2022-10-31T15:02:33-05:00 2021-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2021-01-01 521832634 NATIONAL FALLEN FIREFIGHTERS FOUNDATION NATI 3014471370 16825 S SETON AVENUE EMMITSBURG MD 217278920 CHARLES W JASTER CHIEF FINANCIAL OFFICER 3014471370 2022-10-31 1 CHARLES JASTER 999009999 STEVEN C DARR CPA CMA P01324904 2023319880 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z RONALD SIARNICKI 16825 S SETON AVENUE EMMITSBURG MD 217278920 12345778 0 X WWW.FIREHERO.ORG X 1993 MD TO HONOR AND REMEMBER AMERICA'S FALLEN FIRE HEROES, TO PROVIDE RESOURCES TO ASSIST THEIR FAMILIES IN REBUILDING THEIR LIVES, AND TO WORK WITHIN THE FIRE SERVICE COMMUNITY TO REDUCE FIREFIGHTER DEATHS AND INJURIES. 12 12 36 955 9506 1919 4806480 7388814 340224 563666 526086 633323 164711 402403 5837501 8988206 545736 1128462 0 0 2544287 2618085 0 0 632947 2805707 4199428 5895730 7945975 -58229 1042231 13063869 14471298 675497 919304 12388372 13551994 X TO HONOR AND REMEMBER AMERICA'S FALLEN FIRE HEROES, TO PROVIDE RESOURCES TO ASSIST THEIR FAMILIES IN REBUILDING THEIR LIVES, AND TO WORK WITHIN THE FIRE SERVICE COMMUNITY TO REDUCE FIREFIGHTER DEATHS AND INJURIES. 0 0 1878537 FAMILY PROGRAMS - PROVIDE SUPPORT TO FALLEN FIREFIGHTER SURVIVORS TO ASSIST THEM IN REBUILDING THEIR LIVES. CREATED DURING THE GLOBAL PANDEMIC, NFFF CONNECT IS AN ONLINE HUB THAT PROVIDES A "COMMUNITY" FOR FAMILIES WHEN THEY CAN'T GATHER IN PERSON. RESOURCES INCLUDE VIDEOS, WORKSHOPS, NEWS AND TOOLKITS FOCUSING ON SELF-CARE, WELLNESS, AND HELPING OTHERS.PEER SUPPORT GROUPS MEET WEEKLY. THE 90-MINUTE SESSION ENABLE FIRE HERO FAMILY MEMBERS TO MEET INFORMALLY WITH OTHER FAMILIES TO SHARE THEIR STORIES, STRUGGLES, AND IDEAS ON COPING WITH GRIEF. PROFESSIONALLY FACILITATED SUPPORT GROUPS ARE HELD EACH WEEK THROUGH ZOOM. LICENSED PSYCHOLOGIST PROVIDES COUNSELING TO FAMILY MEMBERS STRUGGLING WITH GRIEF.MONTHLY VIRTUAL SESSIONS INCLUDE A STATE CONNECTIONS GROUP WHICH FOSTERS CONVERSATIONS BETWEEN FAMILIES TO HELP BUILD LOCAL CONNECTIONS, SHARE INFORMATION, AND FIND RESOURCES CLOSER TO HOME. MEN FORGING AHEAD PROVIDES GRIEVING FATHERS, SONS, SPOUSES AND LIFE PARTNERS A PLACE TO DISCUSS THEIR SHARED EXPERIENCES IN GRIEF AND SUPPORT ONE ANOTHER. TO HELP SUPPORT FAMILY MEMBERS AROUND THE ANNIVERSARY OF THEIR FIREFIGHTERS' DEATH, A MONTHLY SUPPORT GROUP IS HELD FOR FAMILIES WHOSE FIREFIGHTER DIED DURING THAT MONTH.FIRE HERO FAMILY SUPPORT NETWORK MEMBERS PROVIDE PEER SUPPORT TO NEWLY BEREAVED FAMILIES. FAMILIES WERE CAREFULLY MATCHED WITH NETWORK