Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Boys and Girls Clubs of West Central Missouri and has been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The information in this schedule is also 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 Boys and Girls Clubs of West Central Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Boys and Girls Clubs of West Central Missouri. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass-through entity identifying numbers are presented where available.
None of the federal expenditures presented in the schedule were provided to sub-recipients.
The 21st Century Community Learning Centers grant provides elementary after school programs for children in grades K-6, teen enrichment activities for grades 7-12, and adult literacy and basic education programs.
The Organization received no federal noncash assistance during the year.
The federal programs presented in the previous schedule did not have separate program-specific insurance policies.
The federal programs presented in the previous schedule did not have any loans, loan guarantees, or interest subsidies associated with them.
The Organization has not elected to use the 15% de minimis indirect cost rate allocation.
The Organization did not receive any donated personal protective equipment during the year ended December 31, 2025.