To honor the legacy of Stephen Siller by supporting first responders, veterans, Gold Star families and others affected by service-related loss or injury through building smart/accessible homes, providing housing and case management for homeless veterans, disaster relief, and 9/11 educational initiatives.
The Stephen Siller Tunnel to Towers Foundation’s largest recent grant is a $72 million multi-year award to United States Veterans Initiative in Los Angeles. That scale fits a grantmaker built around housing and service-linked support: the foundation funds mortgage-free homes for fallen first responder families, specially adapted smart homes for catastrophically injured veterans and first responders, and housing and case management for veterans experiencing homelessness. It also backs remembrance and education work tied to 9/11, along with relief for families affected by military loss and injury. A recurring theme in the recent grants is direct support for organizations that deliver housing or specialized services rather than short-term program-only awards. United States Veterans Initiative appears repeatedly across 2023 and 2024 with separate awards for Phoenix, Riverside, apartments, and comfort homes, showing a sustained relationship with one major housing provider. The foundation also supports veteran-serving groups such as Veterans Matter, including a $3.1 million grant in 2025, and Semper Fi & America’s Fund, which received $6 million in 2025 after a $5 million grant in 2024. Recent grants also reach memorial, scholarship, and disaster-relief work.
Housing is central to the foundation’s grantmaking. It awarded $294,797 to United States Veterans Initiative for comfort homes and $159,171 to the same organization for apartments, both in Los Angeles, reflecting a housing-oriented relationship with the same provider. The Homeless Veteran Program and the Smart Home Program align with that pattern of direct housing support for veterans and first responders. Education and remembrance are another clear theme. The foundation gave $250,000 to the Global War on Terrorism Memorial Fund in Washington, DC for the GWOT Memorial, and $198,000 to The Thomas R. Elsasser Memorial School, supporting commemorative and educational work. It also funds scholarship-related initiatives through the Tunnel to Towers 9/11 Institute and the Footsteps To The Future endowment. The foundation also makes grants tied to Ukraine support and military family assistance, including $1.2 million to Kids Save in Los Angeles for Ukraine support and $148,500 to Ufa Widows & Childrens Fund in New York.
$16.4M
$652.8M
$559.4M
$381.1M
Most grants fall between $20K and $213K, with a median of $50K.
25th Percentile
$20K
Median
$50K
75th Percentile
$213K
MARY SCULLIN
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Typical grant size sits at $19,881 at the 25th percentile, $50,000 at the median, and $212,500 at the 75th percentile. That spread shows a mix of smaller awards and larger institutional commitments, including multi-year support. The recent record includes repeated grants to the same organizations across multiple years, such as United States Veterans Initiative, Semper Fi & America’s Fund, Veterans Matter, A Soldiers Journey Home, and Medal of Honor Foundation. The foundation is a staffed operating grantmaker rather than a donor-advised fund, and it does not make program-related investments. Several awards are explicitly labeled support, multi-year grant, renovations, leadership sponsor, or project-style funding.
Grantmaking is national, with every recent grant landing in the United States. New York receives a large share of giving by grant count, and the foundation’s recent awards also reach a wide set of cities including Los Angeles, Oceanside, Toledo, Quantico, Washington, DC, Staten Island, Brooklyn, and Chattanooga. Washington, DC appears as the top state-by-grant-count location because of the district’s concentration of recipients there. The data also shows a strong New York presence through Staten Island, Brooklyn, Stormville, and New York City recipients.
Its giving centers on housing and service-linked support for veterans, first responders, and families affected by service-related loss or injury. Active programs include the Smart Home Program, Fallen First Responder Home Program, Gold Star Family Home Program, and the Homeless Veteran Program, alongside scholarships and 9/11 remembrance initiatives.
The middle of the distribution is $50,000, with the 25th percentile at $19,881 and the 75th percentile at $212,500. That indicates the foundation makes both smaller support grants and much larger awards, including multi-year commitments.
Yes. United States Veterans Initiative appears multiple times across 2023 and 2024, Semper Fi & America’s Fund appears in both 2024 and 2025, Veterans Matter appears in 2023, 2024, and 2025, and A Soldiers Journey Home and Medal of Honor Foundation also received repeat grants.
The grantmaking is national, and all of the recent grants in the data go to U.S. recipients. New York receives 42% of grants, and cities such as Los Angeles, Toledo, Oceanside, Quantico, Staten Island, Brooklyn, and Washington, DC appear repeatedly.
Yes. The foundation supports 9/11 remembrance and scholarship work through the Tunnel to Towers 9/11 Institute and the Footsteps To The Future endowment. Recent grants also include support for The Thomas R. Elsasser Memorial School and the Global War on Terrorism Memorial Fund.
