2014-08-14T12:16:16-05:00 2013-12-31 521186096 RUBINO & COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 20817 990 2013-01-01 521832634 NATIONAL FALLEN FIREFIGHTERS FOUNDATION NATI 3014471365 16825 S SETON AVENUE EMMITSBURG MD 217278920 CHARLES W JASTER CHIEF FINANCIAL OFFICER 3014471365 2014-08-12 1 PATRICIA A O'MALLEY CPA P00285909 3015643636 2013 2015-11-30 17:44:51Z RONALD SIARNICKI 16825 S SETON AVENUE EMMITSBURG MD 217278920 9675833 0 X WWW.FIREHERO.ORG X 1993 MD TO HONOR AND REMEMBER AMERICA'S FALLEN FIREFIGHTER HEROES 11 11 18 1869 2419 -163 5407997 7755456 0 20826 287392 66437 16220 -211561 5711609 7631158 483388 451000 0 0 1612494 1672466 0 0 455055 3815607 3434151 5911489 5557617 -199880 2073541 7084542 9632549 318076 339403 6766466 9293146 X TO HONOR AND REMEMBER THE NATION'S FALLEN FIREFIGHTERS, PROVIDE ASSISTANCE TO THEIR FAMILIES AND COWORKERS, AND WORK TO PREVENT FIREFIGHTER FATALITIES. 0 0 2767187 451000 6886 SURVIVOR PROGRAMS - TO PROVIDE SUPPORT TO FIRE SERVICE SURVIVORS. SPONSORED THE 8TH ANNUAL FIRE SERVICE SURVIVORS CONFERENCE IN PHOENIX, AZ, WITH MORE THAN 225 ATTENDING. CONFERENCE WORKSHOPS FOCUSED ON DEALING WITH GRIEF AND LIFE SKILLS. THERE ARE NOW 457 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 143 NETWORK MEMBERS WHO SENT 3,413 REMEMBRANCE CARDS TO FAMILIES ON THE ANNIVERSARY OF THEIR LOVED ONES DEATH. MORE THAN 200 NETWORK MEMBERS SUPPORTED ACTIVITIES OF THE NATIONAL FALLEN FIREFIGHTERS MEMORIAL WEEKEND. NETWORK MEMBERS ALSO ASSISTED WITH FUNDRAISING ACTIVITIES. THE FOUNDATION PROVIDED 250 GRIEF BROCHURES TO SURVIVORS IN 7 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 82 SCHOLARSHIPS TO SPOUSES, LIFE PARTNERS, CHILDREN, AND STEPCHILDREN, ENABLING THEM TO PURSUE THEIR EDUCATIONAL AND CAREER GOALS.THE SECOND YEAR OF THE HAL BRUNO CAMPS FOR CHILDREN OF FALLEN FIREFIGHTERS HELPED CHILDREN COPE WITH THE LOSS OF A PARENT. THIS IS A WEEKEND BEREAVEMENT CAMP THAT PROVIDES CHILDREN AN OPPORTUNITY TO NETWORK WITH OTHER CHILDREN AND GAIN TOOLS TO COPE WITH THEIR GRIEF. CAMPS WERE HELD IN VIRGINIA AND FLORIDA WITH 38 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.STAFF MET WITH FAMILY MEMBERS OF THE 10 FIREFIGHTERS WHO DIED IN THE FERTILIZER PLANT EXPLOSION IN WEST, TEXAS, AND OF THE 19 FIREFIGHTERS WHO DIED IN THE YARNELL HILL FIRE IN PRESCOTT, ARIZONA. THEY RECEIVED INFORMATION ON THE FOUNDATION'S SURVIVOR PROGRAMS AND ASSISTANCE WITH FILING FOR STATE AND FEDERAL DEATH BENEFITS.A COMPREHENSIVE RESEARCH PROJECT ON FEDERAL, STATE, COUNTY, AND LOCAL DEATH BENEFITS FOR FAMILIES OF FALLEN FIREFIGHTERS WAS COMPLETED AND INFORMATION WAS POSTED ON THE FOUNDATION'S WEBSITE. 