Astrelis
health center · CA

APLA HEALTH & WELLNESS

CCN 751061Latest FY 2025
Cost-report basis
HCRIS · as filed
Not audited by Astrelis

Total patients (UDS): 12,974 in FY2024. Service sites: 14 in FY2024. Uninsured patient share: 12.2% in FY2024. Figures as filed; not audited by Astrelis.

The organization behind this center

HRSA UDS 2024 · awardee level · whole organization · match Verified

This site belongs to Apla Health & Wellness (grant H80CS26614). UDS reports at the organization level: the figures below describe the whole organization and are repeated on each of its site pages, never summed per site. The service-site count renders once, in the headline tiles above, from its single sourced field.

Patients
12,969
unduplicated, organization-wide · UDS Table 4
Medical visits
Not reported
organization-wide medical clinic visits · HRSA UDS 2024 (the total-visit figure in the headline tiles covers all service types)
Medical staffing
Masked
staffing is masked under H80 confidentiality rules: reported for roughly 40% of centers
Payer mix (share of patients)
Medicaid 47.1% · Medicare 8.5% · Uninsured 12.2% · Private 32.1% · Other public 0.0%

Audited financial statements

Federal Audit Clearinghouse · as filed · whole organization · $ as printed · shared CCN · direct award

2 filing organizations claim this certification number; each 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.

APLA Health & Wellness

Filing organization
APLA Health & Wellness, LA · the nonprofit entity · nonprofit statements
Match to this profile
shared CCN: more than one filed organization claims this certification number; method: address and ZIP (FACLAND tier 3); 2 organizations claim this CCN; EIN check: agrees
Health center award
a direct health center award (section 330) on file for this organization
On file
4 years of filings, 3 that tie in full; latest audit year 2025 (ties in full).

Each report's status, as the template carries it. A report prints its lines whatever its status.

ReportTie statusReconciliationAward on this reportColumn year, balance sheetColumn year, income statementNet assets basisGovernmental unitUnits
FY ending 2025-06-30 · audit year 2025ties in fullarithmetically reconcileddirect award on this reportcolumn year confirmed from the printed headercolumn year confirmed from the printed headertotal net assets read from the printed totalnot applicable (nonprofit statements)dollars
FY ending 2024-06-30 · audit year 2024ties in fullarithmetically reconcileddirect award on this reportno column header printedno column header printedtotal net assets read from the printed totalnot applicable (nonprofit statements)dollars
FY ending 2023-06-30 · audit year 2023ties in fullarithmetically reconcileddirect award on this reportcolumn header printed without a yearcolumn header printed without a yeartotal net assets read from the printed totalnot applicable (nonprofit statements)dollars

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.

