Notes to SEFA
The Organization incurs certain expenses, which are nonreimbursable or nonallowable under certain federal awards or state grant awards. These expenses are funded by nongrant revenues, such as patient fees, and are excluded from the schedules.
Grant monies received and disbursed by the Organization are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the Organization does not believe that such disallowances, if any, would have a material effect on the financial position of the Organization.
The Organization received a negotiated indirect cost rate for each of its federal awards; therefore, it did not elect to charge a de minimus rate of 10% for determining the indirect cost amount.
The Organization receives a substantial portion of its support from various funding sources which require a local match. These funding sources include the State of Florida Department of Children and Families and the Central Florida Behavioral Health Network, Inc. (CFBHN). The Organization has satisfied the matching requirements through local grants and by incurring expenses of $3,209,385 for the CFBHN contract QG002, with a contract period of July 1, 2024 to June 30, 2025 which ended during the year ended December 31, 2025.
The Organization received a disaster grant award in 2025 related to hurricane relief under the Disaster Grants - Public Assistance (Presidentially Declared Disasters) (AL No. 97.036) program. The program provides federal funding through FEMA to state, local, tribal, and territorial governments and certain nonprofit organizations for eligible costs incurred in responding to and recovering from federally declared disasters. Expenditures included in the Schedule for AL No. 97.036 of $5,850,175 relate to the recovery of expenses incurred by the Organization prior to the year ended December 31, 2024.