Nonprofit · EIN 05-0536854
FIRST RESPONDERS CHILDRENS FOUNDATION
Tax-exempt · NEW YORK, NY 10016
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $31,536,107 | $32,257,143 | -$721,036 | $6,110,344 | $185,179 | $5,925,165 |
| December 31, 2023 | 990 | $21,160,330 | $22,809,080 | -$1,648,750 | $6,763,106 | $116,905 | $6,646,201 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $30,575,519
- Program service revenue
- $0
- Investment income
- $240,686
- Net income from fundraising events
- $719,902
- Other revenue
- $719,902
Expenses
- Grants and similar amounts paid
- $1,587,456
- Compensation of officers, directors and key employees
- $267,654
- Other salaries and wages
- $1,320,817
- Salaries, compensation and benefits (total)
- $1,988,323
- Professional fundraising fees
- $0
- Legal fees
- $18,077
- Accounting fees
- $17,348
- Occupancy
- $70,536
- Travel
- $205,896
- Depreciation
- $14,229
- Program services (functional)
- $30,040,588
- Management and general (functional)
- $1,409,079
- Fundraising (functional)
- $807,476
Balance sheet and other
- Total assets, start of year
- $6,763,106
- Total assets, end of year
- $6,110,344
- Total liabilities, end of year
- $185,179
- Net assets, end of year
- $5,925,165
- Land, buildings and equipment
- $25,262
- Net assets without donor restrictions
- $4,124,819
- Net assets with donor restrictions
- $1,800,346
- Gross receipts
- $32,554,494
- Employees
- 23
- Year formed
- 2002
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randall Acosta | Chief Philantrhopist | 40 | $247,989 |
| Jillian Crane | Chief Exec.Off. Officer | 2 | $199,586 |
| Travis Punt | Chief Operating Officer | 40 | $161,694 |
| Joanna Black | Chief Marketing Officer | 40 | $124,863 |
| Jeffrey Barlow | CFO Officer | 40 | $65,643 |
| Alfred R Kahn | Founder / Chair Trustee or director, Officer | 4 | $0 |
| Theresa Ashton | Trustee Trustee or director | 1 | $0 |
| Lionel Leventhal | Trustee Trustee or director | 0 | $0 |
| Matthew J McCauley | Trustee Trustee or director | 0 | $0 |
| Michael Beneville | Trustee Trustee or director | 1 | $0 |
| Allison Isaacson Beahm | Trustee Trustee or director | 1 | $0 |
| Kent Chrisman | Trustee Trustee or director | 0 | $0 |
| Ray Donavan | Trustee Trustee or director | 0 | $0 |
| Laurence A Levy | Vice Chairman Trustee or director, Officer | 3 | $0 |
| Jacqueline Rosinsky | Trustee Trustee or director | 2 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marc Hagle | Trustee Trustee or director | 0 | $0 |
| Toni Lupo | Trustee Trustee or director | 0 | $0 |
| Daniel Nigro | Trustee Trustee or director | 0 | $0 |
| Mike Cory | Trustee Trustee or director | 0 | $0 |
| Cristina Kim | Trustee Trustee or director | 1 | $0 |
| Coye Nokes | Treasurer Trustee or director | 1 | $0 |
| Howard Cash | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randall Acosta | Chief Philantrhopist | 40 | $250,150 |
| Jillian Crane | President & CEO Trustee or director, Officer | 2 | $200,000 |
| Joanna Black | Chief Marketing Officer | 40 | $195,150 |
| Travis Punt | Chief Operating Officer | 40 | $163,163 |
| Bob Stanberry | Consulting | 40 | $125,000 |
| Jeffrey Barlow | CFO Officer | 40 | $65,150 |
| Alfred R Kahn | Founder / Chair Trustee or director, Officer | 4 | $0 |
| Theresa Ashton | Ex-Oficio Trustee or director | 1 | $0 |
| Lionel Leventhal | Director Trustee or director | 0 | $0 |
| Matthew J McCauley | Director Trustee or director | 0 | $0 |
| Michael Beneville | Director Trustee or director | 1 | $0 |
| Allison Isaacson Beahm | Director Trustee or director | 1 | $0 |
| Lisa Hamilton Daly | Secretary Trustee or director | 1 | $0 |
| Laurence A Levy | Vice President Trustee or director, Officer | 3 | $0 |
| Jacqueline Rosinsky | Director Trustee or director | 2 | $0 |
| Toni Lupo | Director Trustee or director | 0 | $0 |
| Daniel Nigro | Director Trustee or director | 0 | $0 |
| Christina Rehkop | Director Trustee or director | 2 | $0 |
| Cristina Kim | Director Trustee or director | 1 | $0 |
| Coye Nokes | Director Trustee or director | 1 | $0 |
