Supportive Housing for the Elderly (ALN 14.157): Nonprofit Single Audit Statistics
2,356 nonprofits reported spending Supportive Housing for the Elderly (ALN 14.157) funds in single audits for audit year 2025, $9,636,644,084 in total. 321 of 2,356 of those audits (13.6%) reported at least one finding on the program. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
How many nonprofits report spending Supportive Housing for the Elderly funds?
2,356 nonprofits reported Supportive Housing for the Elderly (ALN 14.157) in single audits for audit year 2025, $9,636,644,084 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 2,901 | $10,827,371,171 |
| 2022 | 2,794 | $10,613,537,811 |
| 2023 | 2,648 | $10,240,059,885 |
| 2024 | 2,564 | $10,068,851,403 |
| 2025 | 2,356 | $9,636,644,084 |
How often is Supportive Housing for the Elderly audited as a major program?
2,264 of 2,356 (96.1%) of these audits for audit year 2025 audited the program as a major program, one the auditor tests in depth under 2 CFR 200.518. The table gives the auditor’s opinion on the program in those audits.
| Opinion on the program | Audits |
|---|---|
| Unmodified | 2,167 of 2,264 (95.7%) |
| Qualified | 97 of 2,264 (4.3%) |
| Adverse | 2 of 2,264 (0.1%) |
| Disclaimer | 2 of 2,264 (0.1%) |
An audit can list the program on more than one award line, so the four counts can add to slightly more than the audits above.
How often do audits report findings on Supportive Housing for the Elderly?
321 of 2,356 (13.6%) of these audits for audit year 2025 reported at least one finding on the program. A finding counts for the program when the filing links it to an award under this Assistance Listing.
| Audit year | Audits with a finding on the program |
|---|---|
| 2021 | 427 of 2,901 (14.7%) |
| 2022 | 402 of 2,794 (14.4%) |
| 2023 | 389 of 2,648 (14.7%) |
| 2024 | 386 of 2,564 (15.1%) |
| 2025 | 321 of 2,356 (13.6%) |
Which compliance requirements do those findings cite?
A finding can cite more than one requirement. The counts can add to more than the number of findings.
| Requirement | Findings |
|---|---|
| Special tests and provisions (N) | 200 |
| Eligibility (E) | 87 |
| Other / not classified (P) | 69 |
| Activities allowed or unallowed (A) | 39 |
| Reporting (L) | 38 |
| Cash management (C) | 33 |
| Allowable costs / cost principles (B) | 30 |
| Procurement and suspension and debarment (I) | 6 |
| Matching, level of effort, earmarking (G) | 3 |
| Program income (J) | 3 |
| Subrecipient monitoring (M) | 3 |
| Period of performance (H) | 2 |
Is the money received directly or through a pass-through entity?
2,345 of 2,356 (99.5%) of these audits reported at least one award received directly from the federal agency; the others report the program through a pass-through entity.
| How the award was received | Audits |
|---|---|
| At least one award directly from the federal agency | 2,345 of 2,356 (99.5%) |
| Only through a pass-through entity | 11 of 2,356 (0.5%) |
Which states report the most Supportive Housing for the Elderly spending by nonprofits?
The ten states with the most nonprofits reporting the program for audit year 2025, with the federal awards those nonprofits expended.
| State | Nonprofits | Amount expended |
|---|---|---|
| California | 260 | $1,325,587,547 |
| Ohio | 228 | $715,179,661 |
| New York | 177 | $1,177,480,867 |
| Virginia | 105 | $428,157,870 |
| North Carolina | 103 | $322,884,869 |
| Florida | 102 | $550,040,254 |
| Pennsylvania | 92 | $338,412,363 |
| Illinois | 76 | $459,465,632 |
| Massachusetts | 74 | $308,227,261 |
| Minnesota | 71 | $234,952,573 |
Which audit firms were observed on the most filings that report Supportive Housing for the Elderly?
The auditor is the firm observed on each filing; this is not a client list. A firm is shown once under the name it files with, ranked by the nonprofits whose filing reports the program.
| Audit firm observed | Nonprofits |
|---|---|
| Dauby O'Connor & Zaleski, LLC | 262 |
| Maddox & Associates, APC | 141 |
| Plante & Moran, PLLC | 122 |
| CohnReznick LLP | 87 |
| Clark Schaefer Hackett | 85 |
| Comer Nowling and Associates PC | 69 |
| CliftonLarsonAllen LLP | 60 |
| Baker Tilly US, LLP | 53 |
| Bernard Robinson & Company, L.L.P. | 44 |
| Tidwell Group, LLC | 39 |
Read next
- All federal programs nonprofits report
- Single audit findings by compliance requirement
- All AuditRadar statistics
How we computed this
Counts cover single audit filings by non-profit organizations for audit year 2025 in the Federal Audit Clearinghouse. A nonprofit is counted once per program. Amounts are federal awards expended as reported on the schedule of expenditures of federal awards. A finding is counted for a program when the filing links it to an award under this Assistance Listing. Listings reported by fewer than 100 nonprofits have no page.
Cite this page
AuditRadar. “Supportive Housing for the Elderly (14.157): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/14-157/. Data as of 2026-11-06.