National Law Enforcement and Firefighters Children's Foundation does not meet the following 3 Standards for Charity Accountability:
Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
NLEAFCF does not meet this Standard because:
- The organization has not completed an effectiveness assessment in the last two years.
Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
NLEAFCF does not meet this Standard because:
- The organization did not produce a budget for 2021.
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
NLEAFCF does not meet this Standard because:
- The organization states it does not have an annual report covering activities conducted in 2019.
The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability:
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National Law Enforcement and Firefighters Children's Foundation meets the remaining 16 Standards for Charity Accountability.
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Year, State Incorporated
2002, DE
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Also Known As
First Responders Children's Foundation
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Stated Purpose
"to provide financial support to both children who have lost a parent in the line of duty as well as families enduring significant financial hardships due to tragic circumstances."
National Law Enforcement and Firefighters Children's Foundation (NLEAFCF) reports that it provides support to first responders and their families enduring financial hardship due to tragic circumstances. The organization supports, promotes, and facilitates educational activities and programs created and operated by law enforcement and firefighting organizations to benefit children or the community at large. NLEAFCF also awards college scholarships to children who have lost a first responder parent in the line of duty. Lastly, the organization hosts an annual Thanksgiving Day Parade breakfast for children and family members of those lost in the line of duty. Children and family members receive a free breakfast and a front row view of the Thanksgiving Day Parade.
For the year ended December 31, 2019, National Law Enforcement and Firefighters Children's Foundation's program expenses were:
Program services |
$442,266 |
Total Program Expenses: |
$442,266 |
*2019 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Note: Former Executive Director, Robert Stanberry, received $52,740 in 2019.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Invitations to fund raising events, Membership appeals, Planned giving arrangements, Print advertisements (newspapers, magazines, etc.), Telephone appeals, Radio, Cause- related marketing (affinity credit cards, consumer product sales, etc.), Television
Fundraising costs were 3% of related contributions. (Related contributions, which totaled $758,080, 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 National Law Enforcement and Firefighters Children's Foundation's IRS Form 990 for the year ended December 31, 2019.
Source of Funds |
Contributions |
$503,791 |
Special events, net |
$175,077 |
In-kind contributions |
$79,212 |
Investment income |
$38 |
Total Income |
$758,118 |
- Programs: 82%
- Administrative: 14%
- Fundraising: 4%
Total Income |
$758,118 |
Program expenses |
$442,266 |
Fundraising expenses |
$24,567 |
Administrative expenses |
$76,485 |
Other expenses |
$0 |
Total expenses: |
$543,318 |
Income in Excess of Expenses |
$214,800 |
Beginning Net Assets |
$571,988 |
Other Changes In Net Assets |
$0 |
Ending Net Assets |
$786,788 |
Total Liabilities |
$11,292 |
Total Assets |
$798,080 |
Note 1: According to the organization's IRS Form 990 for the year ended December 31, 2019, NLEAFCF received in-kind gifts totaling $79,212 in the form of space ($67,795) and miscellaneous ($11,417).
Note 2: In the financial section above, the IRS Form 990 covered the fiscal year from March 1, 2019 to December 31, 2019.