Civic Intelligence

Firefighters Support Foundation Inc

990 • Fiscal year 2013 • EIN 26-1903852

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 21, 2014

40 School Street No 1001301-2436

(413) 325-8557

Siviq Scores

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

Liabilities / Assets

48th percentile

0.11x

Higher debt load relative to assets than 48% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

43rd percentile

0.6%

Higher net margin than 43% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

67th percentile

$86,166

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

84th percentile

23%

Faster asset growth than 84% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$134,302

Up $25,315 (+23%) from 2012

Net Assets

Up

$120,080

Up $25,155 (+26%) from 2012

Liabilities

Up

$14,222

Up $160 (+1.1%) from 2012

Revenue

$4,151,085

No earlier filing loaded for comparison.

Expenses

Up

$4,125,930

Up $15,047 (+0.4%) from 2012

Net Income

$25,155

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $108,987Liabilities 2012: $14,062Net Assets 2012: $94,9252012Assets 2013: $134,302Liabilities 2013: $14,222Net Assets 2013: $120,0802013Assets 2014: $212,041Liabilities 2014: $7,893Net Assets 2014: $204,1482014Assets 2015: $270,148Liabilities 2015: $15,000Net Assets 2015: $255,1482015Assets 2016: $302,832Liabilities 2016: $80,841Net Assets 2016: $221,9912016Assets 2017: $268,195Liabilities 2017: $5,666Net Assets 2017: $262,5292017Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2013

Assets$134,302
Liabilities$14,222
Net Assets$120,080

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $4,110,8832012Revenue 2013: $4,151,085Expenses 2013: $4,125,930Net Income 2013: $25,1552013Revenue 2014: $4,550,996Expenses 2014: $4,466,928Net Income 2014: $84,0682014Revenue 2015: $5,222,910Expenses 2015: $5,171,911Net Income 2015: $50,9992015Revenue 2016: $6,422,888Expenses 2016: $6,456,045Net Income 2016: -$33,1572016Revenue 2017: $5,820,886Expenses 2017: $5,799,478Net Income 2017: $21,4082017Revenue 2019: $61,648Expenses 2019: $240,701Net Income 2019: -$179,0532019

Highlighted filing

2013

Revenue$4,151,085
Expenses$4,125,930
Net Income$25,155
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 21, 2014
Return Version
2013v3.0
Gross Receipts
$4,151,085
Mission and Program Overview

Mission

The Organization is primarily dedicated to assisting firefighters and first responder personnel perform their jobs effectively and safely, aiding underfunded agencies, assisting families of fallen firefighters in their greatest time of need, and helping to prevent fires and fire injuries through public awareness.Training developed with leading experts which is available nationwide free of charge to help increase the safety and effectiveness of firefighters and first responding personnel. $270,916Fire and EMS Equipment Grant Program provides cash grants for under-funded departments to purchase equipment with which to improve service personnel safety and performance, and citizen safety. $72,951Survivor Financial Assistance Grant Program provides cash grants to family survivors of firefighters who have died in the line-of-duty. $24,995Public Fire Safety Awareness to educate families about important steps they can take to prevent fires and improve safety in case of fire.

