Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of United Odd Fellow and Rebekah Home dba Rebekah Rehab and Extended Care Center (“Rebekah Rehab”) under programs of the 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 (the “Uniform Guidance”). Because the schedule presents only a selected portion of the operations of Rebekah Rehab, it is not intended to and does not present the financial position, changes in net assets or cash flows of Rebekah Rehab.
There were no payments made to subrecipients for federal awards received during the year ended December 31, 2025.
The federal loan programs listed subsequently are administered directly by Rebekah Rehab, and balances and transactions relating to these programs are included in Rebekah Rehab’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the schedule. The balance of loans outstanding at December 31, 2025 consists of:Federal Outstanding Assistance Balance at Living Number Program Name December 31, 2025 14.129 Mortgage Insurance - Nursing Homes, Intermediate $ 22,441,465 Care Facilities, Board and Care Homes, and Assisted Living Facilities