2026-08-10T13:04:51-07:00 2025-09-30 870941927 Jamison Hanson LLC 1564 Commercial St SE Salem OR 97302 990 2024-10-01 510480478 VETERANS CARE CENTERS OF OREGON VETE 5033625235 3155 RIVER ROAD S 100 SALEM OR 97302 DOUG FULLAWAY Chairman 2026-08-10 true true STEVEN K JAMISON CPA P01243753 5033911040 2024 2025-03-06 01:10:19Z DOUG FULLAWAY 3155 River Road S 100 Salem OR 97302 54962612 false X HTTP://VETERANSCARECENTERS.ORG X 2003 OR TO PROVIDE HOUSING AND HEALTH RELATED SERVICES TO PERSONS IN OR FROM OREGON WHO ARE IN THE ARMED FORCES OR WHO HAVE BEEN IN THE ARMED FORCES, INCLUDING THEIR SPOUSES. SERVICES INCLUDE, BUT ARE NOT LIMITED TO, NURSING SERVICES, SOCIAL SERVICES AND ACTIVITIES FOR RESIDENTS. 13 10 578 130 0 48114784 51721796 0 2811 750286 2490530 48117595 54962612 5025 0 0 27489148 29800417 0 0 20313679 21844407 47807852 51644824 309743 3317788 7471198 11225755 3516497 3953266 3954701 7272489 TO PROVIDE HOUSING AND HEALTH RELATED SERVICES TO PERSONS IN OR FROM OREGON WHO ARE IN THE ARMED FORCES OR WHO HAVE BEEN IN THE ARMED FORCES, INCLUDING THEIR SPOUSES. false false 42916220 3240816 VETERANS CARE CENTER PROVIDED NURSING HOME SERVICES AND HOUSING TO AN AVERAGE OF 193 VETERANS (233 TOTAL INCLUDING SPOUSES) PER DAY. SERVICES INCLUDED, BUT WERE NOT LIMITED TO, NURSING SERVICES, SOCIAL SERVICES, ACTIVITIES FOR RESIDENTS, DIETARY AND HOUSEKEEPING SERVICES. 42916220 true false false false false false false false true false false false false false false true true false false false false false false false false false false false false true false false false false false false false true false false false false false false false false false true 38 0 true 578 true false false false false false false false 0 false false false false false false false X 13 10 true true false false false false false true false false false true true true true true true true false false OR X Jenny Branske 5033625235 3155 RIVER ROAD S SUITE 100 SALEM OR 97302 X David Pettyjohn Administrator 40.00 0.00 194613 0 31013 Tara Pray Administrator 40.00 0.00 205148 0 14985 Rebecca Tobias Nursing Director 40.00 0.00 136464 0 13144 cheryl Walters DNS 40.00 0.00 133504 0 7416 Jeffery McKay ADNS 40.00 0.00 127775 0 12785 Kathryn Bergman RN 40.00 0.00 126848 0 10347 Brian Hart Assistant Admin 40.00 0.00 135087 0 17 Kelly Odegaard Director 1.00 0.00 X 0 0 0 LINDA ADAMS Former Chairman 1.00 0.00 X X 0 0 0 DOUG FULLAWAY Chairman 1.00 0.00 X X 0 0 0 BRYAN DECKER Director 1.00 0.00 X 0 0 0 ROBERT HALTINER Director 1.00 0.00 X 0 0 0 Kelly Head-Halladay Director 1.00 0.00 X 0 0 0 Larry Mullins Director 1.00 0.00 X 0 0 0 STAN SMITH former Director 1.00 0.00 X 0 0 0 bob davidson Director 1.00 0.00 X 0 0 0 Mary Mayer Director 1.00 0.00 X 0 0 0 RUSSELL JONES Director 1.00 0.00 X 0 0 0 KYLE ABRAHAM Director 1.00 0.00 X 0 0 0 JASON DERU Director 1.00 0.00 X 0 0 0 1059439 89707 21 false true false WESTCARE MANAGEMENT 3155 RIVER ROAD SOUTH SALEM OR 97302 MGNT/ADMIN SERVICES 881783 Marvel medical staffing LLC 9394 W Dodge Rd Ste 300 Omaha NE 68114 Medical Staffing 962425 consonus pharmacy svcs llc 4560 se intl wy 101 milwaukie OR 97222 pharmacy services 1969796 Healthcare Services Group 3220 Tillman Drive Suite 300 Bensalem PA 19020 Dietary/housekeeping 2529192 Radcomp Technologies PO Box 69 White Salmon WA 98672 IT Consult/equipment 887708 10 51721796 51721796 0 750286 750286 0 0 0 0 0 0 0 ERC Wage Expense Recovery 900099 2490530 2490530 2490530 54962612 3240816 0 0 0 0 445759 445759 0 23939427 22036425 1903002 0 3370685 3044363 326322 2044546 1846610 197936 1580157 1580157 95953 95953 64634 64634 0 0 0 0 17880 17880 375180 375180 1317994 1317994 0 1054397 1050097 4300 75313 33869 41444 0 148475 113861 34614 930 930 0 0 1131301 1131301 Agency Staffing 3794386 3794386 PHARMACY SERVICES 3053320 3053320 FOOD AND DIETARY SUPPLEMENTS 2734059 2734059 PURCHASED SERVICES 2732908 2732908 3667520 2476322 1191198 51644824 42916220 8728604 0 1701643 1048138 508800 4171301 0 5072719 5650603 0 0 0 0 0 0 0 0 0 0 188036 355713 7471198 11225755 3351396 3653510 165101 299756 3516497 3953266 X 3954701 7272489 3954701 7272489 7471198 11225755 3317788 X false true X true false X 38949456 40794035 44879709 48114784 54212326 226950310 0 0 38949456 40794035 44879709 48114784 54212326 226950310 0 226950310 83 50 1923 2811 750286 755153 0 0 227705463 0.99670 1.00000 X false true X X 54962612 54962612 54962612 51644824 51644824 51644824 Part IV, Line 2b: Explanation of escrow account liability The company holds funds in a separate bank account on behalf of the residents living in the facility. These funds are held separate from any company funds and residents can access these funds at any time they request. Upon discharge of the resident from the facility, funds are issued to the resident or their responsible party as directed. Part X : FIN48 Footnote