EIN: 020623104
UEI: EEWTH96F97A8
Audited by: Tidwell Group, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 12, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 12, 2026 (106 days from today).
What is a management decision? →S3800-010 Finding Reference Number 2025-1 S3800-011 Title and CFDA Number of Federal Program 14.157 Supportive housing for the elderly S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In process S3800-017 Information on Universe Population Size N/A S3800-018 Sample Size Information N/A S3800-019 Identification of Repeat Finding and Finding Reference No S3800-020 Criteria The Regulatory Agreement requires monthly deposits to the Replacement Reserve account. S3800-030 Statement of Condition The Corporation did not make the required deposits to the Replacement Reserve account. S3800-032 Cause Lack of cash flow due to the lack of receipt of rental assistance payments. S3800-033 Effect The Project's Replacement Reserve account is underfunded and is not compliant with the Regulatory Agreement. S3800-035 Auditor Non-Compliance Code N - Reserve for Replacements Deposits S3800-037 FHA/Contract Number 052-EE042 S3800-038 Questioned Costs $8,938 S3800-050 Context The Corporation, despite multiple efforts from management, did not receive all of the outstanding rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $8,938. S3800-080 Recommendation The Corporation should deposit $8,938 into the Replacement Reserve account as cash flow permits.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number 2025-1 S3800-011 Title and CFDA Number of Federal Program 14.157 Supportive housing for the elderly S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In process S3800-017 Information on Universe Population Size N/A S3800-018 Sample Size Information N/A S3800-019 Identification of Repeat Finding and Finding Reference No S3800-020 Criteria The Regulatory Agreement requires monthly deposits to the Replacement Reserve account. S3800-030 Statement of Condition The Corporation did not make the required deposits to the Replacement Reserve account. S3800-032 Cause Lack of cash flow due to the lack of receipt of rental assistance payments. S3800-033 Effect The Project's Replacement Reserve account is underfunded and is not compliant with the Regulatory Agreement. S3800-035 Auditor Non-Compliance Code N - Reserve for Replacements Deposits S3800-037 FHA/Contract Number 052-EE042 S3800-038 Questioned Costs $8,938 S3800-050 Context The Corporation, despite multiple efforts from management, did not receive all of the outstanding rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $8,938. S3800-080 Recommendation The Corporation should deposit $8,938 into the Replacement Reserve account as cash flow permits.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat
2024-001
S3800-010 Finding Reference Number 2025-2 S3800-011 Title and CFDA Number of Federal Program 14.157 Supportive housing for the elderly S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In process S3800-017 Information on Universe Population Size N/A S3800-018 Sample Size Information N/A S3800-019 Identification of Repeat Finding and Finding Reference No S3800-020 Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. S3800-030 Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. S3800-032 Cause Lack of cash flow due to the lack of receipt of rental assistance payments. S3800-033 Effect The Project's Residual Receipts account is underfunded and is not compliant with the Regulatory Agreement. S3800-035 Auditor Non-Compliance Code N - Residual Receipts Deposits S3800-037 FHA/Contract Number 052-EE042 S3800-038 Questioned Costs $17,403 S3800-050 Context The Corporation, despite multiple efforts from management, did not receive all of the outstanding rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipts account in the amount of $17,403. S3800-080 Recommendation The Corporation should deposit $17,403 into the Residual Receipts account as cash flow permits.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number 2025-2 S3800-011 Title and CFDA Number of Federal Program 14.157 Supportive housing for the elderly S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In process S3800-017 Information on Universe Population Size N/A S3800-018 Sample Size Information N/A S3800-019 Identification of Repeat Finding and Finding Reference No S3800-020 Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. S3800-030 Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. S3800-032 Cause Lack of cash flow due to the lack of receipt of rental assistance payments. S3800-033 Effect The Project's Residual Receipts account is underfunded and is not compliant with the Regulatory Agreement. S3800-035 Auditor Non-Compliance Code N - Residual Receipts Deposits S3800-037 FHA/Contract Number 052-EE042 S3800-038 Questioned Costs $17,403 S3800-050 Context The Corporation, despite multiple efforts from management, did not receive all of the outstanding rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipts account in the amount of $17,403. S3800-080 Recommendation The Corporation should deposit $17,403 into the Residual Receipts account as cash flow permits.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the residual receipts account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat
2024-002
FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
Finding Reference Number 2024-1 Title and CFDA Number of Federal Program 14.157 Supportive housing for the elderly Type of Finding Federal Award Finding Finding Resolution Status In process Information on Universe Population Size N/A Sample Size Information N/A Identification of Repeat Finding and Finding Reference No Criteria The Regulatory Agreement requires monthly deposits to the Replacement Reserve account. Statement of Condition The Corporation did not make the required deposits to the Replacement Reserve account. Cause Lack of cash flow due to the lack of receipt of rental assistance payments. Effect The Project's Replacement Reserve account is underfunded and is not compliant with the Regulatory Agreement. Auditor Non-Compliance Code N - Reserve for Replacements Deposits FHA/Contract Number 052-EE042 Questioned Costs $6,199 Context The Corporation, despite multiple efforts from management, did not receive the rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $6,199. Recommendation The Corporation should deposit $6,199 into the Replacement Reserve account as cash flow permits.
