Notes to SEFA
The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Hebron House of Hospitality, Inc. d/b/a Hebron Housing Services and Affiliate and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the consolidated financial statements.
The Federal oversight agency for Hebron House of Hospitality, Inc. d/b/a Hebron Housing Services and Affiliate is U.S. Department of Housing and Urban Development.
620 Summit, Inc. has received a U.S. Department of Housing and Urban Development capital advance under Section 811 of the National Housing Act. Hebron Housing Services has received U.S. Department of Housing and Urban Development loans from Waukesha County under the Home Investment Partnership Program. The loan balances outstanding at the beginning of the year are included in the federal expenditures presented in the Schedule. 620 Summit, Inc. and Hebron Housing Services received no additional loans during the year. The loan balance for 620 Summit, Inc. at December 31, 2025 was $1,288,700 and for Hebron Housing services was $714,757.