﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2022v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-11T18:27:25-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>822774271</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>A A CONSULTING AND ADVISE LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7676 NEW HAMPSHIRE AVE SUITE 410</AddressLine1Txt>
        <CityNm>TAKOMA PARK</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20912</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>452550854</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE PALESTINIAN HAPPY CHILD CENTRE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>3012049055</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6906 BREEZEWOOD TER</AddressLine1Txt>
        <CityNm>ROCKVILLE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20852</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>REBECCA SHERIDAN</PersonNm>
      <PersonTitleTxt>FPHCC ADMINISTRATOR</PersonTitleTxt>
      <PhoneNum>3012049055</PhoneNum>
      <SignatureDt>2025-03-11</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <Form8822BAttachedInd>X</Form8822BAttachedInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CARLOS A ALVERDI</PreparerPersonNm>
      <PTIN>P01270306</PTIN>
      <PhoneNum>2404827206</PhoneNum>
      <PreparationDt>2025-03-10</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ referenceDocumentId="DOCIDPDF1 DOCIDSCHEDO " documentId="DOCID990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="DOCIDSCHEDA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>123202</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>123200</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>2</InvestmentIncomeAmt>
      <TotalRevenueAmt>123202</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>55600</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>73497</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>129097</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5895</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>71456</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>65561</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>71456</BOYAmt>
        <EOYAmt>65562</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>71456</BOYAmt>
        <EOYAmt>65562</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>71456</BOYAmt>
        <EOYAmt>65562</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ASSISTS SPECIAL NEEDS CHILDREN TO OBTAIN POSITIVE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSISTS SPECIAL NEEDS CHILDREN TO OBTAIN POSITIVE GROWTH AND DEVELOPMENT</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSISTS SPECIAL NEEDS CHILDREN TO OBTAIN POSITIVE GROWTH AND DEVELOPMENT</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSISTS SPECIAL NEEDS CHILDREN TO OBTAIN POSITIVE GROWTH AND DEVELOPMENT</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANA TAMER ISAWI</PersonNm>
        <TitleTxt>PRESIDENT TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VICTORIA COLLINS</PersonNm>
        <TitleTxt>SECRETARY DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HUSEIN ODEH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEONARDO RUBENSTEIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REBECCA SHERIDAN</PersonNm>
        <TitleTxt>ADMINISTRATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>REBECCA SHERIDAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>6906 BREEZEWWOD TER</AddressLine1Txt>
          <CityNm>ROCKVILLE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>20852</ZIPCd>
        </USAddress>
        <PhoneNum>3012049055</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="DOCIDSCHEDA">
      <ChurchInd>X</ChurchInd>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="DOCIDSCHEDO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ASSITS SPECIAL NEEDS CHILDREN TO OBTAIN POSITIVE GROWTH AND DEVELOPMENT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: Grantee Name: 04152022 BRANCH INTERNATIONAL Grantee Address: Amount: 9800 Relationship:</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: Grantee Name: 04152022 BARNCH INTERNATIONAL Grantee Address: Amount: 9800 Relationship:</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: Grantee Name: 10182022 BUS ONLINE INTER Grantee Address: Amount: 9000 Relationship:</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: Grantee Name: 10272022 BUS ONLINE INTER Grantee Address: Amount: 9000 Relationship:</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: Grantee Name: 10272022 BUS ONLINE INTER Grantee Address: Amount: 9000 Relationship:</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: Grantee Name: 10272022 BUS ONLINE INTER Grantee Address: Amount: 9000 Relationship:</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>