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Chief Financial Officer

Location:
San Francisco, CA
Posted:
August 27, 2025

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Resume:

Richard Y. Nakamura

*** ****** *****

Benicia, CA 94510

707-***-****

*******.********@*********.***

SUMMARY OF QUALIFICATIONS

PROFESSIONAL EXPERIENCE

Chief Financial Officer

Toiyabe Indian Medical Project, Bishop, CA

12/2024 to Present

Finance, accounting, budget, patient acct, a/p, payroll

Daily operations management

Board Meeting presentations

Audits and financial analysis of operations

Physician Productivity review and presentation – MGMA

Grants, Medicare, Medical, Capitation, At risk payments

Director of Finance and Services

Touro University Medical Group, Stockton, CA

10/2023 to 5/2024

Physician compensation productivity reporting (RVS) - MGMA

Contracts reviews for services and provider contracts

Cost Accounting analysis

Financial statement preparations and presentations

Director of Finance and Operations

Seton Medical Center – Daly City, CA

12/2021 to 6/2023

Finance, accounting, budget, patient acct, a/p, payroll

Daily operations flows

Reviews of collections and denials of receivables

Monitoring expenditures for cost analysis of programs

Practice Administrator

Center for Dermatology Laser Surgery

Fremont, CA

1/2020 – 12/2021

Group Practice Dermatology Practice

Locations – Fremont, Milpitas

Central operations Administration

Accounting, Billing/Collections, Front and Back Office, HR, Payroll, Contracts,

Budgeting, product line analysis

Practice Administrator

BAY AREA FOOT CARE

Castro Valley, CA

1/2018 – 8/2019

Group Podiatry Practices

Locations – Castro Valley, Dublin, Walnut Creek, Berkeley, San Francisco

Administrative Operations Practice

Accounting, Billings/Collections, Front and Back Office administration, Human Resources, Contracts,

Budgeting, and expansion feasibility analysis.

Daily operational flows, Board of Directors meetings.

Finance Director

CONSOLIDATED TRIBAL HEALTH PROJECTS, INC.

Ukiah, CA

1/2017-1/2018

Federal Qualified Health Center and IHS health center system

Finance Administrative and Billing Operations

Multi service delivery for Health, Dental, Behavioral Health

clinical delivery

Daily operational responsibilities for health service for Mendocino County

resident health services

Grants, billings/collections, a/p, payroll, budget, financial statements preparation,

Board presentations, investments

Chief Financial Officer

HEARING AND SPEECH CENTER OF NORTHERN CALIFORNIA

San Francisco, CA

1/2014 to 1/2016

Non-Profit Health Service Organization

Responsible for day to day Corporate Operations and Clinical Operations for accounting including

payroll, A/P, cash management, Budget and monthly reporting to Board of Directors, Billings and

Collections, Grant billings, Human Resources, and IT.

Regional delivery of hearing, speech services to public, inclusive of joint projects with UCSF

Chief Executive Officer and Administrator

DEL PUERTO HEALTHCARE DISTRICT, Patterson, CA

1/2012 to 1/2014

Non-Profit Healthcare District with Rural Health Care Center and Regional District Ambulance Services

Responsible for day to day Corporate Operations for Health Center and Regional Ambulance District

for accounting including payroll, A/P, cash management, financial statement preparation, contract review, marketing, Board presentations

Responsible for management of staff of 60 employees

Responsible for preparation and presentation of budget to Finance Committee comprised of Board of Directors

Review of financial plan to budget and cash flow analysis and actual performance for monthly public meetings.

Responsible for IT, facilities management for ambulance station, and health center

Cooperative committee meetings with County of Stanislaus Behavioral Health, City of Patterson Fire Services, State Assembly, State Senate, and U.S. House of Representatives Congressional Official.

Contract work:

Director of Finance and Administration

CALIFORNIA PARTNERSHIP TO END DOMESTIC VIOLENCE, Sacramento, CA

1/2010 to 1/2012

Statewide coalition for prevention of domestic violence inclusive of public policy training and technical assistance, coalition collaboration, community outreach and victims.

Chief Financial Officer

DOCTORS HOSPITAL OF WEST COVINA, West Covina, CA

1/2009 to 1/2010

$30M private Acute Care, Skilled Nursing Facility Hospital

Responsible for finance and accounting departments, the business office, and Information Systems

Responsible for 2 direct reports with oversight of remaining staff of 5.

