EIN: 383328071
UEI: GZLTVLY835P6
Audited by: Yeo & Yeo, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 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 October 7, 2026 (37 days from today).
What is a management decision? →FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
FAC accepted this audit on April 22, 2024 — management decision was due October 22, 2024.
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
Taeckens Terrace Non-Profit Christian Ministries spent funds withdrawn from the replacement reserve for expenditures outside the scope of the HUD approved withdrawal purpose. Cause/Effect: Taeckens Terrace Non-Profit Christian Ministries received HUD approval to withdraw $47,538 for the purpose of elevator modernization. The funds were withdrawn, and the project was subsequently postponed due to delays in materials. Taeckens Terrace Non-Profit Christian Ministries later spent the withdrawn funds for operating activities which were not approved by the HUD replacement reserve approval. Recommendation: We recommend management set aside funds withdrawn from the replacement reserve for purposes approved in the HUD replacement reserve withdrawal approval to ensure they are not spent on other activities. Funds withdrawn should be returned to the replacement reserve or management needs to obtain approval for what the funds were spent on. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴Section II ? Government Auditing Standards Findings See federal award finding 2021-001: Replacement Reserve ? Allowable Cost below. Section III ? Federal Award Findings Finding 2021-001: Replacement Reserve ? Allowable Cost Program Name: Supportive Housing for the Elderly (Section 202) ? Assistance Listing 14.157 Awarding Agency: U.S. Department of Housing and Urban Development Finding Type: Material Weakness and Material Noncompliance Questioned Cost Amount: $47,538 Context/Criteria: The regulatory agreement with the U.S. Department of Housing and Urban Development (HUD) requires all disbursement from the replacement reserve to be approved by HUD and used for the approved purpose. Condition: Taeckens Terrace Non-Profit Christian Ministries spent funds withdrawn from the replacement reserve for expenditures outside the scope of the HUD approved withdrawal purpose. Cause/Effect: Taeckens Terrace Non-Profit Christian Ministries received HUD approval to withdraw $47,538 for the purpose of elevator modernization. The funds were withdrawn, and the project was subsequently postponed due to delays in materials. Taeckens Terrace Non-Profit Christian Ministries later spent the withdrawn funds for operating activities which were not approved by the HUD replacement reserve approval. Recommendation: We recommend management set aside funds withdrawn from the replacement reserve for purposes approved in the HUD replacement reserve withdrawal approval to ensure they are not spent on other activities. Funds withdrawn should be returned to the replacement reserve or management needs to obtain approval for what the funds were spent on. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Audit Finding 2021-001 ? Replacement Reserve ? Allowable Cost The Project concurs with the finding and will set aside funds withdrawn from the replacement reserve to ensure they are expended for purposes approved in the HUD replacement reserve approval. The management agent is responsible to ensure that this happens. Anticipated completion date is June 30, 2022.
FAC accepted this audit on April 25, 2021 — management decision was due October 25, 2021.
Taeckens Terrace Non-Profit Christian Ministries did not submit the data collection form and reporting package for 2019 within 30 days after receipt of the auditor?s report. Cause/Effect: Certification of the data collection form did not occur within 30 days after receipt of the auditor?s report. Failure to file timely automatically required the auditee to be considered high risk. Recommendation: We recommend that management implement procedures to ensure the data collection form and reporting package is submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the fiscal year end date. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 ? Data Collection Form - Reporting Program Name: Supportive Housing for the Elderly (Section 202) ? CFDA 14.157 Awarding Agency: U.S. Department of Housing and Urban Development Finding Type: Material Weakness and Material Noncompliance Questioned Cost Amount: $0 Context/Criteria: Uniform Guidance requires that the audit shall be completed and the data collection form and reporting package shall be submitted by the earlier date of either 30 days after receipt of the auditor?s report, or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: Taeckens Terrace Non-Profit Christian Ministries did not submit the data collection form and reporting package for 2019 within 30 days after receipt of the auditor?s report. Cause/Effect: Certification of the data collection form did not occur within 30 days after receipt of the auditor?s report. Failure to file timely automatically required the auditee to be considered high risk. Recommendation: We recommend that management implement procedures to ensure the data collection form and reporting package is submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the fiscal year end date. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Audit Finding 2020-001 ? Data Collection Form - Reporting The Project concurs with the finding and will take steps to ensure the data collection form and reporting package will be submitted by the required deadlines. The management agent is responsible to ensure that this happens. Anticipated completion date is June 30, 2021.
Taeckens Terrace Non-Profit Christian Ministries did not adopt ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash in the year ended December 31, 2019. Cause/Effect: Taeckens Terrace Non-Profit Christian Ministries did not adopt ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash resulting in the Statement of Cash Flows for the year ended December 31, 2019 to have a material departure from U.S. GAAP. In addition, on the Statement of Cash Flows, the cash and restricted cash at the beginning of the year was restated from $1,498 to $854,240. Recommendation: We recommend that Management and Owner receive adequate training and direction to ensure future audits are in compliance with all new U.S. GAAP pronouncements applicable to the industry. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. Management had been advised by an outside CPA firm regarding this pronouncement which was misinterpreted as to the reporting effective date. Taeckens Terrace Non-Profit Christian Ministries has adopted ASU 2016-18 and management confirms that this was an isolated incident and is not indicative of any accounting weakness. See accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-002 ? Correction of an Error Finding Type: Material Weakness Context/Criteria: Effective for nonpublic entities for fiscal years beginning after December 15, 2018, U.S. GAAP required the Project to adopt ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, which requires that restricted cash and cash equivalents be included in beginning and ending cash in the statement of cash flows. Condition: Taeckens Terrace Non-Profit Christian Ministries did not adopt ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash in the year ended December 31, 2019. Cause/Effect: Taeckens Terrace Non-Profit Christian Ministries did not adopt ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash resulting in the Statement of Cash Flows for the year ended December 31, 2019 to have a material departure from U.S. GAAP. In addition, on the Statement of Cash Flows, the cash and restricted cash at the beginning of the year was restated from $1,498 to $854,240. Recommendation: We recommend that Management and Owner receive adequate training and direction to ensure future audits are in compliance with all new U.S. GAAP pronouncements applicable to the industry. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. Management had been advised by an outside CPA firm regarding this pronouncement which was misinterpreted as to the reporting effective date. Taeckens Terrace Non-Profit Christian Ministries has adopted ASU 2016-18 and management confirms that this was an isolated incident and is not indicative of any accounting weakness. See accompanying Corrective Action Plan.
Audit Finding 2020-002 ? Correction of an Error The Project concurs with the finding and will have the new Chief Accounting Officer review the financial statements specifically for compliance with U.S. GAAP. Additionally, management and the owner will receive adequate training and direction to ensure future audits are in compliance with new U.S. GAAP pronouncements applicable to the industry. This finding has been resolved as of the report date.
FAC accepted this audit on September 16, 2020 — management decision was due March 16, 2021.
FAC accepted this audit on May 16, 2019 — management decision was due November 16, 2019.
FAC accepted this audit on June 10, 2018 — management decision was due December 10, 2018.
FAC accepted this audit on August 13, 2017 — management decision was due February 13, 2018.
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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