INCOME TAXESTHE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS, AS THE ORGANIZATION HAS NO ACTIVITIES SUBJECT TO UNRELATED BUSINESS INCOME TAX.THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS, IF ANY, IN OTHER EXPENSE.THE ORGANIZATION HAD NO UNRECOGNIZED TAX BENEFITS AT SEPTEMBER 30, 2025 OR 2024. THE ORGANIZATION FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION. true X X false false false false false false false false false David Pettyjohn Administrator 175634 18979 31013 225626 Tara Pray Administrator 204184 964 4106 10879 220133 WESTCARE MANAGEMENT INC DIRECTOR OWNED 1525229 MANAGEMENT SERVICES false Form 990, Part VI, Section A, Line 2 Westcare management PROVIDES MANAGEMENT SERVICES TO VETERANS CARE CENTERS OF OREGON.BRYAN DECKER IS A DIRECTOR OF VETERANS CARE CENTERS OF OREGON AND owned directly 66.7% of westcare management, inc. as of the end of the fiscal year. HE is EMPLOYED BY WESTCARE MANAGEMENT, INC. Jason McArthur, was on the board until December 31, 2023 and owned the remaining 33.3% of westcare management, inc. He is employed by Westcare Management, inc.On January 1, 2026, Bryan Decker and Jason mcarthur sold their ownership in Westcare management to Kelly Head-Halladay. Both have employment agreements with westcare management, inc. that run through december 31, 2027. Form 990, Part VI, Section A, Line 3 Veterans Care Centers of Oregon contracts the daily management related duties to Westcare Management, Inc., an Oregon for profit corporation. Under the terms of the contract, the management company provides direction and oversight of all daily aspects of the operation including the direct supervision of the nursing home executive director; financial planning, budgeting and reporting; general accounting; contract negotiation; corporate compliance monitoring; and day to day liaison responsibilities required by the Oregon Department of Veterans Affairs. Monitoring reports documenting financial performance, resident satisfaction, and quality of care are provided by the management company to the board of directors on daily, monthly, or quarterly basis as requested by the directors.Included on the Veterans Care Centers Board of Directors are 3 employees of the management company. Additionally, Jason Mcarthur, a director at Veterans Care Centers of Oregon until December 31, 2023, works for the management company.These directors (and former directors) were paid the following compensation by the management company for their duties involving the contract for services with Veterans Care Centers of Oregon: W-2 Compensation Other BenefitsBryan Decker: $491,839 $ 16,664Jason McArthur 288,617 14,973Kelly Odegaard: 127,797 6,360Kelly Head-Halladay: 94,466 7,867 Form 990, Part VI, Section B, Line 11b BEFORE FORM 990 IS FILED, A DRAFT COPY IS REVIEWED BY MEMBERS OF THE FINANCE COMMITTEE. CURRENT MEMBERS OF THE COMMITTEE INCLUDE PROFESSIONALS WHO HAVE EXTENSIVE FINANCIAL RELATED EXPERIENCE IN THE HEALTH CARE FIELD. THE FINANCE COMMITTEE REPORTS TO THE REMAINING BOARD MEMBERS OF THEIR AGREEMENT/CONCURRENCE WITH THE RETURN AS PREPARED. THE FORM 990 IS ALSO REVIEWED BY THE MANAGEMENT COMPANY CFO. Form 990, Part VI, Section B, Line 15a With the CEO compensation for both buildings, Westcare Management, Inc. and the Veterans care centers of Oregon (VCCO) Board developed a wage scale to determine the maximum compensation for the position. This wage scale was based on two separate outside studies of compensation in our industry. One was specific to nursing homes in Oregon and the other was a national compensation study from HCS Hospital and Healthcare Compensation Service. This scale was reviewed and approved by the VCCO board and the Oregon department of veterans' affairs (ODVA) in determining the maximum allowable compensation that would be paid by VCCO and reimbursed by ODVA as part of our contract. A portion of the compensation is performance based and each year on their anniversary, the board reviews their performance and documents their determination on bonuses. This would include the compensation for both Tara Pray and David Petijohn as listed in Part VII, Section A as key employees. Form 990, Part VI, Section C, Line 19 VETERANS CARE CENTERS OF OREGON MAKES ITS GOVERNING DOCUMENTS, POLICY DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. form 990, part viii, line 11d - other revenue Veterans Care Centers of Oregon received $2,490,331 in employee retention tax credits (ERTC) during the fiscal year ended September 30, 2025. These credits applied to wages paid by Veterans Care in the fiscal years ended September 30, 2020 and 2021. The IRS allows for amending these returns, or alternatively, including the overstated wage deduction in income in the year the ERtC payment is received. Veterans Care has opted to include the received credits on this return.