The exempt purpose of the Firefighters Support Foundation is to assist firefighters and rescue personnel perform their jobs effectively and safely, aid underfunded agencies, assist families of fallen firefighters in their greatest time of need and to help prevent fires and fire injuries through public awareness.We accomplish this mission through four program service areas:1. Training developed with leading experts and available nationwide free of charge to help increase the safety and effectiveness of firefighters and rescue personnel.2. Fire and EMS Equipment Grant Program provides cash grants for departments to purchase equipment to improve service personnel and citizen safety.3. Survivor Financial Assistance Grant Program provides cash grants to family survivors of firefighters who have died in the line-of-duty.4. Public Fire Safety Awareness to educate families about important steps they can take to prevent fires and improve their safety in the event of a fire.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$98,319$120,812▲ $22,493
Accounts Receivable$9,043$11,865▲ $2,822
Prepaid Expenses and Deferred Charges$1,625$1,625→ $0
Total Assets$108,987$134,302▲ $25,315
Liabilities
Accounts Payable and Accrued Expenses$14,062$14,222▲ $160
Total Liabilities$14,062$14,222▲ $160
Net Assets / Fund Balance
Unrestricted Net Assets$94,925$120,080▲ $25,155
Total Net Assets Fund Balance$94,925$120,080▲ $25,155
Total Liabilities and Net Assets / Fund Balance$108,987$134,302▲ $25,315
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ralph MrozPresidentFT$86,166$86,166
Barbara MrozVP - Finance & ComplianceFT$52,916$52,916
David KenickVP - Video ProductionPT$52,916$52,916

Board Members and Trustees

NameTitle
John ClarkeBoard Member
Mitchell GoozeBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Outreach CallingProf. Fund Raising-$3,585,944
Menacola MarketingProf. Fund Raising-$114,566
Revenue and Support

Revenue Composition

Contributions and Grants
$4,148,235
Program Service Revenue
$2,850
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,148,235
Change in Net Assets
$25,155

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,151,085
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,151,085
Total Revenue per Form 990
$4,151,085
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$3,748,749
Professional Fundraising Fees$3,732,496
Salaries, Compensation, and Employee Benefits$205,405
Grants and Similar Amounts Paid$97,946
Other Expenses$90,083

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$3,732,496$3,732,496
Current Officers, Directors, Trustees, and Key Employees$117,865$60,266$13,866$191,997
Grants to Domestic Orgs$97,946--$97,946
All Other Expenses$20,926$14,056-$34,982
Fees for Services Accounting$181$13,778$32$13,991
Payroll Taxes$8,249$4,227$932$13,408
Travel$12,660--$12,660
Information Technology$5,564$1,637$982$8,183
Fees for Services Legal-$6,477-$6,477
Occupancy$2,773$1,418$327$4,518
Fees for Services Other$2,792$190$114$3,096
Insurance-$2,948-$2,948
Conferences and Meetings$1,842--$1,842
Office Expenses-$1,268-$1,268
Advertising$118--$118
Total Functional Expenses$270,916$106,265$3,748,749$4,125,930

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,125,930
Total Expenses per Audited Statements$4,125,930
Total Expenses per Form 990$4,125,930
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
---Grant purpose: purchase fire simulation training equipment for local government.$14,700
---Grant purpose: purchase fire simulation training equipment for local government.$10,300
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,732,496
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Barbara MrozSpouse of PresidentSalaried employee for $52,915 per year - Employee's compensation is approved by the entire board and is at or under current market rate for services provided.No-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Section A, line 2

Ralph Mroz - President Barbara Mroz - Vice President, Finance and Compliance Husband and Wife *The Foundation has implemented mitigating controls to address the issues of segregation between Barbara and Ralph, these include budgetary oversight and review of financial operations of the Foundation by the entire Board of Directors.

Form 990, Part VI, Section B, line 11

Copies of the form 990 were distributed to each board member prior to filing. A Board meeting was then held to review the form 990 jointly and approve it.

Form 990, Part VI, Section B, line 12C

A review of any possible infractions of the conflict of interest policy has been inserted into the agenda of each board meeting held.

Form 990, Part VI, Section B, line 15

The Firefighters Support Foundation, Inc. Board of Directors commissioned an independent "compensation reasonableness study" to benchmark the salaries for the Organization's three employees. Salary information was obtained for similar positions in comparable organizations in order to ascertain the reasonableness of salary levels. These three employees hold industry comparable positions of Executive Director, Chief Financial Officer, and Videographer. Each employee's salary was compared to salary levels for single full-time salaried positions in similar organizations. "The results of the report determined that when reviewing comparability data and actual compensation amounts being paid to similar positions at similar organizations, the data supplied would seem to indicate that the proposed salaries for everyone fall within the range of expected norms." The board subsequently developed reviewed and approved employment contracts for the three employees. This action was noted in the board meeting minutes.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents, conflict of interest policy, form 1023, financial statements and form 990 available upon request. Interested parties can click on a link on the organization's website to send an email requesting the doucments, which will be sent to them by email. If they do not have an email address, the documents will be sent by US Mail if an address is provided.

