High Plains Regional Education Cooperative No. 3: Single Audit Reports and Findings
High Plains Regional Education Cooperative No. 3 filed 4 single audits between 2021 and 2024; the most recently observed auditor is CORDOVA CPAS LLC (2024), and the 2024 report lists 0 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; High Plains Regional Education Cooperative No. 3 is recorded in RATON, New Mexico under EIN 850384718, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $760,103 | $750,000 | CORDOVA CPAS LLC | 0 | MW / SD | 2024-06-GSAFAC-0000064414 |
| 2023 | 2023-06-30 | $2,703,677 | $750,000 | CORDOVA CPAS LLC | 0 | — | 2023-06-GSAFAC-0000004418 |
| 2022 | 2022-06-30 | $4,468,176 | $750,000 | CORDOVA CPAS LLC | 0 | — | 2022-06-CENSUS-0000251343 |
| 2021 | 2021-06-30 | $2,079,230 | $750,000 | CORDOVA CPAS LLC | 1 | SD | 2021-06-CENSUS-0000251343 |
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 |
|---|---|---|---|
| 84.116 | FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION | $438,480 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $227,887 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $93,736 | 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.
- NTEE code
- B99
- Exempt under
- 501(c)(3)
- Ruling year
- 1991
- BMF release
- 2026-09-17
Read next
- CPA firms that audit New Mexico nonprofits
- New Mexico single audit statistics
- New Mexico 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 High Plains Regional Education Cooperative No. 3 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. “High Plains Regional Education Cooperati Single Audits.” https://getauditradar.com/single-audits/nm/high-plains-regional-education-cooperative-no-3-850384718/. Data as of 2026-09-18.