First Responders Children's Foundation


aka First Responders Children's Foundation   |   New York, NY   |
GuideStar Charity Check

First Responders Children's Foundation

EIN: 05-0536854


First Responders Children's Foundation provides financial support to children of first responders who have lost a parent in the line of duty as well as families enduring significant financial hardships due to tragic circumstances. First Responders Children’s Foundation also supports, promotes, and facilitates educational activities and programs created and operated by law enforcement and firefighting organizations whose purpose is to benefit children or the community.

Ruling year info


Founder & Chairman

Alfred Kahn


Jillian Crane

Main address

38 East 32nd Street Suite 602

New York, NY 10016 USA

Show more contact info

Formerly known as

National Law Enforcement & Firefighters Children's Foundation



Subject area info


Child welfare

Youth development

Population served info

Children and youth

Young adults



NTEE code info

Fund Raising and/or Fund Distribution (O12)

Public Foundations (T30)

What we aim to solve

SOURCE: Self-reported by organization

Through emergencies, fires and natural disasters, first responders are always there for us in our time of need. Helping their families is our way of being there for them in their time of need. In 2022, we launched two new programs. Responding to the unprecedented need for mental health and wellness support for the children of first responders, we created our Resiliency program to provide 24/7 access to free, confidential mental health counseling by licensed professionals who specialize in culturally competent, trauma-informed care. When Hurricane Ian struck Florida last year, we launched our Natural Disaster Response grant to support the specific needs of first responder families impacted. We expanded our flagship Scholarship program to include a Scholars Council, providing access to peer-to-peer support, career readiness and leadership mentoring. We also increased emergency assistance to hundreds of families with our Bereavement and Emergency Hardships program grants.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Annual Thanksgiving Day Parade Breakfast

2024 will be the 23rd Annual Thanksgiving Day Parade Breakfast with over 1,600 children and family members of first responders lost of injured in the line of duty. First responders from the federal, local and state levels join together for breakfast and to celebrate the holiday. The event is free for all of the children and their families and features great food, healing on what can be a painful day, and a front row view of the Macy's Thanksgiving Day Parade.

Population(s) Served

Scholarship Awards are for children of first responders who were lost or permanently disabled in the line of duty and recognize excellence, reward accomplishments and help students by providing funding for their post secondary education at qualified institutions.  This award goes up to $6,250 annually and is renewable for up to four years, providing criteria are met.  Candidates must be pursuing a Bachelor's Degree, Associate Degree, certificate or diploma from an accredited college, university or technical institute in the United States.   Applications are accepted on a rolling basis throughout the year.

Population(s) Served

Grants are available to families and children of first responders who have died or become disabled in the line of duty and are experiencing financial hardship.  Additionally, grants are available to first responder organizations to support, promote, and facilitate educational activities and programs that benefit children or the community.

Population(s) Served
Young adults

First Responders Childrens Foundation provide support for first responders and their families coronavirus outbreak. Grants from the COVID-19 Emergency Response Fund included:

- Funded 12,946 hotel room nights and meal stipends so first responders didnt have to risk infecting their families and / or could self-quarantine.
- Awarded 8,290 grants first responders in all 50 states who had financial hardship due to COVID-19.
- Distributed 656,000 FDA-certified, surgical grade masks to first responder agencies through the Mask Project without disrupting the supply chain of N95 masks for hospitals.
- Paid for 132 funerals of first responders who died from COVID-19.
- Created a supply chain to meet the PPE delivery needs of first responder agencies.
- Continued our mission funding millions of dollars in college scholarships benefiting hundreds of worthy children with first responder parents who have been killed or injured in the line of duty.

Population(s) Served

Our Toy Express programnow in its third yearhelps first responders spread joy to children in need
during the holiday season. We team up with first responder agencies across the country to distribute toys to families at hospitals, fire halls, police stations and community spaces in hundreds of cities across the country. Its a time where everyone in the community shares in the spirit of the holidaysnot just the children, but also the first responders who get to witness the happiness they bring. In 2022 our signature Toy Express community toy distribution events reached over 100,000 children. More than 100,000 toys
were distributed to 51,500 families in over 200 communities across the country. An estimated 2000 first responders across the country participated in Toy Expressan average of 10 first responders attending each event.

