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        <ExplanationTxt>Uncertain Tax Positions Under FIN 48 (ASC 740) The Organization is exempt from income taxation under section 501 (c) (3) of the Internal Revenue Code and California revenue and taxation code section 23701d, though it would be subject to tax on income related to its exempt purposes (unless that income is otherwise excluded by the Internal Revenue code). The Organization qualifies for the charitable contribution deduction under section 170 (B) (1) (A) (VI) and has been classified as an organization that is not a private foundation under section 509 (A) (1). The Organization is subject to, accounting for uncertainty in income taxes, under ASC 740, income taxes. ASC 740 requires the evaluation of tax positions taken or expected to be taken in the Organization's tax returns and does not allow recognition of tax positions that do not meet a "more-likely-than-not" threshold of being sustained by the applicable tax authority. The Organization does not believe it has taken any tax positions that would not meet this threshold. The Organization's policy is to reflect interest and penalties related to uncertain tax position as part of income tax expense, when and if they become applicable. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at August 31, 2025. The Organization's federal and state income tax returns are subject to possible examination by the taxing authorities until the expiration of the related status of limitations of those tax returns. In general, federal income tax returns have a three-year statute of limitations, and state income tax returns have a four-year statute of limitations.</ExplanationTxt>
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        <ExplanationTxt>Children's AIDS Program (CAP) &amp; PMTCT Global Strategies operates a community-based pediatric HIV care program in Goma, DRC, serving children on antiretroviral therapy and HIV-exposed newborns through a decentralized model of Community ARV Groups (CAGs) and neighborhood ARV distribution points (PODIs), paired with centralized clinical and laboratory evaluation twice yearly. During the fiscal year, the program achieved: As of August 31, 2025, 775 patients were in active follow-up, including 699 who were HIV-positive (439 children, adolescents, and young people; 260 adults) and 76 HIV-exposed children. 96 new patients admitted to care, including 27 newly identified HIV-positive cases and 67 HIV-exposed infants; all HIV-positive patients initiated antiretroviral therapy (100%). 4,936 pregnant women counseled through antenatal care (ANC) services, with 932 tested for HIV; HIV-positive women were initiated on antiretroviral therapy. 397 adults and 32 adolescents reached through community counseling and testing, identifying 54 and 6 new HIV-positive cases, respectively. Up to 18 community therapeutic groups (CTGs) made operational by the end of the year (against a target of 26), shifting routine medication delivery and adherence support closer to patients' homes and reducing clinic-level workload. 530 viral load tests returned valid results, of which 494 (93.2%) showed viral suppression, approaching the WHO target of 95%. 46 infants screened by PCR for early infant diagnosis with 0 positive cases; 42 children tested by rapid serology at 18 months, all negative. Of 118 children reaching age 12 during the year, 55 received partial HIV status disclosure and 37 received full disclosure, per the program's staged disclosure protocol. Post-Exposure Prophylaxis (PEP) for Survivors of Sexual Violence Global Strategies and local partners provide post-rape medical care including HIV prevention, emergency contraception, sexually transmitted infection treatment, and referrals across 26 clinics in North and South Kivu, supported by real-time supply chain monitoring and local procurement to maintain access amid fluctuating regional conflict conditions. Stock availability was monitored daily by three data managers using the Logistimo platform, with real-time calls to participating sites to track and resupply PEP kit inventory. 5,335 survivors received services and 4,200 PEP kits were issued across the 26-site network during the fiscal year (4,014 kits in North Kivu; 186 in South Kivu). Severe Acute Malnutrition Treatment Global Strategies' malnutrition program in Goma provides community-based screening, outpatient treatment, and inpatient stabilization for children with moderate and severe acute malnutrition, including routine HIV and tuberculosis testing for inpatient cases. 432 outpatient visits were conducted for treatment of severe malnutrition; 252 discharges, and 224 classified as cured. 659 inpatient visits for children with severe acute malnutrition and medical complications; 625 discharges, including 602 stabilized to continue outpatient care, with 18 deaths recorded (2.7% of those followed). All inpatient cases were tested for HIV as part of routine care, identifying 8 HIV-positive children across the year; tuberculosis screening identified and treated 1 additional case. Newborn Care &amp; NoviGuide Digital Health Global Strategies expands access to high-quality neonatal care through a combination of hands-on clinical training and digital decision-support tools, including a formal neonatal nurse training program in Goma and the NoviGuide Newborn Essentials application, deployed in partnership with local hospitals and the Vayu Global Health Foundation. NoviGuide converts complex clinical guidelines into step-by-step digital pathways that guide nurses, midwives, and physicians through diagnosis, treatment, and medication dosing at the point of care. Designed for low-resource settings, the platform functions offline on standard mobile devices, captures structured data on clinical decision-making to support quality improvement, and monitors the availability of essential medicines through point-of-care stock reporting. 