Form 990 for tax year 2025
Filed by DEVELOPMENT AND RELIEF FOUNDATION.
Totals
- Total revenue
- $998,237
- Total expenses
- $1,173,974
- Contributions and grants received
- $839,608
- Grants paid
- $837,263
- Program service revenue
- $0
- Investment income
- $34,175
- Other revenue
- $124,454
- Total assets, end of year
- $1,549,152
- Total liabilities, end of year
- $345
- Net assets or fund balances, end of year
- $1,548,807
- Program services expenses (Part IX)
- $837,263
- Management and general expenses
- $336,711
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $837,263
Program services were 71.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$839,608
-
3 · Investment income
total $34,175 · related or exempt $34,175
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$127,804
-
8b · Fundraising events: direct expenses
$3,350
-
8c · Net income from fundraising events
total $124,454
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $837,263 · program services $837,263
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $187,308 · management and general $187,308
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $35,588 · management and general $35,588
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $20,279 · management and general $20,279
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $9,240 · management and general $9,240
-
12 · Advertising and promotion
total $608 · management and general $608
-
13 · Office expenses
total $3,619 · management and general $3,619
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $30 · management and general $30
-
17 · Travel
total $10,180 · management and general $10,180
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $18,208 · management and general $18,208
-
23 · Insurance
total $2,753 · management and general $2,753
-
24a · Other expenses: PROPERTY MGMT
total $12,341 · management and general $12,341
-
24b · Other expenses: MERCHANT SERVICE FEES
total $11,059 · management and general $11,059
-
24c · Other expenses: PROPERTY TAXES
total $8,632 · management and general $8,632
-
24d · Other expenses: Printing and Publications
total $8,455 · management and general $8,455
-
24e · All other expenses
total $8,411 · management and general $8,411
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $68,758 · end of year $62,312
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$728,305
-
10b · Land, buildings and equipment: accumulated depreciation
$44,003
-
10c · Land, buildings and equipment, net
beginning of year $702,510 · end of year $684,302
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $953,461 · end of year $802,538
-
17 · Accounts payable and accrued expenses
beginning of year $185 · end of year $345
-
27 · Net assets without donor restrictions
beginning of year $1,724,544 · end of year $1,548,807
Mission and programs · 2025
Mission
DEVELOPMENT AND RELIEF FOUNDATION'S (DRF) PURPOSE IS TO DEVELOP A HEALTHY, EDUCATED, SUSTAINABLE COMMUNITY AND PROVIDE RELIEF TO WOMEN, CHILDREN, AND LOW-INCOME INDIVIDUALS. DRF FOCUSES ON FULFILLING THIS PURPOSE IN IRAQ, US AND OTHER COUNTRIES. TO MEET ITS PURPOSE, DRF PROVIDES GRANTS FOR QUALITY EDUCATION TO CHILDREN AND ADULTS, INCOME-GENERATING TRAINING FOR WIDOWS, DISTRIBUTING NOURISHING FOOD AND IN-KIND ITEMS TO UNDER-SERVED FAMILIES, SPONSORING ORPHANS AND LESS FORTUNATE CHILDREN.THE ORGANIZATION ALSO HELPED CONSTRUCTING and operating THE KARBALA HOSPITAL (IMAM AL-HUJJAH HOSPITAL (IHH), A FULLY EQUIPPED AND SPECIALIZED HOSPITAL TO MEET THE NEEDS OF THE RESIDENTS AND VISITORS. IHH STARTED PROVIDING HEALTHCARE SERVICES AS OF MAY 23, 2017. THE HOSPITAL IS SERVING A POPULATION OF 3 MILLION AT AN AFFORDABLE OR DISCOUNTED COST AND provides about 700 JOBS.On average, IHH delivers 650 healthcare services daily, making a significant impact on the community's health and well-being.
Activities or mission (Part I)
DEVELOPMENT AND RELIEF FOUNDATION'S (DRF) PURPOSE IS TO DEVELOP A HEALTHY, EDUCATED, SUSTAINABLE COMMUNITY AND PROVIDE RELIEF TO WOMEN, CHILDREN, AND LOW-INCOME INDIVIDUALS. DRF FOCUSES ON FULFILLING THIS PURPOSE IN IRAQ BY PROVIDING GRANTS TO DRF IRAQ, USA, and developing countries. TO MEET ITS PURPOSE, DRF PROVIDES GRANTS FOR QUALITY EDUCATION TO CHILDREN AND ADULTS, INCOME-GENERATING TRAINING FOR WIDOWS, DISTRIBUTING NOURISHING FOOD AND IN-KIND ITEMS TO UNDER-SERVED FAMILIES, SPONSORING ORPHANS AND LESS FORTUNATE CHILDREN. THE ORGANIZATION ALSO HELPED CONSTRUCTING THE KARBALA HOSPITAL (IHH), A FULLY EQUIPPED AND SPECIALIZED HOSPITAL TO MEET THE NEEDS OF THE RESIDENTS AND VISITORS, WHICH WAS COMPLETED AND HAS STARTED PROVIDING HEALTHCARE SERVICES AS OF MAY 23, 2017. Currently, the hospital is serving an average of 650 visits a day. IHH IS SERVING A POPULATION OF 3 MILLION AT AN AFFORDABLE OR DISCOUNTED COST.
