EIN: 362734184
UEI: L633YJ2L95L8
Audited by: CapinCrouse LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 14, 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 April 14, 2026 (139 days ago).
What is a management decision? →FAC accepted this audit on October 18, 2024 — management decision was due April 18, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
Finding No. 2022-001 Assistance Listing Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Special Tests and Provisions Criteria Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods. Condition As of the beginning of the year, April 1, 2021, Nourishing Hope did not separately identify and track USDA food inventory from total inventory. Context The inventory as of March 31, 2021 did not identify USDA foods separate from foods received from other sources. Cause The cause of the finding is due to the Organization not accounting for USDA foods separately at the beginning of the year. Effect Nourishing Hope was not in compliance with the major program special tests and provision compliance requirements. Repeat Finding Yes - 2021-002 Recommendation Nourishing Hope should enhance their inventory procedures to account for USDA foods separate from foods received from other sources, which as of March 31, 2022, they have enhanced their procedures. Questioned Costs Recommendation
Show full finding ▾Hide full finding ▴Finding No. 2022-001 Assistance Listing Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Special Tests and Provisions Criteria Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods. Condition As of the beginning of the year, April 1, 2021, Nourishing Hope did not separately identify and track USDA food inventory from total inventory. Context The inventory as of March 31, 2021 did not identify USDA foods separate from foods received from other sources. Cause The cause of the finding is due to the Organization not accounting for USDA foods separately at the beginning of the year. Effect Nourishing Hope was not in compliance with the major program special tests and provision compliance requirements. Repeat Finding Yes - 2021-002 Recommendation Nourishing Hope should enhance their inventory procedures to account for USDA foods separate from foods received from other sources, which as of March 31, 2022, they have enhanced their procedures. Questioned Costs Recommendation
United States Department of Agriculture 2022-001 Emergency Food Assistance Program ? Assistance Listing Number #10.569 As of the beginning of the year, April 1, 2021, Nourishing Hope did not separately identify and track USDA food inventory from total inventory. Recommendation Nourishing Hope should enhance their inventory procedures to account for USDA foods separate from foods received from other sources. Action Taken In the past, Nourishing Hope did not have requirements to record USDA foods separately in recorded inventory as the only requirement was to physically store the food separately from other, non-USDA foods. USDA foods were recorded separately on Nourishing Hope?s March 31, 2022 inventory count and will be going forward. Nourishing Hope considers the control and compliance matter remediated as of March 31, 2022.
2021-002
Finding No. 2022-002 Assistance Listing Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Eligibility Criteria Under the Emergency Food Assistance Program the Organization must certify household eligibility to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition During the year ended March 31, 2022, Nourishing Hope did not follow USDA Signature Sheet Guidelines and retain addresses from guests or their income eligibility. Context We sampled 40 guest recipient and tested for eligibility. 8of 40 did not have the required eligibility documented in regards to guests addresses and did not keep records of the eligibility status. Cause The cause of the finding is due to the Organization not keeping record of recipient eligibility status. Effect Nourishing Hope is not in compliance with the major program eligibility compliance requirements. Repeat Finding Yes - 2021-003 Recommendation Nourishing Hope should enhance their eligibility record keeping procedures in accordance with the program guidelines. Questioned Costs Not Applicable
Show full finding ▾Hide full finding ▴Finding No. 2022-002 Assistance Listing Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Eligibility Criteria Under the Emergency Food Assistance Program the Organization must certify household eligibility to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition During the year ended March 31, 2022, Nourishing Hope did not follow USDA Signature Sheet Guidelines and retain addresses from guests or their income eligibility. Context We sampled 40 guest recipient and tested for eligibility. 8of 40 did not have the required eligibility documented in regards to guests addresses and did not keep records of the eligibility status. Cause The cause of the finding is due to the Organization not keeping record of recipient eligibility status. Effect Nourishing Hope is not in compliance with the major program eligibility compliance requirements. Repeat Finding Yes - 2021-003 Recommendation Nourishing Hope should enhance their eligibility record keeping procedures in accordance with the program guidelines. Questioned Costs Not Applicable
United States Department of Agriculture 2022-002 Emergency Food Assistance Program ? Assistance Listing Number #10.569 During the year ended March 31, 2022, Nourishing Hope did not follow USDA Signature Sheet Guidelines and retain addresses from guests or their income eligibility. Recommendation Nourishing Hope should enhance their eligibility record keeping procedures in accordance with the program guidelines. Action Taken Nourishing Hope conducted this requirement in accordance with Greater Chicago Food Depository (?GCFD?) program regulations and collected and submitted all required documentation to GCFD for review on a monthly basis. Nourishing Hope did not keep a copy of the documentation in the past since Nourishing Hope was not subject to a single audit requirement and was required to send all of the documents to GCFD. In fiscal year 2023, a new process was implemented to now scan a copy of these documents to be in compliance with USDA regulations. With this new process in place, Nourishing Hope considers the control and compliance matter remediated in fiscal year 2023.
