First Five Fundamentals: Single Audit Reports and Findings
First Five Fundamentals filed 2 single audits between 2021 and 2022; the most recently observed auditor is Arleen T Ibay CPA (2022), and the 2022 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; First Five Fundamentals is recorded in TACOMA, Washington under EIN 800209462, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-12-31 | $1,281,967 | $750,000 | Arleen T Ibay CPA | 0 | — | 2022-12-GSAFAC-0000010670 |
| 2021 | 2021-12-31 | $1,840,599 | $750,000 | Arleen T Ibay CPA | 0 | SD | 2021-12-CENSUS-0000253958 |
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 |
|---|---|---|---|
| 93.434 | EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS | $503,811 | Yes |
| 93.434 | EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS | $500,000 | Yes |
| 93.478 | PREVENTING MATERNAL DEATHS: SUPPORTING MATERNAL MORTALITY REVIEW COMMITTEES (B) | $77,752 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $38,128 | No |
| 93.670 | CHILD ABUSE AND NEGLECT DISCRETIONARY ACTIVITIES | $27,837 | No |
| 93.870 | MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT | $24,146 | No |
| 93.478 | PREVENTING MATERNAL DEATHS: SUPPORTING MATERNAL MORTALITY REVIEW COMMITTEES (B) | $23,576 | No |
| 93.590 | COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS | $22,094 | No |
| 93.590 | COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS | $20,000 | No |
| 93.670 | CHILD ABUSE AND NEGLECT DISCRETIONARY ACTIVITIES | $18,557 | No |
| 93.478 | PREVENTING MATERNAL DEATHS: SUPPORTING MATERNAL MORTALITY REVIEW COMMITTEES (B) | $12,964 | No |
| 93.670 | CHILD ABUSE AND NEGLECT DISCRETIONARY ACTIVITIES | $7,653 | No |
| 93.669 | CHILD ABUSE AND NEGLECT STATE GRANTS | $5,449 | 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 2025-06
- Total revenue
- $5,140,350
- Total assets
- $1,895,916
- Accounting fees (Part IX line 11c)
- $314,391
- Paid preparer
- GREENWOOD OHLUND PS
- IRS object id
- 202640349349301369
- NTEE code
- O50
- Exempt under
- 501(c)(3)
- Ruling year
- 2015
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Washington nonprofits
- Washington single audit statistics
- Washington 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 First Five Fundamentals 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. “First Five Fundamentals Single Audits and Findings (WA).” https://getauditradar.com/single-audits/wa/first-five-fundamentals-800209462/. Data as of 2026-09-18.