Audit firm intelligence

MANER COSTERISAN: Nonprofit Single Audits

FAC reports MANER COSTERISAN as primary auditor on 152 single audit reports of 96 Michigan 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)

Maner Costerisan

Observed 2016–2026624 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.

Lansing, MI

See what AuditRadar shows for Maner Costerisan See Michigan accounts Compare Michigan firms

96Nonprofit auditees (Michigan, 2024–2025)
3States 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 PROJECT-BASED RENTAL ASSISTANCE (PBRA: 3021.027 CORONAVIRUS STATE AND LOCAL FISCAL RE: 2914.155 MORTGAGE INSURANCE FOR THE PURCHASE O: 2493.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILI: 1614.191 MULTIFAMILY HOUSING SERVICE COORDINAT: 1196auditees
  • 14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA27%
  • 21.027 CORONAVIRUS STATE AND LOCAL FISCAL RE26%
  • 14.155 MORTGAGE INSURANCE FOR THE PURCHASE O22%
  • 93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILI15%
  • 14.191 MULTIFAMILY HOUSING SERVICE COORDINAT10%

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: 1ILWisconsin: none observedWIMichigan: 96MINew York: none observedNYRhode Island: none observedRIMassachusetts: none observedMAOregon: none observedORNevada: none observedNVWyoming: none observedWYSouth Dakota: none observedSDIowa: none observedIAIndiana: none observedINOhio: none observedOHPennsylvania: none observedPANew Jersey: none observedNJConnecticut: none observedCTCalifornia: none observedCAUtah: none observedUTColorado: none observedCONebraska: none observedNEMissouri: none observedMOKentucky: none observedKYWest Virginia: none observedWVVirginia: none observedVAMaryland: 1MDDelaware: 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

97 nonprofit auditees observed in audit years 2024–2025 across 3 jurisdictions.

Filings by audit year

Nonprofit auditees on reports filed with the FAC

Full table
02505002016: 292017: 282018: 342019: 512020: 652021: 932022: 722023: 792024: 832025: 692026: 620162026

6 in 2026, from 29 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 firm3
  • Net+1

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
7total
3out

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 Michigan 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
Nonprofits whose latest report names a different firm (renamed or combined firms not counted)
OrganizationStateMost recently observed auditorAudit yearReport
Child Care NetworkMIYeo & Yeo, P.C.20252025-09-GSAFAC-0000413066
Coronado Gardens Consumer Housing Cooperative, INC.INComer Nowling and Associates PC20252025-07-GSAFAC-0000394449
Disability Rights MichiganMIHungerford20252025-09-GSAFAC-0000400467

Which federal programs appear most often?

Auditees per program, all audit years

Federal programs
ALNProgramAuditees
14.195Project-Based Rental Assistance (Pbra)30
21.027Coronavirus State and Local Fiscal Recovery Funds29
14.155Mortgage Insurance For The Purchase Or Refinancing of Existing Multifamily Housing Projects24
93.558Temporary Assistance For Needy Families16
14.191Multifamily Housing Service Coordinators11

Where these nonprofits are

Observed nonprofit auditees per state, and the directory for each

States observed
StateNonprofit auditeesShare
Michigan9699%
Illinois11%
Maryland11%

How many nonprofit single audits has Maner Costerisan filed?

152 single audit reports of 96 Michigan nonprofits in audit years 2024–2025. Across all audit years on record (2016–2026): 624 single audit reports of 160 nonprofits. The table is every audit year on record.

Filings by audit year
Audit yearNonprofit auditees
201629
201728
201834
201951
202065
202193
202272
202379
202483
202569
20266

How often do the same nonprofits name this firm again?

58 of the 70 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 Maner Costerisan on their latest filing after naming a different firm on the prior one, audit years 2024 and 2025. 3 named a different firm after naming Maner Costerisan. 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–$3M42
$3M–$10M36
Under $1M11
$10M–$50M6
$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.

Map the firm's observed nonprofit Single Audit footprint.

Find whitespace against Maner CosterisanSee Michigan audit opportunities