Civic Intelligence

Oregon Health Care Association

EIN 93-0444844 • 501(c)6 • Portland, OR

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Profile

Oregon Health Care Association is a voluntary association formed to promote the common business interests of its members, all of which are engaged in the business of providing long-term care and related services in the state of oregon.

11740 SW 68th Parkway 250Portland, OR 97223

ohca.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.23x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.43x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$559,202

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.5%

Faster asset growth than 62% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

3.6%

Faster revenue growth than 40% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$9,811,474

Up $764,909 (+8.5%) from 2023

Liabilities

Down

$2,277,528

Down $276,686 (-11%) from 2023

Net Assets

Up

$7,533,946

Up $1,041,595 (+16%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin72nd percentile

Revenue

Up

$5,275,663

Up $184,839 (+3.6%) from 2023

Expenses

Up

$4,634,213

Up $235,224 (+5.3%) from 2023

Net Income

Down

$641,450

Down $50,385 (-7.3%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $3,062,211Liabilities 2010: $901,576Net Assets 2010: $2,160,6352010Assets 2011: $3,074,097Liabilities 2011: $691,211Net Assets 2011: $2,382,8862011Assets 2012: $3,536,195Liabilities 2012: $1,228,563Net Assets 2012: $2,307,6322012Assets 2013: $3,845,770Liabilities 2013: $1,363,408Net Assets 2013: $2,482,3622013Assets 2014: $4,335,628Liabilities 2014: $1,513,347Net Assets 2014: $2,822,2812014Assets 2015: $4,249,776Liabilities 2015: $396,379Net Assets 2015: $3,853,3972015Assets 2016: $4,830,923Liabilities 2016: $558,002Net Assets 2016: $4,272,9212016Assets 2017: $6,760,719Liabilities 2017: $2,172,194Net Assets 2017: $4,588,5252017Assets 2018: $6,601,101Liabilities 2018: $2,070,878Net Assets 2018: $4,530,2232018Assets 2019: $6,792,755Liabilities 2019: $2,328,710Net Assets 2019: $4,464,0452019Assets 2020: $6,890,650Liabilities 2020: $1,961,399Net Assets 2020: $4,929,2512020Assets 2021: $8,010,690Liabilities 2021: $2,245,012Net Assets 2021: $5,765,6782021Assets 2022: $7,655,917Liabilities 2022: $1,932,176Net Assets 2022: $5,723,7412022Assets 2023: $9,046,565Liabilities 2023: $2,554,214Net Assets 2023: $6,492,3512023Assets 2024: $9,811,474Liabilities 2024: $2,277,528Net Assets 2024: $7,533,9462024

Highlighted filing

2024

Assets$9,811,474
Liabilities$2,277,528
Net Assets$7,533,946
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,799,0152010Expenses 2011: $2,850,4922011Expenses 2012: $2,973,0452012Revenue 2013: $3,162,853Expenses 2013: $3,102,004Net Income 2013: $60,8492013Revenue 2014: $3,366,048Expenses 2014: $3,048,287Net Income 2014: $317,7612014Revenue 2015: $4,177,758Expenses 2015: $3,511,691Net Income 2015: $666,0672015Revenue 2016: $3,973,362Expenses 2016: $3,691,499Net Income 2016: $281,8632016Revenue 2017: $4,190,254Expenses 2017: $3,937,186Net Income 2017: $253,0682017Revenue 2018: $4,242,974Expenses 2018: $4,044,659Net Income 2018: $198,3152018Revenue 2019: $3,916,435Expenses 2019: $3,968,032Net Income 2019: -$51,5972019Revenue 2020: $4,384,750Expenses 2020: $4,024,255Net Income 2020: $360,4952020Revenue 2021: $4,365,230Expenses 2021: $3,930,521Net Income 2021: $434,7092021Revenue 2022: $4,745,134Expenses 2022: $4,698,849Net Income 2022: $46,2852022Revenue 2023: $5,090,824Expenses 2023: $4,398,989Net Income 2023: $691,8352023Revenue 2024: $5,275,663Expenses 2024: $4,634,213Net Income 2024: $641,4502024

