UPCAP SERVICES, INC.: Single Audit Reports and Findings
UPCAP SERVICES, INC. filed 10 single audits between 2016 and 2025; the most recently observed auditor is MANER COSTERISAN (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; UPCAP SERVICES, INC. is recorded in ESCANABA, Michigan under EIN 381957176, 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 | 2025-09-30 | $4,709,312 | $1,000,000 | MANER COSTERISAN | 0 | — | 2025-09-GSAFAC-0000406832 |
| 2024 | 2024-09-30 | $4,440,528 | $750,000 | MANER COSTERISAN | 0 | — | 2024-09-GSAFAC-0000368739 |
| 2023 | 2023-09-30 | $3,322,169 | $750,000 | MANER COSTERISAN | 7 | MW / SD | 2023-09-GSAFAC-0000041841 |
| 2022 | 2022-09-30 | $3,648,241 | $750,000 | ANDERSON, TACKMAN & COMPANY, PLC | 0 | — | 2022-09-CENSUS-0000055680 |
| 2021 | 2021-09-30 | $3,500,659 | $750,000 | ANDERSON, TACKMAN & COMPANY, PLC | 0 | — | 2021-09-CENSUS-0000055680 |
| 2020 | 2020-09-30 | $3,824,680 | $750,000 | ANDERSON, TACKMAN & COMPANY, PLC | 0 | — | 2020-09-CENSUS-0000055680 |
| 2019 | 2019-09-30 | $3,227,954 | $750,000 | ANDERSON, TACKMAN & COMPANY, PLC | 0 | — | 2019-09-CENSUS-0000055680 |
| 2018 | 2018-09-30 | $2,713,273 | $750,000 | ANDERSON, TACKMAN & COMPANY, PLC | 0 | — | 2018-09-CENSUS-0000055680 |
| 2017 | 2017-09-30 | $2,886,130 | $750,000 | ANDERSON, TACKMAN & COMPANY, PLC | 0 | — | 2017-09-CENSUS-0000055680 |
| 2016 | 2016-09-30 | $2,864,966 | $750,000 | ANDERSON, TACKMAN & COMPANY, PLC | 0 | — | 2016-09-CENSUS-0000055680 |
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 |
|---|---|---|---|
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $662,274 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $504,528 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $493,181 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $443,694 | Yes |
| 10.182 | LOCAL FOOD PURCHASE ASSISTANCE | $435,859 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $325,041 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $259,613 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $257,536 | Yes |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $200,839 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $183,868 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $154,814 | Yes |
| 17.235 | SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM | $118,484 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $111,331 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $97,847 | Yes |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART D_DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $73,847 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $66,678 | Yes |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $50,962 | No |
| 93.071 | MEDICARE ENROLLMENT ASSISTANCE PROGRAM | $41,526 | No |
| 93.556 | PROMOTING SAFE AND STABLE FAMILIES | $35,270 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART D_DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $34,630 | No |
| 93.042 | SPECIAL PROGRAMS FOR THE AGING_TITLE VII, CHAPTER 2_LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS | $33,722 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $31,972 | No |
| 93.324 | STATE HEALTH INSURANCE ASSISTANCE PROGRAM | $29,426 | No |
| 93.042 | SPECIAL PROGRAMS FOR THE AGING_TITLE VII, CHAPTER 2_LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS | $18,613 | No |
| 93.048 | SPECIAL PROGRAMS FOR THE AGING_TITLE IV_AND TITLE II_DISCRETIONARY PROJECTS | $16,175 | 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 2025-09
- Total revenue
- $48,922,256
- Total assets
- $56,373,807
- Accounting fees (Part IX line 11c)
- $30,242
- Paid preparer
- MANER COSTERISAN PC
- IRS object id
- 202641969349300829
- NTEE code
- P120
- Exempt under
- 501(c)(3)
- Ruling year
- 1972
- 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 UPCAP 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. “UPCAP SERVICES, INC. Single Audits and Findings (MI).” https://getauditradar.com/single-audits/mi/upcap-services-inc-381957176/. Data as of 2026-09-18.