2026-08-26T15:34:39-04:00 2024-12-31 841874983 LEHMAN FLYNN VOLLARO NY CPAS PLLC 534 BROADHOLLOW ROAD - SUITE 302 MELVILLE NY 11747 990 2024-01-01 205053765 HEALTH GLOBAL ACCESS PROJECT INCORPORATED HEAL 3478648508 276 5TH AVE 704 NEW YORK NY 10001 EUSTACIA SMITH SECRETARY 3478648508 2026-08-12 true true MATHEW PERETZ P01655042 2127362220 2026-08-26 2024 2025-03-06 01:10:19Z X EUSTACIA SMITH 376 5TH AVE 704 NEW YORK NY 10001 1160465 false X WWW.HEALTHGAP.ORG X 1999 NY HEALTH GAP IS AN INTERNATIONAL ADVOCACY ORGANIZATION WORKING TO ACCELERATE THE END OF THE AIDS PANDEMIC BY ELIMINATING THE BARRIERS TO AFFORDABLE LIFESAVING TREATMENT FOR PEOPLE LIVING WITH HIV AROUND THE WORLD. 12 10 7 20 0 412816 602886 357440 557578 5 1 0 770261 1160465 60135 11750 0 1152123 775186 0 35799 453901 353493 1666159 1140429 -895898 20036 98958 72385 111297 64688 -12339 7697 X HEALTH GAP IS AN INTERNATIONAL ADVOCACY ORGANIZATION WORKING TO ACCELERATE THE END OF THE AIDS PANDEMIC BY ELIMINATING THE BARRIERS TO AFFORDABLE LIFESAVING TREATMENT FOR PEOPLE LIVING WITH HIV AROUND THE WORLD. false false 198046 11750 447428 ADVANCING HEALTH JUSTICE & ACCOUNTABILITY: BOTH IN THE US AND ABROAD, HEALTH GAP FIGHTS TO ENSURE THAT MULTILATERAL AND BILATERAL DONORS ADVANCE THE RIGHTS OF WOMEN, LBGTI AND OTHER KEY AFFECTED POPULATIONS. WE HAVE INCREASED OUR ADVOCACY AROUND THE DANGERS OF PREVENTING WOMEN FROM HAVING ACCESS TO COMPREHENSIVE SEXUAL AND REPRODUCTIVE HEALTH SERVICES. IN COUNTRIES WHERE WE WORK, WE BUILD THE CAPACITY OF KEY POPULATIONS AND THEIR ALLIES TO ADVOCATE FOR INCREASED INVESTMENTS IN PROGRAMS AND SERVICES THAT WORK INCLUDING ACCESS TO SAFE ABORTION SERVICES AND TO OPPOSE LAWS, POLICIES AND SYSTEMS OF OPPRESSION THAT UNDERMINE THE HEALTH RIGHTS OF MARGINALIZED GROUPS. 264180 107650 BUILDING ACTIVIST POWER: HEALTH GAP BUILDS PEOPLE POWER IN THE UNITED STATES AND AROUND THE WORLD TO ACHIEVE OUR CAMPAIGN GOALS. WE WORK CLOSELY WITH DIRECTLY AFFECTED COMMUNITIES, EXPANDING THEIR CAPACITY FOR ADVOCACY IN PRIORITY AREAS INCLUDING ACCESS TO MEDICINES, HEALTH JUSTICE, HUMAN RIGHTS, TRANSPARENCY AND ACCOUNTABILITY IN THE GLOBAL AIDS RESPONSE, AND SECURING SUFFICIENT GLOBAL AIDS FUNDING. FUNDING THE FIGHT: HEALTH GAP IS ONE OF THE FEW GLOBAL ADVOCACY RGANIZATIONS BOLDLY FIGHTING FOR EXPANDED GLOBAL HIV INVESTMENTS ON SEVERAL FRONTS. IN THE U.S., HEALTH GAP MAKES THE CASE FOR INCREASED GOVERNMENT INVESTMENT IN THE GLOBAL AIDS RESPONSE DIRECTLY TO ELECTED OFFICIALS AND POLICYMAKERS ON CAPITOL HILL AND IN CONGRESSIONAL DISTRICTS ACROSS THE COUNTRY. WE BELIEVE THAT THE U.S. HAS A MORAL OBLIGATION TO INVEST IN THE GLOBAL HIV RESPONSE, NOT OUT OF CHARITY, BUT BECAUSE COMMUNITIES IN THE GLOBAL SOUTH HAVE BEEN MADE MORE VULNERABLE THROUGH DECADES OF U.S. TRADE AND OTHER INTERNATIONAL POLICY DECISIONS. HEALTH GAP WORKS TO STRENGTHEN AND SUPPORT MOVEMENTS IN LOW AND MIDDLEINCOME COUNTRIES AS LOCAL ACTIVISTS PUT PRESSURE ON THEIR GOVERNMENTS TO INCREASE INVESTMENTS IN THEIR NATIONAL HIV RESPONSES. 