Civic Intelligence

Children of Fallen Patriots Foundation

EIN 47-0902295 • 501(c)3 • Dulles, VA

Profile

To provide scholarships and other educational assistance to persons who are in financial need and are children of united states army, navy, marines, air force, and coast guard members that were killed in the line of duty.

44900 Prentice DriveDulles, VA 20166-9305

www.fallenpatriots.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.03x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

16th percentile

0.03x

Higher debt load relative to revenue than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$333,686

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

75th percentile

14%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

35%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$18,611,301

Up $2,320,239 (+14%) from 2023

Liabilities

Up

$472,028

Up $323,393 (+218%) from 2023

Net Assets

Up

$18,139,273

Up $1,996,846 (+12%) from 2023

Revenue

Up

$16,656,385

Up $4,278,547 (+35%) from 2023

Expenses

Up

$14,659,539

Up $348,558 (+2.4%) from 2023

Net Income

Up

$1,996,846

Up $3,929,989 (+203%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $1,052,624Liabilities 2010: $5,224Net Assets 2010: $1,047,4002010Assets 2011: $1,253,787Liabilities 2011: $0Net Assets 2011: $1,253,7872011Assets 2012: $1,171,186Liabilities 2012: $15,608Net Assets 2012: $1,155,5782012Assets 2013: $1,574,134Liabilities 2013: $145,993Net Assets 2013: $1,428,1412013Assets 2014: $1,722,189Liabilities 2014: $67,255Net Assets 2014: $1,654,9342014Assets 2015: $3,911,404Liabilities 2015: $1,570,710Net Assets 2015: $2,340,6942015Assets 2016: $5,324,434Liabilities 2016: $1,783,860Net Assets 2016: $3,540,5742016Assets 2017: $10,871,013Liabilities 2017: $870,388Net Assets 2017: $10,000,6252017Assets 2018: $15,017,198Liabilities 2018: $210,869Net Assets 2018: $14,806,3292018Assets 2019: $19,728,008Liabilities 2019: $76,230Net Assets 2019: $19,651,7782019Assets 2020: $17,938,082Liabilities 2020: $117,461Net Assets 2020: $17,820,6212020Assets 2021: $19,206,225Liabilities 2021: $197,066Net Assets 2021: $19,009,1592021Assets 2022: $18,264,760Liabilities 2022: $189,190Net Assets 2022: $18,075,5702022Assets 2023: $16,291,062Liabilities 2023: $148,635Net Assets 2023: $16,142,4272023Assets 2024: $18,611,301Liabilities 2024: $472,028Net Assets 2024: $18,139,2732024

Highlighted filing

2024

Assets$18,611,301
Liabilities$472,028
Net Assets$18,139,273

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2010: $1,784,211Expenses 2010: $952,814Net Income 2010: $831,3972010Revenue 2011: $1,854,824Expenses 2011: $1,648,437Net Income 2011: $206,3872011Revenue 2012: $2,232,823Expenses 2012: $2,331,032Net Income 2012: -$98,2092012Revenue 2013: $2,958,215Expenses 2013: $2,685,652Net Income 2013: $272,5632013Revenue 2014: $3,172,067Expenses 2014: $2,934,330Net Income 2014: $237,7372014Revenue 2015: $4,571,104Expenses 2015: $3,885,344Net Income 2015: $685,7602015Revenue 2016: $5,219,527Expenses 2016: $4,019,647Net Income 2016: $1,199,8802016Revenue 2017: $12,321,794Expenses 2017: $5,861,743Net Income 2017: $6,460,0512017Revenue 2018: $12,697,881Expenses 2018: $7,892,177Net Income 2018: $4,805,7042018Revenue 2019: $14,263,021Expenses 2019: $9,417,572Net Income 2019: $4,845,4492019Revenue 2020: $7,204,158Expenses 2020: $9,035,315Net Income 2020: -$1,831,1572020Revenue 2021: $10,802,819Expenses 2021: $9,614,281Net Income 2021: $1,188,5382021Revenue 2022: $13,060,746Expenses 2022: $13,994,335Net Income 2022: -$933,5892022Revenue 2023: $12,377,838Expenses 2023: $14,310,981Net Income 2023: -$1,933,1432023Revenue 2024: $16,656,385Expenses 2024: $14,659,539Net Income 2024: $1,996,8462024

