Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Jewish Family and Children's Service, Inc. and Subsidiaries(the Organization) for the year ended September 30, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation 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 Jewish Family and Children's Service, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Jewish Family and Children's Service, Inc.
The Organization had the following loans outstanding at September 30, 2025: Federal Assistance Listing Amount Number Name of Federal Program Outstanding 14.218 Community Development Block Grant Entitlement Grants (Loan No. 107477) $ 750,000 14.218 Community Development Block Grant Entitlement Grants (Loan No. 125187) 1,500,000 In a prior year, the Organization was awarded federal loans of $2,668,000 under the Community Development Block Grant Program from the U.S. Department of Housing and Urban Development, passed through the City of Phoenix, Arizona, Assistance Listing Number 14.218. There were no federal awards expended for the loan program during the year ended September 30, 2025. As of September 30, 2025 the outstanding balance under the loans was $2,210,000. The loans have the following continuing compliance requirements: The underlying property built with the loans will be occupied by victims of domestic violence and their children (All loans). The rent for the Community Development Block Grant units may not exceed 30% of the adjusted income of a family whose gross income equals 80% of the Median Family Income for the Phoenix Standard Metropolitan Statistical Area, as determined by the U.S. Department of Housing and Urban Development (Only loan 107477).