2024-01-31T13:42:47-07:00 2023-05-31 932212100 Bilotta CPA LLC 18613 135th LN E Bonney Lake WA 98391 990 2022-06-01 931148608 CHILD FOUNDATION CHIL 5032240409 2020 NE 102ND AVENUE Portland OR 97220 KAMYAR LASHGARI PRESIDENT 5032240409 2024-01-31 1 1 Nick Bilotta P01491977 3863839345 2024-01-31 X 1 11 1 AAL2 2022 2023-04-26 12:10:37Z REZA ESHGHI 2020 NE 102ND AVENUE PORTLAND OR 97220 3866973 0 X WWW.CHILDFOUNDATION.ORG X 1994 OR SUPPORT UNDERPRIVILEGED CHILDREN IN EDUCATION AND ACHIEVEMENT OF SAFE, HEALTHY, AND FULFILLING LIVES. 7 7 18 50 0 0 4786568 3851899 0 0 -23543 15074 750 0 4763775 3866973 2948624 3071516 0 0 1127818 1093575 0 249654 538311 445201 4614753 4610292 149022 -743319 3085919 2401500 1067503 1126403 2018416 1275097 TO SUPPORT UNDERPRIVILEGED CHILDREN SUCCEED IN EDUCATION AND ACHIEVE SAFE, HEALTHY AND FULFILLING LIVES. 0 0 2382660 2382660 0 IRAN: DURING THE YEAR ENDED MAY 31, 2023, CHILD FOUNDATION ("THE ORGANIZATION") CONTINUED TO SUPPORT DISADVANTAGED CHILDREN IN IRAN NEEDING ASSISTANCE IN ORDER TO STAY IN SCHOOL. THE CHILDREN AND THEIR FAMILIES WERE IDENTIFIED BY A SOCIAL SERVICE AGENCY IN IRAN, BONYAD E KOODAK, AND THEN REFERRED TO CHILD FOUNDATION. AT MAY 31, 2023, CHILD FOUNDATION HAD APPROXIMATELY 8,394 ACTIVE CHILD SPONSORSHIPS IN IRAN. 597064 597064 0 AFGHANISTAN: DURING THE YEAR, THE ORGANIZATION MATCHED SUPPORTERS (BOTH IN THE UNITED STATES AND OTHER COUNTRIES) OF DISADVANTAGED CHILDREN IN AFGHANISTAN WHO NEEDED ASSISTANCE IN ORDER TO STAY IN SCHOOL. CHILD FOUNDATION ALSO CONTINUED TO RUN A PROGRAM FOR THALASSEMIA AWARENESS AND SUPPORT. AT MAY 31, 2023, THERE WERE APPROXIMATELY 1,010 ACTIVE SPONSORSHIPS. 91792 91792 0 NEPAL, INDONESIA, CAMBODIA & INDIA: THE ORGANIZATION CONTINUED TO SUPPORT NEEDY CHILDREN IN NEPAL, INDONESIA, CAMBODIA AND INDIA, ENABLING THEM TO CONTINUE THEIR EDUCATION. AT MAY 31, 2022, THERE WERE APPROXIMATELY 48 ACTIVE SPONSORSHIPS IN NEPAL, INDONESIA, TAJIKISTAN AND CAMBODIA. 974542 0 0 Other program service expenses include allocated payroll and other program expenses not paid as direct program aid. 974542 0 0 4046058 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 10 0 1 18 1 0 1 CA 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AK AL AR CA CO CT DC FL GA HI IA IL IN KS KY MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NY OH OK OR PA RI SC TN TX UT VA VT WA WI WV X X X REZA ESHGHI 5032240490 2020 NE 102ND AVE PORTLAND OR 97220 Reza Eshghi Chief Operating Officer 40 0 X 97592 0 6694 Gary Gamer Former President 40 0 X 75083 0 0 Kaymar Lashgari President & CEO 40 0 X X 0 0 0 Farideh Bakhtiari Board member, Executive Committee Chair 1 0 X X 0 0 0 Manijeh Taherynia Board member, Finance Committee Chair 1 0 X X 0 0 0 Kerry Ayazi Board member, Ethics and Compliance Committee Chair 1 0 X X 0 0 0 Morteza Ferdowsi Board member 1 0 X 0 0 0 Ali Djalilian Board member 1 0 X 0 0 0 172675 0 6694 1 1 0 0 0 0 0 0 0 0 3851899 0 3851899 0 15074 15074 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3866973 15074 0 0 0 0 0 0 3071516 3071516 0 0 186072 132045 35254 18773 0 0 0 0 723883 468853 132150 122880 0 0 0 0 88805 58943 16175 13687 94815 66015 15592 13208 77027 20255 32259 24513 43208 24149 19059 0 32143 0 32143 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31617 24572 1195 5850 47941 40994 3675 3272 45896 31205 8106 6585 6639 4793 1000 846 13124 8712 2390 2022 6338 1998 3876 464 Other misc business expenses 141268 92008 11706 37554 4610292 4046058 314580 249654 2015392 1562954 350448 0 45612 0 0 15128 285646 446624 82905 376843 363719 85000 97000 183281 92181 14215 3085919 2401500 102706 50965 881497 992138 83300 83300 0 1067503 1126403 X 1687621 1027948 330795 247149 2018416 1275097 3085919 2401500 -743319 0 0 0 0 0 X 0 1 X 1 0 X 4536640 4110901 4364032 4786568 3851899 21650040 4536640 4110901 4364032 4786568 3851899 21650040 0 21650040 1785 7503 6524 4447 15074 35333 21685373 0.99837 0.9965 X 194344 0 194344 216733 0 54028 162705 0 0 0 0 35547 0 28877 6670 0 0 0 0 363719 0 0 X 3866973 0 0 0 0 0 3866973 0 0 0 3866973 4610292 