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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ADOPTED THE PROVISION OF ASC NO 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC NO 740"). ASC 740 REQUIRED THAT THE IMPACT OF TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENT IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. AT 6/30/20, THERE WERE NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES TAX RETURNS WITH US FEDERAL AND OTHER TAX AUTHORITIES FOR WHICH STATUE LIMITATIONS MAY GO BACK TO THE YEAR END 2017.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XIII</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 2019 FORM 990 REFLECTED A PRIOR PERIOD ADJUSTMENT AS THE PRIOR YEAR 2018 FORM 990 WHICH WAS COMPLETED BY A DIFFERENT PREPARER, DID NOT REFLECT A 2018 AUDIT ADJUSTING JOURNAL ENTRY BY 10,974.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>FEDERATION OF FAMILIES HAS 2 CONTRACTS WITH THE CHILDRENS TRUST; 1 CONTRACT IS FOR THE TRIPLE P PARENTING PROGRAM AND THE OTHER IS FOR POSITIVE YOUTH DEVELOPMENT AFTERSCHOOL PROGRAM AT COUNTRY CLUB MIDDLE SCHOOL. FOFS CONTRACT WITH CITRUS FAMILY CARE NETWORK WAS RENEWED AND FOF IS NOW THE ONLY PROVIDER CONTRACTED TO PERFORM FORMAL SAFETY SERVICES IN MIAMI-DADE COUNTY. IN 2019, SOUTH FLORIDA BEHAVIORAL HEALTH NETWORK WAS AWARDED A FEDERAL GRANT THROUGH MIAMI-DADE COUNTY IN WHICH FEDERATION PROVIDES MENTORING AND SUPPORT SERVICES TO YOUTH WITH A BEHAVIORAL HEALTH DIAGNOSIS, AGES 14 TO 21. THESE 4 CONTRACTS FUND FOFS 17 EMPLOYEES AND THE YOUTH &amp; FAMILY CENTER LOCATED IN MIAMI GARDENS. FOF CONTINUES TO PROVIDE PREVENTION ENRICHMENT ACTIVITIES AND TRAINING OPEN TO THE COMMUNITY. PYD HAS SERVED 61 MIDDLE SCHOOL YOUTH IN TOTAL (THROUGH SCHOOL YEAR AND SUMMER PROGRAMMING COMBINED,) AT COUNTRY CLUB MIDDLE SCHOOL. ALL CONTRACT MANAGEMENT OBSERVATIONS RESULTED IN ABOVE AVERAGE RATINGS. WHEN IN-PERSON INSTRUCTION TRANSITIONED TO VIRTUAL LEARNING, DUE TO COVID-19, THE PYD PROGRAM MAINTAINED ITS CORE COMPONENTS OF PROGRAMMING; PHYSICAL ACTIVITY, HOMEWORK HELP, SOCIAL EMOTIONAL LEARNING, ARTS AND STEM. THROUGHOUT THE COURSE OF ZOOM SESSIONS, PYD PARTICIPANTS BENEFITED GREATLY FROM DAILY EMOTIONAL CHECK-INS, WHICH ALLOWED THEM TO SPEAK FREELY AND SET GOALS TO MANAGE THEIR FEELINGS AND DECISIONS. A NUMBER OF YOUTH STATED THAT THEY CONTINUED TO LOGIN SOLELY FOR THE CHECK-INS. ADDITIONALLY, THE YOUTH LEARNED SKILLS TO WORK BETTER IN GROUPS. ON TEAM BUILDING DAYS, YOUTH WHO EXEMPLIFIED LEADERSHIP SKILLS AND PILOTED THEIR TEAM TO VICTORY RECEIVED GOODY BAGS. PARENTS REACHED OUT TO SAY HOW APPRECIATIVE THEY WERE FOR ALL THE TREATS THAT WERE DELIVERED TO THEIR HOMES, RESOURCES THAT WERE GIVEN AND ULTIMATELY HAVING SOMETHING PRODUCTIVE FOR THEIR YOUTH TO ENGAGE IN DURING THE EVENINGS. AS IT STANDS, THE YOUTH ARE PREPARING THEIR ECYBERMISSION PORTFOLIOS FOR AN UPCOMING VIRTUAL STEM COMPETITION THAT FOCUSES ON FINDING SOLUTIONS TO SPECIFIC COMMUNITY PROBLEMS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR AND BOARD MEMBERS REVIEWED FORM 990 PRIOR TO APPROVING THE RETURN TO BE FILED.</ExplanationTxt>
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        <ExplanationTxt>THE PROGRAM IS MONITORED BY SOUTH FLORIDA BEHAVIORAL HEALTH NETWORK- A MANAGEMENT ENTITY OF THE STATE OF FLORIDA USING STATE OF FLORIDA MONITORING TOOLS AND STANDARDS.</ExplanationTxt>
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