2026-08-10T21:54:39-04:00 2025-12-31 990EZ 2025-01-01 991571231 Global Migraine Aid Inc GLOB 6786449873 2618 HYDE MANOR DR NW Atlanta GA 303271134 Russell M Richards CEO President Treasurer Director 6786449873 2026-08-11 false 2025 2025-03-06 01:10:19Z X X X X 127000 X 127000 0 0 0 127000 49988 7000 110 57098 69902 0 0 69902 0 69902 0 69902 0 69902 To reduce the global burden of migraine in low- and middle-income countries by providing education awareness training and access to safe and effective medical resources for migraine sufferers and the healthcare providers who serve them. Global Migraine Aid Inc. is a 501c3 public charity formed on February 14 2024 in the State of Georgia with the mission of reducing the global burden of migraine in low- and middle-income countries through education training and access to safe and effective generic medicines. 2025 was the organizations first full calendar year of programmatic operations following receipt of its IRS determination letter on February 3 2025. During 2025 the organization: Entered into a Partnership Agreement with the Kenya Conference of Catholic Bishops KCCB on October 3 2025 formally launching the Access to Headache Care in Kenya project. Disbursed $49,988 in initial project funding to KCCB to support migraine education programs delivered in collaboration with the International Headache Society pursuant to a separate KCCB-IHS Partnership Agreement dated August 14 2025. Built fundraising capacity through engagement of a professional donor research firm. Received $127,000 in contributions including a restricted grant of $100,000 from Hinri Labs Inc. a publicly supported organization described in sections 509a1 and 170b1Avi for educational programs in Kenya. Hinri Labs identified the Organization as a grantee and subsequently obtained funding from the Lilly Foundation in support of that grant. 49988 X 49988 49988 Russell M Richards CEO President Treasurer Director 10 0 0 0 Rami Burstein Director 15 0 0 0 William Keller Secretary Director 1 0 0 0 false false false false false false false false false GA Russell M Richards 2618 Hyde Manor Dr NW Atlanta GA 30327 6786449873 false false false false false false false false false false false NONE NONE true X 0 0 0 0 127000 127000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 127000 127000 0 127000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 127000 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Item B - Amended Return This return is amended to correct Schedule A Form 990 Part II; to revise related narrative disclosures in Schedule O; and to update Form 990-EZ Part V Line 41. No dollar amounts reported on Form 990-EZ Parts I through VI have changed. Schedule A Part II Section A Line 1: Gifts grants contributions and membership fees received for calendar year 2025 were originally reported as $2,000. The correct amount is $127,000 representing total contributions received during the year. Corresponding corrections are made to Line 4 and in Section B to Lines 7 and 11. Schedule A Part II Section A Lines 5 and 6: These lines were originally reported as $1,890 and $110 respectively computed by reference to the understated Line 1 amount. Because the Organization is within its first five years as a section 501c3 organization and has checked the box on Line 13 the public support computation is not required for this taxable year and Lines 5 and 6 are not computed. The Organizations position with respect to the 2% limitation including the treatment of the contribution received from an organization described in sections 509a1 and 170b1Avi is set forth in Schedule O. Schedule O: The narrative describing contributions received from officers directors and their family members has been corrected. The March 4 2025 contribution was reported as $1,000 from Russell M. Richards; the correct presentation is a single $1,000 contribution comprising $970 from Russell M. Richards and $30 from Charles G. Richards. Total contributions from disqualified persons of $2,000 are unchanged. Schedule O: The statement that contributions from disqualified persons are excluded from public support has been removed. Under section 170b1Avi such contributions are subject only to the 2% limitation and each of the contributions in question is below that threshold. Schedule O: The narrative describing the Organizations Georgia charitable solicitation registration has been updated. GMA filed its Charitable Organization Registration Form C-100 with the Georgia Securities and Charities Division on August 7 2026 prior to commencing public solicitation and furnished the Division with a copy of this return as part of that