# Fairview Community Health Center

Health Center, KY
Page: https://astrelis.co/providers/health_center/181889  
This twin: https://astrelis.co/providers/health_center/181889.md  
CMS Certification Number (CCN): 181889  
Release: 2321a4fc37a7 (2026-10-22)

## Headline figures (fiscal years on file: 2020 to 2025)

- **Operating margin (FY2020):** -82.4%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2020):** $3.1M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2020):** -24.8%. 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

### Bowling Green-Warren County Primary Care Center, Inc., KY

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

- FY ending 2025-02-28 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-02-GSAFAC-0000387324
- FY ending 2024-02-29 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-02-GSAFAC-0000354906
- FY ending 2023-02-28 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-02-GSAFAC-0000009335

| Line | FY ending 2025-02-28 | FY ending 2024-02-29 | FY ending 2023-02-28 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 2,250,682 [derived, p.6] | 894,177 [derived, p.6] | 2,066,159 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 798,666 [derived, p.6] | 714,576 [derived, p.6] | 547,129 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 385,472 [derived, p.6] | 467,642 [derived, p.6] | absent (not printed, or not read) |
| other current assets (Statement of financial position) | 15,679 [derived, p.6] | 15,589 [derived, p.6] | 94,728 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 3,450,499 [extracted, p.6] | 2,091,984 [extracted, p.6] | 2,708,016 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 11,661,984 [derived, p.6] | 12,107,489 [derived, p.6] | 12,554,554 [derived, p.6] |
| other long-term assets (Statement of financial position) | 271,490 [derived, p.6] | 350,101 [derived, p.6] | 362,627 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 15,383,973 [extracted, p.6] | 14,549,574 [extracted, p.6] | 15,625,197 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 1,078,292 [derived, p.6] | 843,571 [derived, p.6] | 808,260 [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) | 299,740 [derived, p.6] | 274,925 [derived, p.6] | 286,788 [derived, p.6] |
| other current liabilities (Statement of financial position) | 635,188 [derived, p.6] | 626,508 [derived, p.6] | 527,605 [derived, p.6] |
| TOTAL CURRENT LIABILITIES (Statement of financial position) | 2,013,220 [extracted, p.6] | 1,745,004 [extracted, p.6] | 1,622,653 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | 8,836,553 [derived, p.6] | 9,055,920 [derived, p.6] | 9,327,594 [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) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| net assets without donor restrictions (Statement of financial position) | 4,534,200 [derived, p.6] | 3,748,650 [derived, p.6] | 4,674,950 [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) | 4,534,200 [extracted, p.6] | 3,748,650 [extracted, p.6] | 4,674,950 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 4,899,515 [derived, p.7] |
| pharmacy and 340B revenue (Statement of activities) | 9,981,640 [derived, p.7] | 6,875,877 [derived, p.7] | absent (not printed, or not read) |
| federal grants (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 3,667,725 [derived, p.7] |
| other grants and contracts (Statement of activities) | 1,719,629 [derived, p.7] | 1,672,944 [derived, p.7] | 11,531 [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) | 105,931 [derived, p.7] | 28,763 [derived, p.7] | absent (not printed, or not read) |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 11,807,200 [extracted, p.7] | 8,577,584 [extracted, p.7] | 8,578,771 [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) | 12,779,836 [derived, p.7] | 9,546,303 [derived, p.7] | 8,995,003 [derived, p.7] |
| TOTAL EXPENSES (Statement of activities) | 12,779,836 [extracted, p.7] | 9,546,303 [extracted, p.7] | 8,995,003 [extracted, p.7] |
| OPERATING RESULT (Statement of activities) | -972,636 [extracted, p.7] | -968,719 [extracted, p.7] | -416,232 [extracted, p.7] |
| non-operating and other changes (Statement of activities) | 1,758,186 [derived, p.7] | 42,419 [derived, p.7] | 1,354,029 [derived, p.7] |
| CHANGE IN NET ASSETS (Statement of activities) | 785,550 [extracted, p.7] | -926,300 [extracted, p.7] | 937,797 [extracted, p.7] |
| net assets, beginning (Statement of activities) | 3,748,650 [extracted, p.7] | 4,674,950 [extracted, p.7] | 3,737,153 [extracted, p.7] |
| net assets, end (Statement of activities) | 4,534,200 [extracted, p.7] | 3,748,650 [extracted, p.7] | 4,674,950 [extracted, p.7] |

| Ratio | FY ending 2025-02-28 | FY ending 2024-02-29 | FY ending 2023-02-28 |
|---|---:|---:|---:|
| Days cash on hand | absent [not computed] | absent [not computed] | absent [not computed] |
| Current ratio | 1.71x [plausible] | 1.20x [plausible] | 1.67x [plausible] |
| Operating margin | -8.2% [plausible] | -11.3% [plausible] | -4.9% [plausible] |
| Total margin | 6.7% [plausible] | -10.8% [plausible] | 10.9% [plausible] |
| Patient revenue share | absent [not computed] | absent [not computed] | 57.1% [plausible] |
| Grant dependency | absent [not computed] | absent [not computed] | 42.9% [plausible] |
| Salaries share | absent [not computed] | absent [not computed] | absent [not computed] |
| Days in patient receivables | absent [not computed] | absent [not computed] | 41 days [plausible] |
| Debt to net assets | 2.01x [plausible] | 2.49x [plausible] | 2.06x [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 (Bowling Green-Warren 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, "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.

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.