West River Area Health Education Center: Single Audit Reports and Findings
West River Area Health Education Center's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted March 14, 2025; the auditor observed on that filing is Ketel Thorstenson, LLP. It reported 1 finding, including a material weakness. 2 filings from 2023 to 2024 are on record. 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; West River Area Health Education Center is recorded in RAPID CITY, South Dakota under EIN 843791857, 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.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,174,591 | $750,000 | Ketel Thorstenson, LLP | Unmodified | 1 | MW | 2024-06-GSAFAC-0000351548 |
| 2023 | 2023-06-30 | $1,004,549 | $750,000 | Ketel Thorstenson, LLP | Unmodified | 2 | MW | 2023-06-GSAFAC-0000029846 |
When is the next single audit due?
If West River Area Health Education Center is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 17.268 | H-1B JOB TRAINING GRANTS | $946,254 | Yes |
| 93.107 | AREA HEALTH EDUCATION CENTERS | $169,976 | No |
| 93.912 | RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT | $34,028 | No |
| 93.107 | AREA HEALTH EDUCATION CENTERS | $13,679 | No |
| 17.268 | H-1B JOB TRAINING GRANTS | $10,654 | Yes |
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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Cash management (C); Eligibility (E); Subrecipient monitoring (M) | Material weakness | Yes |
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.
- Most recent return
- 990 for 2025-06
- Total revenue
- $732,967
- Total assets
- $196,107
- Accounting fees (Part IX line 11c)
- $142,242
- Paid preparer
- CASEY PETERSON LTD
- IRS object id
- 202631109349300643
- NTEE code
- E01
- Exempt under
- 501(c)(3)
- Ruling year
- 2020
- 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 West River Area Health Education Center 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. “West River Area Health Education Center Single Audit FY2024 (SD).” https://getauditradar.com/single-audits/sd/west-river-area-health-education-center-843791857/. Data as of 2026-11-06.