Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498 For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
As it relates to Assistance Listing Number 93.498, Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, the Schedule for the year ended June 30, 2023 includes expenditures and lost revenues included in the Period 5 PRF Reports submitted for the
Organization. The Period 5 PRF Reports include payments received for the period January 1, 2022 to June 30, 2022. The deadline to use these funds was June 30, 2023. The Organization was not required to submit any Period 4 PRF Reports.
The Schedule includes the following entities that received the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program:
Legal Entity Name Tax Identification Number
Phoebe Home Inc. 232302675
Phoebe Berks Healthcare Center Inc 232560952
Phoebe Richland Healthcare Center Inc 233045622
De Minimis Rate Used: N
Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Phoebe-Devitt Homes and Affiliated Organizations (the Organization) under programs of the federal government for the year ended June 30, 2023. The Schedule does not include the federal awards of Devitt House, Inc., as they separately issued a standalone schedule of expenditures of federal awards as required by the U.S. Department of Housing and Urban Development. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the
Organization, it is not intended to and does not present the consolidated financial position, results of
operations and changes in net assets or cash flows of the Organization.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498 For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
As it relates to Assistance Listing Number 93.498, Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, the Schedule for the year ended June 30, 2023 includes expenditures and lost revenues included in the Period 5 PRF Reports submitted for the
Organization. The Period 5 PRF Reports include payments received for the period January 1, 2022 to June 30, 2022. The deadline to use these funds was June 30, 2023. The Organization was not required to submit any Period 4 PRF Reports.
The Schedule includes the following entities that received the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program:
Legal Entity Name Tax Identification Number
Phoebe Home Inc. 232302675
Phoebe Berks Healthcare Center Inc 232560952
Phoebe Richland Healthcare Center Inc 233045622
De Minimis Rate Used: N
Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498 For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
As it relates to Assistance Listing Number 93.498, Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, the Schedule for the year ended June 30, 2023 includes expenditures and lost revenues included in the Period 5 PRF Reports submitted for the
Organization. The Period 5 PRF Reports include payments received for the period January 1, 2022 to June 30, 2022. The deadline to use these funds was June 30, 2023. The Organization was not required to submit any Period 4 PRF Reports.
The Schedule includes the following entities that received the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program:
Legal Entity Name Tax Identification Number
Phoebe Home Inc. 232302675
Phoebe Berks Healthcare Center Inc 232560952
Phoebe Richland Healthcare Center Inc 233045622
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498 For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
As it relates to Assistance Listing Number 93.498, Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution (PRF) program, the Schedule for the year ended June 30, 2023 includes expenditures and lost revenues included in the Period 5 PRF Reports submitted for the
Organization. The Period 5 PRF Reports include payments received for the period January 1, 2022 to June 30, 2022. The deadline to use these funds was June 30, 2023. The Organization was not required to submit any Period 4 PRF Reports.
The Schedule includes the following entities that received the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program:
Legal Entity Name Tax Identification Number
Phoebe Home Inc. 232302675
Phoebe Berks Healthcare Center Inc 232560952
Phoebe Richland Healthcare Center Inc 233045622
De Minimis Rate Used: N
Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
The Organization did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.