FAIRVIEW COMMUNITY HEALTH CENTER
Audited financial statements
Federal Audit Clearinghouse · as filed · whole organization · $ as printed · matched by name · direct awardBowling Green-Warren County Primary Care Center, Inc. files an audited financial statement with the Federal Audit Clearinghouse each year it expends federal awards. The figures below are the template's reading of those filings and were not audited by Astrelis. 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. This profile is matched to its filing organization by name, and says so: a probable match, not an identifier match.
Each report's status, as the template carries it. A report prints its lines whatever its status.
| Report | Tie status | Reconciliation | Award on this report | Column year, balance sheet | Column year, income statement | Net assets basis | Governmental unit | Units |
|---|---|---|---|---|---|---|---|---|
| FY ending 2025-02-28 · audit year 2025 | ties in full | arithmetically reconciled | direct award on this report | column year confirmed from the printed header | column year confirmed from the printed header | total net assets read from the without-donor-restrictions column only | not applicable (nonprofit statements) | dollars |
| FY ending 2024-02-29 · audit year 2024 | ties in full | arithmetically reconciled | direct award on this report | column year confirmed from the printed header | column year confirmed from the printed header | total net assets read from the without-donor-restrictions column only | not applicable (nonprofit statements) | dollars |
| FY ending 2023-02-28 · audit year 2023 | ties in full | arithmetically reconciled | direct award on this report | column year confirmed from the printed header | column year confirmed from the printed header | total net assets read from the without-donor-restrictions column only | not applicable (nonprofit statements) | dollars |
Every template line of the 3 newest reports, in dollars as the statement prints them (units applied). Each cell says whether the figure was extracted from a statement line, derived from extracted lines with its formula on file, or is absent with the reason.
| Line | FY ending 2025-02-28 | FY ending 2024-02-29 | FY ending 2023-02-28 |
|---|---|---|---|
| Statement of financial position | |||
| cash and investments (current) | 2,250,682derived · p.6 · 2 lines | 894,177derived · p.6 · 2 lines | 2,066,159derived · p.6 · 1 line |
| patient receivables, net | 798,666derived · p.6 · 1 line | 714,576derived · p.6 · 1 line | 547,129derived · p.6 · 1 line |
| grants and other receivables | 385,472derived · p.6 · 1 line | 467,642derived · p.6 · 1 line | absent · not printed, or not read |
| other current assets | 15,679derived · p.6 · 2 lines | 15,589derived · p.6 · 2 lines | 94,728derived · p.6 · 2 lines |
| TOTAL CURRENT ASSETS | 3,450,499extracted · p.6 | 2,091,984extracted · p.6 | 2,708,016extracted · p.6 |
| property and equipment, net | 11,661,984derived · p.6 · 1 line | 12,107,489derived · p.6 · 1 line | 12,554,554derived · p.6 · 1 line |
| other long-term assets | 271,490derived · p.6 · 2 lines | 350,101derived · p.6 · 2 lines | 362,627derived · p.6 · 2 lines |
| TOTAL ASSETS | 15,383,973extracted · p.6 | 14,549,574extracted · p.6 | 15,625,197extracted · p.6 |
| payables and accrued expenses | 1,078,292derived · p.6 · 3 lines | 843,571derived · p.6 · 3 lines | 808,260derived · p.6 · 3 lines |
| deferred revenue | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| current debt and leases | 299,740derived · p.6 · 2 lines | 274,925derived · p.6 · 2 lines | 286,788derived · p.6 · 2 lines |
| other current liabilities | 635,188derived · p.6 · 1 line | 626,508derived · p.6 · 2 lines | 527,605derived · p.6 · 1 line |
| TOTAL CURRENT LIABILITIES | 2,013,220extracted · p.6 | 1,745,004extracted · p.6 | 1,622,653extracted · p.6 |
| long-term debt and leases | 8,836,553derived · p.6 · 2 lines | 9,055,920derived · p.6 · 1 line | 9,327,594derived · p.6 · 2 lines |
| other long-term liabilities | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| TOTAL LIABILITIES | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| net assets without donor restrictions | 4,534,200derived · p.6 · 1 line | 3,748,650derived · p.6 · 1 line | 4,674,950derived · p.6 · 1 line |
| net assets with donor restrictions | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| TOTAL NET ASSETS | 4,534,200extracted · p.6 | 3,748,650extracted · p.6 | 4,674,950extracted · p.6 |
| Statement of activities | |||
