EIN: 300239445
UEI: EZAEFFRHX416
Audited by: Dauby O'Connor & Zaleski, LLC
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 January 12, 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 12, 2026 (54 days ago).
What is a management decision? →Finding reference number: 2025-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (121-EE169 and 2005) Auditor non-compliance code: N-Reserve for Replacements Deposits Finding resolution status: Completed Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $5,692 Statement of condition 2025-001: All the required monthly reserve for replacements deposits were not made during the year ended September 30, 2025. Criteria: The Regulatory Agreement requires monthly deposits into a separate replacement reserve account in the amount of $4,719. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $5,692 at September 30, 2025. Cause: Management did not make the full monthly deposit to the reserve for replacements account for four months during the year ended September 30, 2025. Recommendation: Management should transfer $5,692 into the reserve for replacements account from the operating cash account as soon as possible. Management's response: Management concurs with the finding and agrees with the recommendation and on December 17, 2025 transferred $5,692 from the operating cash account to the reserve for replacements account.
Show full finding ▾Hide full finding ▴Finding reference number: 2025-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (121-EE169 and 2005) Auditor non-compliance code: N-Reserve for Replacements Deposits Finding resolution status: Completed Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $5,692 Statement of condition 2025-001: All the required monthly reserve for replacements deposits were not made during the year ended September 30, 2025. Criteria: The Regulatory Agreement requires monthly deposits into a separate replacement reserve account in the amount of $4,719. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $5,692 at September 30, 2025. Cause: Management did not make the full monthly deposit to the reserve for replacements account for four months during the year ended September 30, 2025. Recommendation: Management should transfer $5,692 into the reserve for replacements account from the operating cash account as soon as possible. Management's response: Management concurs with the finding and agrees with the recommendation and on December 17, 2025 transferred $5,692 from the operating cash account to the reserve for replacements account.
Finding 2025-001: Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended September 30, 2025. Management should transfer $5,692 into the reserve for replacements account from the operating cash account as soon as possible. Action(s) taken or planned on the finding Management concurs with the finding and agrees with the recommendation and on December 17, 2025 transferred $5,692 from the operating cash account to the reserve for replacements account.
FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
FAC accepted this audit on January 12, 2024 — management decision was due July 12, 2024.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
FAC accepted this audit on January 20, 2017 — management decision was due July 20, 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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