2015-07-22T16:15:17-05:00 2014-12-31 521186096 RUBINO & COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 208171818 990 2014-01-01 521832634 NATIONAL FALLEN FIREFIGHTERS FOUNDATION NATI 3014471365 16825 S SETON AVENUE EMMITSBURG MD 217278920 CHARLES W JASTER CHIEF FINANCIAL OFFICER 3014471365 2015-07-22 1 PATRICIA A O'MALLEY CPA P00285909 3015643636 2014 2016-02-25 16:41:14Z RONALD SIARNICKI 16825 S SETON AVENUE EMMITSBURG MD 217278920 6959472 0 X WWW.FIREHERO.ORG X 1993 MD TO HONOR AND REMEMBER AMERICA'S FALLEN FIREFIGHTER HEROES, TO PROVIDE RESOURCES TO ASSIST THEIR SURVIVORS IN REBUILDING THEIR LIVES, AND WORK WITHIN THE FIRE SERVICE COMMUNITY TO REDUCE FIREFIGHTER DEATHS AND INJURIES. 12 12 22 1612 0 -20 7755456 5617483 20826 45981 66437 140741 -211561 -414197 7631158 5390008 451000 220013 0 0 1672466 1668685 0 0 483754 3434151 3528357 5557617 5417055 2073541 -27047 9632549 9817904 339403 363524 9293146 9454380 X TO HONOR AND REMEMBER AMERICA'S FALLEN FIREFIGHTER HEROES, TO PROVIDE RESOURCES TO ASSIST THEIR SURVIVORS IN REBUILDING THEIR LIVES, AND WORK WITHIN THE FIRE SERVICE COMMUNITY TO REDUCE FIREFIGHTER DEATHS AND INJURIES. 0 0 2394452 220013 45981 SURVIVOR PROGRAMS - TO PROVIDE SUPPORT TO FIRE SERVICE SURVIVORS. SPONSORED THE 9TH ANNUAL FIRE SERVICE SURVIVORS CONFERENCE IN CLAYTON, MISSOURI, WITH MORE THAN 195 ATTENDING. CONFERENCE WORKSHOPS FOCUSED ON DEALING WITH GRIEF AND LIFE SKILLS. THERE ARE NOW MORE THAN 450 FIRE SERVICE SURVIVOR SUPPORT NETWORK MEMBERS FROM 44 STATES AND THE DISTRICT OF COLUMBIA. THESE SURVIVORS ASSISTED THE FOUNDATION BY PROVIDING PEER SUPPORT TO NEW FAMILIES. NEWLY BEREAVED FAMILIES WERE CAREFULLY MATCHED WITH NETWORK MEMBERS. THERE WERE 135 NETWORK MEMBERS WHO SENT 3,729 REMEMBRANCE CARDS TO FAMILIES ON THE ANNIVERSARY OF THEIR LOVED ONE'S DEATH. MORE THAN 145 NETWORK MEMBERS SUPPORTED ACTIVITIES OF THE NATIONAL FALLEN FIREFIGHTERS MEMORIAL WEEKEND. NETWORK MEMBERS ALSO VOLUNTEER WITH FUNDRAISING ACTIVITIES. THE FOUNDATION PROVIDED 311 GRIEF BROCHURES TO SURVIVORS IN 11 STATES. PREPARED AND SENT SIX ISSUES OF THE JOURNEY DEALING WITH LOSS AND SURVIVOR-TO-SURVIVOR SUPPORT. EACH ISSUE WAS SENT TO MORE THAN 4,000 SURVIVORS. AWARDED 78 SCHOLARSHIPS TO SPOUSES, LIFE PARTNERS, CHILDREN, AND STEPCHILDREN, ENABLING THEM TO PURSUE THEIR EDUCATIONAL AND CAREER GOALS.THE THIRD YEAR OF THE HAL BRUNO CAMPS FOR CHILDREN OF FALLEN FIREFIGHTERS HELPED CHILDREN COPE WITH THE LOSS OF A PARENT. THESE ARE WEEKEND BEREAVEMENT CAMPS THAT PROVIDE CHILDREN AN OPPORTUNITY TO NETWORK WITH OTHER CHILDREN AND GAIN TOOLS TO COPE WITH THEIR GRIEF. CAMPS WERE HELD IN MISSOURI AND FLORIDA WITH 41 CHILDREN AGES 4-17 ATTENDING. WHILE THE CHILDREN WERE AT CAMP, PARENTS ATTENDED A SESSION PROVIDING INFORMATION ON HOW TO HELP THEIR CHILDREN THROUGH THE GRIEF PROCESS. 