First Responders Benefit Trust
Public records raise at least one point you should look into before giving.
What it says it does
FRBT IS A WHOLLY OWNED SUBSIDIARY OF TEXAS POLICE TRUST, A MULTIPLE EMPLOYER TRUST ESTABLISHED AND MAINTAINED UNDER IRC 419A TO PROVIDE BENEFITS TO MEMBERS OF ELIGIBLE LAW ENFORCEMENT AND FIRST RESPONDER ORGANIZATIONS. FRBT IS THE ENTITY THROUGH WHICH ELIGIBLE ORGANIZATIONS ENTER INTO CONTRIBUTION AGREEMENTS, ON BEHALF OF THEIR MEMBERS, TO PARTICIPATE IN THE 419A TRUST, AND WHICH PROCESSES CLAIMS ON BEHALF OF TEXAS POLICE TRUST.
- Income
- $1.4 million
- Spending
- $569,852
- Employees
- 0
- Volunteers
- 5
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Governance
This return does not answer enough of the governance questions to score.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. 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 (1)
- $521,599 spent. FRBT IS A WHOLLY OWNED SUBSIDIARY OF A MULTIPLE EMPLOYER TRUST ESTABLISHED AND MAINTAINED UNDER IRC 419A TO PROVIDE BENEFITS TO MEMBERS OF ELIGIBLE LAW ENFORCEMENT AND FIRST RESPONDER ORGANIZATION. FRBT IS THE ENTITY THROUGH WHICH ELIGIBLE ORGANIZATIONS ENTER INTO CONTRIBUTION AGREEMENTS, ON BEHALF OF THEIR MEMBERS, TO PARTICIPATE IN THE 419A TRUST. ACTIVITIES INCLUDE ADMINISTRATION FUNCTIONS FOR THE MULTI EMPLOYER TRUST ALONG WITH RELATED MARKETING, AS WELL AS DONATIONS THAT BENEFIT MEMBERS OF THE MULTI- EMPLOYER TRUST.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(4) social welfare organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2020 for not filing returns for three years, and reinstated on May 15, 2020.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(4) social welfare organization as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Worth knowing.
Recognized by the IRS in January 2026. It is too new to have a track record.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 November 4, 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.