Highlighted filing

2024

Revenue$16,656,385
Expenses$14,659,539
Net Income$1,996,846

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.6$0.47$18.1$16.7$14.7$2.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$0.15$16.1$12.4$14.3$1.93
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.3$0.19$18.1$13.1$14.0$0.93
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$0.20$19.0$10.8$9.61$1.19
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.9$0.12$17.8$7.20$9.04$1.83
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.7$0.08$19.7$14.3$9.42$4.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.0$0.21$14.8$12.7$7.89$4.81
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$0.87$10.0$12.3$5.86$6.46
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.32$1.78$3.54$5.22$4.02$1.20
2015Detailed filing. Detailed filing data is available for this year.$3.91$1.57$2.34$4.57$3.89$0.69
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.07$1.65$3.17$2.93$0.24
2013Detailed filing. Detailed filing data is available for this year.$1.57$0.15$1.43$2.96$2.69$0.27
2012Summary only. Only limited summary data is available for this year.$1.17$0.02$1.16$2.23$2.33$0.10
2011Summary only. Only limited summary data is available for this year.$1.25$0.00$1.25$1.85$1.65$0.21
2010Summary only. Only limited summary data is available for this year.$1.05$0.01$1.05$1.78$0.95$0.83
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 7, 2021
Return Version
2020v4.1
Gross Receipts
$7,204,158
Mission and Program Overview

Mission

The Foundation was formed for the purpose of providing college scholarships and educational counseling to military children who have lost a parent in the line of duty.

Provides college scholarships and educational counseling to military children who have lost a parent in the line of duty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$10,216,836$10,268,481▲ $51,645
Cash and Non-Interest-Bearing Accounts$2,638,279$6,126,456▲ $3,488,177
Pledges and Grants Receivable$6,809,323$1,346,000▼ $5,463,323
Prepaid Expenses and Deferred Charges$63,570$197,145▲ $133,575
Total Assets$19,728,008$17,938,082▼ $1,789,926
Liabilities
Accounts Payable and Accrued Expenses$76,230$117,461▲ $41,231
Total Liabilities$76,230$117,461▲ $41,231
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,868,874$9,070,642▲ $1,201,768
Net Assets With Donor Restrictions$11,782,904$8,749,979▼ $3,032,925
Total Net Assets Fund Balance$19,651,778$17,820,621▼ $1,831,157
Total Liabilities and Net Assets / Fund Balance$19,728,008$17,938,082▼ $1,789,926
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter J HogarthChief Financial OfficerFT$210,000$37,909$247,909
Jon DrakeSenior Director - ProgramsFT$131,625$19,158$150,783
Harrison T OvercashCorporate Partnerships OfficerFT$115,697$6,491$122,188
Luisa ZhouControllerFT$100,333$8,752$109,085

Board Members and Trustees

NameTitle
Thomas M McGannChair
Benjamin Y CarterDirector
Nancy ArmstrongDirector
Robert J SweeneyDirector
David Y KimCo-Founder & Chief Executive Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,157,957
Program Service Revenue
$0
Investment Income
$46,201
Other Revenue
$0
All Other Contributions
$6,879,631
Change in Net Assets
$-1,831,157

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,204,158
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$397,403
Total Revenue per Audited Statements
$7,601,561
Total Revenue per Form 990
$7,204,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,761,447
Salaries, Compensation, and Employee Benefits$1,786,787
Total Fundraising Expense$660,397
Other Expenses$487,081
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$6,761,447--$6,761,447
Other Salaries and Wages$652,848$292,134$346,982$1,291,964
Current Officers, Directors, Trustees, and Key Employees$125,271$56,057$66,581$247,909
Other Employee Benefits$70,951$27,387$39,409$137,747
Office Expenses$61,169$16,049$58,229$135,447
Information Technology$41,537$32,378$42,836$116,751
Payroll Taxes$55,587$23,827$29,753$109,167
Advertising$56,049-$29,191$85,240
Occupancy$16,072$4,961$15,307$36,340
Fees for Services Other$3,402$5,881$14,440$23,723
Fees for Services Accounting-$22,951-$22,951
Travel$14,855$771$6,928$22,554
Insurance-$13,086-$13,086
Conferences and Meetings--$9,841$9,841
Other Expenses-$2,000$525$2,000
Total Functional Expenses$7,859,188$515,730$660,397$9,035,315

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,432,718
Expenses per Audited Statements$9,035,315
Total Expenses per Form 990$9,035,315
Expenses Not Reported on Form 990$397,403
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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 8B

There are no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11B

The Form 990 is prepared by the organization's CPA and reviewed and approved by the organization's Chief Executive Officer and Chief Financial Officer. The final copy of the return is presented to the Board of Directors for review and approval before filing with the IRS.

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

The Conflict of Interest Policy is reviewed annually by the Board of Directors. Any potential conflicts of interest are documented and reviewed with outside legal counsel if required in accordance with the policy.

Form 990, Part VI, Section B, line 15

The Chief Executive Officer receives no compensation. The compensation of the Chief Financial Officer and other upper management is determined by a Compensation Committee and approved by the Board of Directors.

