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Stephen Siller Tunnel to Towers Foundation

EIN 02-0554654 · Staten Island, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE STEPHEN SILLER TUNNEL TO TOWERS FOUNDATION IS TO HONOR THE SACRIFICE OF FDNY FIREFIGHTER STEPHEN SILLER, AND ALL THOSE WHO LAID DOWN THEIR LIVES TO SAVE OTHERS ON SEPTEMBER 11, 2001. WE ALSO HONOR OUR MILITARY, AND FIRST RESPONDERS WHO CONTINUE TO MAKE THE SUPREME SACRIFICE OF LIFE AND LIMB FOR OUR COUNTRY.

Income
$559.4 million
Spending
$381.1 million
Spent on programs
88%
Reserves
9.9 months of spending
Largest source of income
donations and private grants, 97%
Employees
390
Volunteers
4,000
Highest pay
$398,962, exec vp deve

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 89 out of 100. Higher than 81% of charities in its peer group (education, over $100m).

  • Reserves

    28 of 35

    Spendable reserves would cover 9.9 months of spending.

  • Debt

    16 of 20

    It owes 23% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 32% of income.

  • Income trend

    15 of 15

    Income rose 50% on the year before.

  • Spending floor

    15 of 15

    88% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 41% of charities in its peer group (education, over $100m).

