Civic Intelligence

Children of Persia Inc

EIN 52-2236795 • 501(c)3 • Montgomery Village, MD

Profile

To help needy iranian children and their families regardless of theirreligious, political, or ethnic background.

PO Box 2602Montgomery Village, MD 20886

www.childrenofpersia.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

85th percentile

47%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

137%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$271,516

Up $87,049 (+47%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$271,516

Up $87,049 (+47%) from 2023

Revenue

Up

$297,854

Up $172,188 (+137%) from 2023

Expenses

Up

$210,805

Up $70,641 (+50%) from 2023

Net Income

Up

$87,049

Up $101,547 (+700%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $121,753Liabilities 2011: $02011Assets 2012: $61,919Liabilities 2012: $02012Assets 2013: $86,736Liabilities 2013: $02013Assets 2014: $131,751Liabilities 2014: $85Net Assets 2014: $131,6662014Assets 2015: $96,378Liabilities 2015: $222Net Assets 2015: $96,1562015Assets 2016: $109,995Liabilities 2016: $200Net Assets 2016: $109,7952016Assets 2017: $174,375Liabilities 2017: $280Net Assets 2017: $174,0952017Assets 2018: $124,079Liabilities 2018: $3,418Net Assets 2018: $120,6612018Assets 2019: $199,669Liabilities 2019: $0Net Assets 2019: $199,6692019Assets 2020: $168,668Liabilities 2020: $0Net Assets 2020: $168,6682020Assets 2021: $195,972Liabilities 2021: $0Net Assets 2021: $195,9722021Assets 2022: $198,965Liabilities 2022: $0Net Assets 2022: $198,9652022Assets 2023: $184,467Liabilities 2023: $0Net Assets 2023: $184,4672023Assets 2024: $271,516Liabilities 2024: $0Net Assets 2024: $271,5162024

Highlighted filing

2024

Assets$271,516
Liabilities$0
Net Assets$271,516

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $84,665Expenses 2011: $113,872Net Income 2011: -$29,2072011Revenue 2012: $86,648Expenses 2012: $146,482Net Income 2012: -$59,8342012Revenue 2013: $87,899Expenses 2013: $63,082Net Income 2013: $24,8172013Revenue 2014: $149,023Expenses 2014: $104,093Net Income 2014: $44,9302014Revenue 2015: $65,667Expenses 2015: $101,177Net Income 2015: -$35,5102015Revenue 2016: $159,361Expenses 2016: $145,722Net Income 2016: $13,6392016Revenue 2017: $171,191Expenses 2017: $106,891Net Income 2017: $64,3002017Revenue 2018: $116,920Expenses 2018: $170,354Net Income 2018: -$53,4342018Revenue 2019: $285,239Expenses 2019: $206,231Net Income 2019: $79,0082019Revenue 2020: $109,880Expenses 2020: $140,881Net Income 2020: -$31,0012020Revenue 2021: $158,870Expenses 2021: $131,566Net Income 2021: $27,3042021Revenue 2022: $158,996Expenses 2022: $156,003Net Income 2022: $2,9932022Revenue 2023: $125,666Expenses 2023: $140,164Net Income 2023: -$14,4982023Revenue 2024: $297,854Expenses 2024: $210,805Net Income 2024: $87,0492024

Highlighted filing

2024

Revenue$297,854
Expenses$210,805
Net Income$87,049

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$2.98$2.11$0.87
2023Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$1.26$1.40$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$1.59$1.56$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$1.59$1.32$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$1.10$1.41$0.31
2019Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$2.85$2.06$0.79
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.03$1.21$1.17$1.70$0.53
2017Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$1.71$1.07$0.64
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$1.59$1.46$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.66$1.01$0.36
2014Summary only. Only limited summary data is available for this year.$1.32$0.00$1.32$1.49$1.04$0.45
2013Summary only. Only limited summary data is available for this year.$0.87$0.00$0.88$0.63$0.25
2012Summary only. Only limited summary data is available for this year.$0.62$0.00$0.87$1.46$0.60
2011Summary only. Only limited summary data is available for this year.$1.22$0.00$0.85$1.14$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 3, 2025
Return Version
2024v5.2
Gross Receipts
$297,854
Mission and Program Overview

Mission

To help needy iranian children and their families regardless of their religious, political, or ethnic background.

