PROTOTYPE — Not for official use. Data and outputs are for demonstration only and do not constitute official HHS determinations.
← delinquency review

KENTUCKY HIGHLANDS COMMUNITY DEVELOPMENT CORPORATION

UEI GPQ2K36AJHG3 · KY · non-profit · FY 2025-04-01 → 2026-03-31
FY2026: Under threshold

covered by another audit for 4 years.

Fiscal year:
FYStatusObservedThresholdCompositionDueDays lateSEFA expendedObs. % of SEFAOwn reportCovering
2026Under threshold $790K $1.0M2026-12-312026-03-GSAFAC-0000423200 ↗
2025Covered by parent $1.2M $750Koutlays 100%2025-12-312025-03-GSAFAC-0000371337 ↗
2024Covered by parent $1.1M $750Koutlays 91% + pass-through 9%2024-12-312024-03-GSAFAC-0000050011 ↗
2023Covered by parent $1.1M $750Koutlays 100%2023-12-312023-03-GSAFAC-0000000321 ↗
2022Covered by parent $1.1M $750Koutlays 97% + pass-through 3%2022-12-312022-03-CENSUS-0000091992 ↗
Obligation
$800K
Outlay
$790K
Subaward recv
$0
Subaward passed
$0
Loan face value
$0
Awards
2
FAC check
Audit type
Accepted
Auditor
Cognizant agency
Oversight agency
ComponentObligationOutlaySubaward recvSubaward passedLoan face value
Administration for Children and Families HHS$800K$790K$0$0$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

Covered by
KENTUCKY HIGHLANDS INVESTMENT CORPORATION 2026-03-GSAFAC-0000423200 ↗
Standing link — declared from fac, observed FY2022–FY2026. This entity is not independently delinquent in any year; the coverer carries the filing obligation.
This entity’s audit covers
Nothing — no other entity relies on this one’s audit.
link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

Rolls up to
Rolls up to this entity (1)
EntityLatest statusYrs delinq.Latest observed
KENTUCKY HIGHLANDS INVESTMENT CORPORATION
SG71HEA776D9
Filed$795K