The Front Line Foundation

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

The mission of the Front Line Foundation, a minnesota nonprofit organization, is to back the badge and support our fallen heroes including law enforcement officers, swat team members, firefighters, emts, and minnesota national guard members. The Foundation works to provide: financial support to those who have died while in the Line of duty while serving in the state of minnesota, by awarding benefit payments to dependents of the fallen first responder(s); and underwriting scholarships and training registration costs for members of law enforcement and swat teams, as well as support preparedness training for safety officers in hospitals, schools, and churches; assistance with the purchase of needed safety and tactical equipment not currently within the budget of the local unit of government; and financial support to those who have been injuried while in the Line of duty to help with their recovery.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-4249389) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average surplus $2K a year · 1% of revenue · last 6 filings
A surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
to officers and key staff · 59% of spending
Pay to officers and key staff is 59% of spending.
Part VII, Section A
9.8 mo
of spending, in cash
9.8 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $27K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
14
of 14 voting members
14 of 14 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$123K
-50% vs prior year
Spent
$154K
To programs
100%
Net assets
$126K
By yearFY2020–FY2025
Revenue
$123K
FY2025▼ -50%
Tap a bar for its year
Revenue by fiscal year
FY2020$197K
FY2021$335K
FY2022$155K
FY2023$154K
FY2024$247K
FY2025$123K
Expenses
$154K
FY2025▼ -45%
Tap a bar for its year
Expenses by fiscal year
FY2020$112K
FY2021$243K
FY2022$171K
FY2023$240K
FY2024$277K
FY2025$154K
Net assets
$126K
FY2025▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2020$198K
FY2021$289K
FY2022$273K
FY2023$187K
FY2024$157K
FY2025$126K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $154K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

14 people listed on the 990; $91K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President &
$70,667Pt VII · Sec A
Co-Chair, Tr
$19,956Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Co-Chair
$0Pt VII · Sec A

Suzanne Holt’s $71K as President & is at the 48th percentile of top reported officer pay among 1404 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Suzanne Holt$70,667$54,167$50,000$50,000$12,500
Justin Zenanko$19,956$10,000$10,000——
Rachel Stoneberg———$400—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Front Line Foundation executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports families of fallen first responders and funds training for law enforcement and safety officers.

Questions for The Front Line Foundation

Tap to ask. The Front Line Foundation sees how many people are interested.

Your first name shows with your question. The Front Line Foundation answers here, for everyone.

1 program · $154K · in their own filed words · FY2025
01

Financial support to those who have died while in the line of duty while serving the state of minnesota, by awarding benefit payments to dependents of fallen first responder(s). Underwriting scholarships and ttraining registration costs of members of law enforcement and swat teams, as well as support for preparedness training for safety…

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-4249389) · Dispute this line
$154Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$27K
Grants paid · 10 grants · $554K · 2020–2025
Unitemized GrantFY2025$20,000
Unitemized GrantFY2024$155,000
Minneapolis Fire FoundationMN · FY2024$6,500
Unitemized GrantFY2023$107,484
Washington County Sheriff's OfficeFY2023$14,400
Unitemized GrantFY2022$40,000
Oath INCTX · FY2021$78,099
Unitemized GrantFY2021$57,500
Unitemized GrantFY2020$50,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$123K
Ln 12
Gifts and grantsLn 1h$60K
Other incomeLn 4–11$48K
Fees for servicesLn 2g$14K
Money outPt IX
$154K
Ln 25
Programscol B$154K
Owns and owesPt X
$126K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$126K
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$60K
Fees for servicesLn 2g$14K
Other incomeLn 4–11$48K
Total revenueLn 12$123K
Assets in detailPt X, end of year
CashLn 1$126K
Cash and savings togetherLn 1–2$126K
Total assetsLn 16$126K
LiabilitiesLn 26$0
Net assetsLn 32$126K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$157K$126K
Total assetsLn 16$157K$126K
LiabilitiesLn 26$0$0
Net assetsLn 32$157K$126K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$12K$12K
Grants to domestic individualsLn 2$20K$20K
Other salaries and wagesLn 7$71K$71K
Accounting feesLn 11c$20K$20K
Advertising and promotionLn 12$23K$23K
Office expensesLn 13$551$551
InsuranceLn 23$433$433
Other expenses (24a–d)Ln 24$7K$7K
All other expensesLn 24e$422$422
Total functional expensesLn 25$154K$154K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 16, 2026 $123K$154K−$31K$126K 990 PDF
FY2024Filed with the IRS Mar 17, 2025 $247K$277K−$30K$157K 990 PDF
FY2023Filed with the IRS May 16, 2024 $154K$240K−$86K$187K 990 PDF
FY2022Filed with the IRS Oct 3, 2023 $155K$171K−$16K$273K 990 PDF
FY2021Filed with the IRS Jun 20, 2022 $335K$243K$91K$289K 990 PDF
FY2020Filed with the IRS May 28, 2021 $197K$112K$86K$198K 990 PDF

Schedules filed Part IV

A · Public support B · Donors G · Fundraising I · Grants L · Interested persons O · Explanations
See the full FY2025 990
Part I · Summary $122,925 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $185,390$60,282
I-9 Program service revenuePrior year $64,000$14,220
I-10 Investment income$0
I-11 Other revenuePrior year −$2,282$48,423
I-12 Total revenuePrior year $247,108$122,925
I-13 Grants and similar amounts paidPrior year $165,105$31,500
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $54,167$70,667
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $57,945$51,517
I-18 Total expensesPrior year $277,217$153,684
I-19 Revenue less expensesPrior year −$30,109−$30,759
Part VI · Governance 14 of 14 board members independent, 4 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $122,925 across 5 lines filed
VIII-1f All other contributions, gifts and grants$60,282
VIII-1h Total contributions, gifts and grants$60,282
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,220$14,220
VIII-8 Net income from fundraising events$48,423
VIII-12 Total revenueRelated to mission $14,220$122,925
Part IX · Statement of functional expenses $153,684 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $11,500$11,500
IX-2 Grants to domestic individualsPrograms $20,000$20,000
IX-7 Other salaries and wagesPrograms $70,667$70,667
IX-11c Accounting feesPrograms $19,956$19,956
IX-12 Advertising and promotionPrograms $23,130$23,130
IX-13 Office expensesPrograms $551$551
IX-23 InsurancePrograms $433$433
IX-24 Other expenses (24a–d)Programs $7,025$7,025
IX-24e All other expensesPrograms $422$422
IX-25 Total functional expensesPrograms $153,684 · Management $0 · Fundraising $0$153,684
Part X · Balance sheet $125,750 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $156,509$125,750
X-16 Total assetsStart of year $156,509$125,750
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $156,509$125,750
X-32 Total net assets or fund balancesStart of year $156,509$125,750
X-33 Total liabilities and net assetsStart of year $156,509$125,750
Part XI · Reconciliation of net assets $125,750 net assets at year end
XI-1 Total revenue$122,925
XI-2 Total expenses$153,684
XI-3 Revenue less expenses−$30,759
XI-4 Net assets at start of year$156,509
XI-10 Net assets at end of year$125,750

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.

Featured nonprofit jobs

All nonprofit jobs → · Hiring? Post a job →