Jewel of Persia Inc

Nonprofit profile at a glance

EIN
481278493
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
Santa Ana, CA, USA
Phone
7142591919
Rating confidence
Limited
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • ZARA SPOHN (President)

People named in this filing

  • DARR HASHEMPOUR (Director)
  • ZARA SPOHN (President)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

CONSTRUCTION OF A CULTURAL CENTER TO PROMOTE AND PRESERVE THE PERSIAN CULTURE AND HERITAGE IN THE U.S. FOR GENERATIONS TO COME. THE CENTER WILL BE OPEN TO all Persian ethnic groups to come together to share their experience and memories in a comfortable and dynamic environment.

What it reported doing in 2018

Jewel of persia operates from the premise that all human beings are equal, as was written by cyrus the great in his bill of rights over 25 centuries ago. The group promotes the ancient principals of "purity of thoughts", "good words", and "good deeds", holding them as pillars of education, community, and advancement.to achieve the aforementioned goals jewel of persia, since it's inception, has worked on development of a detailed business plan and a conceptual design for the cultural center. Conducted various fund raising and general informational events to raise awareness of the community regarding the organization's goal. Since inception jewel of persia board of directors, advisory board members, volunteers and members in the community dedicated their time and expertise to advance the goal of the organization.the organization continued its support of cultural events throughout southern California in showcasing the rich persian history through music, literature, art and dance by co-sponsoring various cultural events.activities for the fiscal year ended march 31, 2019 were very limited though due to lack of financial support. Accordingly, the decision has been made to dissolve the organization and cease operations.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 75
  • Accountability: 64
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -48.6% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -9.5% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 2 of 2 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2011 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.