Open Cities Health Center, Inc.: Single Audit Reports and Findings
Open Cities Health Center, Inc. filed 9 single audits between 2016 and 2024; the most recently observed auditor is BWK Rogers PC (2024), and the 2024 report lists 12 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; Open Cities Health Center, Inc. is recorded in SAINT PAUL, Minnesota under EIN 363381598, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $2,974,778 | $750,000 | BWK Rogers PC | 12 | MW / SD | 2024-12-GSAFAC-0000386841 |
| 2023 | 2023-12-31 | $3,431,259 | $750,000 | BWK Rogers PC | 15 | MW | 2023-12-GSAFAC-0000367495 |
| 2022 | 2022-12-31 | $3,731,019 | $750,000 | BWK Rogers PC | 9 | MW | 2022-12-GSAFAC-0000067809 |
| 2021 | 2021-12-31 | $3,783,087 | $750,000 | BWK Rogers PC | 6 | MW | 2021-12-GSAFAC-0000040935 |
| 2020 | 2020-12-31 | $3,280,016 | $750,000 | SMITH SCHAFER & ASSOCIATES, LTD. | 4 | MW | 2020-12-GSAFAC-0000027524 |
| 2019 | 2019-12-31 | $3,499,904 | $750,000 | BWK Rogers PC | 4 | MW | 2019-12-CENSUS-0000050659 |
| 2018 | 2018-12-31 | $3,218,853 | $750,000 | BWK Rogers PC | 2 | MW | 2018-12-CENSUS-0000050659 |
| 2017 | 2017-12-31 | $3,161,262 | $750,000 | BWK Rogers PC | 0 | — | 2017-12-CENSUS-0000050659 |
| 2016 | 2016-12-31 | $2,406,456 | $750,000 | BWK Rogers PC | 0 | — | 2016-12-CENSUS-0000050659 |
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 |
|---|---|---|---|
| 93.224 | HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) | $2,254,702 | Yes |
| 93.224 | HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) | $415,220 | Yes |
| 93.224 | HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) | $273,437 | Yes |
| 93.426 | THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM | $22,373 | No |
| 93.426 | THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM | $9,046 | 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 |
|---|---|---|---|
| 2024-003 | B | Material weakness / Questioned costs | Yes |
| 2024-004 | L | Material weakness / Questioned costs | Yes |
| 2024-005 | P | Material weakness | No |
| 2024-006 | N | Significant deficiency | 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.
- Most recent return
- 990 for 2024-12
- Total revenue
- $7,226,821
- Total assets
- $5,423,852
- Accounting fees (Part IX line 11c)
- $104,592
- Paid preparer
- Mark A Felton
- IRS object id
- 202513169349307141
- NTEE code
- E320
- Exempt under
- 501(c)(3)
- Ruling year
- 1985
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Minnesota nonprofits
- Minnesota single audit statistics
- Minnesota nonprofit audit requirements
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 Open Cities Health Center, Inc. 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. “Open Cities Health Center, Inc. Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/open-cities-health-center-inc-363381598/. Data as of 2026-09-18.