2026-03-12T18:30:42-07:00 2024-12-31 300220579 Escott & Company LLC 628 S Water St Kent OH 44240 990 2024-01-01 882454707 HEAL PALESTINE INC HEAL 3306712143 PO BOX 453 KENT OH 44240 STEVE SOSEBEE Executive Director 2026-03-12 true true Al Stefanov CPA P00358511 3306734819 2024 2025-03-06 01:10:19Z X X PO BOX 453 KENT OH 44240 20736830 false X N/A X 2022 DE HEAL Palestine is a U.S. 501(c)(3) nonprofit organization established to provide humanitarian relief, medical care, educational support, and leadership development for children and youth affected by war and poverty in Palestine. The organizations programs address urgent health needs through medical missions, rehabilitation, and patient care; improve access to education through scholarships, school rehabilitation, and learning initiatives; deliver food, shelter, and psychosocial assistance to displaced families; and cultivate youth leadership and community engagement opportunities. Through these integrated efforts, HEAL Palestine works to promote health, education, aid, and leadershipthe four pillars of its missiontoward the overall well-being and long-term recovery of Palestinian children and their communities. 7 6 11 540 17243 16243 19979279 0 1 327988 20307268 1343166 0 554714 0 573673 6268396 8166276 12140992 12506983 365991 12140992 X HEAL PALESTINE IS A U.S. 501(C)(3) NONPROFIT ORGANIZATION DEDICATED TO IMPROVING THE WELL-BEING OF CHILDREN AND YOUTH IN PALESTINE THROUGH PROGRAMS IN HEALTH, EDUCATION HUMNITARIAN AID, AND LEADERSHIP DEVELOPMENT. THE ORGANIZATION SUPPORTS MEDICAL CARE, MENTAL HEALTH, AND REHABILITATION SERVICES, EXPANDS EDUCATIONS OPPORTUNITIES, PROVIDES ESSENTIAL RELIEF FOR FAMILIEIS FACING HARDSHIP, AND OFFERS YOUTH-FOCUSED INITIATIVES THAT BUILD SKILLS, RESILIENCE, AND COMMUNITY ENGAGEMENT. TOGETHER, THESE PROGRAMS ADVANCE HEALS MISSION TO SUPPORT THE LONG-TERM STABILITY AND DEVELOPMENT OF PALESTINIAN CHILDREN AND THEIR COMMUNITIES. false false 3082359 PROGRAM SERVICE ACCOMPLISHMENTS - MULTIPLE PROGRAMS AND EXPENSES TOTAL $3,082,359 - IN 2024, THE ORGANIZATION HAD SEVERAL PROGRAMS AND PROJECTS INCLUDING BUT NOT LIMITED TO ITS EDUCATION PROGRAM, ITS MEDICAL MISSIONS PROGRAM, ITS MENTAL HEALTH PROGRAM, SUPPORTING NEUROSURGEONS IN GAZA, AND ITS GRANT SUPPORTING THE KUWAITI FIELD HOSPITAL. UNDER THE EDUCATION PROGRAM THE ORGANIZATION OPERATED MAKESHIFT CLASSROOMS PROVIDING SAFE LEARNING SPACES AND SUPPORTED PARTNERS AND INITIATIVES ADDRESSING THE EDUCATIONAL DISRUPTIONS FOR GAZAN CHILDREN IN GAZA AND EGYPT. THROUGH ITS MEDICAL MISSIONS PROGRAM THE ORGANIZATION FACILITATED DOCTORS TRAVEL TO THE REGION TO TREAT PATIENTS AND TRAIN LOCAL MEDICAL PROFESSIONALS. THROUGH ITS MENTAL HEALTH PROGRAM, THE ORGANIZATION PROVIDED INDIVIDUAL AND GROUP THERAPY FOR TRAUMATIZED CHILDREN IN GAZA AND THOSE DISPLACED IN EGYPT. THROUGH ITS HEAL PALESTINE-KUWAIT SPECIALTY FIELD HOSPITAL IN KHAN YOUNIS, HUNDRED OF THOUSANDS OF PATIENTS WERE TREATED. 2419047 Humanitarian Aid Program - Expenses Total $2,419,047 - In 2024, the Organization operated an extensive humanitarian aid program in Gaza to address the urgent needs arising from widespread disruption to basic services and living conditions. Program funds were used to provide direct assistance in the form of food, shelter, clothing, hygiene items, medicine, and psychosocial support, for children and their families. The Organization supported multiple community food kitchens that prepared and distributed cooked meals daily to displaced families living in overcrowded shelters and temporary encampments. The program also provided emergency shelter support, including tents, bedding, and basic household supplies, to families who had lost their homes. In addition, The Organization conducted large scale distributions of clothing, hygiene kits, and essential medications, helping ensure that vulnerable children received the basic necessities required for their health, safety