Little Scholars of Arkansas Foundation: Single Audit Reports and Findings
Little Scholars of Arkansas Foundation filed 10 single audits between 2016 and 2025; the most recently observed auditor is HCJ CPAS & ADVISORS, PLLC (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Little Scholars of Arkansas Foundation is recorded in LITTLE ROCK, Arkansas under EIN 061665076, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,961,295 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2025-06-GSAFAC-0000409549 |
| 2024 | 2024-06-30 | $5,469,237 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2024-06-GSAFAC-0000360327 |
| 2023 | 2023-06-30 | $7,532,674 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2023-06-GSAFAC-0000035281 |
| 2022 | 2022-06-30 | $8,656,905 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2022-06-CENSUS-0000230074 |
| 2021 | 2021-06-30 | $5,900,139 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2021-06-CENSUS-0000230074 |
| 2020 | 2020-06-30 | $2,073,155 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2020-06-CENSUS-0000230074 |
| 2019 | 2019-06-30 | $1,505,268 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 2 | SD | 2019-06-CENSUS-0000230074 |
| 2018 | 2018-06-30 | $1,405,238 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2018-06-CENSUS-0000230074 |
| 2017 | 2017-06-30 | $1,163,367 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2017-06-CENSUS-0000230074 |
| 2016 | 2016-06-30 | $803,347 | $750,000 | HCJ CPAS & ADVISORS, PLLC | 0 | — | 2016-06-CENSUS-0000230074 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,609,215 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,249,653 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,080,358 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $472,778 | No |
| 84.282 | CHARTER SCHOOLS | $448,029 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $338,050 | No |
| 84.374 | TEACHER AND SCHOOL LEADER INCENTIVE GRANTS (FORMERLY THE TEACHER INCENTIVE FUND) | $320,854 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $121,804 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $90,457 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $81,622 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $67,089 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $31,597 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $23,330 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $12,266 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $6,133 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $5,698 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $2,362 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total revenue
- $51,313,629
- Total assets
- $70,937,127
- NTEE code
- B19
- Exempt under
- 501(c)(3)
- Ruling year
- 2003
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Arkansas nonprofits
- Arkansas single audit statistics
- Arkansas nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Little Scholars of Arkansas Foundation now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Little Scholars of Arkansas Foundation Single Audits.” https://getauditradar.com/single-audits/ar/little-scholars-of-arkansas-foundation-061665076/. Data as of 2026-09-18.