Notes to SEFA
Accounting Policies: 1. GENERAL INFORMATION
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award
activity of Rodale Institute (the "Institute") 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 presents only a
selected portion of the operations of the Institute, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Institute.
2. BASIS OF ACCOUNTING
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.
De Minimis Rate Used: N
Rate Explanation: The Institute has not elected to use the 10% de minimis indirect cost rate for federal contracts allowed under the Uniform Guidance.