Title: NOTE 1 - BASIS OF PRESENTATION
Accounting Policies: Expenditures shown on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program-related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2023, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Jewish Community Center of Staten Island, Inc. (the “JCC”) under programs of the federal government for the year ended June 30, 2023. 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 operations of the JCC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the JCC.
Title: NOTE 2 – SIGNIFICANT ACCOUNTING POLICY
Accounting Policies: Expenditures shown on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program-related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2023, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
Expenditures shown on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3 – INDIRECT COST RATE
Accounting Policies: Expenditures shown on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program-related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2023, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program-related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2023, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
Title: NOTE 4 – FEDERAL AWARD ASSISTANCE
Accounting Policies: Expenditures shown on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program-related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2023, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
The JCC receives federal funding from various agencies to help establish, maintain, and operate its programs. The JCC has multiple contracts with the New York City Department for the Aging (“NYCDFTA”), New York State Department of Health (“NYSDOH”), and New York City Department of Youth and Community Development (“NYCDYCD”), which all act as pass-through entities for the United States Department of Health and Human Services (“HHS”). Additionally, the JCC has contracts with NYCDYCD, which are passed through from the United States Department of Housing and Urban Development (“HUD”). The JCC has two contracts with the United States Department of Homeland Security (“DHS”), one of which is direct and the other is passed through the United Way of New York City. The costs incurred to operate each of these programs (Federal Assistance Listing Number #97.008 and #97.024) were fully funded by DHS. The JCC has one contract with the United States Department of Agriculture, which is passed through from the NYSDOH (Federal Assistance Listing Number #10.558). The costs incurred to operate this program were fully funded by the United States Department of Agriculture. Reconciliation of Federal Expenditures Related to the Aging Cluster (Federal Assistance Listing Number # 93.044, 93.045, 93.053), and Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services (Federal Assistance Listing Number #93.043) The JCC incurred costs of $3,319,945 to operate the programs within the Aging Cluster and the associated program. The federally funded portion of the costs of $411,274, as reported on the Schedule, represents approximately 13% of the costs to operate such programs. Reconciliation of Federal Expenditures Related to the National Family Caregiver Support, Title III, Part E- Federal Assistance Listing Number # 93.052 The JCC incurred costs of $763,520 to operate the National Family Caregiver Support program. The federally funded portion of the costs of $200,106, as reported on the Schedule, represents approximately 26% of the costs to operate such programs. Reconciliation of Federal Expenditures Related to the New York State Department of Health Grants - Federal Assistance Listing Number # 93.778, 93.767 The JCC incurred costs of $562,637 to operate the Navigator program, funded by the New York State Department of Health. The federally funded portion of the costs of $220,030, as reported on the Schedule, represents approximately 40% of the costs to operate such programs. During the year ended June 30, 2023, the JCC received federal funding from the American Rescue Plan Act (“ARPA”) through the NYSDOH as part of the Workforce Stabilization Initiative to provide eligible employees working in JCC programs that are operated under Office for People with Developmental Disability (“OPWDD”) incentive payments. The total funding from ARPA was $41,855. Reconciliation of Federal Expenditures Related to the 477 Cluster – Community Services Block Grant- Federal Assistance Listing Number # 93.569 The JCC incurred costs of $81,009 to operate the programs within the Community Services Block Grant. The federally funded portion of the costs of $75,918, as reported on the Schedule, represents approximately 94% of the costs to operate such programs. Reconciliation of Federal Expenditures Related to the Community Development Block Grants/Entitlement Grants (“CDBG”) - Federal Assistance Listing Number # 14.218 The JCC incurred costs of $752,927 to operate the programs within the CDBG Cluster. The federally funded portion of the costs of $703,501, as reported on the Schedule, represents approximately 93% of the costs to operate such programs.
Title: NOTE 5 – PROGRAM CLUSTERS
Accounting Policies: Expenditures shown on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program-related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2023, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
Federal Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. According to this definition, we have determined the Aging Cluster, 477 Cluster, and Medicaid Cluster to be federal clusters of programs.
Title: NOTE 6 – SUB-RECEIPIENTS
Accounting Policies: Expenditures shown on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program-related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2023, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
During the year ended June 30, 2023, the JCC had no sub-recipients.
Title: NOTE 7 – NONCASH ASSISTANCE AND OTHER
Accounting Policies: Expenditures shown on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program-related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2023, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
The JCC did not receive any noncash assistance, federal loans, or federally funded insurance during the year ended June 30, 2023.