Show full finding ▾Hide full finding ▴Finding Reference Number 2024-1 Title and CFDA Number of Federal Program 14.157 Supportive housing for the elderly Type of Finding Federal Award Finding Finding Resolution Status In process Information on Universe Population Size N/A Sample Size Information N/A Identification of Repeat Finding and Finding Reference No Criteria The Regulatory Agreement requires monthly deposits to the Replacement Reserve account. Statement of Condition The Corporation did not make the required deposits to the Replacement Reserve account. Cause Lack of cash flow due to the lack of receipt of rental assistance payments. Effect The Project's Replacement Reserve account is underfunded and is not compliant with the Regulatory Agreement. Auditor Non-Compliance Code N - Reserve for Replacements Deposits FHA/Contract Number 052-EE042 Questioned Costs $6,199 Context The Corporation, despite multiple efforts from management, did not receive the rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $6,199. Recommendation The Corporation should deposit $6,199 into the Replacement Reserve account as cash flow permits.
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
2023-001
Finding Reference Number 2024-2 Title and CFDA Number of Federal Program 14.157 Supportive housing for the elderly Type of Finding Federal Award Finding Finding Resolution Status In process Information on Universe Population Size N/A Sample Size Information N/A Identification of Repeat Finding and Finding Reference No Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. Cause Lack of cash flow due to the lack of receipt of rental assistance payments. Effect The Project's Residual Receipts account is underfunded and is not compliant with the Regulatory Agreement. Auditor Non-Compliance Code N - Residual Receipts Deposits FHA/Contract Number 052-EE042 Questioned Costs $17,403 Context The Corporation, despite multiple efforts from management, did not receive the rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipts account in the amount of $17,403. Recommendation The Corporation should deposit $17,403 into the Residual Receipts account as cash flow permits.
Show full finding ▾Hide full finding ▴Finding Reference Number 2024-2 Title and CFDA Number of Federal Program 14.157 Supportive housing for the elderly Type of Finding Federal Award Finding Finding Resolution Status In process Information on Universe Population Size N/A Sample Size Information N/A Identification of Repeat Finding and Finding Reference No Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. Cause Lack of cash flow due to the lack of receipt of rental assistance payments. Effect The Project's Residual Receipts account is underfunded and is not compliant with the Regulatory Agreement. Auditor Non-Compliance Code N - Residual Receipts Deposits FHA/Contract Number 052-EE042 Questioned Costs $17,403 Context The Corporation, despite multiple efforts from management, did not receive the rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipts account in the amount of $17,403. Recommendation The Corporation should deposit $17,403 into the Residual Receipts account as cash flow permits.
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
2023-002
FAC accepted this audit on June 19, 2024 — management decision was due December 19, 2024.
The Corporation did not make the required deposits to the Replacement Reserve account. The Corporation did not receive the rental assistance payments during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $2,965.
Show full finding ▾Hide full finding ▴The Corporation did not make the required deposits to the Replacement Reserve account. The Corporation did not receive the rental assistance payments during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $2,965.
The Corporation is working to make the required deposits.
The Corporation did not make the required deposit to the Residual Receipts account. The Corporation did not receive the rental assistance payments during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipts account.
Show full finding ▾Hide full finding ▴The Corporation did not make the required deposit to the Residual Receipts account. The Corporation did not receive the rental assistance payments during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipts account.
The Corporation is working to make the required deposits.
FAC accepted this audit on November 5, 2020 — management decision was due May 5, 2021.