and dignity. Recognizing the severe emotional toll of displacement and violence on children, the Organization also organized social, recreational, and structured psychosocial activities that offered safe spaces for play, learning, and emotional recovery.Through these combined efforts, the Organization delivered humanitarian assistance to over 500,000 children and families in 2024, including populations with limited access to basic services and constrained humanitarian access. All activities were conducted for charitable purposes and focused exclusively on meeting immediate humanitarian and child-focused needs. 1002447 PROGRAM SERVICE ACCOMPLISHMENTSPrescription Program - EXPENSES TOTAL $1,002,447 - In 2024, the Organization provided essential medications to patients throughout Gaza during a period of significant disruption to local pharmaceutical supply chains and access to medical treatment. Program funds supported the operation of a community pharmacy, the procurement of medications for HEAL Palestines field hospital, and the distribution of medicines through partner health care providers. Through these activities, more than 90,000 patients received treatment for injuries, chronic conditions, infections, and other urgent medical needs at a time when local availability of medications was severely constrained. The program helped ensure continuity of care and improved access to necessary treatments for vulnerable populations. 658940 GLOBAL HEALING PROGRAM - EXPENSES TOTAL $658,940 - THE ORGANIZATION FACILITATES QUALITY MEDICAL TREATMENT ABROAD FOR INJURED AND SICK CHILDREN FROM GAZA WHERE THE TREATMENT IS UNAVAILABLE. WHILE ABROAD THE CHILDREN AND THEIR ACOCOMPANYING FAMILY MEMBERS RECIEVE COMPREHENSIVE CARE INCLUDING MENTAL HEALTH AND EDICATIONAL SUPPORT. THE GOAL OF THE PROGRAM IS TO TREAT THE CHILDREN'S MEDICAL NEED WHILE GIVING THEM HOPE FOR BETTER FUTURES. 658940 7162793 true true false false false false false false false false true false false false true false true false false true true true false false true false false false false true false false false false false false false false false false false false false false false false false true 9 0 false 11 true true true true OC false false false true true false 0 false false false false false false false X 7 6 true false false false false false false true false false false true true true true false false true false false DE OH X STEVE SOSEBEE 3306712143 1675 EAST MAIN STREET STE 248 KENT OH 44240 STEVE SOSEBEE Executive Dir. 50.00 0.00 X X 150000 0 25836 NASEEM TUFFAHA Chairman 5.00 0.00 X X 0 0 0 TANIA NASIR VICE-CHAIR 15.00 0.00 X X 0 0 0 DR ZEENA SALMAN Secretary 40.00 0.00 X X 0 0 0 MOHANNED AWAD Treasurer 5.00 0.00 X X 0 0 0 DR GREG STOCKS AT-LARGE 10.00 0.00 X 0 0 0 ALI ALIREZA AT-LARGE 5.00 0.00 X 0 0 0 150000 25836 1 false true false 0 19979279 19979279 0 1 1 0 0 0 0 604146 293401 310745 0 153404 136161 17243 17243 0 20307268 17243 1 X 3814 3814 0 1339352 1339352 0 150000 75000 37500 37500 0 295545 175403 103199 16943 7145 3776 2097 1272 66794 22 66772 35230 20949 9868 4413 314767 308100 6667 18242 4902 13340 6608 6608 0 0 0 256506 203380 36129 16997 127419 60 14627 112732 19883 13188 6457 238 35095 312 27509 7274 0 81 81 58942 45644 9552 3746 0 4568 4568 0 0 0 66 66 HUMANITARIAN AID PROGRAM 2419047 2419047 PRESCRIPTION PROGRAM 1002447 1002447 GLOBAL HEALING PROGRAM 658940 658940 MERCHANT FEES 339743 339743 1006042 888376 84851 32815 8166276 7162793 429810 573673 11952430 0 0 16313 0 0 0 0 535267 2973 2973 0 0 0 0 0 0 12506983 362580 3411 0 365991 X 11047067 1093925 0 12140992 0 12506983 12140992 X false true X true false X 19979279 19979279 0 0 19979279 19979279 0 19979279 0 0 0 19979279 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2973 2973 2973 3411 3411 20307268 20307268 20307268 8166276 8166276 8166276 true MIDDLE EAST 1 16 HUMANITARIAN AID HEALTH AND HUMAN SERVICES 2419047 