EIN: 311637590
UEI: E17KLBD9ZJ98
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 30, 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 30, 2027 (160 days from today).
What is a management decision? →During 2026, ORG made cash donations approximating $8,000,000 to not-for-profit entities that provide skilled nursing services not authorized by HUD. One of the not-for-profit entities share a common board chair with ORG. Cause: Management and governance oversight and were not aware of disbursement requirements. Effect or Potential Effect: By donating funds without HUD authorization, there is potential that HUD will not approve the donation and require the funds to be repaid in a manner that was different from what ORG originally planned on. Questioned Costs: $8,000,000 of donated project funds. Identification as a Repeat Finding: Not applicable Recommendation: ORG should request written approval from HUD on the allowability of the $8,000,000 donations to other not-for-profit entities that provide skilled nursing services. In the event that HUD does not approve the donations, ORG should seek repayment of such donations. Views of Responsible Officials and Planned Corrective Actions: See attached for management’s correction action plan.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing number: 14.129 Program Title: Insurance - Nursing Home, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Agency: United States Department of Housing and Urban Development Finding Year: 2026 Criteria or Specific Requirement: Cash Disbursements All disbursements from the regular operating account must be supported by approved invoices, bills, or other supporting documentation. Project funds should only be used to pay for mortgage payments, required deposits to the reserve for replacement fund, reasonable expenses necessary for the operation and maintenance of the project, distributions of surplus cash as permitted, and repayment of owner advances from surplus cash or as authorized by HUD. Disbursements from a centralized account must clearly be traceable to each project. The actual cash position of each project in this account must be easily identifiable at all times without exception. Condition: During 2026, ORG made cash donations approximating $8,000,000 to not-for-profit entities that provide skilled nursing services not authorized by HUD. One of the not-for-profit entities share a common board chair with ORG. Cause: Management and governance oversight and were not aware of disbursement requirements. Effect or Potential Effect: By donating funds without HUD authorization, there is potential that HUD will not approve the donation and require the funds to be repaid in a manner that was different from what ORG originally planned on. Questioned Costs: $8,000,000 of donated project funds. Identification as a Repeat Finding: Not applicable Recommendation: ORG should request written approval from HUD on the allowability of the $8,000,000 donations to other not-for-profit entities that provide skilled nursing services. In the event that HUD does not approve the donations, ORG should seek repayment of such donations. Views of Responsible Officials and Planned Corrective Actions: See attached for management’s correction action plan.
To Whom it May Concern, Orlando Rehabilitation Group, Inc. issued $8.0 million in grants during the fiscal year ending March 31, 2026. These grants were made to unaffiliated not-for-profit healthcare organizations. Orlando Rehabilitation Group, Inc., was unaware that these grants were not permitted to be made according to the structure of their HUD Mortgage. Kane Financial Services was also unaware. The plan to correct it includes the following action steps: Seeking approval from HUD for the $8.0M in grants. If the grant is not approved, then the Orlando Rehabilitation Group, Inc., will attempt to facilitate a re-payment plan over an extended period of time with the recipients of the grants. It is understood that such grants will not be made going forward without prior HUD approval. The contact information for oversight of the plan is: Susan Shain Executive Vice President of Finance, Kane Financial Services Email: SShain@kanefs.com Phone: 561-223-4161
During 2025, ORG made cash advances approximating $2,675,000 to not-for-profit entities that provide skilled nursing services, which share a common board chair with ORG, which was not authorized by HUD. As of March 31, 2026 the amount outstanding was $1,950,000. HUD approval is still pending. Cause: Funds were advanced without prior written approval from HUD. Effect or Potential Effect: By advancing funds without HUD authorization, there is potential that HUD will not approve the advance and require the funds to be repaid in a manner that was different from what ORG originally planned on. Questioned Costs: N/A. Identification as a Repeat Finding: Yes – Finding 2025-001 Recommendation: ORG should request written approval from HUD on the allowability of the $2,675,000 advances to other not-for-profit entities that provide skilled nursing services. In the event that HUD does not approve the advances, ORG should seek repayment of such advances. Views of Responsible Officials and Planned Corrective Actions: See attached for management’s correction action plan.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing number: 14.129 Program Title: Insurance - Nursing Home, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Agency: United States Department of Housing and Urban Development Finding Year: 2026 Criteria or Specific Requirement: Unauthorized Loans of Project Funds Owners shall not, without written consent of HUD, assign, transfer, dispose of or encumber a personal property of the project, including rents, or pay out any funds except for reasonable operating expenses and necessary repairs. Condition: During 2025, ORG made cash advances approximating $2,675,000 to not-for-profit entities that provide skilled nursing services, which share a common board chair with ORG, which was not authorized by HUD. As of March 31, 2026 the amount outstanding was $1,950,000. HUD approval is still pending. Cause: Funds were advanced without prior written approval from HUD. Effect or Potential Effect: By advancing funds without HUD authorization, there is potential that HUD will not approve the advance and require the funds to be repaid in a manner that was different from what ORG originally planned on. Questioned Costs: N/A. Identification as a Repeat Finding: Yes – Finding 2025-001 Recommendation: ORG should request written approval from HUD on the allowability of the $2,675,000 advances to other not-for-profit entities that provide skilled nursing services. In the event that HUD does not approve the advances, ORG should seek repayment of such advances. Views of Responsible Officials and Planned Corrective Actions: See attached for management’s correction action plan.
