Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Whitman-Walker Clinic, Inc. dba Whitman-Walker Health (WWH) under programs of the federal 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 WWH, it is not intended to and does not present the financial position, changes in net assets or cash flows of WWH.
For the year ended December 31, 2025, WWH recognized $10,317,462 of revenue from federal/pass-through grants which is included in contracts and grants revenue along with other non-federal contracts and grants of $3,122,362 in the accompanying statements of activities. WWH recognizes federal revenue based on allowable direct and fringe benefit costs incurred. Federal expenditures are allocated on a functional basis within the statement of activities.