EIN: 581831879
UEI: C5EHLLLKB151
Audited by: Patterson & Associates, PLLC
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 June 24, 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 24, 2026 (117 days from today).
What is a management decision? →FAC accepted this audit on May 27, 2025 — management decision was due November 27, 2025.
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
FAC accepted this audit on May 14, 2023 — management decision was due November 14, 2023.
FAC accepted this audit on July 12, 2022 — management decision was due January 12, 2023.
For the year ended December 31, 2021, the Organization deposited $16,341 into the Replacement Reserves account. Criteria: Per the regulatory agreement with HUD, the Organization is required to deposit $1,376 into the Replacement Reserves account for the period January 1, 2021 through July 31, 2021. Effective August 1, 2021, the amount of the required deposit increased to $1,411 per month. Required deposits to the Replacement Reserves account for the year ended December 31, 2021, totaled $16,687. Effect: The Replacement Reserves account was underfunded by $347. Cause: The Organization inadvertently failed to include the increase in its monthly deposit to Replacement Reserves. This was discovered during the year-end reconciliation process. Recommendation: The Organization should deposit these monies to Replacement Reserves as quickly as possible.
Show full finding ▾Hide full finding ▴Statement of Condition: For the year ended December 31, 2021, the Organization deposited $16,341 into the Replacement Reserves account. Criteria: Per the regulatory agreement with HUD, the Organization is required to deposit $1,376 into the Replacement Reserves account for the period January 1, 2021 through July 31, 2021. Effective August 1, 2021, the amount of the required deposit increased to $1,411 per month. Required deposits to the Replacement Reserves account for the year ended December 31, 2021, totaled $16,687. Effect: The Replacement Reserves account was underfunded by $347. Cause: The Organization inadvertently failed to include the increase in its monthly deposit to Replacement Reserves. This was discovered during the year-end reconciliation process. Recommendation: The Organization should deposit these monies to Replacement Reserves as quickly as possible.
The underfunding of Replacement Reserves was discovered during the reconciliation process. The deposit was made to Replacement Reserves on February 15, 2022.
FAC accepted this audit on July 15, 2021 — management decision was due January 15, 2022.
FAC accepted this audit on August 9, 2020 — management decision was due February 9, 2021.
FAC accepted this audit on May 23, 2019 — management decision was due November 23, 2019.
FAC accepted this audit on June 13, 2018 — management decision was due December 13, 2018.
FAC accepted this audit on July 23, 2017 — management decision was due January 23, 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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