2024-07-15T08:26:00-05:00 2023-08-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-09-01 111969467 HONOR EMERGENCY FUND OF THE FIRE DEPARTMENT OF THE CITY OF NEW YORK HONO 7189992531 9 METROTECH CENTER 5E BROOKLYN NY 112015431 KRISTEN HARTMAN EXECUTIVE DIRECTOR 7189992531 2024-07-15 1 KRISTEN HARTMAN 999009999 1 EVA MRUK P00543254 2122862600 2024-07-12 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KRISTEN HARTMAN 9 METROTECH CENTER 5E BROOKLYN NY 112015431 3884079 0 X WWW.HONOREMERGENCYFUND.ORG X 1953 NY TO PROVIDE HEALTH, MEDICAL AND COUNSELING SERVICES TO ACTIVE AND RETIRED MEMBERS OF THE FIRE DEPARTMENT OF THE CITY OF NEW YORK. 11 11 3 12 0 0 75013 60326 0 0 1249151 908730 0 600 1324164 969656 627416 415073 0 0 295347 217994 0 0 0 204966 183003 1127729 816070 196435 153586 20860548 22476570 226666 94933 20633882 22381637 TO PROVIDE HEALTH, MEDICAL, COUNSELING SERVICES AND FINANCIAL AID TO ACTIVE AND RETIRED FDNY FIREFIGHTERS, FIRE OFFICERS, THEIR FAMILIES, ACTIVE MEMBERS OF THE EMERGENCY MEDICAL SERVICE AND ACTIVE CIVILIAN FDNY EMPLOYEES IN MEDICAL AND FINANCIAL NEED TO SUSTAIN THEMSELVES. 0 0 183032 183032 0 GRANTS TO FDNY MEMBERS AND THEIR FAMILIES: THE FUND PROVIDED MONTHLY AND SPECIAL GRANTS TO FDNY MEMBERS AND THEIR FAMILIES IN NEED. THESE MEMBERS ARE OFTEN EXPERIENCING A PERSONAL OR FAMILY CRISIS THAT HAS RESULTED IN FINANCIAL STRESS AND QUALIFIES THEM FOR THIS ASSISTANCE. 150602 150602 0 GRANTS TO FDNY CIVILIAN MEMBERS, RETIRED FIREFIGHTERS, AND THEIR FAMILIES: THE FUND PROVIDED SPECIAL GRANTS TO CIVILIAN MEMBERS AND RETIRED FIREFIGHTERS AND THEIR FAMILIES IN NEED. GRANTS ARE AWARDED TO THOSE EXPERIENCING A MEDICAL, FINANCIAL AND/OR PERSONAL CRISIS, WHICH QUALIFIES THEM FOR THIS ASSISTANCE. 81439 81439 0 GRANTS TO FDNY COUNSELING SERVICES UNIT: THE FUND PROVIDED GRANTS TO THE COUNSELING SERVICES UNIT OF THE FIRE DEPARTMENT, BENEFITTING FIREFIGHTERS, FIRE OFFICERS, AND THEIR DEPENDENTS. 415073 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 3 1 0 0 0 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 0 0 NY X X KRISTEN HARTMAN 7189991216 9 METROTECH CENTER ROOM 5E BROOKLYN NY 11201 X LAURA KAVANAGH CHAIRPERSON 2.00 40.00 X X 0 0 0 ARTHUR M DELMHORST 1ST VICE CHAIRPERSON 2.00 0.00 X X 0 0 0 WILLIAM B NORDEN 2ND VICE CHAIRPERSON 2.00 0.00 X X 0 0 0 JOHN ESPOSITO TREASURER 2.00 40.00 X X 0 0 0 JOHN HODGENS TREASURER 2.00 40.00 X X 0 0 0 NIKOLAOS A ALEXANDROU TRUSTEE 1.00 40.00 X 0 0 0 VINCENT BERNA TRUSTEE 1.00 40.00 X 0 0 0 JAMES BLOW TRUSTEE 1.00 40.00 X 0 0 0 BRIAN COLLIER TRUSTEE 1.00 40.00 X 0 0 0 DOROTHY MARKS TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL J MASSUCCI TRUSTEE, THRU FEB 2023 1.00 40.00 X 0 0 0 TYEISHA PUGH TRUSTEE 1.00 40.00 X 0 0 0 KRISTEN HARTMAN LMSW EXECUTIVE DIRECTOR 40.00 0.00 X 80769 0 14847 STAN REIMER EXECUTIVE