Highlighted filing

2024

Revenue$5,275,663
Expenses$4,634,213
Net Income$641,450
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,811,474
Liabilities
$2,277,528
Net assets
$7,533,946
Revenue
$5,275,663
Expenses
$4,634,213
Net income
$641,450
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.81$2.28$7.53$5.28$4.63$0.64
2023Summary only. Only limited summary data is available for this year.$9.05$2.55$6.49$5.09$4.40$0.69
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.66$1.93$5.72$4.75$4.70$0.05
2021Summary only. Only limited summary data is available for this year.$8.01$2.25$5.77$4.37$3.93$0.43
2020Summary only. Only limited summary data is available for this year.$6.89$1.96$4.93$4.38$4.02$0.36
2019Summary only. Only limited summary data is available for this year.$6.79$2.33$4.46$3.92$3.97$0.05
2018Summary only. Only limited summary data is available for this year.$6.60$2.07$4.53$4.24$4.04$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.76$2.17$4.59$4.19$3.94$0.25
2016Summary only. Only limited summary data is available for this year.$4.83$0.56$4.27$3.97$3.69$0.28
2015Detailed filing. Detailed filing data is available for this year.$4.25$0.40$3.85$4.18$3.51$0.67
2014Detailed filing. Detailed filing data is available for this year.$4.34$1.51$2.82$3.37$3.05$0.32
2013Summary only. Only limited summary data is available for this year.$3.85$1.36$2.48$3.16$3.10$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$1.23$2.31$2.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.69$2.38$2.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.90$2.16$2.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$5,275,663
Mission and Program Overview

Mission

Oregon Health Care Association is a voluntary association formed to promote the common business interests of its members, all of which are engaged in the business of providing long-term care and related services in the state of oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,570,853$5,422,307▲ $1,851,454
Savings and Temporary Cash Investments$3,195,894$1,957,143▼ $1,238,751
Cash and Non-Interest-Bearing Accounts$628,376$555,386▼ $72,990
Accounts Receivable$392,117$441,672▲ $49,555
Land, Buildings, and Equipment, Net$90,788$333,928▲ $243,140
Other Notes and Loans Receivable, Net$75,000$75,000→ $0
Prepaid Expenses and Deferred Charges$44,247$25,831▼ $18,416
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$9,046,565$9,811,474▲ $764,909
Other Assets Total$1,049,290$1,000,207▼ $49,083
Liabilities
Other Liabilities$1,140,893$1,104,186▼ $36,707
Accounts Payable and Accrued Expenses$579,375$639,230▲ $59,855
Grants Payable$686,886$378,495▼ $308,391
Deferred Revenue$147,060$155,617▲ $8,557
Total Liabilities$2,554,214$2,277,528▼ $276,686
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,492,351$7,533,946▲ $1,041,595
Total Net Assets Fund Balance$6,492,351$7,533,946▲ $1,041,595
Total Liabilities and Net Assets / Fund Balance$9,046,565$9,811,474▲ $764,909

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$265,057$138,818$403,875
Other Land Buildings$68,871-$68,871
Other Assets Org$13,805--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James CarlsonSr. AdvisorFT$424,597$35,814$559,202
Philip BentleyPresident & CEOFT$463,504$34,224$549,318
Nicolette RiellySr VP Quality ServFT$237,262$85,222$279,509
Eugenia LiuGeneral CounselFT$226,863$44,462$271,325
Elizabeth BatlanSr VP Gov RelationFT$195,915$161,117$242,341
Lori MuellerCFOFT$160,940$41,575$195,240
Roseanna WardSr VP StrategyFT$144,907$18,338$177,805

