Notes to SEFA
The accompanying schedule of expenditures of federal awards (“the schedule”) includes the federal grant activity of Family Service and Guidance Center, Inc. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
The Organization received noncash assistance in the form of food commodities with a fair market value of $10,583 for the year ended December 31, 2025. The Organization’s expenditures in relation to the noncash assistance equaled $10,583.
In February 2025, Valeo Behavioral Health Care, Inc.’s (Valeo) Board of Directors passed a motion that allowed Valeo to authorize and execute a memorandum of understanding (MOU) with Family Service and Guidance Center of Topeka, Inc. (FSGC) regarding a corporate merger. The MOU outlined the terms under which Valeo and FSGC would merge to form a single nonprofit entity, eventually named Astra Mental Health and Recovery (Astra), with the objective to enhance service delivery, improve operational efficiency, and ensure sustainability. A new Board of Directors was formed with members from each existing organization for the merged entity. The merger was effective January 1, 2026, at which time Astra was recognized as the successor-in-interest to FSGC of the Certified Community Behavioral Health Clinic Expansion Grant (ALN 93.696). All other federal awards for FSGC were closed out as of December 31, 2025.