Nonprofit · EIN 93-1148608
CHILD FOUNDATION
Tax-exempt · PORTLAND, OR 97220
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $4,451,139 | $4,432,001 | $19,138 | $2,009,346 | $784,396 | $1,224,950 |
| May 31, 2024 | 990 (amended) | $4,243,732 | $4,313,017 | -$69,285 | $2,457,945 | $1,252,133 | $1,205,812 |
| May 31, 2023 | 990 | $3,866,973 | $4,610,292 | -$743,319 | $2,401,500 | $1,126,403 | $1,275,097 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $4,447,335
- Program service revenue
- $0
- Investment income
- $3,804
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $3,089,669
- Compensation of officers, directors and key employees
- $120,820
- Other salaries and wages
- $674,365
- Salaries, compensation and benefits (total)
- $795,185
- Professional fundraising fees
- $0
- Legal fees
- $17,217
- Accounting fees
- $11,575
- Occupancy
- $5,588
- Depreciation
- $62,288
- Program services (functional)
- $4,030,278
- Management and general (functional)
- $239,321
- Fundraising (functional)
- $162,402
Balance sheet and other
- Total assets, start of year
- $2,457,945
- Total assets, end of year
- $2,009,346
- Total liabilities, end of year
- $784,396
- Net assets, end of year
- $1,224,950
- Land, buildings and equipment
- $340,916
- Net assets without donor restrictions
- $1,169,827
- Net assets with donor restrictions
- $55,123
- Gross receipts
- $4,451,139
- Employees
- 24
- Volunteers
- 76
- Year formed
- 1994
- State of legal domicile
- OR
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Reza Eshghi | Chief Operating Officer | 40 | $120,820 |
| Farideh Bakhtiari | Chairman Trustee or director, Officer | 10 | $0 |
| Manijeh Taherynia | Treasurer Trustee or director, Officer | 5 | $0 |
| Morteza Ferdowsi | Secretary Trustee or director, Officer | 5 | $0 |
| Lemna Parvini | President Trustee or director, Officer | 20 | $0 |
| Mahnoor Khan | Director Trustee or director | 3 | $0 |
| Shawheen Moridi | Director Trustee or director, Officer | 3 | $0 |
990 for the year ended May 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Reza Eshghi | Chief Operating Officer | 40 | $113,986 |
| Kamyar Lashgari | President & CEO Trustee or director, Officer | 40 | $0 |
| Farideh Bakhtiari | Chairman Trustee or director, Officer | 1 | $0 |
| Manijeh Taherynia | Treasurer Trustee or director, Officer | 1 | $0 |
| Kerry Ayazi | Director Trustee or director | 1 | $0 |
| Morteza Ferdowsi | Director Trustee or director | 1 | $0 |
| Lemna Parvini | Secretary Trustee or director, Officer | 1 | $0 |
990 for the year ended May 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Reza Eshghi | Chief Operating Officer Key employee | 40 | $97,592 | $6,694 |
| Gary Gamer | Former President Former | 40 | $75,083 | $0 |
| Kaymar Lashgari | President & CEO Trustee or director, Officer | 40 | $0 | $0 |
| Farideh Bakhtiari | Board member, Executive Committee Chair Trustee or director, Officer | 1 | $0 | $0 |
| Manijeh Taherynia | Board member, Finance Committee Chair Trustee or director, Officer | 1 | $0 | $0 |
| Kerry Ayazi | Board member, Ethics and Compliance Committee Chair Trustee or director, Officer | 1 | $0 | $0 |
| Morteza Ferdowsi | Board member Trustee or director | 1 | $0 | $0 |
| Ali Djalilian | Board member Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2020 NE 102ND AVE, PORTLAND, OR 97220-3701
- Principal officer (990 for 2024)
- Lemna Parvini, 2020 NE 102nd Avenue, Portland, OR 97220
- Signed the 990
- Reza Eshghi, COO
- Phone
- (503) 224-0409
- Website
- childfoundation.org
- Return prepared by
- Bilotta CPA LLC
Mission
Support underprivileged children in education and achievement of safe, healthy, and fulfilling lives.
Program accomplishments
- IRAN: DURING THE YEAR ENDED MAY 31, 2025, CHILD FOUNDATION THE ORGANIZATION CONTINUED TO SUPPORT DISADVANTAGED CHILDREN IN IRAN NEEDING ASSISTANCE IN ORDER TO STAY IN SCHOOL. THE CHILDREN AND THEIR FAMILIES WERE IDENTIFIED BY A SOCIAL SERVICE AGENCY IN IRAN, BONYAD E KOODAK, AND THEN REFERRED TO CHILD FOUNDATION. AT MAY 31, 2025, CHILD FOUNDATION HAD APPROXIMATELY 8,813 ACTIVE CHILD SPONSORSHIPS IN IRAN.Expenses $2,584,882
- Other program service expenses include allocated payroll and other program expenses not paid as direct program aid.Expenses $940,609
- AFGHANISTAN: DURING THE YEAR, THE ORGANIZATION MATCHED SUPPORTERS BOTH IN THE UNITED STATES AND OTHER COUNTRIES OF DISADVANTAGED CHILDREN IN AFGHANISTAN WHO NEEDED ASSISTANCE IN ORDER TO STAY IN SCHOOL. CHILD FOUNDATION ALSO CONTINUED TO RUN A PROGRAM FOR THALASSEMIA AWARENESS AND SUPPORT. AT MAY 31, 2025, THERE WERE APPROXIMATELY 902 ACTIVE SPONSORSHIPS.Expenses $440,102
- NEPAL, INDONESIA, & CAMBODIA, AND TAJIKSTAN: THE ORGANIZATION CONTINUED TO SUPPORT NEEDY CHILDREN IN NEPAL, INDONESIA, CAMBODIA, AND TAJIKSTAN ENABLING THEM TO CONTINUE THEIR EDUCATION. AT MAY 31, 2025, THERE WERE APPROXIMATELY 208 ACTIVE SPONSORSHIPS IN NEPAL, INDONESIA, TAJIKISTAN AND CAMBODIA.Expenses $64,685
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 93-1148608
- 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
- 1995
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P58Z)
- Assets (IRS master file)
- $2,009,346
- Income (IRS master file)
- $4,451,139
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $4,451,139 | $4,432,001 | $2,009,346 | IRS |
| 990 | May 2024 | $4,243,732 | $4,313,017 | $2,457,945 | XML |
| 990 | May 2023 | $3,866,973 | $4,610,292 | $2,401,500 | XML |
| 990 | May 2022 | $4,763,775 | $4,614,753 | $3,085,919 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | 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 93-1148608).
Questions about CHILD FOUNDATION
- What is the EIN of CHILD FOUNDATION?
- The employer identification number (EIN) of CHILD FOUNDATION is 93-1148608.
- Is CHILD FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to CHILD FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILD FOUNDATION 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 CHILD FOUNDATION due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHILD FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of CHILD FOUNDATION?
- The 990 for the year ended May 31, 2025 names Lemna Parvini.
- Who are the officers and directors of CHILD FOUNDATION?
- The 990 for the year ended May 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $120,820 (Reza Eshghi, Chief Operating Officer).
- How much revenue does CHILD FOUNDATION have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $4,451,139, expenses of $4,432,001 and total assets of $2,009,346 at year end.
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