ATHENS LAND TRUST, INC: Single Audit Reports and Findings
ATHENS LAND TRUST, INC filed 9 single audits between 2016 and 2024; the most recently observed auditor is RESJ, P.C. (2024), and the 2024 report lists 0 findings, including 1 material weakness. Data as of 2026-09-16.
Data as of Sep 16, 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; ATHENS LAND TRUST, INC is recorded in ATHENS, Georgia under EIN 582154133, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $1,951,616 | $750,000 | RESJ, P.C. | 0 | MW | 2024-12-GSAFAC-0000380793 |
| 2023 | 2023-12-31 | $1,416,841 | $750,000 | RESJ, P.C. | 1 | MW | 2023-12-GSAFAC-0000056828 |
| 2022 | 2022-12-31 | $1,186,622 | $750,000 | RESJ, P.C. | 0 | — | 2022-12-CENSUS-0000233526 |
| 2021 | 2021-12-31 | $1,149,021 | $750,000 | RESJ, P.C. | 0 | — | 2021-12-CENSUS-0000233526 |
| 2020 | 2020-12-31 | $821,440 | $750,000 | RESJ, P.C. | 0 | — | 2020-12-CENSUS-0000233526 |
| 2019 | 2019-12-31 | $1,205,097 | $750,000 | ROYALS & ASSOCIATES, CPA PC | 0 | — | 2019-12-CENSUS-0000233526 |
| 2018 | 2018-12-31 | $1,021,284 | $750,000 | ROYALS & ASSOCIATES, CPA PC | 0 | — | 2018-12-CENSUS-0000233526 |
| 2017 | 2017-12-31 | $1,154,307 | $750,000 | ROYALS & ASSOCIATES, CPA PC | 0 | — | 2017-12-CENSUS-0000233526 |
| 2016 | 2016-12-31 | $1,030,441 | $750,000 | ROYALS & ASSOCIATES, CPA PC | 0 | — | 2016-12-CENSUS-0000233526 |
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 |
|---|---|---|---|
| 10.234 | AMERICAN RESCUE PLAN TECHNICAL ASSISTANCE INVESTMENT PROGRAM | $503,439 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $415,387 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $334,814 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $163,285 | No |
| 81.042 | WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS | $147,978 | No |
| 10.935 | URBAN AGRICULTURE AND INNOVATIVE PRODUCTION | $143,409 | No |
| 14.169 | HOUSING COUNSELING ASSISTANCE PROGRAM | $105,513 | No |
| 10.443 | OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS | $73,617 | No |
| 10.311 | BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM | $64,174 | 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.
- Most recent return
- 990 for 2024-12
- Total revenue
- $4,636,037
- Total assets
- $9,773,011
- Paid preparer
- RESJ PC
- IRS object id
- 202513189349305836
- NTEE code
- C340
- Exempt under
- 501(c)(3)
- Ruling year
- 1995
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Georgia nonprofits
- Georgia single audit statistics
- Georgia 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 ATHENS LAND TRUST, 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. “ATHENS LAND TRUST, INC Single Audits and Findings (GA).” https://getauditradar.com/single-audits/ga/athens-land-trust-inc-582154133/. Data as of 2026-09-16.