Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Feeding America West Michigan 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 Feeding America West Michigan, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Feeding America West Michigan. All federal grants received directly from federal agencies as well as federal grants passed through other government agencies are included on the Schedule. Pass-through entity identifying numbers are presented where available.
Financial assistance as reported in the Schedule from the USDA is passed through the Michigan Department of Education and the Food Bank Council of Michigan.
Nonmonetary assistance is reported in the Schedule at the fair market value of the food commodities received and distributed as determined by the USDA and its pass-through agency, the Food Bank Council of Michigan.
Federal grant revenue related to the year ended December 31, 2025 federal expenditures are included in the various financial statement line items in Feeding America West Michigan’s statement of activities. See the Notes to the SEFA for chart/table.