DIR. THRU MAY 2022 40.00 0.00 X 60199 0 4685 140968 0 19532 0 0 0 0 0 57691 2635 60326 636935 636935 3186218 2914423 271795 271795 271795 REIMBURSEMENT OF LEGAL FEES 900099 600 600 600 969656 0 0 909330 81439 81439 333634 333634 128714 128714 51919 51919 23759 23759 13602 13602 63930 63930 105554 105554 6835 6835 840 840 5069 5069 FILING FEES 775 775 816070 415073 400997 0 7646 65418 219435 34740 5292 5292 20628175 22371120 20860548 22476570 8163 4513 218503 90420 226666 94933 X 20633882 22381637 20633882 22381637 20860548 22476570 X 153586 1497384 96785 X X 0 1 X 1 0 X X 1 FIRE DEP CITY OF NY 036400434 6 1 81439 0 1 81439 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 2 THE ORGANIZATION'S SUPPORTED ORGANIZATION IS A GOVERNMENTAL AGENCY AND DOES NOT HAVE AN IRS DETERMINATION OF STATUS. IT IS A LOCAL GOVERNMENTAL UNIT DESCRIBED IN SECTION 509(A)(1). FORM 990, SCHEDULE A, PART IV, SECTION B, LINE 1 THE ARTICLES OF INCORPORATION OF THE ORGANIZATION REQUIRE THAT THE COMPOSITION OF THE BOARD OF TRUSTEES INCLUDES THE CHIEF OF THE FIRE DEPARTMENT OF NEW YORK (FDNY), AS WELL AS A MINIMUM OF FOUR UNIFORMED OFFICERS OF FDNY, AND A MINIMUM OF TWO UNIFORMED MEMBERS OF THE RANK AND FILE OF THE FDNY. THIS COMPRISES A MAJORITY OF THE ORGANIZATION'S TWELVE MEMBERS OF THE BOARD OF TRUSTEES; THEREFORE, THE SUPPORTED ORGANIZATION (FDNY) EFFECTIVELY OPERATES, SUPERVISES, AND CONTROLS ORGANIZATION'S ACTIVITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2381803 1497384 20917 1518301 863502 105554 600 106154 969656 634048 20917 20917 613131 105554 97385 202939 816070 PART X, LINE 2: THE FUND RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE FUND HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE FUND IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO AUGUST 31, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF REIMBURSEMENT OF LEGAL FEES TO PART VIII, LINE 11 A 600. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF OVERACCRUAL OF GRANT EXPENSES TO PART XI 96,785. RECLASS OF REIMBURSEMENT OF LEGAL FEES TO PART VIII, LINE 11 A 600. 1 FIRE DEPARTMENT OF THE CITY OF NEW YORK 251 LAFAYETTE STREET 3RD FL NEW YORK NY 10012 036400434 (C)(3) 81439 0 GRANTS TO COUNSELING UNIT OF THE FIRE DEPARTMENT FOR FIREFIGHTERS, FIRE OFFICERS AND DEPENDENTS DEALING WITH PROBLEMS OF SUBSTANCE ABUSE, ALCOHOL, MARITAL DISTRESS ETC. ARISING FROM STRESS ON THEIR JOB. 1 0 PAYMENTS TO NEEDY RETIRED FIREFIGHTERS, FIRE OFFICERS, EMT'S, PARAMEDICS, CI 44 333634 PART I, LINE 2: GRANTS AND ASSISTANCE TO INDIVIDUALS: GRANTS TO INDIVIDUALS ARE DETERMINED BY THE BOARD OF TRUSTEES BASED ON A THOROUGH CASE STUDY REVIEWS OF APPLICANTS' FINANCIAL AND PERSONAL NEEDS DISBURSEMENTS ARE MADE EITHER TO THE INDIVIDUALS DIRECTLY, OR TO AN OUTSTANDING INVOICE ON THEIR BEHALF, SUCH AS TO MEDICAL PROVIDERS. GRANTS