1414297 FIRE SERVICE PROGRAMS - ESTABLISHED AS THE CORNERSTONE OUTREACH ELEMENT OF THE NFFF TO REACH OUT TO THE FIRE SERVICE TO REDUCE LINE OF DUTY DEATHS AND INJURIES AMONG THE NATIONS FIRE SERVICE. THE FIRE SERVICE PROGRAMS INCLUDE THE LOCAL ASSISTANCE STATE TEAMS (LAST). EVERY STATE HAS AN ESTABLISHED TEAM OR THE FOUNDATION IS ACTIVELY WORKING TO ESTABLISH A TEAM. LAST MEMBERS PROVIDE VARIOUS LEVELS OF ASSISTANCE FOR ALL REPORTED FIREFIGHTER FATALITIES. THEY ALSO ASSIST FELLOW PUBLIC SAFETY AGENCIES BY AIDING THE FAMILIES AND DEPARTMENTS WHO EXPERIENCE A LINE OF DUTY DEATH. EVERYONE GOES HOME ADVOCATES PROVIDE GRASS ROOTS ASSISTANCE AND INTRODUCTION OF THE 16 FIREFIGHTER LIFE SAFETY INITIATIVES. THERE ARE ADVOCATES IN EVERY STATE AND THEY PROMOTE THE FIRE SERVICE TRAINING PROGRAMS AND ASSIST DEPARTMENTS IN FOCUSING ATTENTION TO PERSONAL AND ORGANIZATIONAL RESPONSIBILITIES TO REDUCE FIREFIGHTER DEATHS AND INJURIES. FIRE SERVICE PROGRAMS HAS ALSO ESTABLISHED AN ONLINE TRAINING NETWORK SO FIREFIGHTERS CAN OBTAIN ON-LINE TRAINING AT THEIR OWN PACE AND AT NO COST TO THE USER. 901261 MEMORIAL WEEKEND - NATIONAL TRIBUTE TO ALL FIREFIGHTERS WHO DIED IN THE LINE OF DUTY DURING THE PREVIOUS YEAR. IN OCTOBER, THE FOUNDATION SPONSORED THE OFFICIAL NATIONAL TRIBUTE HONORING 97 FIREFIGHTERS WHO DIED IN 2013 AND NINE FROM PREVIOUS YEARS. PROVIDED LODGING, MEALS, AND TRAVEL ASSISTANCE TO FAMILIES. HOSTED 538 SURVIVORS WHO ATTENDED THE MEMORIAL WEEKEND. OFFERED GROUP COUNSELING SESSIONS FOR 244 SURVIVORS. INVOLVED HONOR GUARD UNITS AND FAMILY ESCORTS FROM ACROSS THE COUNTRY. SURVIVORS FROM PREVIOUS YEARS RETURNED TO MANAGE FAMILY REGISTRATION AND FAMILY DAY ACTIVITIES. MORE THAN 6,000 ATTENDED THE NATIONAL MEMORIAL SERVICE. BROADCASTED THE CANDLELIGHT AND MEMORIAL SERVICES LIVE AND STREAMED OVER THE INTERNET. 4710010 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 98 0 1 22 1 0 0 0 0 0 1 1 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 JASTER 3014471365 16825 S SETON AVENUE EMMITSBURG MD 217278920 DENNIS COMPTON CHAIRMAN/PRESIDENT 15.00 X X 0 0 0 WILLIAM WEBB VICE CHAIRMAN 2.00 X X 0 0 0 VINA DRENNAN SECRETARY 1.00 X X 0 0 0 LEONARD KING DIRECTOR 1.00 X 0 0 0 MARK MOON DIRECTOR 1.00 X 0 0 0 HAROLD SCHAITBERGER DIRECTOR 1.00 X 0 0 0 SETH STATLER TREASURER 1.00 X X 0 0 0 PHILIP STITTLEBURG DIRECTOR 1.00 X 0 0 0 TROY MARKEL DIRECTOR 1.00 X 0 0 0 MARY BYNUM DIRECTOR 1.00 X 0 0 0 WILLIAM GOLDFEDER DIRECTOR 1.00 X 0 0 0 CHARLES HOOD DIRECTOR 1.00 X 0 0 0 RONALD SIARNICKI EXECUTIVE DIRECTOR 70.00 X 225647 0 25787 CHARLES JASTER CHIEF FINANCIAL OFFICER 40.00 X 116440 0 23503 VICTOR STAGNARO DIRECTOR FIRE SERV PROG 40.00 X 116509 0 6136 LINDA HURLEY DIRECTOR SURVIVOR PROG 40.00 X 116242 0 6001 574838 0 61427 4 0 1 0 ABOUTWEB LLC 6177 EXECUTIVE BLVD ROCKVILLE MD 20852 WEBSITE/SOFTWARE DEV & HOSTING 133426 1 69606 1365 1040600 2715478 1790434 203686 5617483 TRAINING 900099 45481 45481 SPEAKING INCOME 900099 500 500 45981 134099 134099 109613 