Generated financial reports to the CEO for presentation to the Board of Directors; sat in on all financial presentation to respond to questions.

Managed and prepared financial statements, responsible for meeting budget, reviewed and managed contractual agreements.

Responsible for external relationships including outside auditors and banking relationships

Prepared Cost and OSHPD reports

Chief Financial Officer

COMMUNITY SOLUTIONS, Morgan Hill/Gilroy, CA

1/2008 to 1/2009

$15M Non-Profit social service agency for South Santa Clara County. Programs included Mental Health, FIRST5 child care, HUD programs, Rape Crisis Counseling programs)

Responsible for general review and re-organization of the finance and accounting department

Managed all of the day to day technical accounting, generated individual program financial statements and a consolidated report for presentation

Reviewed contracts, monitored budgets

Presented financial reports to finance sub-committee, prepared full board presentation

Managed external audit relationship, bank reconciliations and other consulting arrangements

Chief Financial Officer

CENTER FOR ELDERS INDEPENDENCE, Oakland, CA

1/2006 to 1/2007

$60M “HMO” PACE program for Alameda and Contra Costa counties. Program was designed as an All Inclusive Care for Elderly; federal and state managed care programs for 55 and older insurance/clinical care for aged population in areas of license

Re-engineered all the accounting and financial reporting using technology

Implemented automated medical records (AMR) as mandated by both federal and state regulations

Managed all fiduciary responsibilities, Information Technology, Contracts, accounting, and insurance claims

Managed external relationships including the banking, audit and consulting support

Performed IBNR analysis using actuarial tables to assess risk

Director of Finance - Contract

MODOC MEDICAL CENTER - CAH – Alturas, CA

10/2004-8/2005

Financial statement preparation and presentation to County Administrator and board of supervisors for Modoc County

Day to day operations, registration, admitting, purchasing

Budget preparation and presentation

Cost Report preparation and submittals

Accounting, Payroll, Accounts Payable

OSHPD report preparation and submittal

Banking and cash flow analysis

Director of Finance - contract

PALM DRIVE DISTRICT HOSPITAL, Sebastopol, CA

1/2003 to 7/2004

Responsible for review, assessment and (potential) implementation of new processes to augment the Hospital’s financial position; seriously at risk

Responsible for review and potential re-organization of the finance and accounting reporting procedures.

Responsible for all accounting including general ledger, payroll, accounts payable, and cash flow reporting.

Prepared financial statements to include presentation to governing boards

Responsible for contract analysis and review in addition to negotiations and implementations through business office billing and collections operations

Outpatient development and prospectus analysis of on-going and new projects for hospital development. Federal Medicare cost reporting, State Medi-Cal cost reporting, OSHPD reporting.

Managed Information Systems, the development and maintenance for the organization.

Responsible for timely financial reporting to external relationships including auditors, bankers for this “at risk” health care facility

Chief Financial Officer

NORTH COAST OPPORTUNITIES, INC., Ukiah, CA

1/2001 to 1/2002

Non-Profit Community Action Agency dealing in Head Start, Aging Programs, Career job training programs.

Responsible for all financial operations for Federal, State, County and Private funding sources for Corporation

Primary areas of responsibility: Finance, Accounting, grants reviews and maintenance, cash management, billings, and collection services

Senior Management team strategist and community representation for the agency for Mendocino, and Lake County Program deliveries

Managed audit reviews and preparation for public and private engagements

Prepared budgets for all programs

Accounting Manager – General Accounting

KAISER PERMANENTE NORTHERN CALIFORNIA REGION, Oakland, CA

1/2000 to 1/2001

Responsible for monthly, annual year end regional accounting close

Reviewed all asset and liabilities /expense reviews for the Northern California Kaiser Permanente Health Plan and Hospitals operations up to $14 billion

Reviewed all account reconciliations for Kaiser Facilities

Reviewed all statements and balance sheets for senior management group

Regional Controller

HEALTHSOUTH CORPORATION, Pacific Region - Western Division

1/1999 to 1/2000

Administrative financial and contractual responsibilities for Surgical Centers, Outpatient Rehabilitation, Occupational Medicine and Imaging Centers for California, Oregon, Washington, Idaho, and Hawaii.

