Notes to SEFA
The following is a reconciliation of the federal expenditures shown in the statement of activities and changes in net assets under the net assets released from restrictions caption and the total expenditures in the SEFA for the years ended December 31, 2025 and 2024. Federal Expenditures 2025 2024 Expenses – Program and support services $17,176,605 $11,784,768 Less: Expenses of Non-federal awards (2,268,452) (1,340,901) Plus: Capitalized outlays: 560,907 244,949 Deposits for Head Start Program: 1,950 9,243 Total federal expenditures as per SEFA $15,471,009 $10,698,059
Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule.
The Organization elected to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
Uniform Guidance defines a cluster of programs as a grouping of closely related programs that have similar compliance requirements. The Schedule includes the following cluster: Cluster Federal Program Federal ALN Number Head Start Cluster Head Start and Early Head Start 93.600 Head Start – COVID 93.600 Head Start – ARP 93.600 Head Start Disaster Assistance 93.356