National Law Enforcement and Firefighters Childrens Foundation
National Law Enforcement and Firefighters Childrens Foundation reported $31.5 million in revenue and $32.3 million in expenses for calendar year 2024. Of every $100 it spent, $93.13 went to program services, $4.37 to management and general costs and $2.50 to fundraising. Its largest source of revenue was contributions and grants: 97.0% of the total. The highest compensation it reported for one person was $247,989 (Chief Philantrhopist). 4 people received more than $100,000 in reportable compensation. Revenue rose 66% between 2020 and 2024. Source: Form 990, 2024.
Where $100 of spending went
Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $32MFor context, the median across 274 covered crime & legal-related charities: $87.85 programs, $11.30 management, $0.85 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
Calendar year 2024 · Form 990, Part VIII · total revenue $32MThe 990 scorecard · same measures for every charity, no grades
| Measure | 2024 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 93.1% | 86.7% |
| Management & general Part IX 25(C) ÷ 25(A) | 4.4% | 11.1% |
| Fundraising Part IX 25(D) ÷ 25(A) | 2.5% | 0.8% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.03 | $0.01 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 97.0% | 94.8% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 0.0% | 50.1% |
| Program service revenue share Part VIII 2g ÷ 12 | 0.0% | 0.7% |
| Highest reported compensation Part VII-A, columns D–F | $247,989 | $245,814 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 0.77% | 1.41% |
| People paid over $100,000 Part VII, line 2 | 4 | 8 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 2.2 | 6.4 |
| Independent voting board members Part VI 1a–1b | 14 of 14 | 100.0% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
2024 · Form 990, Part III · the three largest programs by expenseRadio and televised public service announcement airtime and print advertising are donated to the Foundation to communicate the mission of the Foundation; create awareness of the Foundations programs; and to encourage the public to support the first responder community. Public service announcements are valued based on the number of times the announcements are broadcast and the period in which the advertisements are aired at the television or radio stations equivalent advertising rate charged to paying customers. The fair value of the public service announcements totaled $22,354,420 for the…
The Foundation's "Toy Express Program" helps local first responders brighten the holidays for children and strengthen community bonds between agencies and those they serve and protect. During 2024, the Foundation received toy donations valued at approximately $2,800,000, which were subsequently delivered around the country
The Foundation conducted several smaller programs during the year for the benefit of the families of first responders
Highest reported compensation
2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| Chief Philantrhopist Listed in Part VII, 40.00 hrs/week | $247,989 | $0 | $0 | $247,989 |
| Chief Exec.Off. Officer, 2.00 hrs/week | $199,586 | $0 | $0 | $199,586 |
| Chief Operating Officer Listed in Part VII, 40.00 hrs/week | $161,694 | $0 | $0 | $161,694 |
| Chief Marketing Officer Listed in Part VII, 40.00 hrs/week | $124,863 | $0 | $0 | $124,863 |
| CFO Officer, 40.00 hrs/week | $65,643 | $0 | $0 | $65,643 |
4 people received more than $100,000 in reportable compensation from National Law Enforcement and Firefighters Childrens Foundation (Part VII, line 2). Compensation of current officers, directors and key employees totaled $268K (Part IX, line 5).
5 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b14 · 14 independent
- Audited financial statements Part XII 2bYes
- Conflict-of-interest policy Part VI 12aYes
- Whistleblower policy Part VI 13Yes
- Document retention policy Part VI 14Yes
- Independent process for top executive pay Part VI 15aNo
- Board given the 990 before filing Part VI 11aNo
- Family or business ties among insiders Part VI 2Yes
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26No
- Lobbying, or a 501(h) election in effect Part IV 4No
- Over $15,000 of professional fundraising services Part IV 18No
- Over $10,000 of activity outside the U.S. Part IV 14bNo
- Employees Part I, line 523
Private foundation grants it received
18 private foundations reported grants to National Law Enforcement and Firefighters Childrens Foundation totaling $334K on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.
Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.
Correct a figure or respond
Every number above is copied from National Law Enforcement and Firefighters Childrens Foundation's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for National Law Enforcement and Firefighters Childrens Foundation, you can publish a response that is linked from this page.
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Of every $100 National Law Enforcement and Firefighters Childrens Foundation spent in 2024, $93.13 went to programs. The full breakdown, from its IRS Form 990:
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Similar-sized charities in this cause
- The Other Side AcademySalt Lake City, UT · revenue $31M · programs 91.1% · 2024
- Pacific Legal FoundationSacramento, CA · revenue $32M · programs 81.5% · FY2025
- Legal Aid ChicagoChicago, IL · revenue $31M · programs 80.4% · 2024
- WaymakersIrvine, CA · revenue $32M · programs 91.1% · FY2025
- Federal Defenders of New YorkNew York, NY · revenue $31M · programs 79.6% · FY2025
All crime & legal-related charities · Largest charities in New York
Questions people ask
How much of National Law Enforcement and Firefighters Childrens Foundation's spending goes to programs?
In calendar year 2024, National Law Enforcement and Firefighters Childrens Foundation reported that 93.1% of its $32.3 million in expenses went to program services, 4.4% to management and general and 2.5% to fundraising (Form 990, Part IX).
How much does National Law Enforcement and Firefighters Childrens Foundation pay its top executive?
The largest total compensation National Law Enforcement and Firefighters Childrens Foundation reported for one person in calendar year 2024 was $247,989, for the role of Chief Philantrhopist (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does National Law Enforcement and Firefighters Childrens Foundation get its money?
Of $31.5 million in revenue in calendar year 2024, 97.0% came from contributions and grants and 0.0% from program service revenue (Form 990, Part VIII).
Is National Law Enforcement and Firefighters Childrens Foundation a registered charity?
The IRS lists EIN 05-0536854 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- 2024: Form 990 for calendar year 2024, object 202542829349301754 · read the filing · XML
- 2023: Form 990 for calendar year 2023, object 202423099349302637 · read the filing
- 2022: Form 990 for calendar year 2022, object 202313199349304111 · read the filing
- 2021: Form 990 for calendar year 2021, object 202213199349306691 · read the filing
- 2020: Form 990 for calendar year 2020, object 202142789349300424 · read the filing
All filings for EIN 05-0536854: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.