0 0 0 0 0 4610292 0 0 0 4610292 Schedule D, Part I, Line 2 THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME. THE FOUNDATION DID NOT INCUR ANY SIGNIFICANT TAX LIABILITIES DUE TO UNRELATED BUSINESS INCOME DURING THE YEAR ENDED MAY 31, 2022. THE FOUNDATION FILES FORM 990 RETURNS IN THE U.S. FEDERAL JURISDICTION, AND IS SUBJECT TO ROUTINE EXAMINATIONS OF ITS RETURNS. THE FOUNDATION HAS NOT PAID ANY INTEREST OR PENALTIES RELATED TO ITS INCOME TAX POSITIONS, AND THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. INTEREST OR PENALITIES ASSESSED BY TAXING AUTHORITIES, IF ANY, WOUDL BE INCLUDED WITH GENERAL AND ADMIN EXPENSES. THE FOUNDATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. Schedule D, Part X, Line 2 Income Taxes - The Foundation is a nonprofit organization exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, except to the extent of any unrelated business income. The Foundation did not incur any significant tax liabilities due to unrelated business income during the fiscal year ended May 31, 2023. The Foundation files Form 990 returns in the U.S. federal jurisdiction and is subject to routine examinations of its returns. The Foundation has not paid any interest or penalties related to its income tax positions, and there are no audits for any tax periods in progress. Interest or penalties assessed by taxing authorities, if any, would be included with general and administrative expenses. The Foundation is not classified as a private foundation. 1 Middle East and North Africa 0 0 Program Services ASSISTANCE TO CHILDREN TO CONTINUE THEIR EDUCATION 2382660 East Asia and the Pacific 0 0 Program Services ASSISTANCE TO CHILDREN TO CONTINUE THEIR EDUCATION 650325 South Asia 0 0 Program Services ASSISTANCE TO CHILDREN TO CONTINUE THEIR EDUCATION. 38531 0 0 3071516 Middle East and North Africa ASSISTANCE TO CHILDREN IN ORDER TO STAY IN SCHOOL 1580225 WIRE TRANSFER 802433 FOOD DONATIONS - NON-CASH East Asia and the Pacific ASSISTANCE TO CHILDREN IN ORDER TO STAY IN SCHOOL. 597064 WIRE TRANSFER East Asia and the Pacific ASSISTANCE TO CHILDREN IN ORDER TO STAY IN SCHOOL. 34259 WIRE TRANSFER East Asia and the Pacific ASSISTANCE TO CHILDREN IN ORDER TO STAY IN SCHOOL. 19003 WIRE TRANSFER South Asia ASSISTANCE TO CHILDREN IN ORDER TO STAY IN SCHOOL. 17982 WIRE TRANSFER South Asia ASSISTANCE TO CHILDREN IN ORDER TO STAY IN SCHOOL. 20550 WIRE TRANSFER 8 0 0 0 0 0 0 0 Schedule F, Part I, Line 2 CHILD FOUNDATION RECEIVES PROGRESS REPORTS AND OTHER PROGRAM RELATED INFORMATION FROM PARTNER AGENCIES LOCATED IN THE REGIONS IN WHICH IT PROVIDES HUMANITARIAN AID. CHILD FOUNDATION STAFF ACTIVELY MONITOR ACTIVITIES OF PARTNER AGENCIES IN THESE REGIONS TO ENSURE THAT DONOR FUNDS ARE USED FOR THEIR INTENDED PURPOSES. X X 0 0 0 0 0 0 0 0 0 Kaymar Lashgari President & CEO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Gary Gamer Former President 75093 0 0 0 0 0 0 0 0 0 75093 0 122998 0 Reza Eshghi Chief Operating Officer 104286 0 0 0 6694 0 0 0 0 0 110980 0 116200 0 Form 990, Part V, Line 7g N/A Form 990, Part V, Line 7h N/A Form 990, Part VI, Section B, Line 11b THE 990 IS REVIEWED BY THE COO, PRESIDENT, AND TREASURER BEFORE FILING. Form 990, Part VI, Section B, Line 12c THE COMPLIANCE OFFICER MONITORS COMPLIANCE RELATED ACTIVITIES, INCLUDING CONFLICTS OF INTEREST, IN ACCORDANCE WITH THE ORGANIZATION'S COMPLIANCE POLICY AND PERFORMS REGULAR COMPLIANCE CHECKS AND REPORTS ANY EXCEPTIONS TO THE BOARD IF AND WHEN THEY OCCUR. Form 990, Part VI, Section B, Line 15 COMPENSATION FOR THE CEO AND COO IS DETERMINED USING A SURVEY OF SIMILAR NGO POSITIONS. ADJUSTMENTS ARE APPROVED BY THE TREASURER AND DIRECTOR OF ADMINISTRATION. THIS PROCESS IS COMPLETED EVERY TWO YEARS. Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. TIMELY EXTENSION FILED ON OCTOBER 13, 2023, VIA FORM 8868, WHICH EXTENDED FILING DEADLINE TO APRIL, 15, 2024. RETURN TIMELY FILED DURING EXTENSION PERIOD. RETURN WAS EXTENDED TO ALLOW FOR AUDIT OF FINANCIAL STATEMENTS FOR SAME PERIOD TO BE COMPLETED PRIOR TO FILING FORM 990.