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Nonprofit · EIN 27-0596427

U4I

Tax-exempt (reinstated) · BERKELEY, CA 94709

Financials

$2.6M$2.2M2023$2.1M$2.4M2024$1.7M$1.7M2025
Revenue Expenses · by fiscal year end
Financials of U4I by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,723,629$1,651,185$72,444$1,070,950$98,580$972,370
December 31, 2024990$2,055,550$2,357,361-$301,811$1,275,591$375,665$899,926
December 31, 2023990$2,567,122$2,177,223$389,899$1,448,765$244,259$1,204,506
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,713,010
of which government grants
$1,101,980
Program service revenue
$0
Investment income
$7,201
Other revenue
$3,418

Expenses

Grants and similar amounts paid
$18,581
Compensation of officers, directors and key employees
$63,195
Other salaries and wages
$363,176
Salaries, compensation and benefits (total)
$464,552
Professional fundraising fees
$0
Legal fees
$15,551
Accounting fees
$96,954
Occupancy
$5,463
Travel
$1,592
Program services (functional)
$1,146,946
Management and general (functional)
$440,082
Fundraising (functional)
$64,157

Balance sheet and other

Total assets, start of year
$1,275,591
Total assets, end of year
$1,070,950
Total liabilities, end of year
$98,580
Net assets, end of year
$972,370
Net assets without donor restrictions
$972,370
Gross receipts
$1,723,629
Employees
7
Volunteers
8
Year formed
2013
State of legal domicile
CA

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.

NameTitleHours / weekCompensation
Kevin SchumacherManaging Director40$126,679
FIRUZEH MAHMOUDIPresident
Officer
40$39,017
REZA GHAZINOURIChairman
Officer
40$24,178
EUGENE CHANBoard Member
Trustee or director
2$0
JENNIFER QUIGLEYTreasurer
Trustee or director, Officer
2$0
LHADON TETHONGSecretary
Trustee or director, Officer
2$0
EMILY JACOBIBoard Member
Trustee or director
2$0
MEHMOOSH DIANBoard Member
Trustee or director, Officer
2$0
YASMIN GREENBoard Member
Trustee or director
2$0
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
NOOR SAYEEDDEVELOPMENT MANAGE40$128,904
Kevin SchumacherManaging Director40$127,395
FIRUZEH MAHMOUDIExecutive Dir.
Officer
40$84,160
REZA GHAZINOURIExecutive Dir.
Officer
40$41,650
EUGENE CHANBoard Member
Trustee or director
2$0
JENNIFER QUIGLEYTreasurer
Trustee or director, Officer
2$0
LHADON TETHONGSecretary
Trustee or director, Officer
2$0
EMILY JACOBIBoard Member
Trustee or director
2$0
MEHMOOSH DIANChairman
Trustee or director, Officer
2$0
YASMIN GREENBoard Member
Trustee or director
2$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
AZIN MOGHADAMDEVELOPMENT MANAGE40$105,000
FIRUZEH MAHMOUDIExecutive Dir.
Officer
40$93,860
EUGENE CHANChairman
Trustee or director, Officer
2$0
JENNIFER QUIGLEYTreasurer
Trustee or director, Officer
2$0
LHADON TETHONGSecretary
Trustee or director, Officer
2$0
EMILY JACOBIBoard Member
Trustee or director
2$0
MEHMOOSH DIANboard member
Trustee or director
2$0

Address and contacts

Address (IRS master file)
1442A WALNUT ST PMB 296, BERKELEY, CA 94709-1405
In care of
% TANIA BETH ROSE
Principal officer (990 for 2025)
FIRUZEH MAHMOUDI, 1442A WALNUT STREET 296, BERKELEY, CA 94709
Signed the 990
FIRUZEH MAHMOUDI, President
Phone
(510) 435-4131
Return prepared by
Nicholson & Olson CPAs

California records

California keeps its own records of charities and corporations. Search them by EIN 27-0596427 or by the name U4I.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

WORKING TO ADVANCE CIVIL LIBERTIES IN IRAN BY ADVOCATING FOR HUMAN RIGHTS, SUPPORTING CIVIL SOCEITY, AND ENGAGING CITIZENS THROUGH TECHNOLOGY.

