Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 820,344 | 1,143,613 | 1,318,044 | 1,533,585 | 1,728,085 | 6,543,671 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 820,344 | 1,143,613 | 1,318,044 | 1,533,585 | 1,728,085 | 6,543,671 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 418,384 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 6,125,287 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 820,344 | 1,143,613 | 1,318,044 | 1,533,585 | 1,728,085 | 6,543,671 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 6,543,671 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
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2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software Version: |
| Return Reference | Explanation |
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| Member election for additional members Part VI line 7a | CURRENTLY, THERE ARE 4 INDEPENDENT INDIVIDUAL MEMBERS. THEY HAVE A VOTING RIGHT IN THE GENERAL BODY MEETING THAT THEY CAN USE TO ELECT MEMBERS TO THE GOVERNING BODY. |
| Governing body decisions Part VI line 7b | EACH MEMBER HAS A VOTING RIGHT TOWARDS DECISIONS PROPOSED AND MADE BY THE GOVERNING BODY IN THE GENERAL BODY MEETINGS. |
| Form 990 governing body review Part VI line 11 | AN INFORMED MEMBER OF THE BOARD MADE APPROPRIATE INQUIRES AND PERFORMED ADEQUATE INSPECTION AS RELATING TO THE PREPERATION OF THE EXEMPT ORGANIZATIONS RETURN CONTENTS AND POSITIONS TAKEN. |
| Conflict of interest policy compliance Part VI line 12c | COMPLIANCE WAS ASSURED BY DISCLOSURE AND REVIEW. |
| CEO executive director top management comp Part VI line 15a | NONE OF THE BOARD MEMBERS ARE PAID EXCEPT THE CHAIRMAN WHOSE COMPENSATION IS APPROVED BY THE BOARD. |
| Other officer or key employee compensation Part VI line 15b | THE BOARD REVIEWS THE COMPENSATION OF THE CHAIRMAN ON AN ANNUAL BASIS. CURRENTLY THE COMPENSATION IS MUCH BELOW THE COMPARABLE DATA FROM SIMILAR ORGANIZATION DUE TO LIMITED AVAILABLE FUNDS. |
| Form 990 availability to public Part VI line 18 | THE BOARD IS ALSO CONSIDERING OHER AVENUES, INCLUDING MAKING SUCH DOCUMENTS AVAILABLE ON THE WEBSITE OF THE IHSAN FOUNDATION. |
| Governing documents etc available to public Part VI line 19 | THE BOARD IS ALSO CONSIDERING OTHER AVENUES, INCLUDING MAKING SUCH DOCUMENTS AVAILABLE ON TH WEBSITE OF THE IHSAN FOUNDATION. |
| List of other expenses Part IX line 24e | PROGRAM EXPENSES: EDUCATION PROGRAM 321,254 HEALTHCARE PROGRAM 224,253 ORPHAN PROGRAM 305,738 FEEDING THE HUNGRY AND OTHER 107,204 GRANTS & OTHER ASSISTANCE 74,706 OFFICER COMPENSATION 86,813 PAYROLL PROCESSING FEE 1,267 STAFF STIPENDS PROGRAM 89,038 WELLS CONSTRUCTION PROGRAM 5,138 CONTRACTORS 49,700 MASJID CONSTRUCTION PROGRAM 30,578 FRINGE BENEFITS FOR EMPLOYEES 30,100 FARMERS ASSISTANCE PROGRAM 25,998 INTERNATIONAL DISASTER RELIEF PROGRAMS 24,160 QURBANI