KAGMAN COOMUNITY HEALTH CENTER, INC
Audited financial statements
Federal Audit Clearinghouse · as filed · whole organization · $ as printed · matched by name · direct awardKagman Community Health Center, Inc. files an audited financial statement with the Federal Audit Clearinghouse each year it expends federal awards. The figures below are the template's reading of those filings and were not audited by Astrelis. 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. This profile is matched to its filing organization by name, and says so: a probable match, not an identifier match.
Each report's status, as the template carries it. A report prints its lines whatever its status.
| Report | Tie status | Reconciliation | Award on this report | Column year, balance sheet | Column year, income statement | Net assets basis | Governmental unit | Units |
|---|---|---|---|---|---|---|---|---|
| FY ending 2023-04-30 · audit year 2023 | balance sheet foots only (first failing test T3) | not arithmetically reconciled | direct award on this report | column year confirmed from the printed header | column header printed without a year | total net assets read from the printed total | not applicable (nonprofit statements) | dollars |
| FY ending 2022-04-30 · audit year 2022 | ties in full | arithmetically reconciled | direct award on this report | no column header printed | column year confirmed from the printed header | total net assets read from the printed total | not applicable (nonprofit statements) | dollars |
| FY ending 2021-04-30 · audit year 2021 | no statement read (first failing test T1) | not arithmetically reconciled | direct award on this report | no template lines read | no template lines read | total net assets absent | not applicable (nonprofit statements) | not recorded |
Every template line of the 3 newest reports, in dollars as the statement prints them (units applied). Each cell says whether the figure was extracted from a statement line, derived from extracted lines with its formula on file, or is absent with the reason.
| Line | FY ending 2023-04-30 | FY ending 2022-04-30 | FY ending 2021-04-30 |
|---|---|---|---|
| Statement of financial position | |||
| cash and investments (current) | 1,924,450derived · p.6 · 1 line | 1,148,725derived · p.6 · 1 line | absent · pdf not on file |
| patient receivables, net | absent · not printed, or not read | 207,875derived · p.6 · 2 lines | absent · pdf not on file |
| grants and other receivables | absent · not printed, or not read | 306,286derived · p.6 · 2 lines | absent · pdf not on file |
| other current assets | 3,095derived · p.6 · 1 line | 4,545derived · p.6 · 1 line | absent · pdf not on file |
| TOTAL CURRENT ASSETS | 1,927,545extracted · p.6 | 1,667,431extracted · p.6 | absent · pdf not on file |
| property and equipment, net | 772,078derived · p.6 · 2 lines | 401,589derived · p.6 · 1 line | absent · pdf not on file |
| other long-term assets | 499,601derived · p.6 · 2 lines | 13,362derived · p.6 · 1 line | absent · pdf not on file |
| TOTAL ASSETS | 3,199,224extracted · p.6 | 2,082,382extracted · p.6 | absent · pdf not on file |
| payables and accrued expenses | 212,794derived · p.6 · 3 lines | 205,336derived · p.6 · 3 lines | absent · pdf not on file |
| deferred revenue | 75,581derived · p.6 · 1 line | absent · not printed, or not read | absent · pdf not on file |
| current debt and leases | 584,377derived · p.6 · 3 lines | absent · not printed, or not read | absent · pdf not on file |
| other current liabilities | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| TOTAL CURRENT LIABILITIES | 872,752extracted · p.6 | 205,336extracted · p.6 | absent · pdf not on file |
| long-term debt and leases | 373,841derived · p.6 · 1 line | absent · not printed, or not read | absent · pdf not on file |
| other long-term liabilities | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| TOTAL LIABILITIES | 1,246,593extracted · p.6 | absent · not printed, or not read | absent · pdf not on file |
| net assets without donor restrictions | (340,384)derived · p.6 · 1 line | (372,736)derived · p.6 · 1 line | absent · pdf not on file |
| net assets with donor restrictions | 2,293,015derived · p.6 · 1 line | 2,249,782derived · p.6 · 1 line | absent · pdf not on file |
| TOTAL NET ASSETS | 1,952,631extracted · p.6 | 1,877,046extracted · p.6 | absent · pdf not on file |
| Statement of activities | |||
| patient service revenue, net | 882,976derived · p.7 · 1 line | 1,183,357derived · p.7 · 1 line | absent · pdf not on file |
| pharmacy and 340B revenue | 117,867derived · p.7 · 1 line | 259,341derived · p.7 · 1 line | absent · pdf not on file |