Promoting the well-being of children by providing medical help,education & social services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$184,467$271,516▲ $87,049
Cash and Non-Interest-Bearing Accounts$184,401$271,476▲ $87,075
Land, Buildings, and Equipment, Net$66$40▼ $26
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$184,467$271,516▲ $87,049
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$184,467$271,516▲ $87,049
Total Liabilities and Net Assets / Fund Balance$184,467$271,516▲ $87,049

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$40$840$880
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$297,854
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$149,113
Change in Net Assets
$87,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$138,221
Other Expenses$72,584
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$134,140--$134,140
Advertising$14,545--$14,545
Grants to Domestic Orgs$4,081--$4,081
Office Expenses-$1,248-$1,248
Insurance-$963-$963
Occupancy-$959-$959
Other Expenses$13,226$681-$681
Depreciation Depletion-$26-$26
Total Functional Expenses$206,928$3,877$0$210,805
International Activity

International Summary

Offices
0
Employees
2
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North AfricaGrantmakingEducational/social02-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 info is reviewed by the members of the board of directors at its monthly meeting

Form 990, Part VI, Section B, Line 12C

Members sign a code of conduct which includes the conflict of interest clause.

Form 990, Part VI, Section C, Line 19

All financial and tax information is available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Children of Persia Inc
EIN
52-2236795
Phone
3013150750
Address
PO BOX 2602, MONTGOMERY VILLAGE, MD 20886

Signing Officer

Name
Katayoon Shaya
Title
Treasurer
Phone
7039808448
Signed
2025-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katayoon Shaya
Formed
2000
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
20

