Nonprofit · EIN 82-2795267
FIRST RESPONDER BENEFIT ASSOCIATION
Tax-exempt · GREENVILLE, SC 29615
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $106,963 | $92,136 | $14,827 | $48,787 | $5,487 | $43,300 |
| December 31, 2024 | 990 | $99,715 | $137,768 | -$38,053 | $34,924 | $6,451 | $28,473 |
| December 31, 2023 | 990 | $69,214 | $185,271 | -$116,057 | $66,638 | $112 | $66,526 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $106,963
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $75,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $15,321
- Accounting fees
- $1,313
- Program services (functional)
- $75,000
- Management and general (functional)
- $17,136
Balance sheet and other
- Total assets, start of year
- $34,924
- Total assets, end of year
- $48,787
- Total liabilities, end of year
- $5,487
- Net assets, end of year
- $43,300
- Net assets without donor restrictions
- $43,300
- Gross receipts
- $106,963
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2017
- State of legal domicile
- SC
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 |
|---|---|---|---|
| JOSEPH A CALDWELL | PRESIDENT/TREASURER Trustee or director, Officer | 0 | $0 |
| JEFFREY A MAGG | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| NATHAN WELLS | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH A CALDWELL | PRESIDENT/TREASURER Trustee or director, Officer | 0 | $0 |
| JEFFREY A MAGG | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| NATHAN WELLS | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH A CALDWELL | PRESIDENT/TREASURER Trustee or director, Officer | 0 | $0 |
| JEFFREY A MAGG | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| NATHAN WELLS | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 221 PELHAM RD STE 200, GREENVILLE, SC 29615-2554
- Mailing address (990-N for 2019)
- 221 PELHAM RD Ste 200, GREENVILLE SC 29615
- Principal officer (990 for 2025)
- JOSEPH A CALDWELL, 221 PELHAM ROAD SUITE 200, GREENVILLE, SC 29615
- Principal officer (990-N for 2019)
- Joseph Caldwell, 6 Charlestonplace Ct, GREENVILLE SC 29615
- Signed the 990
- JOSEPH A CALDWELL, PRESIDENT/TREASURER
- Phone
- (737) 227-5450
- Website
- www.frba.org
- Return prepared by
- HALLIDAY SCHWARTZ & CO
Mission
THE FIRST RESPONDER BENEFIT ASSOCIATION PROVIDES EMOTIONAL, FINANCIAL AND OTHER FORMS OF SUPPORT TO THE SURVIVORS OF FIRST RESPONDERS WHO DIE DURING THEIR DUTIES OR EVERYDAY LIVES.
Program accomplishments
- DURING THE YEAR, THE ORGANIZATION PROVIDED FINANCIAL SUPPORT TO THE SURVIVORS OF FIRST RESPONDERS. THIS FINANCIAL SUPPORT PROVIDED GRIEF COUNSELING, ASSISTED WITH HOUSING EXPENSES AND OTHER FINANCIAL BURDENS THAT CAUSED ADDITIONAL STRESS TO THE GRIEVING SURVIVORS. THE ORGANIZATION USES 100% OF PUBLIC DONATIONS TO SUPPORT FAMILIES OF FALLEN FIRST RESPONDERS. THE 100% MODEL DEPENDS ON A GROUP OF VISIONARY PRIVATE DONORS WHOSE COMBINED EFFORT COVERS THE ORGANIZATION'S OPERATING COSTS, PAYING FOR EVERYTHING FROM STAFF SALARIES AND WEBSITE DESIGN TO REIMBURSING CREDIT CARD TRANSACTION FEES ON DONATIONS TO THE ASSOCIATION. THIS MODEL COVERS ALL THE NECESSARY EXPENSES OF RUNNING THE ORGANIZATION AND EMPOWERS THE 100% MODEL SO THAT ALL PUBLIC DONATIONS FOR THE ASSOCIATION GO DIRECTLY TO SURVIVING FAMILIES OF FALLEN FIRST RESPONDERS.Expenses $75,000 · grants $75,000 · revenue $106,963
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
- 82-2795267
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M12)
- Assets (IRS master file)
- $48,787
- Income (IRS master file)
- $106,963
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $106,963 | $92,136 | $48,787 | IRS |
| 990 | December 2024 | $99,715 | $137,768 | $34,924 | IRS |
| 990 | December 2023 | $69,214 | $185,271 | $66,638 | XML |
| 990 | December 2022 | $182,568 | $46,630 | $182,710 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Joseph Caldwell | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-2795267).
Questions about FIRST RESPONDER BENEFIT ASSOCIATION
- What is the EIN of FIRST RESPONDER BENEFIT ASSOCIATION?
- The employer identification number (EIN) of FIRST RESPONDER BENEFIT ASSOCIATION is 82-2795267.
- Is FIRST RESPONDER BENEFIT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to FIRST RESPONDER BENEFIT ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST RESPONDER BENEFIT ASSOCIATION 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 FIRST RESPONDER BENEFIT ASSOCIATION 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 FIRST RESPONDER BENEFIT ASSOCIATION 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 FIRST RESPONDER BENEFIT ASSOCIATION?
- The 990 for the year ended December 31, 2025 names JOSEPH A CALDWELL.
- Who are the officers and directors of FIRST RESPONDER BENEFIT ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FIRST RESPONDER BENEFIT ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $106,963, expenses of $92,136 and total assets of $48,787 at year end.
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All nonprofits in GREENVILLE · South Carolina · Public safety, disaster preparedness and relief