PROGRAM 17,573 MERCHANT CHARGES TOWARDS DONATIONS 17,326 DIWA PROJECT 10,736 SHIPMENT OF DONATED ITEMS 5,599 SHIPMENT COST 2,500 MANAGEMENT EXPENSES: BANK & MERCHANT FEE 263 DUES & SUBSCRIPTIONS 8,254 HALL RENTAL EXPENSES 2,360 LICENSES & PERMITS 1,123 POSTAGE & DELIVERY 1,738 TELEPHONE EXPENSES 798 WEB HOSTING 729 OFFICE SUPPLIES 3,390 OFFICER COMPENSATION 15,320 SHIPMENT COST 2,500 TRAVEL INSURANCE 13 TRAVEL FUEL 19 TRAVEL LODGING 893 FUNDRAISING EXPENSES: FUNDRAISING BANQUET 16,853 MILEAGE & FUEL 160 SPEAKER FEE 8,478 SUPPLIES 1,874 |
| General explanation attachment | OBJECTIVES IHSAN FOUNDATION IS A USA BASED CHARITY WITH AN OBJECTIVE TO MAKE A DIFFERENCE IN THE LIVES OF THE PEOPLE IN THE WEST AFRICAN REGION THROUGH EDUCATIONAL, HUMANITARIAN, AND HEALTHCARE PROJECTS. WE BELIEVE IN THE ESSENTIAL DIGNITY OF ALL HUMAN BEINGS, REGARDLESS OF NATIONAL ORIGIN, ETHNICITY, GENDER, OR RELIGION. ACHIEVEMENTS DURING THE YEAR 2024 WAS A YEAR OF GROWTH FOR IHSAN BOTH IN TERMS OF THE NUMBER AND SCIPE OF PROGRAMS IT WAS ABLE TO UNDERTAKE, BUT ALSO IN TERMS OF THE NUMBER OF PEOPLE THAT ITS WORK IMPACTED POSITIVELY. IN SIERRA LEONE, A NUMBER OF NEW INSFRASTRUCTURE PROJECTS MAINLY IN THE AREA OF EDUCATION WERE SUPPORTED. PROMINENT AMONG THEM WAS THE BUILDING OF A PROMARY SCHOOL BUILDING FOR THE UNDERPRIVILEGED CHILDREN OF THE MATEMNEKENEH COMMUNITY IN WESTERN SIERRA LEONE. AS WELL THE CONSTRUCTION OF TWO ORPHANAGES, ONE FOR BOYS (IN THE NORTH) AND ANOTHER FOR GIRLS (IN THE WEST) WAS UNDERTAKEN. WORK ON THE IHSAN GENERAL HOSPITAL, WHICH INCLUDES AN INSTITUTE FOR DENTAL AND MEDICAL STUDIES AND A MATERNITY AND PEDIATRICS CENTER, SAW RAPID PROGRESS IN 2023. ALL OF IHSAN SUPPORTED SCHOOLS AND TUTORING PROGRAMS IN SIERRA LEONE, CAMEROON, GUINEA AND SOMALIA CONTINUED TO DO WELL IN 2023. MORE DEPRIVED CHILDREN ENTERED AND GRADUATED FROM COLLEGE IN 2024. THE NUMBER OF ORPHANS IHSAN SUPPORTS INCREASED SIGNIFICANTLY IN 2024, BY 373 IN SOMALIA ALONE. ONE ORPHAN FROM SIERRA LEONE IS NOW COMPLETING THE MASTERS DEGREE PROGRAMS. IHSANS RELIEF WORK WAS EXTENDED TO SUDAN. IN PARTNERSHIP WITH THE SUDANAES AMERICAN PHYSICIANS ASSOCIATION, IHSAN HELP FOR WAR REFUGEES, IMPACTS THOUSANDS OF REFUGEES, ESPECIALLY CHILDREN. THE PROVISION OF MEALS AND OR FOOD BASKETS TO POOR AND HUNGRY COMMUNITIES WAS INCREASED IN 2024, ESPECIALLY WITH THE ADDITION OF GUINEAS HANDICAPPED POPULATION. GOALS FOR THE FUTURE IHSAN WILL SEEK THE RESOURCES NEEDED TO MAINTAIN ITS CURRENT PROGRAMS AND EXPAND THEM. THE FOCUS IS TO ENSURE THAT IHSAN HAS THE RESOURCES TO HELP THE LESS FORTUNATE IN WEST AFRICA AND CONTINUE ITS MISSION TO IMPROVE THE SOCIAL AND ECONOMIC LIVES OF THE PEOPLE OF WEST AFRICA AND BEYOND. NEXT YEAR GOLAS ARE TO REACH AS MANY OPHANS AS POSSIBLE, CONTINUE TO SEEK FUNDING TO COMPLETE CONSTRUCTIONS OF IHSAN GENERAL HOSPITAL IN SIERRA LEONE AND THE COMMUNITY COLLEGE OF GUINEA WHILE CONTINUING TO SUPPORT ALL OF IHSAN PROGRAMS. IHSAN HAS NOW DECIDED TO WAIT UNTIL 2026 FOR ITS GRAND CELEBRATION, THE CELEBRATION OF ITS 30 YEARS OF WORK ON THE AFRICAN CONTINENT. AMONG OTHER THINGS TO BE CELEBRATED WILL BE A FULLY FUNCTIONING IHSAN GENERAL HOSPITAL IN SIERRA LEONE, AN IHSAN HIGH SCHOOL IN SOMALIA AND IHSAN COLLEGES IN SIERRA LEONE AND GUINEA. THE GREATEST CELEBRATION WILL BE THE NUMBER OF CHILDREN, ESPECIALLY ORPHANS, THAT IHSANS WORK HAS UPLIFTED FROM PROVERTY AND HOPELESSNESS TO ACCOMPLISHMENT AND SERVICE, AND WORKING FOR THE TRANSFORMATION OF THEIR COMMUNITIES. PROVIDING HIGH QUALITY EDUCATION TO POOR AND NEEDY CHILDREN IN WEST AFRICAN COUNTRIES REMAINS ONE OF THE TOP PRIORITIES OF IHSAN FOUNDATION. IN SIERRA LEONE, IHSAN IS CURRENTLY SUPPORTING THE ACADEMIC NEEDS OF APPROXIMATELY 2,500 STUDENTS IN PRIMARY SCHOOLS, SECONDARY SCHOOLS AND THROUGH IHSAN TUTORIAL PROGRAMS. WHILE MOST OF THE WORK HAS BEEN FOCUSED ON SIERRA LEONE DUE TO THE DEVASTATION OF A DECADE LONG WAR, IHSAN HAS SINCE BROADENED ITS SERVICES TO OTHER AFRICAN COUNTRIES GUINEA, CAMEROON, NIGER, GHANA, AND NIGERIA, MALI, SOMALIA, THE CENTRAL AFRICAN REPUBLIC, THE GAMBIA, AND KENYA. IHSAN FOUNDATION WORKS WITH MANY LOCAL COMMUNITIES AND VARIOUS LOCAL NON-GOVERNMENTAL ORGANIZATIONS (NGOS) THROUGHOUT THE REGION TO IMPLEMENT ITS PROJECTS. OUR MISSION: TO IMPROVE THE SOCIAL AND ECONOMIC LIVES OF THE PEOPLE OF WEST AFRICA. OUR PHILOSOPHY: WE BELIEVE IN THE ESSENTIAL DIGNITY OF ALL HUMAN BEINGS, REGARDLESS OF NATIONAL ORIGIN, ETHNICITY, GENDER, OR RELIGION. OUR VISION: THAT OUR WORK CONTRIBUTES TO CREATING EDUCATED, HEALTHY, SUSTAINABLE, AND PEACEFUL SOCIETIES IN WEST AFRICA. EDUCATION PROGRAM BRINGING EDUCATION TO WEST AFRICAS YOUTH: HUMANITARIAN CRISIS RESPONSE: ALTHOUGH IHSAN PRIMARILY FOCUSES ON LONG-TERM PROJECTS IN THE FIELDS OF HEALTH, EDUCATION AND ORPHAN CARE, IT STRIVES TO RESPOND WHEN A HUMANITARIAN A CRISIS ARISES IN THE WEST AFRICAN SUB-REGION. IHSANS FIRST RELIEF EFFORTS WERE IN THE FORM OF DISTRIBUTING RELIEF ITEMS, INCLUDING FOOD AND CLOTHING TO THE VICTIMS OF THE WAR IN SIERRA LEONE. IN 2000, THE AMPUTEE CHILDREN RECEIVED SCHOLARSHIPS TO STUDY IN LOCAL INSTITUTIONS. IHSAN ALSO DISTRIBUTES USED CLOTHING AND FOOD ITEMS TO THE NEEDY.IHSAN HAS ALSO PROVIDED RELIEF TO THE VICTIMS OF THE DROUGHT IN SOMALIA, IN ADDITION TO MULTINATIONAL REFUGEES AND THE GENERAL POOR IN THE REFUGEE CAMPS. VERY FEW PEOPLE HAVE ACCESS TO STEADY AND OR HEALTHY SUPPLY OF DRINKING WATER IN WESTAFRICA. TO COMPLEMENT ITS HUMANITARIAN PROGRAM, IHSAN ALSO ESTABLISHES OR REHABILITATES WELLS THAT PROVIDE DRINKING WATER, AS WELL AS WATER FOR IRRIGATION. CURRENT AID PROJECTS: 1. A MILLION HEARTS FOR AFRICA 2. URGENT/EMERGENCY APPEALS 3. FEEDING THE HUNGRY 4. SOMALIA DROUGHT SEASONAL PROJECTS: |
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