2021-003
Finding No. 2022-003 Assistance Listing Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Reporting Criteria The single audit was completed after the required due date, within nine months after its fiscal year end. Condition The single audit report is delinquent for the year ended March 31, 2022. Context The single audit report was not completed within the required timeframe for the year ended March 31, 2022. Cause The cause of the finding is due to the passthrough entity not providing timely the information to Nourishing Hope regarding federal awards received for the year ended March 31, 2022. Effect Nourishing Hope is not in compliance with the Uniform Guidance requirements requirements. Repeat Finding Yes - 2021-001 Recommendation Nourishing Hope should enhance their monitoring and reporting to ensure the single audit is reported timely. Questioned Costs Not Applicable Views of Responsible Officials The year ended March 31, 2022 was the second year Nourishing Hope was required to submit a single audit and was completed in conjunction with the first single audit for the year ended March 31, 2021, which resulted in a delay to submit the report on time. Nourishing Hope considers the control and compliance matter remediated in fiscal year 2023.
Show full finding ▾Hide full finding ▴Finding No. 2022-003 Assistance Listing Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Reporting Criteria The single audit was completed after the required due date, within nine months after its fiscal year end. Condition The single audit report is delinquent for the year ended March 31, 2022. Context The single audit report was not completed within the required timeframe for the year ended March 31, 2022. Cause The cause of the finding is due to the passthrough entity not providing timely the information to Nourishing Hope regarding federal awards received for the year ended March 31, 2022. Effect Nourishing Hope is not in compliance with the Uniform Guidance requirements requirements. Repeat Finding Yes - 2021-001 Recommendation Nourishing Hope should enhance their monitoring and reporting to ensure the single audit is reported timely. Questioned Costs Not Applicable Views of Responsible Officials The year ended March 31, 2022 was the second year Nourishing Hope was required to submit a single audit and was completed in conjunction with the first single audit for the year ended March 31, 2021, which resulted in a delay to submit the report on time. Nourishing Hope considers the control and compliance matter remediated in fiscal year 2023.
United States Department of Agriculture 2022-003 Emergency Food Assistance Program ? Assistance Listing Number #10.569 The single audit report was not completed within the required timeframe for the year ended March 31, 2022. Recommendation Nourishing Hope should enhance their monitoring and reporting to ensure the single audit is reported timely. Action Taken The year ended March 31, 2022 was the second year Nourishing Hope was required to submit a single audit and was completed in conjunction with the first single audit for the year ended March 31, 2021, which resulted in a delay to submit the report on time. Nourishing Hope considers the control and compliance matter remediated in fiscal year 2023.
2021-001
FAC accepted this audit on January 19, 2023 — management decision was due July 19, 2023.
Finding No. 2021-001 CFDA Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Reporting Criteria The single audit was completed after required the due date, within nine months after its fiscal year end, with an automatic six-month extension in accordance with OMB M-21-20 Memorandum. Condition The single audit report is delinquent for the year ended March 31, 2021. Context The single audit report was not completed within the required timeframe for the year ended March 31, 2021. Cause The cause of the finding is due to the passthrough entity not providing timely the information to The Lakeview Pantry regarding federal awards received for the year ended March 31, 2021. Effect The Lakeview Panty is not in compliance with the Uniform Guidance requirements. Repeat Finding Not applicable Recommendation The Lakeview Pantry should enhance their monitoring and reporting to ensure the single audit is reported timely. Questioned Costs Not applicable
Show full finding ▾Hide full finding ▴Finding No. 2021-001 CFDA Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Reporting Criteria The single audit was completed after required the due date, within nine months after its fiscal year end, with an automatic six-month extension in accordance with OMB M-21-20 Memorandum. Condition The single audit report is delinquent for the year ended March 31, 2021. Context The single audit report was not completed within the required timeframe for the year ended March 31, 2021. Cause The cause of the finding is due to the passthrough entity not providing timely the information to The Lakeview Pantry regarding federal awards received for the year ended March 31, 2021. Effect The Lakeview Panty is not in compliance with the Uniform Guidance requirements. Repeat Finding Not applicable Recommendation The Lakeview Pantry should enhance their monitoring and reporting to ensure the single audit is reported timely. Questioned Costs Not applicable
United States Department of Agriculture 2021-001 Emergency Food Assistance Program ? Assistance Listing Number #10.569 The single audit report was not completed within the required timeframe for the year ended March 31, 2021. Recommendation The Lakeview Pantry should enhance their monitoring and reporting to ensure the single audit is reported timely. Action Taken The year ended March 31, 2021 was the first year The Lakeview Pantry was required to submit a single audit and given the COVID-19 pandemic The Lakeview Pantry was notified of the requirement too late to conduct and submit the report on time. The Lakeview Pantry considers the control and compliance matter remediated.