Filing and Contact Details

Filer

EIN
26-1903852
Phone
4133258557

Signing Officer

Name
Ralph Mroz
Title
President
Phone
4015683311
Signed
2014-04-21

Organization Details

Principal Officer
Ralph Mroz
Formed
2008
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
3
Volunteers
0

Preparer

Preparer
Robert R Craig CPA
Phone
6313601400
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

FSF invested a significant amount of funds in promoting the new Active Shooter response program described in the section Training: Active Shooter Response: The Rapid Response & Treatment Model. This investment was made possible through the special fundraising campaign, Foundation for First Responders and Firefighters (FRFF). In addition to producing and distributing a video training program on the subject, FSF initiated, produced and promoted in-person seminars restricted to public safety

Financial Statement Notes

Part X, Line 2:

FSF is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC). It is the Foundation's position that all support and revenues are substantially related to its exempt purpose, the Foundation has taken the position that it is not required to pay any federal or state income tax. Accordingly, these financial statements show no income tax expense or provision for income taxes. The Foundation has been classified as an organization that is not a private foundation under Section 509(a) of the IRC. Contributions to the Foundation qualify for charitable contribution deductions as stated in Section 170 of the IRC. It is the Foundation's policy to provide for uncertain tax positions and any related interest or penalties based upon managements assessment of whether a tax benefit is more-likely-than-not is sustained upon examination by taxing authorities. Since the Foundation considers itself exempt from any income taxes or reporting requirement, no provision for interest or penalties has been made in these financial statements. Furthermore, management does not believe any uncertain tax positions exist. The taxes periods open to inspection by taxing authorities are 2011 - 2013.

