Maryam Parman Foundation for Children Inc

Nonprofit profile at a glance

EIN
823765508
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2017
Location
Orange, CA, USA
Phone
9495200721
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$244,775
Expenses
$337,865
Assets
$179,234
Liabilities
$16,363

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MARYAM PARMAN (President)

Highest reported compensation

  • TAYLOR SMITH (Executive Dir.): $41,768 total reported compensation

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

Overview

Mission

We are a California public benefit corporation that provides various forms of aid to children suffering from injuries or disabilities and their families. Each child is assessed for their individual needs before a personalized treatment plan is developed. Children are provided with medical devices, different forms of therapy and more to help reach their fullest potential, despite their family's financial situation.

What it reported doing in 2025

Our therapy program provided multiple injured children with various forms of therapy throughout the year. Types of therapy funded by our foundation included swim therapy, occuptional therapy, horse therapy and speech therapy. Within our therapy grant we also send rides to children and their families who are unable to drive to make it to their therapy appointments.

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 78% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 89
  • Accountability: 75
  • Sustainability: 16
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.5%; rating input score 73
  • Program expense ratio: 52.5%; rating input score 53
  • Fundraising efficiency: $1.16 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -38%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -11.1% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 72.5% of revenue deployed · 52.5% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $178K in reported program spending
  • Leadership: top reported pay $42K · 4 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 6/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.