AHA PUNANA LEO: Single Audit Reports and Findings
AHA PUNANA LEO filed 9 single audits between 2016 and 2024; the most recently observed auditor is DAVIS FARR LLP (2024), and the 2024 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 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; AHA PUNANA LEO is recorded in HILO, Hawaii under EIN 990226111, and the Clearinghouse records it as a nonprofit. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $4,336,703 | $750,000 | DAVIS FARR LLP | 0 | — | 2024-12-GSAFAC-0000384397 |
| 2023 | 2023-12-31 | $2,965,173 | $750,000 | DAVIS FARR LLP | 1 | — | 2023-12-GSAFAC-0000058871 |
| 2022 | 2022-12-31 | $2,065,303 | $750,000 | DAVIS FARR LLP | 1 | SD | 2022-12-CENSUS-0000128545 |
| 2021 | 2021-12-31 | $1,039,233 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 2 | MW / SD | 2021-12-CENSUS-0000128545 |
| 2020 | 2020-12-31 | $1,879,224 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 1 | MW | 2020-12-CENSUS-0000128545 |
| 2019 | 2019-12-31 | $1,082,285 | $750,000 | WIKOFF COMBS & CO., LLC | 0 | — | 2019-12-CENSUS-0000128545 |
| 2018 | 2018-12-31 | $1,256,684 | $750,000 | WIKOFF COMBS & CO., LLC | 1 | MW | 2018-12-CENSUS-0000128545 |
| 2017 | 2017-12-31 | $1,269,654 | $750,000 | WIKOFF COMBS & CO., LLC | 0 | — | 2017-12-CENSUS-0000128545 |
| 2016 | 2016-12-31 | $1,123,710 | $750,000 | WIKOFF COMBS & CO., LLC | 0 | — | 2016-12-CENSUS-0000128545 |
When is the next single audit due?
If AHA PUNANA LEO is again required to have a single audit for the fiscal year ending Dec 31, 2025, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $1,117,392 | Yes |
| 84.362 | NATIVE HAWAIIAN EDUCATION | $1,087,688 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $842,148 | Yes |
| 84.362 | NATIVE HAWAIIAN EDUCATION | $729,523 | No |
| 93.587 | PROMOTE THE SURVIVAL AND CONTINUING VITALITY OF NATIVE AMERICAN LANGUAGES | $323,485 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $199,823 | No |
| 84.415 | INDIAN EDUCATION NATIONAL ACTIVITIES (STATE TRIBAL EDUCATION PARTNERSHIP (STEP) AND NATIVE AMERICAN LANGUAGE (NAL) | $36,644 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
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.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Most recent return
- 990 for 2024-12
- Total revenue
- $11,143,951
- Total assets
- $32,116,053
- Accounting fees (Part IX line 11c)
- $8,151
- Paid preparer
- DAVIS FARR LLP
- IRS object id
- 202513119349302136
- NTEE code
- A700
- Exempt under
- 501(c)(3)
- Ruling year
- 1984
- BMF release
- 2026-10-20
Read next
- CPA firms that audit Hawaii nonprofits
- Hawaii single audit statistics
- Hawaii 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 AHA PUNANA LEO 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. “Aha Punana Leo, Hawaii Single Audits 2016–2024.” https://getauditradar.com/single-audits/hi/aha-punana-leo-990226111/. Data as of 2026-11-06.