Nonprofit · EIN 47-0902295
CHILDREN OF FALLEN PATRIOTS FOUNDATION
Tax-exempt · RESTON, VA 20190
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $21,171,179 | $17,657,862 | $3,513,317 | $22,053,113 | $400,523 | $21,652,590 |
| December 31, 2024 | 990 | $16,656,385 | $14,659,539 | $1,996,846 | $18,611,301 | $472,028 | $18,139,273 |
| December 31, 2023 | 990 | $12,377,838 | $14,310,981 | -$1,933,143 | $16,291,062 | $148,635 | $16,142,427 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $21,228,220
- Program service revenue
- $0
- Investment income
- $558,891
- Net gain from sales of assets
- -$411
- Net income from fundraising events
- -$615,932
- Other revenue
- -$615,932
Expenses
- Grants and similar amounts paid
- $12,191,671
- Compensation of officers, directors and key employees
- $292,867
- Other salaries and wages
- $3,010,099
- Salaries, compensation and benefits (total)
- $3,977,461
- Professional fundraising fees
- $0
- Accounting fees
- $46,999
- Occupancy
- $13,704
- Travel
- $86,329
- Program services (functional)
- $14,665,937
- Management and general (functional)
- $884,084
- Fundraising (functional)
- $2,107,841
Balance sheet and other
- Total assets, start of year
- $18,611,301
- Total assets, end of year
- $22,053,113
- Total liabilities, end of year
- $400,523
- Net assets, end of year
- $21,652,590
- Net assets without donor restrictions
- $20,038,504
- Net assets with donor restrictions
- $1,614,086
- Gross receipts
- $23,517,996
- Employees
- 45
- Volunteers
- 2
- Year formed
- 2002
- State of legal domicile
- DE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luisa Zhou | VP of Finance & Sr. Dir of Ops Highest-paid employee | 40 | $220,595 | $16,035 |
| Lillian Hoffer | Director of Development Highest-paid employee | 40 | $214,500 | $531 |
| Steven Smith | Corporate Development Officer Highest-paid employee | 40 | $207,580 | $1,283 |
| James Burmeister | CFO Officer | 40 | $154,807 | $14,904 |
| Courtney Nyren | Senior Accountant Highest-paid employee | 40 | $108,818 | $14,987 |
| Peter Hogarth Co-Chief of | Staff and CFO thru May 2025 Officer | 40 | $116,000 | $7,156 |
| Mary Grace McCormick | Controller Highest-paid employee | 40 | $116,686 | $432 |
| Thomas McGann | Chairman of the Board Trustee or director, Officer | 1 | $0 | $0 |
| David Daigle | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Benjamin Carter | Director Trustee or director | 1 | $0 | $0 |
| Robert Sweeney | Director Trustee or director | 1 | $0 | $0 |
| David Kim | Co-Founder & Director Trustee or director | 1 | $0 | $0 |
| Cynthia Kim | Co-Founder & Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Peter Hogarth | CFO & Co-Chief of Staff Officer | 40 | $317,850 | $15,836 |
| Luisa Zhou | VP Finance & Sr. Dir of Ops Highest-paid employee | 40 | $220,220 | $23,562 |
| Steven Smith | Development Officer Highest-paid employee | 40 | $198,639 | $204 |
| Lillian Hoffer | Director of Development Highest-paid employee | 40 | $176,000 | $204 |
| Elizabeth Hineline | Sr. Acct & FP&A Analyst Highest-paid employee | 40 | $102,031 | $23,562 |
| Mary Grace McCormick | Asst Controller Highest-paid employee | 40 | $114,371 | $204 |
| Thomas McGann | Chair Trustee or director, Officer | 1 | $0 | $0 |
| David Daigle | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| David Kim | Co-Founder & CEO Trustee or director, Officer | 1 | $0 | $0 |
| Nancy Armstrong | Director Trustee or director | 1 | $0 | $0 |
| Benjamin Carter | Director Trustee or director | 1 | $0 | $0 |
| Robert Sweeney | Director Trustee or director | 1 | $0 | $0 |
| Cynthia Kim | Co-Founder & Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Peter Hogarth | CFO & Co-Chief of Staff Officer | 40 | $330,000 | $22,818 |
| Luisa Zhou | VP Finance & Sr. Dir of Ops Highest-paid employee | 40 | $208,833 | $20,662 |