Population(s) Served

Where we work

Our results

SOURCE: Self-reported by organization

How does this organization measure their results? It's a hard question but an important one.

Number of students who receive scholarship funds and/or tuition assistance

This metric is no longer tracked.
Totals By Year
Related Program

Scholarship Awards

Type of Metric

Outcome - describing the effects on people or issues

Direction of Success


Context Notes

FRCF has awarded college scholarships to hundreds of deserving children of first responders. Scholars are selected based on financial need, academic merit, and demonstrated leadership excellence.

Number of academic scholarships awarded

This metric is no longer tracked.
Totals By Year
Related Program

Scholarship Awards

Type of Metric

Outcome - describing the effects on people or issues

Direction of Success


Total number of grants awarded

This metric is no longer tracked.
Totals By Year
Related Program


Type of Metric

Outcome - describing the effects on people or issues

Direction of Success


Context Notes

Individual Grants Awarded: $ 574,435 Categories: Mental Health 9% Financial Assistance 84% Funeral Support 7%

Our Sustainable Development Goals

SOURCE: Self-reported by organization

Learn more about Sustainable Development Goals.

Goals & Strategy

SOURCE: Self-reported by organization

Learn about the organization's key goals, strategies, capabilities, and progress.

Charting impact

Four powerful questions that require reflection about what really matters - results.

As we look to the future, there are many opportunities to make a lasting impact: reach every first responder family nationwide, build awareness of our mission through communities they serve, forge lasting partnerships that grow and extend our impact and integrate the principles of diversity, equity and inclusion into the fabric and culture of our organization. First Responders Children's Foundation aims to provide financial support to both children who have lost a parent in the line of duty, as well as first responder families enduring significant financial hardships due to tragic circumstances. To facilitate educational activities, the Foundation also supports and promotes programs created and operated by law enforcement and firefighting organizations whose purpose is to benefit children or the community at large.

While the emergencies they respond to may be different, the job of any first responder is the same: spring into action when unexpected misfortune strikes. But who responds when first responder families themselves have an unexpected emergency? Even the heroes who protect us sometimes need help. We understand the great commitment and sacrifice that comes with a life of service. We honor the sacrifices first responder children and families make by standing by them when the unexpected happens. We support the children by supporting the family.

Our Bereavement grant extends a financial lifeline to families in the waiting weeks immediately after the death of their first responder, allowing a surviving parent to be there for their children. Our Emergency Hardships grant steps in with one-time emergency grants to provide immediate financial relief and help alleviate the stress a child feels from sudden misfortune. Our Natural Disaster Response grant provides immediate financial assistance to first responder families suffering the impact of a natural disaster, to ensure their child feels safe while their parent is out helping others. FRCF scholarships are another potent tool for helping children of first responders reach new heights and realize their fullest potential. Thanks to the unwavering support of our generous donors and partners over more than two decades, our scholarships have helped these children overcome obstacles unique to first responder families, making a profound difference in their lives. Recognizing the unique emotional burdens carried by children of first responders, we added a new mental health Resiliency program. At FRCF, we understand the importance of supporting families and helping children navigate these ongoing stressors. That's why we offer free and confidential short-term counseling with licensed, trauma-based mental health professionals. Because they are culturally competent and specialize in working with children of first responders, these skilled professionals understand the specific needs of these children. Our confidential counseling sessions provide a safe space for children to express their concerns and seek help. Our community programs, such as Junior First Responder Camps and Toy Express, help forge lasting relationships that build trust and inspire futures. Through these community activation events, we help illuminate the invaluable role first responders play in our society. These events showcase the dedication, sacrifice and bravery that goes into keeping our communities safe so kids see first responders for the heroes they truly are. That lays the groundwork for building unbreakable bonds and fostering a sense of unity in our communities.

First Responders Children's Foundation has the support of committed donors, dedicated staff and board of directors, and an advisory board with backgrounds in first responder industries. In 2022, we expanded existing strategic partnerships and developed new ones. Collaboratively working with this expanding list of partner organizations, we raised awareness of our mission and identified operational synergies with their Corporate Social Responsibility initiatives to augment our infrastructure needs and secure critical funding for our programs. This idea of strategically leveraging other organizations with complementary missions has become an integral piece of our organizational culture and operational efficiencies, enabling us to make an even greater impact in the lives of first responder families than we could otherwise.

