Partners and Associates

Partners and Associates

A hybrid team of accountants, advisors, and consultants whose collective experience and diverse backgrounds ignite ideas, reconfigure approaches, and recommend strategies and innovative solutions for our clients.


505 Fourteenth Street
Oakland, CA 94612-1912

Tel: 760.427.8810

Areas of Focus

  • CFO leadership in standalone district hospitals, privately held for-profit hospital systems, and not-for-profit acute (and subacute) hospital systems
  • Hospital finance, accounting, reporting, auditing, and budgeting
  • Cost and productivity management
  • Cash and accounts payable management
  • Revenue cycle and accounts receivable management
  • Third-party program reimbursement and managed-care contracting
  • General obligation and revenue bond financing




Northern Arizona University
  • Bachelor of science degree in business administration

Daniel Heckathorne

Senior Manager

Dan Heckathorne is a senior manager in the health care consulting practice, focused on providing interim CFO services. He leverages 40 years of experience in the acute hospital environment, serving that entire time as a senior financial executive. As the CFO and a member of the executive leadership team, Dan has a developed a broad range of experience and familiarity with all phases of hospital operations.

  • Advanced Member award - Healthcare Financial Management Association (HFMA)
Professional Memberships and Activities
  • HFMA, Arizona Chapter - Past board member 
  • HFMA Business of Caring - Contributing author and presenter
  • HFMA CFO Roundtable - Participant
  • Association of California Healthcare Districts (ACHD) - Finance committee member
  • Alpha Fund (Workers’ Compensation) - Finance committee member
  • Participant on various ad hoc committees of state hospital associations