2025
Source: IRS Form 990-PF, fiscal year 2025.
Most recent grants reported to the IRS.
| Recipient | Location | Amount | Year | Purpose |
|---|---|---|---|---|
| SEMPER FI & AMERICA'S FUND | OCEANSIDE, CA | $6,000,000 | 2025 | SUPPORT |
| VETERANS MATTER | TOLEDO, OH | $3,100,000 | 2025 | SUPPORT |
| CHILDREN OF FALLEN PATRIOTS FOUNDAT | RESTON, VA | $2,500,000 | 2025 | SUPPORT |
| TRAVIS MANION FOUNDATION | DOYLESTOWN, PA | $1,000,000 | 2025 | SUPPORT |
| VETERANS MATTER | TOLEDO, OH | $1,000,000 | 2025 | SUPPORT |
| KID SAVE INTERNATIONAL INC | CULVER CITY, CA | $500,000 | 2025 | SUPPORT |
| A SOLDIERS JOURNEY HOME | CHATTANOOGA, TN | $425,000 | 2025 | SUPPORT |
| RICHMOND UNIVERSITY MEDICAL CENTER | STATEN ISLAND, NY | $250,000 | 2025 | SUPPORT |
| MEDAL OF HONOR FOUNDATION | MT PLEASANT, NC | $250,000 | 2025 | SUPPORT |
| GUARDIAN REVIVAL INC | STORMVILLE, NY | $200,000 | 2025 | SUPPORT |
| THE THOMAS R ELSASSER MEMORIAL SCHO | NEW YORK, NY | $198,000 | 2025 | SUPPORT |
| YOU WERE WORTH IT FOUNDATION | IRVINE, CA | $108,284 | 2025 | SUPPORT |
| VARIOUS UNDER 5000 EACH | — | $105,229 | 2025 | SUPPORT |
| THE ANTHONY M VARVARO BELIEVE FOUN | STATEN ISLAND, NY | $70,000 | 2025 | SUPPORT |
| LONG BEACH WATERFRONT WARRIORS | LONG BEACH, NY | $62,966 | 2025 | SUPPORT |
| HOPE IGNITES NEW YORK | BROOKLYN, NY | $55,750 | 2025 | SUPPORT |
| TEAM AMERICAN FREEDOM CO | PETERSBURG, FL | $50,000 | 2025 | SUPPORT |
| GREY BULL RESCUE FOUNDATION CORP | TAMPA, FL | $50,000 | 2025 | SUPPORT |
| LUPUS RESEARCH ALLIANCE | NEW YORK, NY | $50,000 | 2025 | SUPPORT |
| CAPITAL AREA GREENBELT ASSOCIATION | HARRISBURG, PA | $30,000 | 2025 | SUPPORT |
| SEAMEN'S SOCIETY FOR CHILDREN AND F | STATEN ISLAND, NY | $28,500 | 2025 | SUPPORT |
| JAR OF HOPE | ASBURY PARK, NJ | $25,500 | 2025 | SUPPORT |
| FREEDOM ALLIANCE | WINCHESTER, VA | $25,000 | 2025 | SUPPORT |
| WABC RADIO FOUNDATION | NEW YORK, NY | $25,000 | 2025 | SUPPORT |
| AMAZING GRACE INTERFAITH MINISTRY | STATEN ISLAND, NY | $25,000 | 2025 | SUPPORT |
| THE NEW YORK FOUNDLING | NEW YORK, NY | $25,000 | 2025 | SUPPORT |
| US VETS | HOUSTON, TX | $25,000 | 2025 | SUPPORT |
| HUMBLE HEROES OF FDNY | STATEN ISLAND, NY | $25,000 | 2025 | SUPPORT |
| PROJECT HOSPITALITY INC | STATEN ISLAND, NY | $25,000 | 2025 | SUPPORT |
| POTSDAM COLLEGE FOUNDATION | POTSDAM, NY | $25,000 | 2025 | SUPPORT |
| CHRISTOPHER WHITEHOUSE FOUNDATIONIN | STATEN ISLAND, NY | $25,000 | 2025 | SUPPORT |
| THE NEW YORK FIREFIGHTERS BURN CENT | BRONX, NY | $25,000 | 2025 | SUPPORT |
| ST PETER'S BOYS HIGH SCHOOL | STATEN ISLAND, NY | $19,500 | 2025 | SUPPORT |
| STEPHANE MATTEAU FOUNDATION | GREENVILLE, SC | $15,000 | 2025 | SUPPORT |
