LANAI COMMUNITY HEALTH CENTER: Single Audit Reports and Findings
LANAI COMMUNITY HEALTH CENTER filed 10 single audits between 2016 and 2025; the most recently observed auditor is ACCUITY LLP (2025), and the 2025 report lists 1 finding, including 1 material weakness. Data as of 2026-10-30.
Data as of Oct 30, 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; LANAI COMMUNITY HEALTH CENTER is recorded in LANAI CITY, Hawaii under EIN 202509287, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $4,284,217 | $1,000,000 | ACCUITY LLP | 1 | MW | 2025-12-GSAFAC-0000430443 |
| 2024 | 2024-12-31 | $4,292,829 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 0 | MW | 2024-12-GSAFAC-0000379446 |
| 2023 | 2023-12-31 | $3,552,290 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 0 | — | 2023-12-GSAFAC-0000044752 |
| 2022 | 2022-12-31 | $4,230,661 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 1 | MW | 2022-12-CENSUS-0000230293 |
| 2021 | 2021-12-31 | $3,216,340 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 0 | — | 2021-12-CENSUS-0000230293 |
| 2020 | 2020-12-31 | $2,340,080 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 0 | — | 2020-12-CENSUS-0000230293 |
| 2019 | 2019-12-31 | $2,328,239 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 0 | — | 2019-12-CENSUS-0000230293 |
| 2018 | 2018-12-31 | $3,165,518 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 0 | — | 2018-12-CENSUS-0000230293 |
| 2017 | 2017-12-31 | $1,855,495 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 0 | — | 2017-12-CENSUS-0000230293 |
| 2016 | 2016-12-31 | $1,678,886 | $750,000 | CARBONARO CPAS & MANAGEMENT GROUP | 0 | — | 2016-12-CENSUS-0000230293 |
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 |
|---|---|---|---|
| 93.224 | HEALTH CENTER PROGRAM | $2,081,261 | Yes |
| 93.493 | CONGRESSIONAL DIRECTIVES | $1,161,289 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $824,091 | No |
| 93.217 | FAMILY PLANNING SERVICES | $77,825 | No |
| 93.426 | THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM | $65,799 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $58,196 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $6,869 | No |
| 93.969 | PPHF GERIATRIC EDUCATION CENTERS | $6,000 | No |
| 93.217 | FAMILY PLANNING SERVICES | $2,887 | 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. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | L | Material weakness | No |
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
- $6,713,518
- Total assets
- $5,404,421
- Accounting fees (Part IX line 11c)
- $80,082
- Paid preparer
- CARBONARO CPAS & MANAGEMENT GROUP
- IRS object id
- 202502469349301875
- NTEE code
- E80
- Exempt under
- 501(c)(3)
- Ruling year
- 2005
- 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 LANAI COMMUNITY HEALTH CENTER 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. “Lanai Community Health Center, Hawaii Single Audits 2016–2025.” https://getauditradar.com/single-audits/hi/lanai-community-health-center-202509287/. Data as of 2026-10-30.