# Spectrum Health Services Inc

Health Center, PA
Page: https://astrelis.co/providers/health_center/391852  
This twin: https://astrelis.co/providers/health_center/391852.md  
CMS Certification Number (CCN): 391852  
Release: 2321a4fc37a7 (2026-10-22)

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

- **Operating margin (FY2025):** -11.0%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $24.9M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** +7.2%. 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

### SPECTRUM HEALTH SERVICES, INC., PA

Match to this profile: matched by name (method: exact name and state, narrowed by address (FACLAND tier 1+3)).

- FY ending 2025-06-30 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-06-GSAFAC-0000413314
- FY ending 2024-06-30 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-06-GSAFAC-0000357975
- FY ending 2023-06-30 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-06-GSAFAC-0000033781

| Line | FY ending 2025-06-30 | FY ending 2024-06-30 | FY ending 2023-06-30 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 12,061,435 [derived, p.6] | 10,076,440 [derived, p.6] | 12,885,807 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 3,540,707 [derived, p.6] | 6,585,576 [derived, p.6] | 1,757,889 [derived, p.6] |
| grants and other receivables (Statement of financial position) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| other current assets (Statement of financial position) | 335,402 [derived, p.6] | 640,204 [derived, p.6] | 655,594 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 15,937,544 [extracted, p.6] | 17,302,220 [extracted, p.6] | 15,299,290 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 18,564,497 [derived, p.6] | 19,313,767 [derived, p.6] | 19,861,677 [derived, p.6] |
| other long-term assets (Statement of financial position) | 1,902,510 [derived, p.6] | 1,224,049 [derived, p.6] | 1,385,703 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 36,404,551 [extracted, p.6] | 37,840,036 [extracted, p.6] | 36,546,670 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 2,174,912 [derived, p.6] | 2,129,409 [derived, p.6] | 1,700,762 [derived, p.6] |
| deferred revenue (Statement of financial position) | 9,583 [derived, p.6] | absent (not printed, or not read) | 77,917 [derived, p.6] |
| current debt and leases (Statement of financial position) | 582,214 [derived, p.6] | 602,023 [derived, p.6] | 563,691 [derived, p.6] |
| other current liabilities (Statement of financial position) | 70,415 [derived, p.6] | 70,415 [derived, p.6] | 80,415 [derived, p.6] |
| TOTAL CURRENT LIABILITIES (Statement of financial position) | 2,837,124 [extracted, p.6] | 2,801,847 [extracted, p.6] | 2,422,785 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | 11,966,935 [derived, p.6] | 12,504,279 [derived, p.6] | 13,036,356 [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) | 14,804,059 [extracted, p.6] | 15,306,126 [extracted, p.6] | 15,459,141 [extracted, p.6] |
| net assets without donor restrictions (Statement of financial position) | 21,600,492 [derived, p.6] | 22,533,910 [derived, p.6] | 21,087,529 [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) | 21,600,492 [extracted, p.6] | 22,533,910 [extracted, p.6] | 21,087,529 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | 15,252,542 [derived, p.7] | 16,795,459 [derived, p.7] | 12,860,029 [derived, p.7] |
| pharmacy and 340B revenue (Statement of activities) | 7,654,831 [derived, p.7] | 6,506,770 [derived, p.7] | 6,042,937 [derived, p.7] |
| federal grants (Statement of activities) | 3,590,665 [derived, p.7] | 3,554,784 [derived, p.7] | 5,696,338 [derived, p.7] |
| other grants and contracts (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| contributions (Statement of activities) | absent (not printed, or not read) | 250,417 [derived, p.7] | 105,000 [derived, p.7] |
| other revenue (Statement of activities) | 1,076,168 [derived, p.7] | 857,564 [derived, p.7] | 741,743 [derived, p.7] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 27,574,206 [extracted, p.7] | 27,964,994 [extracted, p.7] | 25,446,047 [extracted, p.7] |
| salaries and benefits (Statement of activities) | 13,572,446 [derived, p.7] | 13,495,814 [derived, p.7] | 11,651,722 [derived, p.7] |
| supplies and pharmaceuticals (Statement of activities) | 5,743,064 [derived, p.7] | 4,465,262 [derived, p.7] | 4,141,727 [derived, p.7] |
| purchased and professional services (Statement of activities) | 4,577,625 [derived, p.7] | 4,400,329 [derived, p.7] | 3,455,523 [derived, p.7] |
| occupancy (Statement of activities) | 2,351,403 [derived, p.7] | 2,312,550 [derived, p.7] | 1,709,556 [derived, p.7] |
| depreciation and amortization (Statement of activities) | 832,309 [derived, p.7] | 834,790 [derived, p.7] | 685,084 [derived, p.7] |
| interest (Statement of activities) | 786,478 [derived, p.7] | 917,184 [derived, p.7] | 656,509 [derived, p.7] |
| other expenses (Statement of activities) | 693,426 [derived, p.7] | 529,216 [derived, p.7] | 448,938 [derived, p.7] |
| TOTAL EXPENSES (Statement of activities) | 28,556,751 [extracted, p.7] | 26,955,145 [extracted, p.7] | 22,749,059 [extracted, p.7] |
| OPERATING RESULT (Statement of activities) | -982,545 [extracted, p.7] | 1,009,849 [extracted, p.7] | 2,696,988 [extracted, p.7] |
| non-operating and other changes (Statement of activities) | 49,127 [derived, p.7] | 436,532 [derived, p.7] | 708,738 [derived, p.7] |
| CHANGE IN NET ASSETS (Statement of activities) | -933,418 [extracted, p.7] | 1,446,381 [extracted, p.7] | 3,405,726 [extracted, p.7] |
| net assets, beginning (Statement of activities) | 22,533,910 [extracted, p.7] | 21,087,529 [extracted, p.7] | 17,681,803 [extracted, p.7] |
| net assets, end (Statement of activities) | 21,600,492 [extracted, p.7] | 22,533,910 [extracted, p.7] | 21,087,529 [extracted, p.7] |

| Ratio | FY ending 2025-06-30 | FY ending 2024-06-30 | FY ending 2023-06-30 |
|---|---:|---:|---:|
| Days cash on hand | 159 days [plausible] | 141 days [plausible] | 213 days [plausible] |
| Current ratio | 5.62x [plausible] | 6.18x [plausible] | 6.31x [plausible] |
| Operating margin | -3.6% [plausible] | 3.6% [plausible] | 10.6% [plausible] |
| Total margin | -3.4% [plausible] | 5.2% [plausible] | 13.4% [plausible] |
| Patient revenue share | 55.3% [plausible] | 60.1% [plausible] | 50.5% [plausible] |
| Grant dependency | absent [not computed] | absent [not computed] | absent [not computed] |
| Salaries share | 47.5% [plausible] | 50.1% [plausible] | 51.2% [plausible] |
| Days in patient receivables | 85 days [plausible] | 144 days [plausible] | 50 days [plausible] |
| Debt to net assets | 0.58x [plausible] | 0.58x [plausible] | 0.64x [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 (SPECTRUM HEALTH SERVICES, 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, "Spectrum Health Services Inc", https://astrelis.co/providers/health_center/391852, 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.