-
GRANTS FOR EDUCATION:Development and Relief Foundation provides funding for four schools, serving orphans and non-orphans. Over 100 teachers and administrators served an average of 603 boys and girls every year for the last 20 years.The Development and Relief Foundation provides funding for Imam al-Sadiq elementary school that was established in 2007. Students study courses ranging from math, science, history, social studies, Arabic, and English, Saturday through Thursday. What makes the Development and Relief Foundations school so special is the fact that DRF has gone beyond the required curriculum by adding computer skills and physical education courses.Al-Sadiq Elementary school has had a 97% pass rating for the last year. All students are Orphans. Food, clothing, school supplies, and transportation are provided to all students free of charge.DRF also provides funding for a preschool and kindergarten that exclusively caters to over 17 orphans and has proudly started teaching these future leaders.DRF also provides funding for Al-Salihat Girls Academy since November 2014, Al-Salihat Girls Academy teaches hundreds of intelligent young women. Graduates of the school have been accepted at prestigious and advanced universities such as medical, pharmaceutical, dentistry and engineering schools.DRF also provides funding for Al-Mashariq Junior high with 83 students starting in 2020.DRF offers grants for student loans. These loans are offered to outstanding low-income students to pursue their higher education at professional universities in majors such as pharmacy, dentistry, medicine and engineering. Students repay the loans to DRF-Iraq when they graduate and get a job. The funds available after repaying the loans will be used for loans again.THE DRF BOARD APPROVED SUPPORT FOR ARK ACADEMY IN ARIVNE CALIFORNIA TO BE ESTABLISHED.
Expenses $236,733 · Grants $236,733
-
ORPHANS:DRF provides support for over 2500 orphans and their fosters families. Support includes financial aid, healthcare services, clothing, food, and in-kind items. DRF also provides grants to orphan schools such as Al Sadiq Elementary School, Al Sadiq preschool, Al Salihat Academy, and Al-Mashariq school.
Expenses $234,350 · Grants $234,350
-
FINANCIAL SUPPORT FOR THE POOR:DRF provides grants for helping thousands of people in need of financial help, especially widows, the disabled, victims of violence, and refugees. During 2025, DRF distributed clothing sets for 522 orphans and underserved people. DRF also provided assistance to 3911 underserved families.The Development and Relief Foundation supplied many families with necessary home appliances, such as heaters and swamp coolers over twice a year.
Expenses $168,710 · Grants $168,710
-
GRANTS FOR FOOD:In 2025 DRF provided funding for the distribution of over 10,796 food baskets. DRF expanded their efforts to distribute foods in Africa.
Expenses $73,717 · Grants $73,717
-
GRANTS FOR GENERAL CHARITY: Recognizing a growing need for community resources, the DRF Board approved support in 2024 for the Islamic Institute of Americas new center and Muslim Education Community Center of America serving Michigan residents.
Expenses $51,480 · Grants $51,480
-
HOSPITAL:IHH continued to advance its scope of medical and surgical services in 2025. Building on years of dedication and achievement, the hospital expanded its capabilities and strengthened its role as a leading healthcare institution in the region. In 2022, IHH launched its open heart surgery program, led by a specialized cardiac team from St. Peters Hospital in New Yorkan accomplishment that continues to elevate the hospitals surgical profile. In addition, IHH hosted dozens of medical college students for clinical training, reinforcing its commitment to medical education and professional development.IHHs diagnostic laboratory was re-awarded the ISO certification in clinical chemistry through the Iraqi Accreditation System (IQAS), the official partner of the ISO organization. The hospital also takes pride in its highly trained ICU nursing staff, who provide one on one patient care. Across its surgical departments, IHH performed procedures in a wide range of specialties, including neurosurgery, spine, orthopedics, ENT, cosmetic surgery, urology, OBGYN, and general surgery.During 2025, IHH provided healthcare services to more than 151,381 patients. The hospital performed 5,508 surgeries, many of which were offered free of charge or at significant discounts. In total, IHH extended free and discounted medical services to 21,842 patients, representing $485,925 USD in care. The number of newborn babies also reached a record level in 2025, with 3,013 births.
Expenses $33,008 · Grants $33,008
-
OTHER PROGRAM SERVICES - ADMINISTRATION
Expenses $29,865 · Grants $29,865
-
STUDENTS AND MICRO LOANS:DRF continues to support vulnerable families through its emergency loans fund, which provides critical financial assistance to individuals facing economic hardship. As of December 2025, 311 individuals living below the poverty line received micro loans ranging from $600 to $2,000 per person. These beneficiaries reside in several Iraqi cities, including Baghdad, Karbala, and Najaf. All micro loan funding is generously provided by DRFs partner organization, the Sepus Foundation of Orange County, California.DRF also invests in education by offering student loans that enable young people to pursue their university studies. In 2025, 11 talented young women received interest free loans, helping them continue their academic journeys and build brighter futures.
Expenses $9,400 · Grants $9,400
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Seyed Ali GhazviniSEYED ALI GHAZVINI
President
- Total calculated
- $120,000
- From this org
- $120,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Saleh Diaaldeen
Operation Director
- Total calculated
- $67,308
- From this org
- $67,308
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Seyed Mostafa QazwiniSEYED MOSTAFA QAZWINI
Vice President
- Total calculated
- $0
- Hours/week
- 4
-
Mohammad Mehdi AliMOHAMMAD MEHDI ALI
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Dr Sarwat HussainDR SARWAT HUSSAIN
Secretary
- Total calculated
- $0
- Hours/week
- 2
-
Dr Abdul Kareem JafferDR ABDUL KAREEM JAFFER
Treasurer
- Total calculated
- $0
- Hours/week
- 2
-
Dr Sabah Al-MarashiDR SABAH AL-MARASHI
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Dr Fatima HakkakDR FATIMA HAKKAK
MEMBER
- Total calculated
- $0
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 30 April 2026
- IRS schema version
- 2025v4.1
- Source object
- 202611209349301721
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