Give.org logo
Support Give.org
Support Give.org
CHARITY REVIEW
Issued: April 2025 Expires: April 2027

First Responders Children's Foundation

Standards Not Met
Standards Not Met
4
(646) 822-4236
38 East 32nd Street, Suite 602
New York, NY, 10016
https://1strcf.org/
📄 Full Report 🖨️ Print 📋 BBB Charity Standards

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

First Responders Children's Foundation does not meet the following 1 Standards for Charity Accountability:

Standard 4 (Compensated Board Members)
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

FRCF does not meet this Standard because:

  • The chair of the board is compensated indirectly as the spouse of the paid Chief Executive Officer.

First Responders Children's Foundation meets the remaining 19 Standards for Charity Accountability.

Stated Purpose:
"to provide financial support to children who have lost a parent in the line of duty as well as families enduring significant financial hardship due to tragic circumstances."

Year, State Incorporated:
2002, NY

Also Known As:
National Law Enforcement and Firefighters Children's Foundation

First Responders Children's Foundation (FRCF) provides support to first responders and their families enduring financial hardship due to tragic circumstances. The organization airs donated public service announcements aimed at encouraging the public to support the first responder community. In addition, FRCF has four main program areas: scholarships for children of first responders killed or injured in the line of duty, financial assistance grants for families suffering from financial hardship, mental health support for children of first responders, and community engagement programs that connect children with their respective communities' first responder agencies. Lastly, the organization reports that it hosts an annual Thanksgiving Day Parade breakfast for children and family members of those lost in the line of duty.

For the year ended December 31, 2023, First Responders Children's Foundation's program expenses were:

Program services $20,854,386
Total Program Expenses $20,854,386

Chief Executive
Jillian Crane, President and Chief Executive Officer

Compensation*
$200,000

Chair of the Board
Alfred Kahn

Chair's Profession / Business Affiliation
Retired, Founder, First Responders Children's Foundation

Board Size
14

Paid Staff Size
16

*2023 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Note: Randall Acosta, Chief Philanthropist, was the highest paid employee, receiving $250,150 in compensation.

Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Direct mail appeals, Print advertisements

Fundraising costs were 5% of related contributions. (Related contributions, which totaled $21,100,676, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on First Responders Children's Foundation's audited financial statements for the year ended December 31, 2023.

Source of Funds
Government grants $46,500
Interest income $59,654
Contributions $4,073,983
In-kind contributions $16,980,193
Total Income $21,160,330

Programs: 91% Fundraising: 5% Administrative: 4%

Total Income $21,160,330
Total expenses: $22,809,080
  Program expenses $20,854,386
  Fundraising expenses $1,086,774
  Administrative expenses $867,920
  Other expenses $0
Income in Excess of Expenses $-1,648,750
Beginning Net Assets $8,294,950
Other Changes In Net Assets $0
Ending Net Assets $6,646,201
Total Liabilities $116,905
Total Assets $6,763,106

Note: According to the organization's 2023 audited financial statements, FRCF received in-kind gifts totaling $16,980,193 in the form of public service announcements ($15,674,480) and toys ($1,260,000).

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance