Development and Relief Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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, US AND OTHER COUNTRIES. 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 and operating THE KARBALA HOSPITAL (IMAM AL-HUJJAH HOSPITAL (IHH), A FULLY EQUIPPED AND SPECIALIZED HOSPITAL TO MEET THE NEEDS OF THE RESIDENTS AND VISITORS. IHH STARTED PROVIDING HEALTHCARE SERVICES AS OF MAY 23, 2017. THE HOSPITAL IS SERVING A POPULATION OF 3 MILLION AT AN AFFORDABLE OR DISCOUNTED COST AND provides about 700 JOBS.On average, IHH delivers 650 healthcare services daily, making a significant impact on the community's health and well-being.
- Income
- $998,237
- Spending
- $1.2 million
- Spent on programs
- 71%
- Reserves
- 8.8 months of spending
- Largest source of income
- donations and private grants, 84%
- Employees
- 3
- Highest pay
- $120,000, president
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 63 out of 100. Higher than 29% of charities in its peer group (public safety and disaster relief, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 8.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 18% of income.
Income trend
0 of 15Income fell 73% on the year before.
Spending floor
15 of 1571% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 91 out of 100. Higher than 91% of charities in its peer group (public safety and disaster relief, $250k to $1m).
Independent board
25 of 255 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (8)
- $236,733 spent. GRANTS FOR EDUCATION:Development and Relief Foundation provides funding for four schools, serving orphans and non-orphans. Over 100 teachers and administrators served an average of 603 boys and girls every year for the last 20 years.The Development and Relief Foundation provides funding for Imam al-Sadiq elementary school that was established in 2007. Students study courses ranging from math, science, history, social studies, Arabic, and English, Saturday through Thursday. What makes the Development and Relief Foundations school so special is the fact that DRF has gone beyond the required curriculum by adding computer skills and physical education courses.Al-Sadiq Elementary school has had a 97% pass rating for the last year. All students are Orphans. Food, clothing, school supplies, and transportation are provided to all students free of charge.DRF also provides funding for a preschool and kindergarten that exclusively caters to over 17 orphans and has proudly started teaching these future leaders.DRF also provides funding for Al-Salihat Girls Academy since November 2014, Al-Salihat Girls Academy teaches hundreds of intelligent young women. Graduates of the school have been accepted at prestigious and advanced universities such as medical, pharmaceutical, dentistry and engineering schools.DRF also provides funding for Al-Mashariq Junior high with 83 students starting in 2020.DRF offers grants for student loans. These loans are offered to outstanding low-income students to pursue their higher education at professional universities in majors such as pharmacy, dentistry, medicine and engineering. Students repay the loans to DRF-Iraq when they graduate and get a job. The funds available after repaying the loans will be used for loans again.THE DRF BOARD APPROVED SUPPORT FOR ARK ACADEMY IN ARIVNE CALIFORNIA TO BE ESTABLISHED.
- $234,350 spent. ORPHANS:DRF provides support for over 2500 orphans and their fosters families. Support includes financial aid, healthcare services, clothing, food, and in-kind items. DRF also provides grants to orphan schools such as Al Sadiq Elementary School, Al Sadiq preschool, Al Salihat Academy, and Al-Mashariq school.
- $168,710 spent. FINANCIAL SUPPORT FOR THE POOR:DRF provides grants for helping thousands of people in need of financial help, especially widows, the disabled, victims of violence, and refugees. During 2025, DRF distributed clothing sets for 522 orphans and underserved people. DRF also provided assistance to 3911 underserved families.The Development and Relief Foundation supplied many families with necessary home appliances, such as heaters and swamp coolers over twice a year.
- $73,717 spent. GRANTS FOR FOOD:In 2025 DRF provided funding for the distribution of over 10,796 food baskets. DRF expanded their efforts to distribute foods in Africa.
- $51,480 spent. GRANTS FOR GENERAL CHARITY: Recognizing a growing need for community resources, the DRF Board approved support in 2024 for the Islamic Institute of Americas new center and Muslim Education Community Center of America serving Michigan residents.
- $33,008 spent. HOSPITAL:IHH continued to advance its scope of medical and surgical services in 2025. Building on years of dedication and achievement, the hospital expanded its capabilities and strengthened its role as a leading healthcare institution in the region. In 2022, IHH launched its open heart surgery program, led by a specialized cardiac team from St. Peters Hospital in New Yorkan accomplishment that continues to elevate the hospitals surgical profile. In addition, IHH hosted dozens of medical college students for clinical training, reinforcing its commitment to medical education and professional development.IHHs diagnostic laboratory was re-awarded the ISO certification in clinical chemistry through the Iraqi Accreditation System (IQAS), the official partner of the ISO organization. The hospital also takes pride in its highly trained ICU nursing staff, who provide one on one patient care. Across its surgical departments, IHH performed procedures in a wide range of specialties, including neurosurgery, spine, orthopedics, ENT, cosmetic surgery, urology, OBGYN, and general surgery.During 2025, IHH provided healthcare services to more than 151,381 patients. The hospital performed 5,508 surgeries, many of which were offered free of charge or at significant discounts. In total, IHH extended free and discounted medical services to 21,842 patients, representing $485,925 USD in care. The number of newborn babies also reached a record level in 2025, with 3,013 births.
- $29,865 spent. OTHER PROGRAM SERVICES - ADMINISTRATION
- $9,400 spent. STUDENTS AND MICRO LOANS:DRF continues to support vulnerable families through its emergency loans fund, which provides critical financial assistance to individuals facing economic hardship. As of December 2025, 311 individuals living below the poverty line received micro loans ranging from $600 to $2,000 per person. These beneficiaries reside in several Iraqi cities, including Baghdad, Karbala, and Najaf. All micro loan funding is generously provided by DRFs partner organization, the Sepus Foundation of Orange County, California.DRF also invests in education by offering student loans that enable young people to pursue their university studies. In 2025, 11 talented young women received interest free loans, helping them continue their academic journeys and build brighter futures.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2004.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Citrus Research and Development Foundation Inc (Lake Alfred, FL), EIN 26-4825142. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.