HORSE CREEK ACADEMY: Single Audit Reports and Findings
HORSE CREEK ACADEMY filed 2 single audits between 2022 and 2023; the most recently observed auditor is MARTIN SMITH & COMPANY CPAS (2023), and the 2023 report lists 0 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; HORSE CREEK ACADEMY is recorded in AIKEN, South Carolina under EIN 571111775, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $998,600 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2023-06-GSAFAC-0000012364 |
| 2022 | 2022-06-30 | $1,249,971 | $750,000 | ELLIOTT DAVIS, LLC | 0 | SD | 2022-06-CENSUS-0000256497 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $670,524 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $163,076 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $73,500 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $62,621 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $17,340 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $7,516 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,023 | Yes |
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.
- Total revenue
- $18,459,796
- Total assets
- $23,777,022
- IRS object id
- 202631359349315808
- NTEE code
- B29
- Exempt under
- 501(c)(3)
- Ruling year
- 2002
- 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 HORSE CREEK ACADEMY 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. “HORSE CREEK ACADEMY Single Audits and Findings (SC).” https://getauditradar.com/single-audits/sc/horse-creek-academy-571111775/. Data as of 2026-09-17.