Civic Intelligence

First Responders Childrens Foundation

990 • Fiscal year 2018 • EIN 05-0536854

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 03, 2018

38 East 32nd StreetNew York, NY 10016

(646) 822-4236

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • NTEE I • <$500k nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • NTEE I • <$500k nonprofits • Source year 2018

Net Margin

5th percentile

-93%

Higher net margin than 5% of similar nonprofits.

2018 filings • NTEE I • <$500k nonprofits • Source year 2018

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • NTEE I • <$500k nonprofits • Source year 2018

Asset Growth

10th percentile

-32%

Faster asset growth than 10% of similar nonprofits.

2018 filings • NTEE I • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-26%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • NTEE I • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$336,950

Down $159,907 (-32%) from 2017

Net Assets

Down

$336,950

Down $159,907 (-32%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$172,407

Down $60,315 (-26%) from 2017

Expenses

Up

$332,314

Up $37,361 (+13%) from 2017

Net Income

Down

-$159,907

Down $97,676 (-157%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $383,137Liabilities 2010: $32,561Net Assets 2010: $350,5762010Assets 2012: $368,108Liabilities 2012: $10,977Net Assets 2012: $357,1312012Assets 2013: $307,189Liabilities 2013: $1,040Net Assets 2013: $306,1492013Assets 2014: $521,495Liabilities 2014: $0Net Assets 2014: $521,4952014Assets 2015: $553,734Liabilities 2015: $0Net Assets 2015: $553,7342015Assets 2016: $559,088Liabilities 2016: $0Net Assets 2016: $559,0882016Assets 2017: $496,857Liabilities 2017: $0Net Assets 2017: $496,8572017Assets 2018: $336,950Liabilities 2018: $0Net Assets 2018: $336,9502018Assets 2019: $573,064Liabilities 2019: $1,076Net Assets 2019: $571,9882019Assets 2020: $3,985,732Liabilities 2020: $80,109Net Assets 2020: $3,905,6232020Assets 2021: $3,053,365Liabilities 2021: $113,085Net Assets 2021: $2,940,2802021Assets 2022: $8,395,247Liabilities 2022: $100,297Net Assets 2022: $8,294,9502022Assets 2023: $6,763,106Liabilities 2023: $116,905Net Assets 2023: $6,646,2012023Assets 2024: $6,110,344Liabilities 2024: $185,179Net Assets 2024: $5,925,1652024

Highlighted filing

2018

Assets$336,950
Liabilities$0
Net Assets$336,950

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $238,6582010Revenue 2012: $225,950Expenses 2012: $205,006Net Income 2012: $20,9442012Revenue 2013: $128,709Expenses 2013: $179,691Net Income 2013: -$50,9822013Revenue 2014: $536,418Expenses 2014: $321,072Net Income 2014: $215,3462014Revenue 2015: $393,764Expenses 2015: $361,523Net Income 2015: $32,2412015Revenue 2016: $311,915Expenses 2016: $290,957Net Income 2016: $20,9582016Revenue 2017: $232,722Expenses 2017: $294,953Net Income 2017: -$62,2312017Revenue 2018: $172,407Expenses 2018: $332,314Net Income 2018: -$159,9072018Revenue 2019: $669,704Expenses 2019: $434,666Net Income 2019: $235,0382019Revenue 2020: $18,966,219Expenses 2020: $15,847,384Net Income 2020: $3,118,8352020Revenue 2021: $39,950,026Expenses 2021: $40,915,369Net Income 2021: -$965,3432021Revenue 2022: $28,959,781Expenses 2022: $23,605,111Net Income 2022: $5,354,6702022Revenue 2023: $21,160,330Expenses 2023: $22,809,080Net Income 2023: -$1,648,7502023Revenue 2024: $31,536,107Expenses 2024: $32,257,143Net Income 2024: -$721,0362024

Highlighted filing

2018

Revenue$172,407
Expenses$332,314
Net Income-$159,907
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 3, 2018
Return Version
2017v2.2
Gross Receipts
$172,407
Mission and Program Overview

Mission

The Foundation (NLEAFCF)is dedicated to helping children of law enforement and firefighting personnel. NLEAFCF provides financial support in the form of college scholarships to children who have lost a parent in the line of duty,and provides grants to families enduring significant financial hardship due to a tragic loss or to law enforcement or firefighter agencies in support of programs benefitting children and families.

The Foundation is dedicated to helping children of first responders. The Foundation provides financial support in the form of college scholarships to children who have lost a parent in the line of duty. The Foundation also provides grants to first responder families enduring significant financial hardship due to a tragic loss, and to governmental first responder agencies in support of programs benefitting children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$408,080$268,751▼ $139,329
Savings and Temporary Cash Investments$86,665$67,513▼ $19,152
Prepaid Expenses and Deferred Charges$2,112$686▼ $1,426
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$496,857$336,950▼ $159,907
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$402,193$264,437▼ $137,756
Temporarily Rstr Net Assets$94,664$72,513▼ $22,151
Total Net Assets Fund Balance$496,857$336,950▼ $159,907
Total Liabilities and Net Assets / Fund Balance$496,857$336,950▼ $159,907
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$144,207
Program Service Revenue
$28,115
Investment Income
$85
Other Revenue
$0
All Other Contributions
$144,207
Change in Net Assets
$-159,907

