Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Columbia Non Profit Housing (the Organization) under programs of 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 operation 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.
At December 31, 2025, Columbia Non Profit Housing had the following loan balances outstanding. The loan balances are also included in the federal expenditures.Program or Cluster Title/Federal Assistance Listing Number/Amount Outstanding - Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate / 14.135 / $3,485,350; Community Development Block Grants/Entitlement Grants (CDBG - Entitlement Grants Cluster) / 14.218 / $29,600; HOME Investments Partnership Program / 14.239 / $238,266.