# Lincoln County Primary Care Center Inc

Health Center, WV
Page: https://astrelis.co/providers/health_center/581009  
This twin: https://astrelis.co/providers/health_center/581009.md  
CMS Certification Number (CCN): 581009  
Release: 2321a4fc37a7 (2026-10-22)

## Headline figures (fiscal years on file: 2024 to 2025)

- **Total patients (UDS) (FY2024):** 20,924. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total visits (all service types) (FY2024):** 70,847. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Service sites (FY2024):** 28. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Uninsured patient share (FY2024):** 3.3%. Illustrative estimate. Definition: https://astrelis.co/methodology#health-center
- **Operating margin (FY2025):** -13.1%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2025):** $41.4M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2025):** -2.2%. 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

### LINCOLN COUNTY PRIMARY CARE CENTER, INC., WV

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

- FY ending 2025-06-30 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-06-GSAFAC-0000408309
- FY ending 2024-06-30 (audit year 2024): balance sheet foots only; audit as filed https://app.fac.gov/dissemination/summary/2024-06-GSAFAC-0000349461
- FY ending 2023-06-30 (audit year 2023): balance sheet foots only; audit as filed https://app.fac.gov/dissemination/summary/2023-06-GSAFAC-0000033807

| Line | FY ending 2025-06-30 | FY ending 2024-06-30 | FY ending 2023-06-30 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 12,755,553 [derived, p.6] | 14,901,954 [derived, p.6] | 18,716,760 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 1,974,102 [derived, p.6] | 2,851,052 [derived, p.6] | 2,275,453 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 3,000,691 [derived, p.6] | 2,589,342 [derived, p.6] | 3,349,955 [derived, p.6] |
| other current assets (Statement of financial position) | 1,766,340 [derived, p.6] | 1,359,410 [derived, p.6] | 1,216,585 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 19,496,686 [extracted, p.6] | 21,701,758 [extracted, p.6] | 25,558,753 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 16,031,217 [derived, p.6] | 16,441,989 [derived, p.6] | 14,136,970 [derived, p.6] |
| other long-term assets (Statement of financial position) | 2,602,248 [derived, p.6] | 2,348,991 [derived, p.6] | 2,658,095 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 38,130,151 [extracted, p.6] | 40,492,738 [extracted, p.6] | 42,353,818 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 3,613,558 [derived, p.6] | 3,655,858 [derived, p.6] | 3,601,260 [derived, p.6] |
| 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) | 185,106 [derived, p.6] | 2,058,950 [derived, p.6] | 217,830 [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) | 3,798,664 [extracted, p.6] | 5,714,808 [extracted, p.6] | 3,819,090 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | 2,417,617 [derived, p.6] | 229,309 [derived, p.6] | 2,280,686 [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) | 6,216,281 [extracted, p.6] | 5,944,117 [extracted, p.6] | 6,099,776 [extracted, p.6] |
| net assets without donor restrictions (Statement of financial position) | 31,838,083 [derived, p.6] | 32,842,431 [derived, p.6] | 34,551,698 [derived, p.6] |
| net assets with donor restrictions (Statement of financial position) | 75,787 [derived, p.6] | 1,706,190 [derived, p.6] | 1,702,344 [derived, p.6] |
| TOTAL NET ASSETS (Statement of financial position) | 31,913,870 [extracted, p.6] | 34,548,621 [extracted, p.6] | 36,254,042 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | 14,466,565 [derived, p.7] | 11,941,127 [derived, p.7] | 10,757,130 [derived, p.7] |
