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        <ExplanationTxt>The organization only recognizes the benefit from an uncertain tax position taken or to be taken in a tax return if the tax position is more likely than not to be sustained upon an examination, based on technical merits of the position. Management has analyzed tax positions taken for filings with the Internal Revenue Service and all state jurisdictions where the Organization operates. Management believes that income tax filing positions would be sustained upon examination and does not anticipate that any adjustments would result in a material adverse effect on the Organizations financial condition, results of operations or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2025.</ExplanationTxt>
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        <ExplanationTxt>Street Smart Youth Project actively engages under- resourced minority youth in structured, community-based programs in order to involve, prepare and empower them for growth and healthy living as adults, with an emphasis on prevention regarding delinquency, substance use, and HIV. Street Smart Youth Project delivers programs via behavioral and public health strategies. Our mission is a model of empowerment through change and opportunity. Street Smath Youth Project offers opportunities that allow participants to Transcend, Transform, and Take Flight.</ExplanationTxt>
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        <ExplanationTxt>In 2025, Street Smart Youth Project served youth and young adults across more than six Georgia counties through evidence-based prevention, behavioral health, sexual health education, opioid prevention, school-based interventions, and youth development programming. SSYP reached more than 590 youth through State Opioid Response programming, engaged more than 600 youth through Teens Linked to Care activities, served over 300 youth through LifeSkills Training, and provided sexual health education to more than 200 youth. The organization also supported 50 young adults through workforce and leadership programming, maintained a 22-member Youth Advisory Board, supported 8 interns, and facilitated 48 field trips/exposure experiences, 109 youth development activities, 6 retreats, and 4 college tours. SSYP distributed more than 4,000 prevention and outreach materials, including harm reduction, sexual health, hygiene, food, and wellness resources.</ExplanationTxt>
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        <ExplanationTxt>PROGRAM NARRATIVE In 2025, Street Smart Youth Project continued to serve as a trusted community-based prevention and youth development organization across Georgia. SSYP expanded services into rural and urban communities through school-based, community-based, and campus-based programming. The organization provided evidence-based interventions including Botvin LifeSkills Training, Focus on Youth, Making Proud Choices, Becoming a Responsible Teen, and State Opioid Response education.Through PIPP, SSYP implemented prevention strategies using the Strategic Prevention Framework, Positive Culture Framework, and Botvin LifeSkills Training. Through State Opioid Response SOR, SSYP reached youth and young adults with opioid misuse prevention, naloxone education, and community showcase events. Through Teens Linked to Care TLC, SSYP engaged students in prevention programming and school/community planning activities. Through Early Intervention Services EIS, SSYP provided outreach, academic support, case management, mentoring, transportation assistance, and linkage-to-care support.</ExplanationTxt>
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        <ExplanationTxt>The organization maintains a conflict of interest policy for its members and In connection with any actual or possible conflict of interest. Annually, each director, principal officer and member of a committee with governing board delegated powers signs a statement affirming to understanding and compliance with the policy.</ExplanationTxt>
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