We were honored to receive a substantial, unsolicited gift from MacKenzie Scott in 2022. Our mission's focus on supporting women and families within a diverse first responder community and our demonstrated commitment to DEI with women in key leadership roles within our organization were among the qualifying factors for the award. This gift was transformative for FRCF, enabling us to build out our organizations people infrastructure, grow existing programs and launch new ones to match the sizable and increasing needs of first responder families across the country.

We have expanded our team of dedicated professionals including both leadership and staff personnel
across finance, marketing, operations and fundraising functions. Their collective passion and expertise
have allowed us to implement the next phase of our organizational infrastructure, which is essential
for effective fundraising, brand marketing and ongoing operational support while also enabling us to
expand our impact.

Building off our momentum from the pandemic, we were able to extend our reach in 2022 by further
expanding our geographic footprint in states including CA, FL, MN, TN, and TX.. By increasing our presence
and collaborating with local communities and first responder agencies, we've provided vital resources,
programs and services to ensure no first responder child or family feels alone during challenging times.

In 2022, we awarded 343 scholarships totaling $1,040,155. We provided more than 600 hours of free and confidential mental health counseling to 93 children in 6 states. Emergency assistance grants were given to 74 families - 239 children. Bereavement grants were given to 35 families - 71 children. Close to 100 families were supported with grants through our Natural Disaster Response program.

Events such as National Night Out, Police Week, Toy Express and Junior First Responder Camps, showcased the dedication, sacrifice and bravery of all First Responders and fosters a sense of unity in our communities. Over 2,000 first responders participated in these events and more than 51,500 families were impacted.

How we listen

SOURCE: Self-reported by organization

Seeking feedback from people served makes programs more responsive and effective. Here’s how this organization is listening.

done We shared information about our current feedback practices.
  • How is your organization using feedback from the people you serve?

    To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To identify where we are less inclusive or equitable across demographic groups, To strengthen relationships with the people we serve, To understand people's needs and how we can help them achieve their goals

  • Which of the following feedback practices does your organization routinely carry out?

    We collect feedback from the people we serve at least annually, We take steps to get feedback from marginalized or under-represented people, We aim to collect feedback from as many people we serve as possible, We take steps to ensure people feel comfortable being honest with us, We look for patterns in feedback based on demographics (e.g., race, age, gender, etc.), We look for patterns in feedback based on people’s interactions with us (e.g., site, frequency of service, etc.), We act on the feedback we receive

  • What challenges does the organization face when collecting feedback?

    It is difficult to get the people we serve to respond to requests for feedback, Staff find it hard to prioritize feedback collection and review due to lack of time, It is difficult to identify actionable feedback


First Responders Children's Foundation
Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses:  breakdown

SOURCE: IRS Form 990 info
Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022 info

SOURCE: IRS Form 990


Average of 72.07 over 10 years

Months of cash in 2022 info

SOURCE: IRS Form 990


Average of 13.2 over 10 years

Fringe rate in 2022 info

SOURCE: IRS Form 990


Average of 3% over 10 years

Funding sources info

Source: IRS Form 990

Assets & liabilities info

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

First Responders Children's Foundation

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: cloud_download Download Data

First Responders Children's Foundation

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: cloud_download Download Data

First Responders Children's Foundation

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of First Responders Children's Foundation’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

* This organization changed its fiscal year accounting period in 2019. Please refer to its 2019 990s for more information.