MEMBERS. THERE WERE 347 NETWORK MEMBERS WHO SENT 4470 REMEMBRANCE CARDS TO FAMILIES ON THE ANNIVERSARY OF THEIR LOVED ONE'S DEATH. THE FOUNDATION PROVIDED 134 GRIEF BROCHURES TO SURVIVORS IN 12 STATES. PREPARED AND SENT SIX ISSUES OF THE JOURNEY DEALING WITH LOSS AND SURVIVOR-TO-SURVIVOR SUPPORT. EACH ISSUE WAS SENT TO MORE THAN 3,200 SURVIVORS. SCHOLARSHIPS ARE AWARED TO SPOUSES, LIFE PARTNERS, CHILDREN, AND STEPCHILDREN, ENABLING THEM TO PURSUE THEIR EDUCATIONAL AND CAREER GOALS. 56 SCHOLARSHIPS WERE AWARDED.HELD VIRTUAL BEREAVEMENT CAMPS TO HELP CHILDREN COPE WITH THE LOSS OF A PARENT. CAMP PROVIDES CHILDREN AN OPPORTUNITY TO CONNECT WITH OTHER CHILDREN AND GAIN TOOLS TO COPE WITH THEIR GRIEF. 26 CHILDREN AGES 7-17 ATTENDED THE HAL BRUNO COMFORT ZONE CAMP AND 15 CHILDREN AGES 4-6 ATTENDED THE CAMP HAL CAMP. 1051302 FIRE SERVICE PROGRAMS - THE EVERYONE GOES HOME (EGH) PROGRAM AND THE 16 FIREFIGHTER LIFE SAFETY INITIATIVES ARE THE CORNERSTONES OF THE NFFF'S FIREFIGHTER LINE-OF-DUTY DEATH AND INJURY PREVENTION EFFORTS. THESE PROGRAMS PROMOTE THE INTEGRATION OF FIREFIGHTER HEALTH AND SAFETY INTO THE POLICIES, PROCEDURES, AND CULTURE OF THE NATION'S FIRE SERVICE CAREER, VOLUNTEER, COMBINATION AND WILDLAND. THE EFFORTS ADDRESS THE ROOT CAUSES OF FIREFIGHTER FATALITIES AND INJURIES. THROUGH THE EGH PROGRAMS, THE NFFF DEVELOPS HEALTH AND WELLNESS PROGRAMS, LIFE SAFETY TRAINING AND OFFICER DEVELOPMENT TO FURTHER PROMOTE A MORE SAFETY CONSCIOUS FIRE OFFICER. THESE PROGRAMS ARE DELIVERED AT NO- OR LOW-COST VIA THE NFFF'S ONLINE FIRE HERO TRAINING NETWORK AND/OR THE EGH ADVOCATES PROGRAM. ADDITIONALLY, EGH ADVANCES COMMUNITY RISK REDUCTION EFFORTS TO INCREASE SAFETY FOR FIREFIGHTERS BY REDUCING THE NUMBER AND INTENSITY OF FIRES; SUPPORTS ASSOCIATED RESEARCH AND PILOT PROJECTS; AND ADVOCATES FOR IMPROVED STANDARDS FOR TRAINING, PROTECTIVE EQUIPMENT, AND BEHAVIORAL AND PHYSICAL HEALTH PROGRAMS, PARTICULARLY THOSE ADDRESSING OCCUPATIONAL DISEASES. THE NFFF ALSO PROVIDES PROGRAMMING THAT ASSISTS FIRE DEPARTMENTS TO BOTH PREPARE FOR AND RESPOND TO THE LINE-OF-DUTY DEATH OF ONE OF THEIR MEMBERS. "TAKING CARE OF OUR OWN" TRAINS OFFICERS IN PRE-INCIDENT PLANNING, SURVIVOR NOTIFICATION, FAMILY AND CO-WORKER SUPPORT, AND BENEFITS AND RESOURCES AVAILABLE TO FAMILIES AND CO-WORKERS. LOCAL ASSISTANCE STATE TEAMS ARE MOBILIZED UPON REQUEST TO OFFER BOTH IMMEDIATE AND LONGER-TERM LOGISTICAL, ADMINISTRATIVE, AND EMOTIONAL SUPPORT TO FIRE SERVICE ORGANIZATIONS THAT HAVE EXPERIENCED THE LINE-OF-DUTY DEATH OF ONE OF THEIR MEMBERS. THESE TRAINED TEAMS, LOCATED IN ALMOST EVERY STATE, ALSO PROVIDE ASSISTANCE TO SURVIVING FAMILY MEMBERS IN APPLYING FOR PUBLIC SAFETY OFFICERS' BENEFITS. 990109 MEMORIAL WEEKEND - NATIONAL TRIBUTE TO ALL FIREFIGHTERS WHO DIED IN THE LINE OF DUTY DURING THE PREVIOUS YEAR. IN OCTOBER, THE FOUNDATION HOSTED THE OFFICIAL NATIONAL TRIBUTE TO AMERICA'S HEROES HONORING 82 FIREFIGHTERS WHO DIED IN 2019, 87 FIREFIGHTERS WHO DIED IN 2020 AND 46 FIREFIGHTERS FROM PREVIOUS YEARS. THE NFFF PROVIDED LODGING, MEALS, AND TRAVEL ASSISTANCE TO FAMILIES. 626 FIRE HERO FAMILIES ATTENDED THE MEMORIAL WEEKEND. GRIEF AND OTHER COUNSELING SESSIONS WERE PROVIDED FOR FAMILY SURVIVORS. 329 HONOR GUARD UNITS AND 156 FIRE SERVICE FAMILY ESCORTS FROM ACROSS THE COUNTRY PARTICIPATED IN HONORING THEIR FALLEN BROTHERS AND SISTERS. 67 FAMILY SURVIVORS FROM PREVIOUS YEARS RETURNED TO ASSIST WITH NEW FAMILY REGISTRATION AND NEW FAMILY DAY ACTIVITIES. DUE TO THE COVID PANDEMIC AND FOR THE FIRST TIME, THE MEMORIAL SERVICES WERE HELD FOR FAMILY MEMBERS ONLY AND NOT OPEN TO THE PUBLIC. RESTRICTIONS AND LIMITS ON ATTENDANCE WERE IN PLACE TO ENSURE THE HEATH AND SAFETY OF ALL. 2552835 1128462 571295 2552835 1128462 571295 6472783 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 78 0 1 36 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WV WI X X CHARLES W JASTER 3014471365 16825 SOUTH SETON AVENUE EMMITSBURG MD 21727 TROY MARKEL BOARD CHAIRMAN 1.92 X X 0 0 0 WILLIAM WEBB BOARD VICE CHAIRMAN 1.35 X X 0 0 0 ROBERT JACOBS BOARD TREASURER 1.00 X X 0 0 0 KING BUTLER DIRECTOR 1.00 X 0 0 0 LORRAINE CARLI DIRECTOR 1.00 X 0 0 0 DEPUTY CHIEF WILLIAM GOLDFEDER DIRECTOR 1.00 X 0 0 0 CHIEF CHARLES HOOD DIRECTOR 1.00 X 0 0 0 MICHAEL LEONARD DIRECTOR 1.00 X 0 0 0 CHIEF ERNEST MITCHELL DIRECTOR 1.00 X 0 0 0 CHIEF KEVIN QUINN DIRECTOR 2.40 X 0 0 0 CHIEF JOANNE RUND DIRECTOR 1.00 X 0 0 0 HAROLD SCHAITHERGER DIRECTOR 1.00 X 0 0 0 CHIEF RONALD SIARNICKI EXECUTIVE DIRECTOR/INTERIM SECRETARY 65.00 X 257269 0 50289 CHARLES JASTER CHIEF FINANCIAL OFFICER 40.00 X 147750 0 16811 VICTOR STAGNARO MANAGING DIRECTOR 46.00 X 155301 0 8478 REBECCA NUSBAUM DIRECTOR OF DEVELOPMENT 40.00 X 106641 0 11136 SUSAN PROELS DIRECTOR OF MARKETING 40.00 X 120458 0 6544 JOHN TIPPETT DIRECTOR OF FIRE PROGRAMS 40.00 X 107423 0 5842 BEVERLY DONLON DIRECTOR OF FAMILY PROGRAMS 40.00 X 109035 0 5079 1003877 0 104179 7 0 1 0 COOLWATER LLC 125 PRINCETON ROAD FAIR HAVEN NJ 07704 VIDEO CONSULTING SERVICES 234171 STONEHOUSE MEDIA 243 N UNION STREET SUITE 230 