- Revenue 2024
- $31,536,107
- Expenses 2024
- $32,257,143
Program services were 93.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- I60
- Classification
- 1200
- Street
- 38 E 32ND ST FL 10
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
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.
Activities or mission (Part I)
Mental Health ResiliencyIn 2022, the Foundation recognized the unique emotional burdens that children of first responders carry. We added our Resiliency Program that empowers children to cope with stress, manage their fears and build mental resilience. The goal of the program is to protect and strengthen the mental resiliency of the children of police, firefighters, sheriffs, Emergency Medical Technicians, and 911 dispatchers. In 2024, the program was available to first responder families in eight states: Arizona, California, Florida, Hawaii, New Jersey, New York, Tennessee, and Texas. The program continues to develop and is expected to expand into more states. In 2024, this program served 153 first responder children, providing 2,720 hours of free, one-on-one mental health counseling by culturally competent, licensed professionals.Financial AssistanceThis program honors the sacrifice first responders make by providing critical financial assistance when misfortune strikes by continuing
-
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 education
Expenses $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
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Randall Acosta
Chief Philantrhopist
- Total calculated
- $247,989
- From this org
- $247,989
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $247,989
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $247,989
-
Jillian Crane
Chief Exec.Off.
- Total calculated
- $199,586
- From this org
- $199,586
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
Schedule J breakdown matched by us
- Base
- $199,586
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $199,586
-
Travis Punt
Chief Operating Officer
- Total calculated
- $161,694
- From this org
- $161,694
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $161,694
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $161,694
-
Joanna Black
Chief Marketing Officer
- Total calculated
- $124,863
- From this org
- $124,863
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Jeffrey Barlow
CFO
- Total calculated
- $65,643
- From this org
- $65,643
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Alfred R Kahn
Founder / Chair
- Total calculated
- $0
- Hours/week
- 4
-
Theresa Ashton
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Lionel Leventhal
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Matthew J McCauley
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Michael Beneville
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Allison Isaacson Beahm
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Kent Chrisman
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Ray Donavan
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Laurence A Levy
Vice Chairman
- Total calculated
- $0
- Hours/week
- 3
-
Jacqueline Rosinsky
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Marc Hagle
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Toni Lupo
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Daniel Nigro
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Mike Cory
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Cristina Kim
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Coye Nokes
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Howard Cash
Trustee
- Total calculated
- $0
- Hours/week
- 0
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $31,536,107
- Expenses
- $32,257,143
- Contributions
- $30,575,519
- Grants paid
- $1,587,456
-
2023
- Revenue
- $21,160,330
- Expenses
- $22,809,080
- Contributions
- $21,015,143
- Grants paid
- $1,501,382
-
2022
- Revenue
- $28,959,781
- Expenses
- $23,605,111
- Contributions
- $28,869,628
- Grants paid
- $1,559,610
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $39,950,026
- Expenses
- $40,915,369
- Assets (EOY)
- $3,053,365
-
2020 · 990
- Revenue
- $18,966,219
- Expenses
- $15,847,384
- Assets (EOY)
- $3,985,732
-
2018 · 990
- Revenue
- $669,704
- Expenses
- $434,666
- Assets (EOY)
- $573,064
-
2017 · 990
- Revenue
- $172,407
- Expenses
- $332,314
- Assets (EOY)
- $336,950
-
2016 · 990
- Revenue
- $232,722
- Expenses
- $294,953
- Assets (EOY)
- $496,857
-
2015 · 990
- Revenue
- $311,915
- Expenses
- $290,957
- Assets (EOY)
- $559,088
-
2014 · 990
- Revenue
- $393,764
- Expenses
- $361,523
- Assets (EOY)
- $553,734
-
2013 · 990
- Revenue
- $536,418
- Expenses
- $321,072
- Assets (EOY)
- $521,495
-
2009 · 990
- Revenue
- not reported
- Expenses
- $238,658
- Assets (EOY)
- $383,137
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
-
NYC Dept of Youth and Commun
$35,000
2023
-
Lafayette Fire
$10,000
2023
Grants received
-
$70,000
2024 GENERAL SUPPORT
-
2023 For grant recipient's exempt purposes
-
2024 For grant recipient's exempt purposes
-
$54,932
2022 GENERAL SUPPORT
-
$51,525
2025 GENERAL SUPPORT
-
2022 For grant recipient's exempt purposes
-
2023 GENERAL SUPPORT
-
2022 FOR RECIPIENT'S EXEMPT PURPOSE
-
$35,949
2024 GENERAL SUPPORT
-
$29,476
2025 GENERAL SUPPORT
The 10 largest by cash amount. The API serves every itemized grant.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 11 November 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.