Abcm Corporation

Abcm Corporation, doing business as Westview Care Center, provides nursing home financial reporting and analysis services to the Department of Veterans Affairs as a prime contractor on a sole-customer, single-award indefinite delivery contract with no set-aside designation. The company is a for-profit corporate entity based in Britt, Iowa, operating across primary NAICS 621110 (Nursing Care Facilities / Skilled Nursing Facilities) and PSC Nursing Home, Long-Term & Adult Day Care Services.

Customer concentration is absolute — all fourteen awards in the portfolio fund Veterans Health Administration Veterans Integrated Service Network 23 operations, representing the full $6.6 million in combined potential value. The underlying vehicle is a $1.7 million single-award IDC awarded February 1, 2022, with an ultimate completion date of January 31, 2027, which VISN 23 has used to place seven task orders since award. Recent delivery orders include a $168,800 nursing home services first-quarter spend report delivered October 1, 2025 (completion September 30, 2026), a $334,326 FY25 nursing home spend report awarded October 1, 2024 (completion December 31, 2025), and a $656,959 FY24 nursing home spend report awarded October 1, 2023 (completion September 30, 2024). The firm provides express quarterly and annual nursing home spending reports supporting resource allocation and expenditure tracking across VISN 23's eight-state Midwestern and Mountain region, with work performed at the company's Britt, Iowa facility.

Award activity has been episodic — two awards in 2021, three in 2022, one in 2023, one in 2024, and one in 2025 — and reflects the cadence of quarterly and fiscal-year reporting delivery orders rather than continuous growth. Only one award ($169 thousand combined potential value) reaches ultimate completion within the next twenty-four months, limiting near-term recompete exposure. Westview Care Center operates as a pure prime (100% of awards) with no subcontractor engagement across its federal footprint. Service Contract Inventory data covering FY2023–FY2024 reports $876 thousand in invoiced revenue on SCI-reportable contracts in FY2023 (7.4 FTEs at a median government-paid hourly rate of $56.94/hr), with no SCI-reportable invoicing in FY2024. This reflects the firm's narrow, specialist positioning as a financial reporting service provider to a single VA network office rather than a broad healthcare services vendor.