# Sapphire Community Health, Inc.

Health Center, MT
Page: https://astrelis.co/providers/health_center/271862  
This twin: https://astrelis.co/providers/health_center/271862.md  
CMS Certification Number (CCN): 271862  
Release: 2321a4fc37a7 (2026-10-22)

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

- **Total patients (UDS) (FY2024):** 2,689. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Operating margin (FY2025):** -75.9%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Service sites (FY2024):** 5. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Uninsured patient share (FY2024):** 10.0%. Illustrative estimate. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $3.2M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** -18.9%. 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

### SAPPHIRE COMMUNITY HEALTH, INC, MT

Match to this profile: identifier verified: the EIN the dataset carries for this CCN agrees with the filed EIN (method: exact name and state (FACLAND tier 1)).

- FY ending 2025-12-31 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-12-GSAFAC-0000430337
- FY ending 2024-12-31 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-12-GSAFAC-0000382851
- FY ending 2023-12-31 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-12-GSAFAC-0000049975

| Line | FY ending 2025-12-31 | FY ending 2024-12-31 | FY ending 2023-12-31 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 978,786 [derived, p.7] | 1,158,161 [derived, p.7] | 2,024,394 [derived, p.7] |
| patient receivables, net (Statement of financial position) | 482,024 [derived, p.7] | 538,430 [derived, p.7] | 796,569 [derived, p.7] |
| grants and other receivables (Statement of financial position) | 10,239 [derived, p.7] | 3,629 [derived, p.7] | 110,785 [derived, p.7] |
| other current assets (Statement of financial position) | 79,482 [derived, p.7] | 54,005 [derived, p.7] | 155 [derived, p.7] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 1,550,531 [extracted, p.7] | 1,754,225 [extracted, p.7] | 2,931,903 [extracted, p.7] |
| property and equipment, net (Statement of financial position) | 1,896,587 [derived, p.7] | 2,654,768 [derived, p.7] | 2,669,099 [derived, p.7] |
| other long-term assets (Statement of financial position) | 4,398 [derived, p.7] | 69,384 [derived, p.7] | 162,604 [derived, p.7] |
| TOTAL ASSETS (Statement of financial position) | 3,451,516 [extracted, p.7] | 4,478,377 [extracted, p.7] | 5,763,606 [extracted, p.7] |
| payables and accrued expenses (Statement of financial position) | 392,742 [derived, p.7] | 325,720 [derived, p.7] | 462,854 [derived, p.7] |
| 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) | 15,919 [derived, p.7] | 96,122 [derived, p.7] | 121,741 [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) | 408,661 [extracted, p.7] | 421,842 [extracted, p.7] | 584,595 [extracted, p.7] |
| long-term debt and leases (Statement of financial position) | 235,861 [derived, p.7] | 761,097 [derived, p.7] | 857,162 [derived, p.7] |
| other long-term liabilities (Statement of financial position) | absent (not printed, or not read) | absent (not printed, or not read) | 250,902 [derived, p.7] |
| TOTAL LIABILITIES (Statement of financial position) | 644,522 [extracted, p.7] | 1,182,939 [extracted, p.7] | 1,692,659 [extracted, p.7] |
| net assets without donor restrictions (Statement of financial position) | 2,806,994 [derived, p.7] | 3,250,361 [derived, p.7] | 4,023,750 [derived, p.7] |
| net assets with donor restrictions (Statement of financial position) | absent (not printed, or not read) | 45,077 [derived, p.7] | 47,197 [derived, p.7] |
| TOTAL NET ASSETS (Statement of financial position) | 2,806,994 [extracted, p.7] | 3,295,438 [extracted, p.7] | 4,070,947 [extracted, p.7] |
| patient service revenue, net (Statement of activities) | 3,610,321 [derived, p.8] | 3,622,887 [derived, p.8] | 4,004,832 [derived, p.8] |
| pharmacy and 340B revenue (Statement of activities) | 506,412 [derived, p.8] | 437,527 [derived, p.8] | 331,882 [derived, p.8] |
| federal grants (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 1,761,621 [derived, p.8] |
| other grants and contracts (Statement of activities) | 1,042,561 [derived, p.8] | 1,071,594 [derived, p.8] | absent (not printed, or not read) |
| contributions (Statement of activities) | 3,593 [derived, p.8] | 14,400 [derived, p.8] | 17,229 [derived, p.8] |
| other revenue (Statement of activities) | 1,909 [derived, p.8] | 25,471 [derived, p.8] | 11,243 [derived, p.8] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 5,164,796 [extracted, p.8] | 5,171,879 [extracted, p.8] | 6,126,807 [extracted, p.8] |
| 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) | 5,653,240 [extracted, p.8] | 5,947,388 [extracted, p.8] | 5,958,863 [extracted, p.8] |
| OPERATING RESULT (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| 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) | -488,444 [extracted, p.8] | -775,509 [extracted, p.8] | 167,944 [extracted, p.8] |
| net assets, beginning (Statement of activities) | 3,295,438 [extracted, p.8] | 4,070,947 [extracted, p.8] | 3,903,003 [extracted, p.8] |
| net assets, end (Statement of activities) | 2,806,994 [extracted, p.8] | 3,295,438 [extracted, p.8] | 4,070,947 [extracted, p.8] |

| Ratio | FY ending 2025-12-31 | FY ending 2024-12-31 | FY ending 2023-12-31 |
|---|---:|---:|---:|
| Days cash on hand | absent [not computed] | absent [not computed] | absent [not computed] |
| Current ratio | 3.79x [plausible] | 4.16x [plausible] | 5.02x [plausible] |
| Operating margin | absent [not computed] | absent [not computed] | absent [not computed] |
| Total margin | -9.5% [plausible] | -15.0% [plausible] | 2.7% [plausible] |
| Patient revenue share | 69.9% [plausible] | 70.0% [plausible] | 65.4% [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 | 49 days [plausible] | 54 days [plausible] | 73 days [plausible] |
| Debt to net assets | 0.09x [plausible] | 0.26x [plausible] | 0.24x [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 (SAPPHIRE COMMUNITY HEALTH, INC; FAC-11 template snapshot, SRC-FAC-001).

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

## Cite this page

Astrelis Atlas, "Sapphire Community Health, Inc.", https://astrelis.co/providers/health_center/271862, 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.