Audit firm intelligence

Terry Horne, CPA: Nonprofit Single Audits

FAC reports Terry Horne, CPA as primary auditor on 24 single audit reports of 14 Tennessee 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)

Terry Horne, CPA

Observed 2016–2026377 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.

Lebanon, TN

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14Nonprofit auditees (Tennessee, 2024–2025)
6States observed
5Federal programs
2025Most recent audit year

Federal program mix

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

All programs
93.224 CONSOLIDATED HEALTH CENTERS (COMMUNIT: 1493.527 AFFORDABLE CARE ACT (ACA) GRANTS FOR : 1393.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, : 710.766 COMMUNITY FACILITIES LOANS AND GRANTS: 593.526 AFFORDABLE CARE ACT (ACA) GRANTS FOR : 514auditees
  • 93.224 CONSOLIDATED HEALTH CENTERS (COMMUNIT32%
  • 93.527 AFFORDABLE CARE ACT (ACA) GRANTS FOR 30%
  • 93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, 16%
  • 10.766 COMMUNITY FACILITIES LOANS AND GRANTS11%
  • 93.526 AFFORDABLE CARE ACT (ACA) GRANTS FOR 11%

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: none observedIAIndiana: none observedINOhio: none observedOHPennsylvania: none observedPANew Jersey: none observedNJConnecticut: none observedCTCalifornia: none observedCAUtah: none observedUTColorado: none observedCONebraska: none observedNEMissouri: none observedMOKentucky: 1KYWest Virginia: none observedWVVirginia: none observedVAMaryland: none observedMDDelaware: none observedDEArizona: none observedAZNew Mexico: none observedNMKansas: none observedKSArkansas: none observedARTennessee: 14TNNorth Carolina: 9NCSouth Carolina: 9SCDistrict of Columbia: none observedDCOklahoma: none observedOKLouisiana: none observedLAMississippi: 5MSAlabama: none observedALGeorgia: 3GAHawaii: none observedHITexas: none observedTXFlorida: none observedFLPR: none observedPR
  • none
  • low
  • high

37 nonprofit auditees observed in audit years 2024–2025 across 6 jurisdictions.

Filings by audit year

Nonprofit auditees on reports filed with the FAC

Full table
02505002016: 102017: 102018: 112019: 102020: 102021: 102022: 102023: 102024: 102025: 142026: 520162026

5 in 2026, from 10 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 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

0in
0total
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 Tennessee 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
93.224Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care For The Homeless, and Public Housing Primary Care)14
93.527Affordable Care Act (Aca) Grants For New and Expanded Services Under The Health Center Program13
93.391Activities To Support State, Tribal, Local and Territorial (Stlt) Health Department Response To Public Health Or Healthcare Crises7
10.766Community Facilities Loans and Grants5
93.526Affordable Care Act (Aca) Grants For Capital Development In Health Centers5

Where these nonprofits are

Observed nonprofit auditees per state, and the directory for each

States observed
StateNonprofit auditeesShare
Tennessee1438%
North Carolina924%
South Carolina924%
Mississippi514%
Georgia38%
Kentucky13%

How many nonprofit single audits has Terry Horne, CPA filed?

24 single audit reports of 14 Tennessee nonprofits in audit years 2024–2025. Across all audit years on record (2016–2026): 377 single audit reports of 46 nonprofits. The table is every audit year on record.

Filings by audit year
Audit yearNonprofit auditees
201610
201710
201811
201910
202010
202110
202210
202310
202410
202514
20265

How often do the same nonprofits name this firm again?

37 of the 37 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 Terry Horne, CPA 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 Terry Horne, CPA. 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–$3M8
$3M–$10M5
$10M–$50M1

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.

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