109613 882003 875361 6642 6642 6642 133024 1040600 575643 -442619 -442619 9104 90720 -81616 -81616 28165 27740 425 425 5390008 45981 0 -273456 X 220013 220013 392008 261546 48612 81850 1004413 787537 58930 157946 42528 32632 2806 7090 135134 103493 7561 24080 94602 71340 7127 16135 19756 12095 7661 21535 18641 747 2147 48918 48918 932816 883191 5827 43798 3814 350 1534 1930 386410 350541 8417 27452 30006 25558 661 3787 136779 127812 8967 1119604 1022159 26324 71121 708194 679131 266 28797 106246 106246 14279 7725 5561 993 5417055 4710010 223291 483754 1038915 1259019 2599806 486321 20000 85444 58688 28519 73505 103336 2380386 883567 1544093 1496819 4294699 6349246 2843 9200 9632549 9817904 339403 354852 0 8672 339403 363524 X 6720296 7138355 2547850 2291025 25000 25000 9293146 9454380 9632549 9817904 -27047 188281 0 X X 0 1 X 1 1 1 X 5096829 7114227 5407997 7776282 5617483 31012818 5096829 7114227 5407997 7776282 5617483 31012818 619754 30393064 144388 127243 176215 176417 243712 867975 5400 6705 6886 18991 31899784 1116019 0.95280 0.96260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 121 4865 4986 5412069 5417055 420853 105213 0 0 427881 420853 848734 1273101 4886 4986 9872 106970 105213 212183 318275 214 121 335 SCHEDULE C, PART IV THE 501(H) ELECTION WAS MADE DURING THE YEAR ENDED DECEMBER 31, 2013. THIS IS THE FIRST ELECTION RECEIVED BY THE ORGANIZATION. THERE WERE NO PRIOR FILINGS. 25000 25000 1575096 1550096 25000 3220033 2124 1625562 21499 1575096 3235310 6062 21339 3220033 2919486 334516 18692 3235310 1.00000 0 0 1087117 226625 860492 197580 76460 121120 1095689 580482 515207 1496819 457B LIABILITY 8672 8672 X 6355497 188281 132023 694103 1014407 5341090 48918 48918 5390008 6194263 132023 694103 826126 5368137 48918 48918 5417055 PART V, LINE 4: THE REVENUE FROM THE ENDOWMENT FUND BENEFITS THE HAL BRUNO CAMP FOR CHILDREN OF FALLEN FIREFIGHTERS. PART X, LINE 2: PURSUANT TO ITS INITIAL EXEMPTION APPLICATION, MANAGEMENT HAS RECEIVED A TAX DETERMINATION LETTER DATED JANUARY 17, 1995 FROM THE INTERNAL REVENUE SERVICE (IRS) INDICATING THAT THE FOUNDATION IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES. THE IRS HAS CLASSIFIED THE FOUNDATION AS A PUBLICLY SUPPORTED ORGANIZATION AS DEFINED IN SECTION 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE. FEDERAL TAX LAW REQUIRES THAT THE FOUNDATION BE OPERATED IN A MANNER CONSISTENT WITH ITS INITIAL EXEMPTION APPLICATION IN ORDER TO MAINTAIN ITS EXEMPT STATUS. MANAGEMENT HAS ANALYZED THE OPERATIONS OF THE FOUNDATION AND CONCLUDED THAT IT REMAINS IN COMPLIANCE WITH THE REQUIREMENTS FOR EXEMPTION. THE FOUNDATION HAD NO UNRECOGNIZED TAX BENEFITS OR SUCH AMOUNTS WERE IMMATERIAL DURING THE PERIOD PRESENTED. THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION IS RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE FOUNDATION'S TAX RETURNS ARE SUBJECT TO PERIODIC EXAMINATION BY