AZAR FOUNDATION FOR CHILDREN OF THE WORLD 07072002: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AZAR FOUNDATION FOR CHILDREN OF THE WORLD 07072002 (EIN 52-7298972)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202503219349107440
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T16:20:57-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 823109419 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | George Dimov CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 E 43rd Street Suite 628 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 527298972 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Azar Foundation For Children | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AZAR | BusinessNameControlTxt |
| Phone | 3017923416 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9121 Persimmon Tree Rd | AddressLine1Txt |
| City | Potomac | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20854 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHAHIN MAFI | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 3017923416 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GEORGE DIMOV CPA | PreparerPersonNm |
| PTIN | P01968266 | PTIN |
| Phone | 8338291120 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $110,670 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $674,327 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Total Rev And Expnss | $674,327 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Legal Fees Rev And Expnss | $26,425 | LegalFeesRevAndExpnssAmt |
| Trav Conf Meeting Rev And Expnss | $16 | TravConfMeetingRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $57,145 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $83,586 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $581,422 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $184,050 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $665,008 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $184,050 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $9,319 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $86,146 | CashBOYAmt |
| Cash EOY | $17,991 | CashEOYAmt |
| Cash EOYFMV | $17,991 | CashEOYFMVAmt |
| Sav And Temp Cash Invst EOY | $92,679 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $92,679 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $86,146 | TotalAssetsBOYAmt |
| Total Assets EOY | $110,670 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $110,670 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $15,883 | CapitalStockBOYAmt |
| Capital Stock EOY | $37,914 | CapitalStockEOYAmt |
| Retained Earning BOY | $70,263 | RetainedEarningBOYAmt |
| Retained Earning EOY | $72,756 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $86,146 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $110,670 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $86,146 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $110,670 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $86,146 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $9,319 | ExcessRevenueOverExpensesAmt |
| Other Increases | $15,205 | OtherIncreasesAmt |
| Subtotal | $110,670 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $110,670 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Due | $0 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3017923416 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9121 PERSIMMON TREE ROAD | AddressLine1Txt |
| City | POTOMAC | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20854 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Shahin D Mafi | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9121 Persimmon Tree Rd | AddressLine1Txt |
| City | Bethesda | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | President | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 0.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $184,050 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $184,050 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $184,050 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $184,050 | RemainingDistriFromCorpusAmt |
| Total Corpus | $184,050 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $184,050 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $184,050 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | The Azar Foundation for Children | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9121 Persimmon Tree Rd | AddressLine1Txt |
| City | Potomac | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20854 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 3017923416 | RecipientPhoneNum |
| Recipient Email Address | shahindmafi@aol.com | RecipientEmailAddressTxt |
| Form And Info And Materials | Applications should be submitted in writing and must include a description of the project, amount requested, and evidence of 501(c)(3) status. Supporting documentation and budgets are encouraged. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | Applications accepted year-round; no set deadlines | SubmissionDeadlinesTxt |
| Restrictions On Awards | No grants are made to individuals or for political purposes. Grants are limited to qualified 501(c)(3) charitable organizations. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| ALABASTER HOUSE | ||||||
| PO Box 5154 | Laytonsville | MD | 20882 | PC | General donation | $5,150 |
| Lissencephaly Research and Callie C | ||||||
| PO Box 698 | Shasta Lake | CA | 96019 | PC | General donation | $11,900 |
| JOHN F KENNEDY CENTER | ||||||
| 2700 F St NW | Washington | DC | 20566 | PC | General donation | $10,000 |
| MERIDIANORG | ||||||
| 1630 Crescent Place | Washington | DC | 20009 | PC | General donation | $50,000 |
| YOUNG CONCERT ARTIS | ||||||
| 250 West St | New York | NY | 10013 | PC | General donation | $10,000 |
| MARSHAL UNIVERSITY FOUNDATION | ||||||
| 519 John Marshall Dr | Huntington | WV | 25703 | PC | General donation | $10,000 |
| Regents of the University of California | ||||||
| 1111 FRANKLIN STREET 8TH FLOOR | OAKLAND | CA | 94607 | PC | General donation | $10,000 |
| GEORGTOWN UNIVERSITRY | ||||||
| 3700 O St NW | Washington | DC | 20057 | PC | General donation | $11,000 |
| WASHINGTON CENTER FOR EDUCATION | ||||||
| 2700 Evergreen Parkway | Olympia | WA | 98505 | PC | General donation | $20,000 |
| TOGETHER FOR OTHERS | ||||||
| POBox 34171 | Westlake | MD | 20827 | PC | General donation | $8,000 |
| Washington Educational and Cultural | ||||||
| 11643 NEWBRIDGE CT | RESTON | VA | 20191 | PC | General donation | $10,000 |
| WASHINGTON GLOBAL PUBLIC SCHOOL | ||||||
| 525 School St SW | Washington | DC | 20024 | PC | General donation | $10,000 |
| VISIONARY FOUNDATION | ||||||
| 11300 Rockville Pike Suite 1202 | Rockville | MD | 20852 | PC | General donation | $10,000 |
| EDUQATE GIRLS NOW | ||||||
| POBox 1003 | Ojai | CA | 93023 | PC | General donation | $8,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $184,050 | TotalGrantOrContriPdDurYrAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp (2 entries)
| CategoryCategoryTxt | Legal FeesLegalFeesAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| bank fees | $2,500 | $0 | $0 | $0 |
| Professional Fee | $23,925 | $0 | $0 | $0 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| General Expences | $57 |
| Marketing | $11,145 |
| Meals | $3,856 |
| Outside Contract Services | $42,087 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CC LIAB BS ADJ | Desc |
| Amt | $15,205 | Amt |