filing. Schedule O: Supplemental information has been added setting forth the Organizations public support analysis for calendar year 2025. Also the narrative describing the $100,000 contribution from Hinri Labs Inc. has been revised to reflect that Hinri Labs a publicly supported organization described in sections 509a1 and 170b1Avi was the contributor of record. Form 990-EZ Part V Line 41: Georgia has been added as a state with which a copy of this return is filed. Total revenue of $127,000 total expenses of $57,098 and net assets of $69,902 are unchanged from the original return. Part I, line 10 | Class of Activity:, Name of the Grantee:, Address of the Grantee:, Aggregate Amount:, Description of Relationship:| Healthcare education program cost contribution., Kenya Conference of Catholic Bishops, P O Box 13475 00800, , Nairobi, Nairobi 00800, Kenya, $49988.00, None| Part I, line 16 | Other Expenses:, Amount:| Bank fees., $110| Program Service Accomplishments (Part III),line 28 | Explanation:| Form 990-EZ Part III Line 28 - Description of Program Service Accomplishments expanded: Global Migraine Aid Inc. is a 501c3 public charity formed on February 14 2024 in the State of Georgia with the mission of reducing the global burden of migraine in low- and middle-income countries through education training and access to safe and effective generic medicines. 2025 was the organizations first full calendar year of programmatic operations following receipt of its IRS determination letter on February 3 2025. During 2025 the organization: Entered into a Partnership Agreement with the Kenya Conference of Catholic Bishops KCCB on October 3 2025 formally launching the Access to Headache Care in Kenya project. Disbursed $49,988 in initial project funding to KCCB to support migraine education programs delivered in collaboration with the International Headache Society pursuant to a separate KCCB-IHS Partnership Agreement dated August 14 2025. Built fundraising capacity through engagement of a professional donor research firm. Received $127,000 in contributions including a restricted grant of $100,000 from Hinri Labs Inc. a publicly supported organization described in sections 509a1 and 170b1Avi for educational programs in Kenya. Hinri Labs identified the Organization as a grantee and subsequently obtained funding from the Lilly Foundation in support of that grant. Expenses (Part I),line 16 | Explanation:| Form 990-EZ Part I Line 16 - Other Expenses detail: Bank wire fees: $110 total comprising $15 incoming wire fee on Hinri Labs contribution 3 25 2025; $25 outgoing wire fee on Bentz Whaley Flessner & Associates payment 6 16 2025; $25 outgoing wire fee on Bentz Whaley Flessner & Associates payment 7 7 2025; and $45 outgoing wire fee on KCCB grant disbursement 10 6 2025. Net Assets and Fund balances (Part II),line 27 | Explanation:| Form 990-EZ Part II - Donor-Restricted Net Assets Line 27: Of the $69,902 in net assets at December 31 2025 $49,952 represents the unspent portion of the donor-restricted contribution from Hinri Labs Inc. originally sourced from the Lilly Foundation restricted to educational programs in Kenya. The restricted balance is calculated as: $100,000 received less $49,987.66 disbursed to KCCB less $15 incoming wire fee less $45 outgoing wire fee on the KCCB transfer. The remaining $19,950 is without donor restrictions and was generated from the Vedana Therapeutics contribution and the $2,000 in individual contributions net of $7,000 paid to Bentz Whaley Flessner & Associates and $50 of associated outgoing wire fees. Other Information (Part V),line 41 | Explanation:| Related-party relationship and conflict of interest analysis: The Access to Headache Care in Kenya project is a jointly funded jointly executed initiative coordinated by the International Headache Society IHS with the Kenya Conference of Catholic Bishops KCCB as the in-country implementing partner. Project funding flowed through two parallel channels into KCCB: i funds from Pfizer were granted to IHS which directed them to KCCB to support the IHS-developed educational program and ii funds from the Lilly Foundation were granted to Hinri Labs Inc. which regranted them to GMA which in turn granted $49,988 to KCCB. IHS developed the legal approvals budget and educational materials for the project. Dr. Rami Burstein a GMA Director served as President of IHS from fall 2023 through fall 2025 having previously served as President-Elect for the two years before that and currently serves as Immediate Past President Emeritus. His roles at GMA and IHS are both uncompensated. The decision to form GMA was itself an outgrowth of the work Dr. Burstein