Audit 355147

Title: Basis of presentation Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. Such expenditures follow the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: National Church Residences at Home Health and Wellness Central Ohio and Subsidiaries has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance The schedule of expenditures of Federal awards includes the Federal award activity of National Church Residences at Home Health and Wellness Central Ohio and Subsidiaries under programs of the Federal government for the year ended December 31, 2024. 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 of expenditures of Federal awards presents only a selected portion of the operations of National Church Residences at Home Health and Wellness Central Ohio and Subsidiaries, it is not intended to and does not present the financial position, changes in net assets, or cash flows of National Church Residences at Home Health and Wellness Central Ohio and Subsidiaries.

Title: Non-cash assistance Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. Such expenditures follow the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: National Church Residences at Home Health and Wellness Central Ohio and Subsidiaries has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance National Church Residences at Home Health and Wellness Central Ohio and Subsidiaries did not receive any donations of personal protective equipment.