Children of Persia Inc

Nonprofit profile at a glance

EIN
522236795
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Montgomery Village, MD, USA
Phone
3013150750
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$119,612
Expenses
$186,373
Assets
$204,755
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • SHIVA DAVOODPOUR (PRESIDENT)

People named in this filing

  • KATAYOON SHAYA (TREASURER)
  • SHIVA DAVOODPOUR (PRESIDENT)
  • LAYA KAHNAMOUI (SECRETARY)

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

To help needy iranian children and their families regardless of theirreligious, political, or ethnic background.

What it reported doing in 2025

Social services and community outreach: providing health, education and social services assistance to children and families in need in the u.s. And iran. Social services help includes humanitarian assistance to families and children for medical expenses for medication and procedures, food for indivual families or community-wide, and other needs as they arise. The organization provided financial support toward daily living expenses four families in 2025, monthly breakfast to a women's shelter, assistance in furnishings and pantry food items to refugee families in the USA under its 'families-in-crisis' program. The organization also distributed food to about 350-400 familes and provided financial assistance to organizations and centers in iran providing various social services to children in need (please see schedule f for detail). Community outreach to promote awareness of disadvantaged families and children: the organization holds annual fundraising and other community events to raise awareness and promote social engagement including participation in diverse community groups with common goals. In 2025, several small events for in person and online attendance were held and the organization participated in community events which helped raise funds and well as awareness for the organization, along with the donations for its annual calendar publication. Volunteer engagement also continued with providing food and housing expenses to families in need.financial assistance with international disasters and causes. In 2025 the organization distributed food and emergency care packages to families in tehran and sistan and baluchestan province.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 73
  • Accountability: 88
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.8%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Pass
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 87.1%; rating input score 87; 53rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -55.8%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.8% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $171K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 4/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.