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      <MissionDesc>DEVELOPMENT AND RELIEF FOUNDATION'S (DRF) PURPOSE IS TO DEVELOP A HEALTHY, EDUCATED, SUSTAINABLE COMMUNITY AND PROVIDE RELIEF TO WOMEN, CHILDREN, AND LOW-INCOME INDIVIDUALS. DRF FOCUSES ON FULFILLING THIS PURPOSE IN IRAQ BY PROVIDING GRANTS TO DRF IRAQ. TO MEET ITS PURPOSE, DRF PROVIDES GRANTS FOR QUALITY EDUCATION TO CHILDREN AND ADULTS, INCOME-GENERATING TRAINING FOR WIDOWS, DISTRIBUTING NOURISHING FOOD AND IN-KIND ITEMS TO UNDER-SERVED FAMILIES, SPONSORING ORPHANS AND LESS FORTUNATE CHILDREN. THE ORGANIZATION ALSO HELPED CONSTRUCTING THE KARBALA HOSPITAL (IHH), A FULLY EQUIPPED AND SPECIALIZED HOSPITAL TO MEET THE NEEDS OF THE RESIDENTS AND VISITORS, WHICH WAS COMPLETED AND HAS STARTED PROVIDING HEALTHCARE SERVICES AS OF MAY 23, 2017. THE HOSPITAL WILL REACH FULL CAPACITY AFTER THREE STAGES. UPON COMPLETION, IHH WILL BE ABLE TO MEDICALLY SERVE A POPULATION OF 3 MILLION AT AN AFFORDABLE COST.</MissionDesc>
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        <Desc>FINANCIAL SUPPORT FOR THE POORDRF provides grants for helping thousands of people in need of financial help, especially widows, the disabled, victims of violence, and refugees. During 2022, DRF distributed clothing sets for 2,864 orphans. DRF also, provided assistance to 1,030 underserved families worth of $290,627.</Desc>
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      <GrantsToOrgOutsideUSGrp>
        <PurposeOfGrantTxt>SEE FORM 990</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: FINANCIAL SUPPORT FOR THE POORDRF provides grants for helping thousands of people in need of financial help, especially widows, the disabled, victims of violence, and refugees. During 2022, DRF distributed clothing sets for 2,864 orphans. DRF also, provided assistance to 1,030 underserved families worth of $290,627. OTHER PROGRAM SERVICES 5: IN-KIND GIFTS $26,550Development and Relief Foundation has partnered with The Sepaus Foundation of Orange County, California to supply many families with necessary home appliances like ovens, refrigerators, heaters and swamp coolers over twice a year. OTHER PROGRAM SERVICES 6: FOOD $140,525In 2022 DRF provided funding for the distribution of over 11,345 food baskets. OTHER PROGRAM SERVICES 7: MICRO LOANS $12,960DRF provides grants that go to an emergency loans fund. Financially troubled individuals and families benefit from these loans. As of December 2022, 410 individuals living under the line of poverty received micro loans that ranged between $600-$2000 per person. These families live in different cities in Iraq such as Baghdad, Karbala, and Najaf. Funds for microloan are donated by one partner organization the Sepus Foundation of Orange County, California. OTHER PROGRAM SERVICES 8: OTHER PROGRAM SERVICES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTOR OF THE HOSPITAL IN KARBALA, IRAQ, JAFAR QAZWEENI, IS THE BROTHER TOTHREE BOARD MEMBERS SEYED ALI GHAZVINI, SEYED HASSAN AL QAZWINI, AND SEYED MOSTAFA QAZWINI.THE DIRECTOR AT FRESNO HEAD OFFICE, SALEH DIAALDEEN IS BROTHER-IN-LAW OF THREE BOARD DIRECTORS SEYED ALI GHAZVINI, SAYED MUSTAFA QAZWINI AND SAYED HASSAN QAZWINI. TWO PART TIME EMPLOYEES SAYED MOHAMMAD GHAZVINI IS THE SON OF THE PRESIDENT AND HAIDER QAZWINI IS THE NIECE OF THREE BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MANAGEMENT TEAM CONDUCTS A REVIEW OF THE 990, AND ITS RELATED SCHEDULES, BEFORE SUBMITTING IT TO THE FULL BOARD FOR REVEW AND THEN TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH YEAR ALL BOARD MEMBERS AND STAFF MEMBERS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY, SIGN OFF THAT THEY UNDERSTAND THE POLICY, AND DISCLOSE ANY CONFLICTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>DRF CONDUCTS A STUDY TO ANALYZE THE SALARY ESTIMATED FOR ITS MANAGEMENT EMPLOYEES BASED ON INFORMATION OBTAINED FROM TWO PROFESSIONAL WEBSITES: INDEED.COM AND SALARY.COM. DRF PAYS THE AVARAGE SALARIES ADOPTED BY THE RELATED INDUSTRY I.E. NON- PROFIT ORGANIZATION. FOR EXAMPLE, THE DIRECTOR AVARAGE BASE PAY IN THE UNITED STATES IS BETWEEN $60,307- $81,404 A YEAR, DRF PAID $55,385 FOR THE DIRECTOR. SALARIES AND WAGES ARE PAID TO EMPLOYEES AFTER APPROVAL OF THE PRESIDENT OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>DRF CONDUCTS A STUDY TO ANALYZE THE SALARY ESTIMATED FOR ITS EMPLOYEES BASED ON INFORMATION OBTAINED FROM TWO PROFESSIONAL WEBSITES: INDEED.COM AND SALARY.COM. DRF PAYS THE AVARAGE SALARIES ADOPTED BY THE RELATED INDUSTRY I.E. NON- PROFIT ORGANIZATION. FOR EXAMPLE, THE ADMINISTRATIVE ASSISTANCE AVARAGE BASE PAY IN THE UNITED STATES IS $45,488 A YEAR OR $ $16.98 AN HOUR FOR A FULL OR PART TIME POSITION. DRF DECIDED TO PAY $15 AN HOUR IN CALIFORNIA AND $15-18 AN HOUR IN MICHIGAN. SALARIES AND WAGES ARE PAID TO EMPLOYEES AFTER APPROVAL OF THE PRESIDENT OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>DRF'S FORM 990 DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE ACCESSIBLE ON ITS WEBSITE. OTHER GOVERNING DOCUMENTS ARE PROVIDED TO ANYONE MAKING A REQUEST IN PERSON OR IN WRITING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>
