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: 510.768.0066

Areas of Focus

  • Benchmarking and performance improvement
  • Financial turnarounds
  • Post-merger integration
  • Interim CFO services
  • Labor productivity improvement
  • Cost reduction
  • Productivity systems development
  • Process redesign and implementation


Health Care


Iowa State University
  • Bachelor of science degree in industrial engineering

David Kim


David Kim is a partner in the firm’s health care consulting practice. With significant experience in operations and strategy in both the payer and provider settings, he leverages his expertise to help hospitals and health care systems remain competitive and profitable.  David brings deep analytical skills and operations consulting experience to play a key role in the development of Wipfli’s proprietary Office of Statewide Health Planning and Development (OSHPD) data compilation and benchmarking tool. David also led the development of a proven approach for implementing a performance improvement initiative for clients, using a combination of analytic and hypothesis-based problem-solving frameworks to quickly develop and implement ideas to increase productivity and lower costs.

  • Licensed Nursing Home Administrator (California)
Professional Memberships and Activities
  • Healthcare Financial Management Association (HFMA) - Member
  • California Hospital Association (CHA) - Member
  • California Primary Care Association (CPCA) - Member