Form 990, Part VI, Section C, line 19

The organization's governing documents, conflict of interest policy, financial statements, and tax returns are available to the public. Governing documents and conflict of interest policy can be requested by calling our office or in writing. Financial statements and tax returns are available on our website.

Filing and Contact Details

Filer

Filer Name
Children of Fallen Patriots Foundation
EIN
47-0902295
Phone
8669172373
Address
44900 Prentice Drive, Dulles, VA 20166-9305

Signing Officer

Name
Peter J Hogarth
Title
Chief Financial Officer
Phone
8669172373
Signed
2021-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Y Kim
Formed
2002
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
23
Volunteers
0

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Lori A Collingsworth
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization Mission:

Our mission is to provide college scholarships and educational counseling to military children who have lost a parent in the line of duty. We are dedicated to serving the families of service members from all branches of the armed forces who have died as a result of combat casualties, military training accidents, service related illnesses, suicide, as well as other duty-related deaths as ruled by the Department of Veterans Affairs. We aim to bridge the gap in funding between the VA (and/or other resources) and the total cost of undergraduate college education. The vision of Children of Fallen Patriots Foundation is to ensure that every child of a fallen patriot receives all necessary college funding. - We believe a college education is the single most important gift we can give these children. - We believe this is an important investment in the future of America. - We believe this is one of the best ways we can honor those who died defending our country.

Form 990, Part XII, Line 2C:

The organization's Board of Directors is responsible for oversight of the audit, including selection of the independent accountant. The process has not changed from previous years.

Financial Statement Notes

Part X, Line 2:

Management has evaluated the Foundation's tax positions and concluded that the financial statements do not include any uncertain tax positions.

