Non-Profit Security Program (ALN 97.008): Nonprofit Single Audit Statistics
131 nonprofits reported spending Non-Profit Security Program (ALN 97.008) funds in single audits for audit year 2025, $19,676,500 in total. 1 of 131 of those audits (0.8%) 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 Non-Profit Security Program funds?
131 nonprofits reported Non-Profit Security Program (ALN 97.008) in single audits for audit year 2025, $19,676,500 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 38 | $1,992,662 |
| 2022 | 61 | $4,411,136 |
| 2023 | 77 | $9,592,602 |
| 2024 | 105 | $14,561,533 |
| 2025 | 131 | $19,676,500 |
How often is Non-Profit Security Program audited as a major program?
6 of 131 (4.6%) 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 | 6 of 6 (100.0%) |
| Qualified | 0 of 6 (0.0%) |
| Adverse | 0 of 6 (0.0%) |
| Disclaimer | 0 of 6 (0.0%) |
How often do audits report findings on Non-Profit Security Program?
1 of 131 (0.8%) 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 | 0 of 38 (0.0%) |
| 2022 | 0 of 61 (0.0%) |
| 2023 | 1 of 77 (1.3%) |
| 2024 | 2 of 105 (1.9%) |
| 2025 | 1 of 131 (0.8%) |
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 |
|---|---|
| Period of performance (H) | 1 |
Is the money received directly or through a pass-through entity?
18 of 131 (13.7%) 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 | 18 of 131 (13.7%) |
| Only through a pass-through entity | 113 of 131 (86.3%) |
Which states report the most Non-Profit Security Program 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 |
|---|---|---|
| New York | 35 | $6,787,707 |
| Texas | 8 | $1,047,720 |
| Florida | 5 | $556,998 |
| Illinois | 5 | $1,410,278 |
| Vermont | 5 | $416,471 |
| Colorado | 4 | $248,171 |
| Arkansas | 3 | $273,150 |
| Minnesota | 3 | $260,978 |
| North Dakota | 3 | $471,206 |
| Nebraska | 3 | $613,527 |
Which audit firms were observed on the most filings that report Non-Profit Security Program?
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 |
|---|---|
| Roth & Company LLP | 17 |
| Eide Bailly LLP | 8 |
| KPMG LLP | 8 |
| Ernst & Young LLP | 6 |
| Deloitte & Touche LLP | 4 |
| Plante & Moran, PLLC | 4 |
| A Kahan CPA PC | 3 |
| Baker Tilly US, LLP | 3 |
| CBIZ CPAs P.C. | 3 |
| CliftonLarsonAllen LLP | 3 |
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. “Non-Profit Security Program (97.008): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/97-008/. Data as of 2026-11-06.