Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 197,783,983 | 220,310,106 | 224,637,713 | 221,270,590 | 242,128,005 | 1,106,130,397 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 197,783,983 | 220,310,106 | 224,637,713 | 221,270,590 | 242,128,005 | 1,106,130,397 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 627,231,986 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 478,898,411 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 197,783,983 | 220,310,106 | 224,637,713 | 221,270,590 | 242,128,005 | 1,106,130,397 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 321,178 | 149,437 | 215,528 | 3,182,094 | 3,842,664 | 7,710,901 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 39,034 | 63,329 | 48,813 | 192,261 | 156,210 | 499,647 |
| 11 | Total support. Add lines 7 through 10 | 1,114,340,945 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | CHAI IS A GLOBAL HEALTH ORGANIZATION COMMITTED TO SAVING LIVES AND IMPROVING HEALTH OUTCOMES IN LOW- AND MIDDLE-INCOME COUNTRIES BY ENABLING THE GOVERNMENT AND PRIVATE SECTOR TO STRENGTHEN AND SUSTAIN QUALITY HEALTH SYSTEMS. CHAI WAS FOUNDED IN 2002 WITH A TRANSFORMATIONAL GOAL: HELP SAVE THE LIVES OF MILLIONS OF PEOPLE LIVING WITH HIV/AIDS. TODAY, ALONG WITH HIV, WE WORK WITH PARTNERS TO PREVENT AND TREAT INFECTIOUS DISEASES SUCH AS COVID-19, MALARIA, TUBERCULOSIS, AND HEPATITIS; ADDRESS NON-COMMUNICABLE DISEASES SUCH AS CANCER, DIABETES, AND HYPERTENSION; IMPACT WOMEN'S AND CHILDREN'S HEALTH BY ACCELERATING THE ROLLOUT OF LIFESAVING VACCINES, REDUCING MATERNAL, INFANT, AND CHILD MORTALITY, COMBATING CHRONIC MALNUTRITION, AND INCREASING ACCESS TO WOMEN'S HEALTH SERVICES. CHAI IS ALSO WORKING TO INCREASE ACCESS TO ASSISTIVE TECHNOLOGY, ADDRESS CLIMATE CHANGE IN OUR WORK, AND STRENGTHEN HEALTH SYSTEMS. WE OPERATE IN OVER 35 COUNTRIES AROUND THE WORLD AND MORE THAN 140 COUNTRIES HAVE ACCESS TO CHAI-NEGOTIATED DEALS ON MEDICATIONS, DIAGNOSTICS, VACCINES, AND OTHER HEALTH TOOLS. |
| FORM 990, PART I, LINE 5: | THE NUMBER REPORTED ON PART I, LINE 5 REFLECTS THE NUMBER OF PEOPLE REPORTED ON FORM W-3. CHAI EMPLOYS 1,683 PEOPLE AROUND THE GLOBE. |
| FORM 990, PART VI, SECTION A, LINE 2 | WILLIAM J. CLINTON AND CHELSEA V. CLINTON HAVE A FAMILY RELATIONSHIP. BUSINESS RELATIONSHIP: BRUCE LINDSEY, A BOARD MEMBER OF CHAI IS EMPLOYED BY THE BILL, HILLARY AND CHELSEA CLINTON FOUNDATION ("THE FOUNDATION"), WHERE BOTH WILLIAM J. CLINTON AND CHELSEA CLINTON SERVE AS DIRECTORS. CHAI BYLAWS STATE THAT THE BOARD OF DIRECTORS GOVERNANCE STRUCTURE SHALL CONSIST OF BETWEEN 9 AND 15 MEMBERS, ALL OF WHOM ARE ELECTED BY THE BOARD AS A WHOLE. THREE OF CHAI'S CURRENT 13 BOARD MEMBERS ALSO SERVE ON THE FOUNDATION'S BOARD. |
