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    <Timestamp>2012-05-15T18:22:56-00:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>272685205</EIN>
      <Name>
        <BusinessNameLine1>CHILDREN OF WAR FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>CHIL</NameControl>
      <Phone>3109622693</Phone>
      <USAddress>
        <AddressLine1>1950 E 16TH STREET Room No M108</AddressLine1>
        <City>NEWPORT BEACH</City>
        <State>CA</State>
        <ZIPCode>92663</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>AMEL NAJJAR</Name>
      <Title>DIRECTOR</Title>
      <DateSigned>2012-05-01</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>WWW.COWF.ORG</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>12665</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>12665</ContributionsGiftsGrantsEtc>
      <TotalRevenue>12665</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>2910</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>2000</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>153</PrintingPublicationsPostage>
      <OtherExpensesTotal>1826</OtherExpensesTotal>
      <TotalExpenses>6889</TotalExpenses>
      <ExcessOrDeficitForYear>5776</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>11624</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>17400</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>7561</BOY>
        <EOY>8912</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>4063</BOY>
        <EOY>8838</EOY>
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      <TotalAssets>
        <BOY>11624</BOY>
        <EOY>17750</EOY>
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        <EOY>350</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>11624</BOY>
        <EOY>17400</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>PROVIDE ASSITANCE FOR CHILDREN AFFECTED BY WAR</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVISION OF NECESSARY STAPLES FOR CHILDREN AFFECTED BY WAR</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>12665</GrantsAndAllocations>
        <ProgramServiceExpenses>3841</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>3841</TotalProgramServiceExpenses>
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        <PersonName>DR JAY CALVERT</PersonName>
        <AddressUS>
          <AddressLine1>1950 E 16TH STREET</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92663</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>002.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>AMEL NAJJAR</PersonName>
        <AddressUS>
          <AddressLine1>1950 E 16TH STREET</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92663</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TANIA ANDERSEN</PersonName>
        <AddressUS>
          <AddressLine1>1950 E 16TH STREET</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92663</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>002.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR JEFFREY HAMMOUDEH</PersonName>
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          <AddressLine1>1950 E 16TH STREET</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92663</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>002.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CLAUDIA NICOLAOU</PersonName>
        <AddressUS>
          <AddressLine1>1950 E 16TH STREET</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92663</ZIPCode>
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        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>002.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR MARK M URATA</PersonName>
        <AddressUS>
          <AddressLine1>1950 E 16TH STREET</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92663</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>002.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationFiled990T>false</OrganizationFiled990T>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>true</MadeLoansToFromOfficers>
      <LoansToFromOfficers referenceDocumentId="990L">350</LoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <TheBooksAreInCareOf>
        <NamePerson>AMEL NAJJAR</NamePerson>
        <AddressUS>
          <AddressLine1>1950 E 16TH STREET M108</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92663</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3109622693</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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    <IRS990ScheduleA documentId="990A" softwareId="11000218" softwareVersion="2011.0.0">
      <Hospital170b1Aiii>X</Hospital170b1Aiii>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
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    <IRS990ScheduleB documentId="990B" softwareId="11000218" softwareVersion="2011.0.0">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleL documentId="990L" softwareId="11000218" softwareVersion="2011.0.0">
      <LoanTable>
        <NamePerson>JEFFREY HAMMOUDEH</NamePerson>
        <PurposeOfLoan>SATISFY EXPENSES</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>350</OriginalPrincipalAmount>
        <BalanceDue>350</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>false</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>350</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O" softwareId="11000218" softwareVersion="2011.0.0">
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 10, Grants Paid Activity CANDIDATE ASSITANCE, Grantee VARIOUS, Relationship , Description of Property CLOTHING, Purpose of Payment ASSISTANCE, Book Value 2,910, Method Used to Determine BV PURCHASE, Fair Market Value 2,910, Method Used to Determine FMV , Date Received 12/31/2011 Form 990-EZ, Part I, Line 16, Other Expenses Travel 133 Form 990-EZ, Part I, Line 16, Other Expenses Fundraising 602 Form 990-EZ, Part I, Line 16, Other Expenses Conferences, conventions, and meetings 150 Form 990-EZ, Part I, Line 16, Other Expenses COMPUTER EXPENSES 225 Form 990-EZ, Part I, Line 16, Other Expenses WEBSITE 656 Form 990-EZ, Part I, Line 16, Other Expenses BANK FEES 36 Form 990-EZ, Part I, Line 16, Other Expenses MISCELLANEOUS 24 Form 990-EZ, Part II, Line 24, Other Assets WEBSITE Beginning of year 4,063, End of year 8,838 Form 990-EZ, Part II, Line 26, Liabilities LOAN FROM JEFF HAMMOUDEH Beginning of year 0, End of year 350</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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