PARS EQUALITY CENTER: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PARS EQUALITY CENTER (EIN 27-2969900)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202423199349319307
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T22:39:49-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 946214841 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARMANINO ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11766 WILSHIRE BLVD 9TH FLOOR | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90025 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 272969900 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARS EQUALITY CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PARS | BusinessNameControlTxt |
| Phone | 6503216400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1635 THE ALAMEDA | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95126 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BITA DARYABARI | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6503216400 | PhoneNum |
| Signature | 2024-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATY BROWN | PreparerPersonNm |
| PTIN | P00650274 | PTIN |
| Phone | 3104784148 | PhoneNum |
| Preparation | 2024-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | BITA DARYABARI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1635 THE ALAMEDA | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95126 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,446,071 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PARSEQUALITYCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO OFFER AND SOLICIT SOCIAL AND LEGAL SUPPORT FOR ALL MEMBERS OF THE IRANIAN AMERICAN COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 30 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,952,804 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,957,723 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $150,072 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $249,550 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $101,611 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,481 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,109,357 | PYTotalRevenueAmt |
| CY Total Revenue | $4,308,884 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $271,062 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $312,887 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,156,201 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,646,713 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $816,494 | PYOtherExpensesAmt |
| CY Other Expenses | $781,455 | CYOtherExpensesAmt |
| PY Total Expenses | $3,243,757 | PYTotalExpensesAmt |
| CY Total Expenses | $3,741,055 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $865,600 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $567,829 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,592,022 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,623,280 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $598,436 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,129,383 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,993,586 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,493,897 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,043,696 | ExpenseAmt |
| Grant | $312,887 | GrantAmt |
| Revenue | $249,550 | RevenueAmt |
| Desc | SEE SCHEDULE O. | Desc |
| Total Program Service Expenses | $3,043,696 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 30 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SARGIS BABAKHANIAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6503216400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1635 THE ALAMEDA | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95126 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| SARGIS BABAKHANIAN | |||||||
| CONTROLLER | 40.00 | Yes (X) | Yes (X) | $105,110 | $0 | $23,120 | |
| BITA DARYABARI | |||||||
| FOUNDER & EXECUTIVE DIRECTOR | 24.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| REZA ODABAEE | |||||||
| CHIEF OPERATING OFFICER | 24.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FRANCIS NAJAFI | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| REZA OLIYAI | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LILY SARAFAN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANGEL VOSSOUGH | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PARIS SCOTT | |||||||
| LEGAL DIRECTOR | 40.00 | $139,750 | $0 | $30,745 | Yes (X) | ||
| PEYMAN MALAZ | |||||||
| MANAGING DIRECTOR | 40.00 | $115,000 | $0 | $25,300 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $359,860 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $79,165 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SIMA ALIZADEH | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2327 PRINCE ST 2 | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | IMMIGRATION CONSULTING | ServicesDesc |
| Compensation | $119,280 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $289,513 | FundraisingAmt |
| Government Grants | $1,798,531 | GovernmentGrantsAmt |
| All Other Contributions | $1,869,679 | AllOtherContributionsAmt |
| Total Contributions | $3,957,723 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IMMIGRATION LEGAL FEES | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $249,550 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $249,550 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $249,550 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,611 | TotalRevenueColumnAmt |
| Exclusion | $101,611 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $137,187 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $289,513 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $137,187 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,308,884 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $249,550 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $101,611 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,887 | TotalAmt |
| Program Services | $312,887 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,230 | TotalAmt |
| Management And General | $128,230 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,880,132 | TotalAmt |
| Program Services | $1,793,037 | ProgramServicesAmt |
| Management And General | $87,095 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $475,720 | TotalAmt |
| Program Services | $438,616 | ProgramServicesAmt |
| Management And General | $37,104 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,631 | TotalAmt |
| Program Services | $146,886 | ProgramServicesAmt |
| Management And General | $15,745 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200 | TotalAmt |
| Management And General | $200 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,392 | TotalAmt |
| Program Services | $6,200 | ProgramServicesAmt |
| Management And General | $43,192 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,261 | TotalAmt |
| Program Services | $258,947 | ProgramServicesAmt |
| Management And General | $10,314 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,144 | TotalAmt |
| Program Services | $32,970 | ProgramServicesAmt |
| Management And General | $75,174 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,689 | TotalAmt |
| Program Services | $11,250 | ProgramServicesAmt |
| Management And General | $249,439 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,563 | TotalAmt |
| Program Services | $22,353 | ProgramServicesAmt |
| Management And General | $2,210 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,056 | TotalAmt |
| Management And General | $20,056 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DUES AND SUBSCRIPTIONS | $34,823 | $14,822 | $20,001 |
| SUNDRY | $8,599 | $8,599 | |
| STAFF DEVELOPMENT | $5,728 | $5,728 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,741,055 | TotalAmt |
| Program Services | $3,043,696 | ProgramServicesAmt |
| Management And General | $697,359 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,702,126 | BOYAmt |
| EOY | $2,495,256 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,081 | BOYAmt |
| EOY | $1,238,622 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,898 | BOYAmt |
| EOY | $63,058 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $66,191 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $66,191 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $425,917 | BOYAmt |
