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Reporting Requirements

The reporting requirements may include the following, to be filed in accordance with the due dates provided to each Client Institution:


Annual Certificates

  • Annual Certification of Insurance Coverage
  • Report of the Independent Insurance Consultant (bi-annual)
  • Report of Project Condition
  • Report of Condition of Mortgage Premises
  • Annual Hazardous Substance Certification
  • Annual EEO Filing Requirements
  • Officer's Annual Certificate of Compliance


  • Annual Audited Financial Statements
  • Annual Form 990 - Schedule K

To assist our borrowers in completing the Schedule K, we have made the slides from our recent Post-Issuance Tax Compliance Webinar on the IRS Schedule K available for download. The file can be found below.

  • Annual Report of Statistics
  • Continuing Disclosure Filing Requirements (SEC)
  • Interim Financial Statements - Quarterly and/or Monthly
  • Occupancy or Enrollment Statistics - Quarterly and/or Monthly
  • Annual Debt Service Coverage Ratio (DSCR) Calculation - Quarterly and/or Monthly
  • Annual Budget Submission Requirements
  • Liquidity and Other Ratio Calculation(s)


  • Type of Coverage
  • Effective/Expiration Dates
  • Limits of Liability
  • Deductibles
  • Policy "AM Best" Ratings
  • Self Insurance Reporting Requirements (Actuarial, Trust Balance, Reserve Allocation)