Low Country Health Care System, Inc.: Single Audit Reports and Findings
Low Country Health Care System, Inc. filed 10 single audits between 2016 and 2025; the most recently observed auditor is Terry Horne, CPA (2025), and the 2025 report lists 0 findings. Data as of 2026-09-16.
Data as of Sep 16, 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; Low Country Health Care System, Inc. is recorded in FAIRFAX, Tennessee under EIN 582366697, 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 | 2025-11-30 | $4,526,570 | $1,000,000 | Terry Horne, CPA | 0 | — | 2025-11-GSAFAC-0000406638 |
| 2024 | 2024-11-30 | $5,164,300 | $750,000 | Terry Horne, CPA | 0 | — | 2024-11-GSAFAC-0000358731 |
| 2023 | 2023-11-30 | $5,699,295 | $750,000 | Terry Horne, CPA | 0 | — | 2023-11-GSAFAC-0000028570 |
| 2022 | 2022-11-30 | $6,354,796 | $750,000 | Terry Horne, CPA | 0 | — | 2022-11-CENSUS-0000200177 |
| 2021 | 2021-11-30 | $7,369,110 | $750,000 | Terry Horne, CPA | 7 | MW | 2021-11-CENSUS-0000200177 |
| 2020 | 2020-11-30 | $5,093,746 | $750,000 | Terry Horne, CPA | 0 | — | 2020-11-CENSUS-0000200177 |
| 2019 | 2019-11-30 | $4,111,868 | $750,000 | Terry Horne, CPA | 0 | — | 2019-11-CENSUS-0000200177 |
| 2018 | 2018-11-30 | $3,584,651 | $750,000 | Terry Horne, CPA | 1 | MW | 2018-11-CENSUS-0000200177 |
| 2017 | 2017-11-30 | $3,267,648 | $750,000 | Terry Horne, CPA | 0 | — | 2017-11-CENSUS-0000200177 |
| 2016 | 2016-11-30 | $3,174,764 | $750,000 | Terry Horne, CPA | 0 | — | 2016-11-CENSUS-0000200177 |
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 |
|---|---|---|---|
| 93.224 | CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) | $3,672,446 | Yes |
| 93.918 | GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE | $583,347 | No |
| 93.870 | MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT | $171,934 | No |
| 93.153 | COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, INFANTS, CHILDREN, AND YOUTH | $61,184 | No |
| 93.224 | CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) | $14,520 | Yes |
| 93.527 | AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM | $12,056 | Yes |
| 93.898 | CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS | $10,156 | No |
| 93.912 | RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT | $788 | No |
| 93.912 | RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT | $139 | No |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $0 | 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 2025-11
- Total revenue
- $32,253,614
- Total assets
- $22,742,143
- Accounting fees (Part IX line 11c)
- $165,492
- Paid preparer
- Terry Horne CPA Inc
- IRS object id
- 202610549349301121
- NTEE code
- E32
- Exempt under
- 501(c)(3)
- Ruling year
- 1999
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Tennessee nonprofits
- Tennessee single audit statistics
- Tennessee 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 Low Country Health Care System, 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. “Low Country Health Care System, Inc. Single Audits.” https://getauditradar.com/single-audits/tn/low-country-health-care-system-inc-582366697/. Data as of 2026-09-16.