EIN: 590874493
UEI: N8CWB1KMNS37
223849222, 261686054, 262799386, 273201131, 311765941, 341979530, 454134490, 510491999, 510530353, 510530355, 510614539, 550807511, 593317443, 593317445, 593342379, 593352350, 593352353, 593555080, 593555082, 593617978, 650462958 · unlinked EINs have no separate FAC filing
Audited by: Rogers & Company, CPAs 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 February 2, 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 August 2, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on March 14, 2025 — management decision was due September 14, 2025.
During our test work, we noted that each HUD location has a segregated residual receipts account for which the surplus cash at fiscal year-end is to be deposited. Three HUD locations had surplus cash amounts at June 30, 2024. However, management did not transfer the surplus cash into the applicable residual receipt accounts until greater than 60 days after year-end. Questioned Costs: None Context: At June 30, 2024, there were three HUD location identified as having surplus cash. The total amount of surplus cash for those locations was $16,243. The surplus cash was transferred to the segregated residual receipts accounts, however not within 60 days after year-end. Effect: Surplus cash as of June 30, 2024 remained in the project funds accounts for greater than 60 days after fiscal year-end. Cause: The project fund accounts for each HUD location are interest-bearing, therefore the requirement to transfer surplus cash into a segregated account within 60 days after year-end was overlooked. Recommendation: We recommend that management perform its surplus cash calculations in a timely manner and make any required transfers within 60 days after fiscal year-end. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Other Matter Compliance Federal Award ID Not Available, 2024, Federal program: U.S. Department of Housing and Urban Development, ALN 14.181 Supportive Housing for Persons with Disabilities Criteria: Any surplus funds in the project funds account (including earned interest) at the end of the fiscal year shall be deposited in a federally insured account within 60 days following the end of the fiscal year. Withdrawals from this account may be made only for project purposes and with the approval of HUD (24 CFR section 891.400(e). Condition: During our test work, we noted that each HUD location has a segregated residual receipts account for which the surplus cash at fiscal year-end is to be deposited. Three HUD locations had surplus cash amounts at June 30, 2024. However, management did not transfer the surplus cash into the applicable residual receipt accounts until greater than 60 days after year-end. Questioned Costs: None Context: At June 30, 2024, there were three HUD location identified as having surplus cash. The total amount of surplus cash for those locations was $16,243. The surplus cash was transferred to the segregated residual receipts accounts, however not within 60 days after year-end. Effect: Surplus cash as of June 30, 2024 remained in the project funds accounts for greater than 60 days after fiscal year-end. Cause: The project fund accounts for each HUD location are interest-bearing, therefore the requirement to transfer surplus cash into a segregated account within 60 days after year-end was overlooked. Recommendation: We recommend that management perform its surplus cash calculations in a timely manner and make any required transfers within 60 days after fiscal year-end. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
The surplus cash deposits were deposited, but not within the required 60 days following year end. Management will implement additional procedures to accelerate the calculation of required surplus cash deposits following fiscal year end to ensure future required deposits are made within the 60 day timeframe. These procedures will be implemented in advance of the next fiscal year end close. Oversight of these corrective actions has been assigned to Nate Hoover, CFO, with all measures in place by June 30, 2025.
FAC accepted this audit on November 6, 2023 — management decision was due May 6, 2024.
FAC accepted this audit on November 3, 2022 — management decision was due May 3, 2023.
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
FAC accepted this audit on October 3, 2018 — management decision was due April 3, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on October 9, 2016 — management decision was due April 9, 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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