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      <MissionDesc>DEVELOPMENT AND RELIEF FOUNDATION'S (DRF) PURPOSE IS TO DEVELOP A HEALTHY, EDUCATED, SUSTAINABLE COMMUNITY AND PROVIDE RELIEF TO WOMEN, CHILDREN, AND LOW-INCOME INDIVIDUALS. DRF FOCUSES ON FULFILLING THIS PURPOSE IN IRAQ BY PROVIDING GRANTS TO DRF IRAQ. TO MEET ITS PURPOSE, DRF PROVIDES GRANTS FOR QUALITY EDUCATION TO CHILDREN AND ADULTS, INCOME-GENERATING TRAINING FOR WIDOWS, DISTRIBUTING NOURISHING FOOD AND IN-KIND ITEMS TO UNDER-SERVED FAMILIES, SPONSORING ORPHANS AND LESS FORTUNATE CHILDREN. THE ORGANIZATION ALSO HELPED CONSTRUCTING THE KARBALA HOSPITAL (IHH), A FULLY EQUIPPED AND SPECIALIZED HOSPITAL TO MEET THE NEEDS OF THE RESIDENTS AND VISITORS, WHICH WAS COMPLETED AND HAS STARTED PROVIDING HEALTHCARE SERVICES AS OF MAY 23, 2017. THE HOSPITAL WILL REACH FULL CAPACITY AFTER THREE STAGES. UPON COMPLETION, IHH WILL BE ABLE TO MEDICALLY SERVE A POPULATION OF 3 MILLION AT AN AFFORDABLE COST.</MissionDesc>
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      <Desc>ORPHANS:DRF PROVIDES SUPPORT FOR OVER 7,000 ORPHANS AND THEIR FOSTER FAMILIES. SUPPORT INCLUDES FINANCIAL AID, HEALTHCARE SERVICES, CLOTHING, FOOD, AND IN-KIND ITEMS. DRF ALSO PROVIDES GRANTS TO ORPHAN SCHOOLS SUCH AS AL SADIQ ELEMENTARY SCHOOL, AL SADIQ PRESCHOOL, AL SALIHAT ACADEMY, AND AL-MASHARIQ SCHOOL.</Desc>
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        <Desc>HOSPITAL:2023 WAS AN ASTONISHING ACHIEVEMENT YEAR FOR IHH AND ITS MEDICAL STAFF. AFTER A SUCCESSFUL YEAR OF MEETING THE CORONAVIRUS CHALLENGES, IHH WENT ABOVE AND BEYOND BY ADVANCING ITS SCOPE OF MEDICAL AND SURGICAL SERVICES AS WELL, IHH LAUNCHED THEOPEN-HEART SURGERY LED BY A TEAM OF CARDIAC SURGEREONS FROM ST. PETER'S HOSPITAL IN NEW YORK. MOREOVER, THE HOSPITAL HOSTED MEDICAL COLLEGE STUDENTS FOR TRAINING PURPOSES. ON THE MEDICAL FRONT, IMAM AL-HUJJAH HOSPITAL REACHED ITS FIRST MILESTONE IN 2022. IHH DIAGNOSTIC LABORATORY WAS RE-AWARDED THE ISO CERTIFICATE IN CLINICAL CHEMISTRY THROUGH ISO ORGANIZATIONS PARTNER, THE IRAQI ACCREDITATION SYSTEM, IQAS. IHH IS PROUD OF ITS WELL-TRAINED ICU NURSES THAT CARE FOR PATIENTS ON A ONE-ON-ONE BASIS. IN ADDITION, THE SURGICAL DEPARTMENT HOSTED MEDICAL OPERATIONS IN MULTIPLEDISCIPLINES SUCH AS NEUROSURGERY, SPINE, ORTHOPEDIC SURGERIES, AS WELL AS ENT, COSMETIC, UROLOGY, OBGYN, AND GENERAL SURGERIES.DURING 2023 IHH PROVIDED HEALTHCARE SERVICES FOR MORE THAN 126,990 PATIENTS. THROUGHOUT THE YEAR, IHH PERFORMED 4,544 SURGERIES, EITHER FREE OF CHARGE OR AT MAJOR DISCOUNTS. IN TOTAL, IHH EXTENDED ITS FREE AND DISCOUNTED MEDICAL SERVICES TO AROUND 16,812 PATIENTS, PROVIDING SERVICES WORTH OF $401,717 (US DOLLARS). IN 2022 IHH PROCURED $711,000 WORTH OF ESSENTIAL MEDICAL EQUIPMENT, RANGING FROM DIAGNOSTIC IMAGING EQUIPMENT TO SURGICAL EQUIPMENT, AND DEVICES FOR LAPAROSCOPY, UROLOGY, ALONG WITH ENT SCOPES. IHH ALSO FULLY FURNISHED 10 ROOMS IN ITS ICU UNITS.</Desc>
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        <RegionTxt>IRAQ</RegionTxt>
        <PurposeOfGrantTxt>SEE FORM 990</PurposeOfGrantTxt>
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        <MannerOfCashDisbursementTxt>WIRED</MannerOfCashDisbursementTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: FINANCIAL SUPPORT FOR THE POOR:DRF PROVIDES GRANTS FOR HELPING THOUSANDS OF PEOPLE IN NEED OF FINANCIAL HELP, ESPECIALLY WIDOWS, THE DISABLED, VICTIMS OF VIOLENCE, AND REFUGEES. DURING 2023, DRF DISTRIBUTED CLOTHING SETS FOR 2,646 ORPHANS. DRF ALSO PROVIDED ASSISTANCE TO 2,240 UNDERSERVED FAMILIES WORTH OF $25,225. OTHER PROGRAM SERVICES 5: IN KIND GIFTS:DEVELOPMENT AND RELIEF FOUNDATION HAS PARTNERED WITH THE SEPAUS