THE LEARNING LAMP, INC.: Single Audit Reports and Findings
THE LEARNING LAMP, INC. filed 1 single audit between 2020 and 2020; the most recently observed auditor is Kotzan CPA & Associates, P.C. (2020), and the 2020 report lists 2 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; THE LEARNING LAMP, INC. is recorded in JOHNSTOWN, Pennsylvania under EIN 200306745, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2020 | 2020-12-31 | $941,803 | $750,000 | Kotzan CPA & Associates, P.C. | 2 | SD | 2020-12-CENSUS-0000232336 |
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 | COVID-19 CORONAVIRUS RELIEF FUND | $396,600 | Yes |
| 93.575 | COVID-19 CHILD CARE AND DEVELOPMENT BLOCK GRANT | $327,500 | No |
| 59.008 | DISASTER ASSISTANCE LOANS | $150,000 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $49,191 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $18,512 | 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 |
|---|---|---|---|
| 2020-001 | L | Other | No |
| 2020-002 | L | 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 2025-12
- Total revenue
- $16,533,603
- Total assets
- $9,286,526
- Accounting fees (Part IX line 11c)
- $18,247
- Paid preparer
- KOTZAN CPA AND ASSOCIATES PC
- IRS object id
- 202632309349300623
- NTEE code
- B80
- Exempt under
- 501(c)(3)
- Ruling year
- 2003
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Pennsylvania nonprofits
- Pennsylvania single audit statistics
- Pennsylvania 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 THE LEARNING LAMP, 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. “THE LEARNING LAMP, INC. Single Audits and Findings (PA).” https://getauditradar.com/single-audits/pa/the-learning-lamp-inc-200306745/. Data as of 2026-09-18.