1343471 20826 FIRE SERVICE PROGRAMS - TO HELP REDUCE THE NUMBER OF FIREFIGHTERS WHO DIE IN THE LINE OF DUTY. THE LOCAL ASSISTANCE STATE TEAMS (LAST) FACED ITS GREATEST CHALLENGE SINCE ITS INCEPTION IN 2006. IN 2013, LAST PROVIDED VARIOUS LEVELS OF ASSISTANCE FOR 104 REPORTED FIREFIGHTER FATALITIES. THEY ALSO ASSISTED FELLOW PUBLIC SAFETY AGENCIES BY AIDING THE FAMILIES AND DEPARTMENTS OF 16 EMS FATALITIES AND NINE LAW ENFORCEMENT DEATHS. THE GREATEST CHALLENGES FOR THE YEAR WERE FROM TWO INCIDENTS THAT RESULTED IN 29 FIREFIGHTER FATALITIES. IN APRIL 2013, AN EXPLOSION IN A FERTILIZER FACTORY IN WEST TEXAS CLAIMED THE LIVES OF TEN FIRST RESPONDERS. THREE LAST TEAMS WERE DEPLOYED TO ASSIST THE FOUNDATION AND THE TEXAS TEAM. THE FOUNDATION MAINTAINED A PHYSICAL PRESENCE IN WEST FOR MORE THAN THREE MONTHS TO ASSIST FAMILIES AND THE FIRE DEPARTMENT. IN JUNE 2013, 19 FIREFIHGTERS WERE KILLED FIGHTING THE YARNELL HILL FIRE IN PRESCOTT, ARIZONA. THE ARIZONA LAST TEAM IMMEDIATELY DEPLOYED TO ASSIST. OVER THE NEXT SEVERAL DAYS EIGHT LAST TEAMS FROM ACROSS THE COUNTRY ASSISTED WITH THE 19 FUNERALS. 800260 NATIONAL TRIBUTE - 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 73 FIREFIGHTERS WHO DIED IN 2012 AND EIGHT FROM PREVIOUS YEARS. PROVIDED LODGING, MEALS, AND TRAVEL ASSISTANCE TO FAMILIES. HOSTED SURVIVORS WHO ATTENDED THE MEMORIAL WEEKEND. OFFERED GROUP COUNSELING SESSIONS FOR 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. 4910918 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 88 0 1 18 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 11 11 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 3014471370 16825 S SETON AVENUE EMMITSBURG MD 217278920 DENNIS COMPTON CHAIRMAN/PRESIDENT 12.00 X X 0 0 0 VINA DRENNAN SECRETARY 2.00 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 WILLIAM WEBB VICE CHAIRMAN 2.00 X X 0 0 0 WILLIAM GOLDFEDER DIRECTOR 1.00 X 0 0 0 TROY MARKEL DIRECTOR 1.00 X 0 0 0 ROD MATTHEWS DIRECTOR 1.00 X 0 0 0 RONALD SIARNICKI EXECUTIVE DIRECTOR 70.00 X 209385 0 24331 CHARLES JASTER CHIEF FINANCIAL OFFICER 40.00 X 119800 0 21897 LINDA HURLEY DIRECTOR SURVIVOR PROG 40.00 X 118159 0 5919 VICTOR STAGNARO DIRECTOR FIRE SERV PROG 40.00 X 117076 0 5978 564420 0 58125 4 0 1 0 JOHN PROELS 1083 PEMBERTON LANE LOTHIAN MD 20711 RESPONSE TEAM COORDINATION 100684 1 76487 1820 712546 2941606 4022997 51792 7755456 TRAINING 900099 20826 20826 20826 93063 93063 83354 83354 1441540 1468166 -26626 -26626 -26626 171557 712546 483946 -312389 -312389 64412 57251 7161 7161 38739 35312 3427 2419 1008 OTHER INCOME 900099 6886 6886 6886 7631158 27712 2419 -154429 X 221356 221356 229644 229644 389951 254397 53510 82044 1060970 857164 47303 156503 35459 28999 1374 5086 89811 71956 7338 10517 96275 75017 6109 15149 46748 35105 11643 25526 22966 645 1915 34793 34793 1180146 1162091 383 17672 6708 4608 2100 73849 18181 13179 42489 94010 80973 582 12455 107781 75207 4201 28373 1114281 1043081 16093 55107 614800 601097 708 12995 110248 110248 25261 18828 5426 1007 5557617 4910918 191644 455055 548165 1038915 1240855 2599806 20000 127528 58688 104839 73505 2321415 777322 1550096 1544093 3510216 4294699 2843 2843 7084542 9632549 318076 339403 318076 339403 X 4470260 6720296 2271206 2547850 25000 25000 6766466 9293146 7084542 9632549 2073541 453139 0 X X 0 1 X 1 1 1 X 4183719 5096829 7114227 5407997 7776282 29579054 4183719 5096829 7114227 5407997 7776282 29579054 400119 29178935 91743 144388 127243 176215 176417 716006 5400 6705 6886 18991 30314051 1041873 0.96260 0.96410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 214 4672 4886 5552731 5557617 427881 106970 0 0 427881 427881 641822 4886 4886 106970 106970 160455 214 214 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. 