FOUNDATION OF ORANGE COUNTY, CALIFORNIA TO SUPPLY MANY FAMILIES WITH NECESSARY HOME APPLIANCES LIKE OVENS, REFRIGERATORS, HEATERS AND SWAMP COOLERS OVER TWICE A YEAR. OTHER PROGRAM SERVICES 6: FOOD:IN 2023 DRF PROVIDED FUNDING FOR THE DISTRIBUTION OF OVER 11,345 FOOD BASKETS. OTHER PROGRAM SERVICES 7: MICRO LOANS:DRF PROVIDES GRANTS THAT GO TO AN EMERGENCY LOANS FUND. FINANCIALLY TROUBLED INDIVIDUALS AND FAMILIES BENEFIT FROM THESE LOANS. AS OF DECEMBER 2023, 354 INDIVIDUALS LIVING UNDER THE LINE OF POVERTY RECEIVED MICRO LOANS THAT RANGED BETWEEN $600-$2,000 PER PERSON. THESE FAMILIES LIVE IN DIFFERENT CITIES IN IRAQ SUCH AS BAGHDAD, KARBALA, AND NAJAF. FUNDS FOR MICROLOAN ARE DONATED BY ONE PARTNER ORGANIZATION THE SEPUS FOUNDATION OF ORANGE COUNTY, CALIFORNIA. OTHER PROGRAM SERVICES 8: OTHER PROGRAM SERVICES - ADMINISTRATION AND REFUGEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTOR OF THE HOSPITAL IN KARBALA, IRAQ, JAFAR QAZWEENI, IS THE BROTHER TO THREE BOARD MEMBERS SEYED ALI GHAZVINI, SEYED HASSAN AL QAZWINI, AND SEYED MOSTAFA QAZWINI. THE DIRECTOR AT FRESNO HEAD OFFICE, SALEH DIAALDEEN IS BROTHER-IN-LAW OF THREE BOARD DIRECTORS SEYED ALI GHAZVINI, SAYED MUSTAFA QAZWINI AND SAYED HASSAN QAZWINI. TWO PART TIME EMPLOYEES SEYED MOHAMMAD GHAZVINI IS THE SON OF THE PRESIDENT AND HAIDER QAZWINI IS THE NEICE OF THREE BOARD MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MANAGEMENT TEAM CONDUCTS A REVIEW OF THE FORM 990, AND ITS RELATED SCHEDULES, BEFORE SUBMITTING IT TO THE FULL BOARD FOR REVIEW AND THEN TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH YEAR ALL BOARD MEMBERS AND STAFF MEMBERS ARE REQUIRED TO REVIEW THE CONFLICT OF-INTEREST POLICY, SIGN OFF THAT THEY UNDERSTAND THE POLICY, AND DISCLOSE ANY CONFLICTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>DRF CONDUCTS A STUDY TO ANALYZE THE SALARY ESTIMATED FOR ITS MANAGEMENT EMPLOYEES BASED ON INFORMATION OBTAINED FROM TWO PROFESSIONAL WEBSITES: INDEED.COM AND SALARY.COM. DRF PAYS THE AVARAGE SALARIES ADOPTED BY THE RELATED INDUSTRY I.E. NON- PROFIT ORGANIZATION. FOR EXAMPLE, THE DIRECTOR AVARAGE BASE PAY IN THE UNITED STATES IS BETWEEN $60,307 - $81,404 A YEAR, DRF PAID $61,385 FOR THE DIRECTOR. SALARIES AND WAGES ARE PAID TO EMPLOYEES AFTER APPROVAL OF THE PRESIDENT OF THE BOARD. THE PRESIDENT AVARAGE BASE PAY IN THE UNITED STATES IS BETWEEN $120,000-150,000 A YEAR, DRF PAID $69,807 FOR THE PRESIDENT. SALARIES AND WAGES ARE PAID TO EMPLOYEES AFTER APPROVAL OF THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>DRF CONDUCTS A STUDY TO ANALYZE THE SALARY ESTIMATED FOR ITS EMPLOYEES BASED ON INFORMATION OBTAINED FROM TWO PROFESSIONAL WEBSITES: INDEED.COM AND SALARY.COM. DRF PAYS THE AVARAGE SALARIES ADOPTED BY THE RELATED INDUSTRY I.E. NON- PROFIT ORGANIZATION. FOR EXAMPLE, THE ADMINISTRATIVE ASSISTANCE AVARAGE BASE PAY IN THE UNITED STATES IS $45,488 A YEAR OR $ $16.98 AN HOUR FOR A FULL OR PART TIME POSITION. DRF DECIDED TO PAY $15 AN HOUR IN CALIFORNIA AND $15-18 AN HOUR IN MICHIGAN. SALARIES AND WAGES ARE PAID TO EMPLOYEES AFTER APPROVAL OF THE PRESIDENT OF THE BOARD. THE PRESIDENT AVARAGE BASE PAY IN THE UNITED STATES IS BETWEEN $120,000-150,000 A YEAR, DRF PAID $69,807 FOR THE PRESIDENT. SALARIES AND WAGES ARE PAID TO EMPLOYEES AFTER APPROVAL OF THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>DRF'S FORM 990 DOCUMENTS ARE ACCESSIBLE ON ITS WEBSITE. OTHER GOVERNING DOCUMENTS ARE PROVIDED TO ANYONE MAKING A REQUEST IN PERSON OR IN WRITING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WERE NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS DURING 2023.</ExplanationTxt>
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  </ReturnData>
</Return>
