EIN: 752701018
UEI: N1KABU4XGNL5
Audited by: MADDOX & ASSOCIATES, APC
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 April 22, 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 22, 2026 (52 days from today).
What is a management decision? →FAC accepted this audit on September 23, 2025 — management decision was due March 23, 2026.
FAC accepted this audit on August 20, 2024 — management decision was due February 20, 2025.
FAC accepted this audit on July 4, 2023 — management decision was due January 4, 2024.
During 2022, the Company made nine deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires monthly deposits of $733 into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $2,199 Cause: Unknown Recommendation: The Company should closely monitor the deposits into the replacement reserve. Auditor?s Comment: We recommend the Company closely monitor deposits into the replacement reserve to ensure compliance with the Regulatory Agreement. During 2022, the Company underfunded three payment. The Company does not have the funds available to make the deposit for the underfunding. The Company plans to make the deposit when funds become available.
Show full finding ▾Hide full finding ▴Finding #2022-001: Section 202 Capital Advance, CFDA 14.157. Condition: During 2022, the Company made nine deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires monthly deposits of $733 into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $2,199 Cause: Unknown Recommendation: The Company should closely monitor the deposits into the replacement reserve. Auditor?s Comment: We recommend the Company closely monitor deposits into the replacement reserve to ensure compliance with the Regulatory Agreement. During 2022, the Company underfunded three payment. The Company does not have the funds available to make the deposit for the underfunding. The Company plans to make the deposit when funds become available.
CORRECTIVE ACTION PLAN Name and Number of the Project: Garland Estates for Seniors, Inc. No. 112-EE024 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 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: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022 by three payments. The Company does not have the available funds to make the deposit for the underfunding. The Company plane to make the deposit when funds become available. 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 Ms. Connie Quillen, Vice President, Asset Living.
2021-001
FAC accepted this audit on June 23, 2022 — management decision was due December 23, 2022.
During 2021, the Company made eleven deposits into the replacement reserve account. Criteria The HUD regulatory agreement requires monthly deposits of $733 into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $733 Cause: Unknown Recommendation: The Company should closely monitor the deposits into the replacement reserve. Auditor?s Comment: We recommend the Company closely monitor deposits into the replacement reserve to ensure compliance with the Regulatory Agreement. During 2021, the Company underfunded one payment. On April 13, 2022, the Company deposited the delinquent payment of $733 into the replacement reserve. Finding 2021-001 cleared.
Show full finding ▾Hide full finding ▴Finding #2021-001: Section 202 Capital Advance, CFDA 14.157 Condition: During 2021, the Company made eleven deposits into the replacement reserve account. Criteria The HUD regulatory agreement requires monthly deposits of $733 into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $733 Cause: Unknown Recommendation: The Company should closely monitor the deposits into the replacement reserve. Auditor?s Comment: We recommend the Company closely monitor deposits into the replacement reserve to ensure compliance with the Regulatory Agreement. During 2021, the Company underfunded one payment. On April 13, 2022, the Company deposited the delinquent payment of $733 into the replacement reserve. Finding 2021-001 cleared.
CORRECTIVE ACTION PLAN Name and Number of the Project Garland Estates for Seniors, Inc. No. 112-EE024 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2021 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: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2021 by one payment. On April 13, 2022 the Company deposited the delinquent payment of $733 into the replacement reserve. 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 Ms. Connie Quillen, Vice President, Asset Living ______________________________________ Connie Quillen, Vice President Asset Living Employer Identification No: 75-2868321
FAC accepted this audit on July 1, 2021 — management decision was due January 1, 2022.
FAC accepted this audit on April 15, 2020 — management decision was due October 15, 2020.
During 2019, the Company made eleven deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires monthly deposits of $733 into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement Questioned Cost: $733 Cause: Unknown Recommendation: The Company should closely monitor the deposits into the replacement reserve. Auditor?s Comment: We recommend the Company closely monitor deposits into the replacement reserve to ensure compliance with the Regulatory Agreement. During 2018, the Company overfunded two payments. During 2019, the Company underfunded one payment. The Company should request a waiver of one payment to the replacement reserve. Finding 2019-001 cleared.
Show full finding ▾Hide full finding ▴Finding #2019-001: Section 202 Capital Advance, CFDA 14.157 Condition: During 2019, the Company made eleven deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires monthly deposits of $733 into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement Questioned Cost: $733 Cause: Unknown Recommendation: The Company should closely monitor the deposits into the replacement reserve. Auditor?s Comment: We recommend the Company closely monitor deposits into the replacement reserve to ensure compliance with the Regulatory Agreement. During 2018, the Company overfunded two payments. During 2019, the Company underfunded one payment. The Company should request a waiver of one payment to the replacement reserve. Finding 2019-001 cleared.
Garland Estates for Seniors, Inc. C/O Alpha-Barnes Real Estate Services 12720 Hillcrest, Suite 400 Dallas, TX 75230 CORRECTIVE ACTION PLAN Name and Number of the Project: Garland Estates for Seniors, Inc. No. 112-EE024 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2019 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: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: During 2018, the replacement reserve was overfunded by two payments. During 2019, the Company withheld one payment. We recommend the Company request a waiver from HUD to withhold one replacement reserve payment during 2020. Finding 2019-001 Cleared. 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. Michael D. Clark, principal, Alpha-Barnes Real Estate Service. __Signature on PDF Report Attached__ Michael D. Clark, Principal Alpha-Barnes Real Estate Services, LLC Employer Identification No: 75-2868321
2018-001
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
FAC accepted this audit on April 24, 2017 — management decision was due October 24, 2017.
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