EIN: 522298460
UEI: T4H8FPNGNJR5
Audited by: Tidwell Group, 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 June 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 December 12, 2026 (100 days from today).
What is a management decision? →Federal Award Findings and Questioned Costs S3800-010 Finding Reference Number 2025-1 S3800-011 Title and ALN Number of Federal Program 14.157 Supportive housing for the elderly S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In process S3800-017 Information on Universe Population Size N/A S3800-018 Sample Size Information N/A S3800-019 Identification of Repeat Finding and Finding Reference No S3800-020 Criteria The Regulatory Agreement requires monthly deposits to the Replacement Reserve account. S3800-030 Statement of Condition The Corporation did not make the required deposits to the Replacement Reserve account. S3800-032 Cause Lack of cash flow due to lack of receipt of rental assistance payments. S3800-033 Effect The Project's Replacement Reserve account is underfunded and is not compliant with the Regulatory Agreement. S3800-035 Auditor Non-Compliance Code N - Reserve for Replacements Deposits S3800-037 FHA/Contract Number 052-EE035 S3800-038 Questioned Costs $16,544 S3800-050 Context The Corporation, despite multiple efforts from management, did not receive all of the outstanding rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $16,544. S3800-080 Recommendation The Corporation should deposit $16,544 into the Replacement Reserve account as cash flow permits.
Show full finding ▾Hide full finding ▴Federal Award Findings and Questioned Costs S3800-010 Finding Reference Number 2025-1 S3800-011 Title and ALN Number of Federal Program 14.157 Supportive housing for the elderly S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In process S3800-017 Information on Universe Population Size N/A S3800-018 Sample Size Information N/A S3800-019 Identification of Repeat Finding and Finding Reference No S3800-020 Criteria The Regulatory Agreement requires monthly deposits to the Replacement Reserve account. S3800-030 Statement of Condition The Corporation did not make the required deposits to the Replacement Reserve account. S3800-032 Cause Lack of cash flow due to lack of receipt of rental assistance payments. S3800-033 Effect The Project's Replacement Reserve account is underfunded and is not compliant with the Regulatory Agreement. S3800-035 Auditor Non-Compliance Code N - Reserve for Replacements Deposits S3800-037 FHA/Contract Number 052-EE035 S3800-038 Questioned Costs $16,544 S3800-050 Context The Corporation, despite multiple efforts from management, did not receive all of the outstanding rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $16,544. S3800-080 Recommendation The Corporation should deposit $16,544 into the Replacement Reserve account as cash flow permits.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-1, 2024-1: The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat
2024-001
S3800-010 Finding Reference Number 2025-2 S3800-011 Title and ALN Number of Federal Program 14.157 Supportive housing for the elderly S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In process S3800-017 Information on Universe Population Size N/A S3800-018 Sample Size Information N/A S3800-019 Identification of Repeat Finding and Finding Reference No S3800-020 Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. S3800-030 Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. S3800-032 Cause Lack of cash flow due to lack of receipt of rental assistance payments. S3800-033 Effect The Project's Residual Receipts account is underfunded and is not compliant with the Regulatory Agreement. S3800-035 Auditor Non-Compliance Code N - Residual Receipts Deposits S3800-037 FHA/Contract Number 052-EE035 S3800-038 Questioned Costs $101,586 S3800-050 Context The Corporation, despite multiple efforts from management, did not receive all of the outstanding rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipt account in the amount of $101,586. S3800-080 Recommendation The Corporation should deposit $101,586 into the Residual Receipts account.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number 2025-2 S3800-011 Title and ALN Number of Federal Program 14.157 Supportive housing for the elderly S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In process S3800-017 Information on Universe Population Size N/A S3800-018 Sample Size Information N/A S3800-019 Identification of Repeat Finding and Finding Reference No S3800-020 Criteria The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. S3800-030 Statement of Condition The Corporation did not make the required deposit to the Residual Receipts account. S3800-032 Cause Lack of cash flow due to lack of receipt of rental assistance payments. S3800-033 Effect The Project's Residual Receipts account is underfunded and is not compliant with the Regulatory Agreement. S3800-035 Auditor Non-Compliance Code N - Residual Receipts Deposits S3800-037 FHA/Contract Number 052-EE035 S3800-038 Questioned Costs $101,586 S3800-050 Context The Corporation, despite multiple efforts from management, did not receive all of the outstanding rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipt account in the amount of $101,586. S3800-080 Recommendation The Corporation should deposit $101,586 into the Residual Receipts account.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-2, 2024-2: The Corporation concurs that the residual receipt account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat
2024-002
FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
2024-1 14.157 Supportive housing for the elderly Federal Award Finding In process N/A N/A No The Regulatory Agreement requires monthly deposits to the Replacement Reserve account. The Corporation did not make the required deposits to the Replacement Reserve account. Lack of cash flow due to lack of receipt of rental assistance payments. The Project's Replacement Reserve account is underfunded and is not compliant with the Regulatory Agreement. N - Reserve for Replacements Deposits 052-EE035 $11,668 The Corporation, despite multiple efforts from management, did not receive the rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $11,668. The Corporation should deposit $11,668 into the Replacement Reserve account as cash flow permits.
