LIVINGSTON HOSPITAL AND HEALTHCARE SERVICES, INC.: Single Audit Reports and Findings
LIVINGSTON HOSPITAL AND HEALTHCARE SERVICES, INC. filed 1 single audit between 2021 and 2021; the most recently observed auditor is BLUE & CO., LLC (2021), and the 2021 report lists 2 findings, including 1 material weakness. 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; LIVINGSTON HOSPITAL AND HEALTHCARE SERVICES, INC. is recorded in SALEM, Kentucky under EIN 610518022, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2021 | 2021-12-31 | $3,721,083 | $750,000 | BLUE & CO., LLC | 2 | MW | 2021-12-CENSUS-0000256969 |
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 |
|---|---|---|---|
| 93.498 | PROVIDER RELIEF FUND | $3,405,064 | Yes |
| 93.697 | COVID-19 TESTING FOR RURAL HEALTH CLINICS | $300,000 | No |
| 93.155 | RURAL HEALTH RESEARCH CENTERS | $16,019 | 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 |
|---|---|---|---|
| 2021-001 | B | Material weakness | No |
| 2021-002 | 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.
- Most recent return
- 990 for 2024-12
- Total revenue
- $28,384,055
- Total assets
- $17,719,378
- Accounting fees (Part IX line 11c)
- $82,896
- Paid preparer
- BLUE & CO LLC
- IRS object id
- 202513189349305901
- NTEE code
- E220
- Exempt under
- 501(c)(3)
- Ruling year
- 1957
- BMF release
- 2026-09-17
Read next
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 LIVINGSTON HOSPITAL AND HEALTHCARE SERVICES, 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. “LIVINGSTON HOSPITAL AND HEALTHCARE SERVI Single Audits.” https://getauditradar.com/single-audits/ky/livingston-hospital-and-healthcare-services-inc-610518022/. Data as of 2026-09-09.