Raw XML AppendixShowing 400 of 518 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AdvertisingGrp/FundraisingAmt029191
IRS990/AdvertisingGrp/ProgramServicesAmt056049
IRS990/AdvertisingGrp/TotalAmt085240
IRS990/AllOtherContributionsAmt06879631
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IRS990/BooksInCareOfDetail/PersonNm0Peter J Hogarth CFO
IRS990/BooksInCareOfDetail/PhoneNum08669172373
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt044900 Prentice Drive
IRS990/BooksInCareOfDetail/USAddress/CityNm0Dulles
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0201669305
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IRS990/CashNonInterestBearingGrp/EOYAmt06126456
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IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt066581
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0247909
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IRS990/ConferencesMeetingsGrp/FundraisingAmt09841
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IRS990/FeesForServicesOtherGrp/FundraisingAmt014440
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IRS990/Form990PartVIISectionAGrp/PersonNm0Thomas M McGann
IRS990/Form990PartVIISectionAGrp/PersonNm1David Y Kim
IRS990/Form990PartVIISectionAGrp/PersonNm2Nancy Armstrong
IRS990/Form990PartVIISectionAGrp/PersonNm3Benjamin Y Carter
IRS990/Form990PartVIISectionAGrp/PersonNm4Robert J Sweeney
IRS990/Form990PartVIISectionAGrp/PersonNm5Peter J Hogarth
IRS990/Form990PartVIISectionAGrp/PersonNm6Jon Drake
IRS990/Form990PartVIISectionAGrp/PersonNm7Luisa Zhou
IRS990/Form990PartVIISectionAGrp/PersonNm8Harrison T Overcash
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Co-Founder & Chief Executive Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chief Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Senior Director - Programs
IRS990/Form990PartVIISectionAGrp/TitleTxt7Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt8Corporate Partnerships Officer
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IRS990/InvestmentIncomeGrp/ExclusionAmt046201
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt046201
IRS990/InvestmentInJointVentureInd00
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IRS990/LoanOutstandingInd00
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The Foundation was formed for the purpose of providing college scholarships and educational counseling to military children who have lost a parent in the line of duty.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt019651778
IRS990/NetAssetsOrFundBalancesEOYAmt017820621
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07868874
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt09070642
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt015307
IRS990/OccupancyGrp/ManagementAndGeneralAmt04961
IRS990/OccupancyGrp/ProgramServicesAmt016072
IRS990/OccupancyGrp/TotalAmt036340
IRS990/OfficeExpensesGrp/FundraisingAmt058229
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016049
IRS990/OfficeExpensesGrp/ProgramServicesAmt061169
IRS990/OfficeExpensesGrp/TotalAmt0135447
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt039409
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027387
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt070951
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0137747
IRS990/OtherExpensesGrp/Desc0Annual filing fee
IRS990/OtherExpensesGrp/Desc1Membership dues
IRS990/OtherExpensesGrp/Desc2Licenses and permits
IRS990/OtherExpensesGrp/FundraisingAmt0375
IRS990/OtherExpensesGrp/FundraisingAmt1525
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016162
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12086
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22000
IRS990/OtherExpensesGrp/TotalAmt016537
IRS990/OtherExpensesGrp/TotalAmt12611
IRS990/OtherExpensesGrp/TotalAmt22000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0346982
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0292134
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0652848
IRS990/OtherSalariesAndWagesGrp/TotalAmt01291964
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt029753
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023827
IRS990/PayrollTaxesGrp/ProgramServicesAmt055587
IRS990/PayrollTaxesGrp/TotalAmt0109167
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt06809323
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01346000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt063570
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0197145
IRS990/PrincipalOfficerNm0David Y Kim
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt014239565
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt06772148
IRS990/PYInvestmentIncomeAmt0208083
IRS990/PYOtherExpensesAmt01160433
IRS990/PYOtherRevenueAmt0-184627
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt04845449
IRS990/PYSalariesCompEmpBnftPaidAmt01484991
IRS990/PYTotalExpensesAmt09417572
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt014263021
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1831157
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010216836
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010268481
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07157957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt014239565
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt012815105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012469224
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04105662
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt050787513
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt046201
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0208083
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt040397
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02404
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02304
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0299389
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02066942
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64860
IRS990ScheduleA/PublicSupportPY170Pct00.65240
IRS990ScheduleA/PublicSupportTotal170Amt033134643
IRS990ScheduleA/SubstantialContributorsTotAmt017652870
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07157957
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014239565
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt012815105
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012469224
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04105662
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt050787513
IRS990ScheduleA/TotalSupportAmt051086902
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0397403
IRS990ScheduleD/DonatedServicesUseFcltsAmt0397403
IRS990ScheduleD/ExpensesNotReportedAmt0397403
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09035315
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt0397403
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07204158
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has evaluated the Foundation's tax positions and concluded that the financial statements do not include any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt09035315
IRS990ScheduleD/TotalRevenuePerForm990Amt07204158
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07601561
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09432718
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06761447
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Educational Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0858
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Children of Fallen Patriots grants are awarded to children of deceased service-members who died in the line of duty or due to service connection. The purpose of Fallen Patriots grants is to cover the costs associated with college tuition, student loans, room, board, living expenses, books fees and other miscellaneous educational expenses. To monitor the use of grant funds, the following controls are in place: Potential grant recipients are verified through Department of Defense casualty next of kin lists or through review of Form DD 1300. Recipient needs are reviewed with the Program Director and reviewed by the Chief Executive Officer prior to distribution of funds. Funds are distributed directly to the college or university to be applied to the student's expenses whenever possible. Receipts are used for direct reimbursement to students or their surviving parent. Minimum fixed funding amounts are provided for living expenses, transportation, books, and one-time computer purchases. These fixed amounts are based in part on third party expense studies provided by the college board. These amounts also are corroborated by Fallen Patriots cost/expense experience over fourteen years. The Program Director, Chief Executive Officer, and Chief Financial Officer monitor the use of funds with the colleges and students, with any unused funds being returned to the organization.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0210000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1131625
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount015750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount19872
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt022159
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt19286
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Peter J Hogarth
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Jon Drake
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Chief Financial Officer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Senior Director - Programs
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0247909
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1150783
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The Chief Executive Officer receives no compensation. The compensation of the Chief Financial Officer and other upper management is determined by a Compensation Committee and approved by the Board of Directors.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our mission is to provide college scholarships and educational counseling to military children who have lost a parent in the line of duty. We are dedicated to serving the families of service members from all branches of the armed forces who have died as a result of combat casualties, military training accidents, service related illnesses, suicide, as well as other duty-related deaths as ruled by the Department of Veterans Affairs. We aim to bridge the gap in funding between the VA (and/or other resources) and the total cost of undergraduate college education. The vision of Children of Fallen Patriots Foundation is to ensure that every child of a fallen patriot receives all necessary college funding. - We believe a college education is the single most important gift we can give these children. - We believe this is an important investment in the future of America. - We believe this is one of the best ways we can honor those who died defending our country.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no committees with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is prepared by the organization's CPA and reviewed and approved by the organization's Chief Executive Officer and Chief Financial Officer. The final copy of the return is presented to the Board of Directors for review and approval before filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Conflict of Interest Policy is reviewed annually by the Board of Directors. Any potential conflicts of interest are documented and reviewed with outside legal counsel if required in accordance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Chief Executive Officer receives no compensation. The compensation of the Chief Financial Officer and other upper management is determined by a Compensation Committee and approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization's governing documents, conflict of interest policy, financial statements, and tax returns are available to the public. Governing documents and conflict of interest policy can be requested by calling our office or in writing. Financial statements and tax returns are available on our website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization's Board of Directors is responsible for oversight of the audit, including selection of the independent accountant. The process has not changed from previous years.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1, Description of Organization Mission:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/StatesWhereCopyOfReturnIsFldCd1AK
IRS990/StatesWhereCopyOfReturnIsFldCd2AR

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