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.

Kim Heller

11 Scott St.
Wausau, WI 54403

Tel: 715.843.8336


Audit and Accounting

Areas of Focus

  • Audits and reviews for health care and nonprofit organizations\Compliance audits
  • Examined financial forecasts and financial modeling
  • Tax-exempt financing assistance
  • Data-driven operational reviews
  • Medicare and Medicaid cost reporting
  • Ensuring the vast wealth of knowledge available through Wipfli’s professionals firmwide is effectively utilized for each client’s benefit




University of Minnesota, Carlson School of Management
  • Bachelor of science degree in accounting
University of Wisconsin-Marathon County
  • Associate of science degree
Leadership Medford and Leadership Marathon County programs

Kimberly K. Heller, CPA, CMA, LNHA


With over 20 years of experience, Kim Heller is a CPA and partner in Wipfli LLP’s national health care practice.  She prides herself on providing outstanding services to health care organizations of all types, including integrated delivery systems, general and specialty hospitals, and post-acute care providers.

  • Certified Public Accountant
  • Certified Management Accountant
  • Licensed Nursing Home Administrator
Professional Memberships and Activities
  • American Institute of Certified Public Accountants (AICPA) - Member
  • Wisconsin Institute of Certified Public Accountants (WICPA) - Member
  • Healthcare Financial Management Association (HFMA) - Member
  • Frequent speaker on topics including Benchmarking for Operational Improvement, Effective Budgeting, Trends in Senior Living, Achieving Positive Financial Outcomes in a Hospital-Based Nursing Home, Board Governance, and Financing a Significant Capital Project
  • Served as an elected official for her local community and as her church’s secretary