The Contingent

Public charityFed auditsIRS 990

DBA: % BEN SAND

Community Development · PORTLAND, OR · EIN 26-4224606

Overview Money In Money Out People Audits Positions Interview Endorsements

Federal Audit History

Single audits filed with the Federal Audit Clearinghouse

$1.4M in federal awards expended in FY2025

Year	Federal $ expended	Auditor	Opinion	Flags
2025	$1.4M	McDonald Jacobs	Unmodified (clean)	Material weakness
2024	$1.4M	Mcdonald Jacobs PC	Unmodified (clean)	Material weaknessMaterial noncompliance

Federal Programs

Top programs · FY2025

Program	Agency	Expended	Major program	Findings
Foster Care_title IV-E via Arkansas Department of Human Services - Division of Children and Family Services	HHS	$816K	Yes	1
Child Abuse and Neglect Discretionary Activities via Arkansas Department of Human Services - Division of Children and Family Services	HHS	$610K	No	0
WIA Adult Program via State of Oregon - Higher Education Coordinating Commission	Labor	$11K	No	0

Audit Findings

FY2025 · auditor's own text

2025-001Activities allowed · Allowable costsMaterial weaknessQuestioned costsRepeat finding

Finding # 2025-001 Type: Material weakness Type: Immaterial noncompliance Assistance Listing Number: Department of Health and Human Services 93.658 Foster Care Title IV-E Requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflec…

Source: Federal Audit Clearinghouse single audits (required of organizations expending $1,000,000+ in federal awards per year for fiscal years beginning on or after Oct 1, 2024; $750,000 before).