Civic Intelligence

California Zoroastrian Center

EIN 95-3691165 • 501(c)3 • Westminster, CA

Profile

This organization is a church

Refreshing map…

8952 Hazard AvenueWestminster, CA 92683

n/A

Siviq Scores

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

Liabilities / Assets

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.08x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

88th percentile

47%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

54th percentile

5.4%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-40%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$7,432,466

Up $380,698 (+5.4%) from 2023

Liabilities

Up

$65,761

Up $647 (+1.0%) from 2023

Net Assets

Up

$7,366,705

Up $380,051 (+5.4%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin88th percentile

Revenue

Down

$814,377

Down $549,264 (-40%) from 2023

Expenses

Down

$434,326

Down $747 (-0.2%) from 2023

Net Income

Down

$380,051

Down $548,517 (-59%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,377,655Liabilities 2011: $810,577Net Assets 2011: $3,567,0782011Assets 2012: $4,114,177Liabilities 2012: $290,290Net Assets 2012: $3,823,8872012Assets 2013: $4,016,328Liabilities 2013: $6,615Net Assets 2013: $4,009,7132013Assets 2014: $4,170,835Liabilities 2014: $6,615Net Assets 2014: $4,164,2202014Assets 2015: $4,355,016Liabilities 2015: $12,801Net Assets 2015: $4,342,2152015Assets 2016: $4,375,926Liabilities 2016: $22,056Net Assets 2016: $4,353,8702016Assets 2017: $4,572,710Liabilities 2017: $25,840Net Assets 2017: $4,546,8702017Assets 2018: $4,723,026Liabilities 2018: $30,840Net Assets 2018: $4,692,1862018Assets 2019: $4,742,290Liabilities 2019: $25,840Net Assets 2019: $4,716,4502019Assets 2020: $4,803,843Liabilities 2020: $25,840Net Assets 2020: $4,778,0032020Assets 2021: $4,841,684Liabilities 2021: $25,840Net Assets 2021: $4,815,8442021Assets 2022: $7,136,344Liabilities 2022: $1,078,258Net Assets 2022: $6,058,0862022Assets 2023: $7,051,768Liabilities 2023: $65,114Net Assets 2023: $6,986,6542023Assets 2024: $7,432,466Liabilities 2024: $65,761Net Assets 2024: $7,366,7052024

Highlighted filing

2024

Assets$7,432,466
Liabilities$65,761
Net Assets$7,366,705
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$2.0M$1.5M$1.0M$500K$0Expenses 2011: $371,6552011Expenses 2012: $320,3192012Revenue 2013: $412,876Expenses 2013: $227,050Net Income 2013: $185,8262013Revenue 2014: $377,435Expenses 2014: $222,928Net Income 2014: $154,5072014Revenue 2015: $458,312Expenses 2015: $280,317Net Income 2015: $177,9952015Revenue 2016: $307,956Expenses 2016: $296,301Net Income 2016: $11,6552016Revenue 2017: $508,673Expenses 2017: $315,673Net Income 2017: $193,0002017Revenue 2018: $477,619Expenses 2018: $332,303Net Income 2018: $145,3162018Revenue 2019: $457,524Expenses 2019: $433,260Net Income 2019: $24,2642019Revenue 2020: $379,962Expenses 2020: $318,409Net Income 2020: $61,5532020Revenue 2021: $346,589Expenses 2021: $308,748Net Income 2021: $37,8412021Revenue 2022: $1,621,560Expenses 2022: $379,318Net Income 2022: $1,242,2422022Revenue 2023: $1,363,641Expenses 2023: $435,073Net Income 2023: $928,5682023Revenue 2024: $814,377Expenses 2024: $434,326Net Income 2024: $380,0512024

