SMA HEALTHCARE, INC.: Single Audit Reports and Findings
SMA HEALTHCARE, INC. filed 10 single audits between 2016 and 2025; the most recently observed auditor is JAMES MOORE & CO., P.L. (2025), and the 2025 report lists 23 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; SMA HEALTHCARE, INC. is recorded in DAYTONA BEACH, Florida under EIN 590976866, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $18,810,848 | $750,000 | JAMES MOORE & CO., P.L. | 23 | SD | 2025-06-GSAFAC-0000396702 |
| 2024 | 2024-06-30 | $18,920,847 | $750,000 | JAMES MOORE & CO., P.L. | 3 | SD | 2024-06-GSAFAC-0000068928 |
| 2023 | 2023-06-30 | $19,211,816 | $750,000 | JAMES MOORE & CO., P.L. | 3 | SD | 2023-06-GSAFAC-0000012183 |
| 2022 | 2022-06-30 | $19,215,072 | $750,000 | JAMES MOORE & CO., P.L. | 2 | SD | 2022-06-CENSUS-0000088423 |
| 2021 | 2021-06-30 | $12,977,695 | $750,000 | JAMES MOORE & CO., P.L. | 1 | SD | 2021-06-CENSUS-0000088423 |
| 2020 | 2020-06-30 | $11,025,888 | $750,000 | JAMES MOORE & CO., P.L. | 1 | SD | 2020-06-CENSUS-0000088423 |
| 2019 | 2019-06-30 | $11,375,365 | $750,000 | JAMES MOORE & CO., P.L. | 1 | SD | 2019-06-CENSUS-0000088423 |
| 2018 | 2018-06-30 | $9,914,020 | $750,000 | JAMES MOORE & CO., P.L. | 3 | SD | 2018-06-CENSUS-0000088423 |
| 2017 | 2017-06-30 | $8,767,468 | $750,000 | JAMES MOORE & CO., P.L. | 3 | SD | 2017-06-CENSUS-0000088423 |
| 2016 | 2016-06-30 | $7,025,604 | $750,000 | JAMES MOORE & CO., P.L. | 0 | — | 2016-06-CENSUS-0000088423 |
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 |
|---|---|---|---|
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $5,050,557 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $2,579,957 | Yes |
| 93.788 | OPIOID STR | $1,224,783 | Yes |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $1,069,162 | Yes |
| 93.696 | CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS | $976,503 | Yes |
| 93.788 | OPIOID STR | $701,854 | Yes |
| 93.211 | TELEHEALTH PROGRAMS | $631,757 | No |
| 93.788 | OPIOID STR | $602,031 | Yes |
| 93.788 | OPIOID STR | $533,975 | Yes |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $515,993 | Yes |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $503,746 | No |
| 93.788 | OPIOID STR | $475,006 | Yes |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $459,111 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $398,680 | Yes |
| 93.788 | OPIOID STR | $384,780 | Yes |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $293,217 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $283,167 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $260,251 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $243,411 | Yes |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $223,307 | Yes |
| 93.912 | RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT | $222,494 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $204,633 | Yes |
| 93.997 | ASSISTED OUTPATIENT TREATMENT | $171,756 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $135,444 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $130,098 | Yes |
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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | AB | Significant deficiency | Yes |
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.
- Most recent return
- 990 for 2025-06
- Total revenue
- $104,622,226
- Total assets
- $93,714,981
- Accounting fees (Part IX line 11c)
- $131,790
- Paid preparer
- JAMES MOORE & COPL
- IRS object id
- 202621049349301722
- NTEE code
- F320
- Exempt under
- 501(c)(3)
- Ruling year
- 1966
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Florida nonprofits
- Florida single audit statistics
- Florida 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 SMA HEALTHCARE, INC. 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. “SMA HEALTHCARE, INC. Single Audits and Findings (FL).” https://getauditradar.com/single-audits/fl/sma-healthcare-inc-590976866/. Data as of 2026-09-18.