# Cossma Inc

Health Center, PR
Page: https://astrelis.co/providers/health_center/401828  
This twin: https://astrelis.co/providers/health_center/401828.md  
CMS Certification Number (CCN): 401828  
Release: 2321a4fc37a7 (2026-10-22)

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

- **Operating margin (FY2025):** +4.9%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $73.9M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** +17.2%. 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

### COSSMA, INC., PR

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

- FY ending 2025-08-31 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-08-GSAFAC-0000385758
- FY ending 2024-08-31 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-08-GSAFAC-0000368424
- FY ending 2023-08-31 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-08-GSAFAC-0000016024

| Line | FY ending 2025-08-31 | FY ending 2024-08-31 | FY ending 2023-08-31 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 106,246,922 [derived, p.6] | 101,053,703 [derived, p.6] | 80,110,622 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 14,319,800 [derived, p.6] | 14,005,210 [derived, p.6] | 11,280,042 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 1,358,194 [derived, p.6] | 389,844 [derived, p.6] | 566,036 [derived, p.6] |
| other current assets (Statement of financial position) | 2,446,889 [derived, p.6] | 3,294,249 [derived, p.6] | 2,466,615 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 124,371,805 [extracted, p.6] | 118,743,006 [extracted, p.6] | 94,423,315 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 52,567,934 [derived, p.6] | 46,140,915 [derived, p.6] | 35,997,083 [derived, p.6] |
| other long-term assets (Statement of financial position) | 22,138,664 [derived, p.6] | 3,165,906 [derived, p.6] | 25,049,310 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 199,078,403 [extracted, p.6] | 168,049,827 [extracted, p.6] | 155,469,708 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 6,393,126 [derived, p.6] | 7,142,450 [derived, p.6] | 8,523,354 [derived, p.6] |
| deferred revenue (Statement of financial position) | 539,560 [derived, p.6] | 496,673 [derived, p.6] | 245,045 [derived, p.6] |
| current debt and leases (Statement of financial position) | 91,613 [derived, p.6] | 87,811 [derived, p.6] | 84,164 [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) | 7,024,299 [extracted, p.6] | 7,726,934 [extracted, p.6] | 8,852,563 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| other long-term liabilities (Statement of financial position) | 2,240,031 [derived, p.6] | 2,331,641 [derived, p.6] | 2,419,447 [derived, p.6] |
| TOTAL LIABILITIES (Statement of financial position) | 28,912,238 [extracted, p.6] | 10,058,575 [extracted, p.6] | 11,272,010 [extracted, p.6] |
| net assets without donor restrictions (Statement of financial position) | 170,166,165 [derived, p.6] | 157,991,252 [derived, p.6] | 144,197,698 [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) | 170,166,165 [extracted, p.6] | 157,991,252 [extracted, p.6] | 144,197,698 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | 44,173,849 [derived, p.7] | 39,183,450 [derived, p.7] | 40,846,749 [derived, p.7] |
| pharmacy and 340B revenue (Statement of activities) | 24,579,584 [derived, p.7] | 20,071,073 [derived, p.7] | 20,257,179 [derived, p.7] |
| federal grants (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| 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) | absent (not printed, or not read) | absent (not printed, or not read) |
| other revenue (Statement of activities) | 21,222,096 [derived, p.7] | 21,394,022 [derived, p.7] | 30,348,096 [derived, p.7] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 89,975,529 [extracted, p.7] | 80,648,545 [extracted, p.7] | 91,452,024 [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) | 66,854,991 [derived, p.7] | 66,129,177 [derived, p.7] |
| TOTAL EXPENSES (Statement of activities) | 77,800,616 [extracted, p.7] | 66,854,991 [extracted, p.7] | 66,129,177 [extracted, p.7] |
| 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) | 12,174,913 [extracted, p.7] | 13,793,554 [extracted, p.7] | 25,322,847 [extracted, p.7] |
| net assets, beginning (Statement of activities) | 157,991,252 [extracted, p.7] | 144,197,698 [extracted, p.7] | 118,874,851 [extracted, p.7] |
| net assets, end (Statement of activities) | 170,166,165 [extracted, p.7] | 157,991,252 [extracted, p.7] | 144,197,698 [extracted, p.7] |

| Ratio | FY ending 2025-08-31 | FY ending 2024-08-31 | FY ending 2023-08-31 |
|---|---:|---:|---:|
| Days cash on hand | absent [not computed] | absent [not computed] | absent [not computed] |
| Current ratio | 17.71x [plausible] | 15.37x [plausible] | 10.67x [plausible] |
| Operating margin | absent [not computed] | absent [not computed] | absent [not computed] |
| Total margin | 13.5% [plausible] | 17.1% [plausible] | 27.7% [plausible] |
| Patient revenue share | 49.1% [plausible] | 48.6% [plausible] | 44.7% [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 | 118 days [plausible] | 131 days [plausible] | 101 days [plausible] |
| Debt to net assets | absent [not computed] | absent [not computed] | absent [not computed] |
| 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 (COSSMA, 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, "Cossma Inc", https://astrelis.co/providers/health_center/401828, 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.