Heroes to Heroes Fund

Nonprofit profile at a glance

EIN
331746225
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Charlotte, NC, USA
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Reported finances

Revenue
$2,106,192
Expenses
$106,798
Assets
$2,207,077
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • Johnny Jennings (Chief)
  • Zeru Chickoree (Deputy Chief)
  • Kellie High-Foster (Executive Lead)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Heroes to Heroes Fund supports injured and recovering first responders and their families after critical incidents. We also honor and assist the survivors of fallen officers and first responders in Mecklenburg County. In addition to financial assistance, we provide equipment, training, and programs that promote employment retention, wellness, and safety. Our mission is to create lasting positive change in public safety and strengthen the support network for those who serve and protect our community.

What it reported doing in 2025

Program Enhancement: To provide funding to programs to enhance officer and public safety. This may include both personnel and equipment expenses that are directly responsible for the program being funded.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 94
  • Accountability: 18
  • Sustainability: 96
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.3%; rating input score 8
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 94.9%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 20.67; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 167.9% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 170.7% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 8.3% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $107K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.