Educational Service Center of the Western Reserve: Single Audit Reports and Findings
Educational Service Center of the Western Reserve filed 10 single audits between 2016 and 2025; the most recently observed auditor is JAMES G. ZUPKA, CPA, INC. (2025), and the 2025 report lists 0 findings. 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; Educational Service Center of the Western Reserve is recorded in CONCORD TOWNSHIP, Ohio under EIN 341150069, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $1,926,196 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2025-06-GSAFAC-0000395087 |
| 2024 | 2024-06-30 | $4,089,389 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2024-06-GSAFAC-0000346784 |
| 2023 | 2023-06-30 | $3,493,736 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2023-06-GSAFAC-0000022059 |
| 2022 | 2022-06-30 | $2,158,710 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2022-06-CENSUS-0000250445 |
| 2021 | 2021-06-30 | $1,761,217 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2021-06-CENSUS-0000250445 |
| 2020 | 2020-06-30 | $764,711 | $750,000 | KEITH FABER, AUDITOR OF STATE | 0 | — | 2020-06-CENSUS-0000250445 |
| 2019 | 2019-06-30 | $1,500,802 | $750,000 | PLATTENBURG & ASSOCIATES | 0 | — | 2019-06-CENSUS-0000219537 |
| 2018 | 2018-06-30 | $1,480,092 | $750,000 | PLATTENBURG & ASSOCIATES | 0 | — | 2018-06-CENSUS-0000219537 |
| 2017 | 2017-06-30 | $1,398,566 | $750,000 | PLATTENBURG & ASSOCIATES | 0 | — | 2017-06-CENSUS-0000219537 |
| 2016 | 2016-06-30 | $1,194,621 | $750,000 | PLATTENBURG & ASSOCIATES | 0 | — | 2016-06-CENSUS-0000219537 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,041,333 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $164,186 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $138,794 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $100,115 | Yes |
| 93.297 | TEENAGE PREGNANCY PREVENTION PROGRAM | $93,306 | No |
| 93.276 | DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS | $89,006 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $42,370 | No |
| 84.323 | SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT | $39,955 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $37,525 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $36,158 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $30,953 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $27,888 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $25,000 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $17,172 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $13,418 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $13,044 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,228 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $5,745 | 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.
The most recent report lists no finding.
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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 Educational Service Center of the Western Reserve 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. “Educational Service Center of the Wester Single Audits.” https://getauditradar.com/single-audits/oh/educational-service-center-of-the-western-reserve-341150069/. Data as of 2026-09-18.