Acadia Group, Inc. (formerly known as Acadia National Health Systems, Inc.) provides business management services to physicians and hospitals. The services include data collections, data input, medical coding, billing, cash collections and accounts receivable management. The company markets its products and services primarily to integrated healthcare delivery networks, hospitals, physicians practices, long term care facilities and home healthcare providers. The company offers its clients both revenue and cost management services. Revenue management services include electronic and manual claims submission, automated patient billing and past due and delinquent accounts receivable collection. Cost management provides comprehensive practice management services including front office administration, employee benefit plan design and administration, cash flow forecasting and budgeting and general consulting services. In April 1999, the company acquired limited assets of Robert H. O'Donnell's business interest.