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COMER NOWLING AND ASSOCIATES, PC: Nonprofit Single Audits

FAC reports COMER NOWLING AND ASSOCIATES, PC as primary auditor on 117 single audit reports of 66 Indiana nonprofits in audit years 2024–2025; the most recent observed audit year is 2025. Counts come from public Federal Audit Clearinghouse filings as of 2026-10-30.

Data as of Oct 30, 2026 · Source: Federal Audit Clearinghouse (public data)

Comer Nowling and Associates, PC

Observed 2016–20261,260 single audit reports, 2016–2026

Named as auditor on nonprofit single audit reports filed with the Federal Audit Clearinghouse. Counts below are what those filings show — not a client list, and not a statement about any engagement in place now.

Indianapolis, IN

See what AuditRadar shows for Comer Nowling and Associates, PC See Indiana accounts Compare Indiana firms

66Nonprofit auditees (Indiana, 2024–2025)
22States observed
5Federal programs
2025Most recent audit year

Federal program mix

Share of this firm’s nonprofit auditees by federal program (ALN)

All programs
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS: 1610.558 CHILD AND ADULT CARE FOOD PROGRAM: 1221.027 CORONAVIRUS STATE AND LOCAL FISCAL RE: 1293.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILI: 1193.600 HEAD START: 1166auditees
  • 14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS26%
  • 10.558 CHILD AND ADULT CARE FOOD PROGRAM19%
  • 21.027 CORONAVIRUS STATE AND LOCAL FISCAL RE19%
  • 93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILI18%
  • 93.600 HEAD START18%

Geographic coverage

Nonprofit auditees by state, audit years 2024–2025

State directory
Alaska: none observedAKMaine: 1MEVermont: none observedVTNew Hampshire: none observedNHWashington: 2WAIdaho: none observedIDMontana: none observedMTNorth Dakota: none observedNDMinnesota: 1MNIllinois: 15ILWisconsin: 2WIMichigan: 1MINew York: 14NYRhode Island: none observedRIMassachusetts: none observedMAOregon: 23ORNevada: none observedNVWyoming: none observedWYSouth Dakota: none observedSDIowa: none observedIAIndiana: 66INOhio: none observedOHPennsylvania: none observedPANew Jersey: none observedNJConnecticut: 2CTCalifornia: 22CAUtah: none observedUTColorado: 5CONebraska: 1NEMissouri: 1MOKentucky: 6KYWest Virginia: none observedWVVirginia: none observedVAMaryland: none observedMDDelaware: none observedDEArizona: none observedAZNew Mexico: 1NMKansas: 1KSArkansas: none observedARTennessee: 1TNNorth Carolina: 1NCSouth Carolina: none observedSCDistrict of Columbia: none observedDCOklahoma: none observedOKLouisiana: none observedLAMississippi: none observedMSAlabama: none observedALGeorgia: none observedGAHawaii: 1HITexas: 1TXFlorida: 1FLPR: none observedPR
  • none
  • low
  • high

166 nonprofit auditees observed in audit years 2024–2025 across 22 jurisdictions.

Filings by audit year

Nonprofit auditees on reports filed with the FAC

Full table
02505002016: 552017: 572018: 552019: 532020: 532021: 562022: 652023: 622024: 592025: 582026: 820162026

8 in 2026, from 55 in 2016. A year is counted once the report reaches the Clearinghouse, so the most recent year keeps rising for several months.

Movement in and out

Organizations that changed the firm they name, audit years 2024 and 2025

How we count this
  • Named this firm after another5
  • Named another after this firm1
  • Net+4

Out of 17,125 organizations with a comparable pair of filings in that window.

Auditor changes involving this firm

Counted from filed reports, both directions

5in
6total
1out

These are the firms named on reports for periods that have closed, not a statement about any engagement in place now.

Where to look next

Three published views built from the same filings

Nonprofit auditees, most recently observed

The 8 largest by federal expenditures, of those whose latest filed report names this firm

All Indiana firms
Nonprofits whose most recently observed auditor is this firm
OrganizationStateFederal expendituresAudit yearReport
Family Development ServicesIN$21,343,33620252025-02-GSAFAC-0000388128
Cicoa Aging & In-Home Services, INC.IN$16,270,92720252025-06-GSAFAC-0000400345
Brothers Redevelopment, INCCO$14,331,53920252025-09-GSAFAC-0000418732
Hamilton County Area Neighborhood Development, INC.IN$14,109,86720252025-12-GSAFAC-0000431054
Interlocal Community Action Program. INC.IN$14,085,54320252025-12-GSAFAC-0000425820
South Central Community Action Program INCIN$12,806,43020252025-12-GSAFAC-0000428073
The Center of Workforce InnovationsIN$12,435,84020252025-06-GSAFAC-0000399750
Community Action Program of Evansville and Vanderburgh County, INC.IN$12,063,08320252025-12-GSAFAC-0000428995

Nonprofits whose latest report names a different firm

Their prior report named this firm; audit years 2024 and 2025 (renamed or combined firms not counted)

Auditor changes
Nonprofits whose latest report names a different firm (renamed or combined firms not counted)
OrganizationStateMost recently observed auditorAudit yearReport
The Salvation Army - Wisconsin and Upper Michigan DivisionWICherry Bekaert LLP20252025-09-GSAFAC-0000421266

Which federal programs appear most often?

Auditees per program, all audit years

Federal programs
ALNProgramAuditees
14.195Section 8 Housing Assistance Payments Program16
10.558Child and Adult Care Food Program12
21.027Coronavirus State and Local Fiscal Recovery Funds12
93.558Temporary Assistance For Needy Families11
93.600Head Start11

Where these nonprofits are

Observed nonprofit auditees per state, and the directory for each

States observed
StateNonprofit auditeesShare
Indiana6640%
Oregon2314%
California2213%
Illinois159%
New York148%
Kentucky64%
Colorado53%
Connecticut21%
Washington21%
Wisconsin21%

How many nonprofit single audits has Comer Nowling and Associates, PC filed?

117 single audit reports of 66 Indiana nonprofits in audit years 2024–2025. Across all audit years on record (2016–2026): 1,260 single audit reports of 192 nonprofits. The table is every audit year on record.

Filings by audit year
Audit yearNonprofit auditees
201655
201757
201855
201953
202053
202156
202265
202362
202459
202558
20268

How often do the same nonprofits name this firm again?

135 of the 148 nonprofits that named this firm on a 2025 single audit also named it on their 2024 report. The rest either named a different firm or have no 2024 report on file.

What recent public changes involve this firm?

5 organizations named Comer Nowling and Associates, PC on their latest filing after naming a different firm on the prior one, audit years 2024 and 2025. 1 named a different firm after naming Comer Nowling and Associates, PC. Out of 17,125 organizations with a comparable pair of filings in that window. A renamed firm, a firm that appears to have combined into another, and the same auditor contact e-mail on both reports are not counted as a change. These are the firms named on filed reports for periods that have closed, not a statement about any engagement in place now.

What size are the audited organizations?

Size bands
Federal expenditure bandAuditees
$1M–$3M27
$3M–$10M23
Under $1M9
$10M–$50M7

Which cities do these nonprofits sit in?

Counts show single audit reports filed in the Federal Audit Clearinghouse where the firm is listed as auditor. They are not a client list and do not describe any current engagement.

Map the firm's observed nonprofit Single Audit footprint.

Find whitespace against Comer Nowling and Associates, PCSee Indiana audit opportunities