Business model indicators

Profitability info 2018 2019 * 2020 2021 2022
Unrestricted surplus (deficit) before depreciation -$137,756 $273,488 $3,128,675 -$984,717 $3,263,574
As % of expenses -41.5% 62.9% 19.7% -2.4% 13.8%
Unrestricted surplus (deficit) after depreciation -$137,756 $273,488 $3,128,675 -$990,851 $3,251,305
As % of expenses -41.5% 62.9% 19.7% -2.4% 13.8%
Revenue composition info
Total revenue (unrestricted & restricted) $172,407 $669,704 $18,966,219 $39,950,026 $28,959,781
Total revenue, % change over prior year -25.9% 288.4% 2732.0% 110.6% -27.5%
Program services revenue 16.3% 0.0% 1.1% 0.0% 0.0%
Membership dues 0.0% 0.0% 0.0% 0.0% 0.0%
Investment income 0.0% 0.0% 0.0% 0.0% 0.0%
Government grants 0.0% 0.0% 0.0% 0.0% 0.0%
All other grants and contributions 83.6% 100.0% 98.9% 99.7% 100.0%
Other revenue 0.0% 0.0% 0.0% 0.3% 0.0%
Expense composition info
Total expenses before depreciation $332,314 $434,666 $15,847,384 $40,909,235 $23,592,842
Total expenses, % change over prior year 12.7% 30.8% 3545.9% 158.1% -42.3%
Personnel 0.0% 0.0% 3.7% 3.0% 6.2%
Professional fees 6.2% 1.5% 4.1% 0.3% 0.4%
Occupancy 3.3% 5.5% 0.5% 0.5% 0.8%
Interest 0.0% 0.0% 0.0% 0.0% 0.0%
Pass-through 19.3% 9.5% 62.7% 5.2% 6.6%
All other expenses 71.3% 83.4% 29.1% 91.0% 86.0%
Full cost components (estimated) info 2018 2019 2020 2021 2022
Total expenses (after depreciation) $332,314 $434,666 $15,847,384 $40,915,369 $23,605,111
One month of savings $27,693 $36,222 $1,320,615 $3,409,103 $1,966,070
Debt principal payment $0 $0 $0 $0 $0
Fixed asset additions $0 $0 $0 $61,344 $0
Total full costs (estimated) $360,007 $470,888 $17,167,999 $44,385,816 $25,571,181

Capital structure indicators

Liquidity info 2018 2019 2020 2021 2022
Months of cash 12.1 15.0 2.9 0.9 3.9
Months of cash and investments 12.1 15.0 2.9 0.9 3.9
Months of estimated liquid unrestricted net assets 9.5 14.9 2.9 0.8 3.1
Balance sheet composition info 2018 2019 2020 2021 2022
Cash $336,264 $542,308 $3,892,741 $2,931,411 $7,681,928
Investments $0 $0 $0 $0 $0
Receivables $0 $0 $0 $0 $627,736
Gross land, buildings, equipment (LBE) $0 $0 $0 $61,344 $61,344
Accumulated depreciation (as a % of LBE) 0.0% 0.0% 0.0% 10.0% 30.0%
Liabilities (as a % of assets) 0.0% 0.2% 2.0% 3.7% 1.2%
Unrestricted net assets $264,437 $537,925 $3,881,362 $2,890,511 $6,141,816
Temporarily restricted net assets $72,513 $34,063 N/A N/A N/A
Permanently restricted net assets $0 $0 N/A N/A N/A
Total restricted net assets $72,513 $34,063 $24,261 $49,769 $2,153,134
Total net assets $336,950 $571,988 $3,905,623 $2,940,280 $8,294,950

Key data checks

Key data checks info 2018 2019 2020 2021 2022
Material data errors No No No No No


The people, governance practices, and partners that make the organization tick.

Form 1023/1024 is not available for this organization

Founder & Chairman

Alfred Kahn

Al Kahn is a leading figure in the licensing industry. As the founder of 4Kids Entertainment, Inc., a global provider of children’s entertainment and merchandise licensing, Al was responsible for many of the industry’s biggest hits, including Pokémon, Cabbage Patch Kids, Yu-Gi-Oh! and Teenage Mutant Ninja Turtles. In addition, Al has represented and developed licensing programs for many iconic brands including Nintendo’s Mario Bros., Zelda, Donkey Kong, James Bond, WCW, Monster Jam Monster Trucks, Xbox, and Polly Pockets. Al has produced over twenty television shows and feature films including Pokémon, GI Joe, Sigma 6, Yu-Gi-Oh!, Winx Club, Sonic X, and Kirby. Al has sold many ideas to film studios based on novels, comics, and video games including The Shadow, Dick Tracy and Super Mario Bros. In 2005, Al was inducted into the International Licensing Industry Merchandisers’ Association (LIMA) Murray Altschuler Licensing Hall of Fame and Kidscreen Hall of Fame.


