# Ko'olauloa Community Health & Wellness Center, Inc

Health Center, HI
Page: https://astrelis.co/providers/health_center/121842  
This twin: https://astrelis.co/providers/health_center/121842.md  
CMS Certification Number (CCN): 121842  
Release: 2321a4fc37a7 (2026-10-22)

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

- **Operating margin (FY2025):** -197.0%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $2.2M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** -6.6%. 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

### Ko`olauloa Health Center, HI

Match to this profile: matched by name (method: exact name and state (FACLAND tier 1)).

- FY ending 2025-09-30 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-09-GSAFAC-0000416057
- FY ending 2024-09-30 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-09-GSAFAC-0000375933
- FY ending 2022-09-30 (audit year 2022): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2022-09-CENSUS-0000223349

| Line | FY ending 2025-09-30 | FY ending 2024-09-30 | FY ending 2022-09-30 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 860,206 [derived, p.6] | 1,454,293 [derived, p.6] | 1,815,215 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 548,019 [derived, p.6] | 551,553 [derived, p.6] | 272,646 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 21,780 [derived, p.6] | 167,000 [derived, p.6] | absent (not printed, or not read) |
| other current assets (Statement of financial position) | 72,788 [derived, p.6] | 47,885 [derived, p.6] | 31,170 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 1,502,793 [extracted, p.6] | 2,220,731 [extracted, p.6] | 2,119,031 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 788,276 [derived, p.6] | 867,700 [derived, p.6] | 1,007,993 [derived, p.6] |
| other long-term assets (Statement of financial position) | 939,898 [derived, p.6] | 1,077,858 [derived, p.6] | 141,896 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 3,230,967 [extracted, p.6] | 4,166,289 [extracted, p.6] | 3,268,920 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 136,980 [derived, p.7] | 31,263 [derived, p.7] | 37,644 [derived, p.6] |
| deferred revenue (Statement of financial position) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| current debt and leases (Statement of financial position) | 187,429 [derived, p.7] | 244,380 [derived, p.7] | 29,320 [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) | 324,409 [extracted, p.7] | 275,643 [extracted, p.7] | 66,964 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | 458,762 [derived, p.7] | 646,190 [derived, p.7] | 100,601 [derived, p.6] |
| 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) | 783,171 [extracted, p.7] | 921,833 [extracted, p.7] | absent (not printed, or not read) |
| net assets without donor restrictions (Statement of financial position) | 2,377,796 [derived, p.7] | 3,174,456 [derived, p.7] | 3,101,355 [derived, p.6] |
| net assets with donor restrictions (Statement of financial position) | 70,000 [derived, p.7] | 70,000 [derived, p.7] | absent (not printed, or not read) |
| TOTAL NET ASSETS (Statement of financial position) | 2,447,796 [extracted, p.7] | 3,244,456 [extracted, p.7] | 3,101,355 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | 3,597,245 [derived, p.8] | 3,711,305 [derived, p.8] | 3,038,273 [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) | 2,230,849 [derived, p.8] | 2,406,114 [derived, p.8] | 2,596,793 [derived, p.7] |
| contributions (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| other revenue (Statement of activities) | 90,929 [derived, p.8] | 516 [derived, p.8] | 36,510 [derived, p.7] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 5,919,023 [extracted, p.8] | 6,117,935 [extracted, p.8] | 5,671,576 [extracted, p.7] |
| salaries and benefits (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 3,297,831 [derived, p.7] |
| supplies and pharmaceuticals (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 786,696 [derived, p.7] |
| purchased and professional services (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 158,660 [derived, p.7] |
| occupancy (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 883,465 [derived, p.7] |
| depreciation and amortization (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 115,187 [derived, p.7] |
| interest (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 247 [derived, p.7] |
| other expenses (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 301,101 [derived, p.7] |
| TOTAL EXPENSES (Statement of activities) | 6,715,683 [extracted, p.8] | 6,406,576 [extracted, p.8] | 5,580,441 [extracted, p.7] |
| OPERATING RESULT (Statement of activities) | -796,660 [extracted, p.8] | -288,641 [extracted, p.8] | 91,135 [extracted, p.7] |
| non-operating and other changes (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 7,600 [derived, p.7] |
| CHANGE IN NET ASSETS (Statement of activities) | -796,660 [extracted, p.8] | -288,641 [extracted, p.8] | 98,735 [extracted, p.7] |
| net assets, beginning (Statement of activities) | 3,244,456 [extracted, p.8] | 3,533,097 [extracted, p.8] | 3,002,620 [extracted, p.7] |
| net assets, end (Statement of activities) | 2,447,796 [extracted, p.8] | 3,244,456 [extracted, p.8] | 3,101,355 [extracted, p.7] |

| Ratio | FY ending 2025-09-30 | FY ending 2024-09-30 | FY ending 2022-09-30 |
|---|---:|---:|---:|
| Days cash on hand | absent [not computed] | absent [not computed] | 122 days [plausible] |
| Current ratio | 4.63x [plausible] | 8.06x [plausible] | 31.64x [plausible] |
| Operating margin | -13.5% [plausible] | -4.7% [plausible] | 1.6% [plausible] |
| Total margin | -13.5% [plausible] | -4.7% [plausible] | 1.7% [plausible] |
| Patient revenue share | 60.8% [plausible] | 60.7% [plausible] | 53.6% [plausible] |
| Grant dependency | absent [not computed] | absent [not computed] | absent [not computed] |
| Salaries share | absent [not computed] | absent [not computed] | 59.1% [plausible] |
| Days in patient receivables | 56 days [plausible] | 54 days [plausible] | 33 days [plausible] |
| Debt to net assets | 0.26x [plausible] | 0.27x [plausible] | 0.04x [plausible] |
| Health center award share | absent [not computed] | absent [not computed] | absent [not computed] |

## Sources

Organization not established: no HRSA Uniform Data System organization is attached to this site, so no organization figure is read. CMS HCRIS cost reports, form CMS-224-14, as filed (the Medicare cost-report appendix). Federal Audit Clearinghouse single audits as filed (Ko`olauloa Health Center; 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, "Ko'olauloa Community Health & Wellness Center, Inc", https://astrelis.co/providers/health_center/121842, 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.