VALLEY COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER, INC: Single Audit Reports and Findings
VALLEY COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER, INC filed 3 single audits between 2023 and 2025; the most recently observed auditor is GRAY, GRIFFITH & MAYS, A.C. (2025), and the 2025 report lists 1 finding, 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; VALLEY COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER, INC is recorded in MORGANTOWN, West Virginia under EIN 550483988, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,022,914 | $750,000 | GRAY, GRIFFITH & MAYS, A.C. | 1 | MW / SD | 2025-06-GSAFAC-0000422741 |
| 2024 | 2024-06-30 | $5,776,264 | $750,000 | GRAY, GRIFFITH & MAYS, A.C. | 1 | MW / SD | 2024-06-GSAFAC-0000373773 |
| 2023 | 2023-06-30 | $906,647 | $750,000 | Brown, Edwards & Company, L.L.P. | 0 | SD | 2023-06-GSAFAC-0000020418 |
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 |
|---|---|---|---|
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $3,817,817 | Yes |
| 93.696 | CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS | $919,767 | No |
| 93.788 | OPIOID STR | $160,000 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $51,058 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $35,147 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $17,491 | No |
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM | $12,483 | No |
| 93.788 | OPIOID STR | $9,151 | 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 |
|---|---|---|---|
| 2025-003 | L | Significant deficiency | 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.
- Total revenue
- $19,070,191
- Total assets
- $12,363,134
- IRS object id
- 202641329349302734
- Exempt under
- 501(c)(3)
- Ruling year
- 1977
- BMF release
- 2026-09-17
Read next
- CPA firms that audit West Virginia nonprofits
- West Virginia single audit statistics
- West Virginia 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 VALLEY COMPREHENSIVE COMMUNITY MENTAL 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. “VALLEY COMPREHENSIVE COMMUNITY MENTAL HE Single Audits.” https://getauditradar.com/single-audits/wv/valley-comprehensive-community-mental-health-center-inc-550483988/. Data as of 2026-09-18.