  • Independent board

    25 of 25

    6 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $307.2 million spent. IN THE LINE OF DUTY PROGRAMS: 1) SMART HOME PROGRAM: THIS PROGRAM CONSTRUCTS CUSTOM, SPECIALLY ADAPTED SMART HOMES FOR CATASTROPHICALLY INJURED SERVICE MEMBERS AND FIRST RESPONDERS TO RESTORE THEIR ABILITY TO LIVE A LIFE OF INDEPENDENCE. 2) FALLEN FIRST RESPONDER HOME PROGRAM: THE FOUNDATION PROVIDES MORTGAGE FREE HOMES TO FAMILIES WITH YOUNG CHILDREN LEFT BEHIND WHEN A FIREFIGHTER OR POLICE OFFICER IS KILLED IN THE LINE OF DUTY. 3) GOLD STAR HOME PROGRAM: THE FOUNDATION PROVIDES MORTGAGE FREE HOMES TO FAMILIES WITH YOUNG CHILDREN WHEN A SERVICE MEMBER DIES IN THE LINE OF DUTY. 4) HOMELESS VETERANS PROGRAM - THE FOUNDATION IS COMMITTED TO HONORING THE SACRIFICE OF AMERICAN SERVICE MEMBERS AND HELPING END HOMELESSNESS AMONGST THE VETERAN COMMUNITY. PROVIDING A SAFE AND DIGNIFIED RESIDENCE IS AN INTEGRAL PART OF HELPING VETERANS WHO ARE HOMELESS RECLAIM THEIR LIVES. VETERANS IN THIS PROGRAM RECEIVE THE SUPPORT THEY NEED TO HELP THEM ADDRESS ANY OBSTACLES TO LIVING A MORE INDEPENDENT LIFE. IN ADDITION TO DELIVERING HOUSING, WE PROVIDE COMPREHENSIVE CARE THROUGH OUR NATIONAL CASE MANAGEMENT TEAM BY CONNECTING VETERANS WHO HAVE ADDITIONAL NEEDS WITH MENTAL HEALTH COUNSELING, ADDICTION SERVICES, SKILLS TRAINING AND JOB PLACEMENT. IN THE LINE OF DUTY PROGRAMS: 1) SMART HOME PROGRAM: THIS PROGRAM CONSTRUCTS CUSTOM, SPECIALLY ADAPTED SMART HOMES FOR CATASTROPHICALLY INJURED SERVICE MEMBERS AND FIRST RESPONDERS TO RESTORE THEIR ABILITY TO LIVE A LIFE OF INDEPENDENCE. 2) FALLEN FIRST RESPONDER HOME PROGRAM: THE FOUNDATION PROVIDES MORTGAGE FREE HOMES TO FAMILIES WITH YOUNG CHILDREN LEFT BEHIND WHEN A FIREFIGHTER OR POLICE OFFICER IS KILLED IN THE LINE OF DUTY. 3) GOLD STAR HOME PROGRAM: THE FOUNDATION PROVIDES MORTGAGE FREE HOMES TO FAMILIES WITH YOUNG CHILDREN WHEN A SERVICE MEMBER DIES IN THE LINE OF DUTY. 4) HOMELESS VETERANS PROGRAM - THE FOUNDATION IS COMMITTED TO HONORING THE SACRIFICE OF AMERICAN SERVICE MEMBERS AND HELPING END HOMELESSNESS AMONGST THE VETERAN COMMUNITY. PROVIDING A SAFE AND DIGNIFIED RESIDENCE IS AN INTEGRAL PART OF HELPING VETERANS WHO ARE HOMELESS RECLAIM THEIR LIVES. VETERANS IN THIS PROGRAM RECEIVE THE SUPPORT THEY NEED TO HELP THEM ADDRESS ANY OBSTACLES TO LIVING A MORE INDEPENDENT LIFE. IN ADDITION TO DELIVERING HOUSING, WE PROVIDE COMPREHENSIVE CARE THROUGH OUR NATIONAL CASE MANAGEMENT TEAM BY CONNECTING VETERANS WHO HAVE ADDITIONAL NEEDS WITH MENTAL HEALTH COUNSELING, ADDICTION SERVICES, SKILLS TRAINING AND JOB PLACEMENT.
  2. $28.2 million spent. NEVER FORGET PROGRAMS: 1)NATIONAL TUNNEL TO TOWERS RUNS AND STAIR CLIMB SERIES: THE NEW YORK CITY 5K RUN AND TOWER CLIMB AS WELL AS THE NATIONAL RUNS AND CLIMBS ARE MEMORIAL EVENTS HELD IN HONOR OF STEPHEN SILLER (FDNY), AND ALL WHO PERISHED ON 9/11, AS WELL AS FIRST RESPONDERS AND MILITARY WHO CONTINUE TO PUT THEIR LIVES ON THE LINE TO SERVE AND PROTECT OUR NATION. THE FOUNDATION HAS ESTABLISHED THESE MEMORIAL EVENTS TO ENSURE WE NEVER FORGET 2) TUNNEL TO TOWERS 9/11 INSTITUTE: THIS IS OUR SEPTEMBER 11, 2001 EDUCATION PROGRAM. THE FOUNDATION HAS DEVELOPED A CURRICULUM FOR GRADES K- 12 THAT CAN BE ACCESSED BY TEACHERS THROUGHOUT THE NATION TO EDUCATE CHILDREN ABOUT THE HISTORY OF 9/11. THE PROGRAM ALSO INCLUDES A MOBILE EXHIBIT, WHICH SERVES TO EDUCATE AND PAY TRIBUTE TO THE SACRIFICES MADE ON SEPTEMBER 11, 2001. 3) WINGS OF A HERO: TO HELP LOCAL COMMUNITY CHILDREN IN NEED WHO HAVE LOST A PARENT BY PROVIDING ASSISTANCE FOR SCHOOL, COUNSELING OR OTHER NEEDS. 4)LEGACY AWARDS: TO ASSIST FAMILIES OF MILITARY OR FIRST RESPONDERS AND OTHER CASES WHERE THERE IS IMMEDIATE SPECIAL FINANCIAL NEED. NEVER FORGET PROGRAMS: 1)NATIONAL TUNNEL TO TOWERS RUNS AND STAIR CLIMB SERIES: THE NEW YORK CITY 5K RUN AND TOWER CLIMB AS WELL AS THE NATIONAL RUNS AND CLIMBS ARE MEMORIAL EVENTS HELD IN HONOR OF STEPHEN SILLER (FDNY), AND ALL WHO PERISHED ON 9/11, AS WELL AS FIRST RESPONDERS AND MILITARY WHO CONTINUE TO PUT THEIR LIVES ON THE LINE TO SERVE AND PROTECT OUR NATION. THE FOUNDATION HAS ESTABLISHED THESE MEMORIAL EVENTS TO ENSURE WE NEVER FORGET 2) TUNNEL TO TOWERS 9/11 INSTITUTE: THIS IS OUR SEPTEMBER 11, 2001 EDUCATION PROGRAM. THE FOUNDATION HAS DEVELOPED A CURRICULUM FOR GRADES K- 12 THAT CAN BE ACCESSED BY TEACHERS THROUGHOUT THE NATION TO EDUCATE CHILDREN ABOUT THE HISTORY OF 9/11. THE PROGRAM ALSO INCLUDES A MOBILE EXHIBIT, WHICH SERVES TO EDUCATE AND PAY TRIBUTE TO THE SACRIFICES MADE ON SEPTEMBER 11, 2001. 3) WINGS OF A HERO: TO HELP LOCAL COMMUNITY CHILDREN IN NEED WHO HAVE LOST A PARENT BY PROVIDING ASSISTANCE FOR SCHOOL, COUNSELING OR OTHER NEEDS. 4)LEGACY AWARDS: TO ASSIST FAMILIES OF MILITARY OR FIRST RESPONDERS AND OTHER CASES WHERE THERE IS IMMEDIATE SPECIAL FINANCIAL NEED.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 2003.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.