MICHIGAN FEDERATED CHAPTERS OF THE COUNCIL FOR EXCEPTIONAL CHILDREN: Single Audit Reports and Findings
MICHIGAN FEDERATED CHAPTERS OF THE COUNCIL FOR EXCEPTIONAL CHILDREN filed 1 single audit between 2021 and 2021; the most recently observed auditor is FLEGAL AND MELNIK, CPA (2021), and the 2021 report lists 3 findings, including 1 material weakness. 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; MICHIGAN FEDERATED CHAPTERS OF THE COUNCIL FOR EXCEPTIONAL CHILDREN is recorded in MARSHALL, Michigan under EIN 382468632, 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 | 2021-06-30 | $1,250,000 | $750,000 | FLEGAL AND MELNIK, CPA | 3 | MW / SD | 2021-06-CENSUS-0000251566 |
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 |
|---|---|---|---|
| 21.019 | CORONAVIRUS RELIEF FUND | $1,250,000 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2021-001 | P | Material weakness | No |
| 2021-002 | P | Significant deficiency | No |
| 2021-003 | P | 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.
- Most recent return
- 990 for 2025-06
- Total revenue
- $427,584
- Total assets
- $297,894
- Paid preparer
- FLEGAL & MELNIK
- IRS object id
- 202513449349300326
- NTEE code
- B28C
- Exempt under
- 501(c)(3)
- Ruling year
- 1984
- 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 MICHIGAN FEDERATED CHAPTERS OF THE COUNCIL FOR EXCEPTIONAL CHILDREN 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. “MICHIGAN FEDERATED CHAPTERS OF THE COUNC Single Audits.” https://getauditradar.com/single-audits/mi/michigan-federated-chapters-of-the-council-for-exceptional-children-382468632/. Data as of 2026-09-18.