philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Firefighters Charitable Foundation INC

Tax-deductible

Farmingdale, NY501(c)(3)Health Care EIN 65-0258322Revenue $3.1M in FY2024

On file with the IRSffcf.org1 West St, 11735-2515 · Farmingdale, NYTax-exempt since Apr 1992Publicly supported charity — 170(b)(1)(A)(vi)

Claim this org

(tell your story, add context, and more)

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

The primary focus is to provide much needed financial assistance for medical care, sustenance, housing, medical supplies, equipment and educational scholarships to individuals, families and children who have been affected by a fire or disaster. The Foundation also provides financial assistance to families of former fire service personnel in need, and provides direct aid and/or funds for fire safety and burn prevention education and awareness and to support other disaster or prevention related charities, institutions and volunteer fire departments. The Foundation also has a nationwide volunteer brigade that acts as their eyes and ears to identify those in critical need.

501(c)(3) charity; gifts are tax-deductible.
8¢ of each $1 spent went to programs.
$150K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $71K a year · 2% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
8%
of spending
Concern: 8% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$150K
to officers and key staff · 5% of spending
Top officer’s pay lower than 58% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $3K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$359K
89% of total assets
Concern: liabilities are 89% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.1M
-8% vs prior year
Spent
$3.3M
To programs
8%
Net assets
$45K
By yearFY2020–FY2024
Revenue
$3.1M
FY2024▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.6M
FY2021$4.1M
FY2022$3.6M
FY2023$3.4M
FY2024$3.1M
Expenses
$3.3M
FY2024▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.7M
FY2021$4.0M
FY2022$3.6M
FY2023$3.5M
FY2024$3.3M
Net assets
$45K
FY2024▼ -81%
Tap a bar for its year
Net assets by fiscal year
FY2020$266K
FY2021$408K
FY2022$369K
FY2023$234K
FY2024$45K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1992.

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

Where the money goes

8 cents of each dollar spent went to programs.

Program services 8% · $275K Management & general 10% · $327K Fundraising 82% · $2.7M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $150K paid to officers and key staff.

Part VII, Section A · reportable compensation
$130,000Pt VII · Sec A
Lori Tepedino
Secy/Treasurer
$20,000Pt VII · Sec A
Tom Sherlock
Vice President-S. Region
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Fred Cambria
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
James Cahill
Director
$0Pt VII · Sec A

Frank Tepedino’s $130K as President is at the 42nd percentile of top reported officer pay among 3128 $1–10M health care 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Frank Tepedino$130,000$130,000$130,000$130,000$129,308
Lori Tepedino$20,000$20,000$20,000$20,000$14,750

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 Firefighters Charitable Foundation INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps fire and disaster victims with medical, housing, and education needs, and supports fire safety.

Questions for Firefighters Charitable Foundation INC

Tap to ask. Firefighters Charitable Foundation INC sees how many people are interested.

Your first name shows with your question. Firefighters Charitable Foundation INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $275K · in their own filed words · FY2024
01

The organization provided direct aid to approximately 35 qualified fire victims and their families to assist with medical care, housing, rehabilitation, food and clothing. The organization granted funds to approximately 178 institutions.

$275Kprogram 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
Jahn and Sabrina Levin Charitable FoundationFY2024$3K
Shans FoundationFY2024$200
Total grants receivedfrom 2 funders$3K
Grants paid · 1 grant · $12K · 2024–2024
Unitemized GrantFY2024$11,975

