EIN: 731211790
UEI: F52FSMCVNEP7
Audited by: Stotts, Archambo, Mueggenborg & Barclay, PC
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 April 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 October 8, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2026 — management decision was due October 1, 2026.
The audited financial statements for the period ended June 30, 2024 were not entered into the FASSUB or Federal Audit Clearinghouse (FAC) system timely. Criteria: The HUD regulatory agreement requires the audited financial statements to be prepared in accordance with GAAP and filed into the FASSUB system within 90 days of year end. Effect: The Corporation is in violation of the compliance requirement of its major federal program. Questioned Cost: $0 Cause: Financials were not ready\available for audit. Recommendation: We recommend the audited financial statements be submitted into the FASSUB system within 90 days of year end. Auditor’s Comment: Cleared: The June 30, 2024 financial data was submitted and accepted into the FASSUB system on November 8, 2024 and into the FAC system on June 24, 2025.
Show full finding ▾Hide full finding ▴Section III - Federal Award Finding Finding #2025-001: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 and Mortgage Insurance Section 223(f) Insured Loan Assistance Lising: 14.155 Type of Finding: Significant Deficiency Condition: The audited financial statements for the period ended June 30, 2024 were not entered into the FASSUB or Federal Audit Clearinghouse (FAC) system timely. Criteria: The HUD regulatory agreement requires the audited financial statements to be prepared in accordance with GAAP and filed into the FASSUB system within 90 days of year end. Effect: The Corporation is in violation of the compliance requirement of its major federal program. Questioned Cost: $0 Cause: Financials were not ready\available for audit. Recommendation: We recommend the audited financial statements be submitted into the FASSUB system within 90 days of year end. Auditor’s Comment: Cleared: The June 30, 2024 financial data was submitted and accepted into the FASSUB system on November 8, 2024 and into the FAC system on June 24, 2025.
CORRECTIVE ACTION PLAN Name of the Project Beaumont Senior Citizens Housing, Inc. FHA/CONTACT NO. 114-11227 Audit Firm M Group, LLP Audit Period The year ended June 30, 2025 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2025-001: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, Assistance Listing: 14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation completed and submitted the financials for audit for the year ended June 30, 2024. The financial data was submitted into the FASSUB and FAC system. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.
2024-001
On November 15, 2023, the Corporation’s tax-exempt status was revoked due to failure to file federal tax return Form 990 for three consecutive years. Criteria: The nonprofit corporation financed the Project with the U.S. Department of Housing and Urban Development (HUD) pursuant to a mortgage note regulated by HUD. Effect: The Corporation is in violation of the compliance requirement of its major federal programs. Questioned Cost: $0 Cause: Federal tax return Form 990’s were not filed for three consecutive years. Recommendation: We recommend the Corporation file all necessary forms to reinstate the Corporations’ tax-exempt status. Management’s View: Management is in agreement with the finding. The corrective action plan is included in the audit report. Auditor’s Comment: The Corporation in the process of apply for reinstatement of tax-exempt status and submitting all past due Form 990’s.
Show full finding ▾Hide full finding ▴Section II – Financial Statement and Section III - Federal Award Finding Finding #2025-002: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 and Mortgage Insurance Section 223(f) Insured Loan Assistance Listing: 14.155 Type of Finding: Material Weakness Condition: On November 15, 2023, the Corporation’s tax-exempt status was revoked due to failure to file federal tax return Form 990 for three consecutive years. Criteria: The nonprofit corporation financed the Project with the U.S. Department of Housing and Urban Development (HUD) pursuant to a mortgage note regulated by HUD. Effect: The Corporation is in violation of the compliance requirement of its major federal programs. Questioned Cost: $0 Cause: Federal tax return Form 990’s were not filed for three consecutive years. Recommendation: We recommend the Corporation file all necessary forms to reinstate the Corporations’ tax-exempt status. Management’s View: Management is in agreement with the finding. The corrective action plan is included in the audit report. Auditor’s Comment: The Corporation in the process of apply for reinstatement of tax-exempt status and submitting all past due Form 990’s.
CORRECTIVE ACTION PLAN Name and Number of the Project Beaumont Senior Citizens Housing, Inc. FHA/CONTRACT NO. 114-11227 Audit Firm M Group, LLP Audit Period The year ended June 30, 2024 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2025-002: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, Assistance Listing: 14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation is the process of applying for reinstatement of tax-exempt status and filing all past due Form 990’s. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer of Arnold-Grounds Apartment Management & Affordable Housing Specialists, LLC.
2024-002
FAC accepted this audit on April 11, 2025 — management decision was due October 11, 2025.
FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
The audited financial statements for the periods ended June 30, 2021, 2022 and 2023 were not entered into the FASSUB or Federal Audit Clearinghouse (FAC) system timely. Criteria: The HUD regulatory agreement requires the audited financial statements to be prepared in accordance with GAAP and filed into the FASSUB system within 90 days of year end. Effect: The Corporation is in violation of the compliance requirement of its major federal program. Questioned Cost: $0 Cause: Financials were not ready\available for audit. Recommendation: We recommend the audited financial statements be submitted into the FASSUB system within 90 days of year end. Auditor’s Comment: The 2021 and 2022 financial statements will not be submitted. The June 30, 2023 and 2024 financial data was received and submitted into the FASSUB system.
