Nonprofit Audit Services for California Organizations
Form 990 audits, Uniform Guidance Single Audits, and grant compliance for California 501(c)(3) organizations. California nonprofits over $2 million in gross revenue require an independent audit. PacificWestTax makes the process clear and efficient.
California requires nonprofit organizations with gross revenues over $2 million to obtain an independent audit from a licensed CPA. Organizations receiving federal awards over $750,000 must also comply with Uniform Guidance, which mandates a Single Audit. Many private foundations require audited financials as a condition of grant funding regardless of revenue level.
Form 990 Oversight
Coordination of your annual Form 990 filing with your audited financial statements to ensure consistency and accuracy across all regulatory filings.
Single Audit Under Uniform Guidance
Federally required audits for organizations spending $750,000 or more in federal awards, including Schedule of Expenditures of Federal Awards.
California Statutory Compliance
Compliance with California's attorney general registration requirements and the $2 million gross revenue audit threshold for California nonprofits.
Grant Compliance Review
Verification that grant funds were used in accordance with funder requirements, helping your organization maintain eligibility for future funding.
Board Financial Presentation
We prepare your financial statements in a format designed for board comprehension and provide a brief presentation of key audit findings and financial health.
Internal Control Recommendations
Practical recommendations for strengthening your nonprofit's financial controls, segregation of duties, and governance processes.
California nonprofit organizations face a dual compliance burden: IRS requirements on the federal side and California Attorney General and FTB requirements on the state side. California requires an independent CPA audit for any nonprofit organization with annual gross revenue exceeding $2 million. Organizations receiving federal awards over $750,000 require a Single Audit under the Uniform Guidance. Form 990 is a public document that donors, foundations, and regulators scrutinize closely — and the audited financials attached to it must be consistent and defensible.
Nonprofit Audit — Full Scope
GAAS-Compliant Financial Statement Audit
Full audit of your organization's financial statements — statement of financial position, statement of activities, and statement of cash flows — with an audit opinion issued in accordance with generally accepted auditing standards.
Fund Accounting and Restriction Testing
We verify that restricted fund balances are properly reported, that restricted contributions have been used in accordance with donor intent, and that the net asset classification in your financial statements is accurate.
Federal Single Audit (Uniform Guidance)
For organizations expending $750,000 or more in federal awards, we perform the compliance audit of federal programs and prepare the Schedule of Expenditures of Federal Awards required under 2 CFR Part 200.
California AG Compliance
We coordinate with your organization's filing obligations to the California Attorney General's Registry of Charitable Trusts — including annual RRF-1 and CT-TR-1 filings required alongside audited financials.
Form 990 Consistency Review
We ensure the audited financial statements and Form 990 are internally consistent — a discrepancy between the two is a significant red flag for the IRS and major donors.
Findings and Management Letter
Where we identify control weaknesses or compliance issues during the audit, we communicate them in a written management letter with specific recommendations for corrective action.
Is This Right for You?
Protect Your Nonprofit's Financial Integrity
Simple, fixed-fee nonprofit audits for California organizations of all sizes.