Board Members and Trustees

NameTitle
Steve FoggChair
Kathy LeveeImmd Past Chair
Brenda ConnellyMember
Elizabeth BurnsMember
Gabriela Sanchezmember
JoAnn VanceMember
Jonathan MackMember
Kelly OdegarrdMember
Lisa Maynardmember
Marcy BoydMember
Mark KinkadeMember
Mark RemleyMember
Matt HiltyMember
Mauro HernandezMember
Rick DillonMember
Ryan DELAMARTERmember
Andy BeckerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Emerick Residential BuilderOffice Refresh27501 SW 95th Ave Ste 970, Wilsonville, OR 97070$121,932
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,948,962
Investment Income
$303,286
Other Revenue
$23,415
Change in Net Assets
$641,450

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,260,889
Revenue Not Reported on Financial Statements
$14,774
Revenue Not Reported on Form 990
$400,145
Other Revenue Adjustments
$14,774
Total Revenue per Audited Statements
$5,661,034
Total Revenue per Form 990
$5,275,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,281,126
Other Expenses$1,330,587
Grants and Similar Amounts Paid$22,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,032,013
Current Officers, Directors, Trustees, and Key Employees---$744,558
Occupancy---$294,979
Fees for Services Other---$267,792
Pension Plan Contributions---$218,072
Payroll Taxes---$176,753
Information Technology---$163,370
Travel---$112,500
Other Employee Benefits---$109,730
All Other Expenses---$74,059
Depreciation Depletion---$37,649
Fees for Services Management---$28,415
Grants to Domestic Orgs---$22,500
Other Expenses---$22,404
Fees for Services Accounting---$17,775
Insurance---$11,462
Fees for Services Legal---$10,295
Total Functional Expenses$0$0$0$4,634,213

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,634,213
Expenses per Audited Statements$4,619,439
Total Expenses per Audited Statements$4,619,439
Expenses Not Reported on Financial Statements$14,774
Other Expense Adjustments$14,774
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Alzheimers AssociationSeattle, WA501(c)(3)Alzheimers Relief$8,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$374,333
Total Nondeductible Lobbying and Political Cost$374,333
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Lease Liability$1,040,680
Defined Benefit Pension Plan$63,506
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Jim Carlson and Steve Fogg both serve as board members of the same company, which has a business relationship with OHCA.Ryan Delamarter and Steve Fogg have a distant family relationship.”

Form 990, Part VI, Section A, Line 4

“As of September 2024, the following resolution was adopted and this was incorporated into the OHCA bylaws:To support new and/or emerging long term care leaders in Oregon, the OHCA board of directors has recommended an amendment to the bylaws to add one new board position: At-Large new or future leader representative. The proposed amendment would add the following to the section on board composition, Article VI, Section 2, Paragraph A:One new or future leader representative, defined as an individual who is elected by the general membership and who is a new member or member who has demonstrated leadership potential in their organization. Business partner members are not eligible for this position.”

Form 990, Part VI, Section A, Line 6

“The organization has four classes of members:-Facility members: any nursing, assisted living or residential care facility, licensed in the state of Oregon, shall be eligible for membership in the Association-Business partner members: any business firm or person not directly employed in a facility, and who subscribes to the objectives of the Association, may become a business member (business partner members may not be employed by a governmental entity which licenses, regulates, taxes or finances facilities)-Retirement/senior housing providers: any person, firm, partnership or corporation operating or owning senior housing or retirement housing center(s) within the state of Oregon shall be eligible for membership-In-home and home health agencies: any person, firm, partnership or corporation operating or owning an in-home care agency or home health agency within the state of Oregon shall be eligible for membership”

Form 990, Part VI, Section A, Line 7A

“Members elect representatives to the board of directors in their respective membership categories.”

Form 990, Part VI, Section A, Line 7B

“Any proposal to amend the bylaws made by the Board of Directors must be approved by a 2/3 margin of the Association membership.”

