Notes to SEFA
The accompanying consolidated schedule of expenditures of federal awards (SEFA) for the year ended December 31, 2025 includes the federal grant activity of Easterseals Northern Indiana, Inc. d/b/a Easterseals Community Network (the Network) and is presented on the accrual basis of accounting. Cardinal Services, Inc. of Indiana (Cardinal) (EIN 35-6005615) and The Arc of Northeast Indiana, Inc. d/b/a Easterseals Northeast Indiana (ESARC) (EIN 35-0998711) are the named recipients of the grants included in the SEFA. The Network is the sole corporate member of Cardinal and ESARC. As such, all financial activity of Cardinal and ESARC are included in the consolidated financial reporting of the Network. The information in the SEFA 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). The basic consolidated financial statement classifications may include other financial activity for reporting purposes. Therefore, some of the amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements.
During 2025, Easterseals Northern Indiana, Inc. d/b/a Easterseals Community Network (the Network) did not provide any federal awards to subrecipients. In addition, there were no federal awards expended in the form of non-cash assistance and there were no loan guarantees outstanding or extended during 2025.