Notes to SEFA
Expenditures reported on the Schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient.
Nonmonetary assistance is reported in this Schedule at the fair market value of the commodities received and disbursed. At December 31, 2025, the Organization had no food commodities in inventory. The Organization reported total noncash food donations on the Schedule of $11,078 as part of the Child Nutrition Cluster.