NATIONAL CHURCH RESIDENCES OF KINGSPORT, INC. D/B/A KIWANIS TOWERS

EIN: 310958498

UEI: FAJQZ4P7G9Y4

Data as of August 22, 2026

NATIONAL CHURCH RESIDENCES OF KINGSPORT, INC. D/B/A KIWANIS TOWERS10 audit years1 findings
10
Audit Years
1
Total Findings
0
Repeat Findings

FY 2022-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 6, 2022. 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 June 6, 2023 (1174 days ago).

What is a management decision? →
2022-001
Special Tests & Provisions

Title and CFDA Number of Federal Program - 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) Finding Resolution Status - Resolved Information on Universe and Population Size - The corporation had 22 move outs during the fiscal year. Sample Size Information - A sample size of 3 move outs were tested for the year ended September 30, 2022. Identification of Repeat Finding and Finding Reference Number - N/A - not a repeat finding. Criteria - HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. Statement of Condition - The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Cause - The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement. Effect or Potential Effect - The tenants did not receive their security deposit refunds until 38 days after their move out. Auditor Noncompliance Code - M - Security Deposits Recommendation - All security deposit refunds should be made within 30 days of the tenant move-out. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management acknowledged the errors that occurred during the year ended September 30, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Response Indicator - Agree Completion Date - January 27, 2022 Response - The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are refunded timely.

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Full finding narrative

Title and CFDA Number of Federal Program - 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) Finding Resolution Status - Resolved Information on Universe and Population Size - The corporation had 22 move outs during the fiscal year. Sample Size Information - A sample size of 3 move outs were tested for the year ended September 30, 2022. Identification of Repeat Finding and Finding Reference Number - N/A - not a repeat finding. Criteria - HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. Statement of Condition - The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Cause - The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement. Effect or Potential Effect - The tenants did not receive their security deposit refunds until 38 days after their move out. Auditor Noncompliance Code - M - Security Deposits Recommendation - All security deposit refunds should be made within 30 days of the tenant move-out. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management acknowledged the errors that occurred during the year ended September 30, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Response Indicator - Agree Completion Date - January 27, 2022 Response - The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are refunded timely.

Corrective Action Plan

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits within 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended September 30, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: September 27, 2022

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