| Cheryl Whaley | Treasurer Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 38 E 32ND ST FL 10, NEW YORK, NY 10016-5562
- In care of
- % SARAHBETH GROSSMAN
- Signed the 990
- Jillian Crane, President
- Phone
- (646) 822-4236
- Website
- 1stRCF.org
- Return prepared by
- GORDON AND HECHTMAN LLP
Mission
First Responders Children's Foundation provides financial support to children who have lost a parent in the line of duty as well as families enduring significant financial hardship due to tragic circumstances. First Responders Children's Foundation also supports, promotes, and facilitates educational activities and programs created and operated by first responder organiozations whose purpose is to benefit children or the community at large.
Program accomplishments
- Radio and televised public service announcement airtime and print advertising are donated to the Foundation to communicate the mission of the Foundation; create awareness of the Foundations programs; and to encourage the public to support the first responder community. Public service announcements are valued based on the number of times the announcements are broadcast and the period in which the advertisements are aired at the television or radio stations equivalent advertising rate charged to paying customers. The fair value of the public service announcements totaled $22,354,420 for the year ended December 31, 2024.Expenses $22,354,420
- The Foundation's "Toy Express Program" helps local first responders brighten the holidays for children and strengthen community bonds between agencies and those they serve and protect. During 2024, the Foundation received toy donations valued at approximately $2,800,000, which were subsequently delivered around the country.Expenses $3,214,553
- The Foundation conducted several smaller programs during the year for the benefit of the families of first responders.Expenses $1,538,159
- The Foundation provided disaster services to individuals and families of first responders who were injured or killed in the line of duty.$1,346,000 in donated goods and $115,800 in grants was given to first responder families who were impacted by Hurricane Helene and Hurricane Milton.Expenses $1,461,800 · grants $115,800
- The Foundation awarded scholarships of $1,017,960 to 366 children of first responders for their higher educationExpenses $1,017,960
- The Foundation provided additional emergency hardship, bereavement, and mental health counseling grants totaling $453,696 to first responder families.Expenses $453,696 · grants $453,696
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 05-0536854
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I60)
- Assets (IRS master file)
- $6,110,344
- Income (IRS master file)
- $32,554,494
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $31,536,107 | $32,257,143 | $6,110,344 | IRS |
| 990 | December 2023 | $21,160,330 | $22,809,080 | $6,763,106 | XML |
| 990 | December 2022 | $28,959,781 | $23,605,111 | $8,395,247 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 05-0536854).
Questions about FIRST RESPONDERS CHILDRENS FOUNDATION
- What is the EIN of FIRST RESPONDERS CHILDRENS FOUNDATION?
- The employer identification number (EIN) of FIRST RESPONDERS CHILDRENS FOUNDATION is 05-0536854.
- Is FIRST RESPONDERS CHILDRENS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to FIRST RESPONDERS CHILDRENS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST RESPONDERS CHILDRENS FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FIRST RESPONDERS CHILDRENS FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST RESPONDERS CHILDRENS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of FIRST RESPONDERS CHILDRENS FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 22 people; 5 received compensation from the organization, the highest $247,989 (Randall Acosta, Chief Philantrhopist).
- How much revenue does FIRST RESPONDERS CHILDRENS FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $31,536,107, expenses of $32,257,143 and total assets of $6,110,344 at year end.
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