LineFY ending 2025-06-30FY ending 2024-06-30FY ending 2023-06-30
Statement of financial position
cash and investments (current)18,188,788derived · p.6 · 2 lines15,231,991derived · p.6 · 2 lines19,242,339derived · p.6 · 2 lines
patient receivables, net9,960,315derived · p.6 · 3 lines10,040,893derived · p.6 · 3 lines8,834,171derived · p.6 · 2 lines
grants and other receivables9,970,557derived · p.6 · 2 lines10,320,256derived · p.6 · 2 lines9,586,607derived · p.6 · 2 lines
other current assets1,325,663derived · p.6 · 2 lines1,088,257derived · p.6 · 2 lines3,871,202derived · p.6 · 5 lines
TOTAL CURRENT ASSETS39,445,323extracted · p.636,681,397extracted · p.6absent · not printed, or not read
property and equipment, net18,507,023derived · p.6 · 5 lines17,572,449derived · p.6 · 5 lines12,812,450derived · p.6 · 1 line
other long-term assets24,704,401derived · p.6 · 6 lines20,654,383derived · p.6 · 6 lines14,277,530derived · p.6 · 1 line
TOTAL ASSETS82,656,747extracted · p.674,908,229extracted · p.668,624,299extracted · p.6
payables and accrued expenses6,304,105derived · p.7 · 2 lines7,290,349derived · p.7 · 2 lines5,823,479derived · p.6 · 2 lines
deferred revenue201,747derived · p.7 · 1 line195,000derived · p.7 · 1 line571,385derived · p.6 · 1 line
current debt and leases3,338,830derived · p.7 · 3 lines2,601,572derived · p.7 · 2 linesabsent · not printed, or not read
other current liabilities792,128derived · p.7 · 1 line371,562derived · p.7 · 1 lineabsent · not printed, or not read
TOTAL CURRENT LIABILITIES10,636,810extracted · p.710,458,483extracted · p.7absent · not printed, or not read
long-term debt and leases14,748,665derived · p.7 · 3 lines14,884,416derived · p.7 · 2 lines14,701,530derived · p.6 · 2 lines
other long-term liabilitiesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
TOTAL LIABILITIES25,385,475extracted · p.725,342,899extracted · p.721,096,394extracted · p.6
net assets without donor restrictions53,674,817derived · p.7 · 2 lines45,904,057derived · p.7 · 2 lines42,732,943derived · p.6 · 2 lines
net assets with donor restrictions3,596,455derived · p.7 · 1 line3,661,273derived · p.7 · 1 line4,794,962derived · p.6 · 1 line
TOTAL NET ASSETS57,271,272extracted · p.749,565,330extracted · p.747,527,905extracted · p.6
Statement of activities
patient service revenue, net77,269,900derived · p.8 · 2 lines68,887,174derived · p.8 · 2 lines61,318,604derived · p.7 · 2 lines
pharmacy and 340B revenueabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
federal grantsabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
other grants and contracts30,320,076derived · p.8 · 1 line30,463,825derived · p.8 · 1 line31,294,317derived · p.7 · 1 line
contributions5,547,907derived · p.8 · 2 lines2,887,962derived · p.8 · 2 lines7,181,710derived · p.7 · 3 lines
other revenue3,851,767derived · p.8 · 3 lines3,008,262derived · p.8 · 3 lines1,014,703derived · p.7 · 3 lines
TOTAL REVENUE AND SUPPORT116,989,650extracted · p.8105,247,223extracted · p.8100,809,334extracted · p.7
salaries and benefitsabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
supplies and pharmaceuticalsabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
purchased and professional servicesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
occupancyabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
depreciation and amortizationabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
interestabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
other expensesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
TOTAL EXPENSES109,943,993extracted · p.8103,885,927extracted · p.898,589,931extracted · p.7
OPERATING RESULT7,045,657extracted · p.81,361,296extracted · p.8absent · not printed, or not read
non-operating and other changes660,285derived · 5 lines676,129derived · 7 linesabsent · not printed, or not read
CHANGE IN NET ASSETS7,705,942extracted · p.92,037,425extracted · p.92,219,403extracted · p.7
net assets, beginning49,565,330extracted · p.947,527,905extracted · p.945,308,502extracted · p.7
net assets, end57,271,272extracted · p.949,565,330extracted · p.947,527,905extracted · p.7

The template's ratios for each report with their plausibility status, beside the cohort medians for nonprofit statements in audit year 2025 (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.

RatioFY ending 2025-06-30FY ending 2024-06-30FY ending 2023-06-30Median, all reportsMedian, reports that tie in fullMedian, plausible ratios of direct-award organizations
Days cash on handabsent · input absent: depreciation and amortizationabsent · input absent: depreciation and amortizationabsent · input absent: depreciation and amortization89 daysn = 39988 daysn = 35788 daysn = 384
Current ratio3.71xplausible3.51xplausibleabsent · input absent: total current assets; total current liabilities3.20xn = 1,1403.16xn = 1,0293.20xn = 1,077
Operating margin6.0%plausible1.3%plausibleabsent · input absent: operating result1.4%n = 7491.6%n = 6891.3%n = 711
Total margin6.6%plausible1.9%plausible2.2%plausible3.6%n = 1,2253.5%n = 1,1093.4%n = 1,144
Patient revenue share66.0%plausible65.5%plausible60.8%plausible56.6%n = 1,15056.5%n = 1,03356.8%n = 1,085
Grant dependencyabsent · input absent: federal grantsabsent · input absent: federal grantsabsent · input absent: federal grants26.6%n = 42826.3%n = 38026.3%n = 411
Salaries shareabsent · input absent: salaries and benefitsabsent · input absent: salaries and benefitsabsent · input absent: salaries and benefits62.6%n = 45462.6%n = 40462.9%n = 438
Days in patient receivables47 daysplausible53 daysplausible53 daysplausible43 daysn = 1,10343 daysn = 99543 daysn = 1,048
Debt to net assets0.32xplausible0.35xplausibleabsent · input absent: current debt and leases0.24xn = 1,0080.24xn = 9260.25xn = 957
Health center award shareabsent · the award amount is not a statement-page figureabsent · the award amount is not a statement-page figureabsent · the award amount is not a statement-page figureno eligible valuesno eligible valuesno eligible values