Show full finding ▾Hide full finding ▴2024-1 14.157 Supportive housing for the elderly Federal Award Finding In process N/A N/A No The Regulatory Agreement requires monthly deposits to the Replacement Reserve account. The Corporation did not make the required deposits to the Replacement Reserve account. Lack of cash flow due to lack of receipt of rental assistance payments. The Project's Replacement Reserve account is underfunded and is not compliant with the Regulatory Agreement. N - Reserve for Replacements Deposits 052-EE035 $11,668 The Corporation, despite multiple efforts from management, did not receive the rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $11,668. The Corporation should deposit $11,668 into the Replacement Reserve account as cash flow permits.
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
2023-001
39 - 2024-2 14.157 Supportive housing for the elderly Federal Award Finding In process N/A N/A No The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. The Corporation did not make the required deposit to the Residual Receipts account. Lack of cash flow due to lack of receipt of rental assistance payments. The Project's Residual Receipts account is underfunded and is not compliant with the Regulatory Agreement. N - Residual Receipts Deposits 052-EE035 $76,955 The Corporation, despite multiple efforts from management, did not receive the rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipt account in the amount of $76,955. The Corporation should deposit $76,955 into the Residual Receipts account.
Show full finding ▾Hide full finding ▴39 - 2024-2 14.157 Supportive housing for the elderly Federal Award Finding In process N/A N/A No The Regulatory Agreement requires surplus cash to be deposited to the Residual Receipt account when there is prior year surplus cash deposit due. The Corporation did not make the required deposit to the Residual Receipts account. Lack of cash flow due to lack of receipt of rental assistance payments. The Project's Residual Receipts account is underfunded and is not compliant with the Regulatory Agreement. N - Residual Receipts Deposits 052-EE035 $76,955 The Corporation, despite multiple efforts from management, did not receive the rental assistance payments from HUD during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipt account in the amount of $76,955. The Corporation should deposit $76,955 into the Residual Receipts account.
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
2023-002
FAC accepted this audit on June 19, 2024 — management decision was due December 19, 2024.
The Corporation did not make the required deposits to the Replacement Reserve account. The Corporation did not receive the rental assistance payments during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $5,580.
Show full finding ▾Hide full finding ▴The Corporation did not make the required deposits to the Replacement Reserve account. The Corporation did not receive the rental assistance payments during the year and thus did not have the cash flow to be able to make the deposits to the Replacement Reserve account in the amount of $5,580.
The Corporation is working to make the required deposits as cash flow permits.
The Corporation did not make the required deposit to the Residual Receipts account. The Corporation did not receive the rental assistance payments during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipts account in the amount of $32,764.
Show full finding ▾Hide full finding ▴The Corporation did not make the required deposit to the Residual Receipts account. The Corporation did not receive the rental assistance payments during the year and thus did not have the cash flow to be able to make the deposits to the Residual Receipts account in the amount of $32,764.
The Corporation is working to make the required deposits as cash flow permits.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
FAC accepted this audit on October 31, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on November 5, 2020 — management decision was due May 5, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on February 3, 2019 — management decision was due August 3, 2019.
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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