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IRS990/Desc0Form 990, Part III, Line 4a, Program Service Accomplishments: Program Area #1: TrainingTraining is consistently cited as a critical need in fire service surveys. Yet professional-level training can be hard to come by, or expensive or both. This is why providing free training is our primary mission, and is the program area to which we devote the bulk of our funds. FSF's primary focus is on providing life-saving, injury-preventing, and other valuable training to firefighters, emergency medical technicians (EMTs), search and rescue personnel (S&R), first responders, and emergency management (EM) personnel. We produce our own first-responder-specific training programs on critical issues and distribute them free of charge to these professions. FSF Programs Used by Agencies NationwideOur programs have been used by agencies nationwide. We currently offer programs in four areas: core subjects, emerging issues, advanced topics and mental wellness. Programs are developed and taught by academy-level instructors with significant experience in their fields. Our Programs Provide Turnkey Training for Individuals and AgenciesOur training programs are designed to be used by both individual service members and by agency trainers. They generally include a video and a PowerPoint presentation. These programs provide turn-key training. Individuals can view the programs at their leisure, while agencies can use the PowerPoint slides as distributed notes, run the video presentation, and pause the video to discuss the material. In this way, the training is consistent from session to session, trainer time is greatly reduced, and the training is completely documented.Training briefs address topics of current interest and can usually be reviewed and presented in under an hour. They are offered as downloadable documents in PowerPoint or PDF format. Seven Training Programs Introduced in 2013During 2013, we developed and released seven new video-based training programs. We continued our strong relationship with FireEngineering.com (FE.com), the "go-to" place for training information in the fire service. FE.com hosts all of our training programs and promotes them on their home page and in their weekly email newsletters to subscribers. Additionally, each new program's availability was emailed to key fire trainers in all 50 states, many of whom re-sent the information to their private distribution lists. We also established a distribution relationship with JEMS.com, the #1 website for EMS professionals (EMTs, paramedics, etc.). They now have a page dedicated to us and have descriptions of and links to our programs.In 2013, thousands of firefighters, fire trainers, EMS, search and rescue, first responder, and emergency management personnel downloaded our programs. We confidently believe that the actual number of public safety personnel using the material was several times higher because (1) there is a pass-along rate for downloaded programs, and (2) this material is used for department-wide training sessions. In addition to the exposure we receive on JEMS.com and FireEngineering.com, our press releases about new programs are picked up by several leading fire, EMS, public safety, and police magazines and websites, as well as re-transmitted to industry mailing lists. Finally, as a testimonial to our programs' Web presence, FSF was the number one Google return when searching for "free firefighter training" for much of the year,Brief descriptions of the new full-length programs released in 2013 The Narrative-Based Field Interview for First Responders. This program describes the powerful narrative-based approach to gathering accurate, actionable information from both cooperative and uncooperative subjects. The three-step approach is useful in all first-responder situations: law enforcement, fire, EMS, S&R and emergency management It is based on the approach developed by law enforcement and arson investigators. The presenter is Stan Walters, A.K.A. "The Lie Guy", who
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IRS990/MissionDesc0The Organization is primarily dedicated to assisting firefighters and first responder personnel perform their jobs effectively and safely, aiding underfunded agencies, assisting families of fallen firefighters in their greatest time of need, and helping to prevent fires and fire injuries through public awareness.Training developed with leading experts which is available nationwide free of charge to help increase the safety and effectiveness of firefighters and first responding personnel. $270,916Fire and EMS Equipment Grant Program provides cash grants for under-funded departments to purchase equipment with which to improve service personnel safety and performance, and citizen safety. $72,951Survivor Financial Assistance Grant Program provides cash grants to family survivors of firefighters who have died in the line-of-duty. $24,995Public Fire Safety Awareness to educate families about important steps they can take to prevent fires and improve safety in case of fire.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Program Sevice Area #2: Firefighters and emergency response equipment grant program - see schedule O for additional information on these programs.FSF sets aside a percentage of its net income to the Equipment Grant Program. During 2013, FSF drew on this fund to make 16 cash grants to fire and EMS agencies around the nation for a total program donation of $72,951. The purpose of these grants is to help increase personnel and citizen safety by helping to acquire needed but otherwise unfunded equipment, training, and supplies. The grants were made on the basis of standard-format applications submitted by requesting departments downloading a Microsoft WORD or PDF document from the FSF web site. Grants were reviewed by FSF staff and the recipients chosen on the basis of need, poverty level in the applicant's region, and other general and specific factors. In 2013, FSF continued a special program to fund state and regional agencies in the purchase of