California Zoroastrian Center

Nonprofit profile at a glance

EIN
953691165
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Westminster, CA, USA
Phone
7148934737
Rating
26
Verdict
REVIEW
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$848,593
Expenses
$502,885
Assets
$7,778,585
Liabilities
$66,172

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • Rostam Shirmardian (President)

People named in this filing

  • Behrouz Mehrkhodavandi (Treasurer)
  • Shahnaz Gheibi (Trustee)
  • Bijan Pourjamasb (Trustee)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

THIS ORGANIZATION IS A CHURCH and exempt from filing tax returns. The Board has decided to submit the returns voluntarily.

What it reported doing in 2025

This organization is a church. See notes for more details.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 60
  • Accountability: 0
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.3%; rating input score 2
  • Program expense ratio: 2%; rating input score 2
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 15th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.7%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 15.47; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 2.3% of revenue deployed · 2% of spending went to programs
  • Governance: 0 of 25 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $10K in reported program spending
  • Leadership: top reported pay $0 · 25 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.