| federal grants | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| other grants and contracts | 2,740,214derived · p.7 · 1 line | 2,491,376derived · p.7 · 1 line | absent · pdf not on file |
| contributions | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| other revenue | 9,800derived · p.7 · 1 line | 329,528derived · p.7 · 2 lines | absent · pdf not on file |
| TOTAL REVENUE AND SUPPORT | 3,750,857extracted · p.7 | 4,263,602extracted · p.7 | absent · pdf not on file |
| salaries and benefits | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| supplies and pharmaceuticals | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| purchased and professional services | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| occupancy | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| depreciation and amortization | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| interest | absent · not printed, or not read | absent · not printed, or not read | absent · pdf not on file |
| other expenses | 3,726,753derived · p.7 · 2 lines | 3,536,476derived · p.7 · 2 lines | absent · pdf not on file |
| TOTAL EXPENSES | 3,726,753extracted · p.7 | 3,536,476extracted · p.7 | absent · pdf not on file |
| OPERATING RESULT | 24,104extracted · p.7 | absent · not printed, or not read | absent · pdf not on file |
| non-operating and other changes | (7,948)derived · p.7 · 1 line | absent · not printed, or not read | absent · pdf not on file |
| CHANGE IN NET ASSETS | 16,156extracted · p.7 | 727,126extracted · p.7 | absent · pdf not on file |
| net assets, beginning | absent · the total's presence could not be verified | 1,149,920extracted · p.7 | absent · pdf not on file |
| net assets, end | 1,952,631extracted · p.7 | 1,877,046extracted · p.7 | absent · pdf not on file |
The template's ratios for each report with their plausibility status, beside the cohort medians for nonprofit statements in audit year 2023 (all reports; reports that tie in full; plausible ratios of direct-award organizations). A ratio out of its possible range is kept as computed and says so; a median of fewer than five values prints with its n.
| Ratio | FY ending 2023-04-30 | FY ending 2022-04-30 | FY ending 2021-04-30 | Median, all reports | Median, reports that tie in full | Median, plausible ratios of direct-award organizations |
|---|---|---|---|---|---|---|
| Days cash on hand | absent · input absent: depreciation and amortization | absent · input absent: depreciation and amortization | absent · input absent: cash and investments (current); total expenses; depreciation and amortization | 93 daysn = 435 | 93 daysn = 383 | 92 daysn = 420 |
| Current ratio | 2.21xplausible | 8.12xplausible | absent · input absent: total current assets; total current liabilities | 3.52xn = 1,248 | 3.50xn = 1,096 | 3.61xn = 1,174 |
| Operating margin | 0.6%plausible | absent · input absent: operating result | absent · input absent: operating result; total revenue and support | 3.2%n = 786 | 3.4%n = 701 | 3.4%n = 747 |
| Total margin | 0.4%plausible | 17.1%plausible | absent · input absent: change in net assets; total revenue and support | 5.5%n = 1,368 | 5.5%n = 1,205 | 5.5%n = 1,271 |
| Patient revenue share | 23.5%plausible | 27.8%plausible | absent · input absent: patient service revenue, net; total revenue and support | 51.4%n = 1,270 | 51.6%n = 1,108 | 51.7%n = 1,204 |
| Grant dependency | absent · input absent: federal grants | absent · input absent: federal grants | absent · input absent: federal grants; other grants and contracts; total revenue and support | 35.4%n = 478 | 35.4%n = 411 | 35.3%n = 460 |
| Salaries share | absent · input absent: salaries and benefits | absent · input absent: salaries and benefits | absent · input absent: salaries and benefits; total expenses | 64.1%n = 483 | 64.3%n = 426 | 64.3%n = 468 |
| Days in patient receivables | absent · input absent: patient receivables, net | 64 daysplausible | absent · input absent: patient receivables, net; patient service revenue, net | 45 daysn = 1,218 | 45 daysn = 1,068 | 45 daysn = 1,160 |
| Debt to net assets | 0.49xplausible | absent · input absent: current debt and leases; long-term debt and leases | absent · input absent: current debt and leases; long-term debt and leases; total net assets | 0.24xn = 1,088 | 0.24xn = 972 | 0.24xn = 1,032 |
| Health center award share | absent · the award amount is not a statement-page figure | absent · the award amount is not a statement-page figure | absent · the award amount is not a statement-page figure | no eligible values | no eligible values | no eligible values |
The audits as filed: FY ending 2023-04-30 (2023-04-GSAFAC-0000408192) · FY ending 2022-04-30 (2022-04-GSAFAC-0000041313) · FY ending 2021-04-30 (2021-04-CENSUS-0000248877).