Show full finding ▾Hide full finding ▴Section III - Federal Award Finding Finding #2024-001: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 and Mortgage Insurance Section 223(f) Insured Loan Assistance Lising: 14.155 Type of Finding: Significant Deficiency Condition: The audited financial statements for the periods ended June 30, 2021, 2022 and 2023 were not entered into the FASSUB or Federal Audit Clearinghouse (FAC) system timely. Criteria: The HUD regulatory agreement requires the audited financial statements to be prepared in accordance with GAAP and filed into the FASSUB system within 90 days of year end. Effect: The Corporation is in violation of the compliance requirement of its major federal program. Questioned Cost: $0 Cause: Financials were not ready\available for audit. Recommendation: We recommend the audited financial statements be submitted into the FASSUB system within 90 days of year end. Auditor’s Comment: The 2021 and 2022 financial statements will not be submitted. The June 30, 2023 and 2024 financial data was received and submitted into the FASSUB system.
CORRECTIVE ACTION PLAN Name of the Project: Beaumont Senior Citizens Housing, Inc. FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2024 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2024-001: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, Assistance Listing: 14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation completed and submitted the financials for audit for the years ended June 30, 2024 and 2023. The financial data was submitted into the FASSUB and FAC system. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.
2023-001
On November 15, 2023, the Corporation’s tax-exempt status was revoked due to failure to file federal tax return Form 990 for three consecutive years. Criteria: The nonprofit corporation financed the Project with the U.S. Department of Housing and Urban Development (HUD) pursuant to a mortgage note regulated by HUD. Effect: The Corporation is in violation of the compliance requirement of its major federal programs. Questioned Cost: $0 Cause: Federal tax return Form 990’s were not filed for three consecutive years. Recommendation: We recommend the Corporation file all necessary forms to reinstate the Corporations’ tax-exempt status. Management’s View: Management is in agreement with the finding. The corrective action plan is included in the audit report. Auditor’s Comment: The Form 990’s for fiscal year 2021, 2022 and 2023 have been filed. The Corporation intends to apply for reinstatement of tax-exempt status.
Show full finding ▾Hide full finding ▴Section II – Financial Statement and Section III - Federal Award Finding Finding #2024-002: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 and Mortgage Insurance Section 223(f) Insured Loan Assistance Listing: 14.155 Type of Finding: Material Weakness Condition: On November 15, 2023, the Corporation’s tax-exempt status was revoked due to failure to file federal tax return Form 990 for three consecutive years. Criteria: The nonprofit corporation financed the Project with the U.S. Department of Housing and Urban Development (HUD) pursuant to a mortgage note regulated by HUD. Effect: The Corporation is in violation of the compliance requirement of its major federal programs. Questioned Cost: $0 Cause: Federal tax return Form 990’s were not filed for three consecutive years. Recommendation: We recommend the Corporation file all necessary forms to reinstate the Corporations’ tax-exempt status. Management’s View: Management is in agreement with the finding. The corrective action plan is included in the audit report. Auditor’s Comment: The Form 990’s for fiscal year 2021, 2022 and 2023 have been filed. The Corporation intends to apply for reinstatement of tax-exempt status.
CORRECTIVE ACTION PLAN Name and Number of the Project: Beaumont Senior Citizens Housing, Inc. FHA/CONTRACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2024 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2024-002: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, Assistance Listing: 14.155 CORRECTIVE ACTION TO BE COMPLETED: The Organization intends to apply for reinstatement of tax-exempt status. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer of Arnold-Grounds Apartment Management & Affordable Housing Specialists, LLC.
FAC accepted this audit on August 29, 2024 — management decision was due March 1, 2025.
During 2022, the Company did not deposit surplus cash into the residual receipts account within 60 days of year end. Criteria: The HUD regulatory agreement requires the Company to deposit surplus cash into the residual receipts account within 60 days of year end. Effect: The Company is in violation of its Regulatory Agreement. Questioned Cost: $23,238 Cause: The Company does not have the funds to transfer to the residual receipts account. Repeat Finding: No Recommendation: The Company should deposit any surplus cash into the residual receipts account within 60 days of year end. Auditor’s Comment: The Company does not have the funds to retroactively make the deposit to the residual receipts account.
Show full finding ▾Hide full finding ▴Finding #2023-001: HUD Guaranteed 223(a)(7) Mortgage 14.135 Type of Finding: Significant Deficiency Condition: During 2022, the Company did not deposit surplus cash into the residual receipts account within 60 days of year end. Criteria: The HUD regulatory agreement requires the Company to deposit surplus cash into the residual receipts account within 60 days of year end. Effect: The Company is in violation of its Regulatory Agreement. Questioned Cost: $23,238 Cause: The Company does not have the funds to transfer to the residual receipts account. Repeat Finding: No Recommendation: The Company should deposit any surplus cash into the residual receipts account within 60 days of year end. Auditor’s Comment: The Company does not have the funds to retroactively make the deposit to the residual receipts account.
CORRECTIVE ACTION PLAN Name and Number of the Project: Cushing Housing, Inc. No. 117-11093 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: HUD Guaranteed 223(a)(7) Mortgage 14.135 CORRECTIVE ACTION COMPLETED: Within 60 days of 2022 year end, the Company had expended any surplus cash on the operations of the property and the funds were no longer available. Management is in contact with HUD to find a resolution to the finding. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Jimmy K. Arnold, President, Arnold Grounds Apartment Management & Affordable Housing Specialists.
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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