| patient service revenue, net | absent · not printed, or not read | absent · not printed, or not read | 4,899,515derived · p.7 · 1 line |
| pharmacy and 340B revenue | 9,981,640derived · p.7 · 1 line | 6,875,877derived · p.7 · 1 line | absent · not printed, or not read |
| federal grants | absent · not printed, or not read | absent · not printed, or not read | 3,667,725derived · p.7 · 1 line |
| other grants and contracts | 1,719,629derived · p.7 · 1 line | 1,672,944derived · p.7 · 1 line | 11,531derived · p.7 · 1 line |
| contributions | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| other revenue | 105,931derived · p.7 · 1 line | 28,763derived · p.7 · 1 line | absent · not printed, or not read |
| TOTAL REVENUE AND SUPPORT | 11,807,200extracted · p.7 | 8,577,584extracted · p.7 | 8,578,771extracted · p.7 |
| salaries and benefits | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| supplies and pharmaceuticals | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| purchased and professional services | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| occupancy | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| depreciation and amortization | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| interest | absent · not printed, or not read | absent · not printed, or not read | absent · not printed, or not read |
| other expenses | 12,779,836derived · p.7 · 2 lines | 9,546,303derived · p.7 · 2 lines | 8,995,003derived · p.7 · 2 lines |
| TOTAL EXPENSES | 12,779,836extracted · p.7 | 9,546,303extracted · p.7 | 8,995,003extracted · p.7 |
| OPERATING RESULT | (972,636)extracted · p.7 | (968,719)extracted · p.7 | (416,232)extracted · p.7 |
| non-operating and other changes | 1,758,186derived · p.7 · 3 lines | 42,419derived · p.7 · 2 lines | 1,354,029derived · p.7 · 1 line |
| CHANGE IN NET ASSETS | 785,550extracted · p.7 | (926,300)extracted · p.7 | 937,797extracted · p.7 |
| net assets, beginning | 3,748,650extracted · p.7 | 4,674,950extracted · p.7 | 3,737,153extracted · p.7 |
| net assets, end | 4,534,200extracted · p.7 | 3,748,650extracted · p.7 | 4,674,950extracted · p.7 |
The template's ratios for each report with their plausibility status, beside the cohort medians for nonprofit statements in audit year 2025 (all reports; reports that tie in full; plausible ratios of direct-award organizations). A ratio out of its possible range is kept as computed and says so; a median of fewer than five values prints with its n.
| Ratio | FY ending 2025-02-28 | FY ending 2024-02-29 | FY ending 2023-02-28 | Median, all reports | Median, reports that tie in full | Median, plausible ratios of direct-award organizations |
|---|---|---|---|---|---|---|
| Days cash on hand | absent · input absent: depreciation and amortization | absent · input absent: depreciation and amortization | absent · input absent: depreciation and amortization | 89 daysn = 399 | 88 daysn = 357 | 88 daysn = 384 |
| Current ratio | 1.71xplausible | 1.20xplausible | 1.67xplausible | 3.20xn = 1,140 | 3.16xn = 1,029 | 3.20xn = 1,077 |
| Operating margin | -8.2%plausible | -11.3%plausible | -4.9%plausible | 1.4%n = 749 | 1.6%n = 689 | 1.3%n = 711 |
| Total margin | 6.7%plausible | -10.8%plausible | 10.9%plausible | 3.6%n = 1,225 | 3.5%n = 1,109 | 3.4%n = 1,144 |
| Patient revenue share | absent · input absent: patient service revenue, net | absent · input absent: patient service revenue, net | 57.1%plausible | 56.6%n = 1,150 | 56.5%n = 1,033 | 56.8%n = 1,085 |
| Grant dependency | absent · input absent: federal grants | absent · input absent: federal grants | 42.9%plausible | 26.6%n = 428 | 26.3%n = 380 | 26.3%n = 411 |
| Salaries share | absent · input absent: salaries and benefits | absent · input absent: salaries and benefits | absent · input absent: salaries and benefits | 62.6%n = 454 | 62.6%n = 404 | 62.9%n = 438 |
| Days in patient receivables | absent · input absent: patient service revenue, net | absent · input absent: patient service revenue, net | 41 daysplausible | 43 daysn = 1,103 | 43 daysn = 995 | 43 daysn = 1,048 |
| Debt to net assets | 2.01xplausible | 2.49xplausible | 2.06xplausible | 0.24xn = 1,008 | 0.24xn = 926 | 0.25xn = 957 |
| Health center award share | absent · the award amount is not a statement-page figure | absent · the award amount is not a statement-page figure | absent · the award amount is not a statement-page figure | no eligible values | no eligible values | no eligible values |
The audits as filed: FY ending 2025-02-28 (2025-02-GSAFAC-0000387324) · FY ending 2024-02-29 (2024-02-GSAFAC-0000354906) · FY ending 2023-02-28 (2023-02-GSAFAC-0000009335).
