Nonprofit · EIN 81-4396515
BESHARAT ARTS FOUNDATION INC
Tax-exempt (reinstated) · ATLANTA, GA 30313
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $172,955 | $209,029 | -$36,074 | $691,275 | $0 | $691,275 |
| December 31, 2024 | 990 | $218,806 | $222,133 | -$3,327 | $726,968 | $1,000 | $725,968 |
| December 31, 2023 | 990 | $265,003 | $232,764 | $32,239 | $728,271 | $0 | $728,271 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $171,955
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- $1,000
- Other revenue
- $1,000
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $7,080
- Salaries, compensation and benefits (total)
- $62,851
- Professional fundraising fees
- $0
- Legal fees
- $473
- Accounting fees
- $894
- Occupancy
- $59,446
- Travel
- $2,993
- Program services (functional)
- $87,754
- Management and general (functional)
- $121,275
Balance sheet and other
- Total assets, start of year
- $728,547
- Total assets, end of year
- $691,275
- Total liabilities, end of year
- $0
- Net assets, end of year
- $691,275
- Land, buildings and equipment
- $550,000
- Net assets without donor restrictions
- $691,275
- Gross receipts
- $172,955
- Employees
- 1
- Year formed
- 2013
- State of legal domicile
- GA
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 |
|---|---|---|---|
| Massoud Besharat | President and Treasurer Officer | 20 | $0 |
| David Besharat | Vice-President and CFO Officer | 5 | $0 |
| Sami Tannous | Secretary Officer | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Massoud Besharat | President and Treasurer Officer | 20 | $0 |
| David Besharat | Vice-President and CFO Officer | 5 | $0 |
| Sami Tannous | Secretary Officer | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sami Tannous | Secretary Officer | 5 | $0 |
| Geraldine Besharat | Treasurer Officer | 5 | $0 |
| Massoud Besharat | President and CEO Officer | 10 | $0 |
| David Besharat | Vice-President and CFO Officer | 5 | $0 |
| Luis Perez | Employee Key employee | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 161 MANGUM ST SW UNIT 101, ATLANTA, GA 30313-1345
- In care of
- % MASSOUD BESHARAT
- Mailing address (990-N for 2017)
- 161 Mangum St SW Unit 101, Atlanta GA 30313
- Principal officer (990 for 2025)
- Massoud Besharat, 161 Mangum St SW Ste 101, Atlanta, GA 30313
- Principal officer (990-N for 2017)
- Massoud Besharat, 161 Mangum St SW Unit 101, Atlanta GA 30313
- Signed the 990
- MASSOUD BESHARAT, Chief Executive Officer
- Phone
- (404) 524-4781
- Return prepared by
- Morris and Middleton LLC
Mission
To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.
Program accomplishments
- The Faces of Innocence has been displayed in over 450 schools throughout North America, Europe, Africa, Asia and Australia. This is a significant achievement for a staff of two plus the Founder, and one volunteer, with only 5% funding from public donations. .Expenses $87,754 · revenue $172,955
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
- 81-4396515
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A51)
- Assets (IRS master file)
- $691,275
- Income (IRS master file)
- $172,955
Revocation and reinstatement
- Exemption revoked
- May 15, 2016
- Posted by the IRS
- March 18, 2017
- Reinstated
- Effective May 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $172,955 | $209,029 | $691,275 | IRS |
| 990 | December 2024 | $218,806 | $222,133 | $726,968 | XML |
| 990 | December 2023 | $265,003 | $232,764 | $728,271 | XML |
| 990 | December 2022 | $306,980 | $258,234 | $696,032 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Massoud Besharat | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 81-4396515).
Questions about BESHARAT ARTS FOUNDATION INC
- What is the EIN of BESHARAT ARTS FOUNDATION INC?
- The employer identification number (EIN) of BESHARAT ARTS FOUNDATION INC is 81-4396515.
- Is BESHARAT ARTS FOUNDATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2016 and reinstated it effective May 15, 2016.
- Are donations to BESHARAT ARTS FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BESHARAT ARTS FOUNDATION 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 BESHARAT ARTS FOUNDATION 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 BESHARAT ARTS FOUNDATION 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 BESHARAT ARTS FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names Massoud Besharat.
- Who are the officers and directors of BESHARAT ARTS FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does BESHARAT ARTS FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $172,955, expenses of $209,029 and total assets of $691,275 at year end.
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