Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Nowruz Commission
EIN 27-1933356 • 501(c)3 • Washington, DC
Pub. 78 Eligible
Profile
To educate the public and foster national and international recognition of nowruz and to institutionalize and preserve nowruz through charitable educational and scientific activities and endeavo
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on the latest valid filing.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Down$217,796
Down $350,904 (-62%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$217,796
Down $350,904 (-62%) from 2023
Revenue
Flat$0
Flat from 2023
Expenses
Up$350,904
Up $349,990 (+38292%) from 2023
Net Income
Down-$350,904
Down $349,990 (-38292%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $217,796
- Liabilities
- $0
- Net assets
- $217,796
- Revenue
- $0
- Expenses
- $350,904
- Net income
- -$350,904
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 23, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $0
Mission and Program Overview
Mission
To educate the public and foster national and international recognition of nowruz and to institutionalize and preserve nowruz through charitable educational and scientific activities and endeavo
The organizations mission is to foster national and international recognition of nowruz through charitable educational and scientific activities and endeavors
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $568,700 | $217,796 | ▼ $350,904 |
| Cash and Non-Interest-Bearing Accounts | $3,034 | $2,130 | ▼ $904 |
| Total Assets | $568,700 | $217,796 | ▼ $350,904 |
| Other Assets Total | $565,666 | $215,666 | ▼ $350,000 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $568,700 | $217,796 | ▼ $350,904 |
| Total Liabilities and Net Assets / Fund Balance | $568,700 | $217,796 | ▼ $350,904 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $210,500 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Batu Kutelia | Chairman |
| Gissou Rafieki | President |
| Bijan Kian | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-350,904
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $350,904 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | - | $350,000 | - | $350,000 |
| Fees for Services Accounting | - | $400 | - | $400 |
| Information Technology | - | $386 | - | $386 |
| Total Functional Expenses | $0 | $350,904 | $0 | $350,904 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990 Part VI Line 2
“Form 990 pg 6 question 2 family relationship gissou rafiekian president and bijan kian director are husband and wife”
Form 990 Part VI Line 11B
“Form 990 pg 6 question 11b review of form 990 the 990 is given to the president and a director before final approval signing and filing who consult with other members of the board of directors and the cpa”
Form 990 Part VI Line 19
“Form 990 pg 6 question 19 public availability of documents the nowruz commission makes its documents and financial statements available to the public upon request”
Form 990 Part VI Section A Line 5 Diversion of Assets
“In approximately 2016, the nowruz commission placed on consignment with an independant contractor art dealer a christian dior gown once owned by farah pahlavi, former queen and empress of iran and a three piece lanvin suit”
Form 990 Part VI Section A Line 5 Diversion of Assets
“Once owned by mohammad reza shah pahlavi, former king and emperor of iran.”
Form 990 Part VI Section A Line 5 Diversion of Assets
“In mid 2021, the art dealer was contacted by a well known member of the community requesting to take possession of the aforementioned items claiming he had serious buyers and could secure a high sale price for the pieces.”
Form 990 Part VI Section A Line 5 Diversion of Assets
“The art dealer released the items with the expectation that they would be sold or returned.”
Form 990 Part VI Section A Line 5 Diversion of Assets
“To date, none of the items have been returned or sold. The dior gown and lanvin suit are valued at approximately $350000 due to their provenance and cultural significance.”
Form 990 Part VI Section A Line 5 Diversion of Assets
“The art dealer has attempted multiple follow ups over an extended period of time including legal action with no success and therefore dropped recovery efforts in 2024 since”
Form 990 Part VI Section A Line 5 Diversion of Assets
“The party in question filed for bankruptcy. The officers of the nowruz commission have actively worked with the art dealer and now consider the items to have been stolen.”
Form 990 Part VI Section A Line 5 Diversion of Assets
“Additional security procedures have been put in place to protect remaining assets.”
