Audit firm intelligence
HODGES & HAMMONS: Nonprofit Single Audits
FAC reports HODGES & HAMMONS as primary auditor on 8 single audit reports of 4 California 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)
Hodges & Hammons
Observed 2016–202545 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.
See what AuditRadar shows for Hodges & Hammons See California accounts Compare California firms
- 4Nonprofit auditees (2025)+0% vs 2024
- 1State observedMost in California
- 5Federal programsAcross all auditees
- 0Named this firm after another2024 → 2025
- 0Named another after this firm2024 → 2025
- 0Auditor changes involving this firm2024 → 2025
Federal program mix
Share of this firm’s nonprofit auditees by federal program (ALN)
- 14.157 LUMENT CAPITAL LLC, HUD LOAN GUARNTEE31%
- 14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS31%
- 14.138 Lument Capital LLC, HUD Loan Guarante15%
- 14.219 HOUSING COMMUNITY DEVELOPMENT BLOCK G15%
- 14.191 MULTIFAMILY HOUSING SERVICE COORDINAT8%
Geographic coverage
Nonprofit auditees by state, audit years 2024–2025
- none
- low
- high
4 nonprofit auditees observed in audit years 2024–2025 across 1 jurisdiction.
Filings by audit year
Nonprofit auditees on reports filed with the FAC
4 in 2025, from 3 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
- Named this firm after another0
- Named another after this firm0
- Net0
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
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
- 1state where this firm was observed — open the California directory
- 0organizations whose latest report names a different firm, renames and firm combinations not counted — see the list
- Californiaauditor changes, published by state — open the statistics page
Nonprofit auditees, most recently observed
The 6 largest by federal expenditures, of those whose latest filed report names this firm
| Organization | State | Federal expenditures | Audit year | Report |
|---|---|---|---|---|
| Fairmount Terrace I & Ii | CA | $13,260,080 | 2025 | 2025-06-GSAFAC-0000402505 |
| Stovall Terrace | CA | $6,213,757 | 2025 | 2025-06-GSAFAC-0000402272 |
| New Hope Senior Villa | CA | $5,391,074 | 2025 | 2025-06-GSAFAC-0000387408 |
| Mount Moriah Senior Housing, INC | CA | $4,810,553 | 2025 | 2025-06-GSAFAC-0000387411 |
| Lifeline Education Charter School, INC | CA | $1,422,919 | 2023 | 2023-06-GSAFAC-0000038175 |
| Neighborhood Housing Services of Los Angeles County | CA | $1,006,060 | 2020 | 2020-06-CENSUS-0000235734 |
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)
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
| ALN | Program | Auditees |
|---|---|---|
| 14.157 | Lument Capital LLC, Hud Loan Guarntee | 4 |
| 14.195 | Section 8 Housing Assistance Payments | 4 |
| 14.138 | Lument Capital LLC, Hud Loan Guarantee | 2 |
| 14.219 | Housing Community Development Block Grant | 2 |
| 14.191 | Multifamily Housing Service Coordinators | 1 |
Where these nonprofits are
Observed nonprofit auditees per state, and the directory for each
| State | Nonprofit auditees | Share |
|---|---|---|
| California | 4 | 100% |
How many nonprofit single audits has Hodges & Hammons filed?
8 single audit reports of 4 California nonprofits in audit years 2024–2025. Across all audit years on record (2016–2025): 45 single audit reports of 8 nonprofits. The table is every audit year on record.
| Audit year | Nonprofit auditees |
|---|---|
| 2016 | 3 |
| 2017 | 3 |
| 2018 | 4 |
| 2019 | 2 |
| 2020 | 6 |
| 2021 | 7 |
| 2022 | 6 |
| 2023 | 6 |
| 2024 | 4 |
| 2025 | 4 |
How often do the same nonprofits name this firm again?
4 of the 4 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?
0 organizations named Hodges & Hammons 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 Hodges & Hammons. 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?
| Federal expenditure band | Auditees |
|---|---|
| $3M–$10M | 3 |
| $10M–$50M | 1 |
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.
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