Nonprofit · EIN 52-2236795
CHILDREN OF PERSIA INC
Tax-exempt · MONTGOMRY VLG, MD 20886
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $119,612 | $186,373 | -$66,761 | $204,755 | $0 | $204,755 |
| December 31, 2024 | 990 | $297,854 | $210,805 | $87,049 | $271,516 | $0 | $271,516 |
| December 31, 2023 | 990 | $125,666 | $140,164 | -$14,498 | $184,467 | $0 | $184,467 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $119,612
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $146,818
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $10,534
- Occupancy
- $743
- Depreciation
- $16
- Program services (functional)
- $171,163
- Management and general (functional)
- $15,210
Balance sheet and other
- Total assets, start of year
- $271,516
- Total assets, end of year
- $204,755
- Total liabilities, end of year
- $0
- Net assets, end of year
- $204,755
- Land, buildings and equipment
- $24
- Gross receipts
- $119,612
- Employees
- 0
- Volunteers
- 20
- Year formed
- 2000
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATAYOON SHAYA | TREASURER Trustee or director, Officer | 5 | $0 |
| SHIVA DAVOODPOUR | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LAYA KAHNAMOUI | SECRETARY Trustee or director, Officer | 5 | $0 |
| GUITA IRANI | DIRECTOR Trustee or director | 5 | $0 |
| MAHNAZ MOTEVALLI- OLINER | DIRECTOR Trustee or director | 5 | $0 |
| KAMBIZ FAKHRAI | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATAYOON SHAYA | TREASURER Trustee or director, Officer | 5 | $0 |
| SHIVA DAVOODPOUR | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LAYA KAHNAMOUI | SECRETARY Trustee or director, Officer | 5 | $0 |
| GUITA IRANI | DIRECTOR Trustee or director | 5 | $0 |
| MAHNAZ MOTEVALLI- OLINER | DIRECTOR Trustee or director | 5 | $0 |
| KAMBIZ FAKHRAI | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATAYOON SHAYA | TREASURER Trustee or director | 5 | $0 |
| SHIVA DAVOODPOUR | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LAYA KAHNAMOUI | SECRETARY Trustee or director, Officer | 5 | $0 |
| GUITA IRANI | DIRECTOR Trustee or director, Officer | 5 | $0 |
| MAHNAZ MOTEVALLI- OLINER | DIRECTOR Trustee or director, Officer | 5 | $0 |
| KAMBIZ FAKHRAI | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2602, MONTGOMRY VLG, MD 20886-2602
- In care of
- % MORTEZA PORSAID
- Principal officer (990 for 2025)
- KATAYOON SHAYA, PO BOX 2602, MONTGOMERY VILLAGE, MD 20886
- Signed the 990
- KATAYOON SHAYA, TREASURER
- Phone
- (301) 315-0750
- Website
- WWW.CHILDRENOFPERSIA.ORG
- Return prepared by
- JAMES CAESAR GHAISAR CPA PC
Mission
TO HELP NEEDY IRANIAN CHILDREN AND THEIR FAMILIES REGARDLESS OF THEIRRELIGIOUS, POLITICAL, OR ETHNIC BACKGROUND.
Program accomplishments
- SOCIAL SERVICES AND COMMUNITY OUTREACH: PROVIDING HEALTH, EDUCATION AND SOCIAL SERVICES ASSISTANCE TO CHILDREN AND FAMILIES IN NEED IN THE U.S. AND IRAN. SOCIAL SERVICES HELP INCLUDES HUMANITARIAN ASSISTANCE TO FAMILIES AND CHILDREN FOR MEDICAL EXPENSES FOR MEDICATION AND PROCEDURES, FOOD FOR INDIVUAL FAMILIES OR COMMUNITY-WIDE, AND OTHER NEEDS AS THEY ARISE. THE ORGANIZATION PROVIDED FINANCIAL SUPPORT TOWARD DAILY LIVING EXPENSES FOUR FAMILIES IN 2025, MONTHLY BREAKFAST TO A WOMEN'S SHELTER, ASSISTANCE IN FURNISHINGS AND PANTRY FOOD ITEMS TO REFUGEE FAMILIES IN THE USA UNDER ITS 'FAMILIES-IN-CRISIS' PROGRAM. THE ORGANIZATION ALSO DISTRIBUTED FOOD TO ABOUT 350-400 FAMILES AND PROVIDED FINANCIAL ASSISTANCE TO ORGANIZATIONS AND CENTERS IN IRAN PROVIDING VARIOUS SOCIAL SERVICES TO CHILDREN IN NEED (PLEASE SEE SCHEDULE F FOR DETAIL). COMMUNITY OUTREACH TO PROMOTE AWARENESS OF