Filing and Contact Details
Filer
- Filer Name
- Nowruz Commission
- EIN
- 27-1933356
- Phone
- 9494222162
- Address
- P O BOX 5672, WASHINGTON, DC 20016-5672
Signing Officer
- Name
- Gissou Rafiekian
- Title
- President
- Phone
- 9494222162
- Signed
- 2025-07-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Gissou Rafiekian
- Formed
- 2010
- Legal Domicile
- Dc
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Arthur J Brown CPA
- Address
- 6921 WATERTOWN DRIVE, BOYNTON BEACH, FL 33437
- Preparer
- Arthur J Brown
- Phone
- 3018079744
Raw XML Appendix274 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATIONS MISSION IS TO FOSTER NATIONAL AND INTERNATIONAL RECOGNITION OF NOWRUZ THROUGH CHARITABLE EDUCATIONAL AND SCIENTIFIC ACTIVITIES AND ENDEAVORS |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | GISSOU RAFIEKIAN PRESIDENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9494222162 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 60 AVENIDA CRIS |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN CLEMENTE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 926736843 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3034 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2130 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 350904 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -350904 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 350904 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 0 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | NO EVENT ACTIVITY FOR 2024 |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 400 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BATU KUTELIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GISSOU RAFIEKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BIJAN KIAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 386 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 386 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | true |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO EDUCATE THE PUBLIC AND FOSTER NATIONAL AND INTERNATIONAL RECOGNITION OF NOWRUZ AND TO INSTITUTIONALIZE AND PRESERVE NOWRUZ THROUGH CHARITABLE EDUCATIONAL AND SCIENTIFIC ACTIVITIES AND ENDEAVO |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 568700 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 217796 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 565666 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 215666 |
| IRS990/OtherExpensesGrp/Desc | 0 | POST OFFICE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | THEFT LOSS SEE SCHED O |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 118 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 350000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 118 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 350000 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | GISSOU RAFIEKIAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 914 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -914 |
| IRS990/PYTotalExpensesAmt | 0 | 914 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -350904 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 568700 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 217796 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 100 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 100 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 100 |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 100 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 100 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 100 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1479 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 3687 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 210500 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | COMPUTER |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | NOWRUZ COMMISION LOGO |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | TWO DONATED ROYAL FAMILY ARTIFACTS |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 215666 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 PG 6 QUESTION 2 FAMILY RELATIONSHIP GISSOU RAFIEKIAN PRESIDENT AND BIJAN KIAN DIRECTOR ARE HUSBAND AND WIFE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 PG 6 QUESTION 11B REVIEW OF FORM 990 THE 990 IS GIVEN TO THE PRESIDENT AND A DIRECTOR BEFORE FINAL APPROVAL SIGNING AND FILING WHO CONSULT WITH OTHER MEMBERS OF THE BOARD OF DIRECTORS AND THE CPA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 PG 6 QUESTION 19 PUBLIC AVAILABILITY OF DOCUMENTS THE NOWRUZ COMMISSION MAKES ITS DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | IN APPROXIMATELY 2016, THE NOWRUZ COMMISSION PLACED ON CONSIGNMENT WITH AN INDEPENDANT CONTRACTOR ART DEALER A CHRISTIAN DIOR GOWN ONCE OWNED BY FARAH PAHLAVI, FORMER QUEEN AND EMPRESS OF IRAN AND A THREE PIECE LANVIN SUIT |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ONCE OWNED BY MOHAMMAD REZA SHAH PAHLAVI, FORMER KING AND EMPEROR OF IRAN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | IN MID 2021, THE ART DEALER WAS CONTACTED BY A WELL KNOWN MEMBER OF THE COMMUNITY REQUESTING TO TAKE POSSESSION OF THE AFOREMENTIONED ITEMS CLAIMING HE HAD SERIOUS BUYERS AND COULD SECURE A HIGH SALE PRICE FOR THE PIECES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ART DEALER RELEASED THE ITEMS WITH THE EXPECTATION THAT THEY WOULD BE SOLD OR RETURNED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | TO DATE, NONE OF THE ITEMS HAVE BEEN RETURNED OR SOLD. THE DIOR GOWN AND LANVIN SUIT ARE VALUED AT APPROXIMATELY $350000 DUE TO THEIR PROVENANCE AND CULTURAL SIGNIFICANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE ART DEALER HAS ATTEMPTED MULTIPLE FOLLOW UPS OVER AN EXTENDED PERIOD OF TIME INCLUDING LEGAL ACTION WITH NO SUCCESS AND THEREFORE DROPPED RECOVERY EFFORTS IN 2024 SINCE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE PARTY IN QUESTION FILED FOR BANKRUPTCY. THE OFFICERS OF THE NOWRUZ COMMISSION HAVE ACTIVELY WORKED WITH THE ART DEALER AND NOW CONSIDER THE ITEMS TO HAVE BEEN STOLEN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | ADDITIONAL SECURITY PROCEDURES HAVE BEEN PUT IN PLACE TO PROTECT REMAINING ASSETS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 PART VI LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 PART VI LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990 PART VI LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | DC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 568700 |
| IRS990/TotalAssetsEOYAmt | 0 | 217796 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 568700 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 217796 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 350904 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 350904 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 568700 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 217796 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 217796 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 60 AVENIDA CRISTAL |
| IRS990/USAddress/CityNm | 0 | SAN CLEMENTE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 926736843 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | WWW.NOWRUZCOMMISSION.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GISSOU RAFIEKIAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9494222162 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NOWRUZ COMMISSION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NOWR |
| ReturnHeader/Filer/EIN | 0 | 271933356 |
| ReturnHeader/Filer/PhoneNum | 0 | 9494222162 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 5672 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WASHINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 200165672 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 900123372 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ARTHUR J BROWN CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6921 WATERTOWN DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BOYNTON BEACH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33437 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3018079744 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ARTHUR J BROWN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-07-29T17:59:08-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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