Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented 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. Federal award expenditures are reported on the statement of activities as program expenditures. Some
amounts presented in this schedule may differ from amounts presented in or used in the preparation of
the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: To Our Children’s Future With Health, Inc. does not charge indirect costs to any of its federally funded
programs and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed
under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents activities of the
federal awards programs of To Our Children’s Future With Health, Inc. All federal financial assistance
passed through other governmental agencies or other non‐profit organizations is included in the
schedule. 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 To Our Children’s Future With Health it is not intended to and does
not present the financial position, changes in net assets, or cash flows of To Our Children’s Future With
Health, Inc.
Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented 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. Federal award expenditures are reported on the statement of activities as program expenditures. Some
amounts presented in this schedule may differ from amounts presented in or used in the preparation of
the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: To Our Children’s Future With Health, Inc. does not charge indirect costs to any of its federally funded
programs and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed
under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards is presented 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. Federal award expenditures are reported on the statement of activities as program expenditures. Some
amounts presented in this schedule may differ from amounts presented in or used in the preparation of
the basic financial statements.
Title: Indirect Costs Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented 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. Federal award expenditures are reported on the statement of activities as program expenditures. Some
amounts presented in this schedule may differ from amounts presented in or used in the preparation of
the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: To Our Children’s Future With Health, Inc. does not charge indirect costs to any of its federally funded
programs and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed
under the Uniform Guidance.
To Our Children’s Future With Health, Inc. does not charge indirect costs to any of its federally funded
programs and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed
under the Uniform Guidance.
Title: Subgrants
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented 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. Federal award expenditures are reported on the statement of activities as program expenditures. Some
amounts presented in this schedule may differ from amounts presented in or used in the preparation of
the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: To Our Children’s Future With Health, Inc. does not charge indirect costs to any of its federally funded
programs and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed
under the Uniform Guidance.
No portion of the awards reflected in the accompanying schedule of expenditures of federal awards was
subcontracted to other organizations.