PRIOR TO THE COMPLETION OF THE AUDIT, ALL CERTIFICATIONS WERE COMPLETED AND NO ISSUES FOUND IN THE SUBSEQUENTLY COMPLETED LATE RECERTIFICATIONS. WE HAVE INSPECTED FILES AND VERIFIED THAT ANNUAL INCOME RECERTIFICATIONS HAVE BEEN COMPLETED FOR HTF, HOME AND NSP PROPERTIES EXCLUSIVELY OWNED BY LEAP CHARITIES, INC. MANAGEMENT HAS TAKEN CORRECTIVE ACTIONS TO CREATE QUALITY ASSURANCE CHECKPOINTS THAT REDUCE THE LIKELIHOOD OF LATE RECERTIFICATIONS OF INCOME IN THE FUTURE. SPECIFIC INTERVENTIONS ALREADY IMPLEMENTED INCLUDE THE USE OF PROPERTY MANAGEMENT SOFTWARE THAT PROVIDES AUTOMATIC REMINDERS RELATED TO INCOME COMPLIANCE REQUIREMENTS, STAFF TRAINING, AND INTERNAL COMPLIANCE DEPARTMENT REVIEWS. MANAGEMENT IS ADDITIONALLY SEEKING EXTERNAL COMPLIANCE REVIEWS. WE HAVE COMPLETED ALL RECERTIFICATIONS AS OF FEBRUARY 20, 2026. WE HAVE COMPLETED IMPLEMENTATION OF NEW SOFTWARE THAT PROVIDES REMINDERS FOR COMPLIANCE DEADLINES PER INDIVIDUAL HOMEOWNER. INTERNAL COMPLIANCE DEPARTMENT REVIEWS WERE IMPLEMENTED STARTING IN MARCH 2026. WE EXPECT ADDITIONAL STAFF TRAINING TO OCCUR BY APRIL 30, 2026. WE EXPECT TO ENGAGE AN EXTERNAL COMPLIANCE REVIEW ORGANIZATION BY JUNE 2026.