| pharmacy and 340B revenue (Statement of activities) | 27,107,733 [derived, p.7] | 19,977,728 [derived, p.7] | 16,474,988 [derived, p.7] |
| federal grants (Statement of activities) | 1,529,932 [derived, p.7] | 1,716,254 [derived, p.7] | 5,106,342 [derived, p.7] |
| other grants and contracts (Statement of activities) | 33,981 [derived, p.7] | 45,076 [derived, p.7] | 33,751 [derived, p.7] |
| contributions (Statement of activities) | 446,010 [derived, p.7] | 401,224 [derived, p.7] | 132,736 [derived, p.7] |
| other revenue (Statement of activities) | 2,362,044 [derived, p.7] | 2,513,219 [derived, p.7] | 2,462,999 [derived, p.7] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 45,946,265 [extracted, p.7] | 36,594,628 [extracted, p.7] | 34,967,946 [extracted, p.7] |
| salaries and benefits (Statement of activities) | 22,660,018 [derived, p.7] | 19,001,318 [derived, p.7] | 16,131,129 [derived, p.7] |
| supplies and pharmaceuticals (Statement of activities) | 17,747,006 [derived, p.7] | 13,356,770 [derived, p.7] | 10,665,424 [derived, p.7] |
| purchased and professional services (Statement of activities) | 1,627,147 [derived, p.7] | 1,270,710 [derived, p.7] | 1,025,115 [derived, p.7] |
| occupancy (Statement of activities) | 1,501,212 [derived, p.7] | 1,468,167 [derived, p.7] | 1,293,429 [derived, p.7] |
| depreciation and amortization (Statement of activities) | 1,166,902 [derived, p.7] | 1,039,208 [derived, p.7] | 947,855 [derived, p.7] |
| interest (Statement of activities) | 40,037 [derived, p.7] | 47,484 [derived, p.7] | 68,298 [derived, p.7] |
| other expenses (Statement of activities) | 2,208,291 [derived, p.7] | 2,120,238 [derived, p.7] | 2,003,069 [derived, p.7] |
| TOTAL EXPENSES (Statement of activities) | 46,950,613 [extracted, p.7] | 38,303,895 [extracted, p.7] | 32,134,319 [extracted, p.7] |
| OPERATING RESULT (Statement of activities) | -1,004,348 [extracted, p.7] | -1,709,267 [extracted, p.7] | 2,833,627 [extracted, p.7] |
| non-operating and other changes (Statement of activities) | -1,630,403 [derived, p.10] | 36,134,357 [derived] | 31,430,596 [derived] |
| CHANGE IN NET ASSETS (Statement of activities) | -2,634,751 [extracted, p.10] | -1,705,421 [extracted, p.10] | 4,162,210 [extracted, p.10] |
| net assets, beginning (Statement of activities) | 34,548,621 [extracted, p.10] | 36,254,042 [extracted, p.10] | 32,091,832 [extracted, p.10] |
| net assets, end (Statement of activities) | 31,913,870 [extracted, p.10] | 34,548,621 [extracted, p.10] | 36,254,042 [extracted, p.10] |

| Ratio | FY ending 2025-06-30 | FY ending 2024-06-30 | FY ending 2023-06-30 |
|---|---:|---:|---:|
| Days cash on hand | 102 days [plausible] | 146 days [plausible] | 219 days [plausible] |
| Current ratio | 5.13x [plausible] | 3.80x [plausible] | 6.69x [plausible] |
| Operating margin | -2.2% [plausible] | -4.7% [plausible] | 8.1% [plausible] |
| Total margin | -5.7% [plausible] | -4.7% [plausible] | 11.9% [plausible] |
| Patient revenue share | 31.5% [plausible] | 32.6% [plausible] | 30.8% [plausible] |
| Grant dependency | 3.4% [plausible] | 4.8% [plausible] | 14.7% [plausible] |
| Salaries share | 48.3% [plausible] | 49.6% [plausible] | 50.2% [plausible] |
| Days in patient receivables | 50 days [plausible] | 87 days [plausible] | 77 days [plausible] |
| Debt to net assets | 0.08x [plausible] | 0.07x [plausible] | 0.07x [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 (LINCOLN COUNTY PRIMARY CARE CENTER, 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, "Lincoln County Primary Care Center Inc", https://astrelis.co/providers/health_center/581009, 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.