MIDDLE EAST 1 6 PRESCRIPTION PROGRAM HEALTH AND HUMAN SERVICES 1002447 MIDDLE EAST 1 6 GLOBAL HEALING PROGRAM HEALTH AND HUMAN SERVICES 658940 3 28 3 28 4080434 4080434 MIDDLE EAST FIELD HOSPITAL 1239866 ACH MIDDLE EAST MATERNITY WARD 99486 ACH 2 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US General Oversight and Governance - All programmatic activities are monitored through written reports, financial reconciliations, and direct supervision by HEAL staff. HEAL's Board of Directors maintains ongoing oversight of all international activities and finances. Financial reports, expense documentation, and program operations are reviewed by the Board on a recurring basis to ensure compliance with HEALs policies and applicable laws.Humanitarian Aid Program - HEALs Humanitarian Aid Program provides community-wide assistance, including food distribution, emergency shelter materials, bedding, household supplies, clothing, hygiene kits, essential medicines, and psychosocial support for children, on an open, non-selective basis. HEAL does not issue cash transfers, vouchers, or individualized household aid under this program. HEAL directly manages and implements this humanitarian assistance using its own resources and staff and arms-length contractors that perform services under HEALs direction and are compensated as vendors. HEAL retains full operational control over procurement, distribution, and program oversight, and does not transfer funds or assets to any separate foreign organization for that organizations discretionary use.Food-Kitchen Operations - Through HEALs community food-kitchen, meals are prepared and distributed on an open, non-selective basis to the general affected population. HEAL does not issue cash, vouchers, or household-targeted assistance in connection with this program. The food-kitchen operations are directly managed by HEAL: the organization receives donated food and supplies or purchases such, hires and pays independent contractors to assist with preparation and distribution, and oversees all aspects of the programs implementation.Prescription Program - Through this program, HEAL operates a community pharmacy, procures medicines for its partner field hospital, and distributes essential medications through coordinated medical-service channels. These medications are provided broadly to the affected population as part of HEALs own health-delivery operations. No cash assistance, vouchers, or targeted economic benefits are provided to specific patients or families. All program activities are carried out under HEALs direct oversight. HEAL purchases pharmaceuticals and medical supplies, engages contractors or medical personnel at arms length to support delivery, and controls logistical operations. Kuwait Hospital - Assistance to Foreign Org. HEAL provided humanitarian medical assistance to Kuwait Hospital in Gaza, including supplies of fuel and medication, and funding for additional pharmaceuticals, supplies, operations, and limited capital support, enabling continued emergency and essential care for civilians. HEAL ensures charitable use of all resources through pre-approved budgets, required financial and activity reports, on-site monitoring, invoice verification, and review of inventory logs. All medical supplies procured with HEAL funds must be purchased from approved vendors, stored securely, and distributed under documented procedures, with periodic spot-checks to confirm proper use and prevent diversion. Written grant agreements, restricted budgets, and end-use verification ensure that all assistance is used solely for humanitarian medical purposes and not for any private, sectarian, or political activity. HEALs work is strictly nonpolitical, based solely on medical need, and supported by strong anti-diversion safeguards including real-time monitoring of sensitive items and termination rights for noncompliance. Regular communication