Coalfield Development Corporation: Single Audit Reports and Findings
Coalfield Development Corporation filed 9 single audits between 2016 and 2024; the most recently observed auditor is HESS, STEWART & CAMPBELL, PLLC (2024), and the 2024 report lists 0 findings, including 1 material weakness. 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; Coalfield Development Corporation is recorded in HUNTINGTON, West Virginia under EIN 263836207, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $9,657,208 | $750,000 | HESS, STEWART & CAMPBELL, PLLC | 0 | MW | 2024-12-GSAFAC-0000383077 |
| 2023 | 2023-12-31 | $8,208,790 | $750,000 | HESS, STEWART & CAMPBELL, PLLC | 0 | MW | 2023-12-GSAFAC-0000057693 |
| 2022 | 2022-12-31 | $4,270,731 | $750,000 | HESS, STEWART & CAMPBELL, PLLC | 0 | SD | 2022-12-CENSUS-0000247232 |
| 2021 | 2021-12-31 | $3,577,618 | $750,000 | HESS, STEWART & CAMPBELL, PLLC | 1 | SD | 2021-12-CENSUS-0000247232 |
| 2020 | 2020-12-31 | $3,256,205 | $750,000 | WARE & HALL, PLLC | 1 | SD | 2020-12-CENSUS-0000247232 |
| 2019 | 2019-12-31 | $2,122,621 | $750,000 | WARE & HALL, PLLC | 0 | SD | 2019-12-CENSUS-0000247232 |
| 2018 | 2018-12-31 | $3,757,169 | $750,000 | WARE & HALL, PLLC | 0 | SD | 2018-12-CENSUS-0000247232 |
| 2017 | 2017-12-31 | $2,973,996 | $750,000 | WARE & HALL, PLLC | 0 | SD | 2017-12-CENSUS-0000247232 |
| 2016 | 2016-12-31 | $1,770,049 | $750,000 | WARE & HALL, PLLC | 0 | SD | 2016-12-CENSUS-0000247232 |
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 |
|---|---|---|---|
| 11.307 | Coronavirus Economic Adjustment Assistance | $1,870,822 | Yes |
| 10.415 | RURAL RENTAL HOUSING LOANS | $1,108,388 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $1,107,829 | Yes |
| 17.280 | WORKFORCE INVESTMENT ACT (WIA) DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS | $1,019,745 | Yes |
| 11.307 | Coronavirus Economic Adjustment Assistance | $893,614 | Yes |
| 11.307 | Coronavirus Economic Adjustment Assistance | $844,005 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $481,266 | Yes |
| 10.415 | RURAL RENTAL HOUSING LOANS | $267,689 | No |
| 11.307 | Coronavirus Economic Adjustment Assistance | $257,547 | Yes |
| 11.307 | Coronavirus Economic Adjustment Assistance | $231,362 | Yes |
| 10.186 | Regional Food Business Centers | $219,930 | No |
| 10.935 | URBAN AGRICULTURE AND INNOVATIVE PRODUCTION | $185,717 | No |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $173,856 | No |
| 93.570 | COMMUNITY SERVICES BLOCK GRANT_DISCRETIONARY AWARDS | $167,950 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $150,612 | No |
| 66.815 | ENVIRONMENTAL WORKFORCE DEVELOPMENT AND JOB TRAINING COOPERATIVE AGREEMENTS | $77,386 | No |
| 10.427 | RURAL RENTAL ASSISTANCE PAYMENTS | $75,666 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $73,305 | No |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $61,539 | No |
| 10.427 | RURAL RENTAL ASSISTANCE PAYMENTS | $45,666 | No |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $43,772 | No |
| 15.904 | HISTORIC PRESERVATION FUND GRANTS-IN-AID | $40,645 | No |
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $39,327 | No |
| 81.255 | Clean Energy Demonstrations | $38,522 | No |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $36,786 | 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 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
- 2026-09-17
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 Single Audits and Findings (WV).” https://getauditradar.com/single-audits/wv/coalfield-development-corporation-263836207/. Data as of 2026-09-18.