Audit 365726

FY End
2024-12-31
Total Expended
$4.09M
Findings
0
Programs
2
Year: 2024 Accepted: 2025-09-05
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

No findings recorded

Programs

Contacts

Name Title Type
KJSCFF6325A7 Laura Selby Auditee
3126026500 Chris Langley Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal program activity of Crystal Lake Preservation Corporation and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Crystal Lake Preservation Corporation was organized as a Not-For-Profit Corporation under the laws of the State of Illinois to construct, hold, and operate an apartment complex (the Project). The Project consists of 80 units located in Chicago, Illinois known as Crystal Terrace Apartments. De Minimis Rate Used: N Rate Explanation: The Corporation has not elected to use the 10% de minimums indirect cost rate as allowed in the Uniform Guidance, Section 414. The accompanying schedule of expenditures of federal awards includes the federal program activity of Crystal Lake Preservation Corporation and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Crystal Lake Preservation Corporation was organized as a Not-For-Profit Corporation under the laws of the State of Illinois to construct, hold, and operate an apartment complex (the Project). The Project consists of 80 units located in Chicago, Illinois known as Crystal Terrace Apartments.
Title: 2 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal program activity of Crystal Lake Preservation Corporation and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Crystal Lake Preservation Corporation was organized as a Not-For-Profit Corporation under the laws of the State of Illinois to construct, hold, and operate an apartment complex (the Project). The Project consists of 80 units located in Chicago, Illinois known as Crystal Terrace Apartments. De Minimis Rate Used: N Rate Explanation: The Corporation has not elected to use the 10% de minimums indirect cost rate as allowed in the Uniform Guidance, Section 414. As of December 31, 2024, the loan balance is $3,343,531. The loan does not have to be paid back under the stipulation that the Corporation rents only to qualified tenants for 40 years as defined by HUD.
Title: 3 Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal program activity of Crystal Lake Preservation Corporation and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Crystal Lake Preservation Corporation was organized as a Not-For-Profit Corporation under the laws of the State of Illinois to construct, hold, and operate an apartment complex (the Project). The Project consists of 80 units located in Chicago, Illinois known as Crystal Terrace Apartments. De Minimis Rate Used: N Rate Explanation: The Corporation has not elected to use the 10% de minimums indirect cost rate as allowed in the Uniform Guidance, Section 414. The Corporation has not elected to use the 10% de minimums indirect cost rate as allowed in the Uniform Guidance, Section 414.