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Last Call Foundation Inc

EIN 46-5415002 · Braintree, MA

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

LegitimacyPassesRegistration and standingFinancial healthGood77 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE LAST CALL FOUNDATION,FOUNDED TO HONOR THE MEMORY OF FALLEN FIREFIGHTER MICHAEL RYAN KENNEDY, IS TO PROVIDE FUNDING,EDUCATION AND RESEARCH TO ADVANCE THE SAFETY NEEDS OF THE FIREFIGHTING COMMUNITY

Income
$458,135
Spending
$521,940
Spent on programs
71%
Reserves
8.4 months of spending
Largest source of income
donations and private grants, 97%
Employees
1
Highest pay
$53,170, executive di

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: 77 out of 100. Higher than 43% of charities in its peer group (public safety and disaster relief, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.4 months of spending.

  • Debt

    20 of 20

    It owes 9% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 14% of income.

  • Income trend

    10 of 15

    Income fell 5% on the year before.

  • Spending floor

    15 of 15

    71% of spending went to programs and raising each dollar of donations cost 19 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

Fair: 61 out of 100. Higher than 55% of charities in its peer group (public safety and disaster relief, $250k to $1m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed 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 (5)
  1. $183,721 spent. LAST CALL FOUNDATION PROVIDED FUNDING FOR A NUMBER OF INITIATIVES TO RAISE COMMUNITY AWARENESS REGARDING OCCUPATIONAL HAZARDS WITHIN FIRE SERVICES DUE TO EXPOSURE TO CARCINOGENS. LAST CALL FOUNDATION CONTINUED FUNDING FIREFIGHTER CANCER PREVENTION EDUCATION PROGRAMS TO HELP PROTECT THEMSELVES AND THEIR FAMILIES FROM THE DEVASTATING EFFECT OF A CANCER DIAGNOSIS.
  2. $98,405 spent. THE ORGANIZATION PROVIDES CRITICAL EQUIPMENT GRANTS FOR THE IMPLEMNTATION OF COMMUNITY WILDFIRE PROTECTION PLAN ADDRESSING WILDFIRE RESPONSE, HAZARD MITIGATION AND COMMMUNITY PREPAREDNESS, COMMUNICATIONS SYSTEMS, EXHAUST REMOVAL SYSTEM. AND UPDATED FITNESS EQUIPMENT.
  3. $35,000 spent. LAST CALL FOUNDATION PROVIDED FUNDING FOR THE PURCAHSE 9 ALARM APPAREL DEFENDER BREIFTS DESINGED TO MITIGATE SKIN ABSORPTION OF HARMFUL PARTICULATES AND CONDUCTING HEARING ASSESSMENT TESTING TO MEASURE THE EFFICANCY OF HEARING PROJECTIN DEVICES.
  4. $53,061 spent. LAST CALL FOUNDATION PROVIDED FUNDING FOR VARIOUS INITIATIVES TO PROMOTE THE SAFETY AND WELL-BEING OF FIREFIGHTERS IN MASSACHUSETTS AND BEY0ND. INITIATIVES INCLUDE: - PESENTATION OF ETHEREAL FILMS'S SHORT DOCUMENTARY "BURNED: PROTECTING THE PROTECTORS" AS WELL AS DIRECT ENGAGEMENT OF FIRE OF TOXIC PFAS CHEMICALS WITHIN FIREFIGHERR'S TURNOUT GEAR OR PERSONAL PROECTION EQUIPMENT (PPE). - COMFORT AND RESPITE TRUCK TO FIREFIGHTERS RESPONDING TO A FIRE. - RESEARCH ON POST TRAUMATIC STRESS DISORDER AMONG FIREFIGHTERS
  5. LAST CALL FOUNDATION PROVIDED FUNDING FOR VARIOUS INITIATIVES TO PROMOTE THE SAFETY AND WELL-BEING OF FIREFIGHTERS IN MASSACHUSETTS AND BEY0ND. INITIATIVES INCLUDE: - PESENTATION OF ETHEREAL FILMS'S SHORT DOCUMENTARY "BURNED: PROTECTING THE PROTECTORS" AS WELL AS DIRECT ENGAGEMENT OF FIRE OF TOXIC PFAS CHEMICALS WITHIN FIREFIGHERR'S TURNOUT GEAR OR PERSONAL PROECTION EQUIPMENT (PPE). - COMFORT AND RESPITE TRUCK TO FIREFIGHTERS RESPONDING TO A FIRE. - RESEARCH ON POST TRAUMATIC STRESS DISORDER AMONG FIREFIGHTERS

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 June 2014.

    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.