| FORM 990, PART VI, SECTION A, LINE 5 | DURING THE FISCAL YEAR ENDED DECEMBER 31, 2024, CHAI RECEIVED A WHISTLEBLOWER REPORT ALLEGING POTENTIAL CONFLICTS OF INTEREST BY EMPLOYEES IN ONE OF ITS COUNTRY PROGRAM OFFICES. CHAI PROMPTLY INITIATED AN INDEPENDENT INVESTIGATION LED BY INTERNATIONAL AND LOCAL LEGAL COUNSEL, WITH ASSISTANCE FROM FORENSIC ACCOUNTING SPECIALISTS. THE INVESTIGATION SUBSTANTIATED THE ALLEGATIONS. WHILE THE QUALITY AND APPROPRIATENESS OF THE SERVICES RENDERED WERE DEEMED CONSISTENT WITH PROGRAMMATIC STANDARDS, CHAI MANAGEMENT TOOK IMMEDIATE ACTION TO ADDRESS GOVERNANCE AND COMPLIANCE RISKS. MEASURES IMPLEMENTED INCLUDED: - TERMINATION OF ALL CONTRACTS OF IMPLICATED VENDORS AND EMPLOYEES - RESTRUCTURING OF KEY ROLES WITHIN THE AFFECTED COUNTRY OFFICE - MODIFICATIONS TO THE CORPORATE GOVERNANCE STRUCTURE AND STRENGTHENING OF INTERNAL CONTROLS |
| FORM 990, PART VI, SECTION B, LINE 11B | CHAI'S SENIOR FINANCE MANAGER AND ASSISTANT CONTROLLER COLLECTED AND CONSOLIDATED INFORMATION AFTER THE ANNUAL STATUTORY AUDIT WAS COMPLETED. THE RETURN IS PREPARED BY AN EXTERNAL ACCOUNTING ADVISOR. CHAI'S INTERNATIONAL CONTROLLER, COMMUNICATIONS DIRECTOR, LEGAL COUSEL AND TWO OFFICERS REVIEW FORM 990, WHICH IS SUBSEQUENTLY REVIEWED BY THE AUDIT COMMITTEE, WHICH THEN MAKES A RECOMMENDATION FOR APPROVAL TO THE BOARD TO EITHER APPROVE OR REJECT THE FORM. THE BOARD OF DIRECTORS RECEIVES A FINAL COPY VIA EMAIL BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | INTERESTED PERSONS MUST DISCLOSE ANY TRANSACTION OR ARRANGEMENT WHICH RESULTS IN A CONFLICT OF INTEREST. CHAI EMPLOYEES MUST DICLOSE ANY CONFLICT OF INTEREST TO CHAI'S ETHICS TEAM, WHICH REVIEWS THE DISCLOSURE AND IMPLEMENTS MITIGATION PLANS IN CONSULTATION WITH LEADERSHIP AND CHAI'S GENERAL COUNSEL, IN ACCORDANCE WITH CHAI'S NEW CONFLICT OF INTEREST POLICY. CHAI TAKES APPROPRIATE DISCIPLINARY ACTIONS WITH RESPECT TO ANY EMPLOYEE WHO HAS VIOLATED THE CONFLICT OF INTEREST POLICY. THE BOARD MEETS AND REVIEWS ANY CONFLICT OF INTEREST RELATED TO CHAI LEADERSHIP AND TAKES APPROPRIATE DISCIPLINARY ACTION WITH RESPECT TO ANY OFFICERS, KEY EMPLOYEES OR COMMITTEE MEMBERS, AND ALL OTHERS WHO ARE PERMITTED TO VOTE AT BOARD OF DIRECTOR MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE CEO, OTHER OFFICERS AND SENIOR MANAGEMENT IS DETERMINED BY REVIEWING INFORMATION CONCERNING COMPARABLE SALARY LEVELS FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THEIR