Civic Intelligence

First Responder Benefit Association

EIN 82-2795267 • 501(c)3 • Greenville, SC

Pub. 78 Eligible990-N Coverage

Profile

The first responder benefit association provides emotional, financial and other forms of support to the survivors of first responders who die during their duties or everyday lives.

221 Pelham Road Suite 200Greenville, SC 29615

www.frba.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

95th percentile

74%

Higher net margin than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

97th percentile

287%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

9.5%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$34,924

Down $31,714 (-48%) from 2023

Liabilities

Up

$6,451

Up $6,339 (+5660%) from 2023

Net Assets

Down

$28,473

Down $38,053 (-57%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin95th percentile

Revenue

Up

$99,715

Up $30,501 (+44%) from 2023

Expenses

Down

$137,768

Down $47,503 (-26%) from 2023

Net Income

Up

-$38,053

Up $78,004 (+67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$200K$150K$100K$50K$0Assets 2020: $51,786Liabilities 2020: $926Net Assets 2020: $50,8602020Assets 2021: $47,153Liabilities 2021: $508Net Assets 2021: $46,6452021Assets 2022: $182,710Liabilities 2022: $127Net Assets 2022: $182,5832022Assets 2023: $66,638Liabilities 2023: $112Net Assets 2023: $66,5262023Assets 2024: $34,924Liabilities 2024: $6,451Net Assets 2024: $28,4732024

Highlighted filing

2024

Assets$34,924
Liabilities$6,451
Net Assets$28,473
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$200K$100K$0-$100K-$200KRevenue 2020: $112,987Expenses 2020: $70,618Net Income 2020: $42,3692020Revenue 2021: $166,792Expenses 2021: $171,007Net Income 2021: -$4,2152021Revenue 2022: $182,568Expenses 2022: $46,630Net Income 2022: $135,9382022Revenue 2023: $69,214Expenses 2023: $185,271Net Income 2023: -$116,0572023Revenue 2024: $99,715Expenses 2024: $137,768Net Income 2024: -$38,0532024

Highlighted filing

2024

Revenue$99,715
Expenses$137,768
Net Income-$38,053
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,924
Liabilities
$6,451
Net assets
$28,473
Revenue
$99,715
Expenses
$137,768
Net income
-$38,053
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.06$0.28$1.00$1.38$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.69$1.85$1.16
2022Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$1.83$0.47$1.36
2021Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.47$1.67$1.71$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$1.13$0.71$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$99,715
Mission and Program Overview

Mission

The first responder benefit association provides emotional, financial and other forms of support to the survivors of first responders who die during their duties or everyday lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$66,638$34,924▼ $31,714
Total Assets$66,638$34,924▼ $31,714
Liabilities
Accounts Payable and Accrued Expenses$112$6,451▲ $6,339
Total Liabilities$112$6,451▲ $6,339
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$66,526$28,473▼ $38,053
Total Net Assets Fund Balance$66,526$28,473▼ $38,053
Total Liabilities and Net Assets / Fund Balance$66,638$34,924▼ $31,714
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Joseph a CaldwellPresident/treasurer
Jeffrey a MaggVice President
Nathan WellsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$99,715
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$99,715
Change in Net Assets
$-38,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$125,000
Other Expenses$12,768
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$125,000--$125,000
Fees for Services Legal-$11,204-$11,204
Fees for Services Accounting-$1,236-$1,236
Other Expenses$203$125-$125
Total Functional Expenses$125,203$12,565$0$137,768
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
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
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 7A

“All directors of the corporation shall not be less than three (3) nor more than five (5). The exact number of directors shall be three (3) until changed within the limits specified in the articles of incorporation or the bylaws. Directors shall be elected at the annual meeting or at a special meeting, and shall serve until their successors are elceted.”

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

“The process for board of directors' review of the form 990 is to distribute, via email, copies of the form 990, upon completion, to members of the board. Questions and comments raised by board members by email, telephone or in writing are to be addressed prior to filing the information return.”

Form 990, Part VI, Section B, Line 12

“The corporations's board of directors adopted a conflict of interest policy written and established by the board, to enact policies and procedures to ensure that all contracts, transactions and dealings are in the best interest of the corporation, and not for the purpose of benefiting any individual members of the board of directors.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements may be made available to the public upon request, as well as the form 990. Requests may be described as in person, in writing, or by email.”

Filing and Contact Details

Filer

Filer Name
First Responder Benefit Association
EIN
82-2795267
Phone
7372275450
Address
221 PELHAM ROAD SUITE 200, GREENVILLE, SC 29615

Signing Officer

Name
Joseph a Caldwell
Title
President/treasurer
Phone
7372275450
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph a Caldwell
Formed
2017
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Halliday Schwartz & Co
Address
824 EAST MAIN STREET, SPARTANBURG, SC 29302
Preparer
Jada W Mcabee
Phone
8645830886
Raw XML Appendix294 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.

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IRS990/ActivityOrMissionDesc0THE FIRST RESPONDER BENEFIT ASSOCIATION PROVIDES EMOTIONAL, FINANCIAL AND OTHER FORMS OF SUPPORT TO THE SURVIVORS OF FIRST RESPONDERS WHO DIE DURING THEIR DUTIES OR EVERYDAY LIVES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL DIRECTORS OF THE CORPORATION SHALL NOT BE LESS THAN THREE (3) NOR MORE THAN FIVE (5). THE EXACT NUMBER OF DIRECTORS SHALL BE THREE (3) UNTIL CHANGED WITHIN THE LIMITS SPECIFIED IN THE ARTICLES OF INCORPORATION OR THE BYLAWS. DIRECTORS SHALL BE ELECTED AT THE ANNUAL MEETING OR AT A SPECIAL MEETING, AND SHALL SERVE UNTIL THEIR SUCCESSORS ARE ELCETED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PROCESS FOR BOARD OF DIRECTORS' REVIEW OF THE FORM 990 IS TO DISTRIBUTE, VIA EMAIL, COPIES OF THE FORM 990, UPON COMPLETION, TO MEMBERS OF THE BOARD. QUESTIONS AND COMMENTS RAISED BY BOARD MEMBERS BY EMAIL, TELEPHONE OR IN WRITING ARE TO BE ADDRESSED PRIOR TO FILING THE INFORMATION RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATIONS'S BOARD OF DIRECTORS ADOPTED A CONFLICT OF INTEREST POLICY WRITTEN AND ESTABLISHED BY THE BOARD, TO ENACT POLICIES AND PROCEDURES TO ENSURE THAT ALL CONTRACTS, TRANSACTIONS AND DEALINGS ARE IN THE BEST INTEREST OF THE CORPORATION, AND NOT FOR THE PURPOSE OF BENEFITING ANY INDIVIDUAL MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS MAY BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, AS WELL AS THE FORM 990. REQUESTS MAY BE DESCRIBED AS IN PERSON, IN WRITING, OR BY EMAIL.
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH A CALDWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07372275450
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST RESPONDER BENEFIT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0822795267
ReturnHeader/Filer/PhoneNum07372275450
ReturnHeader/Filer/USAddress/AddressLine1Txt0221 PELHAM ROAD SUITE 200
ReturnHeader/Filer/USAddress/CityNm0GREENVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029615
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570925346
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HALLIDAY SCHWARTZ & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0824 EAST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPARTANBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029302
ReturnHeader/PreparerPersonGrp/PhoneNum08645830886
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JADA W MCABEE
ReturnHeader/ReturnTs02025-05-15T13:24:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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