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    3. Stephen Siller Tunnel to Towers Foundation
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    Stephen Siller Tunnel to Towers Foundation

    ActiveEducation
    STATEN ISLAND, NYWebsite7189871931

    About Stephen Siller Tunnel to Towers Foundation

    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.

    Focus Areas

    VeteransFirst respondersHousing and homelessnessDisaster reliefEducation and remembrance (9/11 curriculum)Family support (Gold Star families)

    Who They Fund

    veterans and service membersUkrainian civilians and/or military beneficiariesburn injury patientsfirst responders / local fire departmentslocal community organizations in Phoenix and Riverside

    About Stephen Siller Tunnel to Towers Foundation

    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.

    What Stephen Siller Tunnel to Towers Foundation Funds

    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.

    How Stephen Siller Tunnel to Towers Foundation Gives

    Financial Snapshot

    Annual Giving

    $16.4M

    Total Assets

    $652.8M

    Total Revenue

    $559.4M

    Total Expenses

    $381.1M

    Typical Grant Size

    Most grants fall between $20K and $213K, with a median of $50K.

    25th Percentile

    $20K

    Median

    $50K

    75th Percentile

    $213K

    Geographic Reach

    National21 states funded
    Funding intensity
    Low
    High
    Headquarters

    Leadership

    MARY SCULLIN

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    EIN (Tax ID): 02-0554654Latest Form 990: 2025Total assets: $652.8M3 filings on recordFind their full 990 filing →
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    students / scholarship recipients

    Funding Style

    multi-year grantsproject/capital funding (renovations, additions)event and leadership sponsorshipprogrammatic/support services (direct soldier and burn-care support)research and scholarship funding

    Topics

    veteran and active-duty soldier supportUkraine humanitarian and military supportburn care and medical supportveteran housing / comfort homesmemorials and commemorative projects (GWOT memorial)community infrastructure (firehouse additions, renovations)event-based fundraising/sponsorship (golf tournaments, leadership sponsorships)

    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.

    Where Stephen Siller Tunnel to Towers Foundation Makes Grants

    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.

    Frequently Asked Questions About Stephen Siller Tunnel to Towers Foundation

    What does the Stephen Siller Tunnel to Towers Foundation fund most often?

    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.

    What is a typical grant size?

    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.

    Does the foundation fund the same organizations more than once?

    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.

    Where does most of the giving go geographically?

    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.

    Are any grants connected to education or remembrance?

    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.

    Latest 990 Filing

    2025

    Source: IRS Form 990-PF, fiscal year 2025.

    Recent Grants

    Most recent grants reported to the IRS.

    RecipientLocationAmountYearPurpose
    SEMPER FI & AMERICA'S FUNDOCEANSIDE, CA$6,000,0002025SUPPORT
    VETERANS MATTERTOLEDO, OH$3,100,0002025SUPPORT
    CHILDREN OF FALLEN PATRIOTS FOUNDATRESTON, VA$2,500,0002025SUPPORT
    TRAVIS MANION FOUNDATIONDOYLESTOWN, PA$1,000,0002025SUPPORT
    VETERANS MATTERTOLEDO, OH$1,000,0002025SUPPORT
    KID SAVE INTERNATIONAL INCCULVER CITY, CA$500,0002025SUPPORT
    A SOLDIERS JOURNEY HOMECHATTANOOGA, TN$425,0002025SUPPORT
    RICHMOND UNIVERSITY MEDICAL CENTERSTATEN ISLAND, NY$250,0002025SUPPORT
    MEDAL OF HONOR FOUNDATIONMT PLEASANT, NC$250,0002025SUPPORT
    GUARDIAN REVIVAL INCSTORMVILLE, NY$200,0002025SUPPORT
    THE THOMAS R ELSASSER MEMORIAL SCHONEW YORK, NY$198,0002025SUPPORT
    YOU WERE WORTH IT FOUNDATIONIRVINE, CA$108,2842025SUPPORT
    VARIOUS UNDER 5000 EACH—$105,2292025SUPPORT
    THE ANTHONY M VARVARO BELIEVE FOUNSTATEN ISLAND, NY$70,0002025SUPPORT
    LONG BEACH WATERFRONT WARRIORSLONG BEACH, NY$62,9662025SUPPORT
    HOPE IGNITES NEW YORKBROOKLYN, NY$55,7502025SUPPORT
    TEAM AMERICAN FREEDOM COPETERSBURG, FL$50,0002025SUPPORT
    GREY BULL RESCUE FOUNDATION CORPTAMPA, FL$50,0002025SUPPORT
    LUPUS RESEARCH ALLIANCENEW YORK, NY$50,0002025SUPPORT
    CAPITAL AREA GREENBELT ASSOCIATIONHARRISBURG, PA$30,0002025SUPPORT
    SEAMEN'S SOCIETY FOR CHILDREN AND FSTATEN ISLAND, NY$28,5002025SUPPORT
    JAR OF HOPEASBURY PARK, NJ$25,5002025SUPPORT
    FREEDOM ALLIANCEWINCHESTER, VA$25,0002025SUPPORT
    WABC RADIO FOUNDATIONNEW YORK, NY$25,0002025SUPPORT
    AMAZING GRACE INTERFAITH MINISTRYSTATEN ISLAND, NY$25,0002025SUPPORT
    THE NEW YORK FOUNDLINGNEW YORK, NY$25,0002025SUPPORT
    US VETSHOUSTON, TX$25,0002025SUPPORT
    HUMBLE HEROES OF FDNYSTATEN ISLAND, NY$25,0002025SUPPORT
    PROJECT HOSPITALITY INCSTATEN ISLAND, NY$25,0002025SUPPORT
    POTSDAM COLLEGE FOUNDATIONPOTSDAM, NY$25,0002025SUPPORT
    CHRISTOPHER WHITEHOUSE FOUNDATIONINSTATEN ISLAND, NY$25,0002025SUPPORT
    THE NEW YORK FIREFIGHTERS BURN CENTBRONX, NY$25,0002025SUPPORT
    ST PETER'S BOYS HIGH SCHOOLSTATEN ISLAND, NY$19,5002025SUPPORT
    STEPHANE MATTEAU FOUNDATIONGREENVILLE, SC$15,0002025SUPPORT
    NATIONAL COALITION FOR HOMELESS VETWASHINGTON, DC$12,0602025SUPPORT
    PERFECT 33 FOUNDATIONCLEARWATER BEACH, FL$10,0002025SUPPORT
    WYO WEST WARRIOR FOUNDATIONSHERIDAN, WY$10,0002025SUPPORT
    NATIONAL EXCHANGE CLUBTOLEDO, OH$10,0002025SUPPORT
    THE ST GEORGE THEATRE RESTORATIONSTATEN ISLAND, NY$10,0002025SUPPORT
    VETERANS AND ATHLETES UNITEDNORTH CHESTERFIELD, VA$10,0002025SUPPORT
    DETECTIVE RAFAEL RAMOS FOUNDATION IHOWARD BEACH, NY$8,1002025SUPPORT
    DETECTIVE WENJIAN LIU FOUNDATIONBROOKLYN, NY$6,6002025SUPPORT
    POLICE ATHLETIC LEAGUE INCNEW YORK, NY$6,5002025SUPPORT
    THE ANTHONY M VARVARO BELIEVE FOUNSTATEN ISLAND, NY$6,0002025SUPPORT
    SEMPER FI & AMERICA'S FUNDOCEANSIDE, CA$5,000,0002024SUPPORT
    VETERAN'S MATTERTOLEDO, OH$2,950,0002024SUPPORT
    FIRE FAMILY TRANSPORT FOUNDATIONBROOKLYN, NY$1,030,5032024SUPPORT
    KIDSAVECULVER CITY, CA$800,0002024LEADERSHIP SPONSOR
    A SOLDIERS JOURNEY HOMECHATTANOOGA, TN$425,0002024SUPPORT
    RICHMOND UNIVERSITY MEDICAL CENTERSTATEN ISLAND, NY$250,5002024RENOVATIONS

