Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
Liabilities / Revenue
16th percentile
Higher debt load relative to revenue than 16% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
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
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Peter J Hogarth | Chief Financial Officer | FT | $210,000 | $37,909 | $247,909 |
| Jon Drake | Senior Director - Programs | FT | $131,625 | $19,158 | $150,783 |
| Harrison T Overcash | Corporate Partnerships Officer | FT | $115,697 | $6,491 | $122,188 |
| Luisa Zhou | Controller | FT | $100,333 | $8,752 | $109,085 |
| Name | Title |
|---|---|
| Thomas M McGann | Chair |
| Benjamin Y Carter | Director |
| Nancy Armstrong | Director |
| Robert J Sweeney | Director |
| David Y Kim | Co-Founder & Chief Executive Officer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“There are no committees with the authority to act on behalf of the governing body.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“Management has evaluated the Foundation's tax positions and concluded that the financial statements do not include any uncertain tax positions.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 76230 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 117461 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Provides college scholarships and educational counseling to military children who have lost a parent in the line of duty. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 29191 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 56049 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 85240 |
| IRS990/AllOtherContributionsAmt | 0 | 6879631 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Peter J Hogarth CFO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8669172373 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 44900 Prentice Drive |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Dulles |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 201669305 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2638279 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6126456 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 66581 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 56057 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 125271 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 247909 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 9841 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 9841 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 7157957 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 6761447 |
| IRS990/CYInvestmentIncomeAmt | 0 | 46201 |
| IRS990/CYOtherExpensesAmt | 0 | 487081 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1831157 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1786787 |
| IRS990/CYTotalExpensesAmt | 0 | 9035315 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 660397 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7204158 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Educational Scholarships:Provided college scholarships and educational counseling to military children who have lost a parent in the line of duty. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 11782904 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8749979 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 23 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 7859188 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 27126 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 22951 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22951 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 14440 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 5881 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 3402 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 23723 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 22159 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 9286 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 8752 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 6491 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Thomas M McGann |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | David Y Kim |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Nancy Armstrong |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Benjamin Y Carter |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Robert J Sweeney |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Peter J Hogarth |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Jon Drake |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Luisa Zhou |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Harrison T Overcash |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 225750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 141497 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 100333 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 115697 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Co-Founder & Chief Executive Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Chief Financial Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Senior Director - Programs |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Controller |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Corporate Partnerships Officer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 251200 |
| IRS990/GrantAmt | 0 | 6761447 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 6761447 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 6761447 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 7204158 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 42836 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 32378 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 41537 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 116751 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 13086 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13086 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 46201 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 46201 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 19651778 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 17820621 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7868874 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 9070642 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 15307 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4961 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 16072 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 36340 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 58229 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 16049 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 61169 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 135447 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 39409 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 27387 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 70951 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 137747 |
| IRS990/OtherExpensesGrp/Desc | 0 | Annual filing fee |
| IRS990/OtherExpensesGrp/Desc | 1 | Membership dues |
| IRS990/OtherExpensesGrp/Desc | 2 | Licenses and permits |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 375 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 525 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16162 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2086 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16537 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2611 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2000 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 346982 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 292134 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 652848 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1291964 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 29753 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 23827 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 55587 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 109167 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 6809323 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1346000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 63570 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 197145 |
| IRS990/PrincipalOfficerNm | 0 | David Y Kim |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 14239565 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 6772148 |
| IRS990/PYInvestmentIncomeAmt | 0 | 208083 |
| IRS990/PYOtherExpensesAmt | 0 | 1160433 |
| IRS990/PYOtherRevenueAmt | 0 | -184627 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 4845449 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1484991 |
| IRS990/PYTotalExpensesAmt | 0 | 9417572 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 14263021 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1831157 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 10216836 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 10268481 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 7157957 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 14239565 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12815105 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12469224 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4105662 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 50787513 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 46201 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 208083 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 40397 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2404 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2304 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 299389 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2066942 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.64860 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.65240 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 33134643 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 17652870 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 7157957 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 14239565 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12815105 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12469224 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4105662 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 50787513 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 51086902 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 397403 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 397403 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 397403 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 9035315 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 397403 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7204158 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Management has evaluated the Foundation's tax positions and concluded that the financial statements do not include any uncertain tax positions. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 9035315 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7204158 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 7601561 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 9432718 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 6761447 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Educational Scholarships |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc | 0 | N/A |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 858 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc | 0 | N/A |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Children 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/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 210000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 131625 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 15750 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 9872 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 22159 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 9286 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Peter J Hogarth |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Jon Drake |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Chief Financial Officer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | Senior Director - Programs |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 247909 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 150783 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part I, Line 3: |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | There are no committees with the authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part I, Line 1, Description of Organization Mission: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part XII, Line 2c: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | AL |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 1 | AK |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 2 | AR |
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