EIN: 161469476
UEI: TJ9LLCJD19C3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (149 days ago).
What is a management decision? →During 2024, the Home received an additional related-party loan without obtaining prior HUD approval. Criteria: The HUD regulatory agreement states the borrower shall not enter into any contract, agreement or arrangement to borrow funds or finance any purchase or incur any liability, direct or contingent, other than in accordance the loan documents without prior written approval of HUD. Context: During testing of debt, it was noted that the Home entered into a loan agreement with a related party. Cause: The Home continued to experience decreased occupancy, increased labor, benefits, and supply expenditures as a lingering impact of the COVID-19 pandemic. It utilized the loan as a means to cover operating expenses. Effect: Failure to obtain written approval from HUD constitutes noncompliance with the HUD regulatory agreement. Gross amount loaned from the related party amounted to $250,000 during 2024. Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Views of Responsible Official of the Auditee: The Home obtained the related party loan as a prudent business decision to meet operating expenses.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Housing and Urban Development (HUD) Mortgage Insurance - Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities (Section 232) Assistance Listing #14.129. Condition: During 2024, the Home received an additional related-party loan without obtaining prior HUD approval. Criteria: The HUD regulatory agreement states the borrower shall not enter into any contract, agreement or arrangement to borrow funds or finance any purchase or incur any liability, direct or contingent, other than in accordance the loan documents without prior written approval of HUD. Context: During testing of debt, it was noted that the Home entered into a loan agreement with a related party. Cause: The Home continued to experience decreased occupancy, increased labor, benefits, and supply expenditures as a lingering impact of the COVID-19 pandemic. It utilized the loan as a means to cover operating expenses. Effect: Failure to obtain written approval from HUD constitutes noncompliance with the HUD regulatory agreement. Gross amount loaned from the related party amounted to $250,000 during 2024. Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Views of Responsible Official of the Auditee: The Home obtained the related party loan as a prudent business decision to meet operating expenses.
September 29, 2025 U.S. Department of Housing and Urban Development St. John’s Health Care Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully’s Trail Pittsford, NY 14534 Audit Period: January 1, 2024 – December 31, 2024 The findings from the December 31, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAMS AUDIT FINDING 2024-001: Section 232, CFDA 14.129 Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Action Taken: The Home obtained the additional related-party loan as a prudent business decision to meet operating expenses. The Home has implemented procedures to ensure that prior written approval is obtained from HUD before encumbering the Project in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Sabrina McLeod at (585)-760-1401. Sincerely yours, _______________________________ Sabrina McLeod Chief Financial Officer
2023-001
FAC accepted this audit on September 23, 2024 — management decision was due March 23, 2025.
During 2023, the Home received a related-party loan without obtaining prior HUD approval. Criteria: The HUD regulatory agreement states there shall not be an encumbrance of any of the mortgaged property without prior written approval of HUD. Context: During testing of debt, it was noted that the Home entered into a loan agreement with a related party. Cause: The Home experienced decreased occupancy, increased labor, benefits, and supply expenditures as a lingering impact of the COVID-19 pandemic. It utilized the U.S. Small Business Administration loan as a means to cover operating expenses. Effect: Failure to obtain written approval from HUD constitutes noncompliance with the HUD regulatory agreement. Gross amounts loaned from the related party amounted to $500,000 during 2023. Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Views of Responsible Official of the Auditee: The Home obtained the related party loan as a prudent business decision to meet operating expenses.
Show full finding ▾Hide full finding ▴Finding 2023-001 Program: U.S. Department of Housing and Urban Development (HUD) Mortgage Insurance - Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities (Section 232) Assistance Listing #14.129. Condition: During 2023, the Home received a related-party loan without obtaining prior HUD approval. Criteria: The HUD regulatory agreement states there shall not be an encumbrance of any of the mortgaged property without prior written approval of HUD. Context: During testing of debt, it was noted that the Home entered into a loan agreement with a related party. Cause: The Home experienced decreased occupancy, increased labor, benefits, and supply expenditures as a lingering impact of the COVID-19 pandemic. It utilized the U.S. Small Business Administration loan as a means to cover operating expenses. Effect: Failure to obtain written approval from HUD constitutes noncompliance with the HUD regulatory agreement. Gross amounts loaned from the related party amounted to $500,000 during 2023. Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Views of Responsible Official of the Auditee: The Home obtained the related party loan as a prudent business decision to meet operating expenses.