502498 2500 OTHER PROGRAMS: PROMOTING ACCESS TO MEDICINES AND GENERAL PROGRAM 502498 2500 964724 true true true true false false false false false false true false false false false true true false false true true false false false false false false true false false false false false false false false false false false false false false false false false false false true 7 0 7 false false false false false false false false false false false false false false false X 12 10 false false false false false false false true true false false true true true true true false true true false NY X X EASY OFFICE DBA JITASA 2082874777 1120 S RACKHAM WAY SUITE 300 MERIDIAN ID 83642 ASIA RUSSEL EXECUTIVE DI 40.00 X X 0 0 112509 SARABETH HARRELSON MANAGING DIR 40.00 X 0 0 41023 BROOK BAKER BOARD MEMBER 1.00 X 0 0 0 AARON BOYLE BOARD MEMBER 1.00 X 0 0 0 T RICHARD CORCORAN BOARD CHAIR 1.00 X X 0 0 0 ALICE KAYONGO BOARD MEMBER 1.00 X 0 0 0 SHARONANN LYNCH BOARD MEMBER 1.00 X 0 0 0 EUSTACIA SMITH SECRETARY 1.00 X X 0 0 0 GIFT TRAPENCE BOARD MEMBER 1.00 X 0 0 0 JENNIFER FLYNN WALKER BOARD MEMBER 1.00 X 0 0 0 ROB WEISSMAN BOARD MEMBER 1.00 X 0 0 0 BARBARA ZELLER CHAIR 1.00 X X 0 0 0 153532 false false false 602886 602886 TREATMENT ACTION CAMPAIGN 813212 557578 557578 557578 1 1 1160465 557579 X 10000 10000 1750 1750 153533 139662 8373 5498 474253 431409 25863 16981 83354 57552 18841 6961 64046 44220 14477 5349 35374 1841 33533 228674 226462 1202 1010 21181 2479 18702 7216 5109 2107 3414 3414 41246 39072 2174 953 953 4464 4464 2454 1670 784 BANK CHARGES 6017 998 5019 BAD DEBT 2500 2500 1140429 964724 139906 35799 41580 21831 8189 2331 36813 35502 2913 5191 32824 25294 9463 7530 98958 72385 111297 64688 111297 64688 X -12339 7697 -12339 7697 98958 72385 20036 X false true X true false X 716134 1249697 598437 412816 602886 3579970 716134 1249697 598437 412816 602886 3579970 1061402 2518568 110 56 58 5 1 230 3580200 557579 0.70350 0.65550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 21744 21744 1118542 1140286 189029 47257 182094 242253 233308 189029 846684 1270026 17998 24079 21744 21744 85565 45524 60563 58327 47257 211671 317507 17998 24079 21744 21744 85565 32824 25294 7530 7530 X 1160465 1160465 1160465 1140429 1140429 1140429 SCHEDULE D, PAGE 3, PART X HEALTH GLOBAL ACCESS PROJECT, INC. IS ORGANIZED AS A NEW YORK STATE NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS A ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTIONS 170(B)(1)(A)(VI) AND (VIII), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTIONS 509(A)(1) AND (3), RESPECTIVELY. WE ARE ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, WE ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. WE HAVE DETERMINED THAT WE ARE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL, STATE OR LOCAL INCOME TAXES HAS BEEN RECORDED. THE RGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS CONTAIN ANY UNCERTAIN TAX POSITIONS. WE BELIEVE WE HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. false SUB-SAHARAN AFRICA 1 2 PROGRAM SERVICES 148143 1 2 1 2 148143 148143 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 SUB-SAHARAN AFRICA 148,143 0 SCHEDULE F, PAGE 5, PART V GRANTS ARE AWARDED WITH THE UNDERSTANDING THAT THE RECIPIENTS