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    <ReturnTs>2020-07-16T16:32:30-04:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>272685205</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Children of War Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Amel Najjar</InCareOfNm>
      <BusinessNameControlTxt>CHIL</BusinessNameControlTxt>
      <PhoneNum>3108804128</PhoneNum>
      <USAddress>
        <AddressLine1Txt>319 N ORLANDO AVE</AddressLine1Txt>
        <CityNm>los angeles</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90048</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Amel Najjar</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <SignatureDt>2020-07-16</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>142.129.123.159</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-07-16</IPDt>
      <IPTimezoneCd>ES</IPTimezoneCd>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
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      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.cowf.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA1" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>144580</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>129580</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>15000</OtherRevenueTotalAmt>
      <TotalRevenueAmt>144580</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>122172</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6525</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>5262</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>133959</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10621</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>12927</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1032</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>24580</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>12927</BOYAmt>
        <EOYAmt>13548</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>11032</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>12927</BOYAmt>
        <EOYAmt>24580</EOYAmt>
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        <BOYAmt>12927</BOYAmt>
        <EOYAmt>24580</EOYAmt>
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      <PrimaryExemptPurposeTxt>CHILDREN OF WAR FOUNDATION'S MISSION IS TO DELIVER ACCESS TO TRANSFORMATIONAL HEALTHCARE, MEDICAL EDUCATION AND INFRASTRUCTURE NEEDS TO CHILDREN AND FAMILIES AFFECTED BY POVERTY, WAR, NATURAL DISASTER, DISCRIMINATION, CLIMATE CHANGE, ISOLATION, AND MIGRATION CHALLENGES. COWF ENVISIONS A WORLD WHERE DISADVANTAGED CHILDREN SUCCEED IN LIFE IN AN ENVIRONMENT THAT PROMOTES THEIR HEALTH, SOCIAL, CULTURAL AND MORAL DEVELOPMENT. THANKS TO OUR CARE AND COMMITMENT TO YOUTH WORLDWIDE, PROGRESS WILL BE MADE SIMULTANEOUSLY ON ALL 17 SUSTAINABLE DEVELOPMENT GOALS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>6 SURGICAL AND MEDICAL OUTREACH MISSIONS TO JORDAN, HAITI AND KENYA , PROVIDING LIFE SAVING CARE TO DISPLACED AND DISADVANTAGED CHILDREN. OVER 600 CHILDREN PROVIDED WITH LIFE ENABLING SURGICAL CARE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>18828</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>76877</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>REFUGEE YOUTH OUTREACH, HOUSING AND AID RELIEF. TRANSPORTATION AND STIPEND EXPENSES FOR SHELTER TO APPROX 90 REFUGEE FAMILIES AND COWF BENEFICIARIES. INCLUDES, FOOD, MEDICAL SUPPLIES, MEDICATION, TARPS, EQUIPMENT FOR HEATERS, WOOD, CLOTHING</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>32650</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUSTAINABLE DEVELOPMENT GOALS OUTREACH, COWF YOUTH AND HEALTHCARE PROFESSIONALS GLOBAL HEALTH/EDUCATION CAPACITY BUILDING PROGRAMMING, WORKSHOPS,</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12635</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>122162</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Amel Najjar</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">CLAUDIA NICOLAUO</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">NADIA NAFFA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DR JEFFREY HAMMOUDEH</PersonNm>
        <TitleTxt>DICRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DR MARK URATA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DR PAUL KOKOROWSKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DR OSAMA HAMERNEH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DR ZIAD DAHABREH</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DR SHUANA VALI</PersonNm>
        <TitleTxt>DICRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DR KHALDOUN HADDADIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">SARA SHASHAA</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">LINA HADDAD</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>true</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <BusinessName>
          <BusinessNameLine1Txt>AMEL NAJJAR</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>319 N ORLANDO AVE</AddressLine1Txt>
          <CityNm>los angeles</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90048</ZIPCd>
        </USAddress>
        <PhoneNum>3108804128</PhoneNum>
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      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>35788</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48612</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78975</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144580</CurrentTaxYearAmt>
        <TotalAmt>352035</TotalAmt>
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        <CurrentTaxYearMinus4YearsAmt>35788</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44080</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>78975</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144580</CurrentTaxYearAmt>
        <TotalAmt>352035</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>352035</PublicSupportTotal170Amt>
      <TotalSupportAmt>352035</TotalSupportAmt>
      <PublicSupportCY170Pct>1</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II - Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Year:, Amount:, Description:| 2015, , | 2016, | 2017, | 2018, | 2019, |</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part III - Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>| Year:, Amount:, Description:| 2015, , | 2016, | 2017, | 2018, | 2019, |</ExplanationTxt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Doing Business As Names</FormAndLineReferenceDesc>
        <ExplanationTxt>Children of War Foundaion</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| in-kind medical equipment and PPE Supplies, $15000|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Grants And Similar Amounts Paid:, Amount:| GLOBAL HEALTH OUTREACH, $76887| REFUGEE EDUCATION HOUSING HUMANITARIAN AID (JORDAN KENYA HAITI), $32650| COWF YOUTH COMMITMENT OUTREACH DEVELOPMENT, $7522| SURGICAL SUPPLIES OUTREACH, $5000| SDG'S DEVELOPMENT, $113|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| ACCOUNTS RECEIVABLE, $1032|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| in-kind medical equipment and PPE, $, $10000| account receivable, $, $1032|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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