Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Diakon Lutheran Senior Housing at Heilman House, LLC, HUD Project No. 034-11141, under programs of the federal government for the year ended December 31, 2025. 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 Diakon Lutheran Senior Housing at Heilman House, LLC, it is not intended to and does not present the financial position, changes in net deficit, or cash flows of Diakon Lutheran Senior Housing at Heilman House, LLC.
Diakon Lutheran Senior Housing at Heilman House, LLC has received a loan under U.S. Department of Housing and Urban Development programs. The outstanding loan balance at the beginning of the year is included in federal expenditures presented in the Schedule. Diakon Lutheran Senior Housing at Heilman House, LLC received no additional loans during the year. The outstanding loan balance at December 31, 2025 consists of: "See the Notes to the SEFA for chart/table".