Form 990, Part VI, Section B, Line 11B

“The return is reviewed by the Chief Financial Officer and submitted to the president for final review. Once the President approves, the return is submitted to the Board of Directors for review and then is filed.”

Form 990, Part VI, Section B, Line 12C

“board members are required to disclose, annually, possible conflicts of interest.”

Form 990, Part VI, Section B, Line 15A

“The board of directors convene a special committee to review the President/Executive Director's compensation. Comparative employment data from similar positions is used to determine pay and benefits.”

Form 990, Part VI, Section B, Line 15B

“the President/Executive Director performs an annual review of compensation for other officers/key employees of the company. Comparative employment data from similar positions is used to determine pay and benefits.”

Form 990, Part VI, Section C, Line 19

“These documents are available upon request at the organization's place of business.”

Filing and Contact Details

Filer

Filer Name
Oregon Health Care Association
EIN
93-0444844
Phone
5037265224
Address
11740 SW 68th Parkway 250, Portland, OR 97223

Signing Officer

Name
Philip Bentley
Title
President & CEO
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Bentley
Formed
1968
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
14
Volunteers
16

Preparer

Firm
Heuberger Carlson and Associates Inc
Address
12277 Sublimity Rd SE, Sublimity, OR 97385
Preparer
Cynthia J Heuberger
Phone
5039685840
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Association is a tax-exempt organization pursuant to Internal Revenue Code (IRC) Section 501(a) as an organization described by the IRC Section 501(c)(6) and applicable state laws; therefore, no provision for income taxes has been made in the accompanying financial statements.The Association follows the provisions of the Income Tax Topic of the FASB Accounting Standards Codification relating to unrecognized tax benefits. This standard requires an entity to recognize a liability for tax positions when there is a 50% or greater likelihood that the position will not be sustained upon examination. As such, there were no liabilities recorded for uncertain tax positions as of September 30, 2024 and 2023. The Association is liable for taxes to the extent of any unrelated business income as defined by IRS regulations. The association has generated unrelated business income as defined by IRS regulations during the years ended September 30, 2024 and 2023. Unrelated business income tax expense for the years ended September 30, 2024 and 2023 was $5,645 and $3,400, respectively. As of September 30, 2024, there was $945 payable to the IRS, included in other current liabilities in the accompanying statements of financial positon.”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Grouping difference $14774”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Grouping Difference $14774”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Sr. Advisor
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IRS990/MissionDesc0Oregon Health Care Association is a voluntary association formed to promote the common business interests of its members, all of which are engaged in the business of providing long-term care and related services in the state of oregon.
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IRS990/ProgSrvcAccomActy2Grp/Desc0OHCA received a grant from the Oregon Department of Human Services to advance some of ODHS' Aging and People with Disabilities Long-Term Services and Supports programs. The grant was effective on October 20, 2022, and was for support of programs from January 1, 2022 - August 31, 2024. The grant was amended as of August 31,2024. The amendment extended the grant through December 31, 2026. OHCA originally received $1,559,660 for the following programs: $345,000 for Long Term Care Inclusion Education and Training, and consultations for long term care providers, $366,960 for the Student Nurse LTC clinical Experience Expansion project including internships and residency program support, and $847,700 for the Oregon Gerontological (Gero) Nurse Online Prep Program for Oregon RNs. All unspent funds as of August 31, 2024 were rolled into the amended grant and reallocated to the existing projects. An additional $796,000 of grant funds were provided for the Long Term Care Inclusion project ($345k) and the Nurse LTC clinical Experience and Expansion project ($451k). All of these projects were initiated to help strengthen and grow the long term care workforce in Oregon which will be needed in future years to adequately care for the aging population. Funds received supported program partners, contractors, event speakers, event expenses, program scholarships, and administrative expenses. OHCA's FY23-24 financial statements did not include any revenue related to this grant. During FY23-24, OHCA disbursed $107k to University of Nebraska and $201k to University of Portland from these funds for the projects previously described.
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