EIN: 383715772
UEI: G2XJC496ZCR5
Audited by: RSM US LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 14, 2026 (49 days ago).
What is a management decision? →The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization decreased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements 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 change. Repeat Finding: This is a repeat finding (2024-001, 2023-001, 2022-001) Recommendation: Procedures should be implemented to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management agrees with finding 2025-001.
Show full finding ▾Hide full finding ▴Identifying Number: 2025-001 Information on the Federal Program: ALN #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, HUD Project No. 072-22112. Criteria or Specific Requirement: The regulatory agreement (form HUD 92466-E) specifies in Paragraph 21: “The Mortgagor 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 the bed capacity (without the consent of HUD) will violate this Agreement.” Condition: The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization decreased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements 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 change. Repeat Finding: This is a repeat finding (2024-001, 2023-001, 2022-001) Recommendation: Procedures should be implemented to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management agrees with finding 2025-001.
Identifying Number: 2025-001 Finding: The Organization reduced the licensed bed size of the mortgaged property by 6 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 is in the process of obtaining after-the-fact approval from HUD to resolve this finding by sending a letter of request to HUD with additional information on the bed change. Management most recently submitted additional information to the lender in September 2024. Due to the necessary involvement of third parties to complete the corrective action, the Organization cannot determine an anticipated completion date.
2024-001
FAC accepted this audit on February 3, 2025 — management decision was due August 3, 2025.
The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization decreased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements 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 change. Repeat Finding: This is a repeat finding (2023-001, 2022-001) Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management agrees with finding 2024-001.
Show full finding ▾Hide full finding ▴Identifying Number: 2024-001 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, HUD Project No. 072-22112. Criteria or Specific Requirement: The regulatory agreement (form HUD 92466-E) specifies in Paragraph 21: “The Mortgagor 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 the bed capacity (without the consent of HUD) will violate this Agreement.” Condition: The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization decreased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements 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 change. Repeat Finding: This is a repeat finding (2023-001, 2022-001) Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management agrees with finding 2024-001.
Identifying Number: 2024-001 Finding: The Organization reduced the licensed bed size of the mortgaged property by 6 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 is in the process of obtaining after-the-fact approval from HUD to resolve this finding by sending a letter of request to HUD with additional information on the bed change. Management most recently submitted additional information to the lender in September 2024.
2023-001
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization decreased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements 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 change. Repeat Finding: 2022-001 Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management agrees with finding 2023-001.
Show full finding ▾Hide full finding ▴Identifying Number: 2023-001 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 Mortgagor 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 the bed capacity (without the consent of HUD) will violate this Agreement.” Condition: The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization decreased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements 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 change. Repeat Finding: 2022-001 Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management agrees with finding 2023-001.
Identifying Number: 2023-001 Finding: The Organization reduced the licensed bed size of the mortgaged property by 6 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 is in the process of obtaining after-the-fact approval from HUD to resolve this finding by sending a letter of request to HUD with additional information on the bed change.
2022-001
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization decreased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements 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 change. Repeat Finding: N/A Recommendation Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management agrees with finding 2022-001.
Show full finding ▾Hide full finding ▴Identifying Number: 2022-001 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 Mortgagor 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 the bed capacity (without the consent of HUD) will violate this Agreement.? Condition: The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization decreased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements 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 change. Repeat Finding: N/A Recommendation Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management agrees with finding 2022-001.
Identifying Number: 2022-001 Finding: The Organization reduced the licensed bed size of the mortgaged property by 6 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 is in the process of obtaining after-the-fact approval from HUD to resolve this finding by sending a letter of request to HUD with additional information on the bed change.
FAC accepted this audit on April 17, 2022 — management decision was due October 17, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
FAC accepted this audit on January 14, 2018 — management decision was due July 14, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 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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