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THE MANAR FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
THE MANAR FOUNDATION (EIN 95-4115874)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-29
IRS object ID
202602109349100325
Schema version
2025v4.1
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

FieldValueIRS element (for citing)
Return2026-07-29T15:27:47-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261455242PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MISSION TAXBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15845 Horton Street Suite 101AddressLine1Txt
CityMissionCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66202ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954115874EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Manar FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMANABusinessNameControlTxt
Phone8184253400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11522 Lombardy RoadAddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91106ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMona HathoutPersonNm
Person TitleSecretaryPersonTitleTxt
Phone8184253400PhoneNum
Signature2026-07-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTracy BillingPreparerPersonNm
PTINP00038599PTIN
Phone9137222000PhoneNum
Preparation2026-07-29PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,862,990FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$240ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$16,282InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$16,282InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$16,282InterestOnSavingsAdjNetIncmAmt
Gross Rents Rev And Expnss$158,111GrossRentsRevAndExpnssAmt
Gross Rents Net Invst Incm$158,111GrossRentsNetInvstIncmAmt
Gross Rents Adj Net Incm$158,111GrossRentsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$199NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$25,007GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$199CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$199NetSTCapitalGainAdjNetIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$174,832TotalRevAndExpnssAmt
Total Net Invst Incm$174,592TotalNetInvstIncmAmt
Total Adj Net Incm$174,592TotalAdjNetIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$3,550AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$3,550AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$1,545OtherProfFeesRevAndExpnssAmt
Interest Rev And Expnss$6,560InterestRevAndExpnssAmt
Interest Net Invst Incm$6,560InterestNetInvstIncmAmt
Taxes Rev And Expnss$2,298TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$75TaxesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$59,896OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$59,430OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$59,442OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$73,849TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$65,990TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$59,442TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,625TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$135,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$135,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$209,349TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$65,990TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$59,442TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$139,125TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$34,517ExcessRevenueOverExpensesAmt
Net Investment Income$108,602NetInvestmentIncomeAmt
Adjusted Net Income$115,150AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$448,949SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$422,990SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$422,990SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Land Bldg Equip Cost Or Other Bss$113,391LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$100,851LandBldgEquipAccumDeprecAmt
Land BOY$15,375LandBOYAmt
Land EOY$12,540LandEOYAmt
Land EOYFMV$2,440,000LandEOYFMVAmt
Other Assets BOY$0OtherAssetsBOYAmt
Other Assets EOY$0OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$464,324TotalAssetsBOYAmt
Total Assets EOY$435,530TotalAssetsEOYAmt
Total Assets EOYFMV$2,862,990TotalAssetsEOYFMVAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY$0OtherLiabilitiesBOYAmt
Other Liabilities EOY$0OtherLiabilitiesEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$464,324CapitalStockBOYAmt
Capital Stock EOY$435,530CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$464,324TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$435,530TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$464,324TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$435,530TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$464,324TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$34,517ExcessRevenueOverExpensesAmt
Other Increases$5,723OtherIncreasesAmt
Subtotal$435,530SubtotalAmt
Tot Net Ast Or Fund Balances EOY$435,530TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyUS Treasury NotesPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2025-01-24AcquiredDt
Sold2025-12-04SoldDt
Gross Sales Price$25,007GrossSalesPriceAmt
Depreciation$0DepreciationAmt
Cost Or Other Basis$24,808CostOrOtherBasisAmt
Gain Or Loss$199GainOrLossAmt
FMV As Of123169$0FMVAsOf123169Amt
Adjusted Basis As Of123169$0AdjustedBasisAsOf123169Amt
Excess FMV Over Adjusted Bss$0ExcessFMVOverAdjustedBssAmt
Gains Minus Excess Or Losses$199GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$199CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$199NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,510InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$1,510SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$1,510TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,800EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$1,800TotalPaymentsAndCreditsAmt
Original Return Overpayment-$1,800OriginalReturnOverpaymentAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$13EsPenaltyAmt
Overpayment$277OverpaymentAmt
Applied To ES Tax$277AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksThe Manar Foundation - OfficeIndividualWithBooksNm
Phone8185906028PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11522 Lombardy RdAddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91106ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Amre Youness
c/o 1522 Lombardy RdPasadenaCA91106Director0.25$0$0$0
Mona Hathout
c/o 1522 Lombardy RdPasadenaCA91106Director0.25$0$0$0
Maha Youness
c/o 1522 Lombardy DrPasadenaCA91106Director0.25$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1The Foundation funds educational programsDescription1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$483,638AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$2,440,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,923,638TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$2,923,638AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$190,000CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,733,638NetVlNoncharitableAssetsAmt
Minimum Investment Return$136,682MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$139,125ExpensesAndContributionsAmt
Qualifying Distributions$139,125QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$0ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$0ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$174,505ExcessDistributionCyovYr1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$115,150CurrentYearAmt
Year1$116,755Year1Amt
Year2$57,540Year2Amt
Total$289,445TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Current Year$97,878CurrentYearAmt
Year1$99,242Year1Amt
Year2$48,909Year2Amt
Total$246,029TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$139,125CurrentYearAmt
Year1$174,505Year1Amt
Year2$0Year2Amt
Total$313,630TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$139,125CurrentYearAmt
Year1$174,505Year1Amt
Year2$0Year2Amt
Year3$0Year3Amt
Total$313,630TotalAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
Year2$2,862,990Year2Amt
Total$2,862,990TotalAmt

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

FieldValueIRS element (for citing)
Year2$2,862,990Year2Amt
Total$2,862,990TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
New Horizon School - Irvine
10 MarconiIrvineCA92618NCSupport Educational Programs$0
New Horizon School-Pasadena
651 N Orange Grove BlvdPasadenaCA91103NCSupport Educational Programs$45,000
Islamic Center of So Cal
434 S Vermont AveLos AngelesCA90020PCSupport Outreach Efforts$45,500
Muslim Public Affairs Council
5930 N Figueroa St 421005Los AngelesCA90042PCSupport Outreach Efforts$25,000
New Horizon School Westside
1819 Sawtelle BlvdLos AngelesCA90025NCSupport Educational Programs$20,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$135,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$16,282ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$16,282ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$16,282TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Cash Deemed Charitable Expln Stmt CashDeemedCharitableExplnStmt

FieldValueIRS element (for citing)
Short ExplanationCash required for Rental Property & General Expenses $50,000 Cash required for Grants to meet 5% Distribution Requirement $140,000ShortExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
Bank Fees$1,158$704$704
Postage$12$0$12
Insurance Expense$12,092$12,092$12,092
Repair Expense$2,515$2,515$2,515
Property Tax$44,119$44,119$44,119

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUnrealized Gain(Loss)/Accrued InterestDesc
Amt$5,723Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CA Charitable Fee$75$75
Federal Tax$2,223

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