firefighting and/or training equipment. This new initiative is supported by a special fund raising campaign, The Foundation for First Responders and Firefighters (FRFF). In 2013, we made two grants of a BullEx fire simulator under this program, continuing the pilot program that funded the purchase of a fire simulator by the Massachusetts Call/Volunteer Firefighters Association. This propane-powered, computer-controlled simulator allowed firefighters the chance to fight a real fire with minimal risk using non-toxic substances, and thus gain valuable experience off the job so that their on the job performance would be safe and more fully effective. Recipients of Bullex simulator grants in 2013 were Brevard County, FL and Greenville, SC.Other 2013 equipment grants included: (1) Gratis Fire Department, Gratis, Ohio - $1,200 for Misting Fan and Extrication Gloves, (2) Palm Beach Shores Fire Department, Palm Beach Shores, Florida - $4,995 for Personal Protective Equipment (3) Salem Fire Department, Salem, Arkansas - $4,600 for Wildland Protective Equipment (4) Waupaca Area Fire District, Waupaca, Wisconsin - $2,300 for Self-Rescue Equipment (5) Nadeau Volunteer Fire Department, Carney, Michigan - $2,600 for Class A Foam (6) Marion Community Fire Department, Marion, Michigan - $2,800 for Emergency Medical Kits (7) Elgin Fire Department, Elgin, Illinois - $900 for Hazardous Materials Application and iPad (8) Gordon Volunteer Fire Department, Gordon, Wisconsin - $3,500 for Multi-Gas Detector (9) Orderville Fire Department, Orderville, Utah - $2,700 for New Helmets (10) Reno Volunteer Fire and Rescue Department, Reno, Texas - $4,000 for Pulse Oximeter (11) Tazewell Volunteer Fire Department/ Marion County EMA, Tazewell, Georgia - $5,000 for Thermal Imager (12) Roosevelt Volunteer Fire Department/ Roosevelt, New Jersey - $5,000 for Personal Protective Equipment (13) Burlington Fire Department, Burlington, North Dakota - $3,520 for Ice Rescue Equipment (14) Ellendale Volunteer Fire Department, Ellendale, Delaware - $5,000 for Wildland Firefighting Hose.For much of the year, FSF was the number one Google return when searching on the term "firefighter equipment grants".
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt094595
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IRS990/ProgSrvcAccomActy3Grp/Desc0FSF assists the families of fallen firefighters by providing them with unrestricted cash grants. We especially look to make donations to funds established for the firefighters children; however we may also give grants to spouses and other firefighters' loved ones who bear the burden of caring for the family of the fallen firefighter. In 2013, we made cash grants totaling $24,995 to the survivors of 7 fallen firefighters. We select grant recipients by reviewing the official list of recently deceased firefighters. We conduct further research to identify candidates, assessing the situation of the family left behind,insuring that a suitable fund is available to contribute to (thus insuring that the funds actually go to the family), and talking with the local fire chief as necessary to determine need and evaluate the situation.We have a preference for assisting families of firefighters that die as the result of directly fighting a fire, since this is what our donors generally think of when they envision a line of duty death (fortunately, these deaths are declining). As a matter of policy, and on the advice of our legal counsel, we do not print the names of the recipients in order to respectfully maintain their privacy. We do sometimes post excerpts from grant thank you letters on our web site so our donors can read messages of gratitude to them.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt024995
IRS990/ProgSrvcAccomActy3Grp/GrantAmt024995
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Program Service Area #4: Public Safety Awareness - FSF uses its communications with donors and the public to help increase general public awareness of fire safety practices. Our major initiative is publication and distribution of a brochure addressing the critical topic of children's fire safety, developing a home fire escape plan, and how to operate a fire extinguisher. In 2013, we mailed approximately 400,000 of these fire safety brochures nationwide to families that expressed an interest in FSF programs. We also take advantage of our web site traffic to promote fire safety. Examples from 2013 include posting a downloadable PDF copy of the brochure so anyone can easily get a copy.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FSF is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC). It is the Foundation's position that all support and revenues are substantially related to its exempt purpose, the Foundation has taken the position that it is not required to pay any federal or state income tax. Accordingly, these financial statements show no income tax expense or provision for income taxes. The Foundation has been classified as an organization that is not a private foundation under Section 509(a) of the IRC. Contributions to the Foundation qualify for charitable contribution deductions as stated in Section 170 of the IRC. It is the Foundation's policy to provide for uncertain tax positions and any related interest or penalties based upon managements assessment of whether a tax benefit is more-likely-than-not is sustained upon examination by taxing authorities. Since the Foundation considers itself exempt from any income taxes or reporting requirement, no provision for interest or penalties has been made in these financial statements. Furthermore, management does not believe any uncertain tax positions exist. The taxes periods open to inspection by taxing authorities are 2011 - 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine10Outreach Calling
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine11Menacola Marketing
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine12Residential Programs Inc
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine10200 S Virginia St 8th Fl
