2025-07-29T17:59:08-04:00 2024-12-31 900123372 ARTHUR J BROWN CPA 6921 WATERTOWN DRIVE BOYNTON BEACH FL 33437 990 2024-01-01 271933356 NOWRUZ COMMISSION NOWR 9494222162 P O BOX 5672 WASHINGTON DC 200165672 GISSOU RAFIEKIAN PRESIDENT 9494222162 2025-07-23 true true ARTHUR J BROWN P00394576 3018079744 2025-07-21 X 2024 2025-03-06 01:10:19Z GISSOU RAFIEKIAN 60 AVENIDA CRISTAL SAN CLEMENTE CA 926736843 0 false X WWW.NOWRUZCOMMISSION.ORG X 2010 DC THE ORGANIZATIONS MISSION IS TO FOSTER NATIONAL AND INTERNATIONAL RECOGNITION OF NOWRUZ THROUGH CHARITABLE EDUCATIONAL AND SCIENTIFIC ACTIVITIES AND ENDEAVORS 3 3 0 5 0 0 0 0 0 0 0 0 0 0 0 914 350904 914 350904 -914 -350904 568700 217796 0 568700 217796 TO EDUCATE THE PUBLIC AND FOSTER NATIONAL AND INTERNATIONAL RECOGNITION OF NOWRUZ AND TO INSTITUTIONALIZE AND PRESERVE NOWRUZ THROUGH CHARITABLE EDUCATIONAL AND SCIENTIFIC ACTIVITIES AND ENDEAVO false false NO EVENT ACTIVITY FOR 2024 true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false X 3 3 true false false true false false false true true false false false false false false false false false DC X GISSOU RAFIEKIAN PRESIDENT 9494222162 60 AVENIDA CRIS SAN CLEMENTE CA 926736843 X BATU KUTELIA CHAIRMAN 2 0 X X 0 0 0 GISSOU RAFIEKI PRESIDENT 2 0 X X 0 0 0 BIJAN KIAN DIRECTOR 1 0 X 0 0 0 0 false false false 0 0 0 400 400 386 386 POST OFFICE SERVICES 118 118 THEFT LOSS SEE SCHED O 350000 350000 350904 0 350904 0 3034 2130 565666 215666 568700 217796 0 0 X 568700 217796 568700 217796 568700 217796 -350904 X false false false X 0 0 100 100 100 100 100 100 1.00000 1.00000 X COMPUTER 1479 NOWRUZ COMMISION LOGO 3687 TWO DONATED ROYAL FAMILY ARTIFACTS 210500 215666 FORM 990 PART VI LINE 2 FORM 990 PG 6 QUESTION 2 FAMILY RELATIONSHIP GISSOU RAFIEKIAN PRESIDENT AND BIJAN KIAN DIRECTOR ARE HUSBAND AND WIFE FORM 990 PART VI LINE 11B FORM 990 PG 6 QUESTION 11B REVIEW OF FORM 990 THE 990 IS GIVEN TO THE PRESIDENT AND A DIRECTOR BEFORE FINAL APPROVAL SIGNING AND FILING WHO CONSULT WITH OTHER MEMBERS OF THE BOARD OF DIRECTORS AND THE CPA FORM 990 PART VI LINE 19 FORM 990 PG 6 QUESTION 19 PUBLIC AVAILABILITY OF DOCUMENTS THE NOWRUZ COMMISSION MAKES ITS DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS IN APPROXIMATELY 2016, THE NOWRUZ COMMISSION PLACED ON CONSIGNMENT WITH AN INDEPENDANT CONTRACTOR ART DEALER A CHRISTIAN DIOR GOWN ONCE OWNED BY FARAH PAHLAVI, FORMER QUEEN AND EMPRESS OF IRAN AND A THREE PIECE LANVIN SUIT FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS ONCE OWNED BY MOHAMMAD REZA SHAH PAHLAVI, FORMER KING AND EMPEROR OF IRAN. FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS IN MID 2021, THE ART DEALER WAS CONTACTED BY A WELL KNOWN MEMBER OF THE COMMUNITY REQUESTING TO TAKE POSSESSION OF THE AFOREMENTIONED ITEMS CLAIMING HE HAD SERIOUS BUYERS AND COULD SECURE A HIGH SALE PRICE FOR THE PIECES. FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS THE ART DEALER RELEASED THE ITEMS WITH THE EXPECTATION THAT THEY WOULD BE SOLD OR RETURNED. FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS TO DATE, NONE OF THE ITEMS HAVE BEEN RETURNED OR SOLD. THE DIOR GOWN AND LANVIN SUIT ARE VALUED AT APPROXIMATELY $350000 DUE TO THEIR PROVENANCE AND CULTURAL SIGNIFICANCE. FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS THE ART DEALER HAS ATTEMPTED MULTIPLE FOLLOW UPS OVER AN EXTENDED PERIOD OF TIME INCLUDING LEGAL ACTION WITH NO SUCCESS AND THEREFORE DROPPED RECOVERY EFFORTS IN 2024 SINCE FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS THE PARTY IN QUESTION FILED FOR BANKRUPTCY. THE OFFICERS OF THE NOWRUZ COMMISSION HAVE ACTIVELY WORKED WITH THE ART DEALER AND NOW CONSIDER THE ITEMS TO HAVE BEEN STOLEN. FORM 990 PART VI SECTION A LINE 5 DIVERSION OF ASSETS ADDITIONAL SECURITY PROCEDURES HAVE BEEN PUT IN PLACE TO PROTECT REMAINING ASSETS.