Cumberland Mountain Community Services: Single Audit Reports and Findings
Cumberland Mountain Community Services filed 10 single audits between 2016 and 2025; the most recently observed auditor is HBC Certified Public Accountants (2025), and the 2025 report lists 0 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; Cumberland Mountain Community Services is recorded in CEDAR BLUFF, Virginia under EIN 540944560, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,417,457 | $750,000 | HBC Certified Public Accountants | 0 | — | 2025-06-GSAFAC-0000389804 |
| 2024 | 2024-06-30 | $2,972,006 | $750,000 | HBC Certified Public Accountants | 0 | — | 2024-06-GSAFAC-0000067102 |
| 2023 | 2023-06-30 | $3,898,099 | $750,000 | HBC Certified Public Accountants | 0 | — | 2023-06-GSAFAC-0000007753 |
| 2022 | 2022-06-30 | $2,959,017 | $750,000 | HBC Certified Public Accountants | 0 | — | 2022-06-CENSUS-0000197436 |
| 2021 | 2021-06-30 | $2,373,836 | $750,000 | HBC Certified Public Accountants | 0 | — | 2021-06-CENSUS-0000197436 |
| 2020 | 2020-06-30 | $2,396,060 | $750,000 | HICOK, FERN & COMPANY | 0 | — | 2020-06-CENSUS-0000197436 |
| 2019 | 2019-06-30 | $2,529,612 | $750,000 | HICOK, FERN & COMPANY | 0 | — | 2019-06-CENSUS-0000197436 |
| 2018 | 2018-06-30 | $2,599,519 | $750,000 | HICOK, FERN & COMPANY | 0 | — | 2018-06-CENSUS-0000197436 |
| 2017 | 2017-06-30 | $2,180,350 | $750,000 | RAYMOND A. FROY, JR., CPA PC | 0 | — | 2017-06-CENSUS-0000197436 |
| 2016 | 2016-06-30 | $2,146,007 | $750,000 | RAYMOND A. FROY, JR., CPA PC | 0 | — | 2016-06-CENSUS-0000197436 |
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 |
|---|---|---|---|
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $949,206 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $328,779 | Yes |
| 93.788 | OPIOID STR | $318,568 | No |
| 93.788 | OPIOID STR | $286,544 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $142,491 | Yes |
| 93.788 | OPIOID STR | $109,571 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $86,437 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $68,239 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $51,021 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $45,571 | Yes |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $19,996 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $11,034 | 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.
- NTEE code
- E91
- Exempt under
- 501(c)(3)
- Ruling year
- 2000
- 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 Cumberland Mountain Community Services 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. “Cumberland Mountain Community Services Single Audits.” https://getauditradar.com/single-audits/va/cumberland-mountain-community-services-540944560/. Data as of 2026-09-18.