Charles Wilhoite, CPA

Charles Wilhoite, CPA

Managing Director and Leader of Tax-Exempt Entities and Health Care Valuation Services Practice

503-243-7500

111 S.W. Fifth Avenue, Suite 1900
Portland, Oregon 97204

Charles Wilhoite is a managing director with Willamette Management Associates. In addition to his work on all types of valuation engagements for the firm, he is also the leader of our tax-exempt entity and health care services practice.

Charles has performed the following types of valuation assignments: merger and acquisition valuations, post-acquisition purchase price allocations, business and stock valuations, ad valorem property tax valuations, forensic analyses, ESOP feasibility studies and employer stock valuations, and economic damages calculations.

Charles also has particular expertise in the valuation and economic analysis of professional practices, with a heavy concentration in the health care field. He has testified throughout the country with regard to valuation and economic issues across a variety of industries, including a wide variety of health-care-related matters.

Charles has performed business, stock, and intangible asset valuations for clients in the following industries: accounting and consulting, alcoholic and nonalcoholic beverage, apparel, automobile dealerships, automobile parts distribution, banking and finance, construction and contracting, consumer finance, distribution, education, equipment leasing, food service, forest products, health care, insurance, leasing, manufacturing, medical and dental practice, printing, publishing, railroads, retailing, shipping, television broadcasting, textiles, transportation and trucking, and wholesaling.

In addition, Charles has estimated the value and/or remaining useful life for the following types of intangible assets: bank customers-deposit, loan, trust, and credit card; certificates of need; computer software; customer relationships; employment contracts; favorable leases; franchise agreements; going concern; goodwill; medical charts and records; noncompete covenants; patent applications; royalty agreements; trained and assembled workforce; and trademarks, service marks, and trade names.

Previous Experience

Before joining Willamette Management Associates, Charles was a senior auditor for KPMG, an international accounting and consulting firm. At KPMG, Charles specialized in audits in the following industries: automobile, banking and financial institutions, government, health care, manufacturing and construction, lumber, retail, and real estate.

Education

Bachelor of Science, accounting, Arizona State University

Bachelor of Science, finance, Arizona State University

Professional Designations & Affiliations

Certified Public Accountant (CPA)-Oregon State Society of Certified Public Accountants

Accredited in Business Valuation (ABV)-American Institute of Certified Public Accountants

Certified in Financial Forensics (CFF)-American Institute of Certified Public Accountants

Accredited Senior Appraiser (ASA)-American Society of Appraisers (Business Valuation)

Certified Management Accountant (CMA)-Institute of Management Accountants

Certified in Financial Management (CFM)-Institute of Management Accountants

Chartered Global Management Accountant (CGMA)- American Institute of Certified Public Accountants

Certified Business Appraiser (CBA)-Institute of Business Appraisers

Certified Valuation Analyst (CVA) -National Association of Certified Valuation Analysts

Certified Fraud Examiner (CFE) -National Association of Certified Fraud Examiners

Charles is also a member of the Oregon Society of CPAs, the ESOP Association, and the American Health Lawyers Association. Charles served as the conference chairperson for the American Society of Appraisers 20th Annual Advanced Business Valuation Conference. Charles previously served as member of the AICPA ABV Credential Committee, the AICPA FVS 2013 Conference Planning Committee, and the ASA Health Care Special Interest Group (HSIG) subcommittee.

Charles serves/served on the following boards of directors:

  • Oregon Health & Science University, Past Chair
  • Oregon Health & Science University Medical Group
  • The Portland Business Alliance, Past Chair
  • The Portland Development Commission, Past Chair
  • Oregon Children's Foundation-SMART, Past Chair
  • The Urban League of Portland, Past Chair
  • Jesuit High School
  • Portland State University Foundation
  • The Nature Conservancy, Chair
  • The Oregon State Bar
  • Meyer Memorial Trust, Past Chair
  • U.S. Bank of Oregon
  • Federal Reserve Bank Economic Advisory Council - 12th District
  • Federal Reserve Bank of San Francisco - Portland Branch, Chair
  • Legacy Health, Chair
  • Pacific Source Health Plans
  • Metal Toad Media
  • NW Natural

For a detailed curriculum vitae, please contact Charles Wilhoite.

©2022 Citizens Financial Group, Inc. All rights reserved. Willamette Management Associates, a Citizens Company is a brand name of Citizens Financial Group, Inc.