The audits as filed: FY ending 2025-06-30 (2025-06-GSAFAC-0000384104) · FY ending 2024-06-30 (2024-06-GSAFAC-0000369340) · FY ending 2023-06-30 (2023-06-GSAFAC-0000013049).

APLA HEALTH & WELLNESS AND THE GLOBAL FOR

Filing organization
APLA HEALTH & WELLNESS AND THE GLOBAL FOR, CA · the nonprofit entity · nonprofit statements
Match to this profile
shared CCN: more than one filed organization claims this certification number; method: address and ZIP (FACLAND tier 3); 2 organizations claim this CCN; EIN check: differs
Health center award
a direct health center award (section 330) on file for this organization
On file
3 years of filings, 3 that tie in full; latest audit year 2021 (ties in full).

Each report's status, as the template carries it. A report prints its lines whatever its status.

ReportTie statusReconciliationAward on this reportColumn year, balance sheetColumn year, income statementNet assets basisGovernmental unitUnits
FY ending 2021-06-30 · audit year 2021ties in fullarithmetically reconcileddirect award on this reportcolumn header printed without a yearcolumn header printed without a yeartotal net assets read from the printed totalnot applicable (nonprofit statements)dollars
FY ending 2020-06-30 · audit year 2020ties in fullarithmetically reconcileddirect award on this reportcolumn header printed without a yearcolumn header printed without a yeartotal net assets read from the printed totalnot applicable (nonprofit statements)dollars
FY ending 2019-06-30 · audit year 2019ties in fullarithmetically reconcileddirect award on this reportcolumn header printed without a yearcolumn header printed without a yeartotal net assets read from the printed totalnot applicable (nonprofit statements)dollars

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.

LineFY ending 2021-06-30FY ending 2020-06-30FY ending 2019-06-30
Statement of financial position
cash and investments (current)14,763,800derived · p.5 · 1 line11,479,961derived · p.5 · 2 lines11,464,608derived · p.5 · 2 lines
patient receivables, net5,291,560derived · p.5 · 2 lines6,351,029derived · p.5 · 2 lines4,179,034derived · p.5 · 2 lines
grants and other receivables4,930,097derived · p.5 · 3 lines3,665,251derived · p.5 · 2 lines3,306,119derived · p.5 · 2 lines
other current assets5,181,884derived · p.5 · 5 lines11,460,812derived · p.5 · 5 lines3,265,266derived · p.5 · 5 lines
TOTAL CURRENT ASSETSabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
property and equipment, net11,833,915derived · p.5 · 1 line3,559,328derived · p.5 · 1 line3,433,540derived · p.5 · 1 line
other long-term assetsabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
TOTAL ASSETS42,001,256extracted · p.536,516,381extracted · p.525,648,567extracted · p.5
payables and accrued expenses5,393,286derived · p.5 · 2 lines5,089,322derived · p.5 · 2 lines3,811,078derived · p.5 · 2 lines
deferred revenue676,167derived · p.5 · 1 line1,327,578derived · p.5 · 1 line969,978derived · p.5 · 1 line
current debt and leasesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
other current liabilitiesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
TOTAL CURRENT LIABILITIESabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
long-term debt and leases379,490derived · p.5 · 1 line4,859,490derived · p.5 · 1 line409,490derived · p.5 · 1 line
other long-term liabilitiesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
TOTAL LIABILITIES6,448,943extracted · p.511,276,390extracted · p.55,190,546extracted · p.5
net assets without donor restrictions30,150,519derived · p.5 · 2 lines20,224,196derived · p.5 · 2 lines15,736,360derived · p.5 · 2 lines
net assets with donor restrictions5,401,794derived · p.5 · 1 line5,015,795derived · p.5 · 1 line4,721,661derived · p.5 · 1 line
TOTAL NET ASSETS35,552,313extracted · p.525,239,991extracted · p.520,458,021extracted · p.5
Statement of activities
patient service revenue, net43,294,285derived · p.6 · 2 lines39,496,641derived · p.6 · 2 lines29,944,040derived · p.6 · 2 lines
pharmacy and 340B revenueabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
federal grantsabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
other grants and contracts18,607,761derived · p.6 · 1 line14,291,978derived · p.6 · 1 line14,029,514derived · p.6 · 1 line
contributions5,216,106derived · p.6 · 3 lines6,396,520derived · p.6 · 3 lines7,323,807derived · p.6 · 3 lines
other revenue4,283,285derived · p.6 · 4 lines317,871derived · p.6 · 3 lines414,917derived · p.6 · 3 lines
TOTAL REVENUE AND SUPPORT71,401,437extracted · p.660,503,010extracted · p.651,712,278extracted · p.6
salaries and benefitsabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
supplies and pharmaceuticalsabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
purchased and professional servicesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
occupancyabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
depreciation and amortizationabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
interestabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
other expensesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
TOTAL EXPENSES61,089,115extracted · p.655,721,040extracted · p.645,132,040extracted · p.6
OPERATING RESULTabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
non-operating and other changesabsent · not printed, or not readabsent · not printed, or not readabsent · not printed, or not read
CHANGE IN NET ASSETS10,312,322extracted · p.64,781,970extracted · p.66,580,238extracted · p.6
net assets, beginning25,239,991extracted · p.620,458,021extracted · p.613,877,783extracted · p.6
net assets, end35,552,313extracted · p.625,239,991extracted · p.620,458,021extracted · p.6

