HIGHFIELDS, INC: Single Audit Reports and Findings
HIGHFIELDS, INC filed 11 single audits between 2016 and 2026; the most recently observed auditor is MANER COSTERISAN (2026), and the 2026 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; HIGHFIELDS, INC is recorded in ONONDAGA, Michigan under EIN 386099698, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2026 | 2026-04-30 | $1,704,338 | $1,000,000 | MANER COSTERISAN | 0 | — | 2026-04-GSAFAC-0000424285 |
| 2025 | 2025-04-30 | $1,507,655 | $1,000,000 | MANER COSTERISAN | 0 | SD | 2025-04-GSAFAC-0000375810 |
| 2024 | 2024-04-30 | $1,074,642 | $750,000 | MANER COSTERISAN | 0 | — | 2024-04-GSAFAC-0000053067 |
| 2023 | 2023-04-30 | $802,484 | $750,000 | MANER COSTERISAN | 0 | — | 2023-04-GSAFAC-0000001165 |
| 2022 | 2022-04-30 | $1,063,585 | $750,000 | MANER COSTERISAN | 0 | — | 2022-04-CENSUS-0000211052 |
| 2021 | 2021-04-30 | $1,012,470 | $750,000 | MANER COSTERISAN | 0 | — | 2021-04-CENSUS-0000211052 |
| 2020 | 2020-04-30 | $1,193,860 | $750,000 | MANER COSTERISAN | 0 | — | 2020-04-CENSUS-0000211052 |
| 2019 | 2019-04-30 | $1,183,463 | $750,000 | MANER COSTERISAN | 0 | — | 2019-04-CENSUS-0000211052 |
| 2018 | 2018-04-30 | $1,212,382 | $750,000 | MANER COSTERISAN | 0 | — | 2018-04-CENSUS-0000211052 |
| 2017 | 2017-04-30 | $988,180 | $750,000 | MANER COSTERISAN | 0 | — | 2017-04-CENSUS-0000211052 |
| 2016 | 2016-04-30 | $1,038,778 | $750,000 | MANER COSTERISAN | 0 | — | 2016-04-CENSUS-0000211052 |
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 |
|---|---|---|---|
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $510,658 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $477,956 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $327,241 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $321,827 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $23,211 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $11,327 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $9,335 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $6,224 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $5,956 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $4,278 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $2,652 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,854 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $1,203 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $616 | 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 2025-04
- Total revenue
- $8,951,089
- Total assets
- $5,089,956
- Accounting fees (Part IX line 11c)
- $30,867
- Paid preparer
- MANER COSTERISAN PC
- IRS object id
- 202522899349300642
- Exempt under
- 501(c)(3)
- Ruling year
- 1965
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Michigan nonprofits
- Michigan single audit statistics
- Michigan 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 HIGHFIELDS, 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. “HIGHFIELDS, INC Single Audits and Findings (MI).” https://getauditradar.com/single-audits/mi/highfields-inc-386099698/. Data as of 2026-09-18.