EIN: 346562552
UEI: N3WMX4ABLJ68
Audited by: Clark Schaefer Hackett
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 23, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 23, 2026 (165 days ago).
What is a management decision? →FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
The Organization did not maintain the proper board composition throughout the year. Criteria: The CSBG Act at 42 USC 9910(a) requires non-profit organizations administer CSBG through a board to be composed of: One-third of the members be elected representatives in the community or their designee; not fewer than one-third of board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served and that each low-income representative resides in the neighborhood served; the remaining board members are officials and members of business, industry, labor, religious, law enforcement, education, or other major groups and interests in the community served. The Ohio Department of Development allows for a 90 day grace period to replace a board member. Cause: Due to COVID restrictions and its effect on individuals and organizations during 2020, the board experienced more turnover than in previous years. The nominating committee continued to contact businesses, organizations, and elected representatives in the community in search of board candidates but had difficulty filling board positions during the year due to the effects of the pandemic. Consequently, a member of the board from the low income sector resigned in November 2020, another in December 2020 and one in April 2021. One board member was replaced in March 2021 and the other two in September 2021, resulting in the board not having one third of its members be from the low income sector for eight months. Effect of Condition: A lack of representation on the board could result in the best interests of the population being served not being met by the Organization. Failure to comply with the Tri-Partite board requirements could result in a reduction of or nonrenewal of grant funding by the grantor. Identification of Repeat finding: This is a repeat finding from the immediate previous audit, 2020-001. Recommendation: We recommend the Organization monitor the composition of the board and continually recruit new members. Management?s Response: As stated by the auditors, it was identified that Pathway did not maintain the proper board composition during the year under audit. Pathway experienced a significantly higher than normal turnover rate of its board members which caused board vacancies to be open longer than normal. This was mainly attributed to the COVID-19 pandemic which caused an inability to recruit new, and also maintain board members. It should be noted that Pathway?s nominating committee continued to meet regularly to try and fill open positions. Some new members actually resigned their board positions during the year after initially committing to the organization which also affected the vacancies and proper board composition. The agency and its board of directors will continually monitor the board composition through the year. Since November 2021 the Organization has been in compliance to date.
Show full finding ▾Hide full finding ▴Finding 2021-001 U. S. Department of Health and Human Services Community Services Block Grant ? Assistance Listing No. 93.569 ? Grant Number 2021-36 ? Grant period - January 1, 2020 to December 31, 2021 COVID-19 Community Services Block Grant ? Assistance Listing No. 93.569 ? Grant Number 2020-36 ? Grant period - March 27, 2020 to September 30, 2022 Statement of Condition: The Organization did not maintain the proper board composition throughout the year. Criteria: The CSBG Act at 42 USC 9910(a) requires non-profit organizations administer CSBG through a board to be composed of: One-third of the members be elected representatives in the community or their designee; not fewer than one-third of board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served and that each low-income representative resides in the neighborhood served; the remaining board members are officials and members of business, industry, labor, religious, law enforcement, education, or other major groups and interests in the community served. The Ohio Department of Development allows for a 90 day grace period to replace a board member. Cause: Due to COVID restrictions and its effect on individuals and organizations during 2020, the board experienced more turnover than in previous years. The nominating committee continued to contact businesses, organizations, and elected representatives in the community in search of board candidates but had difficulty filling board positions during the year due to the effects of the pandemic. Consequently, a member of the board from the low income sector resigned in November 2020, another in December 2020 and one in April 2021. One board member was replaced in March 2021 and the other two in September 2021, resulting in the board not having one third of its members be from the low income sector for eight months. Effect of Condition: A lack of representation on the board could result in the best interests of the population being served not being met by the Organization. Failure to comply with the Tri-Partite board requirements could result in a reduction of or nonrenewal of grant funding by the grantor. Identification of Repeat finding: This is a repeat finding from the immediate previous audit, 2020-001. Recommendation: We recommend the Organization monitor the composition of the board and continually recruit new members. Management?s Response: As stated by the auditors, it was identified that Pathway did not maintain the proper board composition during the year under audit. Pathway experienced a significantly higher than normal turnover rate of its board members which caused board vacancies to be open longer than normal. This was mainly attributed to the COVID-19 pandemic which caused an inability to recruit new, and also maintain board members. It should be noted that Pathway?s nominating committee continued to meet regularly to try and fill open positions. Some new members actually resigned their board positions during the year after initially committing to the organization which also affected the vacancies and proper board composition. The agency and its board of directors will continually monitor the board composition through the year. Since November 2021 the Organization has been in compliance to date.
CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 31, 2021 Finding-Federal Award Programs Audits Finding 2021-001 U. S. Department of Health and Human Services Community Services Block Grant ? CFDA No. 93.569 ? Grant Number 2021-36 ? Grant period January 1, 2020 to December 31, 2021 COVID-19 Community Services Block Grant - CFDA No. 93.569 ? Grant Number 2020-36 ? Grant period March 27, 2020 to September 30, 2022 Statement of Condition: The Organization did not maintain the proper board composition throughout the year. Criteria: The CSBG Act at 42 USC 9910(a) requires non-profit organizations administer CSBG through a board to be composed of: One-third of the members be elected representatives in the community or their designee; not fewer than one-third of board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served and that each low-income representative resides in the neighborhood served; the remaining board members are officials and members of business, industry, labor, religious, law enforcement, education, or other major groups and interests in the community served. The Ohio Department of Development allows for a 90 day grace period to replace a board member. Cause: Due to COVID restrictions and its effect on individuals and organizations during 2020, the board experienced more turnover than in previous years. The nominating committee continued to contact businesses, organizations, and elected representatives in the community in search of board candidates but had difficulty filling board positions during the year due to the effects of the pandemic. Consequently, a member of the board from the low income sector resigned in November 2020, another in December 2020 and one in April 2021. One board member was replaced in March 2021 and the other two in September 2021, resulting in the board not having one third of its members be from the low income sector for eight months. Effect of Condition: A lack of representation on the board could result in the best interests of the population being served not being met by the Organization. Failure to comply with the Tri-Partite board requirements could result in a reduction of or nonrenewal of grant funding by the grantor. Planned Corrective Action: As stated by the auditors, it was identified that Pathway did not maintain the proper Board composition during the year under audit. Pathway experienced a significantly higher than normal turnover rate of its board members. It should be noted that Pathway?s nominating committee continued to meet regularly to try and fill open positions. Some new members actually resigned their board positions during the year after initially committing to the organization which also affected the vacancies and proper board composition. The agency and its Chairman of the Board will continually monitor the board composition through the year. Responsible Contact Person: Hassanayn Joseph, Chairman of the Board Anticipated Completion Date: Completed. On 9/27/2021 the Board voted to add three (3) new members to the Board of Directors and as of November 2021 the agency has filled all vacancies and has maintained the proper Board composition.
2020-001
FAC accepted this audit on October 7, 2021 — management decision was due April 7, 2022.
The Organization did not maintain the proper board composition throughout the year. Criteria: The CSBG Act at 42 USC 9910(a) requires non-profit organizations administer CSBG through a board to be composed of: One-third of the members be elected representatives in the community or their designee; not fewer than one-third of board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served and that each low-income representative resides in the neighborhood served; the remaining board members are officials and members of business, industry, labor, religious, law enforcement, education, or other major groups and interests in the community served. The Ohio Department of Development allows for a 90 day grace period to replace a board member. Cause: Due to COVID restrictions and its effect on individuals and organizations during 2020, the board experienced more turnover than in previous years. The nominating committee continued to contact businesses, organizations, and elected representatives in the community in search of board candidates but had difficulty filling board positions during the year due to the effects of the pandemic. Consequently, a publicly appointed member of the board resigned in March 2020 and was not replaced until November 2020 resulting in the board not having one third of its members be elected representatives in the community or their designee for eight months. Effect of Condition: A lack of representation on the board could result in the best interests of the population being served not being met by the Organization. Failure to comply with the Tri-Partite board requirements could result in a reduction of or nonrenewal of grant funding by the grantor. Recommendation: We recommend the Organization monitor the composition of the board and continually recruit new members. Management?s Response: As stated by the auditors, it was identified that Pathway did not maintain the proper board composition during the year under audit. Pathway experienced a significantly higher than normal turnover rate of its board members which caused board vacancies to be open longer than normal. This was mainly attributed to the COVID-19 pandemic which caused an inability to recruit new, and also maintain board members. It should be noted that Pathway?s nominating committee continued to meet regularly to try and fill open positions. Some new members actually resigned their board positions during the year after initially committing to the organization which also affected the vacancies and proper board composition. The agency and its board of directors will continually monitor the board composition through the year.
