FIRST LIGHT: Single Audit Reports and Findings
FIRST LIGHT filed 3 single audits between 2019 and 2024; the most recently observed auditor is Phillips CPAs and Advisors (2024), and the 2024 report lists 6 findings. Data as of 2026-09-17.
Data as of Sep 17, 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; FIRST LIGHT is recorded in ANDERSON, South Carolina under EIN 570902073, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $886,504 | $750,000 | Phillips CPAs and Advisors | 6 | SD | 2024-06-GSAFAC-0000363273 |
| 2023 | 2023-06-30 | $882,025 | $750,000 | Phillips CPAs and Advisors | 0 | — | 2023-06-GSAFAC-0000045554 |
| 2019 | 2019-06-30 | $767,956 | $750,000 | MCKINLEY, COOPER & CO, LLC | 4 | SD | 2019-06-CENSUS-0000249794 |
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 |
|---|---|---|---|
| 16.575 | CRIME VICTIM ASSISTANCE | $357,687 | Yes |
| 16.575 | CRIME VICTIM ASSISTANCE | $138,549 | Yes |
| 16.575 | CRIME VICTIM ASSISTANCE | $101,746 | Yes |
| 16.575 | CRIME VICTIM ASSISTANCE | $47,526 | Yes |
| 16.575 | CRIME VICTIM ASSISTANCE | $45,931 | Yes |
| 16.017 | SEXUAL ASSAULT SERVICES FORMULA PROGRAM | $35,422 | No |
| 16.758 | IMPROVING THE INVESTIGATION AND PROSECUTION OF CHILD ABUSE AND THE REGIONAL AND LOCAL CHILDREN'S ADVOCACY CENTERS | $35,318 | No |
| 16.758 | IMPROVING THE INVESTIGATION AND PROSECUTION OF CHILD ABUSE AND THE REGIONAL AND LOCAL CHILDREN'S ADVOCACY CENTERS | $25,450 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $25,004 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $20,000 | No |
| 16.758 | IMPROVING THE INVESTIGATION AND PROSECUTION OF CHILD ABUSE AND THE REGIONAL AND LOCAL CHILDREN'S ADVOCACY CENTERS | $16,323 | No |
| 93.136 | INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS | $14,124 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $12,255 | Yes |
| 93.136 | INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS | $11,169 | 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 |
|---|---|---|---|
| 2024-001 | 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.
- Total revenue
- $1,224,199
- Total assets
- $482,394
- IRS object id
- 202641209349300919
- NTEE code
- F42Z
- Exempt under
- 501(c)(3)
- Ruling year
- 1991
- 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 FIRST LIGHT 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. “FIRST LIGHT Single Audits and Findings (SC).” https://getauditradar.com/single-audits/sc/first-light-570902073/. Data as of 2026-09-17.