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Nonprofiteer
← PALESTINE CHILDRENS RELIEF FUND

Form 990 for tax year 2023

Filed by PALESTINE CHILDRENS RELIEF FUND.

What the amendment changed

Compared with the return it replaced , filed 19 November 2024 — the latest of 2 it replaced. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$92,196,846 changed to $71,798,401
Total expenses
$27,162,011 changed to $23,392,765
Contributions and grants received
$90,655,454 changed to $71,508,972
Investment income
$385,711 changed to $591,263
Other revenue
$1,155,681 changed to -$301,834
Total assets, end of year
$93,521,529 changed to $80,004,223
Total liabilities, end of year
$990,919 changed to $4,004,014
Net assets or fund balances, end of year
$92,530,610 changed to $76,000,209
Program services expenses
$24,228,658 changed to $18,706,761
Management and general expenses
$2,798,470 changed to $2,204,754
Fundraising expenses
$134,883 changed to $2,481,250
Program service expenses (Part III)
$24,228,658 changed to $18,706,761

Listed only on the earlier return

  • Lubna Musa
  • Oussama J Abughazaleh
  • Vivian R Khalaf

Listed only on the later return

  • Lubna Musa MBA
  • Oussama Abughazaleh
  • Vivian R Khalaf Esq

Totals

Total revenue
$71,798,401
Total expenses
$23,392,765
Contributions and grants received
$71,508,972
Grants paid
$0
Program service revenue
$0
Investment income
$591,263
Other revenue
-$301,834
Total assets, end of year
$80,004,223
Total liabilities, end of year
$4,004,014
Net assets or fund balances, end of year
$76,000,209
Program services expenses (Part IX)
$18,706,761
Management and general expenses
$2,204,754
Fundraising expenses
$2,481,250
Program service expenses (Part III)
$18,706,761

Program services were 80.0% 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.

  • 1c · Fundraising events

    $3,931,506

  • 1f · All other contributions, gifts and grants

    $67,577,466

  • 1g · Noncash contributions included above

    $167

  • 3 · Investment income

    total $703,581 · excluded $703,581

  • 7b · Less cost or other basis and sales expenses

    securities $112,318

  • 7c · Gain or loss

    securities -$112,318

  • 7d · Net gain or loss

    total -$112,318 · excluded -$112,318

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $3,931,506

  • 8b · Fundraising events: direct expenses

    $309,152

  • 8c · Net income from fundraising events

    total -$309,152 · excluded -$309,152

  • 11a · Other revenue: OTHER REVENUE

    total $7,318 · related or exempt $7,318

  • 11e · Other revenue, total

    $7,318

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $319,299 · program services $220,316 · management and general $54,281 · fundraising $44,702

  • 7 · Other salaries and wages

    total $1,709,981 · program services $1,179,887 · management and general $290,697 · fundraising $239,397

  • 8 · Pension plan contributions

    total $3,836 · program services $2,647 · management and general $652 · fundraising $537

  • 9 · Other employee benefits

    total $754,417 · program services $520,548 · management and general $128,251 · fundraising $105,618

  • 10 · Payroll taxes

    total $97,398 · program services $53,825 · management and general $21,349 · fundraising $22,224

  • 11b · Fees: legal

    total $243,375 · program services $2,434 · management and general $240,941

  • 11c · Fees: accounting

    total $149,631 · program services $1,496 · management and general $148,135

  • 11f · Fees: investment management

    total $67,221 · management and general $67,221

  • 11g · Fees: other

    total $955,903 · program services $227,262 · management and general $477,508 · fundraising $251,133

  • 12 · Advertising and promotion

    total $203,934 · program services $757 · management and general $2,908 · fundraising $200,269

  • 13 · Office expenses

    total $245,221 · program services $91,089 · management and general $123,743 · fundraising $30,389

  • 16 · Occupancy

    total $204,183 · program services $85,509 · management and general $106,954 · fundraising $11,720

  • 17 · Travel

    total $556,645 · program services $472,063 · management and general $31,904 · fundraising $52,678

  • 19 · Conferences, conventions and meetings

    total $19,183 · program services $12,107 · management and general $7,076

  • 22 · Depreciation, depletion and amortization

    total $67,787 · program services $1,053 · management and general $66,734

  • 23 · Insurance

    total $278,558 · program services $36,936 · management and general $133,168 · fundraising $108,454

  • 24a · Other expenses: PROJECT SUPPLIES

    total $10,613,996 · program services $10,613,996

  • 24b · Other expenses: EVENTS

    total $3,634,084 · program services $3,463,117 · management and general $25,160 · fundraising $145,807

  • 24c · Other expenses: BANK CHARGES

    total $1,288,976 · management and general $21,454 · fundraising $1,267,522

  • 24d · Other expenses: CONSTRUCTION EXPENSES

    total $1,257,486 · program services $1,257,486

  • 24e · All other expenses

    total $721,651 · program services $464,233 · management and general $256,618 · fundraising $800

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $18,401,122 · end of year $61,269,126

  • 2 · Savings and temporary cash investments

    beginning of year $468,028 · end of year $567,798

  • 3 · Pledges and grants receivable

    beginning of year $356,825 · end of year $34,474

  • 4 · Accounts receivable

    beginning of year $41,087 · end of year $1,234,646

  • 9 · Prepaid expenses and deferred charges

    beginning of year $210,797 · end of year $333,978

  • 10a · Land, buildings and equipment: cost or other basis

    $1,150,665

  • 10b · Land, buildings and equipment: accumulated depreciation

    $609,869

  • 10c · Land, buildings and equipment, net

    beginning of year $602,724 · end of year $540,796

  • 11 · Investments: publicly traded securities

    beginning of year $9,267,417 · end of year $9,719,046

  • 12 · Investments: other securities

    beginning of year $225,942 · end of year $6,304,359

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,783,723 · end of year $4,004,014

  • 27 · Net assets without donor restrictions

    beginning of year $17,927,736 · end of year $36,838,814

  • 28 · Net assets with donor restrictions

    beginning of year $8,862,483 · end of year $39,161,395

Mission and programs · 2023

Mission

NON-POLITICAL HUMANITARIAN RELIEF FOCUSED ON HEALTHCARE FOR CHILDREN IN PALESTINE.

