DYOUVILLE SENIOR LIVINGNon-Profit

2025-001 Section 202 Supportive Housing for the Elderly – Assistance Listing No. 14.517 Recommendation: The auditor recommends that the Company continues to work with HUD to obtain access to the REAC system so that its annual filings can be submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Company is continuing its efforts to gain access to the REAC system. Name(s) of the contact person(s) responsible for corrective action: Ryan Santarella If the United States Department of Housing and Urban Development has questions regarding this plan, please call Ryan Santarella at 518-567-5053.

To whom it may concern: D’Youville Senior Living, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2024-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly (Section 202) Assistance Listing Number: 14.157 Award Period: Year ended December 31, 2024 Criteria: Federal regulations require that project funds may only be used for expenses that are reasonable and necessary to the operation of the project. Condition: The Project’s internal controls related to cash disbursements state that expenditures be authorized to ensure they relate to that project and shared costs are properly allocated between the sole member’s projects. Questioned Costs: $24,331 Context: It was noted that there were five instances where cash disbursements were made to the project’s related parties for costs allocated to the project that were subsequently discovered to be erroneously charged to the project. Effect: Expenses were paid out of project funds that did not relate to the project. Recommendation: We recommend that all allocated intercompany costs be reviewed by an appropriate level of management before being charged to the project. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement procedures to ensure proper allocation and documentation of intercompany transactions. $15,163 has been returned to the project as of December 31, 2024 and the remaining balance was returned in 2025. Name of contact person responsible for corrective action: Corrinne Schindler.