Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the activity of all federal award programs of Brightside Up, Inc. (the Organization) 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
The Organization did not receive or expend federal awards in the form of non-cash assistance during the year ended December 31, 2025.
The Organization had no federal loans or loan guarantees outstanding as of December 31, 2025.
The Organization did not participate in any federal insurance programs for the year ended December 31, 2025.
The accompanying Schedule of Expenditures of Federal Awards does not include matching costs.
There were no audits by other auditors of the Organization’s federal award programs during the year ended December 31, 2025.