  • CAPITAL PROJECTS - IN 2023, WE IMPLEMENTED 31 INFRASTRUCTURE PROJECTS AIMED AT STRENGTHENING THE PUBLIC HEALTH SECTOR THROUGH STRATEGIC IMPROVEMENTS TO EXISTING HEALTHCARE FACILITIES. THESE PROJECTS INCLUDED THE CONSTRUCTION AND EXPANSION OF KEY HEALTHCARE UNITS, SUCH AS PEDIATRIC CARDIOLOGY DEPARTMENTS, EMERGENCY CENTERS, AND VACCINATION CENTERS, AS WELL AS THE EQUIPPING OF EMERGENCY ROOMS WITH HEAVY MEDICAL EQUIPMENT.

    Expenses $2,268,371

  • HUMANITARIAN SERVICES - OUR HUMANITARIAN SERVICES PROGRAMS PROVIDE ESSENTIAL SUPPORT TO CHILDREN AND COMMUNITIES IN NEED, IMPACTING THOUSANDS ACROSS GAZA, THE WEST BANK, LEBANON, AND JORDAN. IN 2023, THESE EFFORTS REACHED 2,861 VULNERABLE CHILDREN THROUGH TARGETED INITIATIVES LIKE THE ONE-TIME MEIDCAL AND SURGICAL SPONSORSHIP, ORPHANS SPONSORSHIP, AND MONTHLY SPONSORSHIP, ENSURING UNDESERVED CHILDREN RECEIVE CRITICAL CARE. ADDITIONALLY, WE IMPLEMENTED 126 URGENT RELIEF PROJECTS, DELIVERING THOUSANDS OF ITEMS SUCH AS HYGIENE MATERIALS, NUTRITION SUPPORT, AND MEDICAL SUPPLIES. TO FURTHER SUPPORT SUSTAINABLE DEVELOPMENT, 25 SMALL COMMUNITY PROJECTS WERE LAUNCHED, EQUIPPING CLINICS AND ESTABLISHING SENSORY ROOMS IN UNDESERVED AREAS TO ENHANCE LOCAL HEALTHCARE SERVICES.

    Expenses $15,167,334

  • MEDICAL MISSIONS - OUR MEDICAL MISSIONS PROGRAM BRINGS VOLUNTEER MEDICAL TEAMS FROM AROUND THE WORLD TO PROVIDE CRITICAL CARE TO CHILDREN IN LOCAL HOSPITALS. IN 2023, 1074 CHILDREN WERE TREATED IN 93 MISSIONS. THE MISSIONS OFFER SPECIALIZED SERVICES LIKE PEDIATRIC CARDIC SURGERY, ORTHOPEDICS, NEUROSURGERY, DENTAL CARE, AND MORE, ALONG WITH TRAINING INITIATIVES TO EMPOWER LOCAL HEALTHCARE PROVIDERS TO DELIVER ENHANCED CARE.

    Expenses $641,379

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $539,334

  • PATIENT AFFAIRS - THROUGH OUR COMMITMENT TO PROVIDING SPECIALIZED MEDICAL SUPPORT, WE FACILITATE ACCESS TO ADVANCED HEALTHCARE ABROAD FOR CHILDREN WHO CANNOT RECEIVE ADEQUATE TREATMENT LOCALLY. IN 2023, OUR PATIENT AFFAIRS PROGRAM ENABLED THREE CHILDREN TO RECEIVE LIFE-SAVING MEDICAL CARE, COVERING ALL TRAVEL AND TREATMENT EXPENSES TO ENSURE THEY RECEIVED THE URGENT CARE THEY REQUIRED.

    Expenses $90,343

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

  • Ashraf Abuissa

    VICE BOARD CHAIR

    Total calculated
    $0
    Hours/week
    10
  • Dr Azizeh Nassar

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • Dr Khaled Abughazaleh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • Dr Walid Masoud

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • Fatima Abughazaleh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • Fawaz Saad

    DIRECTOR

    Total calculated
    $0
    Hours/week
    7
  • Marwan El Masri

    DIRECTOR AND SECRETARY

    Total calculated
    $0
    Hours/week
    7
  • Oussama Abughazaleh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • Said Shehadeh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • Tania Nasir

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3
  • Vivian R Khalaf Esq

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    10
  • Lubna Musa MBA

    CEO

    Total calculated
    $98,648
    From this org
    $98,648
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Steve Sosebee

    PRESIDENT

    Total calculated
    $183,150
    From this org
    $178,650
    From related orgs
    $0
    Other
    $4,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $178,650
    Bonus
    $0
    Other
    $0
    Deferred
    $4,500
    Nontaxable benefits
    $0
    Filer's total
    $183,150
  • Immadeddin Nassereddin

    FORMER CEO

    Total calculated
    $37,500
    From this org
    $37,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Written employment contract

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • PCRF ITALIA

    501(C)(3) · CHARITABLE · IT

Provenance

Return type
form_990
Tax year
2023
Filed
1 May 2025
IRS schema version
2023v6.0
Source object
202531299349302413

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