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← DEVELOPMENT AND RELIEF FOUNDATION

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 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 Qazwini

    Vice President

    Total calculated
    $0
    Hours/week
    4
  • Mohammad Mehdi Ali

    MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Dr Sarwat Hussain

    Secretary

    Total calculated
    $0
    Hours/week
    2
  • Dr Abdul Kareem Jaffer

    Treasurer

    Total calculated
    $0
    Hours/week
    2
  • Dr Sabah Al-Marashi

    MEMBER

    Total calculated
    $0
    Hours/week
    2
  • Dr 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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