# Rocking Horse Center

Health Center, OH
Page: https://astrelis.co/providers/health_center/361947  
This twin: https://astrelis.co/providers/health_center/361947.md  
CMS Certification Number (CCN): 361947  
Release: 2321a4fc37a7 (2026-10-22)

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

- **Total patients (UDS) (FY2024):** 15,418. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Operating margin (FY2025):** -179.6%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Service sites (FY2024):** 6. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Uninsured patient share (FY2024):** 11.7%. Illustrative estimate. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $10.5M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** +2.9%. 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

### Rocking Horse Children's Health Center DBA Rocking Horse Center, OH

Match to this profile: identifier conflict: the EIN the dataset carries for this CCN differs from the filed EIN (method: address and ZIP (FACLAND tier 3)).

- FY ending 2025-12-31 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-12-GSAFAC-0000419997
- FY ending 2024-12-31 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-12-GSAFAC-0000375093
- FY ending 2023-12-31 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-12-GSAFAC-0000041730

| Line | FY ending 2025-12-31 | FY ending 2024-12-31 | FY ending 2023-12-31 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 9,570,094 [derived, p.6] | 10,094,926 [derived, p.6] | 9,988,384 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 1,330,210 [derived, p.6] | 1,512,703 [derived, p.6] | 1,766,953 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 696,349 [derived, p.6] | 800,159 [derived, p.6] | 1,072,762 [derived, p.6] |
| other current assets (Statement of financial position) | 390,605 [derived, p.6] | 217,895 [derived, p.6] | 197,283 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 11,987,258 [extracted, p.6] | 12,625,683 [extracted, p.6] | 13,025,382 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 8,587,395 [derived, p.6] | 9,291,075 [derived, p.6] | 8,486,214 [derived, p.6] |
| other long-term assets (Statement of financial position) | 6,304,973 [derived, p.6] | 3,127,970 [derived, p.6] | 2,863,748 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 26,879,626 [extracted, p.6] | 25,044,728 [extracted, p.6] | 24,375,344 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 2,703,363 [derived, p.6] | 2,443,474 [derived, p.6] | 2,130,848 [derived, p.6] |
| deferred revenue (Statement of financial position) | 142,000 [derived, p.6] | 71,357 [derived, p.6] | absent (not printed, or not read) |
| current debt and leases (Statement of financial position) | 130,047 [derived, p.6] | 145,912 [derived, p.6] | 89,916 [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) | 2,975,410 [extracted, p.6] | 2,660,743 [extracted, p.6] | 2,220,764 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | 437,976 [derived, p.6] | 496,039 [derived, p.6] | 536,985 [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) | 3,413,386 [extracted, p.6] | 3,156,782 [extracted, p.6] | 2,757,749 [extracted, p.6] |
| net assets without donor restrictions (Statement of financial position) | 20,299,000 [derived, p.6] | 19,067,033 [derived, p.6] | 19,119,419 [derived, p.6] |
| net assets with donor restrictions (Statement of financial position) | 3,167,240 [derived, p.6] | 2,820,913 [derived, p.6] | 2,498,176 [derived, p.6] |
| TOTAL NET ASSETS (Statement of financial position) | 23,466,240 [extracted, p.6] | 21,887,946 [extracted, p.6] | 21,617,595 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | 10,766,120 [derived, p.7] | 9,391,908 [derived, p.7] | 9,021,321 [derived, p.7] |
| pharmacy and 340B revenue (Statement of activities) | 11,348,156 [derived, p.7] | 10,631,842 [derived, p.7] | 10,395,936 [derived, p.7] |
| federal grants (Statement of activities) | 3,393,438 [derived, p.7] | 3,607,603 [derived, p.7] | 3,194,819 [derived, p.7] |
| other grants and contracts (Statement of activities) | 749,205 [derived, p.7] | 900,109 [derived, p.7] | 631,224 [derived, p.7] |
| contributions (Statement of activities) | 2,228,635 [derived, p.7] | 2,786,680 [derived, p.7] | 1,599,966 [derived, p.7] |
| other revenue (Statement of activities) | 1,956,693 [derived, p.7] | 1,075,819 [derived, p.7] | 1,035,020 [derived, p.7] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 30,442,247 [extracted, p.7] | 28,393,961 [extracted, p.7] | 25,927,651 [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) | 31,207,830 [extracted, p.7] | 28,914,864 [extracted, p.7] | 25,796,701 [extracted, p.7] |
| OPERATING RESULT (Statement of activities) | -765,583 [extracted, p.7] | -520,903 [extracted, p.7] | 130,950 [extracted, p.7] |
| non-operating and other changes (Statement of activities) | 2,343,877 [derived, p.7] | 791,254 [derived, p.7] | 505,712 [derived, p.7] |
| CHANGE IN NET ASSETS (Statement of activities) | 1,578,294 [extracted, p.7] | 270,351 [extracted, p.7] | 636,662 [extracted, p.7] |
| net assets, beginning (Statement of activities) | 21,887,946 [extracted, p.7] | 21,617,595 [extracted, p.7] | 20,980,933 [extracted, p.7] |
| net assets, end (Statement of activities) | 23,466,240 [extracted, p.7] | 21,887,946 [extracted, p.7] | 21,617,595 [extracted, p.7] |

| 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 | 4.03x [plausible] | 4.75x [plausible] | 5.87x [plausible] |
| Operating margin | -2.5% [plausible] | -1.8% [plausible] | 0.5% [plausible] |
| Total margin | 5.2% [plausible] | 1.0% [plausible] | 2.5% [plausible] |
| Patient revenue share | 35.4% [plausible] | 33.1% [plausible] | 34.8% [plausible] |
| Grant dependency | 13.6% [plausible] | 15.9% [plausible] | 14.8% [plausible] |
| Salaries share | absent [not computed] | absent [not computed] | absent [not computed] |
| Days in patient receivables | 45 days [plausible] | 59 days [plausible] | 71 days [plausible] |
| Debt to net assets | 0.02x [plausible] | 0.03x [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 (Rocking Horse Children's Health Center DBA Rocking Horse Center; 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, "Rocking Horse Center", https://astrelis.co/providers/health_center/361947, 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.