EIN: 222607664
UEI: UYAQDH7MQDJ1
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 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 July 8, 2026 (64 days ago).
What is a management decision? →Condition - The reserve for replacements account is underfunded by $11,232 for the year ended June 30, 2025. Criteria - As part of Special Tests and Provisions related to Assistance Listing Number 14.157 - Supportive Housing for the Elderly, the Company is required to deposit $3,744 in a reserve for replacements account on a monthly basis. Effect - The Company was not in compliance with the above HUD regulations. Cause - The reserve for replacements account was not adequately funded during the year. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that the delinquent deposits totaling $11,232 for the year ended June 30, 2025 be deposited into the reserve for replacements account as soon as possible. Management's Response - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount will be deposited as soon as cash flow and operational circumstances permit.
Show full finding ▾Hide full finding ▴Condition - The reserve for replacements account is underfunded by $11,232 for the year ended June 30, 2025. Criteria - As part of Special Tests and Provisions related to Assistance Listing Number 14.157 - Supportive Housing for the Elderly, the Company is required to deposit $3,744 in a reserve for replacements account on a monthly basis. Effect - The Company was not in compliance with the above HUD regulations. Cause - The reserve for replacements account was not adequately funded during the year. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that the delinquent deposits totaling $11,232 for the year ended June 30, 2025 be deposited into the reserve for replacements account as soon as possible. Management's Response - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount will be deposited as soon as cash flow and operational circumstances permit.
Name of auditee: Riverside Episcopal Housing Development Fund Company, Inc. TIN: 014-EH261 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2025 CAP prepared by: James Juliano CFO/Vice President Episcopal Community Housing, Inc. (716) 929-5817 Current Findings on the Schedule of Findings and Questioned Costs and Recommendations 1) Finding 2025-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount will be deposited as soon as cash flow and operational circumstances permit.
FAC accepted this audit on October 11, 2024 — management decision was due April 11, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
Condition - The reserve for replacements account is underfunded by $1,560 for the year ended June 30, 2023. Criteria - As part of Special Tests and Provisions related to Assistance Listing Number 14.157 - Supportive Housing for the Elderly, the Company is required to deposit $3,443 in a reserve for replacements account on a monthly basis. Effect - The Company was not in compliance with the above HUD regulations. Cause - The reserve for replacements account was not adequately funded during the year. Repeat Finding - This is a repeat of finding 2022-001 from the prior year. Recommendation - We recommend that the delinquent deposits totaling $1,560 for the year ended June 30, 2023 be deposited into the reserve for replacements account as soon as possible. Management's Response - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount will be deposited by October 31, 2023.
Show full finding ▾Hide full finding ▴Condition - The reserve for replacements account is underfunded by $1,560 for the year ended June 30, 2023. Criteria - As part of Special Tests and Provisions related to Assistance Listing Number 14.157 - Supportive Housing for the Elderly, the Company is required to deposit $3,443 in a reserve for replacements account on a monthly basis. Effect - The Company was not in compliance with the above HUD regulations. Cause - The reserve for replacements account was not adequately funded during the year. Repeat Finding - This is a repeat of finding 2022-001 from the prior year. Recommendation - We recommend that the delinquent deposits totaling $1,560 for the year ended June 30, 2023 be deposited into the reserve for replacements account as soon as possible. Management's Response - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount will be deposited by October 31, 2023.
Name of auditee: Riverside Episcopal Housing Development Fund Company, Inc. TIN: 014-EH261 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: James Juliano CFO/Vice President Episcopal Community Housing, Inc. (716) 929-5817 Current Findings on the Schedule of Findings and Questioned Costs and Recommendations 2) Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount will be deposited by October 31, 2023.
2022-001
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
Condition - The reserve for replacements account is underfunded by $9,939 for the year ended June 30, 2022. Criteria - As part of Special Tests and Provisions related to Assistance Listing Number 14.157 - Supportive Housing for the Elderly, the Company is required to deposit $3,313 in a reserve for replacements account on a monthly basis. Effect - The Company was not in compliance with the above HUD regulations. Cause - The reserve for replacements account was not adequately funded during the year. Recommendation - We recommend that the delinquent deposits totaling $9,939 for the year ended June 30, 2022 be deposited into the reserve for replacements account as soon as possible. Management's Response - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount has been deposited on September 13, 2022.
Show full finding ▾Hide full finding ▴Condition - The reserve for replacements account is underfunded by $9,939 for the year ended June 30, 2022. Criteria - As part of Special Tests and Provisions related to Assistance Listing Number 14.157 - Supportive Housing for the Elderly, the Company is required to deposit $3,313 in a reserve for replacements account on a monthly basis. Effect - The Company was not in compliance with the above HUD regulations. Cause - The reserve for replacements account was not adequately funded during the year. Recommendation - We recommend that the delinquent deposits totaling $9,939 for the year ended June 30, 2022 be deposited into the reserve for replacements account as soon as possible. Management's Response - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount has been deposited on September 13, 2022.
Name of auditee: Riverside Episcopal Housing Development Fund company, Inc. TIN: 014-EH261 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2022 CAP prepared by: James Juliano CFO/Vice President Episcopal Community Housing, Inc. (716) 929-5817 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations 1) Finding 2022-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount has been deposited on September 13, 2022.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
FAC accepted this audit on November 12, 2020 — management decision was due May 12, 2021.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
FAC accepted this audit on October 16, 2018 — management decision was due April 16, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on October 25, 2016 — management decision was due April 25, 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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