Paykanartcar INC

IRS exemption revoked

Miami, FLUnknown exempt organization EIN 87-1690557Revenue $646K in FY2022

On file with the IRSpaykanartcar.com1001 Brickell Bay Dr Ste 2650 · Miami, FL

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The Paykanartcar is a nonprofit, non-partisan organization that unites the talents of contemporary iranian artists with a beloved symbol of national pridethe paykan automobileto advocate for the restoration of human rights and dignity for all in iran no matter their race, religion, gender or their sexual orientation. We are privileged to have acquired an historic 1974 paykan hillman hunter limousine, a gift by the shah of iran to the authoritarian romanian dictator nicolae ceau?escu. Periodically, Paykanartcar will commission an exceptional iranian artist to use this historic paykan as their canvas to highlight the struggle for human dignity and human rights in iran.

100¢ of each $1 spent went to programs.
$76K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $118K a year · 17% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$646K
-11% vs prior year
Spent
$727K
To programs
100%
Net assets
$202K
By yearFY2021–FY2022
Revenue
$646K
FY2022▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2021$725K
FY2022$646K
Expenses
$727K
FY2022▲ +78%
Tap a bar for its year
Expenses by fiscal year
FY2021$408K
FY2022$727K
Net assets
$202K
FY2022▼ -29%
Tap a bar for its year
Net assets by fiscal year
FY2021$283K
FY2022$202K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $727K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $76K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$76,000Pt VII · Sec A
Chief Execut
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021
Hiva Feizi$76,000$14,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Uses art on a historic car to advocate for human rights and dignity in Iran.

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Provided by the organization

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1 program · $707K · in their own filed words · FY2022
01

Since the islamic revolution in 1979, iran has systematically oppressed, persecuted, and executed thousands of members of the lgbtqia+ community. The inaugural paykanartcar will highlight the persecution of lgbtqia+ people in iran and give voice to those who are silenced by the oppressive islamic republic of iran.

$707Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
AcaniFY2023$40K
Total grants receivedfrom 1 funder$40K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$646K
Ln 12
Gifts and grantsLn 1h$646K
Investment incomeLn 3$9
Money outPt IX
$727K
Ln 25
Programscol B$727K
Owns and owesPt X
$202K
net assets · Ln 32
Cash and savingsLn 1–2$9K
Total assetsLn 16$202K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$646K
Investment incomeLn 3$9
Total revenueLn 12$646K
Assets in detailPt X, end of year
CashLn 1$9K
Cash and savings togetherLn 1–2$9K
Land, buildings, equipmentLn 10c$141K
Other assetsLn 15$9K
Total assetsLn 16$202K
LiabilitiesLn 26$0
Net assetsLn 32$202K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$5K$9K
Land, buildings, equipmentLn 10c$135K$141K
Total assetsLn 16$292K$202K
LiabilitiesLn 26$8K$0
Net assetsLn 32$283K$202K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$112K$112K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$16K$16K
Lobbying feesLn 11d$135K$135K
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$121K$121K
Office expensesLn 13$4K$4K
TravelLn 17$73K$73K
Conferences, conventions and meetingsLn 19$13K$13K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$650$650
Other expenses (24a–d)Ln 24$221K$221K
All other expensesLn 24e$18K$18K
Total functional expensesLn 25$727K$727K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $646K$727K−$82K$202K 990 PDF
FY2021 $725K$408K$317K$283K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $645,541 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $724,930$645,532
I-9 Program service revenue$0
I-10 Investment incomePrior year $4$9
I-11 Other revenue$0
I-12 Total revenuePrior year $724,934$645,541
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $407,863$727,423
I-18 Total expensesPrior year $407,863$727,423
I-19 Revenue less expensesPrior year $317,071−$81,882
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $645,541 across 5 lines filed
VIII-1d Related organizations$633,417
VIII-1f All other contributions, gifts and grants$12,115
VIII-1h Total contributions, gifts and grants$645,532
VIII-3 Investment incomeRelated to mission $9$9
VIII-12 Total revenueRelated to mission $9$645,541
Part IX · Statement of functional expenses $727,423 across 13 lines filed
IX-11a Management feesPrograms $111,500$111,500
IX-11b Legal feesPrograms $2,700$2,700
IX-11c Accounting feesPrograms $15,813$15,813
IX-11d Lobbying feesPrograms $135,360$135,360
IX-11g Other fees for servicesPrograms $8,801$8,801
IX-12 Advertising and promotionPrograms $121,229$121,229
IX-13 Office expensesPrograms $3,948$3,948
IX-17 TravelPrograms $73,075$73,075
IX-19 Conferences, conventions and meetingsPrograms $13,473$13,473
IX-22 Depreciation, depletion and amortizationPrograms $1,336$1,336
IX-23 InsurancePrograms $650$650
IX-24 Other expenses (24a–d)Programs $221,428$221,428
IX-24e All other expensesPrograms $18,110$18,110
IX-25 Total functional expensesPrograms $727,423 · Management $0 · Fundraising $0$727,423
Part X · Balance sheet $201,552 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $5,273$8,907
X-9 Prepaid expenses and deferred chargesStart of year $42,796$42,796
X-10c Land, buildings and equipment, netStart of year $134,550$140,675
X-15 Other assetsStart of year $109,174$9,174
X-16 Total assetsStart of year $291,793$201,552
X-26 Total liabilitiesStart of year $8,359$0
X-27 Net assets without donor restrictionsStart of year $283,434$201,552
X-32 Total net assets or fund balancesStart of year $283,434$201,552
X-33 Total liabilities and net assetsStart of year $291,793$201,552
Part XI · Reconciliation of net assets $201,552 net assets at year end
XI-1 Total revenue$645,541
XI-2 Total expenses$727,423
XI-3 Revenue less expenses−$81,882
XI-4 Net assets at start of year$283,434
XI-10 Net assets at end of year$201,552

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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