# Korean Community Services, Inc.

Health Center, CA
Page: https://astrelis.co/providers/health_center/A01067  
This twin: https://astrelis.co/providers/health_center/A01067.md  
CMS Certification Number (CCN): A01067  
Release: 2321a4fc37a7 (2026-10-22)

## Headline figures (fiscal years on file: 2022 to 2023)

Filings that are not a full fiscal year: FY2022 covers 306 days. These years sit in no comparison pool.

- **Total patients (UDS) (FY2024):** 7,013. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Operating margin (FY2023):** -25.8%. Astrelis calculation. Definition: https://astrelis.co/methodology#health-center
- **Service sites (FY2024):** 7. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Uninsured patient share (FY2024):** 3.2%. Illustrative estimate. Definition: https://astrelis.co/methodology#health-center
- **Total operating revenue (FY2023):** $1.8M. Reported value. Definition: https://astrelis.co/methodology#health-center
- **Total margin (including nonoperating) (FY2023):** +18.7%. 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

### KCS, INC., CA

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

- FY ending 2025-12-31 (audit year 2025): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2025-12-GSAFAC-0000431690
- FY ending 2024-12-31 (audit year 2024): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2024-12-GSAFAC-0000384325
- FY ending 2023-12-31 (audit year 2023): ties in full; audit as filed https://app.fac.gov/dissemination/summary/2023-12-GSAFAC-0000059461

| Line | FY ending 2025-12-31 | FY ending 2024-12-31 | FY ending 2023-12-31 |
|---|---:|---:|---:|
| cash and investments (current) (Statement of financial position) | 22,218,120 [derived, p.6] | 13,757,078 [derived, p.6] | 6,212,714 [derived, p.6] |
| patient receivables, net (Statement of financial position) | 2,721,914 [derived, p.6] | 2,445,468 [derived, p.6] | 1,817,732 [derived, p.6] |
| grants and other receivables (Statement of financial position) | 697,721 [derived, p.6] | 593,087 [derived, p.6] | 202,033 [derived, p.6] |
| other current assets (Statement of financial position) | 97,640 [derived, p.6] | 98,174 [derived, p.6] | 103,892 [derived, p.6] |
| TOTAL CURRENT ASSETS (Statement of financial position) | 25,735,395 [extracted, p.6] | 16,893,807 [extracted, p.6] | 8,336,371 [extracted, p.6] |
| property and equipment, net (Statement of financial position) | 11,443,407 [derived, p.6] | 10,286,531 [derived, p.6] | 9,320,245 [derived, p.6] |
| other long-term assets (Statement of financial position) | 9,429,836 [derived, p.6] | 7,975,450 [derived, p.6] | 6,403,929 [derived, p.6] |
| TOTAL ASSETS (Statement of financial position) | 46,608,638 [extracted, p.6] | 35,155,788 [extracted, p.6] | 24,060,545 [extracted, p.6] |
| payables and accrued expenses (Statement of financial position) | 3,891,521 [derived, p.6] | 1,267,729 [derived, p.6] | 865,877 [derived, p.6] |
| deferred revenue (Statement of financial position) | 70,658 [derived, p.6] | 3,111,340 [derived, p.6] | 2,705,771 [derived, p.6] |
| current debt and leases (Statement of financial position) | 828,703 [derived, p.6] | 759,738 [derived, p.6] | 748,691 [derived, p.6] |
| other current liabilities (Statement of financial position) | 2,145,271 [derived, p.6] | 698,688 [derived, p.6] | absent (not printed, or not read) |
| TOTAL CURRENT LIABILITIES (Statement of financial position) | 6,936,153 [extracted, p.6] | 5,837,495 [extracted, p.6] | 4,320,339 [extracted, p.6] |
| long-term debt and leases (Statement of financial position) | 2,163,090 [derived, p.6] | 2,039,073 [derived, p.6] | 1,173,240 [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) | 9,099,243 [extracted, p.6] | 7,876,568 [extracted, p.6] | 5,493,579 [extracted, p.6] |
| net assets without donor restrictions (Statement of financial position) | 37,509,395 [derived, p.6] | 27,279,220 [derived, p.6] | 18,566,966 [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) | 37,509,395 [extracted, p.6] | 27,279,220 [extracted, p.6] | 18,566,966 [extracted, p.6] |
| patient service revenue, net (Statement of activities) | 19,550,297 [derived, p.7] | 18,503,970 [derived, p.7] | 11,710,308 [derived, p.7] |
| pharmacy and 340B revenue (Statement of activities) | absent (not printed, or not read) | absent (not printed, or not read) | absent (not printed, or not read) |
| federal grants (Statement of activities) | absent (not printed, or not read) | 2,021,953 [derived, p.7] | absent (not printed, or not read) |
| other grants and contracts (Statement of activities) | 8,705,373 [derived, p.7] | 6,220,025 [derived, p.7] | 6,641,194 [derived, p.7] |
| 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) | 3,482,339 [derived, p.7] | 992,632 [derived, p.7] | 1,267,135 [derived, p.7] |
| TOTAL REVENUE AND SUPPORT (Statement of activities) | 31,738,009 [extracted, p.7] | 27,738,580 [extracted, p.7] | 19,618,637 [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) | absent (not printed, or not read) | absent (not printed, or not read) |
| TOTAL EXPENSES (Statement of activities) | 21,507,834 [extracted, p.7] | 19,447,847 [extracted, p.7] | 16,611,932 [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) | 421,521 [derived, p.7] | 3,167 [derived, p.7] |
| CHANGE IN NET ASSETS (Statement of activities) | 10,230,175 [extracted, p.7] | 8,712,254 [extracted, p.7] | 3,009,872 [extracted, p.7] |
| net assets, beginning (Statement of activities) | 27,279,220 [extracted, p.7] | 18,566,966 [extracted, p.7] | 15,557,094 [extracted, p.7] |
| net assets, end (Statement of activities) | 37,509,395 [extracted, p.7] | 27,279,220 [extracted, p.7] | 18,566,966 [extracted, p.7] |

| Ratio | FY ending 2025-12-31 | FY ending 2024-12-31 | FY ending 2023-12-31 |
|---|---:|---:|---:|
| Days cash on hand | absent [not computed] | absent [not computed] | absent [not computed] |
| Current ratio | 3.71x [plausible] | 2.89x [plausible] | 1.93x [plausible] |
| Operating margin | absent [not computed] | absent [not computed] | absent [not computed] |
| Total margin | 32.2% [plausible] | 31.4% [plausible] | 15.3% [plausible] |
| Patient revenue share | 61.6% [plausible] | 66.7% [plausible] | 59.7% [plausible] |
| Grant dependency | absent [not computed] | 29.7% [plausible] | absent [not computed] |
| Salaries share | absent [not computed] | absent [not computed] | absent [not computed] |
| Days in patient receivables | 51 days [plausible] | 48 days [plausible] | 57 days [plausible] |
| Debt to net assets | 0.08x [plausible] | 0.10x [plausible] | 0.10x [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 (KCS, 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, "Korean Community Services, Inc.", https://astrelis.co/providers/health_center/A01067, 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.