CORRECTIVE ACTION PLAN August 29, 2024 U.S. Department of Housing and Urban Development St. John’s Health Care Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully’s Trail Pittsford, NY 14534 Audit Period: January 1, 2023 – December 31, 2023 The findings from the December 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAMS AUDIT FINDING 2023-001: Section 232, CFDA 14.129 Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Action Taken: The Home obtained the related-party loan as a prudent business decision to meet operating expenses. The Home has implemented procedures to ensure that prior written approval is obtained from HUD before encumbering the Project in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Robert Earl at (585)-760-1473. Sincerely yours, Robert Earl Chief Financial Officer
2022-001
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
During 2022, the Home received a U.S. Small Business Administration loan without obtaining prior HUD approval. Criteria: The HUD regulatory agreement states there shall not be an encumbrance of any of the mortgaged property without prior written approval of HUD. Context: During testing of debt, it was noted that the Home entered into a loan agreement with the U.S. Small Business Administration. Cause: The Home experienced decreased occupancy, increased labor, benefits and supply expenditures as a lingering impact of the COVID-19 pandemic. It utilized the U.S. Small Business Administration loan as a means to cover operating expenses. Effect: Failure to obtain written approval from HUD constitutes noncompliance with the HUD regulatory agreement. Gross amounts loaned from the U.S. Small Business Administration amounted to $1,999,900 during 2022. Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Views of Responsible Official of the Auditee: The Home obtained the U.S. Small Business Administration loan as a prudent business decision to meet operating expenses.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Housing and Urban Development (HUD) Mortgage Insurance - Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities (Section 232) Assistance Listing #14.129. Condition: During 2022, the Home received a U.S. Small Business Administration loan without obtaining prior HUD approval. Criteria: The HUD regulatory agreement states there shall not be an encumbrance of any of the mortgaged property without prior written approval of HUD. Context: During testing of debt, it was noted that the Home entered into a loan agreement with the U.S. Small Business Administration. Cause: The Home experienced decreased occupancy, increased labor, benefits and supply expenditures as a lingering impact of the COVID-19 pandemic. It utilized the U.S. Small Business Administration loan as a means to cover operating expenses. Effect: Failure to obtain written approval from HUD constitutes noncompliance with the HUD regulatory agreement. Gross amounts loaned from the U.S. Small Business Administration amounted to $1,999,900 during 2022. Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Views of Responsible Official of the Auditee: The Home obtained the U.S. Small Business Administration loan as a prudent business decision to meet operating expenses.
Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Action Taken: During 2022, the Home received approval for the entirety of the loan balance and recognized the proceeds of the Small Business Administration loan as of December 31, 2022. The Home obtained the Small Business Administration loan as a prudent business decision to meet operating expenses. The Home will obtain prior written approval from HUD before encumbering the Project in the future.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
During 2020, the Home received a Paycheck Protection Program loan without obtaining prior HUD approval. Criteria: The HUD regulatory agreement states there shall not be an encumbrance of any of the mortgaged property without prior written approval of HUD. Context: During testing of debt, it was noted that the Home entered into a loan agreement with Genesee Regional Bank under the paycheck protection program. Cause: The Home experienced decreased occupancy, increased labor, benefits and supply expenditures as a result of the COVID-19 pandemic. It utilized the paycheck protection program loan as a means to cover payroll for a 24-week period during 2020. Effect: Failure to obtain written approval from HUD constitutes noncompliance with the HUD regulatory agreement. Gross amounts loaned from Genesee Regional Bank under the Paycheck Protection Program amounted to $5,890,200 during 2020. Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Views of Responsible Official of the Auditee: The Home received forgiveness for the entirety of the loan balance, as allowed under the Paycheck Protection Program. Management does not anticipate an adverse opinion from the SBA audit to be performed over Paycheck Protection Program loans greater than $2.0 million.
Show full finding ▾Hide full finding ▴Finding 2020-002 Program: U.S. Department of Housing and Urban Development (HUD) Mortgage Insurance - Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities (Section 232) CFDA #14.129. Condition: During 2020, the Home received a Paycheck Protection Program loan without obtaining prior HUD approval. Criteria: The HUD regulatory agreement states there shall not be an encumbrance of any of the mortgaged property without prior written approval of HUD. Context: During testing of debt, it was noted that the Home entered into a loan agreement with Genesee Regional Bank under the paycheck protection program. Cause: The Home experienced decreased occupancy, increased labor, benefits and supply expenditures as a result of the COVID-19 pandemic. It utilized the paycheck protection program loan as a means to cover payroll for a 24-week period during 2020. Effect: Failure to obtain written approval from HUD constitutes noncompliance with the HUD regulatory agreement. Gross amounts loaned from Genesee Regional Bank under the Paycheck Protection Program amounted to $5,890,200 during 2020. Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Views of Responsible Official of the Auditee: The Home received forgiveness for the entirety of the loan balance, as allowed under the Paycheck Protection Program. Management does not anticipate an adverse opinion from the SBA audit to be performed over Paycheck Protection Program loans greater than $2.0 million.
FINDING 2020-002: Section 232, CFDA 14.129 Recommendation: Adhere to the HUD regulatory agreement in relation to obtaining prior written approval from HUD before encumbering the Project. Action Taken: The Home received forgiveness for the entirety of the loan balance, as allowed under the Paycheck Protection Program. Management does not anticipate an adverse opinion from the SBA audit to be performed over Paycheck Protection Program loans greater than $2.0 million.
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