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 2 findings, including 1 material weakness. Data as of 2026-11-06.

Data as of Nov 6, 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. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.

Single audits filed by Espiritu Community Development Corporation
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedFindingsMW / SDFAC report
20252025-06-30$3,478,728$750,000WALKER & ARMSTRONG LLP2MW / SD2025-06-GSAFAC-0000411895
20242024-06-30$3,720,092$750,000WALKER & ARMSTRONG LLP1SD2024-06-GSAFAC-0000367544
20232023-06-30$5,724,919$750,000WALKER & ARMSTRONG LLP3MW / SD2023-06-GSAFAC-0000034913
20222022-06-30$6,267,653$750,000WALKER & ARMSTRONG LLP0SD2022-06-CENSUS-0000223525
20212021-06-30$4,280,563$750,000WALKER & ARMSTRONG LLP0SD2021-06-CENSUS-0000223525
20202020-06-30$2,755,621$750,000WALKER & ARMSTRONG LLP0—2020-06-CENSUS-0000223525
20192019-06-30$2,323,023$750,000WALKER & ARMSTRONG LLP3SD2019-06-CENSUS-0000223525
20182018-06-30$1,961,353$750,000WALKER & ARMSTRONG LLP1SD2018-06-CENSUS-0000223525
20172017-06-30$1,559,057$750,000WALKER & ARMSTRONG LLP0—2017-06-CENSUS-0000223525
20162016-06-30$1,200,495$750,000WALKER & ARMSTRONG LLP0—2016-06-CENSUS-0000223525

When is the next single audit due?

If Espiritu Community Development Corporation is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.

Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.

Which federal programs did this organization report?

From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.

Federal programs on the most recent report
ALNProgramExpendedMajor
10.558CHILD AND ADULT CARE FOOD PROGRAM$516,381Yes
10.558CHILD AND ADULT CARE FOOD PROGRAM$513,505Yes
10.185LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM$356,237Yes
10.555NATIONAL SCHOOL LUNCH PROGRAM$272,273No
10.555NATIONAL SCHOOL LUNCH PROGRAM$258,085No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$236,099Yes
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$206,554Yes
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$191,373Yes
10.553SCHOOL BREAKFAST PROGRAM$170,320No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$168,625Yes
10.553SCHOOL BREAKFAST PROGRAM$161,445No
84.027SPECIAL EDUCATION GRANTS TO STATES$106,113No
84.027SPECIAL EDUCATION GRANTS TO STATES$85,190No
10.559SUMMER FOOD SERVICE PROGRAM FOR CHILDREN$52,028No
84.371COMPREHENSIVE LITERACY DEVELOPMENT$50,500No
84.365ENGLISH LANGUAGE ACQUISITION STATE GRANTS$39,486No
84.424STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM$21,189No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS)$16,379No
84.424STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM$15,853No
84.371COMPREHENSIVE LITERACY DEVELOPMENT$15,576No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS)$15,120No
84.371COMPREHENSIVE LITERACY DEVELOPMENT$10,253No
84.173SPECIAL EDUCATION PRESCHOOL GRANTS$144No

What findings did the auditor report?

The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.

Findings on the most recent report
ReferenceRequirementSeverityRepeat
2025-101Allowable costs / cost principles (B)Significant deficiencyNo
2025-102Allowable costs / cost principles (B)Material weaknessNo

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.

Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.

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
2026-10-20

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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 Corporation, Arizona Single Audits.” https://getauditradar.com/single-audits/az/espiritu-community-development-corporation-860778361/. Data as of 2026-11-06.