Notes to SEFA
Accounting Policies: The National Council of Young Mens Christian Associations of the United States of America (Y-USA) is an Illinois not-for-profit organization with headquarters in Chicago, Illinois. The basic objectives of Y-USA are to serve as a means through which YMCAs can achieve their purposes and goals as a national movement, and to make available services that will enrich and strengthen YMCAs in carrying out their work.Federal Program BackgroundY-USA receives its federal funding from the U.S. Department of Health and Human Services, the Department of Labor (DOL), the Department of the Interior (DOI).The funding from the Centers for Disease Control and Prevention (CDC) supports the following programs: Diabetes Prevention Program (DPP) and various capacity building programs including Million Hearts (MH). DPP is an evidence-based lifestyle change program in populations at high-risk for developing type 2 diabetes (African American; American Indian/Alaska Native; Hispanic/Latino, Low Social Economic Status; Women with a history of Gestational Diabetes). MH seeks to increase the number of effective and evidence-based hypertension control models, partnerships and licensures, resources available to deliver the model, and YMCA pilot testing the model for national dissemination. The overall goal of capacity building assistance is to ensure improvements in the public health infrastructure so that it is prepared for responding to both acute and chronic threats relating to the nations health such as emerging infections, disparities in health status, and increases in chronic disease and injury rates.Y-USA partnered with Wake Forest University as a subrecipient of an award from the CDC. The primary goal is to encourage biomedical, social, and behavioral research and research training directed toward greater understanding of the aging process and the diseases, special problems and needs of people as they age. The funding from DOL implements a Workforce Pathways for Youth Project (WPYP) for young people, ages 14-21, who are at greatest risk of becoming disconnected. The WPYP will provide the opportunity to learn skills, have experiences, and gain access to information necessary to gain employment and be successful through adulthood. The goal of the DOI partnership will be to engage individuals between 6 and 35 years of age in recreational, educational, volunteer service and employment opportunities in national park sites and affiliated areas. Accordingly, the partnership will develop a new generation of natural and cultural resource conservation stewards.
De Minimis Rate Used: N
Rate Explanation: Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of Y-USA and is presented on the accrual basis of accounting. The information in the 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Y-USA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.