CIRCLE OF NATIONS, INC: Single Audit Reports and Findings
CIRCLE OF NATIONS, INC filed 7 single audits between 2016 and 2025; the most recently observed auditor is EIDE BAILLY LLP (2025), and the 2025 report lists 1 finding, including 1 material weakness. Data as of 2026-09-15.
Data as of Sep 15, 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; CIRCLE OF NATIONS, INC is recorded in WAHPETON, North Dakota under EIN 450431501, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,657,495 | $750,000 | EIDE BAILLY LLP | 1 | MW / SD | 2025-06-GSAFAC-0000409631 |
| 2024 | 2024-06-30 | $5,791,956 | $750,000 | EIDE BAILLY LLP | 2 | MW | 2024-06-GSAFAC-0000362155 |
| 2023 | 2023-06-30 | $5,483,915 | $750,000 | EIDE BAILLY LLP | 2 | MW | 2023-06-GSAFAC-0000034028 |
| 2022 | 2022-06-30 | $6,177,923 | $750,000 | EIDE BAILLY LLP | 3 | MW | 2022-06-CENSUS-0000198573 |
| 2021 | 2021-06-30 | $5,002,616 | $750,000 | EIDE BAILLY LLP | 2 | SD | 2021-06-CENSUS-0000198573 |
| 2017 | 2017-06-30 | $5,593,166 | $750,000 | EIDE BAILLY LLP | 5 | SD | 2017-06-CENSUS-0000198573 |
| 2016 | 2016-06-30 | $5,126,677 | $750,000 | EIDE BAILLY LLP | 4 | SD | 2016-06-CENSUS-0000198573 |
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 |
|---|---|---|---|
| 15.042 | INDIAN SCHOOL EQUALIZATION | $2,203,450 | Yes |
| 15.047 | INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE | $1,212,050 | No |
| 15.046 | ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS | $777,476 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $453,959 | No |
| 15.044 | INDIAN SCHOOLS STUDENT TRANSPORTATION | $308,035 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $227,611 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $191,013 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $57,836 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $50,288 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $41,989 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $33,626 | No |
| 15.151 | EDUCATION ENHANCEMENTS | $31,114 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $27,726 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $26,000 | No |
| 15.149 | FOCUS ON STUDENT ACHIEVEMENT | $8,313 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $3,040 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,564 | No |
| 84.358 | RURAL EDUCATION | $1,381 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $1,024 | 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 |
|---|---|---|---|
| 2025-007 | AB | Significant deficiency | Yes |
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.
- Total revenue
- $5,861,304
- Total assets
- $5,175,701
- NTEE code
- B24
- Exempt under
- 501(c)(3)
- Ruling year
- 1999
- BMF release
- 2026-09-17
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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 CIRCLE OF NATIONS, 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. “CIRCLE OF NATIONS, INC Single Audits and Findings (ND).” https://getauditradar.com/single-audits/nd/circle-of-nations-inc-450431501/. Data as of 2026-09-15.