Frontier Nursing University, Inc.: Single Audit Reports and Findings
Frontier Nursing University, Inc. filed 11 single audits between 2016 and 2026; the most recently observed auditor is BLUE & CO., LLC (2026), and the 2026 report lists 2 findings. Data as of 2026-09-09.
Data as of Sep 9, 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; Frontier Nursing University, Inc. is recorded in VERSAILLES, Kentucky under EIN 611124267, and the Clearinghouse records it as a higher education institution.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2026 | 2026-04-30 | $50,480,033 | $1,000,000 | BLUE & CO., LLC | 2 | SD | 2026-04-GSAFAC-0000427074 |
| 2025 | 2025-04-30 | $51,531,942 | $750,000 | BLUE & CO., LLC | 1 | SD | 2025-04-GSAFAC-0000376451 |
| 2024 | 2024-04-30 | $49,721,600 | $750,000 | BLUE & CO., LLC | 0 | — | 2024-04-GSAFAC-0000062158 |
| 2023 | 2023-04-30 | $45,896,719 | $1,376,902 | BLUE & CO., LLC | 0 | — | 2023-04-GSAFAC-0000000544 |
| 2022 | 2022-04-30 | $46,107,319 | $1,383,220 | BLUE & CO., LLC | 1 | — | 2022-04-CENSUS-0000198176 |
| 2021 | 2021-04-30 | $48,194,486 | $1,445,835 | BLUE & CO., LLC | 0 | — | 2021-04-CENSUS-0000198176 |
| 2020 | 2020-04-30 | $47,119,022 | $750,000 | CROWE LLP | 0 | — | 2020-04-CENSUS-0000198176 |
| 2019 | 2019-04-30 | $45,710,721 | $750,000 | CROWE LLP | 0 | — | 2019-04-CENSUS-0000198176 |
| 2018 | 2018-04-30 | $43,703,843 | $750,000 | CROWE LLP | 0 | — | 2018-04-CENSUS-0000198176 |
| 2017 | 2017-04-30 | $38,051,286 | $750,000 | CROWE LLP | 0 | — | 2017-04-CENSUS-0000198176 |
| 2016 | 2016-04-30 | $31,668,104 | $750,000 | CROWE LLP | 0 | — | 2016-04-CENSUS-0000198176 |
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 |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $47,893,598 | Yes |
| 93.264 | NURSE FACULTY LOAN PROGRAM (NFLP) | $1,118,781 | Yes |
| 93.247 | ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM | $1,100,952 | No |
| 93.178 | NURSING WORKFORCE DIVERSITY | $277,095 | No |
| 93.732 | MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS | $89,607 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2026-001 | L | Significant deficiency | Yes |
| 2026-002 | L | Significant deficiency | 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.
- Total revenue
- $50,146,239
- Total assets
- $137,753,660
- NTEE code
- B55Z
- Exempt under
- 501(c)(3)
- Ruling year
- 1988
- BMF release
- 2026-09-17
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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 Frontier Nursing University, 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. “Frontier Nursing University, Inc. Single Audits and Findings (KY).” https://getauditradar.com/single-audits/ky/frontier-nursing-university-inc-611124267/. Data as of 2026-09-09.