FAC Explorer

Audit 409407

FY End
2025-09-30
Total Expended
$3.66M
Findings
3
Programs
1
Organization: The Salvation Army Chicago City Fund (IL)
Year: 2025 Accepted: 2026-08-19
Auditor: COMER NOWLING AND ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227292 2025-001 Material Weakness Yes P
1227293 2025-002 Material Weakness Yes P
1227294 2025-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $232,291 Yes 0

Contacts

Name Title Type
HQECZ7H29CA5 Booth Manor, Inc., An Illinois Corporation Auditee
7732053656 Gregory Nowling Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available.

Finding Details

Finding 2025-001
The Corporation did not fund the replacement reserve in the full amount required.
Finding 2025-002
The Corporation did not submit the annual budget for HUD approval and in turn, did not receive an updated PRAC Contract.
Finding 2025-003
The audited financial statements for the fiscal year-end September 31, 2025 were not filed into the REAC system within 90 days after the year-end.