Title: 1. Basis of Presentation
Accounting Policies: 1. Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of Baptist Senior Services and Controlled Entities d/b/a Baptist Senior Family
(the Corporation) 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 Corporation, it is not intended to and does not present the consolidated
financial position, changes in net assets or cash flows of the Corporation.
2. Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the
exception of expenditures associated with the HHS Provider Relief Fund and American Rescue Plan
(ARP) Rural Distribution. 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. Pass-through agency identifying numbers are presented where available.
3. Provider Relief Fund and American Rescue Plan Rural Distribution
For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Fund
and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on
the Schedule be reported corresponding to reporting requirements of the Health Resources and Services
Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment
Received Periods" (each, a Period) based upon the date each payment from the PRF was received.
Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into
the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the
Period of Availability).
The Schedule for the year ended June 30, 2023, includes expenditures and lost revenues included in the
Period 4 and Period 5 PRF Reports submitted for the Corporation. The Period 4 PRF Reports include
payments received for the period July 1, 2021 to December 31, 2021. The deadline to use these funds
was December 31, 2022. The Period 5 PRF Reports include payments received for the period January 1,
2022 to June 30, 2022. The deadline to use these funds was June 30, 2023.
The Schedule includes the following entities that received the PRF program:
Legal Entity Name Tax Identification Number PRF Amount
Baptist Homes Society 25-0339430 $ 1,047,095
4. Indirect Cost Rate
The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of Baptist Senior Services and Controlled Entities d/b/a Baptist Senior Family
(the Corporation) 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 Corporation, it is not intended to and does not present the consolidated
financial position, changes in net assets or cash flows of the Corporation.
Title: 2. Summary of Significant Accounting Policies
Accounting Policies: 1. Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of Baptist Senior Services and Controlled Entities d/b/a Baptist Senior Family
(the Corporation) 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 Corporation, it is not intended to and does not present the consolidated
financial position, changes in net assets or cash flows of the Corporation.
2. Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the
exception of expenditures associated with the HHS Provider Relief Fund and American Rescue Plan
(ARP) Rural Distribution. 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. Pass-through agency identifying numbers are presented where available.
3. Provider Relief Fund and American Rescue Plan Rural Distribution
For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Fund
and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on
the Schedule be reported corresponding to reporting requirements of the Health Resources and Services
Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment
Received Periods" (each, a Period) based upon the date each payment from the PRF was received.
Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into
the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the
Period of Availability).
The Schedule for the year ended June 30, 2023, includes expenditures and lost revenues included in the
Period 4 and Period 5 PRF Reports submitted for the Corporation. The Period 4 PRF Reports include
payments received for the period July 1, 2021 to December 31, 2021. The deadline to use these funds
was December 31, 2022. The Period 5 PRF Reports include payments received for the period January 1,
2022 to June 30, 2022. The deadline to use these funds was June 30, 2023.
The Schedule includes the following entities that received the PRF program:
Legal Entity Name Tax Identification Number PRF Amount
Baptist Homes Society 25-0339430 $ 1,047,095
4. Indirect Cost Rate
The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the
exception of expenditures associated with the HHS Provider Relief Fund and American Rescue Plan
(ARP) Rural Distribution. 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. Pass-through agency identifying numbers are presented where available.
Title: 3. Provider Relief Fund and American Rescue Plan Rural Distribution
Accounting Policies: 1. Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of Baptist Senior Services and Controlled Entities d/b/a Baptist Senior Family
(the Corporation) 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 Corporation, it is not intended to and does not present the consolidated
financial position, changes in net assets or cash flows of the Corporation.
2. Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the
exception of expenditures associated with the HHS Provider Relief Fund and American Rescue Plan
(ARP) Rural Distribution. 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. Pass-through agency identifying numbers are presented where available.
3. Provider Relief Fund and American Rescue Plan Rural Distribution
For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Fund
and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on
the Schedule be reported corresponding to reporting requirements of the Health Resources and Services
Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment
Received Periods" (each, a Period) based upon the date each payment from the PRF was received.
Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into
the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the
Period of Availability).
The Schedule for the year ended June 30, 2023, includes expenditures and lost revenues included in the
Period 4 and Period 5 PRF Reports submitted for the Corporation. The Period 4 PRF Reports include
payments received for the period July 1, 2021 to December 31, 2021. The deadline to use these funds
was December 31, 2022. The Period 5 PRF Reports include payments received for the period January 1,
2022 to June 30, 2022. The deadline to use these funds was June 30, 2023.
The Schedule includes the following entities that received the PRF program:
Legal Entity Name Tax Identification Number PRF Amount
Baptist Homes Society 25-0339430 $ 1,047,095
4. Indirect Cost Rate
The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.
For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Fund
and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on
the Schedule be reported corresponding to reporting requirements of the Health Resources and Services
Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment
Received Periods" (each, a Period) based upon the date each payment from the PRF was received.
Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into
the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the
Period of Availability).
The Schedule for the year ended June 30, 2023, includes expenditures and lost revenues included in the
Period 4 and Period 5 PRF Reports submitted for the Corporation. The Period 4 PRF Reports include
payments received for the period July 1, 2021 to December 31, 2021. The deadline to use these funds
was December 31, 2022. The Period 5 PRF Reports include payments received for the period January 1,
2022 to June 30, 2022. The deadline to use these funds was June 30, 2023.
The Schedule includes the following entities that received the PRF program:
Legal Entity Name Tax Identification Number PRF Amount
Baptist Homes Society 25-0339430 $ 1,047,095
Title: 4. Indirect Cost Rate
Accounting Policies: 1. Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of Baptist Senior Services and Controlled Entities d/b/a Baptist Senior Family
(the Corporation) 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 Corporation, it is not intended to and does not present the consolidated
financial position, changes in net assets or cash flows of the Corporation.
2. Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the
exception of expenditures associated with the HHS Provider Relief Fund and American Rescue Plan
(ARP) Rural Distribution. 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. Pass-through agency identifying numbers are presented where available.
3. Provider Relief Fund and American Rescue Plan Rural Distribution
For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Fund
and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on
the Schedule be reported corresponding to reporting requirements of the Health Resources and Services
Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment
Received Periods" (each, a Period) based upon the date each payment from the PRF was received.
Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into
the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the
Period of Availability).
The Schedule for the year ended June 30, 2023, includes expenditures and lost revenues included in the
Period 4 and Period 5 PRF Reports submitted for the Corporation. The Period 4 PRF Reports include
payments received for the period July 1, 2021 to December 31, 2021. The deadline to use these funds
was December 31, 2022. The Period 5 PRF Reports include payments received for the period January 1,
2022 to June 30, 2022. The deadline to use these funds was June 30, 2023.
The Schedule includes the following entities that received the PRF program:
Legal Entity Name Tax Identification Number PRF Amount
Baptist Homes Society 25-0339430 $ 1,047,095
4. Indirect Cost Rate
The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.
The Corporation has not elected to use the 10% de-minimis indirect cost rate allowed under
Uniform Guidance.