DISADVANTAGED FAMILIES AND CHILDREN: THE ORGANIZATION HOLDS ANNUAL FUNDRAISING AND OTHER COMMUNITY EVENTS TO RAISE AWARENESS AND PROMOTE SOCIAL ENGAGEMENT INCLUDING PARTICIPATION IN DIVERSE COMMUNITY GROUPS WITH COMMON GOALS. IN 2025, SEVERAL SMALL EVENTS FOR IN PERSON AND ONLINE ATTENDANCE WERE HELD AND THE ORGANIZATION PARTICIPATED IN COMMUNITY EVENTS WHICH HELPED RAISE FUNDS AND WELL AS AWARENESS FOR THE ORGANIZATION, ALONG WITH THE DONATIONS FOR ITS ANNUAL CALENDAR PUBLICATION. VOLUNTEER ENGAGEMENT ALSO CONTINUED WITH PROVIDING FOOD AND HOUSING EXPENSES TO FAMILIES IN NEED.FINANCIAL ASSISTANCE WITH INTERNATIONAL DISASTERS AND CAUSES. IN 2025 THE ORGANIZATION DISTRIBUTED FOOD AND EMERGENCY CARE PACKAGES TO FAMILIES IN TEHRAN AND SISTAN AND BALUCHESTAN PROVINCE.Expenses $110,644 · grants $68,950
- EDUCATIONAL SERVICES AND LITERACY PROGRAM: THE SERVICES INCLUDE MENTORING, TUTORING AND ASSISTANCE WITH NEWLY ARRIVED STUDENTS IN TRANSITION TO THE U.S. SCHOOLS; FINANCIAL ASSISTANCE WITH EDUCATIONAL RESOURCES, SCHOOL SUPPLIES, EQUIPMENT FOR VOCATIONAL SCHOOLS AS WELL AS EARLY CHILDHOOD CENTERS, AND SCHOOL CONSTRUCTION. THE ORGANIZATION PROVIDED CONTINUED FUNDING FOR THE UPKEEP AND CAPITAL MAINTENANCE OF OUR EXISTING SUPPORTED SCHOOLS IN IRAN IN 2025 (PLEASE SEE SCHEDULE F FOR DETAIL). IT ALSO PROVIDED DAILY FOOD FOR SCHOOL CHILDREN AS WELL AS BACK TO SCHOOL EDUCATIONAL SUPPLIES AND TEACHER SUPPORT MATERIALS AS NEEDED . PROGRESS HAS BEEN SLOW ON THE CONSTRUCTION OF THE ARAS COMMUNITY CENTER FOLLOWING THE INSTALLATION OF CERTAIN INFRASTRUCTURE DUE TO SOCIAL AND ECONOMIC UNCERTAINTY. WORK RESUME AS CONDITIONS IMPROVE. THE ORGANIZATION PROVIDES COLLEGE SCHOLARSHIP FOR QUALIFIED INDIVIDUALS IN THE USA. HOWEVER, NO SCHOLARSHIPS WERE PROVIDED IN 2025 DUE TO FOCUS ON OTHER EDUCATIONAL ASSISTANCE AND REVIEW OF ITS SCHOLARSHIP PROGRAM OVERALL. FOR SCHOLARSHIP ELIGIBILITY REQUIREMENTS, AND PROCEDURES FOLLOWED BY THE ORGANIZATION, PLEASE SEE ATTACHED FOOTNOTE.Expenses $36,174 · grants $29,545
- CALANDER AND OTHER PROGRAMSExpenses $24,345 · grants $21,115
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-2236795
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $204,755
- Income (IRS master file)
- $119,612
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $119,612 | $186,373 | $204,755 | XML |
| 990 | December 2024 | $297,854 | $210,805 | $271,516 | XML |
| 990 | December 2023 | $125,666 | $140,164 | $184,467 | XML |
| 990 | December 2022 | $158,996 | $156,003 | $198,965 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-2236795).
Questions about CHILDREN OF PERSIA INC
- What is the EIN of CHILDREN OF PERSIA INC?
- The employer identification number (EIN) of CHILDREN OF PERSIA INC is 52-2236795.
- Is CHILDREN OF PERSIA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to CHILDREN OF PERSIA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILDREN OF PERSIA INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHILDREN OF PERSIA INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHILDREN OF PERSIA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CHILDREN OF PERSIA INC?
- The 990 for the year ended December 31, 2025 names KATAYOON SHAYA.
- Who are the officers and directors of CHILDREN OF PERSIA INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does CHILDREN OF PERSIA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $119,612, expenses of $186,373 and total assets of $204,755 at year end.
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All nonprofits in MONTGOMRY VLG · Maryland · International, foreign affairs and national security