LAMBERTVILLE NJ 08530 ONLINE TRAINING SYSTEM 137413 STATTER911 COMMUNICTIONS LLC 1405 SOUTH FERN STREET 124 ARLINGTON VA 22202 MEDIA, VIDEO CONSULTING 111109 CODORI MEMORIALS 400 WEST MIDDLE STREET GETTYSBURG PA 17320 MEMORIAL PLAQUES 107643 CVENT P O BOX 822699 PHILADELPHIA PA 19182 REGISTRATION SYSTEM 106066 5 36458 1194518 3403725 2754113 7388814 CONTRACT REVENUES 900099 430552 430552 OTHER PROGRAM REVENUES 900099 133114 123608 9506 563666 297328 297328 153474 153474 2838917 2502922 335995 335995 335995 802130 1194518 744705 57425 57425 127080 109945 17135 17135 REIMBURSED EXPENSES 900099 172235 172235 OTHER INCOME 900099 2134 2134 174369 8988206 571295 9506 1018591 X 681398 681398 447064 447064 453442 189623 208917 54902 1791685 924790 572342 294553 62919 32610 19865 10444 144177 71095 45744 27338 165862 81972 57843 26047 22894 4159 10161 8574 26600 26600 53112 53112 2415114 2281412 86823 46879 7083 2190 3118 1775 280823 201109 61355 18359 104123 13756 89562 805 189057 21282 167775 880146 805336 31560 43250 4363 3132 1231 93446 93446 16860 2403 14457 MEMBER FEES AND SUBSCRI 56802 31289 10827 14686 BANK FEES 21609 5442 2067 14100 OTHER EXPENSES 14596 7774 6822 REPAIRS AND MAINTENANCE 12800 6400 6400 565101 -629936 64835 7945975 6472783 840245 632947 142875 322852 719084 913178 813418 791098 337327 4843 252288 190821 2943507 1697943 1313122 1245564 9482912 11000099 2843 2843 13063869 14471298 550431 759964 125066 159340 675497 919304 X 9117010 10186083 3271362 3365911 12388372 13551994 13063869 14471298 X 1042231 112229 9162 X 0 1 X 1 1 1 X 5261367 6333744 7816127 4806480 7388814 31606532 5261367 6333744 7816127 4806480 7388814 31606532 881262 30725270 285576 362647 428430 431322 450802 1958777 1149 10352 11501 6020 2134 8154 33584964 2373073 0.91490 0.91960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4954 4954 7308073 7313027 515651 128913 0 0 472018 538124 423500 515651 1949293 2923940 992 4349 5631 4954 15926 118005 134531 105875 128913 487324 730986 25000 2088 2088 25000 25000 2633 2633 25000 25000 4546 4546 25000 25000 25000 25000 3437 3437 25000 1.00000 0 0 1105987 423241 682746 165664 165664 0 1671856 1109038 562818 1245564 DEFERRED COMPENSATION 159340 159340 X 10104622 112229 193487 1301716 1607432 8497190 53112 437904 491016 8988206 8941000 193487 854650 1048137 7892863 53112 53112 7945975 PART V, LINE 4: TO HELP FUND KIDS CAMPS THAT ARE HELD FOR CHILDREN OF FALLEN FIREFIGHTERS. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL AND MARYLAND INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A PUBLICLY SUPPORTED ORGANIZATION. THE FOUNDATION IS, HOWEVER, SUBJECT TO TAX ON NET PROFITS GENERATED BY ACTIVITIES DEFINED AS UNRELATED BUSINESS ACTIVITIES UNDER APPLICABLE TAX LAW. FOR 2021, SUCH ACTIVITIES DID NOT GIVE RISE TO A SIGNIFICANT TAX LIABILITY. THE FOUNDATION'S TAX AND INFORMATION RETURNS FOR THE YEARS ENDED DECEMBER 31, 2018 THROUGH 2020 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) AND THE STATE OF MARYLAND, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: PPP LOAN PROCEEDS RECOGNIZED AS REVENUE IN 2021 AUDITED FINANCIAL STATEMENTS 447,066. COST OF GOODS SOLD NETTED AGAINST SALES REVENUE IN PART VIII 109,945. SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE IN PART VIII 744,705. PART XI, LINE 4B - OTHER ADJUSTMENTS: PPP LOAN PROCEEDS RECOGNIZED AS REVENUE IN 2020 AUDITED FINANCIAL STATEMENTS 437,904. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NET AGAINST SALES REVENUE IN PART VIII 109,945. SPECIAL EVENT EXPENSES NET AGAINST REVENUE IN PART VIII 744,705. LAMBEAU FIELD CLIMB 184575 91025 93550 2689 1062 NY NATIONAL CLIMB 151570 85484 66086 6935 878 12000 32004 60 1660503 1018009 642494 203889 119550 37590 1233 326875 1996648 1194518 802130 213513 119550 38468 13233 359941 744705 57425 1 FDNY FOUNDATION 9 METRO TECH CENTER BROOKLYN NY 11201 112632404 501(C)(3) 86500 0 FDNY 2021 SAFETY WEEK SPONSORSHIP & OTHER SPONSORSHIP CFSI 1101 WILSON BLVD ARLINGTON VA 22209 521613732 501(C)(3) 10000 0 CFSI DINNER SPONSORSHIP WEST TEXAS FOUNDATION INC 401 N DAVIS WEST TX 76691 462833227 501(C)(3) 100000 0 HELP BUILD MEMORIAL FIRST RESPONDER CENTER FOR EXCELLENCE FOR REDUCING ILLNESS INJURIES AND D 2130 PRIEST BRIDGE DRIVE SUITE 11 CROFTON MD 21114 811890101 501(C)(3) 479898 0 OPERATING COSTS 4 0 EDUCATION SCHOLARSHIPS 56 447064 PART I, LINE 2: APPLICANTS MUST BE THE SPOUSE, LIFE PARTNER, CHILD OR STEPCHILD OF A FALLEN FIREFIGHTER HONORED AT THE NATIONAL FALLEN FIREFIGHTERS MEMORIAL IN EMMITSBURG, MARYLAND. CHILDREN MUST BE UNDER THE AGE OF 30 AND HAVE BEEN UNDER THE AGE OF 22 AT THE TIME OF THEIR FIREFIGHTER'S DEATH. APPLICANTS MUST HAVE A HIGH SCHOOL DIPLOMA OR EQUIVALENCY, OR BE IN THE FINAL YEAR OF HIGH SCHOOL, MUST BE PURSUING OR PLANNING TO PURSUE UNDERGRADUATE, GRADUATE, VOCATIONAL-TRAINING, A CERTIFICATION PROGRAM, OR JOB SKILLS TRAINING AT AN ACCREDITED INSTITUTION, AND MUST BE CURRENTLY ENROLLED OR PLANNING TO ENROLL, AS FULL OR PART-TIME STUDENTS. APPLICANTS PURSUING AN ACADEMIC DEGREE MUST MAINTAIN A MINIMUM CUMULATIVE GRADE