WILL USE THE FUNDS FOR THE APPROPRIATE PURPOSE false HEALTH JUSTICE INITIATIVE 64 WOOSTER ST 5E NEW YORK NY 10012 934750687 501C3 10000 SPONSORSHIP FORM 990, PAGE 1, ITEM B ACCOUNTS RECEIVANLE WAS INCORRECT, DUPLICATE CONTRIBUTIONS WERE DELETED, BAD DEBT WAS RECORDED FOR AR WRITTEN OFF, AND CURRENCY EXCHANGE LOSS WAS RECORDED. ALSO ACCRUED VACATION WAS OVERSTATED AND REDUCED TO THE CORRECT AMOUNT. FORM 990 - ORGANIZATION'S MISSION HEALTH GAP IS AN INTERNATIONAL ADVOCACY ORGANIZATION WORKING TO ACCELERATE THE END OF THE AIDS PANDEMIC BY ELIMINATING THE BARRIERS TO AFFORDABLE LIFESAVING TREATMENT FOR PEOPLE LIVING WITH HIV AROUND THE WORLD. FORM 990, PAGE 2, PART III, LINE 4C FUNDING THE FIGHT: HEALTH GAP IS ONE OF THE FEW GLOBAL ADVOCACY RGANIZATIONS BOLDLY FIGHTING FOR EXPANDED GLOBAL HIV INVESTMENTS ON SEVERAL FRONTS. IN THE U.S., HEALTH GAP MAKES THE CASE FOR INCREASED GOVERNMENT INVESTMENT IN THE GLOBAL AIDS RESPONSE DIRECTLY TO ELECTED OFFICIALS AND POLICYMAKERS ON CAPITOL HILL AND IN CONGRESSIONAL DISTRICTS ACROSS THE COUNTRY. WE BELIEVE THAT THE U.S. HAS A MORAL OBLIGATION TO INVEST IN THE GLOBAL HIV RESPONSE, NOT OUT OF CHARITY, BUT BECAUSE COMMUNITIES IN THE GLOBAL SOUTH HAVE BEEN MADE MORE VULNERABLE THROUGH DECADES OF U.S. TRADE AND OTHER INTERNATIONAL POLICY DECISIONS. HEALTH GAP WORKS TO STRENGTHEN AND SUPPORT MOVEMENTS IN LOW AND MIDDLEINCOME COUNTRIES AS LOCAL ACTIVISTS PUT PRESSURE ON THEIR GOVERNMENTS TO INCREASE INVESTMENTS IN THEIR NATIONAL HIV RESPONSES. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAMS: PROMOTING ACCESS TO MEDICINES AND GENERAL PROGRAM FORM 990, PAGE 6, PART VI, LINE 11B THE GOVERNING BOARD REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C INQUIRIES ARE MADE ANNUALLY TO ALL EMPLOYEES ABOUT POSSIBLE CONFLICTS OF INTEREST. IF THERE IS A POSSIBILITY OF A CONFLICT, THAT EMPLOYEE IS REMOVED FROM ALL WORK RELATED TO THE ORGANIZATION OR PROJECT. THE POLICY IS REVIEWED FREQUENTLY AT BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE COMPENSATION IS DETERMINED BASED ON REASONABLE COMPENSATION STANDARDS SET BY THE IRS AND BEST PRACTICES IN THE NONPROFIT SECTOR. THE PROCESS TYPICALLY INVOLVES THE COMPENSATION COMMITTEE AND BOARD OF DIRECTORS THAT REVIEWS COMPARABLE SALARY DATA FROM SIMILAR ORGANIZATIONS (SIZE, MISSION, AND REGION) TO ENSURE PAY IS COMPETITIVE BUT NOT EXCESSIVE. COMPENSATION MAY INCLUDE BASE SALARY AND BENEFITS, ALL TIED TO THE ORGANIZATIONS MISSION AND FINANCIAL CAPACITY. FINAL APPROVAL IS DOCUMENTED IN BOARD MINUTES TO MAINTAIN TRANSPARENCY AND COMPLIANCE WITH IRS RULES AGAINST PRIVATE INUREMENT. FORM 990, PAGE 6, PART VI, LINE 15B OTHER COMPENSATION IS DETERMINED BASED ON REASONABLE COMPENSATION STANDARDS SET BY THE IRS AND BEST PRACTICES IN THE NONPROFIT SECTOR. THE PROCESS TYPICALLY INVOLVES A COMPENSATION COMMITTEE OR BOARD OF DIRECTORS THAT REVIEWS COMPARABLE SALARY DATA FROM SIMILAR ORGANIZATIONS (SIZE, MISSION, AND REGION) TO ENSURE PAY IS COMPETITIVE BUT NOT EXCESSIVE. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC VIA IRS.GOV AND GUIDESTAR.ORG. FORM 990, PART IX, LINE 11G OTHER FEES 226,462 1,202 1,010