EIN: 201535531
UEI: FTTKVSMN5JK1
Audited by: EisnerAmper LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 28, 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 October 28, 2026 (53 days from today).
What is a management decision? →FAC accepted this audit on April 15, 2025 — management decision was due October 15, 2025.
FAC accepted this audit on September 10, 2024 — management decision was due March 10, 2025.
S3800-010 Finding Reference Number: 2023-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires annual deposits to be made into the reserve for replacements. S3800-030 Statement of Condition The Corporation did not make all required annual deposits into the reserve for replacements. S3800-035 Auditor Non-Compliance Code N - Reserve for Replacement Deposits S3800-037 FHA/Contract Number 043-EE085 S3800-038 Questioned Costs $1,462 S3800-050 Context The Corporation did not make all required annual deposits to the reserve for replacements. S3800-060 Effect Not making required deposits could result in insufficient funds to cover repairs and replacements. S3800-070 Cause Management oversight. S3800-080 Recommendation The Corporation should deposit $1,462 into the reserve for replacements.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number: 2023-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires annual deposits to be made into the reserve for replacements. S3800-030 Statement of Condition The Corporation did not make all required annual deposits into the reserve for replacements. S3800-035 Auditor Non-Compliance Code N - Reserve for Replacement Deposits S3800-037 FHA/Contract Number 043-EE085 S3800-038 Questioned Costs $1,462 S3800-050 Context The Corporation did not make all required annual deposits to the reserve for replacements. S3800-060 Effect Not making required deposits could result in insufficient funds to cover repairs and replacements. S3800-070 Cause Management oversight. S3800-080 Recommendation The Corporation should deposit $1,462 into the reserve for replacements.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus
S3800-010 Finding Reference Number: 2023-2 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The HUD Regulatory Agreement requires the property to be in full compliance with all HUD Regulations. S3800-030 Statement of Condition On June 8, 2023, the property had a Management and Occupancy Review and received a below average score of 53.5. S3800-035 Auditor Non-Compliance Code Z - Other - Below Average MOR S3800-037 FHA/Contract Number 043-EE085 S3800-038 Questioned Costs None S3800-050 Context During the year ended December 31, 2023, the property had a Management and Occupancy Review. S3800-060 Effect Based on the results of the inspection, the Corporation was out of compliance with the Regulatory Agreement. S3800-070 Cause There are changes and corrections that need to be completed surrounding leasing and occupancy in order for the Corporation to be in compliance with the requirements of the Regulatory Agreement. S3800-080 Recommendation All required changes and corrections should be made in accordance with the Management and Occupancy Review and the Regulatory Agreement.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number: 2023-2 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The HUD Regulatory Agreement requires the property to be in full compliance with all HUD Regulations. S3800-030 Statement of Condition On June 8, 2023, the property had a Management and Occupancy Review and received a below average score of 53.5. S3800-035 Auditor Non-Compliance Code Z - Other - Below Average MOR S3800-037 FHA/Contract Number 043-EE085 S3800-038 Questioned Costs None S3800-050 Context During the year ended December 31, 2023, the property had a Management and Occupancy Review. S3800-060 Effect Based on the results of the inspection, the Corporation was out of compliance with the Regulatory Agreement. S3800-070 Cause There are changes and corrections that need to be completed surrounding leasing and occupancy in order for the Corporation to be in compliance with the requirements of the Regulatory Agreement. S3800-080 Recommendation All required changes and corrections should be made in accordance with the Management and Occupancy Review and the Regulatory Agreement.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-2: We concur that the Corporation failed achieve a score of satisfactory or above on the Management and Occupancy Review S3800-130 Response Indicator Agree. S3800-140 Completion Date July 29, 2024 S3800-150 Response The Corporation made all required corrections subsequent and received confirmation from HUD the MOR was closed out. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on May 18, 2022 — management decision was due November 18, 2022.
FAC accepted this audit on July 8, 2021 — management decision was due January 8, 2022.
FAC accepted this audit on May 14, 2020 — management decision was due November 14, 2020.
FAC accepted this audit on April 23, 2019 — management decision was due October 23, 2019.
FAC accepted this audit on June 4, 2018 — management decision was due December 4, 2018.
FAC accepted this audit on April 10, 2017 — management decision was due October 10, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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