The template's ratios for each report with their plausibility status, beside the cohort medians for nonprofit statements in audit year 2021 (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.

RatioFY ending 2021-06-30FY ending 2020-06-30FY ending 2019-06-30Median, all reportsMedian, reports that tie in fullMedian, plausible ratios of direct-award organizations
Days cash on handabsent · input absent: depreciation and amortizationabsent · input absent: depreciation and amortizationabsent · input absent: depreciation and amortization109 daysn = 423106 daysn = 364107 daysn = 408
Current ratioabsent · input absent: total current assets; total current liabilitiesabsent · input absent: total current assets; total current liabilitiesabsent · input absent: total current assets; total current liabilities3.76xn = 1,1693.76xn = 1,0183.81xn = 1,113
Operating marginabsent · input absent: operating resultabsent · input absent: operating resultabsent · input absent: operating result9.0%n = 7489.1%n = 6609.1%n = 716
Total margin14.4%plausible7.9%plausible12.7%plausible12.7%n = 1,31412.6%n = 1,16012.7%n = 1,232
Patient revenue share60.6%plausible65.3%plausible57.9%plausible48.0%n = 1,23147.6%n = 1,07648.3%n = 1,167
Grant dependencyabsent · input absent: federal grantsabsent · input absent: federal grantsabsent · input absent: federal grants41.3%n = 60041.4%n = 52740.9%n = 569
Salaries shareabsent · input absent: salaries and benefitsabsent · input absent: salaries and benefitsabsent · input absent: salaries and benefits66.4%n = 47666.7%n = 41366.7%n = 461
Days in patient receivables45 daysplausible59 daysplausible51 daysplausible46 daysn = 1,18146 daysn = 1,04246 daysn = 1,120
Debt to net assetsabsent · input absent: current debt and leasesabsent · input absent: current debt and leasesabsent · input absent: current debt and leases0.24xn = 8390.24xn = 7510.23xn = 805
Health center award shareabsent · the award amount is not a statement-page figureabsent · the award amount is not a statement-page figureabsent · the award amount is not a statement-page figureno eligible valuesno eligible valuesno eligible values

The audits as filed: FY ending 2021-06-30 (2021-06-CENSUS-0000126234) · FY ending 2020-06-30 (2020-06-CENSUS-0000126234) · FY ending 2019-06-30 (2019-06-CENSUS-0000126234).

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.

