# First Nations Community Healthsource

Health Center, NM
Page: https://astrelis.co/providers/health_center/321962  
This twin: https://astrelis.co/providers/health_center/321962.md  
CMS Certification Number (CCN): 321962  
Release: 2321a4fc37a7 (2026-10-22)

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

- **Operating margin (FY2025):** -252.4%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $7.1M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** -10.1%. 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

### First Nations Community Health Source Inc, NM

Match to this profile: matched by name (method: name and state).

- FY ending 2025-09-30 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-09-GSAFAC-0000420369
- FY ending 2024-09-30 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-06-GSAFAC-0000408694
- FY ending 2023-09-30 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-09-GSAFAC-0000388124

| Line | FY ending 2025-09-30 | FY ending 2024-09-30 | FY ending 2023-09-30 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 13,352,568 [derived, p.8] | 16,688,324 [derived, p.8] | 14,496,143 [derived, p.8] |
| patient receivables, net (Statement of financial position) | 1,120,326 [derived, p.8] | 1,762,371 [derived, p.8] | 3,786,200 [derived, p.8] |
| grants and other receivables (Statement of financial position) | 2,174,291 [derived, p.8] | 5,794,114 [derived, p.8] | 4,726,869 [derived, p.8] |
| other current assets (Statement of financial position) | 296,209 [derived, p.8] | 303,066 [derived, p.8] | 71,528 [derived, p.8] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 16,943,394 [extracted, p.8] | 24,547,875 [extracted, p.8] | 23,080,740 [extracted, p.8] |
| property and equipment, net (Statement of financial position) | 12,848,559 [derived, p.8] | 10,328,245 [derived, p.8] | 8,466,532 [derived, p.8] |
| other long-term assets (Statement of financial position) | 14,654,458 [derived, p.8] | 14,001,136 [derived, p.8] | 13,591,498 [derived, p.8] |
| TOTAL ASSETS (Statement of financial position) | 44,446,411 [extracted, p.8] | 48,877,256 [extracted, p.8] | 45,138,770 [extracted, p.8] |
| payables and accrued expenses (Statement of financial position) | 1,540,622 [derived, p.8] | 2,219,728 [derived, p.8] | 1,799,075 [derived, p.8] |
| deferred revenue (Statement of financial position) | 23,271,698 [derived, p.8] | 27,254,679 [derived, p.8] | 25,113,867 [derived, p.8] |
| current debt and leases (Statement of financial position) | 146,041 [derived, p.8] | 176,617 [derived, p.8] | 182,565 [derived, p.8] |
| 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) | 24,958,361 [extracted, p.8] | 29,651,024 [extracted, p.8] | 27,095,507 [extracted, p.8] |
| long-term debt and leases (Statement of financial position) | 246,031 [derived, p.8] | 203,781 [derived, p.8] | 394,173 [derived, p.8] |
| 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) | 25,204,392 [extracted, p.8] | 29,854,805 [extracted, p.8] | 27,489,680 [extracted, p.8] |
| net assets without donor restrictions (Statement of financial position) | 19,242,019 [derived, p.8] | 19,022,451 [derived, p.8] | 17,649,090 [derived, p.8] |
| 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) | 19,242,019 [extracted, p.8] | 19,022,451 [extracted, p.8] | 17,649,090 [extracted, p.8] |
| patient service revenue, net (Statement of activities) | 2,935,998 [derived, p.9] | 2,689,278 [derived, p.9] | 4,045,466 [derived, p.9] |
| pharmacy and 340B revenue (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | 1,713,332 [derived, p.9] |
| federal grants (Statement of activities) | 16,150,840 [derived, p.9] | 13,413,797 [derived, p.9] | 11,968,680 [derived, p.9] |
| other grants and contracts (Statement of activities) | 3,476,785 [derived, p.9] | 4,889,687 [derived, p.9] | 2,124,099 [derived, p.9] |
| contributions (Statement of activities) | 113,866 [derived, p.9] | 36,152 [derived, p.9] | 1,884 [derived, p.9] |
| other revenue (Statement of activities) | 1,534,964 [derived, p.9] | 995,131 [derived, p.9] | 559,232 [derived, p.9] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 24,212,453 [extracted, p.9] | 22,024,045 [extracted, p.9] | 20,412,693 [extracted, p.9] |
| 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) | 23,992,885 [extracted, p.9] | 20,650,684 [extracted, p.9] | 19,104,684 [extracted, p.9] |
| OPERATING RESULT (Statement of activities) | 219,568 [extracted, p.9] | 1,373,361 [extracted, p.9] | 1,308,009 [extracted, p.9] |
| 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) | 219,568 [extracted, p.9] | 1,373,361 [extracted, p.9] | 1,308,009 [extracted, p.9] |
| net assets, beginning (Statement of activities) | 19,022,451 [extracted, p.9] | 17,649,090 [extracted, p.9] | 16,341,081 [extracted, p.9] |
| net assets, end (Statement of activities) | 19,242,019 [extracted, p.9] | 19,022,451 [extracted, p.9] | 17,649,090 [extracted, p.9] |

| Ratio | FY ending 2025-09-30 | FY ending 2024-09-30 | FY ending 2023-09-30 |
|---|---:|---:|---:|
| Days cash on hand | absent [not computed] | absent [not computed] | absent [not computed] |
| Current ratio | 0.68x [plausible] | 0.83x [plausible] | 0.85x [plausible] |
| Operating margin | 0.9% [plausible] | 6.2% [plausible] | 6.4% [plausible] |
| Total margin | 0.9% [plausible] | 6.2% [plausible] | 6.4% [plausible] |
| Patient revenue share | 12.1% [plausible] | 12.2% [plausible] | 19.8% [plausible] |
| Grant dependency | 81.1% [plausible] | 83.1% [plausible] | 69.0% [plausible] |
| Salaries share | absent [not computed] | absent [not computed] | absent [not computed] |
| Days in patient receivables | 139 days [plausible] | 240 days [plausible] | 342 days [plausible] |
| Debt to net assets | 0.02x [plausible] | 0.02x [plausible] | 0.03x [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 (First Nations Community Health Source 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, "First Nations Community Healthsource", https://astrelis.co/providers/health_center/321962, 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.