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.1M
Ln 12
Gifts and grantsLn 1h$3.1M
Investment incomeLn 3$11K
Money outPt IX
$3.3M
Ln 25
Programscol B$275K
Managementcol C$327K
Fundraisingcol D$2.7M
Owns and owesPt X
$45K
net assets · Ln 32
Cash and savingsLn 1–2$247K
Total assetsLn 16$404K
LiabilitiesLn 26$359K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.1M
Fundraising eventsLn 1c$64K
Investment incomeLn 3$11K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$54K
SavingsLn 2$194K
Cash and savings togetherLn 1–2$247K
InvestmentsLn 11–13$98K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$3K
Total assetsLn 16$404K
LiabilitiesLn 26$359K
Net assetsLn 32$45K
OperationsPt I, VI
EmployeesI 54
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$437K$247K
InvestmentsLn 11–13$96K$98K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$561K$404K
LiabilitiesLn 26$327K$359K
Net assetsLn 32$234K$45K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$36K$36K
Grants to domestic individualsLn 2$12K$12K
Pay of current officers, directors and key staffLn 5$150K$130K$20K
Other salaries and wagesLn 7$112K$112K
Other employee benefitsLn 9$36K$36K
Payroll taxesLn 10$22K$10K$12K
Legal feesLn 11b$18K$18K
Accounting feesLn 11c$74K$74K
Professional fundraising feesLn 11e$2.7M$2.7M
Other fees for servicesLn 11g$38K$38K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$12K$12K
Information technologyLn 14$17K$14K$3K
OccupancyLn 16$30K$18K$12K
TravelLn 17$16K$10K$6K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$40K$6K$4K$31K
All other expensesLn 24e$6K$975$5K
Total functional expensesLn 25$3.3M$275K$327K$2.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.1M$3.3M−$187K$45K 990 PDF
FY2023 $3.4M$3.5M−$135K$234K 990 PDF
FY2022 $3.6M$3.6M−$40K$369K 990 PDF
FY2021 $4.1M$4.0M$77K$408K 990 PDF
FY2020 $3.6M$3.7M−$70K$266K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $3,131,141 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,409,057$3,142,028
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $4,447$11,224
I-11 Other revenuePrior year −$26,205−$22,111
I-12 Total revenuePrior year $3,387,299$3,131,141
I-13 Grants and similar amounts paidPrior year $108,501$48,025
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $365,929$319,460
I-16a Professional fundraising feesPrior year $2,772,428$2,682,102
I-17 Other expensesPrior year $275,030$268,910
I-18 Total expensesPrior year $3,521,888$3,318,497
I-19 Revenue less expensesPrior year −$134,589−$187,356
Part VI · Governance 8 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,131,141 across 6 lines filed
VIII-1c Fundraising events$63,732
VIII-1f All other contributions, gifts and grants$3,078,296
VIII-1h Total contributions, gifts and grants$3,142,028
VIII-3 Investment incomeExcluded from tax $11,224$11,224
VIII-8 Net income from fundraising eventsExcluded from tax −$22,111−$22,111
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$10,887$3,131,141
Part IX · Statement of functional expenses $3,318,497 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $36,050$36,050
IX-2 Grants to domestic individualsPrograms $11,975$11,975
IX-5 Pay of current officers, directors and key staffPrograms $130,000 · Management $20,000$150,000
IX-7 Other salaries and wagesManagement $111,600$111,600
IX-9 Other employee benefitsPrograms $35,675$35,675
IX-10 Payroll taxesPrograms $10,210 · Management $11,975$22,185
IX-11b Legal feesManagement $17,980$17,980
IX-11c Accounting feesManagement $74,500$74,500
IX-11e Professional fundraising feesFundraising $2,682,102$2,682,102
IX-11g Other fees for servicesManagement $38,155$38,155
IX-12 Advertising and promotionPrograms $3,473$3,473
IX-13 Office expensesManagement $12,303$12,303
IX-14 Information technologyPrograms $13,680 · Fundraising $3,420$17,100
IX-16 OccupancyPrograms $17,703 · Management $11,802$29,505
IX-17 TravelPrograms $9,576 · Management $6,384$15,960
IX-23 InsuranceManagement $14,097$14,097
IX-24 Other expenses (24a–d)Programs $5,610 · Management $3,740 · Fundraising $30,632$39,982
IX-24e All other expensesPrograms $975 · Management $4,880$5,855
IX-25 Total functional expensesPrograms $274,927 · Management $327,416 · Fundraising $2,716,154$3,318,497
Part X · Balance sheet $403,569 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $170,660$53,630
X-2 Savings and temporary cash investmentsStart of year $266,721$193,572
X-3 Pledges and grants receivableStart of year $5,662$28,083
X-4 Accounts receivableStart of year $5,551$20,488
X-9 Prepaid expenses and deferred chargesStart of year $13,676$7,053
X-10c Land, buildings and equipment, netStart of year $0$0
X-12 Other securitiesStart of year $95,509$97,743
X-15 Other assetsStart of year $3,000$3,000
X-16 Total assetsStart of year $560,779$403,569
X-17 Accounts payable and accrued expensesStart of year $293,311$341,750
X-25 Other liabilitiesStart of year $33,233$16,955
X-26 Total liabilitiesStart of year $326,544$358,705
X-27 Net assets without donor restrictionsStart of year $234,235$44,864
X-32 Total net assets or fund balancesStart of year $234,235$44,864
X-33 Total liabilities and net assetsStart of year $560,779$403,569
Part XI · Reconciliation of net assets $44,864 net assets at year end
XI-1 Total revenue$3,131,141
XI-2 Total expenses$3,318,497
XI-3 Revenue less expenses−$187,356
XI-4 Net assets at start of year$234,235
XI-9 Other changes in net assets−$2,015
XI-10 Net assets at end of year$44,864

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

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

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.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street 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, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.