Total patients (UDS)
12,974
Reported value2024
Source: HRSA UDS
Operating margin · FY25
+1.5%
Astrelis calculation · as-filed inputs
▲ 1.7 pts vs FY24
not ranked: no valid same-year pool for this metric (needs n ≥ 25 and ≥ 50% of the cohort's filers at FY25)
Service sites
14
Reported value2024
Source: HRSA UDS
Uninsured patient share
12.2%
Reported value2024
Source: HRSA UDS

Appendix: the Medicare cost-report view

$ thousands · HCRIS cost-report basis · as filed, QA-gated

Read 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; the organization-level picture is the UDS section above.

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.

Operating margin
+1.5% (FY25)
Operating income ÷ total operating revenue · Medicare cost-report scope, not the organization's full financials
Astrelis calculation · HCRIS WS G-3
Total margin
+1.5% (FY25)
Net income ÷ total revenue incl. nonoperating · Medicare cost-report scope, not the organization's full financials
Astrelis calculation · HCRIS WS G-3
Days cash on hand
Not reported in source
Cash & investments ÷ daily operating expense
Astrelis calculation · HCRIS WS G / G-3
Current ratio
Not reported in source
Total current assets ÷ current liabilities
Astrelis calculation · HCRIS WS G
Equity financing ratio
Not reported in source
Total net assets ÷ total assets
Astrelis calculation · HCRIS WS G
Days in net patient A/R
Not reported in source
Net patient receivables ÷ (net patient revenue ÷ 365), same fiscal year
Astrelis calculation · HCRIS WS G / G-3
$ in thousands
Line itemFY23FY24FY25
Patient revenue58,76763,12767,827
Total operating revenue58,76763,12767,827
Total operating expenses56,18463,25066,832
Operating income2,582(122)995
Operating margin %+4.4%-0.2%+1.5%
Net income2,582(122)995
Net income %+4.4%-0.2%+1.5%
— = Not reported in source for that year.
HCRIS CMS-224 cost report · $ thousands · FY19–FY25 · Medicare cost-report scope, not the organization’s full financials · FY20–21 may include COVID-era relief funding
Balance sheet: Not reported in source — the public cost report does not carry substantive balance-sheet detail (assets, liabilities, and net assets that reconcile) for this health center. The income statement and ratio exhibit above are the reliable financial view here. We lead with those rather than render a hollow table.

How it operates

quality & operational context · CMS public reporting

The 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.

Total patients (UDS)
12,974
Reported value2024
HRSA UDS
Uninsured patient share
12.2%
Reported value2024
HRSA UDS
Medicaid patient share
47.1%
Reported value2024
HRSA UDS
Service sites
14
Reported value2024
HRSA UDS
Revenue per patient
$1,708
Reported value2024
HRSA UDS
Cost per visit ($, Medicare scope)
251.30
Reported value2025
HCRIS CMS-224
Total visits (Medicare scope)
35,870
Reported value2025
HCRIS CMS-224

Trajectory

Cost-report basis · 7 reporting years
Operating margin
+9.3%+15.6%+10.5%+14.3%+4.4%-0.2%+1.5%FY19FY20FY21FY22FY23FY24FY25
Days cash on hand
Not available

State context

California
County-level statistics: linkage not established — this record's county mapping is not verified in the resolved spine, and we never place a facility in a county by guesswork. State-level context appears here once a state aggregate layer lands.
UDS organization profileAstrelis calculation

12,974 patients across 14 sites (HRSA UDS organization data).

The Board Briefing

What changed, what matters, and what your board should ask — every figure sourced to the public record.

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Performance Benchmark Report

Health-center benchmarking runs on UDS organization measures (patients, visits, payer mix, clinical quality) — never a Medicare-scope margin rank. Coverage is disclosed above.

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Report coverage: Limited Facility Benchmark. 10 of 13 facility measures available from public sources. UDS organization match: Verified. The report covers the available measures against their peer benchmarks; measures the public record does not carry become findings. Coverage is disclosed here before you reserve, and thin data is never a decline reason. The refund guarantee stands: if we cannot deliver the published scope, you pay nothing.

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Cite this page

release 2321a4fc37a7 · 2026-10-22

Astrelis Atlas, "Apla Health & Wellness", https://astrelis.co/providers/health_center/751061, 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/751061.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.

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