Areas of emphasis are review and applications of contractual arrangements for services rendered, accounting, budgeting, billings and collections, reimbursements, partnership presentations and analysis partnership distributions

NASDAQ -SEC certification program training for due diligence acquisition, partnership and merger assessments

Regional financial support relocated to Birmingham, Alabama; Surgery division sold

Regional Finance Manager – contract work

LENOX HEALTHCARE, INC., Northern California Region/Pittsfield, Mass

1/1998 to 1/1999

A skilled nursing facility, geriatric, nursing home and rehabilitations units for Medicare, Medicaid Insurance as well as private pay and managed care facilities.

Responsible for all accounting including A/R, A/P, P/R for facilities in Northern California Region of Lenox Healthcare, Inc.

Responsible for budgeting of all facilities and preparation of monthly and annual reports for Corporate

Provided reimbursement coordination of Medicare cost reporting and OSHPD reports

Re-organized and coordinated Accounts Receivables and targeted goals by facilities with 45 day collections reimbursement

Business re-organized.

Controller

HCA - SAN LEANDRO HOSPITAL, San Leandro, CA

1/1996-12/1997

Responsible for management of accounting, admitting, and business office services for med-surgical for 136 bed hospital facility. Services included acute care, TCU/SNF, CORF, Gero-Psych, Surgery, E/R, and Nursing Areas.

Responsible for financial reporting to both Divisional Headquarter in San Diego, CA and Corporate Headquarter located in Nashville, Tennessee

Managed accounting department including Payroll, A/P, G/L, re-imbursements cost reporting, billing and collections

Generated weekly forecasts of EBITA, P&L, as well as monthly, quarterly, and annual reports, plan to actual

Prepared and submitted annual budget, financial analysis for hospital, clinics and physician practices to regional division for long term program reconfiguration

Provided reimbursements cost statements, prepared for physician practices

The hospital was sold

Chief Financial Officer

COMMUNITY PSYCHIATRIC CENTERS- SIERRA VISTA HOSPITAL

& HERITAGE OAKS HOSPITAL, Sacramento, CA

1/1994 to 1/1995

Responsibility of total financial administration for a psychiatric hospital in Sacramento, California.

Managed Business Office staffing and financial reporting to corporate headquarters located in Las Vegas, Nevada.

Managed small staff for patient registration, admission’s criteria, billing and collections (Centralized Billing Office in Las Vegas, Nevada), information systems (SMS conversions), accounting and statistics, accounts payables, payroll, analysis of financial profitability forecasting, annual budgeting, and personnel management

Senior administrative management responsibilities for hospital representation

Medi-Care and Medi-Cal cost reporting for inpatient and outpatient services

Corporation was sold to Behavioral Healthcare Corporation.

Other healthcare employment experiences

1/1991 –1/1993 Westside Community Mental Health Center – Director of Finance & Admin- Clinics

1/1988-11/1990 DAVIES MEDICAL CENER – Controller – Hospital and Clinics – Now Sutter

1/1986-1/1988 STANFORD UNIVERSITY CLINICS -Controller – Faculty Practice Program

1/1984-1/1986 BAY PACIFIC HEALTH CORPORATION – Corporate Controller - HMO/PPO/Indemnity –

1/1981-12/1983 UNIVERSITY OF CALIFORNIA SAN FRANCISCO MEDICAL CENTER – Asst Controller - UC Med Center, Hospitals and Clinics.

EDUCATION

BS Accounting/Finance/Marketing

USC Marshall School of Business

University of Southern California, Los Angeles, CA

TECHNOLOGY EXPERIENCE

Symphony, Lotus 1-2-3, HP-FAS, Visical, dBase III, McAuto, McDonnell Douglas Physician Billing System, SMS, Humana billing system, MediTech integrated billing and clinical systems, MAS 90/200 accounting system, OPUS billing systems, Microsoft Excel, Quattro, Microsoft Word, WordStar, WordPerfect, Medical Management for Group Practice, Computrust guardianship accounting, American HealthTech, Surgical Information Systems, HPAS (Healthsouth Patient Accounting System), Tenet Rally Perot system of accounting, HBOC, Lawson, Plexis Claims System, Great Plains, Quickbooks Pro, Quicken, Greenway Electronic Medical Records, Sycle Systems, MIP, Intacct, Yardi Voyager,AccFund, Athena, NexTech,MIP, NexGen

MEMBERSHIPS

MGMA, HFMA, ACHD

FORMER BOARD MEMBER OF ASSOCIATION CALIFORNIA HEALTHCARE DISTRICT (ACHD)

Roseville, CA 2013-2014



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