Ralph J. Llewellyn, CPA

Partner/Critical Access Hospitals Industry Leader

Ralph J. Llewellyn

I enjoy providing innovative solutions to the challenges in today's health care environment.


Ralph conducts operational assessments to assist providers in enhancing financial and operational performance, including financial strategies for financial turnaround of healthcare facilities. He provides chargemaster/cost report audits and redesign projects, and he conducts reimbursement enhancement studies for healthcare providers. He assists providers in developing physician compensation agreements.

Clients can expect creative solutions to the challenges they encounter in the healthcare environment. Ralph has a passion for rural healthcare and its providers and is not afraid to pull up his sleeves and get in the trenches with clients.

Having had an interest in the magical arts from childhood, Ralph's first job was behind the counter at a local magic shop. Thinking outside the box, he funded much of his college education performing his magical skills on stage. Years later, he still entertains friends and family with magic. Ralph also brews his own beers (he loves a good India Pale Ale) and gets his exercise on the golf course.



  • North Dakota Healthcare Financial Management Association, Past President
  • American Institute of Certified Public Accountants
  • North Dakota Certified Public Accountant Society
  • National Rural Health Association Rural Health Congress


  • Certified Public Accountant
  • Current nursing home administrator licensure in North Dakota
  • Certified Healthcare Financial Professional


  • Master of Business Administration – University of North Dakota, Grand Forks
  • Bachelor of Science, Accounting – Minot State University, North Dakota
  • Bachelor of Arts, Business Administration – Minot State University, North Dakota


Client Work

  • Developed a strategy to turn around a facility that was hemorrhaging financially. The facility is now financially sound.
  • Assisted a hospital and independent clinic in a rural area come together under a single operation. Individually, they were performing poorly and not meeting the needs of the community. Now together, they are building a model that will meet the needs of the community and will deliver better financial results.
  • Developed a new physician compensation model to better incentive physicians to improve overall productivity. The net result was a physician group that acknowledged they had too many providers on staff, supported a reduction in total physician staffing, and improved their individual productivity and compensation.


Community Involvement

  • Frequent presenter and lecturer on healthcare topics at state and national conferences
  • Northern Lights Council Board Member