# Hamakua Health Center

Health Center, HI
Page: https://astrelis.co/providers/health_center/121813  
This twin: https://astrelis.co/providers/health_center/121813.md  
CMS Certification Number (CCN): 121813  
Release: 2321a4fc37a7 (2026-10-22)

## Headline figures (fiscal years on file: 2019 to 2025)

- **Total patients (UDS) (FY2024):** 7,955. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Operating margin (FY2025):** -97.8%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Service sites (FY2024):** 8. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Uninsured patient share (FY2024):** 5.6%. Illustrative estimate. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $7.2M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** +17.2%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center

## Audited financial statements (Federal Audit Clearinghouse)

Read from the FAC-11 template of the audited statements: every line, every ratio and every status column print as the template carries them, and no figure is withheld. A report's tie status says whether its statements foot; a ratio's plausibility status says whether it sits inside its possible range; a median of fewer than five values says so. The figures were not audited by Astrelis. Contract: https://astrelis.co/methodology/fqhc-audit-contract

### HAMAKUA HEALTH CENTER, INC, HI

Match to this profile: identifier verified: the EIN the dataset carries for this CCN agrees with the filed EIN (method: exact name and state, narrowed by address (FACLAND tier 1+3)).

- FY ending 2025-12-31 (audit year 2025): balance sheet foots only; audit as filed https://app.fac.gov/dissemination/summary/2025-12-GSAFAC-0000424463
- FY ending 2024-12-31 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-12-GSAFAC-0000371428
- FY ending 2023-12-31 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-12-GSAFAC-0000045164

| Line | FY ending 2025-12-31 | FY ending 2024-12-31 | FY ending 2023-12-31 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 4,352,001 [derived, p.6] | 2,071,047 [derived, p.6] | 745,449 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 857,249 [derived, p.6] | 1,018,075 [derived, p.6] | 694,050 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 141,857 [derived, p.6] | 350,704 [derived, p.6] | 505,173 [derived, p.6] |
| other current assets (Statement of financial position) | 370,585 [derived, p.6] | 262,361 [derived, p.6] | 192,091 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 5,721,692 [extracted, p.6] | 3,702,187 [extracted, p.6] | 2,136,763 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 3,590,457 [derived, p.6] | 3,223,823 [derived, p.6] | 3,126,718 [derived, p.6] |
| other long-term assets (Statement of financial position) | 2,098,763 [derived, p.6] | 2,402,794 [derived, p.6] | 1,982,545 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 11,410,912 [extracted, p.6] | 9,328,804 [extracted, p.6] | 7,246,026 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 768,046 [derived, p.6] | 1,163,006 [derived, p.6] | 1,365,038 [derived, p.6] |
| deferred revenue (Statement of financial position) | 197,694 [derived, p.6] | 94,981 [derived, p.6] | 118,033 [derived, p.6] |
| current debt and leases (Statement of financial position) | 877,621 [derived, p.6] | 965,447 [derived, p.6] | 492,358 [derived, p.6] |
| other current liabilities (Statement of financial position) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| TOTAL CURRENT LIABILITIES (Statement of financial position) | 1,843,361 [extracted, p.6] | 2,223,434 [extracted, p.6] | 1,975,429 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | 1,453,035 [derived, p.6] | 1,977,945 [derived, p.6] | 2,032,795 [derived, p.6] |
| other long-term liabilities (Statement of financial position) | 40,920 [derived, p.6] | -103,022 [derived, p.6] | 25,801 [derived, p.6] |
| TOTAL LIABILITIES (Statement of financial position) | 3,337,316 [extracted, p.6] | 4,098,357 [extracted, p.6] | 4,034,025 [extracted, p.6] |
| net assets without donor restrictions (Statement of financial position) | 8,052,575 [derived, p.6] | 4,992,955 [derived, p.6] | 2,849,379 [derived, p.6] |
| net assets with donor restrictions (Statement of financial position) | 21,021 [derived, p.6] | 237,492 [derived, p.6] | 362,622 [derived, p.6] |
| TOTAL NET ASSETS (Statement of financial position) | 8,073,596 [extracted, p.6] | 5,230,447 [extracted, p.6] | 3,212,001 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | 7,986,525 [derived, p.7] | 7,320,383 [derived, p.7] | 6,140,530 [derived, p.7] |
| pharmacy and 340B revenue (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| federal grants (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| other grants and contracts (Statement of activities) | 3,629,483 [derived, p.7] | 3,680,560 [derived, p.7] | 3,483,857 [derived, p.7] |
| contributions (Statement of activities) | 102,677 [derived, p.7] | 108,201 [derived, p.7] | 75,381 [derived, p.7] |
| other revenue (Statement of activities) | 2,915,965 [derived, p.7] | 1,907,965 [derived, p.7] | 847,638 [derived, p.7] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 14,634,650 [extracted, p.7] | 13,017,109 [extracted, p.7] | 10,547,406 [extracted, p.7] |
| salaries and benefits (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| supplies and pharmaceuticals (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| purchased and professional services (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| occupancy (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| depreciation and amortization (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| interest (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| other expenses (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| TOTAL EXPENSES (Statement of activities) | 11,832,894 [extracted, p.7] | 10,998,663 [extracted, p.7] | 10,715,672 [extracted, p.7] |
| OPERATING RESULT (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| non-operating and other changes (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| CHANGE IN NET ASSETS (Statement of activities) | 2,801,756 [extracted, p.7] | 2,018,446 [extracted, p.7] | -168,266 [extracted, p.7] |
| net assets, beginning (Statement of activities) | 5,230,447 [extracted, p.7] | 3,212,001 [extracted, p.7] | 3,380,267 [extracted, p.7] |
| net assets, end (Statement of activities) | 8,073,596 [extracted, p.7] | 5,230,447 [extracted, p.7] | 3,212,001 [extracted, p.7] |