was leading at IHS to expand access to migraine care in low- and middle-income countries; GMA was conceived from the outset as a U.S. 501c3 vehicle to support and finance projects of that kind by Dr. Burstein and Mr. Richards. Dr. Bursteins IHS affiliation was therefore known to all members of the GMA board from inception including Mr. William Keller and is a defining feature of the organizations mission rather than a subsequently-arising conflict. Neither role of Dr. Burstein involves any ownership investment or compensation interest in either organization. GMA does not compensate any of its officers or directors; the entire board serves on a volunteer basis. GMA paid no funds to IHS and no GMA funds flowed directly or indirectly to Dr. Burstein or any family member. The board considered the relationship under GMAs written Conflict of Interest Policy adopted April 26 2024. Because i GMAs transaction was with KCCB not IHS ii Dr. Burstein has no financial interest as defined by the policy in either KCCB or IHS and iii the policys financial interest definition is limited to ownership compensation or potential ownership compensation arrangements the board determined that the policy did not require Dr. Bursteins recusal from approval of the GMA-KCCB Partnership Agreement. The relationship was disclosed and discussed in the ordinary course of board deliberations. Officer and director-related contributions: During 2025 GMA received contributions of $2,000 from individuals who are disqualified persons under section 4946: $1,000 from Ann M. Richards mother of Russell M. Richards CEO President Treasurer and Director on 12 03 2025 and $1,000 received on 3 04 2025 comprising $970 from Russell M. Richards and $30 from his son Charles G. Richards. These contributions were unrestricted gifts not connected to any quid pro quo arrangement and were properly acknowledged by GMA. The contributions remain fully tax deductible to each donor under section 170. Governance: The Board of Directors adopted a written Conflict of Interest Policy on April 26 2024 by written consent. The policy applies to all officers directors and members of board-delegated committees and substantially conforms to the IRS sample Conflict of Interest Policy at Appendix A of the Form 1023 instructions. Governing documents availability: The organization makes its governing documents conflict of interest policy and financial statements available to the public upon written request directed to the registered office address. State filings: The organization is registered with the Georgia Secretary of State Corporations Division Control No. 24037214; status as of the most recent verification is Active Compliance with the last annual corporate registration filed for the 2026 registration year. With respect to charitable solicitation registration: GMA does not qualify for any of the statutory exemptions in O.C.G.A. 43-17-9; the small-organization exemption in 43-17-9a5 became unavailable when 2025 contributions exceeded $25,000. As of the date of the original return GMA had not commenced public solicitation of contributions and had not yet filed its registration. GMA filed its Charitable Organization Registration Form C-100 with the Georgia Securities and Charities Division on August 7 2026 prior to commencing public solicitation and furnished the Division with a copy of this Form 990-EZ as part of that filing. Other Information (Part V),line 52 | Explanation:| Schedule A Part II - Supplemental Information. The Organization is within its first five taxable years as a section 501c3 organization and has checked the box on Part II line 13; accordingly the public support computation in Section C is not required for this taxable year and lines 5 and 6 are not computed. For informational purposes and to establish the Organizations position for future reporting periods the Organization reports the following with respect to calendar year 2025. Two percent of total support line 11 column f is $2,540. Of the $127,000 in contributions reported on line 1 a contribution of $100,000 was received from Hinri Labs Inc. EIN 27-0169289 an organization described in sections 509a1 and 170b1Avi pursuant to an IRS determination effective November 7 2008. Contributions from publicly supported organizations are excluded from the 2% limitation described on line 5. The remaining contributions consist of $25,000 from Vedana Therapeutics Inc. which exceeds the 2% threshold by $22,460 and $2,000 from individual donors none of whom contributed in excess of the threshold. On that basis line 5 would be $22,460 and line 6 would be $104,540 yielding a public support percentage of 82.31%.