AWARDBPA CALLSmall business
BPA call 16PBGC24M0017THOMAS CASTRO GUTIERREZ CPA, LLC
Overview
Award facts
- Net obligations
- $4.02M
- $4,018,327of $5.94M potential value
- Outlays (paid to date)
- $2.65M
- $2.65M paid of $4.02M obligated$2,650,119
- Period of performance
- May 16, 2024 to May 15, 2027
- Ends in 6 months
- Modifications
- 14
- Latest action Aug 5, 2026
- Contract type
- BPA call
- PIID 16PBGC24M0017
Contract value is the most the government could spend; obligations are what it has legally committed; outlays are what it has actually paid.
Description of requirement
INTERNAL ASSESSMENT CONTROLS SERVICES
Dates and value
- Award date
- Signed on May 16, 2024
- Potential end of performance
- May 15, 2029
- Current value
- $4,018,327Base and exercised options
- Potential value (if all options are exercised)
- $5,937,667
- Parent contract vehicle
- 16PBGC23A0007 (BPA, single award) — 2 orders recorded under it
Obligations by fiscal year of action
- FY2026: $1,403,636
- FY2025: $1,641,847
- FY2024: $972,844
Total across 3 fiscal years: $4,018,327
Source: Federal Procurement Data System contract actions as published by SAM.gov and USAspending.gov; latest action recorded Aug 5, 2026. View on USAspending · Recipient on SAM.gov
Recipient
LocationALEXANDRIA, VA
UEICVK4HL3P5D54
CAGE code4A8D6
Business sizeSmall businessSize at award, per the contracting officer
Organization typeSole proprietorship
Parent companyCASTRO & COMPANY LLC
Business types and certifications
For-profit organizationLimited liability company
Self-reported at the time of the action.
Agency and place
Awarding and funding
- Awarded by
- Pension Benefit Guaranty Corporation
- PENSION BENEFIT GUARANTY CORP
- Funded by
- Pension Benefit Guaranty Corporation
- PENSION BENEFIT GUARANTY CORP
- Funded from
- Multiemployer - administrative expenses - special financial assistance; Administrative expensesProgram activities016-4204Federal accounts (agency financial reports)
Place of performance
- Place of performance
- Washington, District Of Columbia
Classification and competition
Classification
- Product or service (PSC)
- R704SUPPORT- MANAGEMENT: AUDITING (service)
Competition
- Extent competed
- Full and open competitionA
- Solicitation procedures
- Subject to multiple award fair opportunityMAFO
- Set-aside
- Not reported
- Contract pricing
- Labor hoursZ
Solicitation and notices
- Solicitation ID
- 16PBGC24Q0003(as reported)
- Solicitation date
- Feb 27, 2024
Contract details
- Cost Accounting Standards clause
- Not applicable exempt from CASX
- Service Contract Act labor standards
- Yes
- Commercial procedures
- Commercial products/servicesA
- Government-furnished property
- Transaction does not use GFE/GFPN
- Bundled requirement
- Not bundledH
- Consolidated requirement
- Not consolidatedD
- Undefinitized action (terms not final)
- No
- Performance-based service acquisition
- Yes - service where PBA is used.Y
Transaction history
Modification history
- Base award
- May 16, 2024Base obligation at award: $291,395
- Latest action
- Aug 5, 2026 — Other administrative actionModification P00014; administrative: no change in scope or value
- Latest substantive action
- Mar 3, 2026 — Option exercisedModification P00012; obligation change +$1,403,742
- Latest funding action
- Jun 12, 2025 — Funding onlyModification P00007; obligation change +$17,420; funding only: changes obligations, not scope
- Actions by type
- Base award1
- Other administrative action7
- Supplemental agreement (within scope)3
- Funding only2
- Option exercised2
All contract data
All contract data
Every other field reported for this award, as of its latest reported action
Competition
- Evaluation preference
- No preference used
- Local area set-aside
- No
- Simplified procedures for commercial items
- No
- A-76 (FAIR Act) action
- No
Pricing and financing
- Paid by purchase card
- No
- Latest action: change in base and all options
- $1,919,334
Socio-economic and policy
- Inherently governmental functions
- Other functionsOT
- Recovered materials and sustainability
- No clauses included and no sustainability includedC
- EPA-designated product
- Not requiredE
- Clinger-Cohen Act planning (IT)
- No
Place and origin
- Domestic or foreign entity
- U.S. owned businessA
- Country of product or service origin
- United statesUSA
- Place of manufacture
- Not a manufactured end productC
Structure
- Award or IDV
- Award
- Award type
- BPA callA
- Parent vehicle type
- BPAE
- Parent vehicle: multiple or single award
- Single awardS
- Parent vehicle agency
- Pension Benefit Guaranty Corporation1665
- Awarding agency code
- 1665
- Awarding sub-tier code
- 1665
- Contracting office code
- 16PBGC
- Transactions recorded under this award key
- 15
Funding
- Funding agency code
- 1665
- Funding sub-tier code
- 1665
- Funding office code
- 16PBGC
- Treasury accounts
- 016-2021/2030-4204-000
- 016-X-4204-000
- Object classes
- 25.2: Other services from non-Federal sources
- Disaster or emergency funding (DEFC)
- Q: Not Designated Nonemergency/Emergency/Disaster/Wildfire Suppression
- V: Non-emergency P.L. 117-2
- COVID-19 supplemental obligations
- $433,528
- COVID-19 supplemental outlays
- $311,419