# Lewis  County Primary Care Center Inc

Health Center, KY
Page: https://astrelis.co/providers/health_center/181818  
This twin: https://astrelis.co/providers/health_center/181818.md  
CMS Certification Number (CCN): 181818  
Release: 2321a4fc37a7 (2026-10-22)

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

- **Operating margin (FY2025):** +0.7%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $99.8M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** +2.1%. 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

### Lewis County Primary Care Center, Inc., KY

Match to this profile: matched by name (method: address and ZIP (FACLAND tier 3)).

- FY ending 2025-11-30 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-11-GSAFAC-0000409430
- FY ending 2024-11-30 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-11-GSAFAC-0000361572
- FY ending 2023-11-30 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-11-GSAFAC-0000031272

| Line | FY ending 2025-11-30 | FY ending 2024-11-30 | FY ending 2023-11-30 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 21,569,192 [derived, p.6] | 23,027,711 [derived, p.6] | 26,243,644 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 6,422,424 [derived, p.6] | 5,236,336 [derived, p.6] | 5,380,134 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 16,012 [derived, p.6] | 32,934 [derived, p.6] | absent (not printed, or not read) |
| other current assets (Statement of financial position) | 2,420,578 [derived, p.6] | 1,806,421 [derived, p.6] | 1,889,980 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 30,428,206 [extracted, p.6] | 30,103,402 [extracted, p.6] | 33,513,758 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 32,347,793 [derived, p.6] | 31,172,279 [derived, p.6] | 27,180,668 [derived, p.6] |
| other long-term assets (Statement of financial position) | 1,806,833 [derived, p.6] | 1,809,518 [derived, p.6] | 1,931,175 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 64,582,832 [extracted, p.6] | 63,085,199 [extracted, p.6] | 62,625,601 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 4,448,189 [derived, p.6] | 4,270,916 [derived, p.6] | 4,082,253 [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) | 771,850 [derived, p.6] | 810,386 [derived, p.6] | 715,293 [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) | 5,220,039 [extracted, p.6] | 5,081,302 [extracted, p.6] | 4,797,546 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | 12,827,706 [derived, p.6] | 13,601,159 [derived, p.6] | 15,189,574 [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) | 18,047,745 [extracted, p.6] | 18,682,461 [extracted, p.6] | 19,987,120 [extracted, p.6] |
| net assets without donor restrictions (Statement of financial position) | 46,535,087 [derived, p.6] | 44,402,738 [derived, p.6] | 42,638,481 [derived, p.6] |
| net assets with donor restrictions (Statement of financial position) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| TOTAL NET ASSETS (Statement of financial position) | 46,535,087 [extracted, p.6] | 44,402,738 [extracted, p.6] | 42,638,481 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | 103,105,560 [derived, p.7] | 91,446,940 [derived, p.7] | 75,297,006 [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) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| 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) | 4,066,852 [derived, p.7] | 3,301,281 [derived, p.7] | 9,855,587 [derived, p.7] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 107,172,412 [extracted, p.7] | 94,748,221 [extracted, p.7] | 85,152,593 [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) | 105,040,063 [extracted, p.7] | 92,983,964 [extracted, p.7] | 74,767,431 [extracted, p.7] |
| OPERATING RESULT (Statement of activities) | 2,132,349 [extracted, p.7] | 1,764,257 [extracted, p.7] | 10,385,162 [extracted, p.7] |
| 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) | 2,132,349 [extracted, p.7] | 1,764,257 [extracted, p.7] | 10,385,162 [extracted, p.7] |
| net assets, beginning (Statement of activities) | 44,402,738 [extracted, p.7] | 42,638,481 [extracted, p.7] | 32,253,319 [extracted, p.7] |
| net assets, end (Statement of activities) | 46,535,087 [extracted, p.7] | 44,402,738 [extracted, p.7] | 42,638,481 [extracted, p.7] |

| Ratio | FY ending 2025-11-30 | FY ending 2024-11-30 | FY ending 2023-11-30 |
|---|---:|---:|---:|
| Days cash on hand | absent [not computed] | absent [not computed] | absent [not computed] |
| Current ratio | 5.83x [plausible] | 5.92x [plausible] | 6.99x [plausible] |
| Operating margin | 2.0% [plausible] | 1.9% [plausible] | 12.2% [plausible] |
| Total margin | 2.0% [plausible] | 1.9% [plausible] | 12.2% [plausible] |
| Patient revenue share | 96.2% [plausible] | 96.5% [plausible] | 88.4% [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 | 23 days [plausible] | 21 days [plausible] | 26 days [plausible] |
| Debt to net assets | 0.29x [plausible] | 0.32x [plausible] | 0.37x [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 (Lewis County Primary Care 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, "Lewis  County Primary Care Center Inc", https://astrelis.co/providers/health_center/181818, 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.