PROTOTYPE — Not for official use. Data and outputs are for demonstration only and do not constitute official HHS determinations.
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KENTUCKY HIGHLANDS INVESTMENT CORPORATION

UEI SG71HEA776D9 · KY · non-profit · FY 2025-04-01 → 2026-03-31
FY2026: Filed

Filed 5 years (FY2022–FY2026).

FY2026 reconciliation conflict. Our observed money and the FAC filing disagree about the threshold — contradicted -- FAC shows over threshold. The audit reports $57,675,116 of SEFA against $795K observed here (1.4% of SEFA), which usually means the filing covers more entities than this one.
Fiscal year:
FYStatusObservedThresholdCompositionDueDays lateSEFA expendedObs. % of SEFAOwn reportCovering
2027Under threshold partial$159K $1.0M2027-12-31
2026Filed $1.6M $1.0M2026-12-31-182$57.7M2.7% 2026-03-GSAFAC-0000423200 ↗
2025Filed $2.9M $750K2025-12-31-182$63.2M4.5% 2025-03-GSAFAC-0000371337 ↗
2024Filed $8.2M $750K2024-12-31-173$66.3M12% 2024-03-GSAFAC-0000050011 ↗
2023Filed $1.9M $750K2023-12-31-82$61.4M3.2% 2023-03-GSAFAC-0000000321 ↗
2022Filed $4.2M $750K2022-12-31-80$63.3M6.7% 2022-03-CENSUS-0000091992 ↗
Obligation
$1.7M
Outlay
$1.6M
Subaward recv
$0
Subaward passed
$0
Loan face value
$0
Awards
SEFA reported
$57.7M (obs. 2.7%)
FAC check
contradicted -- FAC shows over threshold
Audit type
single-audit
Accepted
2026-07-02
Auditor
Breeding Henderson & Hord PLLC
Cognizant agency
10
Oversight agency
ComponentObligationOutlaySubaward recvSubaward passedLoan face value
Administration for Children and Families HHS$800K$790K$0$0$0
Non-HHS federal money $942K$795K$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
Self-covered — no other entity’s audit accounts for this one.
Audit scope — FY2026
Covers 2 entities holding $1.6M of observed federal money , against $57.7M of SEFA reported — 2.7% of SEFA.
This entity’s own money alone is $795K — 1.4% of that SEFA. The SEFA total covers every entity in the audit, so only the rolled-up figure compares like with like. Neither number changes the filing threshold, which is always tested per entity on its own money.
This entity’s audit covers (1)
EntityObservedLatest statusYrs delinq.Latest observed
KENTUCKY HIGHLANDS COMMUNITY DEVELOPMENT CORPORATION
GPQ2K36AJHG3
FY2022–FY2026Under threshold$790K
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 COMMUNITY DEVELOPMENT CORPORATION
GPQ2K36AJHG3
Under threshold$790K