Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT For the Hill Housing Facility - FINDING 2025-001: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 SPONSOR LOAN PAYMENT WITHOUT HUD APPROVAL Condition: The Project repaid a portion of the sponsor loan without obtaining HUD approval. Recommendation: The Project should obtain HUD approval for the repayment of the sponsor loan. Action Taken: The Project agrees with the finding. The Sponsor will contact HUD to obtain permission to retain the unauthorized sponsor loan payments.