Notes to SEFA
The accompanying schedule includes the federal award activity of YWCA Cass Clay and Subsidiaries under programs of the federal government for the year ended December 31, 2025. The information 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 YWCA Cass Clay and Subsidiaries, it is not intended to and does not present the financial position, changes in net assets, or cash flows of YWCA Cass Clay and Subsidiaries.
The calculation of federal expenditures includes the beginning of year loan balances and new funds drawn. The calculation of total federal expenditures for each program are as follows: (SEE NOTE 4 FOR TABLE) The loan balances outstanding for each program as of December 31, 2025 are $482,486 for the Housing Trust Fund, $2,300,073 for the HOME Program, and $1,621,653 for the HOME – American Rescue Plan Program.
Government grant revenue per the consolidated statement of activities for the year ended December 31, 2025 has been reconciled to the total federal expenditures per the schedule as follows: (SEE NOTE 5 FOR TABLE)
The accompanying Schedule includes the activities of YWCA Cass Clay, EIN #45-0226435, Lantern Light, LLC, EIN #87-2258273, and Cove Lane, LLC, EIN #92-2971789.