Community First, Inc.: Single Audit Reports and Findings
Community First, Inc. filed 2 single audits between 2022 and 2023; the most recently observed auditor is ALEX J. SMITH, CPA (2023), and the 2023 report lists 0 findings. Data as of 2026-09-17.
Data as of Sep 17, 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; Community First, Inc. is recorded in HILO, Hawaii under EIN 471389123, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $1,272,853 | $750,000 | ALEX J. SMITH, CPA | 0 | — | 2023-12-GSAFAC-0000347349 |
| 2022 | 2022-12-31 | $1,206,108 | $750,000 | ALEX J. SMITH, CPA | 0 | — | 2022-12-GSAFAC-0000019604 |
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 |
|---|---|---|---|
| 93.137 | COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH GRANT PROGRAM | $1,053,086 | Yes |
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $199,372 | No |
| 93.011 | NATIONAL ORGANIZATIONS FOR STATE AND LOCAL OFFICIALS | $20,395 | 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
- $679,172
- Total assets
- $193,508
- Accounting fees (Part IX line 11c)
- $28,140
- Paid preparer
- ALEX J SMITH CPA
- IRS object id
- 202503219349327635
- NTEE code
- E80
- Exempt under
- 501(c)(3)
- Ruling year
- 2015
- BMF release
- 2026-09-17
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 Community First, 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. “Community First, Inc. Single Audits and Findings (HI).” https://getauditradar.com/single-audits/hi/community-first-inc-471389123/. Data as of 2026-09-17.