Charles Wilhoite
Charles Wilhoite CPA
Managing Director and Leader of Tax-Exempt Entities and Health Care Valuation Services Practice
111 S.W. Fifth Avenue, Suite 1900
Portland, Oregon, 97204

For a detailed curriculum vitae, please contact Charles Wilhoite.

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.

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.

Bachelor of Science, accounting, Arizona State University

Bachelor of Science, finance, Arizona State University

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