CURRENT COMPENSATION LEVELS WERE DETERMINED IN CONJUNCTION WITH THE SEARCH FIRM'S RECOMMENDATIONS OF MARKET COMPENSATION WHICH IS COMPARABLE TO THEIR POSITIONS. THE BOARD OF DIRECTORS REVIEWED THE PROPOSED COMPENSATION LEVELS AND APPROVED THEM. IN 2024, THE OFFICERS RECEIVED COLA ADJUSTMENTS WHICH WERE APPLICABLE TO ALL EMPLOYEES BASED ON THEIR BASE LOCATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII, SECTION A, COLUMN (B) | IN THIS SECTION WE REPORT AN AVERAGE OF CONTRACTED HOURS. HOWEVER, ACROSS THE ORGANIZATION, MANY PEOPLE IN CHAI WORK AN AVERAGE OF 50 HOURS PER WEEK. |
| FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINE 7: | CHAI IS AN OPERATING CHARITY. CHAI'S STAFF DIRECTLY IMPLEMENTS PROGRAMS AND THEIR SALARIES ARE DEDICATED TO THAT WORK. OUT OF THE TOTAL FUNCTIONAL EXPENSES OF $80.9 MILLION (OTHER SALARIES AND WAGES), $70 MILLION (87 PERCENT) ARE DIRECTLY RELATED TO CARRYING OUT PROGRAMS TO SAVE LIVES; $9.3 MILLION (11 PERCENT) ARE FOR GENERAL MANAGEMENT AND $1.6 MILLION (2 PERCENT) ARE DIRECTED TO FUNDRAISING. |
| FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINE 17: | CHAI'S MISSION IS TO SAVE LIVES AND REDUCE THE BURDEN OF DISEASE. TO DO SO WITH MAXIMUM IMPACT, WE CHOOSE TO WORK IN THE REGIONS OF COUNTRIES WHERE THE BURDEN OF DISEASE IS THE GREATEST AND MOST LIVES ARE BEING LOST. THESE AREAS ARE OFTEN VERY RURAL AND REMOTE AREAS OF COUNTRIES, FAR FROM CAPITAL CITIES. OUR WORK TO SUPPORT MINISTRIES OF HEALTH TO STRENGTHEN THEIR HEALTH SYSTEMS ENTAILS SIGNIFICANT FIELD WORK, TO WORK ALONGSIDE STATE, DISTRICT AND LOCAL HEALTH OFFICIALS AND HEALTH CARE WORKERS AND TO TRAIN AND MENTOR LOCAL HEALTH PROFESSIONALS SUCH AS DOCTORS, NURSES AND COMMUNITY HEALTH WORKERS. FOR MAXIMUM IMPACT, THESE EDUCATIONAL ACTIVITIES ARE OFTEN CARRIED OUT ONSITE AT DISTRICT HOSPITALS OR PRIMARY HEALTH CARE CENTERS. COSTS ASSOCIATED WITH THESE TRAININGS AND MEETINGS ARE INCLUDED IN THIS CATEGORY AS WELL AS TRAVEL COSTS OF MENTORS AND PROGRAM MANAGERS, AND COSTS TO COLLECT DATA IN THE FIELD TO MONITOR AND EVALUATE PROGRAM EFFECTIVENESS. AROUND 90 PERCENT OF CHAI'S FUNDING IS DEDICATED DIRECTLY TO PROGRAMS TO SAVE LIVES. IN ADDITION, CHAI HAS NEGOTIATED OVER 140 AGREEMENTS THAT HAVE DRAMATICALLY LOWERED THE PRICE AND INCREASED THE AVAILABILITY OF DRUGS, DIAGNOSTICS, VACCINES AND OTHER HEALTH PRODUCTS IN LOW-AND MIDDLE-INCOME COUNTRIES. THE TRAVEL ASSOCIATED WITH NEGOTIATIONS WITH COMPANIES AROUND THE WORLD TO NEGOTIATE THESE AGREEMENTS IS ALSO INCLUDED IN THIS CATEGORY. |
| Software ID: | |
| Software Version: |