AND ASSISTANCE TO ORGANIZATIONS: THE ORGANIZATION PROVIDED GRANT FUNDING TO THE COUNSELING SERVICES UNIT OF THE FIRE DEPARTMENT CITY OF NEW YORK. THE AMOUNT DISTRIBUTED WAS BASED ON THE UNIT'S YEARLY BUDGET AND A DETAILED OUTLINE OF THE UNIT'S SPENDING AND COST OF SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S GOVERNING BODY FOR THEIR REVIEW AND COMMENT. ALL COMMENTS ARE ADDRESSED AND RESOLVED PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IT ANNUALLY MONITORS AND ENFORCES. EACH TRUSTEE AND OFFICER ANNUALLY SIGNS A STATEMENT AND DISCLOSES ANY POTENTIAL CONFLICTS THAT MAY EXIST. THE BOARD OF TRUSTEES REVIEWS EACH DISCLOSURE AND THE DISINTERESTED TRUSTEES MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS VIA A MAJORITY VOTE. ASIDE FROM PRESENTING THE MATERIAL FACTS TO THE BOARD, THE INTERESTED PERSON MUST LEAVE THE MEETING DURING THE DISCUSSION AND VOTE ON THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF TRUSTEES USING COMPARABILITY DATA. THE COMPENSATION IS APPROVED BY THE BOARD AND THE DELIBERATIONS AND DECISION ARE CONTEMPORANEOUSLY DOCUMENTED. THE ORGANIZATION HIRED A NEW EXECUTIVE DIRECTOR IN FEBRUARY 2022, AND THE COMPENSATION DETERMINATION PROCESS LAST OCCURRED IN 2022 PRIOR TO HER HIRE. FORM 990, PART VI, SECTION C, LINE 19 HONOR EMERGENCY FUND'S GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS & CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST AT 9 METROTECH, BROOKLYN, NY 11201-5431. FORM 990, PART VII-A: THE ORGANIZATION MADE A REASONABLE EFFORT BUT WAS UNABLE TO SECURE THE INFORMATION AFTER MAKING A REASONABLE EFFORT TO OBTAIN COMPENSATION PAID BY A RELATED ORGANIZATION, THE FIRE DEPARTMENT OF THE CITY OF NEW YORK. THE ORGANIZATION LACKS DIRECT ACCESS TO THE PERTINENT PAYROLL DOCUMENTS TO REPORT THE TOTAL COMPENSATION PAID TO THESE INDIVIDUALS, HAS NO DECISION-MAKING OR CONTROL OVER THE COMPENSATION SETTING PROCESS AND THE FIRE DEPARTMENT OF THE CITY OF NEW YORK DOES NOT SHARE NOR PROVIDE THE COMPENSATION DATA WITH THE ORGANIZATION. THE ORGANIZATION IS UNABLE TO ACCURATELY ESTABLISH OR ESTIMATE THE INDIVIDUAL'S TOTAL COMPENSATION INCLUDING BONUSES, PENSION, TAXABLE AND OTHER NONTAXABLE BENEFITS. TO THE BEST OF ITS KNOWLEDGE, THE ORGANIZATION BELIEVES IT HAS MET THE REASONABLE EFFORT STANDARD AND IS UNABLE TO DISCLOSE THE INDIVIDUAL'S COMPENSATION PAID BY THE FIRE DEPARTMENT OF THE CITY OF NEW YORK IN AN ACCURATE MANNER. FORM 990, PART XI, LINE 9: OVERACCRUAL OF GRANT EXPENSE 96,785. FORM 990, PART XI, LINE 2C: THE ORGANIZATION HAS A FINANCE COMMITTEE WHICH IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FIRE DEPARTMENT CITY OF NY 251 LAFAYETTE STREET 3RD FL NEW YORK NY 10012 036400434 PROVIDE FIRE PROTECTION, EMERGENCY MEDICAL CARE, AND OTHER SAFETY SERVICES NY N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0