ROYAL LIVE OAKS ACADEMY OF THE ARTS & SCIENCES: Single Audit Reports and Findings
ROYAL LIVE OAKS ACADEMY OF THE ARTS & SCIENCES filed 9 single audits between 2016 and 2025; the most recently observed auditor is MARTIN SMITH & COMPANY CPAS (2025), and the 2025 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; ROYAL LIVE OAKS ACADEMY OF THE ARTS & SCIENCES is recorded in HARDEEVILLE, South Carolina under EIN 453046654, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $18,654,858 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2025-06-GSAFAC-0000396568 |
| 2024 | 2024-06-30 | $18,962,397 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2024-06-GSAFAC-0000068546 |
| 2023 | 2023-06-30 | $20,143,514 | $750,000 | ELLIOTT DAVIS, LLC | 0 | — | 2023-06-GSAFAC-0000027662 |
| 2021 | 2021-06-30 | $1,483,059 | $750,000 | ELLIOTT DAVIS, LLC | 0 | — | 2021-06-CENSUS-0000239792 |
| 2020 | 2020-06-30 | $19,301,795 | $750,000 | ELLIOTT DAVIS, LLC | 0 | — | 2020-06-CENSUS-0000239792 |
| 2019 | 2019-06-30 | $11,405,127 | $750,000 | ELLIOTT DAVIS, LLC | 0 | — | 2019-06-CENSUS-0000239792 |
| 2018 | 2018-06-30 | $2,046,201 | $750,000 | ELLIOTT DAVIS, LLC | 0 | SD | 2018-06-CENSUS-0000239792 |
| 2017 | 2017-06-30 | $1,040,159 | $750,000 | ELLIOTT DAVIS, LLC | 0 | — | 2017-06-CENSUS-0000239792 |
| 2016 | 2016-06-30 | $961,437 | $750,000 | ELLIOTT DAVIS, LLC | 0 | — | 2016-06-CENSUS-0000239792 |
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 |
|---|---|---|---|
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $8,770,809 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $8,561,529 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $660,142 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $521,483 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $59,440 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $33,785 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $27,855 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $19,815 | 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.
- Most recent return
- 990 for 2025-06
- Total revenue
- $10,708,821
- Total assets
- $21,275,140
- Accounting fees (Part IX line 11c)
- $83,299
- Paid preparer
- MARTIN SMITH & COMPANY CPAS PA
- IRS object id
- 202601269349302085
- NTEE code
- B29
- Exempt under
- 501(c)(3)
- Ruling year
- 2014
- 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 ROYAL LIVE OAKS ACADEMY OF THE ARTS & SCIENCES 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. “ROYAL LIVE OAKS ACADEMY OF THE ARTS & SC Single Audits.” https://getauditradar.com/single-audits/sc/royal-live-oaks-academy-of-the-arts-and-sciences-453046654/. Data as of 2026-09-17.