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine116914 New Utrecht Avenue
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1212 Christopher Way Suite 200
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Survivor Program:FSF assists the families of fallen firefighters by providing them with unrestricted cash grants. We especially look to make donations to funds established for the firefighters' children; however we may also give grants to spouses and other firefighters' loved ones. In 2013, we made cash grants totaling $24,995 to the survivors of 10 fallen firefighters.We select grant recipients by reviewing the official list of recently deceased firefighters. We conduct further research to identify candidates, including talking with local fire chiefs as necessary to determine need. As a matter of policy, we do not print the names of the recipients in order to respectfully maintain their privacy. We do sometimes post excerpts from grant thank you letters on our web site so our donors can read messages of gratitude to them.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1The Bank and Trust Brazos Media Giving Fund
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IRS990ScheduleI/RecipientTable/CashGrantAmt010300
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Grant purpose: purchase fire simulation training equipment for local government.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Grant purpose: purchase fire simulation training equipment for local government.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10Brevard County Fire Rescue
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11Greenville City Fire Department
IRS990ScheduleI/RecipientTable/USAddress/AddressLine101040S Florida Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine11206 South Main Street
IRS990ScheduleI/RecipientTable/USAddress/City0Rockledge
IRS990ScheduleI/RecipientTable/USAddress/City1Greenville
IRS990ScheduleI/RecipientTable/USAddress/State0FL
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Monitoring and record keeping procedures Equipment Donation Grants 1)Grantees must sign a contract agreeing that the funds will only be used for the purposes indicated within 90 days of receipt of the grant monies. 2) Grantees must provide a copy of a quote for the requested equipment, and the grant checks are written for the amount of the quote. 3) Grantees must provide copies of the invoices that they pay for the granted equipment. 4) Grantees agree to provide a picture of the equipment in use and/or with service members. 5) Copies of the original and canceled check are kept on record. Firefighter Survivor Grants 1) Grant funds are given to the surviving family of service members killed in the line of duty with no restrictions. 2) Copies of the original and canceled check are kept on record. 3) A newspaper and/or web article describing the circumstances of the service member's LODD is kept on record
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Barbara Mroz
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Spouse of President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Salaried employee for $52,915 per year - Employee's compensation is approved by the entire board and is at or under current market rate for services provided.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FSF invested a significant amount of funds in promoting the new Active Shooter response program described in the section Training: Active Shooter Response: The Rapid Response & Treatment Model. This investment was made possible through the special fundraising campaign, Foundation for First Responders and Firefighters (FRFF). In addition to producing and distributing a video training program on the subject, FSF initiated, produced and promoted in-person seminars restricted to public safety
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Ralph Mroz - President Barbara Mroz - Vice President, Finance and Compliance Husband and Wife *The Foundation has implemented mitigating controls to address the issues of segregation between Barbara and Ralph, these include budgetary oversight and review of financial operations of the Foundation by the entire Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies of the form 990 were distributed to each board member prior to filing. A Board meeting was then held to review the form 990 jointly and approve it.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A review of any possible infractions of the conflict of interest policy has been inserted into the agenda of each board meeting held.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Firefighters Support Foundation, Inc. Board of Directors commissioned an independent "compensation reasonableness study" to benchmark the salaries for the Organization's three employees. Salary information was obtained for similar positions in comparable organizations in order to ascertain the reasonableness of salary levels. These three employees hold industry comparable positions of Executive Director, Chief Financial Officer, and Videographer. Each employee's salary was compared to salary levels for single full-time salaried positions in similar organizations. "The results of the report determined that when reviewing comparability data and actual compensation amounts being paid to similar positions at similar organizations, the data supplied would seem to indicate that the proposed salaries for everyone fall within the range of expected norms." The board subsequently developed reviewed and approved employment contracts for the three employees. This action was noted in the board meeting minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization makes its governing documents, conflict of interest policy, form 1023, financial statements and form 990 available upon request. Interested parties can click on a link on the organization's website to send an email requesting the doucments, which will be sent to them by email. If they do not have an email address, the documents will be sent by US Mail if an address is provided.

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