Highlighted filing

2024

Revenue$814,377
Expenses$434,326
Net Income$380,051
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,432,466
Liabilities
$65,761
Net assets
$7,366,705
Revenue
$814,377
Expenses
$434,326
Net income
$380,051
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.43$0.07$7.37$0.81$0.43$0.38
2023Summary only. Only limited summary data is available for this year.$7.05$0.07$6.99$1.36$0.44$0.93
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.14$1.08$6.06$1.62$0.38$1.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$0.03$4.82$0.35$0.31$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.80$0.03$4.78$0.38$0.32$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$0.03$4.72$0.46$0.43$0.02
2018Summary only. Only limited summary data is available for this year.$4.72$0.03$4.69$0.48$0.33$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$0.03$4.55$0.51$0.32$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.38$0.02$4.35$0.31$0.30$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.36$0.01$4.34$0.46$0.28$0.18
2014Detailed filing. Detailed filing data is available for this year.$4.17$0.01$4.16$0.38$0.22$0.15
2013Summary only. Only limited summary data is available for this year.$4.02$0.01$4.01$0.41$0.23$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.11$0.29$3.82$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$0.81$3.57$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 20, 2025
Return Version
2024v5.2
Gross Receipts
$1,207,660
Mission and Program Overview

Mission

This organization is a church.

THIS ORGANIZATION IS A CHURCH and exempt from filing tax returns.The Board has decided to submit the returns voluntarily.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,678,697$6,246,068▲ $567,371
Savings and Temporary Cash Investments-$482,052-
Cash and Non-Interest-Bearing Accounts$1,039,894$358,308▼ $681,586
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$7,051,768$7,432,466▲ $380,698
Other Assets Total$333,177$346,038▲ $12,861
Liabilities
Other Liabilities$59,060$65,761▲ $6,701
Mortgage Notes Payable Secured by Investment Property$6,054--
Total Liabilities$65,114$65,761▲ $647
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,986,654$7,366,705▲ $380,051
Total Net Assets Fund Balance$6,986,654$7,366,705▲ $380,051
Total Liabilities and Net Assets / Fund Balance$7,051,768$7,432,466▲ $380,698

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,045,222-$3,045,222
Buildings$1,423,469$748,345$2,171,814
Leasehold Improvements$1,522,254$496,957$2,019,211
Other Land Buildings$136,031$353,348$489,379
Equipment$119,092$266,551$385,643
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Rostam ShirmardianPresident
Ardeshir BakhtianiDirector
Ardeshir JamshidiDirector
Armin SalamatiDirector
Armina DavierwallaDirector
Asha LorkalantariDirector
Azita AfshariDirector
Jahangir MehrkhodavandiDirector
Jaleh FramroseDirector
Jamshid JamshidiDirector
Kevan FalahatiDirector
Keykavous VarjavandDirector
Kiarash TirandaziDirector
Kourosh KeshavarzianDirector
Mandana PishdadiDirector
Mitra JavidanDirector
Parinaz PircherDirector
Parisa OurmazdiDirector
Ramin AmaniDirector
Ardeshir BaghkhanianTrustee
Bijan PourjamasbTrustee
Hooshang FarahmandTrustee
Shahnaz GheibiTrustee
Daryush BastaniSecretary
Behrouz MehrkhodavandiTreasurer
Keyvan HoorTreasurer
Ramak RahnemoonTreasurer
Sasan SoroushiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$374,841
Program Service Revenue
$0
Investment Income
$21,256
Other Revenue
$418,280
All Other Contributions
$347,342
Change in Net Assets
$380,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$361,373
Salaries, Compensation, and Employee Benefits$72,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$142,204-$142,204
All Other Expenses-$89,717-$89,717
Other Salaries and Wages-$57,334-$57,334
Other Expenses-$20,253-$20,253
Insurance-$20,118-$20,118
Payroll Taxes-$15,619-$15,619
Fees for Services Legal-$7,918-$7,918
Fees for Services Accounting-$3,230-$3,230
Conferences and Meetings-$1,497-$1,497
Total Functional Expenses$0$434,326$0$434,326
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$177,816
Fundraising Direct Expenses$146,193
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Fundraising Events$177,816$177,816$146,193$31,623
Total Events$177,816$177,816$146,193$31,623
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenants Security Deposit$64,060
Payroll Taxes$1,701
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
California Zoroastrian Center
EIN
95-3691165
Phone
7148934737
Address
8952 HAZARD AVENUE, WESTMINSTER, CA 92683

Signing Officer

Name
Behrouz Mehrkhodavandi
Title
Treasurer
Signed
2025-08-20
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
28
Independent Board Members
0
Employees
3

