Espiritu Community Development Corporation: Single Audit Reports and Findings
Espiritu Community Development Corporation filed 10 single audits between 2016 and 2025; the most recently observed auditor is Walker & Armstrong LLP (2025), and the 2025 report lists 9 findings, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Espiritu Community Development Corporation is recorded in PHOENIX, Arizona under EIN 860778361, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $3,478,728 | $750,000 | Walker & Armstrong LLP | 9 | MW / SD | 2025-06-GSAFAC-0000411895 |
| 2024 | 2024-06-30 | $3,720,092 | $750,000 | Walker & Armstrong LLP | 11 | SD | 2024-06-GSAFAC-0000367544 |
| 2023 | 2023-06-30 | $5,724,919 | $750,000 | Walker & Armstrong LLP | 24 | MW / SD | 2023-06-GSAFAC-0000034913 |
| 2022 | 2022-06-30 | $6,267,653 | $750,000 | WALKER & ARMSTRONG LLP | 0 | SD | 2022-06-CENSUS-0000223525 |
| 2021 | 2021-06-30 | $4,280,563 | $750,000 | WALKER & ARMSTRONG LLP | 0 | SD | 2021-06-CENSUS-0000223525 |
| 2020 | 2020-06-30 | $2,755,621 | $750,000 | WALKER & ARMSTRONG LLP | 0 | — | 2020-06-CENSUS-0000223525 |
| 2019 | 2019-06-30 | $2,323,023 | $750,000 | WALKER & ARMSTRONG LLP | 18 | SD | 2019-06-CENSUS-0000223525 |
| 2018 | 2018-06-30 | $1,961,353 | $750,000 | WALKER & ARMSTRONG LLP | 6 | SD | 2018-06-CENSUS-0000223525 |
| 2017 | 2017-06-30 | $1,559,057 | $750,000 | WALKER & ARMSTRONG LLP | 0 | — | 2017-06-CENSUS-0000223525 |
| 2016 | 2016-06-30 | $1,200,495 | $750,000 | WALKER & ARMSTRONG LLP | 0 | — | 2016-06-CENSUS-0000223525 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $516,381 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $513,505 | Yes |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $356,237 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $272,273 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $258,085 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $236,099 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $206,554 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $191,373 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $170,320 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $168,625 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $161,445 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $106,113 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $85,190 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $52,028 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $50,500 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $39,486 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $21,189 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $16,379 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $15,853 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $15,576 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $15,120 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $10,253 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $144 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-101 | B | Significant deficiency | No |
| 2025-102 | B | Material weakness | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total revenue
- $11,455,888
- Total assets
- $9,397,630
- IRS object id
- 202621359349308977
- NTEE code
- P20
- Exempt under
- 501(c)(3)
- Ruling year
- 1995
- BMF release
- 2026-09-17
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Espiritu Community Development Corporation now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Espiritu Community Development Corporati Single Audits.” https://getauditradar.com/single-audits/az/espiritu-community-development-corporation-860778361/. Data as of 2026-09-18.