1575096 1550096 25000 3220033 2124 1625562 21499 1575096 3235310 6062 21339 3220033 2919486 334516 18692 3235310 2581325 352612 14451 2919486 0.00000 1.00000 0.00000 0 0 1087117 508219 578898 161223 70353 90870 1073075 198750 874325 1544093 X 8722912 453139 154150 519258 1126547 7596365 34793 34793 7631158 6196232 154150 519258 673408 5522824 34793 34793 5557617 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. FOR TAX PERIODS WITH RESPECT TO WHICH NO UNRELATED BUSINESS INCOME WAS RECOGNIZED, NO TAX RETURN WAS REQUIRED. TAX PERIODS FOR WHICH NO RETURN IS FILED REMAIN OPEN FOR EXAMINATION INDEFINITELY. SCH D PART XI, LINE 4B AND PART XII, LINE 2D SCH D PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -$35,312 DIRECT EXPENSES RELATED TO FUNDRAISING EVENT -$483,946 SCH D PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD $35,312 DIRECT EXPENSES RELATED TO FUNDRAISING EVENT $483,946 STAIR CLIMB AT RED ROCKS 48652 48652 3000 14954 GOLF TOURNAMENT 80813 39150 41663 32963 8700 12479 67 754638 624744 129894 113527 19405 278918 884103 712546 171557 149490 19405 8700 306351 483946 -312389 64412 49625 7626 1 0.05000 64412 49625 7626 57251 7161 IN PA NY MD WI IL NJ DE 0 NO KNOWN LICENSING REQUIREMENTS FOR SWEEPSTAKES IN THESE STATES. 0 1 0 1.00000 CHARLES JASTER 16825 S SETON AVENUE EMMITSBURG MD 21727 0 CATHERINE HEDRICK 864 OVERSIGHT AND ACCOUNTING X 0 1 NYFD 9-11 DISASTER RELIEF FUND 251 LAFAYETTE STREET 3RD FLOOR NEW YORK NY 10012 522341654 501(C)(3) 221356 FMV PEER SUPPORT NYFD 9-11. 1 EDUCATIONAL SCHOLARSHIPS 82 228309 FMV EMERGENCY ASSISTANCE 1 1335 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 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 162198 0 17882 0 29305 0 7056 0 17275 0 233716 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 1 26000 ESTIMATED RETAIL VALUE X CAMERAS, LIGH 34 51592 ESTIMATED RETAIL VAL X RACE TICKETS 1 200 ESTIMATED RETAIL VAL 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 TRAINING: PROGRAM SERVICE EXPENSES 134,515. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,515. PROGRAM CONSULTANT: PROGRAM SERVICE EXPENSES 670,700. MANAGEMENT AND GENERAL EXPENSES 383. FUNDRAISING EXPENSES 2,945. TOTAL EXPENSES 674,028. MEDIA: PROGRAM SERVICE EXPENSES 261,896. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 14,337. TOTAL EXPENSES 276,233. PROGRAM SERVICE EXPENSES: PROGRAM SERVICE EXPENSES 60. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60. RESEARCH CONSULTANT: PROGRAM SERVICE EXPENSES 94,920. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 390. TOTAL EXPENSES 95,310. FORM 990,PART XII,LINE 2C NO CHANGE FROM PRIOR YEAR.