18, we will delete it immediately
If you believe we have inadvertently collected information from a minor, contact us at melissa@friersoncfo.com

18. International Data Transfers

Liberty Healthcare is based in the United States and operates exclusively within the 50 U.S. states.

All data is stored and processed within the United States
If you access our services from outside the U.S., your information will be transferred to and processed in the United States
The United States may have different data protection laws than your country
By using our services, you consent to the transfer and processing of your information in the United States
For EU/EEA residents: We implement appropriate safeguards such as Standard Contractual Clauses when required

19. Third-Party Websites and Services

Our website and communications may contain links to third-party websites, platforms, and services:

We are not responsible for the privacy practices of third parties
Third-party sites have their own privacy policies
We encourage you to review privacy policies of any sites you visit
This Privacy Policy applies only to information collected by Liberty Healthcare
Links to third parties do not constitute endorsements

20. Professional Standards & Regulations

20.1 Professional Obligations

As financial professionals serving the healthcare industry, we adhere to:

Professional codes of conduct and ethical standards
Continuing professional education requirements
Industry best practices for financial services
Healthcare industry standards and regulations
State-specific professional licensing requirements

20.2 Industry Regulations We Follow

IRS: Tax professional standards, Circular 230, IRC Section 7216
State Boards: Professional licensing and regulation by state
Healthcare Compliance: Understanding of HIPAA, Medicare/Medicaid regulations, healthcare fraud and abuse laws
Financial Standards: Generally Accepted Accounting Principles (GAAP), financial reporting standards

20.3 Compliance Across 50 States

We maintain compliance with:

State business registration and licensing requirements
State-specific consumer protection laws
State data breach notification laws
State privacy laws (California, Virginia, Colorado, Connecticut, Utah, etc.)
State professional practice standards
State tax laws and regulations

21. Changes to This Privacy Policy

We may update this Privacy Policy to reflect changes in our practices, services, technology, or legal requirements.

21.1 Notification of Changes

Effective Date: Updated at the top of this policy
Material Changes: Email notification to active clients
Website Posting: Updated policy posted at www.friersoncfo.com/privacy
Version History: Previous versions available upon request

21.2 Your Rights After Changes

Review the updated policy
Opt out of new practices by contacting us
Terminate engagement if you disagree with material changes
Your continued use constitutes acceptance of changes

21.3 Regular Reviews

We review this Privacy Policy:

Annually as part of our compliance program
When new laws or regulations take effect
When we introduce new services or technologies
In response to regulatory guidance or industry standards

22. Contact Information

For questions, concerns, or requests regarding this Privacy Policy or our data practices, contact us:

Liberty Healthcare Leadership Academy

Privacy Officer: Melissa Frierson, MBA

Professional Credentials: PTIN | EFIN | ETIN | 23 Years Healthcare Financial Leadership

Mailing Address: 527 3rd Loop Road, Suite E, Florence, South Carolina 29505

Email: melissa@friersoncfo.com

Phone: (404) 494-6077

Website: www.friersoncfo.com

LinkedIn: linkedin.com/in/melissa-frierson-mba-156562353

Operating Hours: Monday-Friday, 9:00 AM - 5:00 PM ET

Response Time: We will respond to your privacy inquiries within 5 business days. For urgent matters, please call.

23. Complaints and Dispute Resolution

23.1 Internal Resolution

If you have concerns about our privacy practices:

Contact us first so we can address your concerns directly
We will investigate and respond within 15 business days
We are committed to resolving issues fairly and promptly

23.2 Regulatory Complaints

If you are not satisfied with our response, you may file a complaint with:

Federal Regulators:

Federal Trade Commission (FTC): www.ftc.gov
IRS (for tax-related concerns): www.irs.gov

State Regulators:

Your State Attorney General: Contact information varies by state
State Consumer Protection Office: Contact information varies by state
State Privacy Regulator: (California, Virginia, Colorado, Connecticut, Utah)

Professional Boards:

Relevant professional licensing boards (based on service provided)
State boards of accountancy (for tax-related services)

International:

EU/EEA Residents: Your local data protection authority

24. Acknowledgment and Consent

Mutual Agreement

BY ACCESSING OUR SERVICES, USING OUR WEBSITE, ENGAGING OUR PROFESSIONAL SERVICES, OR PROVIDING US WITH YOUR INFORMATION, YOU ACKNOWLEDGE AND AGREE THAT:

You have read, understood, and agree to this Privacy Policy in its entirety
You consent to the collection, use, processing, and disclosure of your information as described herein
You understand our services are provided across all 50 United States
You acknowledge the scope of services covered (coaching, consulting, support, taxation, strategy, analyzing, and all financial services)
You understand this applies to healthcare entities and subsectors, including CEOs, CFOs, COOs, Board Leaders, and all immediate staff
You accept our mutual commitments as outlined in Sections 9 and 10
You understand we hold PTIN, EFIN, and ETIN credentials and comply with IRS regulations
You acknowledge the technology platforms and tools we use as described in Section 5
You understand your privacy rights and how to exercise them
You agree to provide accurate information and meet your commitments as a client
You understand that continued use of our services constitutes ongoing consent to this Privacy Policy

If you do not agree with any part of this Privacy Policy, please do not engage our services, use our website, or provide us with your personal information.

For specific engagements, additional terms may apply as outlined in our service agreements, coaching agreements, or consulting contracts.

Liberty Healthcare Leadership Academy

Melissa Frierson, MBA | Coach & Speaker

Liberty Healthcare Financial Strategist

A Division of Libertytax Senior Accountants and Strategic CFO Advisor LLC

PTIN | EFIN | ETIN | 23 Years Healthcare Financial Leadership Experience

Committed to Your Privacy, Security, and Professional Excellence

Serving Healthcare Entities and Subsectors Nationwide Across All 50 United States

Last Updated: December 17, 2025 | Version 2.0