Preparer

Firm
James Caesar Ghaisar CPA Pc
Address
1356 BEVERLY ROAD SUITE 250, MCLEAN, VA 22101
Preparer
James Caesar Ghaisar
Phone
7034428500
Raw XML Appendix379 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/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROMOTING THE WELL-BEING OF CHILDREN BY PROVIDING MEDICAL HELP,EDUCATION & SOCIAL SERVICES.
IRS990/AdvertisingGrp/ProgramServicesAmt014545
IRS990/AdvertisingGrp/TotalAmt014545
IRS990/AllOtherContributionsAmt0149113
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KATAYOON SHAYA
IRS990/BooksInCareOfDetail/PhoneNum07039808448
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06308 POHICK STATION DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0FAIRFAX STATION
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd022039
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0184401
IRS990/CashNonInterestBearingGrp/EOYAmt0271476
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0297854
IRS990/CYGrantsAndSimilarPaidAmt0138221
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt072584
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt087049
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0210805
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0297854
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt026
IRS990/DepreciationDepletionGrp/TotalAmt026
IRS990/Desc0SOCIAL SERVICES AND COMMUNITY OUTREACH: PROVIDING HEALTH, EDUCATION AND SOCIAL SERVICES ASSISTANCE TO CHILDREN AND FAMILIES IN NEED IN THE U.S. AND IRAN. SOCIAL SERVICES HELP INCLUDES FINANCIAL ASSISTANCE TO FAMILIES AND CHILDREN FOR RENT, UTILITIES, MEDICAL EXPENSES FOR MEDICATION AND PROCEDURES, FOOD, TRANSPORTATION, EMPLOYMENT, COUNSELING SERVICES, AND OTHER NEEDS AS THEY ARISE. THE ORGANIZATION PROVIDED FINANCIAL ASSISTANCE TO THREE FAMILIES IN 2024 AND MONTHLY BREAKFAST TO A WOMEN'S SHELTER IN THE USA UNDER ITS 'FAMILIES-IN-CRISIS' PROGRAM. THE ORGANIZATION ALSO PROVIDED FINANCIAL ASSISTANCE TO ORGANIZATIONS AND CENTERS IN IRAN PROVIDING VARIOUS SOCIAL SERVICES TO NEEDY CHILDREN (PLEASE SEE SCHEDULE F FOR DETAIL). COMMUNITY OUTREACH TO PROMOTE AWARENESS OF DISADVANTAGED FAMILIES AND CHILDREN: THE ORGANIZATION HOLDS ANNUAL FUNDRAISING AND OTHER COMMUNITY EVENTS TO RAISE AWARENESS AND PROMOTE SOCIAL ENGAGEMENT INCLUDING PARTICIPATION IN DIVERSE COMMUNITY GROUPS WITH COMMON GOALS. IN 2024, SMALL EVENTS AND PARTICIPATION IN COMMUNITY EVENTS HELPED RAISE FUNDS AND WELL AS AWARENESS FOR THE ORGANIZATION, ALONG WITH THE DONATIONS FOR ITS ANNUAL CALENDAR PUBLICATION. VOLUNTEER ENGAGEMENT ALSO CONTINUED WITH PROVIDING FOOD AND SERVICES TO FAMILIES IN NEED.FINANCIAL ASSISTANCE WITH INTERNATIONAL DISASTERS AND CAUSES. IN 2024 THIS HELP FOCUSED ON COVID RELATED SUPPORT OF FAMILIES WITH FOOD AND SUPPLIES FOR SANITATION
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0123060
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignGrantsGrp/ProgramServicesAmt0134140
IRS990/ForeignGrantsGrp/TotalAmt0134140
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KATAYOON SHAYA
IRS990/Form990PartVIISectionAGrp/PersonNm1SHIVA DAVOODPOUR
IRS990/Form990PartVIISectionAGrp/PersonNm2LAYA KAHNAMOUI
IRS990/Form990PartVIISectionAGrp/PersonNm3GUITA IRANI
IRS990/Form990PartVIISectionAGrp/PersonNm4MAHNAZ MOTEVALLI- OLINER
IRS990/Form990PartVIISectionAGrp/PersonNm5KAMBIZ FAKHRAI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt0148741
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt0193200
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt04081
IRS990/GrantsToDomesticOrgsGrp/TotalAmt04081
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0297854
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0963
IRS990/InsuranceGrp/TotalAmt0963
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0840
IRS990/LandBldgEquipBasisNetGrp/BOYAmt066
IRS990/LandBldgEquipBasisNetGrp/EOYAmt040
IRS990/LandBldgEquipCostOrOtherBssAmt0880
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO HELP NEEDY IRANIAN CHILDREN AND THEIR FAMILIES REGARDLESS OF THEIRRELIGIOUS, POLITICAL, OR ETHNIC BACKGROUND.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd01
IRS990/NetAssetsOrFundBalancesBOYAmt0184467
IRS990/NetAssetsOrFundBalancesEOYAmt0271516
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0959
IRS990/OccupancyGrp/TotalAmt0959
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01248
IRS990/OfficeExpensesGrp/TotalAmt01248
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FUNDRAISING EVENT EXP.
IRS990/OtherExpensesGrp/Desc1PERSIAN CALANDAR PRINT/
IRS990/OtherExpensesGrp/Desc2LICENSES, PERMITS & FEE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0681
IRS990/OtherExpensesGrp/ProgramServicesAmt040936
IRS990/OtherExpensesGrp/ProgramServicesAmt113226
IRS990/OtherExpensesGrp/TotalAmt040936
IRS990/OtherExpensesGrp/TotalAmt113226
IRS990/OtherExpensesGrp/TotalAmt2681
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KATAYOON SHAYA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL SERVICES: THE SERVICES INCLUDE MENTORING, TUTORING AND ASSISTANCE WITH NEWLY ARRIVED STUDENTS IN TRANSITION TO THE U.S. SCHOOLS; FINANCIAL ASSISTANCE WITH EDUCATIONAL RESOURCES, SCHOOL SUPPLIES, EQUIPMENT FOR VOCATIONAL SCHOOLS AS WELL AS EARLY CHILDHOOD CENTERS, AND SCHOOL CONSTRUCTION. THE ORGANIZATION PROVIDED CONTINUED FUNDING FOR THE UPKEEP AND CAPITAL MAINTENANCE OF OUR EXISTING SUPPORTED SCHOOLS IN IRAN IN 2024 (PLEASE SEE SCHEDULE F FOR DETAIL), AND ALSO PROVIDED DAILY FOOD FOR SCHOOL CHILDREN AS WELL ASBACK TO SCHOOL EDUCATIONAL SUPPLIES AND TEACHE SUPPORT MATERIALS AS NEEDED . THE ORGANIZATION PROVIDES COLLEGE SCHOLARSHIP FOR QUALIFIED INDIVIDUALS IN THE USA. HOWEVER, NO SCHOLARSHIPS WERE PROVIDED IN 2023 DUE TO FOCUS ON OTHER EDUCATIONAL ASSISTANCE AND REVIEW OF ITS SCHOLARSHIP PROGRAM OVERALL. FOR SCHOLARSHIP ELIGIBILITY REQUIREMENTS, AND PROCEDURES FOLLOWED BY THE ORGANIZATION, PLEASE SEE ATTACHED FOOTNOTE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt066263
IRS990/ProgSrvcAccomActy2Grp/GrantAmt082767
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CALANDER AND OTHER PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt017605
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt021887
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0125666
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0106089
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt034075
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-14498
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0140164