To Whom it May Concern, Orlando Rehabilitation Group, Inc. has a $2.7 million dollar advance on their balance sheet. These advances were made to unaffiliated not-for-profit healthcare organizations. These advances are to be repaid by these organizations. Orlando Rehabilitation Group, Inc., was unaware that such an advance was not permitted to be made. Kane Financial Services was also unaware. The plan to correct it includes the following action steps: Seeking approval from HUD for the $2.7M advance. If the advance is not approved, then the repayment will occur by the organizations over an 18 month period beginning in October 2025. It is understood that such advances will not be made going forward without prior HUD approval. The contact information for oversight of the plan is: Susan Shain Executive Vice President of Finance, Kane Financial Services Email: SShain@kanefs.com Phone: 561-223-4161
2025-001
FAC accepted this audit on July 28, 2025 — management decision was due January 28, 2026.
During 2025, ORG made cash advances approximating $2,675,000 to notfor- profit entities that provide skilled nursing services not authorized by HUD. Cause: Funds were advanced without prior written approval. Effect or potential effect: By advancing funds without U.S. HUD authorization, there is potential that U.S. HUD will not approve the advance and require the funds to be repaid in a manner that was different from what ORG originally planned on. Questioned costs: $2,675,000 of advanced project funds. Identification as a repeat finding: Not applicable Recommendation: ORG should request written approval from U.S. HUD on the allowability of the $2,675,000 advances to other not-for-profit entities that provide skilled nursing services. In the event that HUD does not approve the advance, ORG should seek repayment of such advances. Views of responsible officials and planned corrective actions: See attached management’s correction action plan.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing number: 14.129 Program Title: Insurance - Nursing Home, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Agency: United States Department of Housing and Urban Development Finding Year: 2025 Criteria or specific requirement: Unauthorized loans of project funds. Owners shall not, without written consent of HUD, assign, transfer, dispose of or encumber a personal property of the project, including rents, or pay out any funds except for reasonable operating expenses and necessary repairs. Condition: During 2025, ORG made cash advances approximating $2,675,000 to notfor- profit entities that provide skilled nursing services not authorized by HUD. Cause: Funds were advanced without prior written approval. Effect or potential effect: By advancing funds without U.S. HUD authorization, there is potential that U.S. HUD will not approve the advance and require the funds to be repaid in a manner that was different from what ORG originally planned on. Questioned costs: $2,675,000 of advanced project funds. Identification as a repeat finding: Not applicable Recommendation: ORG should request written approval from U.S. HUD on the allowability of the $2,675,000 advances to other not-for-profit entities that provide skilled nursing services. In the event that HUD does not approve the advance, ORG should seek repayment of such advances. Views of responsible officials and planned corrective actions: See attached management’s correction action plan.
To Whom it May Concern, Orlando Rehabilitation Group, Inc. has a $2.7 million dollar advance on their balance sheet. These advances were made to unaffiliated not-for-profit healthcare organizations. The advances are to be repaid by these organizations. Orlando Rehabilitation Group, Inc., was unaware that such an advance was not permitted to be made. Kane Financial Services was also unaware. The plan to correct it includes the following action steps: • Seeking approval from HUD for the $2.7M advance. • If the advance is not approved, then the repayment will occur by the organizations over an 18-month period beginning in October 2025. It is understood that such advances will not be made going forward without prior HUD approval. The contact information for oversight of the plan is: Susan Shain Executive Vice President of Finance, Kane Financial Services Email: Sshain@kanefs.com Phone: 561-223-4161 Sincerely, Susan Shain Executive Vice President of Finance Kane Financial Services
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