EIN: 562078751
UEI: LEEVKHFTU7G4
Audited by: Dauby O'Connor & Zaleski, LLC
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 July 6, 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 6, 2027 (130 days from today).
What is a management decision? →FAC accepted this audit on April 20, 2025 — management decision was due October 20, 2025.
FAC accepted this audit on April 24, 2024 — management decision was due October 24, 2024.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FAC accepted this audit on August 16, 2021 — management decision was due February 16, 2022.
Finding reference number: 2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE070 and 1998) Auditor non-compliance code: Z - Other Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2020-001 (CFDA 14.157): The Corporation did not furnish HUD with complete financial statements by the due date of June 30, 2021. Criteria: Pursuant to paragraph 11(f) of the Regulatory Agreement, following the end of each fiscal year, the Corporation shall furnish HUD with a complete annual financial report. The September 30, 2020 financial statements were due to HUD on June 30, 2021. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The Sponsor was unable to obtain the required certifications to approve and submit the audit by the audit due date. Recommendation: The Corporation should file the September 30, 2020 financial statements as soon as possible and should ensure the annual financial report is filed by the HUD deadline in future periods. Completion Date: August 31, 2021 Management Response: Agree. The Corporation intends to submit the financial statements to HUD no later than August 31, 2021.
Show full finding ▾Hide full finding ▴Finding reference number: 2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE070 and 1998) Auditor non-compliance code: Z - Other Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2020-001 (CFDA 14.157): The Corporation did not furnish HUD with complete financial statements by the due date of June 30, 2021. Criteria: Pursuant to paragraph 11(f) of the Regulatory Agreement, following the end of each fiscal year, the Corporation shall furnish HUD with a complete annual financial report. The September 30, 2020 financial statements were due to HUD on June 30, 2021. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The Sponsor was unable to obtain the required certifications to approve and submit the audit by the audit due date. Recommendation: The Corporation should file the September 30, 2020 financial statements as soon as possible and should ensure the annual financial report is filed by the HUD deadline in future periods. Completion Date: August 31, 2021 Management Response: Agree. The Corporation intends to submit the financial statements to HUD no later than August 31, 2021.
Statement of Condition 2020-001 (CFDA 14.157): The Corporation did not furnish HUD with complete financial statements by the due date of June 30, 2021. Recommendation: The Corporation should file the September 30, 2020 financial statements as soon as possible and should ensure the annual financial report is filed by the HUD deadline in future periods. Action(s) taken or planned on the finding: Agree. The Corporation intends to submit the financial statements to HUD no later than August 31, 2021.
FAC accepted this audit on October 11, 2020 — management decision was due April 11, 2021.
Finding reference number: 2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE070 and 1998) Auditor non-compliance code: Z - Other Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-001 (CFDA 14.157): The Form SF-SAC Single Audit Data Collection Form for the years ended September 30, 2016, 2017, and 2018 were not submitted to the federal audit clearinghouse in the required timeframe. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with Uniform Guidance. Cause: The Corporation did not file the data collection form SF-SAC within the required timeframe of receiving the September 30, 2016, 2017 and 2018 auditor's reports. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2016, 2017 and 2018 as soon as practical. Completion Date: October 31, 2020 Management Response: Agree. Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2016, 2017 and 2018 will be submitted to the federal audit clearinghouse by October 31, 2020.
Show full finding ▾Hide full finding ▴Finding reference number: 2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE070 and 1998) Auditor non-compliance code: Z - Other Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-001 (CFDA 14.157): The Form SF-SAC Single Audit Data Collection Form for the years ended September 30, 2016, 2017, and 2018 were not submitted to the federal audit clearinghouse in the required timeframe. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with Uniform Guidance. Cause: The Corporation did not file the data collection form SF-SAC within the required timeframe of receiving the September 30, 2016, 2017 and 2018 auditor's reports. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2016, 2017 and 2018 as soon as practical. Completion Date: October 31, 2020 Management Response: Agree. Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2016, 2017 and 2018 will be submitted to the federal audit clearinghouse by October 31, 2020.
Statement of Condition 2019-001 (CFDA 14.157): The Form SF-SAC Single Audit Data Collection Form for the years ended September 30, 2016, 2017, and 2018 were not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2016, 2017 and 2018 as soon as practical. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2016, 2017 and 2018 will be submitted to the federal audit clearinghouse by October 31, 2020.
