EIN: 262341728
UEI: W9VVP3JBZ351
Audited by: RSM US 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 July 7, 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 January 7, 2027 (123 days from today).
What is a management decision? →FAC accepted this audit on July 14, 2025 — management decision was due January 14, 2026.
FAC accepted this audit on July 24, 2024 — management decision was due January 24, 2025.
FAC accepted this audit on December 26, 2023 — management decision was due June 26, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
FAC accepted this audit on July 8, 2021 — management decision was due January 8, 2022.
The Organization changed the bed category of 12 sheltered beds to 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization changed the bed category before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirement per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100%, therefore was statistically valid. This instance is isolated to this one bed category change. Repeat Finding: 2020-001 Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed category changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed category change noted above. Views of Responsible Officials: Management disagrees with finding 2021-001. Per statutory law in the State of Illinois, the facility is able to increase the number of skilled nursing beds by up to 10% every two years without obtaining approval from the State of Illinois. As this increases the number of skilled residents the facility can provide services to, there should be no negative effect to the financial performance of the facility.
Show full finding ▾Hide full finding ▴Identifying Number: 2021-001 Identification of the Federal Program: Assistance Listing #14.129, U.S. Department of Housing and Urban Development: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities. Criteria or Specific Requirement: The regulatory agreement (form HUD 92466-E) specifies in Paragraph 21: ?The Mortgager shall not reduce or expand, allow to be reduced, cause the expansion or reduction of the bed capacity, or change any bed to a different category (e.g. skilled to unskilled, etc.) without the consent of HUD. Any change in bed capacity (without the consent of HUD) will violate this Agreement.? Condition: The Organization changed the bed category of 12 sheltered beds to 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization changed the bed category before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirement per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100%, therefore was statistically valid. This instance is isolated to this one bed category change. Repeat Finding: 2020-001 Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed category changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed category change noted above. Views of Responsible Officials: Management disagrees with finding 2021-001. Per statutory law in the State of Illinois, the facility is able to increase the number of skilled nursing beds by up to 10% every two years without obtaining approval from the State of Illinois. As this increases the number of skilled residents the facility can provide services to, there should be no negative effect to the financial performance of the facility.
Identifying Number: 2021-001 Finding: The Organization changed the bed category of 12 sheltered beds to 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management had communications with their lender and requested approval on November 27, 2018, before the bed category change was made. Management most recently corresponded with their lender in March 2021 to resolve the finding, and is currently waiting on HUD?s review for completion. Approval has not yet been received.
2020-001
FAC accepted this audit on July 14, 2020 — management decision was due January 14, 2021.
The Organization changed the bed category of 12 sheltered beds to 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization changed the bed category before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirement per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100 percent, therefore was statistically valid. This instance is isolated to this one bed category change. Repeat Finding: No Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed category changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed category change noted above. Views of Responsible Officials: Management disagrees with finding 2020-001.
Show full finding ▾Hide full finding ▴Identifying Number: 2020-001 Information on the Federal Program: CFDA #14.129, U.S. Department of Housing and Urban Development: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities. Criteria or Specific Requirement: The regulatory agreement (form HUD 92466-E) specifies in Paragraph 21: ?The Mortgager shall not reduce or expand, allow to be reduced, cause the expansion or reduction of the bed capacity, or change any bed to a different category (e.g. skilled to unskilled, etc.) without the consent of HUD. Any change in bed capacity (without the consent of HUD) will violate this Agreement.? Condition: The Organization changed the bed category of 12 sheltered beds to 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization changed the bed category before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirement per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100 percent, therefore was statistically valid. This instance is isolated to this one bed category change. Repeat Finding: No Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed category changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed category change noted above. Views of Responsible Officials: Management disagrees with finding 2020-001.
Identifying Number: 2020-001 Finding: The Organization changed the bed category of 12 sheltered beds to 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management had communications with their lender and requested approval on November 27, 2018, before the bed category change was made. A response has not been received. The Organization is in the process of obtaining HUD approval for the bed change.
FAC accepted this audit on July 2, 2019 — management decision was due January 2, 2020.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
FAC accepted this audit on August 16, 2017 — management decision was due February 16, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 31, 2016 — management decision was due March 3, 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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