Memphis Area Legal Services, Inc.: Single Audit Reports and Findings
Memphis Area Legal Services, Inc. filed 9 single audits between 2016 and 2024; the most recently observed auditor is BANKS FINLEY WHITE CPA'S (2024), and the 2024 report lists 0 findings. Data as of 2026-09-16.
Data as of Sep 16, 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; Memphis Area Legal Services, Inc. is recorded in MEMPHIS, Tennessee under EIN 620841436, 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 | $2,030,209 | $750,000 | BANKS FINLEY WHITE CPA'S | 0 | — | 2024-12-GSAFAC-0000375246 |
| 2023 | 2023-12-31 | $3,822,588 | $750,000 | WATKINS UIBERALL, PLLC | 3 | SD | 2023-12-GSAFAC-0000039796 |
| 2022 | 2022-12-31 | $2,553,862 | $750,000 | WATKINS UIBERALL, PLLC | 0 | — | 2022-12-CENSUS-0000093439 |
| 2021 | 2021-12-31 | $2,994,721 | $750,000 | WATKINS UIBERALL, PLLC | 0 | — | 2021-12-CENSUS-0000093439 |
| 2020 | 2020-12-31 | $2,699,559 | $750,000 | WATKINS UIBERALL, PLLC | 0 | — | 2020-12-CENSUS-0000093439 |
| 2019 | 2019-12-31 | $2,571,924 | $750,000 | WATKINS UIBERALL, PLLC | 0 | — | 2019-12-CENSUS-0000093439 |
| 2018 | 2018-12-31 | $2,706,251 | $750,000 | WATKINS UIBERALL, PLLC | 0 | — | 2018-12-CENSUS-0000093439 |
| 2017 | 2017-12-31 | $2,470,089 | $750,000 | WATKINS UIBERALL, PLLC | 0 | — | 2017-12-CENSUS-0000093439 |
| 2016 | 2016-12-31 | $2,617,800 | $750,000 | WATKINS UIBERALL, PLLC | 0 | — | 2016-12-CENSUS-0000093439 |
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 |
|---|---|---|---|
| 49.008 | LEGAL SERVICES | $880,145 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $204,449 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $165,125 | No |
| 14.169 | HOUSING COUNSELING ASSISTANCE PROGRAM | $129,394 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $122,839 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $119,598 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $98,411 | No |
| 21.008 | LOW INCOME TAXPAYER CLINICS | $96,123 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $84,713 | No |
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $42,408 | No |
| 14.169 | HOUSING COUNSELING ASSISTANCE PROGRAM | $40,000 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $19,064 | No |
| 93.041 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION | $10,448 | No |
| 93.647 | SOCIAL SERVICES RESEARCH AND DEMONSTRATION | $10,372 | No |
| 14.169 | HOUSING COUNSELING ASSISTANCE PROGRAM | $7,120 | 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.
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 2025-12
- Total revenue
- $1,115,577
- Total assets
- $2,117,344
- Paid preparer
- ROWLAND & CARTER CPAS PLLC
- IRS object id
- 202612119349301821
- NTEE code
- I80Z
- Exempt under
- 501(c)(3)
- Ruling year
- 1970
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Tennessee nonprofits
- Tennessee single audit statistics
- Tennessee 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 Memphis Area Legal Services, 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. “Memphis Area Legal Services, Inc. Single Audits and Findings (TN).” https://getauditradar.com/single-audits/tn/memphis-area-legal-services-inc-620841436/. Data as of 2026-09-16.