FRIENDS RESEARCH INSTITUTE, INC.: Single Audit Reports and Findings
FRIENDS RESEARCH INSTITUTE, INC. filed 10 single audits between 2016 and 2025; the most recently observed auditor is KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 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; FRIENDS RESEARCH INSTITUTE, INC. is recorded in BALTIMORE, Maryland under EIN 520701445, 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 | 2025-06-30 | $10,258,804 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2025-06-GSAFAC-0000405225 |
| 2024 | 2024-06-30 | $8,546,619 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2024-06-GSAFAC-0000068818 |
| 2023 | 2023-06-30 | $8,135,270 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2023-06-GSAFAC-0000006958 |
| 2022 | 2022-06-30 | $6,110,184 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2022-06-CENSUS-0000073152 |
| 2021 | 2021-06-30 | $6,013,079 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2021-06-CENSUS-0000073152 |
| 2020 | 2020-06-30 | $6,297,882 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2020-06-CENSUS-0000073152 |
| 2019 | 2019-06-30 | $4,966,032 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2019-06-CENSUS-0000073152 |
| 2018 | 2018-06-30 | $5,576,363 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2018-06-CENSUS-0000073152 |
| 2017 | 2017-06-30 | $5,849,321 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2017-06-CENSUS-0000073152 |
| 2016 | 2016-06-30 | $6,073,416 | $750,000 | KATZ, ABOSCH, WINDESHEIM, GERSHMAN & FREEDMAN, P.A. | 0 | — | 2016-06-CENSUS-0000073152 |
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 |
|---|---|---|---|
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $8,008,745 | Yes |
| 93.226 | RESEARCH ON HEALTHCARE COSTS, QUALITY AND OUTCOMES | $711,029 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $369,465 | Yes |
| 93.855 | ALLERGY AND INFECTIOUS DISEASES RESEARCH | $159,907 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $146,649 | Yes |
| 93.242 | MENTAL HEALTH RESEARCH GRANTS | $139,188 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $138,868 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $115,923 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $106,322 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $90,899 | Yes |
| 93.242 | MENTAL HEALTH RESEARCH GRANTS | $74,509 | Yes |
| 93.103 | FOOD AND DRUG ADMINISTRATION RESEARCH | $46,124 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $38,879 | Yes |
| 93.421 | STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATIONS HEALTH | $23,444 | No |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $21,958 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $20,616 | Yes |
| 93.855 | ALLERGY AND INFECTIOUS DISEASES RESEARCH | $20,032 | Yes |
| 93.242 | MENTAL HEALTH RESEARCH GRANTS | $15,868 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $10,379 | Yes |
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 2025-06
- Total revenue
- $11,786,193
- Total assets
- $8,483,431
- Paid preparer
- KATZ ABOSCH
- IRS object id
- 202611329349304931
- NTEE code
- F050
- Exempt under
- 501(c)(3)
- Ruling year
- 1957
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Maryland nonprofits
- Maryland single audit statistics
- Maryland 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 FRIENDS RESEARCH INSTITUTE, 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. “FRIENDS RESEARCH INSTITUTE, INC. Single Audits and Findings (MD).” https://getauditradar.com/single-audits/md/friends-research-institute-inc-520701445/. Data as of 2026-09-18.