POINT AVERAGE OF 2.0 ON A 4.0 SCALE, OR "C" AVERAGE. AFTER MEETING THE ELIGIBILITY REQUIREMENTS (ABOVE), SCHOLARSHIPS ARE AWARDED BASED ON THE FOLLOWING SELECTION CRITERIA: ACADEMIC STANDING; STATEMENT OF INTEREST, INCLUDING PERSONAL ACADEMIC AND CAREER GOALS, AS WELL AS INVOLVEMENT IN EXTRACURRICULAR ACTIVITIES, INCLUDING COMMUNITY AND VOLUNTEER ACTIVITIES; TWO LETTERS OF RECOMMENDATION. ONE LETTER SHOULD BE FROM A TEACHER, EMPLOYER, OR A MEMBER OF THE COMMUNITY FAMILIAR WITH THE APPLICANT AND HIS/HER GOALS, AND THE OTHER LETTER FROM A MEMBER OF THE FIRE SERVICE. X X X X 0 0 0 0 0 0 0 1 0 CHIEF RONALD SIARNICKI EXECUTIVE DIRECTOR/INTERIM SECRETARY 204378 0 33391 0 19500 0 9232 0 41057 0 307558 0 0 0 CHARLES JASTER CHIEF FINANCIAL OFFICER 143310 0 4440 0 0 0 6098 0 10713 0 164561 0 0 0 VICTOR STAGNARO MANAGING DIRECTOR 150810 0 4491 0 0 0 6168 0 2310 0 163779 0 0 0 PART I, LINE 7 THE EXECUTIVE COMMITTEE AWARDS A BONUS TO THE EXECUTIVE DIRECTOR BASED UPON PERFORMANCE. THE EXECUTIVE DIRECTOR AWARDED A PERFORMANCE BONUS TO THE MANAGEMENT STAFF WORKING UNDER HIM. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS PROVIDED TO THE BOARD OF DIRECTORS. THEY ARE GIVEN A WEEK TO REPLY WITH ANY COMMENTS, QUESTIONS, OR ANY ERRORS THEY HAVE FOUND. FORM 990, PART VI, SECTION B, LINE 12C ANY CONFLICTS OF INTEREST ARE PROVIDED TO THE BOARD CHAIR. FORM 990, PART VI, SECTION B, LINE 15 SALARY RANGE IS ESTABLISHED EVERY THREE YEARS BASED ON SALARY SURVEY PUBLISHED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES. THERE IS A SALARY CAP ESTABLISHED BY THE FEDERAL GOVERNMENT. BOARD COMPENSATION COMMITTEE MAKES RECOMMENDATION TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL AUDIT IS POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 2,281,412. MANAGEMENT AND GENERAL EXPENSES 86,823. FUNDRAISING EXPENSES 46,879. TOTAL EXPENSES 2,415,114. FORM 990, PART XI, LINE 9: PPP LOAN PROCEEDS RECOGNIZED AS REVENUE IN 2020 AUDITED FINANCIALS -437,904. PPP LOAN PROCEEDS RECOGNIZED AS REVENUE IN 2021 AUDITED FINANCIALS 447,066. FIRST RESPONDER CENTER FOR EXCELLENCE 2130 PRIEST BRIDGE DRIVE SUITE 11 CROFTON MD 21114 811890101 TO SERVE AS THE PRIMARY RESOURCE FOR HEALTH ISSUES FOR FIRST RESPONDERS. MD 501(C)(3) NATIONAL FALLEN FIREFIGHTERS FOUNDATION 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 FIRST RESPONDER CENTER FOR EXCELLENCE B 479898 ACTUAL AMOUNT AWARDED FIRST RESPONDER CENTER FOR EXCELLENCE O 460666 EMPLOYEE TIMESHEETS FIRST RESPONDER CENTER FOR EXCELLENCE Q 325000 ACTUAL AMOUNTS REIMBURSED