PARTNERS IN DEVELOPMENT FOUNDATION: Single Audit Reports and Findings
PARTNERS IN DEVELOPMENT FOUNDATION filed 10 single audits between 2016 and 2025; the most recently observed auditor is CW ASSOCIATES, CPAS (2025), and the 2025 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; PARTNERS IN DEVELOPMENT FOUNDATION is recorded in HONOLULU, Hawaii under EIN 943271325, 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 | 2025-12-31 | $20,594,700 | $1,000,000 | CW ASSOCIATES, CPAS | 0 | — | 2025-12-GSAFAC-0000427966 |
| 2024 | 2024-12-31 | $15,629,855 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2024-12-GSAFAC-0000379478 |
| 2023 | 2023-12-31 | $13,273,164 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2023-12-GSAFAC-0000053535 |
| 2022 | 2022-12-31 | $14,086,698 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2022-12-CENSUS-0000213473 |
| 2021 | 2021-12-31 | $11,817,363 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2021-12-CENSUS-0000213473 |
| 2020 | 2020-12-31 | $12,441,817 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2020-12-CENSUS-0000213473 |
| 2019 | 2019-12-31 | $10,764,516 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2019-12-CENSUS-0000213473 |
| 2018 | 2018-12-31 | $11,959,646 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2018-12-CENSUS-0000213473 |
| 2017 | 2017-12-31 | $14,306,450 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2017-12-CENSUS-0000213473 |
| 2016 | 2016-12-31 | $16,118,984 | $750,000 | CW ASSOCIATES, CPAS | 0 | — | 2016-12-CENSUS-0000213473 |
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 |
|---|---|---|---|
| 84.362 | NATIVE HAWAIIAN EDUCATION | $16,385,336 | Yes |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $3,730,077 | No |
| 93.612 | NATIVE AMERICAN PROGRAMS | $311,496 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $167,791 | 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
- $23,099,816
- Total assets
- $15,817,148
- Accounting fees (Part IX line 11c)
- $105,984
- Paid preparer
- CW ASSOCIATES CPAS
- IRS object id
- 202512609349301906
- NTEE code
- S20
- Exempt under
- 501(c)(3)
- Ruling year
- 2002
- 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 PARTNERS IN DEVELOPMENT FOUNDATION 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. “PARTNERS IN DEVELOPMENT FOUNDATION Single Audits.” https://getauditradar.com/single-audits/hi/partners-in-development-foundation-943271325/. Data as of 2026-09-17.