Finding reference number: 2019-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE070 and 1998) Auditor non-compliance code: O - Investment of Reserve for Replacements Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $22,400 Statement of Condition 2019-002 (CFDA 14.157): A portion of the reserve for replacements fund totaling $22,400 is held in a separate account controlled by the Board. At September 30, 2019, the Board was unable to verify that the funds they held were established and maintained in a separate account in accordance with HUD's requirements. Criteria: Pursuant to Section 5(a) of the Regulatory Agreement (form HUD-92466-CA) the mortgagor will establish and maintain a reserve fund for replacements in a separate account. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The Board was unable to provide confirmation of the reserve for replacements balance they held at September 30, 2019. Recommendation: The Board should ensure that the reserve for replacements is established and maintained in an interest bearing account and provide confirmation of the balances in those accounts to the management agent on a monthly basis to ensure the correct balance is maintained in the Corporation's books and records. Completion Date: In Process Management Response: Agree. The Board will provide verification of the reserve for replacements funds they hold on a monthly basis to the management agent for inclusion in the Corporation's books and records.
Show full finding ▾Hide full finding ▴Finding reference number: 2019-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE070 and 1998) Auditor non-compliance code: O - Investment of Reserve for Replacements Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $22,400 Statement of Condition 2019-002 (CFDA 14.157): A portion of the reserve for replacements fund totaling $22,400 is held in a separate account controlled by the Board. At September 30, 2019, the Board was unable to verify that the funds they held were established and maintained in a separate account in accordance with HUD's requirements. Criteria: Pursuant to Section 5(a) of the Regulatory Agreement (form HUD-92466-CA) the mortgagor will establish and maintain a reserve fund for replacements in a separate account. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The Board was unable to provide confirmation of the reserve for replacements balance they held at September 30, 2019. Recommendation: The Board should ensure that the reserve for replacements is established and maintained in an interest bearing account and provide confirmation of the balances in those accounts to the management agent on a monthly basis to ensure the correct balance is maintained in the Corporation's books and records. Completion Date: In Process Management Response: Agree. The Board will provide verification of the reserve for replacements funds they hold on a monthly basis to the management agent for inclusion in the Corporation's books and records.
Statement of Condition 2019-002 (CFDA 14.157): A portion of the reserve for replacements fund totaling $22,400 is held in a separate account held by the Board. At September 30, 2019, the Board was unable to verify that the funds they held were established and maintained in a separate account in accordance with HUD's requirements. Recommendation: The Board should ensure that the reserve for replacements is established and maintained in an interest bearing account and provide confirmation of the balances in those accounts to the management agent on a monthly basis to ensure the correct balance is maintained in the Corporation's books and records. Action(s) taken or planned on the finding: Agree. The Board will provide verification of the reserve for replacements funds they hold on a monthly basis to the management agent for inclusion in the Corporation's books and records.
Finding reference number: 2019-003 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE070 and 1998) Auditor non-compliance code: Z - Other Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-003 (CFDA 14.157): Management did not maintain the books and records of the Corporation in accordance with generally accepted accounting principles and HUD requirements. Criteria: Pursuant to Section 11(e) of the Regulatory Agreement (form HUD-92466-CA), the Mortgagor shall maintain the books and accounts of the operations of the mortgaged property in accordance with HUD requirements. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The Board did not provide management a copy of the reserve for replacements bank statement balance they held at September 30, 2019. The balance of the reserve for replacements account held by the Board has not been updated in the financial statements at September 30, 2019. Recommendation: The Board should provide a copy of the reserve for replacements bank statement to management for inclusion in the financial statements and to ensure that the books and records of the Corporation are maintained in accordance with generally accepted accounting principles and HUD requirements. Completion Date: In Process Management Response: Agree. The Board will provide a copy of the reserve for replacements bank statement to management for inclusion in the Corporation's books and records.
Show full finding ▾Hide full finding ▴Finding reference number: 2019-003 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE070 and 1998) Auditor non-compliance code: Z - Other Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-003 (CFDA 14.157): Management did not maintain the books and records of the Corporation in accordance with generally accepted accounting principles and HUD requirements. Criteria: Pursuant to Section 11(e) of the Regulatory Agreement (form HUD-92466-CA), the Mortgagor shall maintain the books and accounts of the operations of the mortgaged property in accordance with HUD requirements. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The Board did not provide management a copy of the reserve for replacements bank statement balance they held at September 30, 2019. The balance of the reserve for replacements account held by the Board has not been updated in the financial statements at September 30, 2019. Recommendation: The Board should provide a copy of the reserve for replacements bank statement to management for inclusion in the financial statements and to ensure that the books and records of the Corporation are maintained in accordance with generally accepted accounting principles and HUD requirements. Completion Date: In Process Management Response: Agree. The Board will provide a copy of the reserve for replacements bank statement to management for inclusion in the Corporation's books and records.
Statement of Condition 2019-003 (CFDA 14.157): Management did not maintain the books and records of the Corporation in accordance with generally accepted accounting principles and HUD requirements. Recommendation: The Board should provide a copy of the reserve for replacements bank statement to management for inclusion in the financial statements and to ensure that the books and records of the Corporation are maintained in accordance with generally accepted accounting principles and HUD requirements. Action(s) taken or planned on the finding: Agree. The Board will provide a copy of the reserve for replacements bank statement to management for inclusion in the Corporation's books and records.
FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.
FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.
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