| EOY | $826,344 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,592,022 | BOYAmt |
| EOY | $4,623,280 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,576 | BOYAmt |
| EOY | $223,395 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,491 | BOYAmt |
| EOY | $85,009 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,369 | BOYAmt |
| EOY | $820,979 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $598,436 | BOYAmt |
| EOY | $1,129,383 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,848,717 | BOYAmt |
| EOY | $3,271,274 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,869 | BOYAmt |
| EOY | $222,623 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,993,586 | BOYAmt |
| EOY | $3,493,897 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,592,022 | BOYAmt |
| EOY | $4,623,280 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $567,829 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$67,518 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,931,513 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,018,468 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,442,870 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,952,804 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,957,723 | CurrentTaxYearAmt |
| Total | $18,303,378 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,931,513 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,018,468 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,442,870 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,952,804 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,957,723 | CurrentTaxYearAmt |
| Total | $18,303,378 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $18,303,378 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $101,611 | CurrentTaxYearAmt |
| Total | $101,611 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $167,310 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $53,764 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,481 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $227,555 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $124,378 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84,179 | CurrentTaxYearMinus3YearsAmt |
| Total | $208,557 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $18,841,101 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $574,545 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.97150 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91840 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2019 AMOUNT: $ 124,378. 2020 AMOUNT: $ 84,179. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $59,769 | OtherCostOrOtherBasisAmt |
| Depreciation | $59,769 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,422 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,422 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $14,965 |
| RIGHT OF USE ASSET | $811,379 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $826,344 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $820,979 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $820,979 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,836,071 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $390,000 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $390,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,446,071 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$137,187 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$137,187 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,308,884 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,268,242 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $390,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $137,187 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $527,187 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,741,055 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,741,055 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CENTER IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND FROM CALIFORNIA FRANCHISE, AND/OR INCOME TAXES UNDER SECTION 23701D OF THE REVENUE AND TAXATION CODE, EXCEPT FOR INCOME TAXES ON UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2023, AND 2022, THE CENTER WAS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES. THE CENTER FILES AND EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION WITH THE CALIFORNIA FRANCHISE TAX BOARD. THE CENTER IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD AFFECT ITS TAX-EXEMPT STATUS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY THE ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE CENTER IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKEKY THAN NOT TO BE SUSTAINED UPON EXAMINATION. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EVENT EXPENSES -137,187. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENT EXPENSES 137,187. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA IN SAN JOSE | Event1Nm |
| Gross Receipts Event1 | $426,700 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $289,513 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $137,187 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $101,563 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $5,500 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $30,124 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $426,700 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $289,513 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $137,187 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $101,563 | RentFcltyCostsTotalEventsAmt |
| Entertainment Total Events | $5,500 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $30,124 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $137,187 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| RENTAL ASSISTANCE | 19 | $49,392 |
| EMERGENCY ASSISTANCE | 1 | $740 |
| REFUGEE CAREER PATHWAYS PROGRAM | 83 | $262,755 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PARS FOLLOW THE DONOR'S INSTRUCTION TO PROCESS ANY PAYMENT BY THE FOLLOWING INTERNAL POLICY. CASEWORKER WILL MAKE THE REQUEST AND SEND IT TO SUPERVISOR FOR APPROVAL. THE REQUESTS CONTAIN THE GRANT CLASSIFICATION, DESCRIPTION, PAYEES ALONG WITH ANY SUPPORTING DOCUMENTS. FINANCE WILL MAKE SURE TO HAVE THE SUPERVISOR'S APPROVAL AND THEN CHECK THE GRANT'S BUDGET PRIOR TO PROCESSING THE PAYMENT. THERE IS A FULL TRACKING SYSTEM IN PLACE FOR EACH GRANT THROUGH THE SPECIFIC CLASS CODE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PARIS SCOTT | PersonNm |
| Title | LEGAL DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $139,750 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $30,745 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $170,495 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | THE MISSION OF PARS EQUALITY CENTER IS TO OFFER AND SOLICIT SOCIAL AND LEGAL SUPPORT FOR ALL MEMBERS OF THE IRANIAN AMERICAN COMMUNITY, INCLUDING REFUGEES, ASYLEES, AND IMMIGRANTS. OUR GOAL IS TO ENGAGE ALL OF OUR COMMUNITY IN THE EFFORT TO LEARN AND DEFEND OUR RIGHTS AND RESPONSIBILITIES AS MEMBERS OF THE AMERICAN SOCIETY. WE WORK TO CREATE A MORE JUST AND COMPASSIONATE COMMUNITY IN WHICH IRANIANS OF ALL CULTURES AND BELIEFS CAN PARTICIPATE. |
| FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: | THE CENTER IS NOT-FOR-PROFIT ORGANIZATION DEDICATED TO HELPING ALL MEMBERS OF THE IRANIAN AMERICAN COMMUNITY AND OTHER PERSIAN SPEAKING COUNTRIES. EFFORTS ARE FOCUSED IN THE SAN FRANCISCO BAY AREA, ORANGE COUNTY, AND LOS ANGELES. THE ORGANIZATION'S STRATEGIES INCLUDE: 1) LEGAL REPRESENTATION OF CIVIL RIGHTS 2) RESPONSIBLE MEDIA COVERAGE AND DEPICTION 3) PROACTIVE COLLABORATION WITH LEGISLATIVE AND POLITICAL BODIES 4) EDUCATIONAL AND COMMUNITY OUTREACH |
| FORM 990, PART VI, SECTION A, LINE 8B | NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S CHAIR AND EXECUTIVE DIRECTOR HAS BEEN ASSIGNED BY THE BOARD TO REVIEW FORM 990 BEFORE IT IS FILED. THE CHAIR & EXECUTIVE DIRECTOR ALSO MAKES FORM 990 AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS PRIOR TO ITS ACTUAL FILING. |
| FORM 990, PART VI, SECTION B, LINE 15B | THE BOARD OF DIRECTORS AND CEO WILL ANNUALLY REVIEW AND APPROVE COMPENSATION FOR THE CONTROLLER. THE COMPENSATION FOR THE CONTROLLER IS DETERMINED BASED ON COMPARATIVE SALARY DATA OF OTHER NONPROFITS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
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