Audit 307151

Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: GENERAL INFORMATION The accompanying schedule of expenditures of federal awards (the schedule) present the activity of all federal award programs of Crisis Text Line, Inc. The information in the schedules 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). Therefore, some amounts presented in the schedule may differ from amounts in, or used in, the preparation of the basic financial statements. All awards passed through governmental agencies or nonprofit organizations are included on the schedule. The Organization did not pass any federal funds to subrecipients during the year ended December 31, 2023. BASIS OF ACCOUNTING The accompanying schedule is presented using the accrual basis of accounting. The amounts reported in the schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or a modified accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: Crisis Text Line, Inc. has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal award expenditures are reported on the statement of activities as government grants. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the schedule due to program expenditures exceeding grant or contract budget limitations not included as federal awards.