Kooshesh Persian Foundation

Nonprofit profile at a glance

EIN
931416518
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024
Location
Dana Point, CA, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$72,953
Expenses
$74,660
Assets
$61,634

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Leila Kanani (President)

People named in this filing

  • Leila Kanani (President)
  • Salome Moshfegh-Shieh (Secretary)
  • Hedieh Parsa Basir (Treasurer)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide educational opportunities focused on the Persian language and culture with a primary emphasis on teaching Persian language to children ages 4-12 offering instruction in traditional Persian musical instruments such as Tonbak and Daf to individuals of all ages. Through structured curriculum and cultural events the foundation aims to nurture linguistic proficiency musical appreciation and cultural awareness among diverse communities fostering intergenerational connections and enriching the cultural tapestry of society.

What it reported doing in 2024

Continuation of 2023-2024 program 1 1 24-5 31 24 --- Persian Immersion 1 and 2: Description: We provided Persian language education including reading writing and comprehension to children aged 7-12 through a curriculum-based program On Sundays from 10 AM-12 PM. Additionally we enriched the program with cultural events for Persian holidays to enhance the childrens understanding of Persian culture. Accomplishments: Rented 4 classrooms for 2 hours each Enrolled 56 participants Hired 8 instructors Purchased classroom supplies and books Organized cultural events for Persian holidays with participants performances. Objective: To teach Persian language and promote understanding of Persian culture among children aged 7-12. Long-term goal: To expand and enhance the curriculum-based program to serve more children annually. Start of 2024-2025 program 9 15 24-12 31 25 --- Persian Immersion 1 2 and 3. Description: The same Description as our 2023-2024 program mentioned above except we offered classes from 10 AM -12:30 PM. Accomplishments: Rented 4 classrooms for 2 hours and 30 minutes each Enrolled 47 participants Hired 6 instructors Purchased classroom supplies and books Organized cultural events for Persian holidays with participants performances.Objective: The same as our 2023-2024 program mentioned above. Long-term goal: The same as our 2023-2024 program mentioned above.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 89.8%; rating input score 90

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -2.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 101.8% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -22.5% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 29th percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 89.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $67K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.