60 Vayu bubble CPAP (bCPAP) machines and 70 oxygen blenders were donated and deployed across 6 neonatal units in Goma, expanding access to life-saving respiratory support for newborns. 19 healthcare providers (doctors, nurses, and technicians) were trained to use bCPAP and oxygen blender systems across two training cohorts (April and August 2025). 103 infants identified as requiring respiratory support were placed on bCPAP. The NoviGuide Newborn Essentials application was used 198,287 across Uganda and eastern Congo from September 1, 2024 to August 31, 2025. As of August 2025, the application was active across 81 sites and 876 clinicians combined in DRC and Uganda, with development underway on a unified mobile platform bundling newborn, pediatric, and reproductive health tools. Education &amp; Training Global Strategies embeds education and workforce development across its programs, supporting clinical scholarships in Liberia and training local leaders in digital health implementation across Uganda and Congo. 4 students were supported through scholarships in nursing, social work, and laboratory sciences at Mother Patern College of Health Sciences in Liberia as of August 2025. A cohort of 58 neonatal nurses in Congo completed training combining hands-on newborn care with NoviGuide digital tool use, graduating as part of the organization's broader neonatal care workforce strategy. A new cadre of local digital health leaders was trained across Uganda and Congo, many of whom now independently lead NoviGuide implementation, data analysis, and user support at their respective health facilities. Public Issue Advocacy &amp; Outreach Global Strategies shares its clinical and program models with the broader global health community to inform policy and strengthen sector-wide adoption of decision-support tools. Global Strategies is an active member of the newly formed Clinical Decision Support Software Working Group. The organization advocates for the integration of clinical decision support tools, such as NoviGuide, into national health strategies in the countries where it operates. Global Strategies offers a service to partner organizations to convert their own clinical algorithms into interactive decision-support tools using the NoviGuide platform, tailored to partner guidelines and workflows.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4b, Health and Technology (continued)</FormAndLineReferenceDesc>
        <ExplanationTxt>As clinicians use NoviGuide to deliver care, the system simultaneously captures structured, time-stamped data on clinical decision-making, enabling partners to understand how care is delivered, identify gaps in guideline adherence, and target quality improvement efforts. In addition to supporting real-time clinical decisions, the Organization uses NoviGuide data to help partners track key health indicators and to monitor availability of essential medicines through point-of-care stock reporting. These data streams can be used to inform resource allocation, strengthen supply chains, and complement national health information systems. NoviGuide has been implemented across multiple countries in sub-Saharan Africa, supporting large-scale adoption of guideline-based care through a model that emphasizes usability, local alignment, and continuous feedback from frontline health workers.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A draft of form 990 is reviewed by the Financial Management Consultant, Director of Finance and Operations, Executive Director and the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Method of determining compensation: After identifying the position title and writing a job description, comparable data is researched using the following methods to determine an average compensation range: 1. Salary and benefit compensation studies by independent sources; 2. Writen job offers/advertisements for positions at similar organizations; 3. Documented telephone calls about similar positions at both nonprofit and for profit organizations; and 4. Information obtained from the IRS Form 990 filings of similar organizations. The job description and compensation range is then presented to the Executive Committee for approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is available at Charitynavigator.org</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The audited financial statements are available on the organization's website. Other documents are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>NoviGuide consultants: Program service expenses 27,921. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,921. In-country field professionals: Program service expenses 124,889. Management and general expenses 0. Fundraising expenses 0. Total expenses 124,889. Design (website &amp; print) consultants: Program service expenses 0. Management and general expenses 0. Fundraising expenses 3,500. Total expenses 3,500. Computer consultants: Program service expenses 5,672. Management and general expenses 1,715. Fundraising expenses 1,640. Total expenses 9,027. Clinical research advisor: Program service expenses 1,962. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,962.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization have a committee that assumes responsibility for oversight of the audit and selection of independent accountant.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>