Emergency Food and Shelter National Board Program (ALN 97.024): Nonprofit Single Audit Statistics
789 nonprofits reported spending Emergency Food and Shelter National Board Program (ALN 97.024) funds in single audits for audit year 2025, $43,589,568 in total. 4 of 789 of those audits (0.5%) 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 Emergency Food and Shelter National Board Program funds?
789 nonprofits reported Emergency Food and Shelter National Board Program (ALN 97.024) in single audits for audit year 2025, $43,589,568 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 1,513 | $484,847,162 |
| 2022 | 1,409 | $723,888,018 |
| 2023 | 1,461 | $933,020,481 |
| 2024 | 1,324 | $311,094,783 |
| 2025 | 789 | $43,589,568 |
How often is Emergency Food and Shelter National Board Program audited as a major program?
7 of 789 (0.9%) 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 | 7 of 7 (100.0%) |
| Qualified | 0 of 7 (0.0%) |
| Adverse | 0 of 7 (0.0%) |
| Disclaimer | 0 of 7 (0.0%) |
How often do audits report findings on Emergency Food and Shelter National Board Program?
4 of 789 (0.5%) 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 | 10 of 1,513 (0.7%) |
| 2022 | 16 of 1,409 (1.1%) |
| 2023 | 24 of 1,461 (1.6%) |
| 2024 | 18 of 1,324 (1.4%) |
| 2025 | 4 of 789 (0.5%) |
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 |
|---|---|
| Allowable costs / cost principles (B) | 2 |
| Reporting (L) | 2 |
| Other / not classified (P) | 2 |
| Activities allowed or unallowed (A) | 1 |
| Cash management (C) | 1 |
| Eligibility (E) | 1 |
| Equipment and real property management (F) | 1 |
| Matching, level of effort, earmarking (G) | 1 |
| Period of performance (H) | 1 |
| Procurement and suspension and debarment (I) | 1 |
| Program income (J) | 1 |
| Subrecipient monitoring (M) | 1 |
| Special tests and provisions (N) | 1 |
Is the money received directly or through a pass-through entity?
223 of 789 (28.3%) 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 | 223 of 789 (28.3%) |
| Only through a pass-through entity | 566 of 789 (71.7%) |
Which states report the most Emergency Food and Shelter National Board 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 |
|---|---|---|
| California | 122 | $7,204,910 |
| Illinois | 54 | $5,610,877 |
| Pennsylvania | 50 | $1,075,978 |
| New York | 45 | $1,673,077 |
| Florida | 35 | $2,440,345 |
| Texas | 33 | $2,213,480 |
| Massachusetts | 29 | $790,665 |
| Ohio | 26 | $331,769 |
| Michigan | 22 | $564,764 |
| North Carolina | 22 | $805,081 |
Which audit firms were observed on the most filings that report Emergency Food and Shelter National Board 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 |
|---|---|
| CliftonLarsonAllen LLP | 35 |
| Baker Tilly US, LLP | 29 |
| Wipfli LLP | 18 |
| CBIZ CPAs P.C. | 17 |
| Armanino | 12 |
| BDO USA, P.C. | 11 |
| PKF O'Connor Davies, LLP | 11 |
| Forvis Mazars, LLP | 10 |
| Grant Thornton LLP | 10 |
| CohnReznick LLP | 9 |
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. “Emergency Food and Shelter National… (97.024): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/97-024/. Data as of 2026-11-06.