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CHILDREN OF WAR FOUNDATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
CHILDREN OF WAR FOUNDATION (EIN 27-2685205)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-15
IRS object ID
202621359349314942
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)
Return2026-05-15T16:28:32-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464051630PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MIKE HABIB EABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line113215 E PENN STREET STE 329AddressLine1Txt
CityWHITTIERCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90602ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN272685205EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHILDREN OF WAR FOUNDATIONBusinessNameLine1Txt
Business Name Line2CHILDREN OF WAR FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt
Phone3108804128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 E GLEN OAKS BLVD OFFICE 228AAddressLine1Txt
CityGLENDALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP91207ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMEL NAJJARPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3108804128PhoneNum
Signature2026-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMIKE HABIBPreparerPersonNm
PTINP00358890PTIN
Phone5622046700PhoneNum
Preparation2026-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1CHILDREN OF WAR FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerAMEL NAJJARPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 E GLEN OAKS BLVD OFFICE 228AAddressLine1Txt
CityGLENDALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP91207ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$233,148GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.COWF.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOUR MISSION IS TO DELIVER ACCESS TO GLOBAL HEALTH AND EDUCATION TO COMMUNIT TIES AFFECTED B POVERTY, WAR , NATURAL DISASTER, DISCRIMINATION, ISOLATIONActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$91,463PYContributionsGrantsAmt
CY Contributions Grants$233,148CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$91,463PYTotalRevenueAmt
CY Total Revenue$233,148CYTotalRevenueAmt
PY Grants And Similar Paid$117,832PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$108,547CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$34,010PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$1,428PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$9,559PYOtherExpensesAmt
CY Other Expenses$7,048CYOtherExpensesAmt
PY Total Expenses$162,829PYTotalExpensesAmt
CY Total Expenses$115,595CYTotalExpensesAmt
PY Revenues Less Expenses-$71,366PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$117,553CYRevenuesLessExpensesAmt
Total Assets BOY$137,298TotalAssetsBOYAmt
Total Assets EOY$254,850TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$137,298NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$254,850NetAssetsOrFundBalancesEOYAmt
MissionOUR MISSION IS TO DELIVER ACCESS TO GLOBAL HEALTH AND EDUCAT ION TO COMMUNITIES AFFECTED BY POVERTY, WAR, NATURAL DISASTE DISCRIMINATION, CLIMATE CHANGE, ISOLATION, AND MIGRATION CHALLENGESMissionDesc
Grant$57,993GrantAmt
DescMENA OUTREACH PROGRAMMING PROVIDED ACCES TO HIGH SCHOOL EDUCATION TO 329 STUDENTS, SUPPORTED DISPLACE AND POOR FAMILIES RESIDING IN NORTHERN JORDANDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Grant$50,054GrantAmt
DescGLOBAL HEALTH PURCHASED MEDICAL AID AND HUMANITARIAN AID TO SUPPORT SURGICAL PROCEDURES FIELD COORDINATION FOR TRIAGE AND MEDICAL CARE IN MENA REGIONSAND LOCAL CHILDREN AND TEENS IN USA WHO HAVE BEEN RELOCATED AND SUPPORTED BY COWF FOR LONG TERM CAREDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Grant$500GrantAmt
DescEMERGENCY RESPONSE PROVIDING SUPPORT TO DISPLACED FAMILIES RESIDING IN JORDAN AND SYRIA DELIVERING AID AND EMERGENCY RESPONSE COORDINATORSDesc
FieldValueIRS element (for citing)
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAMEL NAJJARPersonNm
Phone3108804128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 E GLEN OAKS BLVD OFFICE 228AAddressLine1Txt
CityGLENDALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP91207ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
AMEL NAJJAR
CEO FOUNDER010.00000.00Yes (X)$0$0$0
JEFFREY HAMMOUDEH
CHAIRMAN002.00000.00Yes (X)$0$0$0
CLAUDIA NICOLAU
TREASURER001.00000.00Yes (X)$0$0$0
NADIA NAFFA
DIRECTOR HEAD OF MISSION001.00000.00Yes (X)$0$0$0
DR JEFFREY HAMMOUDEH
BOARD MEMBER002.00000.00Yes (X)$0$0$0
FAWAZ SHASHAA
PROJECT MANAGEMENT050.00000.00Yes (X)$0$0$0
ILAHA OMAR
INTERNATIONAL DIRECTOR001.00000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$233,148AllOtherContributionsAmt
Total Contributions$233,148TotalContributionsAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$233,148TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$108,547TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,755TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
BANK FEES$295
POSTAGE$834
WEBSITE$2,386
LICENSES$1,778

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$115,595TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$137,298BOYAmt
EOY$254,850EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$137,298BOYAmt
EOY$254,850EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$137,298BOYAmt
EOY$254,850EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$137,298BOYAmt
EOY$254,850EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$137,298BOYAmt
EOY$254,850EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$117,553ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$339,205CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$174,104CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$91,463CurrentTaxYearMinus1YearAmt
Current Tax Year$233,148CurrentTaxYearAmt
Total$837,920TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$339,205CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$174,104CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$91,463CurrentTaxYearMinus1YearAmt
Current Tax Year$233,148CurrentTaxYearAmt
Total$837,920TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$837,920PublicSupportTotal170Amt
Total Support$837,920TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
990, Part VI, Line 7aAMEL NAJAR
990, Part VI, Line 11bTWO BOARD MEMBER REVIEW
990, Part VI, Line 12cADVISORY AND TEAM MEMBER POLICY ARE SENT WITH ORGANIZATIONAL PRACTICES AND CONSENT
990, Part VI, Line 15BOARD MEMBERS REVIEW
990, Part VI, Line 19DOCUMENTS CAN BE MADE AVAILABLE AND ARE DOWNLOADABLE ONLINE

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