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        <ExplanationTxt>MANAGEMENT ANALYZES TAX POSITIONS IN JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS. BASED ON ITS EVALUATION, MANAGEMENT DID NOT IDENTIFY ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFIT WILL SIGNIFICANTLY INCREASE OR DECREASE. INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, IF ANY, ARE INCLUDED IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR 2023 AND 2022. THE COALITION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR MISSION IS TO LEAD THE BROWARD COUNTY MATERNAL CHILD HEALTH SYSTEM OF CARE SERVING MOTHERS, INFANTS AND FAMILIES, PROMOTING HEALTH AND WELL-BEING TO ACHIEVE A SUCCESSFUL PREGNANCY AND A HEALTHY START IN LIFE. OUR VISION IS THAT ALL BROWARD COUNTY BABIES WILL HAVE A HEALTHY START IN LIFE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT COPY OF FORM 990 IS PROVIDED TO BOARD FOR APPROVAL BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS SIGNED BY BOARD MEMBERS UPON JOINING; REVIEW AND DISCUSS ANY CONFLICTS ON AN ANNUAL BASIS IN JANUARY OF EACH YEAR.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD APPROVES SALARIES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD APPROVES SALARIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COALITION ADOPTED FASB TOPIC 842, LEASES, USING THE MODIFIED RESTROSPECTIVE APPROACH WITH JULY 1, 2021 AS THE DATE OF INITIAL ADOPTION. THE COALITION ELECTED THE PACKAGE OF PRACTICAL EXPEDIENTS PERMITTED UNDER THE TRANSITION GUIDANCE WITHIN THE NEW STANDARD, WHICH AMONG OTHER THINGS, ALLOWED THE COALITION TO CARRY FOWARD THE HISTORICAL LEASE CLASSFICATION. IN ADDITION, THE COALITION ELECTED THE PRACTICAL EXPEDIENT TO USE HINDSIGHT IN DETERMINING THE LEASE TERM FOR EXISTING LEASES, WHICH RESULTED IN SHORTENING THE LEASE TERMS FOR CERTAIN EXISTING LEASES AND THE USEFUL LIVES OF CORRESPONDING LEASEHOLD IMPROVEMENTS AS CERTAIN OPTIONS TO RENEW WERE NOT REASONABLY CERTAIN. THE COALITION ELECTED TO ADOPT THESE ASUS EFFECTIVE JULY 1, 2022 AND UTILIZED ALL OF THE AVAILABLE PRACTICAL EXPEDIENTS. THE ADOPTION HAD A MATERIAL IMPACT ON THE COALITION'S STATEMENT OF FINANCIAL POSITION AND ON THE STATEMENT OF ACTIVITIES. THE MOST SIGNIFICANT IMPACT WAS THE RECOGNITION OF ROU ASSETS AND LEASE LIABILITIES FOR OPERATING LEASES. THE ACCOUNTING FOR FINANCE LEASES REMAINED SUBSTANTIALLY UNCHANGED. ADOPTION OF THE STANDARD REQUIRED THE COALITION TO RESTATE AMOUNTS AS OF JULY 1, 2021, RESULTING IN AN INCREASE IN OPERATING LEASE ROU OF 852,581, AN INCREASE IN OPERATING LEASE LIABILITIES OF 876,595 AND AN INCREASE IN RENT EXPENSE OF 24,014, REFLECTED AS A PRIOR PERIOD ADJUSTMENT ON LINE 8 OF THE PART XI OF FORM 990.</ExplanationTxt>
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</Return>