Source: Federal Audit Clearinghouse (FAC), single audits as filed; FAC-11 template of the audited statements (fac-audits; FACRT-02 status columns and FACRT-03 name-and-state crosswalk applied); snapshot frozen 2026-10-21. Payload contract: the FQHC audited-statements contract.
Appendix: the Medicare cost-report view
$ thousands · HCRIS cost-report basis · as filed, QA-gatedRead this first: this is a partial, Medicare-centric view. Health centers are grant-funded: HRSA Section 330 grants, Medicaid, and sliding-fee revenue dominate their finance and are not on this cost report, which carries only an income statement. A thin or negative cost-report margin here is not whole-organization distress.
Ratios tell you how this health center is doing. Statements tell you what kind of organization it is, and where the money comes from. Every figure below traces to a public cost-report filing, shown as filed. A ratio computes only when every input is reported in the filing (otherwise its cell states which input is Not reported in source); a year whose balance sheet does not reconcile is labeled, and its derived ratios read Astrelis calculation unavailable. Not audited by Astrelis.
| Line item | FY20 |
|---|---|
| Patient revenue | 3,124 |
| Total operating revenue | 3,124 |
| Total operating expenses | 5,699 |
| Operating income | (2,575) |
| Operating margin % | -82.4% |
| Other non-operating, net | 1,443 |
| Net income | (1,132) |
| Net income % | -24.8% |
How it operates
quality & operational context · CMS public reportingThe metrics this health center type is judged on: care quality, patient experience, and scale. Each is labeled by provenance class and public source; descriptive context only, never a ranking or adequacy claim. Provenance labels: Reported value is copied from the named public source; Astrelis calculation is a formula applied to unchanged reported inputs, with the formula shown; Illustrative estimate is a benchmark gap, multiplier, or scenario — never a measurement.
Trajectory
State context
Organization not established: no corroborated HRSA organization record stands behind this site, so no organization figures (patients, visits, sites, cost, quality) are shown. The facility's own Medicare cost-report figures render as filed.
What changed, what matters, and what your board should ask — every figure sourced to the public record.
Reserve The Board Briefing →The Board Briefing
Your facility and its world, board-ready. Measures the public record does not carry become findings, never a decline reason.
Portfolio Performance Review
A roster-priced triage of the per-facility benchmarks: every facility on your roster, benchmarked and sorted. Requires only a CCN roster.
Cite this page
release 2321a4fc37a7 · 2026-10-22Astrelis Atlas, "Fairview Community Health Center", https://astrelis.co/providers/health_center/181889, release 2321a4fc37a7 (2026-10-22). Figures as filed in the named public sources; not audited by Astrelis.
Machine-readable twin of this page: astrelis.co/providers/health_center/181889.md (Markdown, the same figures with their fiscal years, pools and definitions). Last modified: release 2321a4fc37a7, 2026-10-22. 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.