Civic Intelligence

First Responders Benefit Trust

EIN 81-5032624 • Houston, TX

990-N CoverageNTEE M60

Profile

Frbt is a wholly owned subsidiary of texas police trust, a multiple employer trust established and maintained under irc 419a to provide benefits to members of eligible law enforcement and first responder organizations. Frbt is the entity through which eligible organizations enter into contribution agreements, on behalf of their members, to participate in the 419a trust, and which processes claims on behalf of texas police trust.

1600 State StreetHouston, TX 77007
Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$7,599,361

No earlier filing loaded for comparison.

Liabilities

$40,768

No earlier filing loaded for comparison.

Net Assets

$7,558,593

No earlier filing loaded for comparison.

Operations

Revenue

$1,443,735

No earlier filing loaded for comparison.

Expenses

$569,852

No earlier filing loaded for comparison.

Net Income

$873,883

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2025: $7,599,361Liabilities 2025: $40,768Net Assets 2025: $7,558,5932025

Highlighted filing

2025

Assets$7,599,361
Liabilities$40,768
Net Assets$7,558,593
Open 2025 Filing

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2025: $1,443,735Expenses 2025: $569,852Net Income 2025: $873,8832025

Highlighted filing

2025

Revenue$1,443,735
Expenses$569,852
Net Income$873,883
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,599,361
Liabilities
$40,768
Net assets
$7,558,593
Revenue
$1,443,735
Expenses
$569,852
Net income
$873,883
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.60$0.04$7.56$1.44$0.57$0.87
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 24, 2026
Return Version
2025v4.0
Gross Receipts
$1,653,604
Mission and Program Overview

Mission

Frbt is a wholly owned subsidiary of texas police trust, a multiple employer trust established and maintained under irc 419a to provide benefits to members of eligible law enforcement and first responder organizations. Frbt is the entity through which eligible organizations enter into contribution agreements, on behalf of their members, to participate in the 419a trust, and which processes claims on behalf of texas police trust.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$6,582,958$7,558,593▲ $975,635
Cash and Non-Interest-Bearing Accounts$4,535,471$5,364,297▲ $828,826
Investments in Publicly Traded Securities$1,500,400$1,641,492▲ $141,092
Land, Buildings, and Equipment, Net$605,947$593,572▼ $12,375
Rtn Earn Endowment Incm Other Fnds$18,092--
Total Assets$6,641,818$7,599,361▲ $957,543
Liabilities
Other Liabilities$40,768$40,768→ $0
Total Liabilities$40,768$40,768→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,601,050$7,558,593▲ $957,543
Total Liabilities and Net Assets / Fund Balance$6,641,818$7,599,361▲ $957,543

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$593,572$103,143$696,715
Compensation and Service Providers

Board Members and Trustees

NameTitle
James TippyChairman
Doug GriffithDirector
Joseph DunnDirector
Thomas HayesTrustee
Terry SeaglerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,259,423
Investment Income
$250,229
Other Revenue
$-65,917
Change in Net Assets
$873,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$485,284
Grants and Similar Amounts Paid$69,289
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$116,869--$116,869
Grants to Domestic Orgs$69,289--$69,289
Depreciation Depletion$62,358--$62,358
Office Expenses$33,796$24,206-$58,002
Advertising$52,201--$52,201
Travel$50,911--$50,911
Fees for Services Other$35,865--$35,865
Fees for Services Accounting$14,352$15,100-$29,452
Fees for Services Legal$27,958--$27,958
Payment Travel Entrtnmnt Publicly Ofcl$25,171--$25,171
Benefits to Members$15,279--$15,279
Insurance$3,321$7,516-$10,837
Occupancy$4,995--$4,995
Information Technology$945--$945
Other Expenses$8,289$131-$131
Total Functional Expenses$521,599$48,253$0$569,852
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Other Various Charities---$43,935
Houston Livestock Show and RodeoHoustn, TX3-$25,354
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$40,768
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Reviewed by managing board prior to issuance”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
First Responders Benefit Trust
EIN
81-5032624
Phone
8322003411
Address
1600 STATE STREET, HOUSTON, TX 77007

Signing Officer

Name
James Tippy
Title
Chairman
Phone
8322003411
Signed
2026-04-24

Organization Details

Principal Officer
James Tippy
Formed
2016
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Guthrie & Co Pc
Address
1550 S MAIN ST STE 4, MANSFIELD, PA 16933
Preparer
Lisa M Guthrie CPA
Phone
5706623824
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Frbt is a wholly owned subsidiary of texas police trust, a multiple employer trust established and maintained under irc 419a to provide benefits to members of eligible law enforcement and first responder organizations. Frbt is the entity through which eligible organizations enter into contribution agreements, on behalf of their members, to participate in the 419a trust, and which processes claims on behalf of texas police trust.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 10,813”

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

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IRS990/TotalFunctionalExpensesGrp/TotalAmt0569852
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES TIPPY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08322003411
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST RESPONDERS BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0815032624
ReturnHeader/Filer/PhoneNum08322003411
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472135807
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GUTHRIE & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01550 S MAIN ST STE 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016933
ReturnHeader/PreparerPersonGrp/PhoneNum05706623824
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA M GUTHRIE CPA
ReturnHeader/ReturnTs02026-04-23T15:02:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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