Audit 385066

Associated Catholic Charities, Inc. and affiliated organizations’ (Catholic Charities) combined financial statements include all organizations operating under the auspices of Associated Catholic Charities, Inc. including the operations of 19 United States Department of Housing and Urban Development (HUD) projects (Aberdeen Senior Housing, Inc.; Owings Mills Senior Housing, Inc.; Reisterstown Gardens Senior Housing, Inc.; Reisterstown Village Senior Housing, Inc.; St. Charles House, Inc.; St. Luke’s Apartments, Inc.; Trinity House Apartments, Inc.; Woodlawn Senior Housing, Inc.; Backbone Housing, Inc.; The Bethany Community, Inc.; Coursey Station Apartments, Inc.; DePaul House, Inc.; Glen Burnie Senior Housing, Inc.; Odenton Senior Housing, Inc.; Abingdon Senior Housing, Inc.; Odenton Senior Housing II, Inc.; OLF Senior Housing, Inc.; OLF Senior Housing II, Inc.; and Village Crossroads Senior Housing II, Inc.) and two tax credit limited partnerships that receive HUD funding (Village Crossroad Senior Housing Limited Partnership and Basilica Place Limited Partnership). Each project referred to above is a separate reporting entity for federal awards and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) purposes. Expenditures of federal awards under the Assistance Listing (AL) Number 14.195, Section 8 Housing Assistance Payments, related to the projects referred to above aggregated to $11,835,351 in federal awards for the year ended June 30, 2025, and are excluded from the accompanying schedule of expenditures of federal awards. Additionally, the HUD projects referred to above have outstanding loan balances due to HUD aggregating $95,869,231 as of June 30, 2025, under AL No. 14.157, Supportive Housing for the Elderly (Section 202). The outstanding loans have continuing compliance requirements and have also been excluded from the accompanying schedule of expenditures of federal awards because they received the funds directly from HUD, or passed through from Associated Catholic Charities, Inc., (Village Crossroads Senior Housing Limited Partnership) and, as noted in the preceding paragraph, are audited separately.