SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
ELIZABETH GLASER PEDIATRIC AIDS FOUNDATION
 
Employer identification number

95-4191698
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
Sub-Saharan Africa 12 2,093 Program Services SEE PART V 117,489,945
Europe (Including Iceland and Greenland) 1 6 Program Services SEE PART V 2,303,216
Central America and the Caribbean 0 0 Program Services SEE PART V 317,016
South Asia 0 0 Program Services SEE PART V 89,540
East Asia and the Pacific 0 0 Program Services SEE PART V 2,396
Sub-Saharan Africa 0 0 Fundraising   111,420
Europe (Including Iceland and Greenland) 0 0 Fundraising   9,663
South Asia 0 0 Fundraising   8,897
Sub-Saharan Africa 0 0 Grantmaking   16,911,338
           
           
           
           
           
           
           
           
3a Sub-total .... 13 2,099 137,243,431
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 13 2,099 137,243,431
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2023
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Schedule F (Form 990) 2023
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Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)
(c) Region (d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of noncash
assistance
(h) Description
of noncash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
Sub-Saharan Africa SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V SEE PART V 4,630,872 WIRE      
Sub-Saharan Africa   1,405,221 WIRE      
Sub-Saharan Africa   979,159 WIRE      
Sub-Saharan Africa   751,650 WIRE      
Sub-Saharan Africa   727,055 WIRE      
Sub-Saharan Africa   681,355 WIRE      
Sub-Saharan Africa   666,447 WIRE      
Sub-Saharan Africa   633,587 WIRE      
SUB-SAHARAN AFRICA   483,955 WIRE      
Sub-Saharan Africa   444,974 WIRE      
Sub-Saharan Africa   399,070 WIRE      
Sub-Saharan Africa   255,615 WIRE      
Sub-Saharan Africa   213,838 WIRE      
Sub-Saharan Africa   210,163 WIRE      
Sub-Saharan Africa   195,990 WIRE      
Sub-Saharan Africa   174,875 WIRE      
Sub-Saharan Africa   161,524 WIRE      
Sub-Saharan Africa   148,284 WIRE      
Sub-Saharan Africa   137,624 WIRE      
Sub-Saharan Africa   135,206 WIRE      
Sub-Saharan Africa   125,474 WIRE      
Sub-Saharan Africa   122,429 WIRE      
Sub-Saharan Africa   120,101 WIRE      
Sub-Saharan Africa   115,697 WIRE      
Sub-Saharan Africa   113,806 WIRE      
Sub-Saharan Africa   110,703 WIRE      
Sub-Saharan Africa   105,242 WIRE      
Sub-Saharan Africa   93,969 WIRE      
SUB-SAHARAN AFRICA   88,515 WIRE      
Sub-Saharan Africa   85,962 WIRE      
Sub-Saharan Africa   77,449 WIRE      
Sub-Saharan Africa   74,913 WIRE      
Sub-Saharan Africa   73,376 WIRE      
Sub-Saharan Africa   70,416 WIRE      
Sub-Saharan Africa   69,963 WIRE      
Sub-Saharan Africa   63,705 WIRE      
Sub-Saharan Africa   61,051 WIRE      
Sub-Saharan Africa   60,302 WIRE      
Sub-Saharan Africa   57,073 WIRE      
Sub-Saharan Africa   56,478 WIRE      
Sub-Saharan Africa   53,081 WIRE      
Sub-Saharan Africa   51,674 WIRE      
Sub-Saharan Africa   47,560 WIRE      
Sub-Saharan Africa   45,644 WIRE      
Sub-Saharan Africa   44,339 WIRE      
Sub-Saharan Africa   42,503 WIRE      
Sub-Saharan Africa   42,392 WIRE      
Sub-Saharan Africa   39,477 WIRE      
Sub-Saharan Africa   38,285 WIRE      
Sub-Saharan Africa   38,200 WIRE      
Sub-Saharan Africa   35,819 WIRE      
Sub-Saharan Africa   34,750 WIRE      
Sub-Saharan Africa   33,666 WIRE      
Sub-Saharan Africa   33,282 WIRE      
Sub-Saharan Africa   31,895 WIRE      
Sub-Saharan Africa   31,519 WIRE      
Sub-Saharan Africa   29,415 WIRE      
Sub-Saharan Africa   27,434 WIRE      
Sub-Saharan Africa   27,060 WIRE      
Sub-Saharan Africa   26,381 WIRE      
Sub-Saharan Africa   25,626 WIRE      
Sub-Saharan Africa   25,495 WIRE      
Sub-Saharan Africa   25,235 WIRE      
Sub-Saharan Africa   24,817 WIRE      
Sub-Saharan Africa   24,772 WIRE      
Sub-Saharan Africa   24,695 WIRE      
Sub-Saharan Africa   24,458 WIRE      
Sub-Saharan Africa   24,386 WIRE      
Sub-Saharan Africa   24,090 WIRE      
Sub-Saharan Africa   23,611 WIRE      
Sub-Saharan Africa   23,289 WIRE      
Sub-Saharan Africa   23,100 WIRE      
Sub-Saharan Africa   22,714 WIRE      
Sub-Saharan Africa   22,541 WIRE      
Sub-Saharan Africa   22,405 WIRE      
Sub-Saharan Africa   22,358 WIRE      
Sub-Saharan Africa   21,868 WIRE      
Sub-Saharan Africa   21,146 WIRE      
Sub-Saharan Africa   20,534 WIRE      
Sub-Saharan Africa   19,714 WIRE      
Sub-Saharan Africa   19,023 WIRE      
Sub-Saharan Africa   19,009 WIRE      
Sub-Saharan Africa   18,970 WIRE      
Sub-Saharan Africa   18,838 WIRE      
Sub-Saharan Africa   18,790 WIRE      
Sub-Saharan Africa   18,753 WIRE      
Sub-Saharan Africa   18,726 WIRE      
Sub-Saharan Africa   18,096 WIRE      
Sub-Saharan Africa   17,888 WIRE      
Sub-Saharan Africa   17,878 WIRE      
Sub-Saharan Africa   17,690 WIRE      
Sub-Saharan Africa   17,666 WIRE      
Sub-Saharan Africa   17,106 WIRE      
Sub-Saharan Africa   16,914 WIRE      
Sub-Saharan Africa   15,469 WIRE      
Sub-Saharan Africa   15,177 WIRE      
Sub-Saharan Africa   15,132 WIRE      
Sub-Saharan Africa   15,046 WIRE      
Sub-Saharan Africa   14,624 WIRE      
Sub-Saharan Africa   14,516 WIRE      
Sub-Saharan Africa   14,308 WIRE      
Sub-Saharan Africa   14,189 WIRE      
Sub-Saharan Africa   13,697 WIRE      
Sub-Saharan Africa   13,439 WIRE      
Sub-Saharan Africa   11,313 WIRE      
Sub-Saharan Africa   11,196 WIRE      
Sub-Saharan Africa   10,836 WIRE      
Sub-Saharan Africa   8,995 WIRE      
Sub-Saharan Africa   8,716 WIRE      
Sub-Saharan Africa   8,466 WIRE      
Sub-Saharan Africa   8,348 WIRE      
Sub-Saharan Africa   7,636 WIRE      
Sub-Saharan Africa   6,471 WIRE      
Sub-Saharan Africa   5,003 WIRE      
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
114
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2023
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Schedule F (Form 990) 2023Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
noncash
assistance
(g) Description
of noncash
assistance
(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2023
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Schedule F (Form 990) 2023
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Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2023
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Schedule F (Form 990) 2023
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Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
SCH F, PART I, LINE 1: THE FOUNDATION USES A MULTI-FACETED, RISK-BASED APPROACH FOR THE MONITORING AND SUPPORT OF ITS GRANTEES OVERSEAS. A PRE-AWARD ASSESSMENT OF THE GRANTEE DETERMINES AN INITIAL RISK LEVEL FOR FINANCIAL/ADMINISTRATIVE PERFORMANCE. BASED ON THE INITIAL RISK LEVEL AND SUBSEQUENT ON-SITE VISITS AND DOCUMENT REVIEWS, THE FOUNDATION DECIDES THE NATURE AND FREQUENCY OF GRANTEE MONITORING AND THE LEVEL OF CAPACITY BUILDING NEEDED. MONITORING AND SUPPORT ARE CONDUCTED BY BOTH TECHNICAL STAFF AND OPERATIONS STAFF. TECHNICAL STAFF MONITOR AND HELP IMPROVE PROGRAMMATIC RESULTS OF THE GRANTS. OPERATIONS STAFF - SUCH AS AWARDS AND COMPLIANCE AND FINANCE STAFF - REVIEW GRANTEES' FINANCIAL EXPENDITURES AND ADMINISTRATIVE SYSTEMS TO ENSURE THAT EXPENDITURES CHARGED TO THE FOUNDATION ARE ALLOWABLE, ALLOCABLE, AND REASONABLE. IF NOT, THE COSTS ARE DISALLOWED BY THE FOUNDATION AND OTHER CORRECTIVE ACTIONS TAKEN.
SCH F, PART I, LINE 3, COLUMN E: Providing Prevention of Mother to Child Transmission (PMTCT) and Care & Treatment services to children and families afflicted with HIV/ AIDS as well as monitoring of the use of all grant funds sent to foreign organizations.
SCH F, PART II, COLUMN D: TO FURTHER PMTCT AND CARE AND TREATMENT SERVICES TO CHILDREN AND FAMILIES.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2023
Additional Data


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