| Steven Smith | Development Officer Highest-paid employee | 40 | $195,657 | $904 |
| Lillian Hoffer | Development Officer Highest-paid employee | 40 | $137,500 | $176 |
| Jeanette McMahon | Development Officer Highest-paid employee | 40 | $112,750 | $192 |
| Mary Grace McCormick | Asst Controller Highest-paid employee | 40 | $105,865 | $192 |
| Thomas M McGann | Chair Trustee or director, Officer | 1 | $0 | $0 |
| David Y Kim | Co-founder & Chief Executive Officer Trustee or director, Officer | 1 | $0 | $0 |
| David Daigle | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Nancy Armstrong | Director Trustee or director | 1 | $0 | $0 |
| Benjamin Y Carter | Director Trustee or director | 1 | $0 | $0 |
| Robert J Sweeney | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1818 LIBRARY ST STE 500, RESTON, VA 20190-6274
- In care of
- % PETER HOGARTH
- Principal officer (990 for 2025)
- David Y Kim, 1818 Library Street 500, Reston, VA 201906274
- Signed the 990
- David Y Kim, Chief Executive Officer
- Phone
- (866) 917-2373
- Return prepared by
- Rogers & Company PLLC
Mission
To provide college and trade school scholarships, educational assistance, and career support to military children who lost a parent in the line of duty.
Program accomplishments
- Educational Scholarships:Provided college and trade school scholarships, educational assistance, and career support to military children who lost a parent in the line of duty.Expenses $14,665,937 · grants $12,191,671
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-0902295
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $22,053,113
- Income (IRS master file)
- $23,517,996
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $21,171,179 | $17,657,862 | $22,053,113 | IRS |
| 990 | December 2024 | $16,656,385 | $14,659,539 | $18,611,301 | XML |
| 990 | December 2023 | $12,377,838 | $14,310,981 | $16,291,062 | XML |
| 990 | December 2022 | $13,060,746 | $13,994,335 | $18,264,760 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 47-0902295).
Questions about CHILDREN OF FALLEN PATRIOTS FOUNDATION
- What is the EIN of CHILDREN OF FALLEN PATRIOTS FOUNDATION?
- The employer identification number (EIN) of CHILDREN OF FALLEN PATRIOTS FOUNDATION is 47-0902295.
- Is CHILDREN OF FALLEN PATRIOTS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to CHILDREN OF FALLEN PATRIOTS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILDREN OF FALLEN PATRIOTS FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHILDREN OF FALLEN PATRIOTS FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHILDREN OF FALLEN PATRIOTS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CHILDREN OF FALLEN PATRIOTS FOUNDATION?
- The 990 for the year ended December 31, 2025 names David Y Kim.
- Who are the officers and directors of CHILDREN OF FALLEN PATRIOTS FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 13 people; 7 received compensation from the organization, the highest $220,595 (Luisa Zhou, VP of Finance & Sr. Dir of Ops).
- How much revenue does CHILDREN OF FALLEN PATRIOTS FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $21,171,179, expenses of $17,657,862 and total assets of $22,053,113 at year end.
Other nonprofits in RESTON
- GRADUATE MANAGEMENT ADMISSION COUNCIL EIN 23-7084339 · last filed 990 for 2024
- DISTRIBUTIVE EDUCATION CLUBS OF AMERICA GROUP RETURN EIN 23-7079474 · last filed 990 for 2025
- NATIONAL ASSOCIATION OF SECONDARY -SCHOOL PRINCIPALS EIN 52-6006937 · last filed 990 for 2024
- DISTRIBUTIVE EDUCATION CLUBS OF AMERICA EIN 53-0215806 · last filed 990 for 2025
- ASSOCIATION OF CHRISTIAN EDUCATION EIN 84-3748517 · last filed 990 for 2025
- TECHNOLOGY STUDENT ASSOCIATION EIN 52-1133845 · last filed 990 for 2025
- NATIONAL ASSOCIATION OF SCHOOLS OF MUSIC EIN 42-6063572 · last filed 990 for 2025
- MUSLIM EDUCATION RESOURCE COUNCIL EIN 54-1981912 · last filed 990 for 2025