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0125666
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt087049
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0184467
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0271516
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0297854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0125667
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0158992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0158859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0109375
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0850747
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0505
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0521
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99620
IRS990ScheduleA/PublicSupportTotal170Amt0850747
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0297854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0125667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0158992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0158859
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0109375
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0850747
IRS990ScheduleA/TotalSupportAmt0851268
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0840
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0880
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0MIDDLE EAST AND NORTH AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EDUCATIONAL/SOCIAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTMAKING
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0128740
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0CASH PAYMENT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0CHILDREN IN NEED
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0MIDDLE EAST/NORTH AFRICA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt02
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt00
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0SCHEDULE F PART I LINE 2 THE ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF ITS GRANTS AND OTHER FINANCIAL ASSISTANCE OUTSIDE THE UNITED STATES: THIS ORGANIZATION HOLDS APPROPRIATE OFAC LICENSES AND HAS TWO DESIGNATED VOLUNTEERS IN IRAN, WHO ARE APPROVED BY THE OFAC LICENSE, TO MONITOR THE USE OF ITS GRANTS AND OTHER ASSISTANCE IN IRAN. THESE TWO VOLUNTEERS VERIFY FUNDING NEEDS, MANAGE DISTRIBUTION OF FUNDS, AND OVERSEE THE WORK PROGRESS. THIS ORGANIZATION REQUIRES PERIODIC REPORTS AND ACCOUNTING FROM THE RECIPIENT ORGANIZATIONS AND CONDUCTS FIELD INVESTIGATIONS AS NECESSARY. SCHEDULE F PART II LINE 1 LIST OF RECIPIENT ORGANIZATIONS IN 2024: 1- PAYDAR CHARITY - TABRIZ, IRAN- HUMANITARIAN ASSISTANCE PROJECTS - VARIOUS REGIONS, IRAN. AMOUNT OF GRANT/FINANCIAL ASSISTANCE: $38,735 PURPOSE OF FINANCIAL ASSISTANCE: FOOD SUPPLY DISTRIBUTION FOR FAMILIES FACING FOOD INSECURITY AND LACK OF RESOURCES, MONTHLY FOOD AND HOUSING ASSISTANCE TO FAMILIES, CHILD CANCER TREATMENT MEDICATION. 2- PAYDAR CHARITY- GOLESTAN SCHOOL (GOLESTAN PROVINCE), AND BAJA BAJ SCHOOL(AZARBAIJAN), IRAN AMOUNT OF GRANT/FINANCIAL ASSISTANCE: $49,705. PURPOSE OF FINANCIAL ASSISTANCE: FUNDING FOR CHILDREN'S DAILY BREAKFAST FOOD, SCHOOL CAPITAL CONSTRUCTION AND MAINTENANCE NEEDS, NOWRUZ HOLIDAY CLOTHING, FOOD AND GIFTS FOR CHILDREN AND TEACHERS, BACK TO SCHOOL EQUIPMENT AND SUPPLIES AND INITIAL ACTIVITIES FOR THE CONSTRUCTION OF THE ARAS COMMUNITY CENTER. 3- PAYDAR CHARITY - ORPHAN CARE PROGRAM (ZAHEDAN, TABRIZ, GORGAN, IRAN. AMOUNT OF GRANT/FINANCIAL ASSISTANCE: $40,300 PURPOSE OF FINANCIAL ASSISTANCE: FOOD, CARE SUPPLIES, EDUCATIONAL NEEDS AS WELL AS ASSISTIVE DEVICES AND MEDICAL CARE OF INDIGENT AND ORPHANED CHILDREN IN MULTIPLE CENTERS IN AZARBAIJAN, SISTAN/BALUCHESAN AND GOLESTAN PROVINCES.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F PART I LINE AND PART 2 LINE 1
IRS990ScheduleF/Total501c3OrgCnt06
IRS990ScheduleF/TotalEmployeeCnt02
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt01
IRS990ScheduleF/TotalSpentAmt00
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 INFO IS REVIEWED BY THE MEMBERS OF THE BOARD OF DIRECTORS AT ITS MONTHLY MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS SIGN A CODE OF CONDUCT WHICH INCLUDES THE CONFLICT OF INTEREST CLAUSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FINANCIAL AND TAX INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1MD
IRS990/StatesWhereCopyOfReturnIsFldCd2NY
IRS990/StatesWhereCopyOfReturnIsFldCd3VA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0184467
IRS990/TotalAssetsEOYAmt0271516
IRS990/TotalAssetsGrp/BOYAmt0184467
IRS990/TotalAssetsGrp/EOYAmt0271516
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0297854
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03877
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206928
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210805
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0184467
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0271516
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt017605
IRS990/TotalOtherProgSrvcGrantAmt021887
IRS990/TotalProgramServiceExpensesAmt0206928
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297854
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0184467
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0271516
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2602
IRS990/USAddress/CityNm0MONTGOMERY VILLAGE
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020886
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CHILDRENOFPERSIA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATAYOON SHAYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07039808448
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN OF PERSIA INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0522236795
ReturnHeader/Filer/PhoneNum03013150750
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2602
ReturnHeader/Filer/USAddress/CityNm0MONTGOMERY VILLAGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020886
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541626935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES CAESAR GHAISAR CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01356 BEVERLY ROAD SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MCLEAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022101
ReturnHeader/PreparerPersonGrp/PhoneNum07034428500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES CAESAR GHAISAR
ReturnHeader/ReturnTs02025-07-08T17:02:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.