Audit 361343

Title: Basis of presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual ba-sis 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. Ne-vada Donor Network, Inc. and Subsidiaries has not elected to use the ten percent de minimus indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Nevada Donor Network, Inc. and Subsidiaries has not elected to use the ten percent de minimus indi-rect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Nevada Donor Network, Inc. and Subsidiaries under programs of the federal govern-ment 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 Re-quirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Nevada Donor Network, Inc. and Subsidiaries, it is not intended to and does not present the consolidated financial position, change in net assets or cash flows of Nevada Donor Network, Inc. and Subsidiaries. Nevada Donor Network, Inc. and Subsidiaries did not provide federal awards to sub-recipients during the year ended December 31, 2024.

Title: Summary of significant accounting policies Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual ba-sis 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. Ne-vada Donor Network, Inc. and Subsidiaries has not elected to use the ten percent de minimus indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Nevada Donor Network, Inc. and Subsidiaries has not elected to use the ten percent de minimus indi-rect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guid-ance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Nevada Donor Network, Inc. and Subsidiaries has not elected to use the ten percent de minimus indirect cost rate as allowed under the Uniform Guidance.

Title: Assistance listing numbers Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual ba-sis 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. Ne-vada Donor Network, Inc. and Subsidiaries has not elected to use the ten percent de minimus indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Nevada Donor Network, Inc. and Subsidiaries has not elected to use the ten percent de minimus indi-rect cost rate as allowed under the Uniform Guidance. The program titles and assistance listing numbers were obtained from the 2024 Assistance Listing.