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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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        <RegionTxt>VIETNAM</RegionTxt>
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        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>GRANTS TO VIETNAM COMMUNITIES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>PROVIDING CARE TO UNDERSERVED</SpecificServicesProvidedTxt>
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        <RegionTxt>EAST ASIA</RegionTxt>
        <PurposeOfGrantTxt>CHILDREN HIV CARE</PurposeOfGrantTxt>
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        <MannerOfCashDisbursementTxt>WIRE</MannerOfCashDisbursementTxt>
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        <RegionTxt>EAST ASIA</RegionTxt>
        <PurposeOfGrantTxt>FACILITY MAINTENANC</PurposeOfGrantTxt>
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      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>EAST ASIA</RegionTxt>
        <PurposeOfGrantTxt>HELP THE POOR</PurposeOfGrantTxt>
        <CashGrantAmt>14095</CashGrantAmt>
        <MannerOfCashDisbursementTxt>WIRE</MannerOfCashDisbursementTxt>
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      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
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        <FormAndLineReferenceDesc>Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization exercises appropriate oversight and control over its grants to the facility in Vietnam. The recipient is a well-established and reputable institution with extensive public-facing information and transparency through its website, which allows the Organization to monitor activities and ensure alignment with grant purposes. In addition, the Organization has volunteers visit annually to visit the facility, observe operations firsthand, and meet with local staff. Following these visits, volunteers informally will report back to the Board of Directors summarizing the facilitys activities, and overall observed effectiveness. This process provides the Board with assurance that grant monies are being used properly and in furtherance of the Organizations exempt purposes.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 3f - Method of Accounting</FormAndLineReferenceDesc>
        <ExplanationTxt>All financial decisions of the Organization are overseen directly by the Board of Directors. When the grantee in Vietnam submits a request for funding, the Board convenes to review and approve the request before authorizing a wire transfer. The Organization is entirely volunteer-run, and no individual has unilateral authority to disburse funds. Because transaction volume is relatively small, all activity is readily monitored through regular review of bank statements and financial reports. This process ensures that expenditures are transparent, properly documented, and consistent with the Organizations charitable purposes.</ExplanationTxt>
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        <Event1Nm>FUNDRAISER DINNER FOR MAI TAM HOUSE</Event1Nm>
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        <FormAndLineReferenceDesc>Part I, Line 2b - Fundraiser Additional Information</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISER DINNER FOR MAI TAM HOUSE</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization follows a structured governance and compliance process to ensure accuracy and accountability. Preparation of the Form 990 is handled by management in consultation with external tax professionals. Once drafted, the return is circulated to the Board of Directors, for review and approval prior to filing. All Board of Directors is independent, meaning they are not compensated by the organization (other than reimbursement of reasonable expenses) and do not maintain financial relationships that could compromise objective decision-making. Independence helps ensure that governance decisions are made in the best interest of the organization and its mission.The Board meets regularly, and maintains emails and discussion notes on decisions.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request, in compliance with IRS disclosure requirements. In addition, the organization provides public access to its Form 990 and Form 1023 (application for tax-exempt status) as required by law. Copies are available for inspection at the organizations principal office during regular business hours, and electronic copies of the most recent Form 990 are also made accessible through the IRS website or upon written request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES BEFORE IT IS FILED WITH THE IRS AND STATE AUTHORITIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>ONLINE AND BY REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS ARE MADE TO INTERNATIONAL ORGANIZATIONS WITH A PROVEN TRACK RECORD OF POSITIVE COMMUNITY IMPACT AND GOOD RECORD KEEPING.</ExplanationTxt>
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</Return>