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FIRST RESPONDERS CHILDRENS FOUNDATION

EIN 05-0536854 NEW YORK, NY

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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

Where these grants went next →

Grants received

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.