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        <ExplanationTxt>The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Form 990 is subject to review and examination by federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 2 New program services</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2025 with changes to the DEI requirements the Moms and Babies First program, focused on African American moms, was no longer funded so Parents as Teachers was added to the list of programs. In late 2025 the agency signed a contract with OHAP to provide community health workers in underserved areas in Ohio between Cincinnati and Columbus. Due to staffing changes we unable to set up the program.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 3 Significant changes in program services</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d Description of other program services</FormAndLineReferenceDesc>
        <ExplanationTxt>(Expenses $ 204,267 including grants of $ 11,242)(Revenue $ 138,183) Healthy Moms and Babes. Inc., provides health education, parenting, and supportive social services to low income women of child bearing age, their children and families via a home visitation program called Parents As Teachers. The Ohio Department of Children and Youth contracts with Healthy Moms and Babes to provide these services. Services focus on healthy pregnancy and birth outcomes with an emphasis on reducing infant mortality; improving parenting confidence and competence; and improving child health, development and readiness.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
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          <CityNm>Cincinnati</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
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          <BusinessNameLine1Txt>Healthy Moms &amp; Babes Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>