| Ratio | FY ending 2025-12-31 | FY ending 2024-12-31 | FY ending 2023-12-31 |
|---|---:|---:|---:|
| Days cash on hand | absent [not computed] | absent [not computed] | absent [not computed] |
| Current ratio | 3.10x [plausible] | 1.67x [plausible] | 1.08x [plausible] |
| Operating margin | absent [not computed] | absent [not computed] | absent [not computed] |
| Total margin | 19.1% [plausible] | 15.5% [plausible] | -1.6% [plausible] |
| Patient revenue share | 54.6% [plausible] | 56.2% [plausible] | 58.2% [plausible] |
| Grant dependency | absent [not computed] | absent [not computed] | absent [not computed] |
| Salaries share | absent [not computed] | absent [not computed] | absent [not computed] |
| Days in patient receivables | 39 days [plausible] | 51 days [plausible] | 41 days [plausible] |
| Debt to net assets | 0.29x [plausible] | 0.56x [plausible] | 0.79x [plausible] |
| Health center award share | absent [not computed] | absent [not computed] | absent [not computed] |

## Sources

HRSA Uniform Data System (awardee level; organization match Verified). CMS HCRIS cost reports, form CMS-224-14, as filed (the Medicare cost-report appendix). Federal Audit Clearinghouse single audits as filed (HAMAKUA HEALTH CENTER, INC; FAC-11 template snapshot, SRC-FAC-001).

Methodology: https://astrelis.co/methodology · Data sources: https://astrelis.co/data-sources · Data philosophy: https://astrelis.co/data-philosophy

## Cite this page

Astrelis Atlas, "Hamakua Health Center", https://astrelis.co/providers/health_center/121813, release 2321a4fc37a7 (2026-10-22). Figures as filed in the named public sources; not audited by Astrelis.

Figures are as filed in the named public sources. Astrelis is not a CPA firm and performs no audit, review or attestation of any facility.