Finding No. 2021-002 CFDA Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Special Tests and Provisions Criteria Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods. Condition As of and during the year ended March 31, 2021, The Lakeview Pantry did not separately identify and track USDA food inventory from total inventory. Context The inventory at March 31, 2021 did not identify USDA foods separate from foods received from other sources. Cause The cause of the finding is due to the Organization not accounting for USDA foods separately. Effect The Lakeview Panty is not in compliance with the major program special tests and provision compliance requirements. Repeat Finding Not applicable Recommendation The Lakeview Pantry should enhance their inventory procedures to account for USDA foods separate from foods received from other sources. Questioned Costs Recommendation
Show full finding ▾Hide full finding ▴Finding No. 2021-002 CFDA Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Special Tests and Provisions Criteria Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods. Condition As of and during the year ended March 31, 2021, The Lakeview Pantry did not separately identify and track USDA food inventory from total inventory. Context The inventory at March 31, 2021 did not identify USDA foods separate from foods received from other sources. Cause The cause of the finding is due to the Organization not accounting for USDA foods separately. Effect The Lakeview Panty is not in compliance with the major program special tests and provision compliance requirements. Repeat Finding Not applicable Recommendation The Lakeview Pantry should enhance their inventory procedures to account for USDA foods separate from foods received from other sources. Questioned Costs Recommendation
United States Department of Agriculture 2021-002 Emergency Food Assistance Program ? Assistance Listing Number #10.569 As of and during the year ended March 31, 2021, The Lakeview Pantry did not separately identify and track USDA food inventory from total inventory. Recommendation The Lakeview Pantry should enhance their inventory procedures to account for USDA foods separate from foods received from other sources. Action Taken In the past, The Lakeview Pantry did not have requirements to record USDA foods separately in recorded inventory as the only requirement was to physically store the food separately from other, non-USDA foods. USDA foods were recorded separately on The Lakeview Pantry?s March 31, 2022 inventory count and will be going forward. The Lakeview Pantry considers the control and compliance matter remediated as of March 31, 2022.
Finding No. 2021-003 CFDA Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Eligibility Criteria Under the Emergency Food Assistance Program the Organization must certify household eligibility to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition During the year ended March 31, 2021, The Lakeview Pantry did not follow USDA Signature Sheet Guidelines and retain addresses from guests or their income eligibility. Context We sampled 40 guest recipient and tested for eligibility. 24 of 40 did not have the required eligibility documented in regards to guests addresses and did not keep records of the eligibility status. Cause The cause of the finding is due to the Organization not keeping record of recipient eligibility status. Effect The Lakeview Panty is not in compliance with the major program eligibility compliance requirements. Repeat Finding Not applicable Recommendation The Lakeview Pantry should enhance their eligibility record keeping procedures in accordance with the program guidelines. Questioned Costs Recommendation
Show full finding ▾Hide full finding ▴Finding No. 2021-003 CFDA Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Eligibility Criteria Under the Emergency Food Assistance Program the Organization must certify household eligibility to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition During the year ended March 31, 2021, The Lakeview Pantry did not follow USDA Signature Sheet Guidelines and retain addresses from guests or their income eligibility. Context We sampled 40 guest recipient and tested for eligibility. 24 of 40 did not have the required eligibility documented in regards to guests addresses and did not keep records of the eligibility status. Cause The cause of the finding is due to the Organization not keeping record of recipient eligibility status. Effect The Lakeview Panty is not in compliance with the major program eligibility compliance requirements. Repeat Finding Not applicable Recommendation The Lakeview Pantry should enhance their eligibility record keeping procedures in accordance with the program guidelines. Questioned Costs Recommendation
United States Department of Agriculture 2021-003 Emergency Food Assistance Program ? Assistance Listing Number #10.569 During the year ended March 31, 2021, The Lakeview Pantry did not follow USDA Signature Sheet Guidelines and retain addresses from guests or their income eligibility. Recommendation The Lakeview Pantry should enhance their eligibility record keeping procedures in accordance with the program guidelines. Action Taken The Lakeview Pantry conducted this requirement in accordance with Greater Chicago Food Depository (?GCFD?) program regulations and collected and submitted all required documentation to GCFD for review on a monthly basis. The Lakeview Pantry did not keep a copy of the documentation in the past since The Lakeview Pantry was not subject to a single audit requirement and was required to send all of the documents to GCFD. In fiscal year 2023, a new process was implemented to now scan a copy of these documents to be in compliance with USDA regulations. With this new process in place, The Lakeview Pantry considers the control and compliance matter remediated in fiscal year 2023
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