U.S. Department of Housing and Urban Development West Liberty Care Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025, through December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2025-001 Section 232 HUD Insured Mortgage Note Payable - Assistance Listing No. 14.129 Criteria or specific requirement: The Community was required to obtain written approval from HUD prior to surrendering 13 licensed beds to the State of Ohio that were collateral for the HUD-insured mortgage. Condition: The Community did not obtain HUD’s approval prior to requesting and obtaining approval from the Ohio Department of Health (ODH) to reduce the licensed beds from 87 to 74 for the nursing facility during April 2023. Recommendation: The Community should adhere to the Regulatory Agreement and obtain HUD’s approval prior to taking any action specifically precluded in the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Community is working with HUD to obtain the necessary approval. Amber Swords is responsible for corrective action Planned completion date for corrective action plan: December 31, 2026