Show full finding ▾Hide full finding ▴Finding 2020-001 U. S. Department of Health and Human Services Community Services Block Grant ? CFDA No. 93.569 ? Grant Number 2021-36 ? Grant period January 1, 2020 to December 31, 2021 COVID-19 Community Services Block Grant - CFDA No. 93.569 ? Grant Number 2020-36 ? Grant period March 27, 2020 to September 30, 2022 Statement of Condition: The Organization did not maintain the proper board composition throughout the year. Criteria: The CSBG Act at 42 USC 9910(a) requires non-profit organizations administer CSBG through a board to be composed of: One-third of the members be elected representatives in the community or their designee; not fewer than one-third of board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served and that each low-income representative resides in the neighborhood served; the remaining board members are officials and members of business, industry, labor, religious, law enforcement, education, or other major groups and interests in the community served. The Ohio Department of Development allows for a 90 day grace period to replace a board member. Cause: Due to COVID restrictions and its effect on individuals and organizations during 2020, the board experienced more turnover than in previous years. The nominating committee continued to contact businesses, organizations, and elected representatives in the community in search of board candidates but had difficulty filling board positions during the year due to the effects of the pandemic. Consequently, a publicly appointed member of the board resigned in March 2020 and was not replaced until November 2020 resulting in the board not having one third of its members be elected representatives in the community or their designee for eight months. Effect of Condition: A lack of representation on the board could result in the best interests of the population being served not being met by the Organization. Failure to comply with the Tri-Partite board requirements could result in a reduction of or nonrenewal of grant funding by the grantor. Recommendation: We recommend the Organization monitor the composition of the board and continually recruit new members. Management?s Response: As stated by the auditors, it was identified that Pathway did not maintain the proper board composition during the year under audit. Pathway experienced a significantly higher than normal turnover rate of its board members which caused board vacancies to be open longer than normal. This was mainly attributed to the COVID-19 pandemic which caused an inability to recruit new, and also maintain board members. It should be noted that Pathway?s nominating committee continued to meet regularly to try and fill open positions. Some new members actually resigned their board positions during the year after initially committing to the organization which also affected the vacancies and proper board composition. The agency and its board of directors will continually monitor the board composition through the year.
CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 31, 2020 Finding-Federal Award Programs Audits Finding 2020-001 U. S. Department of Health and Human Services Community Services Block Grant ? CFDA No. 93.569 ? Grant Number 2021-36 ? Grant period January 1, 2020 to December 31, 2021 COVID-19 Community Services Block Grant - CFDA No. 93.569 ? Grant Number 2020-36 ? Grant period March 27, 2020 to September 30, 2022 Statement of Condition: The Organization did not maintain the proper board composition throughout the year. Criteria: The CSBG Act at 42 USC 9910(a) requires non-profit organizations administer CSBG through a board to be composed of: One-third of the members be elected representatives in the community or their designee; not fewer than one-third of board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served and that each low-income representative resides in the neighborhood served; the remaining board members are officials and members of business, industry, labor, religious, law enforcement, education, or other major groups and interests in the community served. The Ohio Department of Development allows for a 90 day grace period to replace a board member. Cause: Due to COVID restrictions and its effect on individuals and organizations during 2020, the board experienced more turnover than in previous years. The nominating committee continued to contact businesses, organizations, and elected representatives in the community in search of board candidates but had difficulty filling board positions during the year due to the effects of the pandemic. Consequently, a publicly appointed member of the board resigned in March 2020 and was not replaced until November 2020 resulting in the board not having one third of its members be elected representatives in the community or their designee for eight months. Effect of Condition: A lack of representation on the board could result in the best interests of the population being served not being met by the Organization. Failure to comply with the Tri-Partite board requirements could result in a reduction of or nonrenewal of grant funding by the grantor. Planned Corrective Action: As stated by the auditors, it was identified that Pathway did not maintain the proper Board composition during the year under audit. Pathway experienced a significantly higher than normal turnover rate of its board members. It should be noted that Pathway?s nominating committee continued to meet regularly to try and fill open positions. Some new members actually resigned their board positions during the year after initially committing to the organization which also affected the vacancies and proper board composition. The agency and its Chairman of the Board will continually monitor the board composition through the year. Responsible Contact Person: Hassanayn Joseph, Chairman of the Board Anticipated Completion Date: Completed. On 9/27/2021 the Board voted to add three (3) new members. The one vacancy left has been for less than the 90 day grace period.
FAC accepted this audit on October 2, 2020 — management decision was due April 2, 2021.
FAC accepted this audit on September 4, 2019 — management decision was due March 4, 2020.
FAC accepted this audit on September 12, 2018 — management decision was due March 12, 2019.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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