Notes to SEFA
The YMCA receives all its federal assistance via pass through from the Commonwealth of Massachusetts ("the Commonwealth"). At the end of its fiscal year in June, the Commonwealth provides the YMCA with a breakdown of funds, including how the funds were disbursed and to which Federal program(s) they apply. Considering the YMCA's year end is in December, the YMCA must make an estimate and allocate costs to each federal program based on the break down provided by the Commonwealth as of their fiscal year end in June. The allocation at December 31, 2025 is as follows: See the Notes to the SEFA for table.