EIN: 611389333
UEI: JMPERGKVDCC8
Audited by: Comer Nowling and Associates PC
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 8, 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 8, 2026 (102 days from today).
What is a management decision? →FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to make monthly deposits into the reserve for replacement account.
Show full finding ▾Hide full finding ▴In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to make monthly deposits into the reserve for replacement account.
Management deposited $619.17 on April 3, 2025 and $619.17 on April 10, 2025 to fully fund the reserve for replacement account.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on October 25, 2023 — management decision was due April 25, 2024.
The Corporation’s tenant security deposit account is underfunded by $225 during the year ended March 31, 2023.
Show full finding ▾Hide full finding ▴The Corporation’s tenant security deposit account is underfunded by $225 during the year ended March 31, 2023.
Management deposited $250 into the tenant security deposit account on May 19, 2023.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program - Section 202 Capital Advance Program - 14.157 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved 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 Number - N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-030 Statement of Condition ? The Corporation failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? The Corporation did not process the deposit in a timely manner to meet the requirements. S3800-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement entered between the Corporation and HUD. S3800-035 Auditor Non-Compliance Code ? B S3800-040 Questioned Costs ? $15,743 S3800-045 Reporting Views of Responsible Officials ? The Corporation failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. Management will implement measures to ensure the Corporation will deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-050 Context ? The Corporation failed to make the required deposit to the residual receipts account during the year ended March 31, 2021. S3800-080 Recommendation ? Management will implement measures to ensure the Corporation will deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management will implement measures to ensure the Corporation will deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? August 18, 2020 S3800-150 Response ? The Corporation deposited $15,743 into the residual receipts account on August 18, 2020.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program - Section 202 Capital Advance Program - 14.157 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved 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 Number - N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-030 Statement of Condition ? The Corporation failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? The Corporation did not process the deposit in a timely manner to meet the requirements. S3800-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement entered between the Corporation and HUD. S3800-035 Auditor Non-Compliance Code ? B S3800-040 Questioned Costs ? $15,743 S3800-045 Reporting Views of Responsible Officials ? The Corporation failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. Management will implement measures to ensure the Corporation will deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-050 Context ? The Corporation failed to make the required deposit to the residual receipts account during the year ended March 31, 2021. S3800-080 Recommendation ? Management will implement measures to ensure the Corporation will deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management will implement measures to ensure the Corporation will deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? August 18, 2020 S3800-150 Response ? The Corporation deposited $15,743 into the residual receipts account on August 18, 2020.
Corrective Action Plan for the year ended March 31, 2021. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2021-001 Corrective Action Planned ? Management deposited $15,743 into the residual receipts account on August 18, 2020. Contact Person(s) Responsible ? Leta Swift, Director of Accounting Anticipated Completion Date ? June 7, 2021 Auditee Disagreements ? N/A This corrective action plan was prepared by Homeland, Inc., the management company, on behalf of B.L. Trevathan/Hatler E. Morgan Elderly Housing, Inc.. Homeland, Inc. 135 E. Market Street Leitchfield, KY 42754 270.259.5461
FAC accepted this audit on June 10, 2020 — management decision was due December 10, 2020.
FAC accepted this audit on October 8, 2019 — management decision was due April 8, 2020.
FAC accepted this audit on September 4, 2018 — management decision was due March 4, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on August 1, 2016 — management decision was due February 1, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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