Source: Federal Audit Clearinghouse (FAC), single audits as filed; FAC-11 template of the audited statements (fac-audits; FACRT-02 status columns and FACRT-03 name-and-state crosswalk applied); snapshot frozen 2026-10-21. Payload contract: the FQHC audited-statements contract.
Appendix: the Medicare cost-report view
$ thousands · HCRIS cost-report basis · as filed, QA-gatedRead this first: this is a partial, Medicare-centric view. Health centers are grant-funded: HRSA Section 330 grants, Medicaid, and sliding-fee revenue dominate their finance and are not on this cost report, which carries only an income statement. A thin or negative cost-report margin here is not whole-organization distress.
Ratios tell you how this health center is doing. Statements tell you what kind of organization it is, and where the money comes from. Every figure below traces to a public cost-report filing, shown as filed. A ratio computes only when every input is reported in the filing (otherwise its cell states which input is Not reported in source); a year whose balance sheet does not reconcile is labeled, and its derived ratios read Astrelis calculation unavailable. Not audited by Astrelis.
| Line item | FY23 | FY24 | FY25 |
|---|---|---|---|
| Patient revenue | 1,901 | 1,652 | 1,077 |
| Total operating revenue | 1,901 | 1,652 | 1,077 |
| Total operating expenses | 2,648 | 3,213 | 4,362 |
| Operating income | (747) | (1,561) | (3,284) |
| Operating margin % | -39.3% | -94.5% | -304.9% |
| Other non-operating, net | 0 | 2,263 | 2,261 |
| Net income | (747) | 702 | (1,023) |
| Net income % | -39.3% | +17.9% | -30.6% |
How it operates
quality & operational context · CMS public reportingThe metrics this health center type is judged on: care quality, patient experience, and scale. Each is labeled by provenance class and public source; descriptive context only, never a ranking or adequacy claim. Provenance labels: Reported value is copied from the named public source; Astrelis calculation is a formula applied to unchanged reported inputs, with the formula shown; Illustrative estimate is a benchmark gap, multiplier, or scenario — never a measurement.
Trajectory
State context
Organization not established: no corroborated HRSA organization record stands behind this site, so no organization figures (patients, visits, sites, cost, quality) are shown. The facility's own Medicare cost-report figures render as filed.
What changed, what matters, and what your board should ask — every figure sourced to the public record.
Reserve The Board Briefing →The Board Briefing
Your facility and its world, board-ready. Measures the public record does not carry become findings, never a decline reason.
Portfolio Performance Review
A roster-priced triage of the per-facility benchmarks: every facility on your roster, benchmarked and sorted. Requires only a CCN roster.
Cite this page
release 2321a4fc37a7 · 2026-10-22Astrelis Atlas, "Kagman Coomunity Health Center, Inc", https://astrelis.co/providers/health_center/661801, release 2321a4fc37a7 (2026-10-22). Figures as filed in the named public sources; not audited by Astrelis.
Machine-readable twin of this page: astrelis.co/providers/health_center/661801.md (Markdown, the same figures with their fiscal years, pools and definitions). Last modified: release 2321a4fc37a7, 2026-10-22. 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.