Audited Revenue Reconciliation

Revenue per Audited Statements
$172,407
Total Revenue per Audited Statements
$172,407
Total Revenue per Form 990
$172,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$268,314
Grants and Similar Amounts Paid$64,000
Total Fundraising Expense$12,459
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$64,000--$64,000
Advertising$21,505$2,390-$23,895
Fees for Services Legal$2,494$10,104$1,263$13,861
Occupancy$5,273$2,746$2,966$10,985
Fees for Services Accounting-$6,600-$6,600
Insurance-$5,429-$5,429
All Other Expenses$2,212$896$802$3,910
Other Expenses$1,380$173$173$1,726
Travel$148$1,233-$1,381
Office Expenses$386$114$55$555
Total Functional Expenses$246,169$73,686$12,459$332,314

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$332,314
Total Expenses per Audited Statements$332,314
Total Expenses per Form 990$332,314
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Two of the board members are husband and wife.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 and the audited financial statements are reviewed by a governance committee of the Foundation.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Any instances of conflict would be discussed at periodic board meetings.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Foundation's audited financial statements and Form 990 are available on the website of "Guidestar", and the Foundation's own website.

Filing and Contact Details

Filer

Filer Name
Nleafcf Dba First Responders
EIN
05-0536854
Phone
6468224236
Address
38 EAST 32ND STREET, NEW YORK, NY 10016

Signing Officer

Name
Alfred R Kahn
Title
President & CEO
Signed
2018-07-03
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
De
Voting Board Members
14
Independent Board Members
14
Employees
0

Preparer

Firm
Gordon and Hechtman Llp
Address
6 East 45th Street, New York, NY 10017
Preparer
Harvey S Gordon
Phone
2123701540
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Other expenses relating to Foundation's mission - See Schedule "O".

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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Foundation is dedicated to helping children of first responders. The Foundation provides financial support in the form of college scholarships to children who have lost a parent in the line of duty. The Foundation also provides grants to first responder families enduring significant financial hardship due to a tragic loss, and to governmental first responder agencies in support of programs benefitting children and families.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02966
IRS990/OccupancyGrp/ManagementAndGeneralAmt02746
IRS990/OccupancyGrp/ProgramServicesAmt05273
IRS990/OccupancyGrp/TotalAmt010985
IRS990/OfficeExpensesGrp/FundraisingAmt055
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0114
IRS990/OfficeExpensesGrp/ProgramServicesAmt0386
IRS990/OfficeExpensesGrp/TotalAmt0555
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Consulting Fees
IRS990/OtherExpensesGrp/Desc1Events-Thanksgiving
IRS990/OtherExpensesGrp/Desc2Filing Fees
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/FundraisingAmt07200
IRS990/OtherExpensesGrp/FundraisingAmt1173
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt041680
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12321
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2173
IRS990/OtherExpensesGrp/ProgramServicesAmt053600
IRS990/OtherExpensesGrp/ProgramServicesAmt195171
IRS990/OtherExpensesGrp/ProgramServicesAmt21380
IRS990/OtherExpensesGrp/TotalAmt0102480
IRS990/OtherExpensesGrp/TotalAmt195171
IRS990/OtherExpensesGrp/TotalAmt22321
IRS990/OtherExpensesGrp/TotalAmt31726
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02112
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0686
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Donated Services
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028115
IRS990/ProgSrvcAccomActy2Grp/Desc0The Foundation made grants to various other organizations around the United States, including police departments, fire departments, and Boy Scout Explorer programs.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt086998
IRS990/ProgSrvcAccomActy3Grp/Desc0The Foundation provided college scholarships and financial aid to children and families in accordance with our mission as stated in Schedule "O".
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt064000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0215184
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt069000
IRS990/PYInvestmentIncomeAmt088
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IRS990/PYOtherExpensesAmt0225953
IRS990/PYProgramServiceRevenueAmt017450
IRS990/PYRevenuesLessExpensesAmt0-62231
IRS990/PYTotalExpensesAmt0294953
IRS990/PYTotalRevenueAmt0232722
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-159907
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt086665
IRS990/SavingsAndTempCashInvstGrp/EOYAmt067513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0144208
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0215184
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0296303
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0382171
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0513535
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01551401
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0969
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt084
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt028115
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017450
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt015513
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt011509
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt015662
IRS990ScheduleA/OtherIncome170Grp/TotalAmt088249
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94550
IRS990ScheduleA/PublicSupportPY170Pct00.95780
IRS990ScheduleA/PublicSupportTotal170Amt01551401
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0144208
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0215184
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0296303
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0382171
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0513535
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01551401
IRS990ScheduleA/TotalSupportAmt01640897
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0332314
IRS990ScheduleD/RevenueSubtotalAmt0172407
IRS990ScheduleD/TotalExpensesPerForm990Amt0332314
IRS990ScheduleD/TotalRevenuePerForm990Amt0172407
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0172407
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0332314
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt064000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0College scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt033
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.11$0.19$5.93$31.5$32.3$0.72
2023Detailed filing. Detailed filing data is available for this year.$6.76$0.12$6.65$21.2$22.8$1.65
2022Detailed filing. Detailed filing data is available for this year.$8.40$0.10$8.29$29.0$23.6$5.35
2021Detailed filing. Detailed filing data is available for this year.$3.05$0.11$2.94$40.0$40.9$0.97
2020Detailed filing. Detailed filing data is available for this year.$3.99$0.08$3.91$19.0$15.8$3.12
2019Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.67$0.43$0.24
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.17$0.33$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.23$0.29$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.31$0.29$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.39$0.36$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.54$0.32$0.22
2013Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.13$0.18$0.05
2012Summary only. Only limited summary data is available for this year.$0.37$0.01$0.36$0.23$0.21$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.03$0.35$0.24