Notes to SEFA
The consolidated schedule of expenditures of federal awards includes the federal grant activity of Eventide and its consolidated subsidiaries (collectively, the Organization), which received federal financial assistance. Significant intercompany balances and transactions have been eliminated in the consolidated schedule of expenditures of federal awards. The following entities and their associated TIN numbers included within the Schedule are as follows: 450275011 Lake Region Lutheran Home Inc. 411486796 Eventide Living Center 270241402 Tabitha ALF Real Estate Holding, Inc. The accompanying Schedule does not include federal grant activity of the following subsidiaries: Eventide, Eventide Fargo LLC, Eventide Fargo – Senior Living LLC, Eventide Jamestown LLC, Eventide West Fargo, LLC, Tabitha, Inc., Tabitha InterGen, LLC, Tabitha Grand Island, Inc, and Tabitha Foundation as these organizations did not expend any federal grant dollars during the year.
Department of Housing and Urban Development – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities (Assistance Listing 14.129) Expenditures reported in this Schedule consist of the beginning of the year outstanding loan balance plus advances made on the loan during the year, if applicable. The beginning of the year outstanding loan balance was $9,396,317. The outstanding balance at September 30, 2025 was $9,158,943. Department of Agriculture – Community Facilities Loans and Grants (Assistance Listing 10.766) Expenditures reported on this Schedule consists of the beginning of the year outstanding loan balances of the USDA direct loan of $2,763,597 as well as $2,632,672 which is 90% of the beginning of the year outstanding balance of the USDA guaranteed loan. If applicable, advances made on the loans during the year are reported on the Schedule. The Organization made no advances on the loans during the year ended September 30, 2025. The outstanding loan balances for the USDA direct loan and the USDA guaranteed loan as of September 30, 2025 are $2,642,162 and $2,852,754 (of which 90% is $2,282,203), respectively.