with hospital leadership and documentation review ensure that assistance reaches the intended civilian beneficiaries. Part I, Line 3f - Method of Accounting US GAAP - ACCRUAL BASIS Part II, Line 1 - Method of Accounting US GAAP - ACCRUAL BASIS X X X X X false AA AK AL AR CA CO CT DC FL GA HI IL KS KY LA MA MD ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN VA WA WI WV DINNERS/EVENTS 604146 604146 186276 51246 16096 39783 604146 604146 186276 51246 16096 39783 293401 310745 X X X false false false false false false false false false STEVE SOSEBEE Executive Dir. 150000 25836 175836 Form 990, Part VI, Section A, Line 2 Board Member and Officer, Dr. Zeena Salman, is the spouse of the Executive Director, Steve Sosebee. Zeena recuses herself from deliberations and votes involving the Executive Directors compensation and any related-party matters. Form 990, Part VI, Section B, Line 11b A draft Form 990 is prepared by management with assistance from the Organizations external accountant. The Treasurer reviews the draft and discusses it with management and the external accountant. The draft return is then circulated to all voting members of the Board of Directors prior to filing. Board members may ask questions and request revisions. After revisions are incorporated, the Board reviews the final Form 990 and authorizes its filing with the IRS. Form 990, Part VI, Section B, Line 12c The Organization regularly and consistently monitors and enforces compliance with its conflict of interest policy. Each board member is required to review and sign the conflict of interest policy upon joining the Board and again on an annual basis. The Organization also provides periodic reminders regarding the policys requirements and actively monitors for potential conflicts during board and committee meetings and other decision-making processes. When a matter arises that may present a conflict, the affected board member is required to disclose the potential conflict and, where appropriate, recuse themselves from related discussions and any vote. These procedures are intended to ensure ongoing compliance and to promote transparency and accountability in the Organizations governance. Form 990, Part VI, Section B, Line 15a The compensation is reviewed and approved by the Board of Directors using a process that follows the principles of the IRS rebuttable presumption of reasonableness. The Board evaluates compensation annually and considers comparable data from similarly-situated nonprofit organizations, including compensation surveys, Form 990 filings of peer organizations, and other relevant market information.The Executive Director does not participate in discussions or votes regarding their own compensation. Minutes are maintained to document the data reviewed, the deliberations, and the final Board action. Final approval of the compensation is made by disinterested Board members and recorded in the organizations official records. Form 990, Part VI, Section C, Line 19 The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request. Form 990, Part IX, Line 24e BANK AND CURRENCY EXCHANGE FEE: Column (A) - Total = $118968; Column (B) - Program Services = $103946; Column (C) - Management & General = $15022; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BRANCH OFFICE ADMIN EXP: Column (A) - Total = $36653; Column (B) - Program Services = $0; Column (C) - Management & General = $36653; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BRANCH OFFICE BANK CHARGES: Column (A) - Total = $1614; Column (B) - Program Services = $0; Column (C) - Management & General = $1614; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS: Column (A) - Total = $19448; Column (B) - Program Services = $16607; Column (C) - Management & General = $2081; Column (D) - Fundraising = $760 Form 990, Part IX, Line 24e EDUCATION PROGRAM: Column (A) - Total = $269063; Column (B) - Program Services = $269063; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FEDERAL INCOME TAX : Column (A) - Total = $3411; Column (B) - Program Services = $0; Column (C) - Management & General = $3411; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LICENSES & PERMITS: Column (A) - Total = $8079; Column (B) - Program Services = $107; Column (C) - Management & General = $7972; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEDICAL MISSION PROGRAM: Column (A) - Total = $54995; Column (B) - Program Services = $54995; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MENTAL HEALTH PROGRAM: Column (A) - Total = $98006; Column (B) - Program Services = $98006; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $9544; Column (B) - Program Services = $469; Column (C) - Management & General = $9075; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e NEUROSURGERY PHYSICIAN SUPPORT: Column (A) - Total = $50000; Column (B) - Program Services = $50000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER HEALTH PROGRAMS: Column (A) - Total = $284761; Column (B) - Program Services = $284761; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $10940; Column (B) - Program Services = $946; Column (C) - Management & General = $1339; Column (D) - Fundraising = $8655 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $569; Column (B) - Program Services = $403; Column (C) - Management & General = $166; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e REPAIRS & MAINTENANCE: Column (A) - Total = $6142; Column (B) - Program Services = $6142; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEPHONE: Column (A) - Total = $4623; Column (B) - Program Services = $2931; Column (C) - Management & General = $1692; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e WEBSITE: Column (A) - Total = $29226; Column (B) - Program Services = $0; Column (C) - Management & General = $5826; Column (D) - Fundraising = $23400 990 FORM VI LINE 14 - WRITTEN DOCUMENTATION POLICY THE ORGANIZATION'S DOCUMENT RETENTION AND DESTRUCTION POLICY WAS FORMALLY ADOPTED AFTER 2024. HOWEVER, THE ORGANIZATION ALWAYS FOLLOWED RETENTION PRACTICES CONSISTENT WITH THE DRAFT POLICY, INCLUDING MAINTAINING FINANCIAL, GOVERNANCE, AND COMPLIANCE RECORDS IN ACCORDANCE WITH RECOMMENDED NONPROFIT BEST PRACTICES. 990 ITEM B - AMENDED RETURN THIS FORM 990 AMENDS THE ORIGINAL RETURN FOR THE YEAR ENDED DECEMBER 31, 2024. THE ORIGINAL RETURN WAS PREPARED BASED ON THE ORGANIZATION'S THEN AVAILABLE, UNAUDITED FINANCIAL INFORMATION. FOLLOWING COMPLETION OF THE ORGANIZATION'S INDEPENDENT AUDIT AND ISSUANCE OF THE AUDITED FINANCIAL STATEMENTS FOR 2024, THE ORGANIZATION RECORDED CERTAIN POST-CLOSING AUDIT ADJUSTMENTS AND MADE CERTAIN PRESENTATION/CLASSIFICATION UPDATES TO CONFORM THE FORM 990 TO THE AUDITED FINANCIAL STATEMENTS. UPDATES INCLUDE CHANGES TO THE PRESENTATION/CLASSIFICATION OF REVENUE AND FUNCTIONAL EXPENSES AND CERTAIN BALANCE SHEET LINE ITEMS, INCLUDING UPDATES TO PART VIII, PART IX, PART X, PART XI, SCHEDULE A, AND SCHEDULE D. THE AMENDMENTS PRIMARILY REFLECT RECLASSIFICATIONS/PRESENTATION UPDATES AND DID NOT MATERIALLY AFFECT TOTAL NET ASSETS OR THE ORGANIZATION'S PUBLIC CHARITY STATUS. 990 PART IV LINE 29 - DONATED GOODS AND SERVICES Certain third parties donated goods (and, in some cases, services) directly to program beneficiaries. Because the Organization did not take possession or control of these donated items/services, they are not reflected as noncash contributions on Part VIII, line 1g (consistent with the Organizations audited financial statement disclosures). 990 PART VI LINE 13 - WRITTEN WHISTLEBLOWER POLICY THE ORGANIZATION'S WHISTLEBLOWER POLICY WAS FORMALLY ADOPTED AFTER 2024. HOWEVER, THE ORGANIZATION ALWAYS FOLLOWED INTERNAL PROCEDURES THAT ALIGN WITH THE PRINCIPLES OF THE DRAFT POLICY, INCLUDING MAINTAINING CHANNELS FOR REPORTING CONCERNS AND SAFEGUARDING INDIVIDUALS WHO RAISE ISSUES IN GOOD FAITH.