# West Hawaii Community Health Center, Inc

Health Center, HI
Page: https://astrelis.co/providers/health_center/121829  
This twin: https://astrelis.co/providers/health_center/121829.md  
CMS Certification Number (CCN): 121829  
Release: 2321a4fc37a7 (2026-10-22)

## Headline figures (fiscal years on file: 2022 to 2024)

Filings that are not a full fiscal year: FY2022 covers 184 days. These years sit in no comparison pool.

- **Operating margin (FY2024):** -44.6%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2024):** $41.2M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2024):** -13.6%. 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

### West Hawaii Community Health Center, Inc., HI

Match to this profile: matched by name (method: name and state).

- FY ending 2024-12-31 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-12-GSAFAC-0000372689
- FY ending 2023-12-31 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-12-GSAFAC-0000053096
- FY ending 2022-12-31 (audit year 2022): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2022-12-GSAFAC-0000043553

| Line | FY ending 2024-12-31 | FY ending 2023-12-31 | FY ending 2022-12-31 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 10,190,436 [derived, p.6] | 9,185,963 [derived, p.6] | 12,716,112 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 4,470,111 [derived, p.6] | 13,500,282 [derived, p.6] | 6,143,726 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 3,067,860 [derived, p.6] | 2,533,614 [derived, p.6] | 3,760,846 [derived, p.6] |
| other current assets (Statement of financial position) | 899,930 [derived, p.6] | 461,435 [derived, p.6] | 540,285 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 18,628,337 [extracted, p.6] | 25,681,294 [extracted, p.6] | 23,160,969 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 12,205,988 [derived, p.6] | 12,531,993 [derived, p.6] | 13,597,898 [derived, p.6] |
| other long-term assets (Statement of financial position) | 32,548,113 [derived, p.6] | 31,286,473 [derived, p.6] | 29,756,161 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 63,382,438 [extracted, p.6] | 69,499,760 [extracted, p.6] | 66,515,028 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 4,632,498 [derived, p.7] | 5,728,651 [derived, p.7] | 4,184,301 [derived, p.7] |
| deferred revenue (Statement of financial position) | 2,310,529 [derived, p.7] | 2,402,254 [derived, p.7] | 2,376,713 [derived, p.7] |
| current debt and leases (Statement of financial position) | 4,234,778 [derived, p.7] | 2,769,293 [derived, p.7] | 2,148,688 [derived, p.7] |
| 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) | 11,177,805 [extracted, p.7] | 10,900,198 [extracted, p.7] | 8,709,702 [extracted, p.7] |
| long-term debt and leases (Statement of financial position) | 35,813,761 [derived, p.7] | 35,562,999 [derived, p.7] | 35,773,739 [derived, p.7] |
| other long-term liabilities (Statement of financial position) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| TOTAL LIABILITIES (Statement of financial position) | 46,991,566 [extracted, p.7] | 46,463,197 [extracted, p.7] | 44,483,441 [extracted, p.7] |
| net assets without donor restrictions (Statement of financial position) | 15,996,543 [derived, p.7] | 22,520,306 [derived, p.7] | 21,568,745 [derived, p.7] |
| net assets with donor restrictions (Statement of financial position) | 394,329 [derived, p.7] | 516,257 [derived, p.7] | 462,842 [derived, p.7] |
| TOTAL NET ASSETS (Statement of financial position) | 16,390,872 [extracted, p.7] | 23,036,563 [extracted, p.7] | 22,031,587 [extracted, p.7] |
| patient service revenue, net (Statement of activities) | 45,189,932 [derived, p.8] | 44,194,325 [derived, p.8] | 24,973,311 [derived, p.8] |
| 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) | 7,057,317 [derived, p.8] | 9,895,987 [derived, p.8] | 8,006,905 [derived, p.8] |
| contributions (Statement of activities) | 1,778,759 [derived, p.8] | 2,050,863 [derived, p.8] | 4,793,401 [derived, p.8] |
| other revenue (Statement of activities) | 502,585 [derived, p.8] | 395,251 [derived, p.8] | 744,191 [derived, p.8] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 54,528,593 [extracted, p.8] | 56,536,426 [extracted, p.8] | 38,517,808 [extracted, p.8] |
| salaries and benefits (Statement of activities) | 42,056,791 [derived, p.8] | 38,922,865 [derived, p.8] | 27,022,297 [derived, p.8] |
| supplies and pharmaceuticals (Statement of activities) | 11,626,301 [derived, p.8] | 11,723,094 [derived, p.8] | 8,244,195 [derived, p.8] |
| purchased and professional services (Statement of activities) | 1,963,376 [derived, p.8] | 1,814,403 [derived, p.8] | 2,130,693 [derived, p.8] |
| occupancy (Statement of activities) | 2,384,916 [derived, p.8] | 2,037,090 [derived, p.8] | 1,587,447 [derived, p.8] |
| depreciation and amortization (Statement of activities) | 1,796,726 [derived, p.8] | 1,813,366 [derived, p.8] | 1,165,404 [derived, p.8] |
| interest (Statement of activities) | 842,796 [derived, p.8] | 561,001 [derived, p.8] | 521,110 [derived, p.8] |
| 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) | 60,670,906 [extracted, p.8] | 56,871,819 [extracted, p.8] | 40,671,146 [extracted, p.8] |
| OPERATING RESULT (Statement of activities) | -6,142,313 [extracted, p.8] | -335,393 [extracted, p.8] | -2,153,338 [extracted, p.8] |
| non-operating and other changes (Statement of activities) | 454,415 [derived] | 1,340,369 [derived] | 18,592,952 [derived] |
| CHANGE IN NET ASSETS (Statement of activities) | -5,687,898 [extracted, p.9] | 1,004,976 [extracted, p.9] | 16,439,614 [extracted, p.9] |
| net assets, beginning (Statement of activities) | 22,078,770 [extracted, p.9] | 22,031,587 [extracted, p.9] | 5,591,973 [extracted, p.9] |
| net assets, end (Statement of activities) | 16,390,872 [extracted, p.9] | 23,036,563 [extracted, p.9] | 22,031,587 [extracted, p.9] |

| Ratio | FY ending 2024-12-31 | FY ending 2023-12-31 | FY ending 2022-12-31 |
|---|---:|---:|---:|
| Days cash on hand | 63 days [plausible] | 61 days [plausible] | 117 days [plausible] |
| Current ratio | 1.67x [plausible] | 2.36x [plausible] | 2.66x [plausible] |
| Operating margin | -11.3% [plausible] | -0.6% [plausible] | -5.6% [plausible] |
| Total margin | -10.4% [plausible] | 1.8% [plausible] | 42.7% [plausible] |
| Patient revenue share | 82.9% [plausible] | 78.2% [plausible] | 64.8% [plausible] |
| Grant dependency | absent [not computed] | absent [not computed] | absent [not computed] |
| Salaries share | 69.3% [plausible] | 68.4% [plausible] | 66.4% [plausible] |
| Days in patient receivables | 36 days [plausible] | 111 days [plausible] | 90 days [plausible] |
| Debt to net assets | 2.44x [plausible] | 1.66x [plausible] | 1.72x [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 (West Hawaii Community Health Center, Inc.; FAC-11 template snapshot, SRC-FAC-001); the organization match is matched by name.

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

## Cite this page

Astrelis Atlas, "West Hawaii Community Health Center, Inc", https://astrelis.co/providers/health_center/121829, 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.