| NATIONAL COALITION FOR HOMELESS VET | WASHINGTON, DC | $12,060 | 2025 | SUPPORT |
| PERFECT 33 FOUNDATION | CLEARWATER BEACH, FL | $10,000 | 2025 | SUPPORT |
| WYO WEST WARRIOR FOUNDATION | SHERIDAN, WY | $10,000 | 2025 | SUPPORT |
| NATIONAL EXCHANGE CLUB | TOLEDO, OH | $10,000 | 2025 | SUPPORT |
| THE ST GEORGE THEATRE RESTORATION | STATEN ISLAND, NY | $10,000 | 2025 | SUPPORT |
| VETERANS AND ATHLETES UNITED | NORTH CHESTERFIELD, VA | $10,000 | 2025 | SUPPORT |
| DETECTIVE RAFAEL RAMOS FOUNDATION I | HOWARD BEACH, NY | $8,100 | 2025 | SUPPORT |
| DETECTIVE WENJIAN LIU FOUNDATION | BROOKLYN, NY | $6,600 | 2025 | SUPPORT |
| POLICE ATHLETIC LEAGUE INC | NEW YORK, NY | $6,500 | 2025 | SUPPORT |
| THE ANTHONY M VARVARO BELIEVE FOUN | STATEN ISLAND, NY | $6,000 | 2025 | SUPPORT |
| SEMPER FI & AMERICA'S FUND | OCEANSIDE, CA | $5,000,000 | 2024 | SUPPORT |
| VETERAN'S MATTER | TOLEDO, OH | $2,950,000 | 2024 | SUPPORT |
| FIRE FAMILY TRANSPORT FOUNDATION | BROOKLYN, NY | $1,030,503 | 2024 | SUPPORT |
| KIDSAVE | CULVER CITY, CA | $800,000 | 2024 | LEADERSHIP SPONSOR |
| A SOLDIERS JOURNEY HOME | CHATTANOOGA, TN | $425,000 | 2024 | SUPPORT |
| RICHMOND UNIVERSITY MEDICAL CENTER | STATEN ISLAND, NY | $250,500 | 2024 | RENOVATIONS |
VETERANS MATTER
$3,100,000SUPPORT
VETERANS MATTER
$1,000,000SUPPORT
SUPPORT
A SOLDIERS JOURNEY HOME
$425,000SUPPORT
THE THOMAS R ELSASSER MEMORIAL SCHO
$198,000SUPPORT
YOU WERE WORTH IT FOUNDATION
$108,284SUPPORT
VARIOUS UNDER 5000 EACH
$105,229SUPPORT
THE ANTHONY M VARVARO BELIEVE FOUN
$70,000SUPPORT
LONG BEACH WATERFRONT WARRIORS
$62,966SUPPORT
HOPE IGNITES NEW YORK
$55,750SUPPORT
TEAM AMERICAN FREEDOM CO
$50,000SUPPORT
GREY BULL RESCUE FOUNDATION CORP
$50,000SUPPORT
CAPITAL AREA GREENBELT ASSOCIATION
$30,000SUPPORT
SEAMEN'S SOCIETY FOR CHILDREN AND F
$28,500SUPPORT
WABC RADIO FOUNDATION
$25,000SUPPORT
AMAZING GRACE INTERFAITH MINISTRY
$25,000SUPPORT
HUMBLE HEROES OF FDNY
$25,000SUPPORT
CHRISTOPHER WHITEHOUSE FOUNDATIONIN
$25,000SUPPORT
THE NEW YORK FIREFIGHTERS BURN CENT
$25,000SUPPORT
ST PETER'S BOYS HIGH SCHOOL
$19,500SUPPORT
STEPHANE MATTEAU FOUNDATION
$15,000SUPPORT
PERFECT 33 FOUNDATION
$10,000SUPPORT
WYO WEST WARRIOR FOUNDATION
$10,000SUPPORT
NATIONAL EXCHANGE CLUB
$10,000SUPPORT
THE ST GEORGE THEATRE RESTORATION
$10,000SUPPORT
VETERANS AND ATHLETES UNITED
$10,000SUPPORT
DETECTIVE RAFAEL RAMOS FOUNDATION I
$8,100SUPPORT
DETECTIVE WENJIAN LIU FOUNDATION
$6,600SUPPORT
THE ANTHONY M VARVARO BELIEVE FOUN
$6,000SUPPORT
VETERAN'S MATTER
$2,950,000SUPPORT
FIRE FAMILY TRANSPORT FOUNDATION
$1,030,503SUPPORT
A SOLDIERS JOURNEY HOME
$425,000SUPPORT