Audit firm intelligence

Hayes & Associates LLC: Nonprofit Single Audits

FAC reports Hayes & Associates LLC as primary auditor on 14 single audit reports of 8 Nebraska 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)

Hayes & Associates LLC

Observed 2016–202556 single audit reports, 2016–2025

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.

Omaha, NE

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8Nonprofit auditees (Nebraska, 2024–2025)
2States observed
5Federal programs
2025Most recent audit year

Federal program mix

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

All programs
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RE: 421.020 COMMUNITY DEVELOPMENT FINANCIAL INSTI: 259.046 MICROLOAN PROGRAM: 210.182 LOCAL FOOD PURCHASE ASSISTANCE: 110.382 MEAT AND POULTRY INTERMEDIARY LENDING: 18auditees
  • 21.027 CORONAVIRUS STATE AND LOCAL FISCAL RE40%
  • 21.020 COMMUNITY DEVELOPMENT FINANCIAL INSTI20%
  • 59.046 MICROLOAN PROGRAM20%
  • 10.182 LOCAL FOOD PURCHASE ASSISTANCE10%
  • 10.382 MEAT AND POULTRY INTERMEDIARY LENDING10%

Geographic coverage

Nonprofit auditees by state, audit years 2024–2025

State directory
Alaska: none observedAKMaine: none observedMEVermont: none observedVTNew Hampshire: none observedNHWashington: none observedWAIdaho: none observedIDMontana: none observedMTNorth Dakota: none observedNDMinnesota: none observedMNIllinois: none observedILWisconsin: none observedWIMichigan: none observedMINew York: none observedNYRhode Island: none observedRIMassachusetts: none observedMAOregon: none observedORNevada: none observedNVWyoming: none observedWYSouth Dakota: none observedSDIowa: 5IAIndiana: none observedINOhio: none observedOHPennsylvania: none observedPANew Jersey: none observedNJConnecticut: none observedCTCalifornia: none observedCAUtah: none observedUTColorado: none observedCONebraska: 8NEMissouri: none observedMOKentucky: none observedKYWest Virginia: none observedWVVirginia: none observedVAMaryland: none observedMDDelaware: none observedDEArizona: none observedAZNew Mexico: none observedNMKansas: none observedKSArkansas: none observedARTennessee: none observedTNNorth Carolina: none observedNCSouth Carolina: none observedSCDistrict of Columbia: none observedDCOklahoma: none observedOKLouisiana: none observedLAMississippi: none observedMSAlabama: none observedALGeorgia: none observedGAHawaii: none observedHITexas: none observedTXFlorida: none observedFLPR: none observedPR
  • none
  • low
  • high

13 nonprofit auditees observed in audit years 2024–2025 across 2 jurisdictions.

Filings by audit year

Nonprofit auditees on reports filed with the FAC

Full table
02505002016: 42017: 32018: 32019: 32020: 42021: 12022: 62023: 92024: 62025: 820162025

8 in 2025, from 4 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 another4
  • Named another after this firm0
  • 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

4in
4total
0out

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 Nebraska firms

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

No organization in the window named a different firm on a later report.

Which federal programs appear most often?

Auditees per program, all audit years

Federal programs
ALNProgramAuditees
21.027Coronavirus State and Local Fiscal Recovery Funds4
21.020Community Development Financial Institutions Program2
59.046Microloan Program2
10.182Local Food Purchase Assistance1
10.382Meat and Poultry Intermediary Lending Program1

Where these nonprofits are

Observed nonprofit auditees per state, and the directory for each

States observed
StateNonprofit auditeesShare
Nebraska862%
Iowa538%

How many nonprofit single audits has Hayes & Associates LLC filed?

14 single audit reports of 8 Nebraska nonprofits in audit years 2024–2025. Across all audit years on record (2016–2025): 56 single audit reports of 17 nonprofits. The table is every audit year on record.

Filings by audit year
Audit yearNonprofit auditees
20164
20173
20183
20193
20204
20211
20226
20239
20246
20258

How often do the same nonprofits name this firm again?

6 of the 12 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?

4 organizations named Hayes & Associates LLC on their latest filing after naming a different firm on the prior one, audit years 2024 and 2025. 0 named a different firm after naming Hayes & Associates LLC. 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
$3M–$10M5
$10M–$50M1
$1M–$3M1
Under $1M1

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 Hayes & Associates LLCSee Nebraska audit opportunities