COALFIELD DEVELOPMENT CORPORATION: Single Audit Reports and Findings

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; COALFIELD DEVELOPMENT CORPORATION is recorded in HUNTINGTON, West Virginia under EIN 263836207, and the Clearinghouse records it as a nonprofit. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.

When is the next single audit due?

If COALFIELD DEVELOPMENT CORPORATION is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2027 at the latest.

Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.

Which federal programs did this organization report?

From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.

What findings did the auditor report?

The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.

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.

Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.

Most recent return

990 for 2024-12

Total revenue

$23,383,753

Total assets

$35,301,312

Accounting fees (Part IX line 11c)

$153,703

Paid preparer

HESS STEWART & CAMPBELL PLLC

IRS object id

202503159349302450

NTEE code

L99

Exempt under

501(c)(3)

Ruling year

2011

BMF release

2026-10-20

Read next

• CPA firms that audit West Virginia nonprofits
• West Virginia single audit statistics
• West Virginia 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 COALFIELD DEVELOPMENT CORPORATION 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. “Coalfield Development Corporation, West Virginia Single Audits.” https://getauditradar.com/single-audits/wv/coalfield-development-corporation-263836207/. Data as of 2026-11-06.