Preparer

Firm
Zaher Fallahi an Accountancy Corporation
Address
650 TOWN CENTER DR STE 510, COSTA MESA, CA 92626
Preparer
Zaher Fallahi
Phone
7145464272
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“AMOOZESH EXPENSE: Column (A) - Total = $14693; Column (B) - Program Services = $0; Column (C) - Management & General = $14693; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BOOKS, SUBSCRIPTIONS, REFERENC: Column (A) - Total = $970; Column (B) - Program Services = $0; Column (C) - Management & General = $970; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BUILDING REPAIR AND MAINTENANC: Column (A) - Total = $6318; Column (B) - Program Services = $0; Column (C) - Management & General = $6318; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BUSINESS REGISTRATION FEES: Column (A) - Total = $25; Column (B) - Program Services = $0; Column (C) - Management & General = $25; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CLEANING EXPENSE: Column (A) - Total = $4620; Column (B) - Program Services = $0; Column (C) - Management & General = $4620; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“EQUIPMENT REPAIR EXPENSE: Column (A) - Total = $2227; Column (B) - Program Services = $0; Column (C) - Management & General = $2227; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“GARDENING: Column (A) - Total = $2270; Column (B) - Program Services = $0; Column (C) - Management & General = $2270; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“LICENSE AND PERMITS EXPENSE: Column (A) - Total = $758; Column (B) - Program Services = $0; Column (C) - Management & General = $758; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEMBERSHIPS: Column (A) - Total = $2000; Column (B) - Program Services = $0; Column (C) - Management & General = $2000; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MILEAGE AND AUTO EXPENSE: Column (A) - Total = $525; Column (B) - Program Services = $0; Column (C) - Management & General = $525; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISCELLANEOUS EXPENSE: Column (A) - Total = $1747; Column (B) - Program Services = $0; Column (C) - Management & General = $1747; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“OFFICE SUPPLIES: Column (A) - Total = $1127; Column (B) - Program Services = $0; Column (C) - Management & General = $1127; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“OTHER TYPES OF EXPENSES: Column (A) - Total = $5000; Column (B) - Program Services = $0; Column (C) - Management & General = $5000; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PARKING LOT RENT: Column (A) - Total = $10423; Column (B) - Program Services = $0; Column (C) - Management & General = $10423; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PAYMENT PROCESSING: Column (A) - Total = $5906; Column (B) - Program Services = $0; Column (C) - Management & General = $5906; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $1322; Column (B) - Program Services = $0; Column (C) - Management & General = $1322; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PROPERTY TAXES: Column (A) - Total = $5920; Column (B) - Program Services = $0; Column (C) - Management & General = $5920; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SECURITY : Column (A) - Total = $4088; Column (B) - Program Services = $0; Column (C) - Management & General = $4088; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SUPPLIES: Column (A) - Total = $15374; Column (B) - Program Services = $0; Column (C) - Management & General = $15374; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TELEPHONE: Column (A) - Total = $4061; Column (B) - Program Services = $0; Column (C) - Management & General = $4061; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TRASH REMOVAL: Column (A) - Total = $223; Column (B) - Program Services = $0; Column (C) - Management & General = $223; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WEBSITE DOMAIN FEE: Column (A) - Total = $120; Column (B) - Program Services = $0; Column (C) - Management & General = $120; Column (D) - Fundraising = $0”

Raw XML AppendixShowing 400 of 598 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
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IRS990/AccountsReceivableGrp/EOYAmt00
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IRS990/AdvertisingGrp/TotalAmt00
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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt089717
IRS990/AllOtherExpensesGrp/TotalAmt089717
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CALIFORNIA ZOROASTRIAN CENTER
IRS990/BooksInCareOfDetail/PhoneNum07148934737
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08952 HAZARD AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WESTMINSTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092683
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt01039894
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01497
IRS990/ConferencesMeetingsGrp/TotalAmt01497
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0374841
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt021256
IRS990/CYOtherExpensesAmt0361373
IRS990/CYOtherRevenueAmt0418280
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0814377
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0142204
IRS990/DepreciationDepletionGrp/TotalAmt0142204
IRS990/Desc0THIS ORGANIZATION IS A CHURCH. SEE NOTES FOR MORE DETAILS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03230
IRS990/FeesForServicesAccountingGrp/TotalAmt03230
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt07918
IRS990/FeesForServicesLegalGrp/TotalAmt07918
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
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