S3800-010 Finding Reference Number 2020-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. S3800-030 Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. S3800-035 Auditor Non-Compliance Code N - Residual Receipts Deposits S3800-037 FHA/Contract Number 052-EE042 S3800-038 Questioned Costs $6,103 S3800-050 Context The Corporation did not make the deposit to the Residual Receipt account in the amount of $6,103. S3800-060 Effect Project is not compliant with the Regulatory Agreement and does not have the proper liability for residual receipts available for recapture. S3800-070 Cause Management oversight. S3800-080 Recommendation The Corporation should deposit $6,103 into the Residual Receipts account.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number 2020-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. S3800-030 Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. S3800-035 Auditor Non-Compliance Code N - Residual Receipts Deposits S3800-037 FHA/Contract Number 052-EE042 S3800-038 Questioned Costs $6,103 S3800-050 Context The Corporation did not make the deposit to the Residual Receipt account in the amount of $6,103. S3800-060 Effect Project is not compliant with the Regulatory Agreement and does not have the proper liability for residual receipts available for recapture. S3800-070 Cause Management oversight. S3800-080 Recommendation The Corporation should deposit $6,103 into the Residual Receipts account.
S3800-090 Auditor's Summary of the Auditte's Comments on the Finding and Recommendations The Corporation concurs that the replacment reserve and residual recipts accounts are underfunded as of June 30, 2020. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2021 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Amy S3800-180 Contact person Last Name Brown
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Summary of Auditor's Results Financial Statements Type of auditor's report issued: Internal control over financial reporting: Material weakness identified? Yes x No Significant deficiency identified not considered to be material weaknesses? Yes x No Noncompliance material to financial statements noted? Yes x No Federal Awards Type of auditor's report issued on compliance for major programs: Internal control over financial reporting: Material weakness identified? Yes x No Significant deficiency identified not considered to be material weaknesses? x Yes No Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a)? x Yes No Identification of major programs: CFDA Number 14.157 14.157 Dollar threshold used to distinguish between Type A and Type B programs: Auditee qualified as low-risk auditee? x Yes No $750,000 unmodified unmodified Name of Federal Program or Cluster Supportive housing for the elderly Project Rental Assistance Contract Calloway Street One, Inc. Schedule of Findings, Questioned Costs, and Recommendations Year ended June 30, 2019 - 35 - Financial Statement Findings There were no findings or questioned costs related to the financial statements. Federal Award Findings and Questioned Costs S3800-010 Finding Reference Number 2019-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. S3800-030 Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. S3800-035 Auditor Non-Compliance Code N - Residual Receipts Deposits S3800-037 FHA/Contract Number 052-EE042 S3800-038 Questioned Costs $ 2,403 S3800-050 Context The Corporation did not make the deposit to the Residual Receipt account in the amount of $2,403. S3800-060 Effect Project is not compliant with the Regulatory Agreement and does not have the proper liability for residual receipts available for recapture. S3800-070 Cause Management oversight. S3800-080 Recommendation The Corporation should deposit $2,403 into the Residual Receipts account.
Show full finding ▾Hide full finding ▴Summary of Auditor's Results Financial Statements Type of auditor's report issued: Internal control over financial reporting: Material weakness identified? Yes x No Significant deficiency identified not considered to be material weaknesses? Yes x No Noncompliance material to financial statements noted? Yes x No Federal Awards Type of auditor's report issued on compliance for major programs: Internal control over financial reporting: Material weakness identified? Yes x No Significant deficiency identified not considered to be material weaknesses? x Yes No Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a)? x Yes No Identification of major programs: CFDA Number 14.157 14.157 Dollar threshold used to distinguish between Type A and Type B programs: Auditee qualified as low-risk auditee? x Yes No $750,000 unmodified unmodified Name of Federal Program or Cluster Supportive housing for the elderly Project Rental Assistance Contract Calloway Street One, Inc. Schedule of Findings, Questioned Costs, and Recommendations Year ended June 30, 2019 - 35 - Financial Statement Findings There were no findings or questioned costs related to the financial statements. Federal Award Findings and Questioned Costs S3800-010 Finding Reference Number 2019-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. S3800-030 Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. S3800-035 Auditor Non-Compliance Code N - Residual Receipts Deposits S3800-037 FHA/Contract Number 052-EE042 S3800-038 Questioned Costs $ 2,403 S3800-050 Context The Corporation did not make the deposit to the Residual Receipt account in the amount of $2,403. S3800-060 Effect Project is not compliant with the Regulatory Agreement and does not have the proper liability for residual receipts available for recapture. S3800-070 Cause Management oversight. S3800-080 Recommendation The Corporation should deposit $2,403 into the Residual Receipts account.
Corrective Action Plan - 37 - S3800-090 Auditor's Summary of the Auditte's Comments on the Finding and Recommendations The Corporation concurs that the residual receipt deposit from the prior year surplus cash computation was not made. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2020 S3800-150 Response The Corporation will transfer $2,403 into the Residual Receipts account when cash flow is available. S3800-160 Amy S3800-180 Contact Person First Name Contact Person Last Name Brown
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
GSA_MIGRATION
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2016-003
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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