About Us

For more than 35 years, Toyon Associates has ensured that hospitals and integrated health systems maximize their Medicare and Medicaid reimbursements while maintaining compliance with government regulations. We are one of the few healthcare reimbursement consulting firms in the nation to offer comprehensive services from cost report preparation through appeals.

Toyon Associates combines innovative technology with a passion for accuracy and a commitment to service excellence. Our proprietary software ensures accuracy and efficiency. Our teams of specialists combine hospital, public accounting, and intermediary based experience to create customized solutions within the most technical areas of Medicare and Medicaid reimbursement.

In a world of constantly evolving regulations, it takes an expert to apply the latest federal mandates. Our teams of experts routinely exceed client expectations. Discover why our clients remain with us, decade after decade.


Thomas P. Knight, President, brings more than 40 years of experience to Toyon Associates, Inc. Mr. Knight purchased Toyon Associates in 1992. Under his leadership the firm was transformed into one of the nation’s largest and most comprehensive healthcare reimbursement consulting firms.

Prior to acquiring Toyon Associates, Mr. Knight was founder and president of his own consulting firm. In addition, Mr. Knight served as principal and partner for the West Coast healthcare consulting division of KPMG Peat Marwick, an international public accounting firm. He also served as partner and co-founder of Knight & Carlson.

Mr. Knight’s extensive knowledge of Medicare and Medicaid stems from an early career as a provider reimbursement and audit manager for a Medicare fiscal intermediary. Qualified as an expert witness, Mr. Knight has testified before the PRRB on numerous occasions.

An expert in Medicare appeals, Mr. Knight has successfully obtained millions of dollars of additional reimbursement for his clients. As president, Mr. Knight provides the firm’s strategic overview, facilitating the creation of customized solutions.

Education: M.B.A. in Finance and B.S. in Accounting, University of California at Berkeley

Office: 888.514.9312

Executive Vice President

Trahan H. Whitten, Executive Vice President, joined Toyon Associates in 2014. Mr. Whitten brings more than 25 years of experience to Toyon Associates Inc. in the field of healthcare operations, finance and reimbursement. Mr. Whitten oversees our Strategic Service group who focuses on restructuring, outsourcing, standardization, revenue recognition, wage index improvement strategy services and compliance.

Prior to joining Toyon, Mr. Whitten was the Chief Executive Officer of a multi-million dollar healthcare consulting firm and the former National Managing Partner of Ernst & Young’s Government Programs, Reimbursement and Compliance Service lines in the United States.  He was awarded the 2000, 2001 & 2002 National Outstanding Practice Leadership award, both the 2004 National Innovation and Distinguished Mentor awards.

As one of Toyon’s executive leaders, Mr. Whitten will continue to focus on assisting our clients to strategically manage their government programs revenue and operations. He has developed outsourcing solutions that display evidence of effective compliance programs while consolidating overlapping reimbursement functions, reducing departmental costs, improving revenue and streamlining the entire process.

Education: Masters in Business Administration, Colorado State University and B.S. University of Utah

Office: 888.514.9312 Cell: 949.500.9185

Executive Vice President

Ronald G. Knapp, Executive Vice President, joined Toyon Associates in 1986. Mr. Knapp brings more than 30 years of experience to Toyon Associates Inc. in the field of health care finance and reimbursement. Mr. Knapp oversees a wide range of reimbursement issues, from Financial Feasibility Studies, to Medicaid Eligible Days, to Cost Report Preparation.

Prior to joining Toyon Associates, Mr. Knapp held director of reimbursement positions for Alta Bates Medical Center and Contra Costa Regional Medical Center. This experience brings valuable insight into the inner workings and needs of hospitals of various sizes.

As one of Toyon Associates’ experts in Medicare/Medicaid reimbursement strategies, Mr. Knapp continues to advise clients within numerous hospital systems. In addition, Mr. Knapp oversees the development of proprietary software programs. Mr. Knapp combines ongoing innovations with expert analysis to maximize both accuracy and third party reimbursement.

Education: Bachelor of Science-Accounting, California State University, Chico

Office: 888.514.9312

“I truly feel that Toyon’s Absolute will make your reporting more efficient…once you begin working with Absolute, you’ll wonder how you ever worked without it. Absolute also eliminates the annoyance of not being able to find support for work papers because your analysts can easily upload them to Absolute and attach to the applicable sheet.”

“Toyon consistently delivers forward-thinking, value-added results with exemplary customer service. Over the years we have brought in Toyon for help across the reimbursement spectrum, ranging from meeting annual regulatory requirements to executing on special projects that have added material dollars to the bottom line.  From beginning to end on each project, our entire team, from staff to executive, has felt 100% taken care of.”

“Since we started working with Toyon, we definitely feel that we are being supported by a team of leading industry experts who always work in our best interest. With Toyon’s expertise and dedicated team members, they will always seek and guide us to new opportunities in which their clients will benefit.”


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