EIN: 362167822
UEI: XQW7CH4NY7F6
Audited by: Sassetti LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 11, 2026. 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 August 11, 2026 (33 days ago).
What is a management decision? →FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
FAC accepted this audit on February 14, 2020 — management decision was due August 14, 2020.
2019-001 Material audit adjustments (repeat of Finding 2018-001): Criteria Financial statements should fairly present, in all material respects, the financial results and related disclosures of the Organization. Condition During our testing of the Organization?s contributions revenue, we identified two material contributions that were restricted to a specific purpose. However, when we confirmed the restriction directly with the donor, the donor stated that the contribution was for general operations, and not restricted to a specific purpose. This resulted in an understatement of contributions revenue without donor restrictions and overstatement of contributions revenue with donor restrictions. The following audit adjustment was required in order to fairly state the year-end balances as follows: ? To reclassify contributions revenue without donor restrictions from contributions revenue with donor restrictions ? $50,000 Effect Failure to properly record journal entries could result in materially misstated financial statements. Cause The error resulted from a communications breakdown between the donor and management. Recommendation We recommend that the Organization review and post this journal entry. In addition, we recommend that the development department utilize a standardized gift acceptance policy whereby all donor promises to give are confirmed via written communication with the donor. This will allow for management to have the most accurate information regarding donor restrictions attached to contributions and allow for the Board of Directors to have the most accurate financial information to make informed decisions.
Show full finding ▾Hide full finding ▴2019-001 Material audit adjustments (repeat of Finding 2018-001): Criteria Financial statements should fairly present, in all material respects, the financial results and related disclosures of the Organization. Condition During our testing of the Organization?s contributions revenue, we identified two material contributions that were restricted to a specific purpose. However, when we confirmed the restriction directly with the donor, the donor stated that the contribution was for general operations, and not restricted to a specific purpose. This resulted in an understatement of contributions revenue without donor restrictions and overstatement of contributions revenue with donor restrictions. The following audit adjustment was required in order to fairly state the year-end balances as follows: ? To reclassify contributions revenue without donor restrictions from contributions revenue with donor restrictions ? $50,000 Effect Failure to properly record journal entries could result in materially misstated financial statements. Cause The error resulted from a communications breakdown between the donor and management. Recommendation We recommend that the Organization review and post this journal entry. In addition, we recommend that the development department utilize a standardized gift acceptance policy whereby all donor promises to give are confirmed via written communication with the donor. This will allow for management to have the most accurate information regarding donor restrictions attached to contributions and allow for the Board of Directors to have the most accurate financial information to make informed decisions.
View of Responsible Officials and Planned Corrective Actions As a response to the finding, a modification has been made to the procedures for the Development and Finance to include the following: Whenever there is verbal pledge of a donation from a donor, Development staff will request, on a timely basis, a formal written statement from the donor indicating conditions or restrictions attached to the donation. Staff will ensure that department has in writing the donor name, date, amount of donation and any restrictions or conditions. The information can be obtained via email communication, formal letter or form given to the donor to complete, whatever best suits the circumstances.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on November 29, 2016 — management decision was due May 29, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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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