Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of United Community Center, Inc. and Affiliate (the Organization) under programs of the federal and state government for the year ended December 31, 2025. 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 Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. Expenditures for UCC/ELA Property, Inc., a consolidating subsidiary of United Community Center, Inc., are not included in the schedule of expenditures of federal and state awards as they do not expend any federal or state awards.
The Organization also received the following funding from the Milwaukee County Department of Family Care under the Wisconsin Family Care Program. Adult Day Care Program $ 425,421 Care Management Services $1,769,950 Total Family Care Program $ 2,195,371 The Wisconsin Family Care Program is funded by a combination of Federal Medical Assistance and state of Wisconsin funding; however, the Wisconsin Department of Health Services does not consider the program to be federal or state financial assistance and has concluded that the Uniform Guidance and the State Single Audit Guidelines are not applicable. Therefore, the above payments are not included in the schedules of expenditures of federal and state awards. The Organization has presented additional reserve supplemental schedules within the supplemental information on program revenues and expenses in accordance with the Milwaukee County Department of Family Care contract.
The Organization did not have any subrecipient expenditures for the year ended December 31, 2025.