Jillian Crane

Jillian Crane is President of First Responders Children’s Foundation which has impacted hundreds of children of first responders killed or inured in the line of duty by awarding millions of dollars in scholarships and grants over 20 years. Ms. Crane is also a writer, actress, and producer. She adapted a best-selling humor book, Down, Boy, A Girl’s Guide to Housebreaking a Man for ChickFlicks. She wrote the television pilot, Scrapyard Barbie, for Gramnet and Paramount Television. Her play, High Ceilings, was part of the New Works Festival at the Ensemble Studio Theater and was subsequently produced at The Hayworth Theater in Los Angeles. Ms. Crane is currently co-producing a Broadway musical, The Boys of Summer, based on the award-winning book by Roger Kahn. She is also Vice Chair of Kidtagious, a children’s entertainment and intellectual property development company. She received a BFA from Boston University and attended the Royal Academy of Dramatic Art in London.

Number of employees

Source: IRS Form 990

First Responders Children's Foundation

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Show data for fiscal year
Compensation data
Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

First Responders Children's Foundation

Board of directors
as of 01/08/2024
SOURCE: Self-reported by organization
Board of directors data
Download the most recent year of board of directors data for this organization
Board chair

Alfred Kahn

CraneKahn, LLC

Laurence A Levy

Greenberg Traurig, LLP

Jackie Rosinsky

Renaissance Technologies

Theresa Ashton

Sergeant’s Benevolent Association

Coye Nokes

OC&C Strategy Consultants

Cheryl Whaley

Paradox Strategies

Lisa Hamilton Daly


Matthew McCauley

Turken, Heath & McCauley, LLP

Alfred R. Kahn

Crane Kahn LLC

Cristina Kim

JPMorgan Chase

Allison Isaacson Beahm


Christina Rehkop

Devon Energy

Howard Cash

Gene Codes Forensics, Inc.

Daniel Nigro

New York City Fire Department (FDNY)

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

  • Board orientation and education
    Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Yes
  • CEO oversight
    Has the board conducted a formal, written assessment of the chief executive within the past year ? Yes
  • Ethics and transparency
    Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes
  • Board composition
    Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
  • Board performance
    Has the board conducted a formal, written self-assessment of its performance within the past three years? Yes

Organizational demographics

SOURCE: Self-reported; last updated 1/7/2024

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.


The organization's leader identifies as:

Gender identity
Male, Not transgender

The organization's co-leader identifies as:

Race & ethnicity
Gender identity
Female, Not transgender
Sexual orientation
Heterosexual or Straight
Disability status
Person without a disability

Race & ethnicity

Gender identity

Transgender Identity

Sexual orientation


Equity strategies

Last updated: 01/26/2021

GuideStar partnered with Equity in the Center - an organization that works to shift mindsets, practices, and systems to increase racial equity - to create this section. Learn more

  • We review compensation data across the organization (and by staff levels) to identify disparities by race.
  • We ask team members to identify racial disparities in their programs and / or portfolios.
  • We analyze disaggregated data and root causes of race disparities that impact the organization's programs, portfolios, and the populations served.
  • We disaggregate data to adjust programming goals to keep pace with changing needs of the communities we support.
  • We employ non-traditional ways of gathering feedback on programs and trainings, which may include interviews, roundtables, and external reviews with/by community stakeholders.
  • We disaggregate data by demographics, including race, in every policy and program measured.
  • We have long-term strategic plans and measurable goals for creating a culture such that one’s race identity has no influence on how they fare within the organization.
Policies and processes
  • We use a vetting process to identify vendors and partners that share our commitment to race equity.
  • We have a promotion process that anticipates and mitigates implicit and explicit biases about people of color serving in leadership positions.
  • We seek individuals from various race backgrounds for board and executive director/CEO positions within our organization.
  • We have community representation at the board level, either on the board itself or through a community advisory board.
  • We help senior leadership understand how to be inclusive leaders with learning approaches that emphasize reflection, iteration, and adaptability.
  • We measure and then disaggregate job satisfaction and retention data by race, function, level, and/or team.
  • We engage everyone, from the board to staff levels of the organization, in race equity work and ensure that individuals understand their roles in creating culture such that one’s race identity has no influence on how they fare within the organization.


Fiscal year ending
There are no fundraisers recorded for this organization.