Hero Fund USA

Tax-deductible

Blue Springs, MO501(c)(3)Public Safety & DisasterEIN 81-4853647

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Provide support to first responders

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 250 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
2 of 4
filings with a surplus
Average surplus $55K a year · 18% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
10 mo
of spending, in cash
Looks good: 10.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $49K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$278K
-16% vs prior year
Spent
$282K
To programs
81%
Net assets
$246K
By yearFY2020–FY2024
Revenue
$278K
FY2024▼ -16%
Revenue by fiscal year
FY2020$104K
FY2021$268K
FY2022$380K
FY2023$330K
FY2024$278K
Expenses
$282K
FY2024▼ -19%
Expenses by fiscal year
FY2020Not on file
FY2021$148K
FY2022$255K
FY2023$349K
FY2024$282K
Net assets
$246K
FY2024▼ -2%
Net assets by fiscal year
FY2020$40K
FY2021$146K
FY2022$270K
FY2023$251K
FY2024$246K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2017.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $228K Management & general 7% · $21K Fundraising 12% · $33K

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

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Who runs it and what they're paid

1 person listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A

Darrell W Smith’s $50K as CEO is at the 72nd percentile of top reported officer pay among 826 $100K–1M public safety & disaster 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 · 1 named individual · Part VII

NameFY2022FY2021
Darrell W Smith$50,000$37,500

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 Hero Fund USA executive salaries →

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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 15aYes

Programs and updates

Supports first responders with essential resources and aid.

Provided by the organization

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3 programs · $228K · in their own filed words · FY2024
01

Payments made to first responder organizations to purchase much needed equipment

$228Kprogram expense
02

Payments made to first responders families

Pt IX · col B
03

Community training classes

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$278K
Ln 12
Gifts and grantsLn 1h$273K
Investment incomeLn 3$4K
Money outPt IX
$282K
Ln 25
Programscol B$228K
Managementcol C$21K
Fundraisingcol D$33K
Owns and owesPt X
$246K
net assets · Ln 32
Cash and savingsLn 1–2$246K
Total assetsLn 16$246K
LiabilitiesLn 26$0
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$273K
Fundraising eventsLn 1c$162K
Investment incomeLn 3$4K
Total revenueLn 12$278K
Assets in detailPt X, end of year
CashLn 1$140K
SavingsLn 2$107K
Cash and savings togetherLn 1–2$246K
Total assetsLn 16$246K
LiabilitiesLn 26$0
Net assetsLn 32$246K
OperationsPt I, VI
EmployeesI 52
VolunteersI 6250
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 FY24End FY24
Cash and savingsLn 1–2$251K$246K
Total assetsLn 16$251K$246K
LiabilitiesLn 26$0$0
Net assetsLn 32$251K$246K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$70K$49K$4K$18K
Other salaries and wagesLn 7$30K$21K$2K$8K
Payroll taxesLn 10$8K$6K$404$2K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$23K$16K$1K$6K
Information technologyLn 14$5K$5K
TravelLn 17$289$144$145
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$126K$126K$6$28
Total functional expensesLn 25$282K$228K$21K$33K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $278K$282K−$4K$246K 990 PDF
FY2023 $330K$349K−$20K$251K 990 PDF
FY2022 $380K$255K$125K$270K 990 PDF
FY2021 $268K$148K$120K$146K 990 PDF
FY2020 $104K$40K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $277,533 across 7 lines filed
VIII-1b Membership dues$23,667
VIII-1c Fundraising events$161,639
VIII-1f All other contributions, gifts and grants$87,900
VIII-1h Total contributions, gifts and grants$273,206
VIII-3 Investment incomeRelated to mission $4,327$4,327
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $4,327 · Unrelated business $0 · Excluded from tax $0$277,533
Part IX · Statement of functional expenses $281,865 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $49,000 · Management $3,500 · Fundraising $17,500$70,000
IX-7 Other salaries and wagesPrograms $21,000 · Management $1,500 · Fundraising $7,500$30,000
IX-10 Payroll taxesPrograms $5,653 · Management $404 · Fundraising $2,019$8,076
IX-11b Legal feesManagement $1,550$1,550
IX-11c Accounting feesManagement $3,310$3,310
IX-12 Advertising and promotionPrograms $9,840$9,840
IX-13 Office expensesPrograms $16,171 · Management $1,155 · Fundraising $5,776$23,102
IX-14 Information technologyManagement $5,256$5,256
IX-17 TravelPrograms $144 · Fundraising $145$289
IX-23 InsuranceManagement $4,294$4,294
IX-24 Other expenses (24a–d)Programs $126,114 · Management $6 · Fundraising $28$126,148
IX-25 Total functional expensesPrograms $227,922 · Management $20,975 · Fundraising $32,968$281,865
Part X · Balance sheet $246,390 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $147,584$139,553
X-2 Savings and temporary cash investmentsStart of year $103,138$106,837
X-16 Total assetsStart of year $250,722$246,390
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $250,722$246,390
X-33 Total liabilities and net assetsStart of year $250,722$246,390
Part XI · Reconciliation of net assets $246,390 net assets at year end
XI-1 Total revenue$277,533
XI-2 Total expenses$281,865
XI-3 Revenue less expenses−$4,332
XI-4 Net assets at start of year$250,722
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$246,390

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

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