Title: Note 1. General
Accounting Policies: Note 2.Basis of Presentation and Summary of Significant Accounting PoliciesThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of EveryStep under programs of the federal government for the year ended June 30, 2022. 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 EveryStep, it is not intended to and does not present the financial position, changes in net assets, or cash flows of EveryStep.
De Minimis Rate Used: N
Rate Explanation: Note 4.Indirect Costs and Noncash AssistanceEveryStep has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. In addition, EveryStep did not receive noncash assistance relating to any federal programs.
Visiting Nurse Services of Iowa d/b/a EveryStep (EveryStep) is incorporated under the provisions of the Iowa Nonprofit Corporation Act, Chapter 504A of the Code of Iowa. EveryStep provides physical, emotional, social, and spiritual support and care to patients in Central Iowa with a limited life expectancy due to a terminal illness, and to their families. EveryStep also provides health and human services with preventative focus to women, children, families and communities in homes, clinics, schools, day care centers and at the work site. Federal funds were received in awards from the U.S. Department of Health and Human Services (HHS) through federal programs established by legislation in response to COVID-19 pandemic, including the Coronavirus Aid, Relief, and Economic Security (CARES Act) and the American Rescue Plan (ARP).
Title: Note 3. Provider Relief Fund
Accounting Policies: Note 2.Basis of Presentation and Summary of Significant Accounting PoliciesThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of EveryStep under programs of the federal government for the year ended June 30, 2022. 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 EveryStep, it is not intended to and does not present the financial position, changes in net assets, or cash flows of EveryStep.
De Minimis Rate Used: N
Rate Explanation: Note 4.Indirect Costs and Noncash AssistanceEveryStep has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. In addition, EveryStep did not receive noncash assistance relating to any federal programs.
For the federal awards related to the Provider Relief Fund and American Rescue Plan 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 was received. Each Period has a specified Period of Availability and timing of reporting requirements. EveryStep is required to submit reports into the HRSA PRF Reporting Portal after each Periods deadline to use the funds (i.e., after the end of the Period of Availability).The Organization received $1,099,025 of Period 4 distributions from HHS between July 1, 2021, and December 31, 2021, for which reporting by EveryStep in the HRSA PRF Reporting Portal as used during the corresponding Periods of Availability (January 1, 2020 to December 31, 2022) in accordance with HHS guidance is not required until January 1, 2023 to March 31, 2023. As a result, none of this amount is included in the Schedule for the year ended June 30, 2022. PRF distributions recognized as grant revenue in EverySteps consolidated statements of activities for the years ended June 30, 2022 and 2021, totaled as follows: 2022 2021 2020 Total Period 1 $105,880 $292,632 $434,163 $832,675 Period 2 - - - - Period 3 - - - - Period 4 1,099,025 - - 1,099,025 Period 4 $1,204,905 $292,632 $434,163 $1,931,700