990 for the year ended December 31, 2025

Program accomplishments

  • Under Judicial SpotlightContinuing Toranjs mission started in 2013, U4I has partnered with the original team behind Toranjs success. This project looks specifically to empower advocates, social service providers, and at-risk women on how to address GBV and mitigate its harm. Taking into account lessons learned during several pilot and project cycles, Phoenix develops a new and improved mobile application, providing expanded legal and psychosocial support to survivors while raising awareness about GBV and gender discrimination through workshops and social media. The Phoenix (Toranj) app includes a feature where users can inform their trusted network if they are facing a threat of violence and can seek help in real time. This is useful not only for domestic violence situations but also for alerting friends, family, and attorneys during protests, arrests, or if threatened by neighbors, Basij, or the security forces.
    Expenses $421,761
  • Safe Activism and CampaignsSafe Activism aims to leverage U4Is extensive networks and experiences to protect those who remain in the country. Through interviews with hundreds of activists and digital security practitioners, Safe Activism compiles a list of tactics that activists in Iran can use to minimize the risk of arrest, navigate the interrogation process, and mitigate the consequences of incarceration. The projects main product is a 100+ page booklet which lists key best practices for stages before, during, and after arrest, based on the experiences of over 230 previously interrogated, incarcerated, or otherwise pressured Iranian activists. Safe Activism develops toolkits, videos, and other materials tailored to different activist groups based on their unique threat profiles.
    Expenses $223,263
  • OTHER PROGRAMS - NED, and JINA VPN.
    Expenses $215,126
  • Phoenix Continuing Toranjs mission started in 2013, U4I has partnered with the original team behind Toranjs success. This project looks specifically to empower advocates, social service providers, and at-risk women on how to address GBV and mitigate its harm. Taking into account lessons learned during several pilot and project cycles, Phoenix develops a new and improved mobile application, providing expanded legal and psychosocial support to survivors while raising awareness about GBV and gender discrimination through workshops and social media. The Phoenix (Toranj) app includes a feature where users can inform their trusted network if they are facing a threat of violence and can seek help in real time. This is useful not only for domestic violence situations but also for alerting friends, family, and attorneys during protests, arrests, or if threatened by neighbors, Basij, or the security forces.
    Expenses $147,086
  • Gershad, an award-winning mobile app, allows Iranians to report on morality police, serving as an early warning system. Since its 2016 launch, public discourse on compulsory hijab in Iran has shifted significantly. Women's rights groups like My Stealthy Freedom have raised awareness. With 150,000+ downloads and global media coverage, Gershad raised awareness on women's rights. Efforts are made to reinvigorate Gershad by building its user community and enhancing features for government accountability. Focus is on community building to strengthen user-base and increase reliable reporting. Reports and analysis based on crowdsourced data will enhance transparency on human rights violations. Collaboration aims to improve user experience and counter censorship. Peer-to-peer functionality will be integrated to counter internet disruptions. The iOS app will be enhanced to reach more users impacted by the morality police.
    Expenses $139,710

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
27-0596427
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
2014
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,070,950
Income (IRS master file)
$1,723,629

Revocation and reinstatement

Exemption revoked
May 15, 2012
Posted by the IRS
April 8, 2013
Reinstated
Effective December 15, 2012

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,723,629$1,651,185$1,070,950XML
990December 2024$2,055,550$2,357,361$1,275,591XML
990December 2023$2,567,122$2,177,223$1,448,765XML
990December 2022$2,630,523$2,164,475$1,025,402IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––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 27-0596427).

Questions about U4I

What is the EIN of U4I?
The employer identification number (EIN) of U4I is 27-0596427.
Is U4I tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective December 15, 2012.
Are donations to U4I tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does U4I 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 U4I 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 U4I 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 U4I?
The 990 for the year ended December 31, 2025 names FIRUZEH MAHMOUDI.
Who are the officers and directors of U4I?
The 990 for the year ended December 31, 2025 lists 9 people; 3 received compensation from the organization, the highest $126,679 (Kevin Schumacher, Managing Director).
How much revenue does U4I have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,723,629, expenses of $1,651,185 and total assets of $1,070,950 at year end.

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