TAXING AUTHORITIES; HOWEVER THERE ARE CURRENTLY NO EXAMINATIONS IN PROGRESS. MANAGEMENT BELIEVES THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. SCH D PART XI, LINE 4B AND PART XII, LINE 2D SCH D PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -$27,740 DIRECT EXPENSES RELATED TO FUNDRAISING EVENT -$575,643 DIRECT EXPENSES RELATED TO GAMING - $90,720 SCH D PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD $27,740 DIRECT EXPENSES RELATED TO FUNDRAISING EVENT $575,643 DIRECT EXPENSES RELATED TO GAMING - $90,720 GLENDALE HTS/CHICAGO IL GOLF 72780 56990 15790 7130 8660 9917 TUSCON, AZ GOLF TOURNAMENT 64332 43815 20517 6480 14037 11509 76 1036512 939795 96717 70978 31190 415742 1173624 1040600 133024 84588 53887 437168 575643 -442619 1 1.00000 1 COLLEGE AND TRADE SCHOOL SCHOLARSHIPS 78 220013 FMV 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 RONALD SIARNICKI EXECUTIVE DIRECTOR 198480 0 17618 0 9549 0 7026 0 18761 0 251434 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 BONUS TO THE MANAGEMENT STAFF WORKING UNDER HIM. X FIREFIGHTER TOOLS 2 90720 EST RETAIL VALUE X CAMERAS, LIGHTING AND AUDIO EQUIPMENT 10 69130 EST RETAIL VALUE X OTHER GOODS 35 33609 EST RETAIL VALUE X AIR PAKS 100 10000 EST RETAIL VALUE X RACE TICKETS 1 227 EST RETAIL VALUE 0 0 1 PART I, LINE 32B: NATIONAL FALLEN FIREFIGHTERS FOUNDATION HAS AN AGREEMENT WITH CHARITABLE AUTO RESOURCES, INC (CARS). DONORS CAN CALL AN 800 NUMBER AND CARS WILL ARRANGE TO HAVE THE DONOR'S CAR PICKED UP AND SOLD AT AUCTION WITH 70% OF THE PROCEEDS COMING TO THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11 THE CFO WILL REVIEW THE 990 AND COMPARE IT TO THE AUDITED FINANCIAL STATEMENTS. THE EXECUTIVE DIRECTOR AND SENIOR MANAGEMENT WILL REVIEW FOR CONTENT. THE FINANCIAL MANAGER WILL REVIEW THE NUMBERS. THE MEMBERS OF THE BOARD OF DIRECTORS WILL RECEIVE A PDF COPY OF THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. ANY CONFLICTS WOULD BE REVIEWED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES A COMPENSATION COMMITTEE, A WRITTEN EMPLOYMENT CONTRACT, A COMPENSATION SURVEY OR STUDY, APPROVAL BY THE BOARD, AND A CONTEMPORANEOUS WRITTEN SUBSTANTIATION OF THE DECISION MAKING PROCESS TO DETERMINE COMPENSATION FOR ITS CEO. THE ORGANIZATION USES A COMPENSATION COMMITTEE, A COMPENSATION SURVEY OR STUDY, AND A CONTEMPORANEOUS WRITTEN SUBSTANTIATION OF THE DECISION-MAKING PROCESS TO DETERMINE COMPENSATION FOR ITS OTHER OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G MEDIA: PROGRAM SERVICE EXPENSES 312,652. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 312,652. TRAINING: PROGRAM SERVICE EXPENSES 110,214. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 110,214. PROGRAM CONSULTANT: PROGRAM SERVICE EXPENSES 460,325. MANAGEMENT AND GENERAL EXPENSES 5,827. FUNDRAISING EXPENSES 43,798. TOTAL EXPENSES 509,950. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR.