Area 10 Council on Aging: Single Audit Reports and Findings

Area 10 Council on Aging filed 10 single audits between 2016 and 2025; the most recently observed auditor is COMER NOWLING AND ASSOCIATES, PC (2025), and the 2025 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; Area 10 Council on Aging is recorded in ELLETTSVILLE, Indiana under EIN 310955307, 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.

Single audits filed by Area 10 Council on Aging
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedFindingsMW / SDFAC report
20252025-06-30$1,988,089$750,000COMER NOWLING AND ASSOCIATES, PC0—2025-06-GSAFAC-0000392998
20242024-06-30$2,710,639$750,000COMER NOWLING AND ASSOCIATES, PC0—2024-06-GSAFAC-0000066964
20232023-06-30$2,658,954$750,000COMER NOWLING AND ASSOCIATES, PC0—2023-06-GSAFAC-0000012988
20222022-06-30$2,669,932$750,000COMER NOWLING AND ASSOCIATES, PC0—2022-06-CENSUS-0000038700
20212021-06-30$2,369,485$750,000COMER NOWLING AND ASSOCIATES, PC0—2021-06-CENSUS-0000038700
20202020-06-30$2,156,757$750,000COMER NOWLING AND ASSOCIATES, PC0—2020-06-CENSUS-0000038700
20192019-06-30$1,832,880$750,000COMER NOWLING AND ASSOCIATES, PC0—2019-06-CENSUS-0000038700
20182018-06-30$2,032,042$750,000COMER NOWLING AND ASSOCIATES, PC0—2018-06-CENSUS-0000038700
20172017-06-30$1,928,290$750,000COMER NOWLING AND ASSOCIATES, PC0—2017-06-CENSUS-0000038700
20162016-06-30$1,893,041$750,000COMER NOWLING AND ASSOCIATES, PC0—2016-06-CENSUS-0000038700

When is the next single audit due?

If Area 10 Council on Aging is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.

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.

Federal programs on the most recent report
ALNProgramExpendedMajor
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$402,000No
20.509FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM$356,392No
20.509FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM$353,255No
93.044SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS$166,702Yes
93.667SOCIAL SERVICES BLOCK GRANT$131,683No
93.045SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES$121,518Yes
93.045SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES$84,732Yes
93.044SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS$63,841Yes
93.667SOCIAL SERVICES BLOCK GRANT$57,879No
94.002AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002$57,280No
93.052NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E$46,662No
93.044SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS$24,239Yes
94.002AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002$22,982No
93.044SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS$16,689Yes
93.044SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS$15,000Yes
93.052NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E$12,266No
93.053NUTRITION SERVICES INCENTIVE PROGRAM$10,135Yes
93.044SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS$8,054Yes
93.053NUTRITION SERVICES INCENTIVE PROGRAM$5,970Yes
93.044SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS$5,895Yes
93.043SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES$5,014No
93.045SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES$4,431Yes
93.044SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS$3,577Yes
93.045SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES$3,083Yes
93.042SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS$3,030No

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 2025-06
Total revenue
$5,035,312
Total assets
$7,691,856
Paid preparer
CNA TAX PROFESSIONALS INC
IRS object id
202640579349301814
NTEE code
P81Z
Exempt under
501(c)(3)
Ruling year
1981
BMF release
2026-10-20

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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 Area 10 Council on Aging 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. “Area 10 Council on Aging, Indiana Single Audits 2016–2025.” https://getauditradar.com/single-audits/in/area-10-council-on-aging-310955307/. Data as of 2026-11-06.