    SEMPER FI & AMERICA'S FUND

    $6,000,000
    OCEANSIDE, CA2025

    SUPPORT

    VETERANS MATTER

    $3,100,000
    TOLEDO, OH2025

    SUPPORT

    CHILDREN OF FALLEN PATRIOTS FOUNDAT

    $2,500,000
    RESTON, VA2025

    SUPPORT

    TRAVIS MANION FOUNDATION

    $1,000,000
    DOYLESTOWN, PA2025

    SUPPORT

    VETERANS MATTER

    $1,000,000
    TOLEDO, OH2025

    SUPPORT

    KID SAVE INTERNATIONAL INC

    $500,000
    CULVER CITY, CA2025

    SUPPORT

    A SOLDIERS JOURNEY HOME

    $425,000
    CHATTANOOGA, TN2025

    SUPPORT

    RICHMOND UNIVERSITY MEDICAL CENTER

    $250,000
    STATEN ISLAND, NY2025

    SUPPORT

    MEDAL OF HONOR FOUNDATION

    $250,000
    MT PLEASANT, NC2025

    SUPPORT

    GUARDIAN REVIVAL INC

    $200,000
    STORMVILLE, NY2025

    SUPPORT

    THE THOMAS R ELSASSER MEMORIAL SCHO

    $198,000
    NEW YORK, NY2025

    SUPPORT

    YOU WERE WORTH IT FOUNDATION

    $108,284
    IRVINE, CA2025

    SUPPORT

    VARIOUS UNDER 5000 EACH

    $105,229
    2025

    SUPPORT

    THE ANTHONY M VARVARO BELIEVE FOUN

    $70,000
    STATEN ISLAND, NY2025

    SUPPORT

    LONG BEACH WATERFRONT WARRIORS

    $62,966
    LONG BEACH, NY2025

    SUPPORT

    HOPE IGNITES NEW YORK

    $55,750
    BROOKLYN, NY2025

    SUPPORT

    TEAM AMERICAN FREEDOM CO

    $50,000
    PETERSBURG, FL2025

    SUPPORT

    GREY BULL RESCUE FOUNDATION CORP

    $50,000
    TAMPA, FL2025

    SUPPORT

    LUPUS RESEARCH ALLIANCE

    $50,000
    NEW YORK, NY2025

    SUPPORT

    CAPITAL AREA GREENBELT ASSOCIATION

    $30,000
    HARRISBURG, PA2025

    SUPPORT

    SEAMEN'S SOCIETY FOR CHILDREN AND F

    $28,500
    STATEN ISLAND, NY2025

    SUPPORT

    JAR OF HOPE

    $25,500
    ASBURY PARK, NJ2025

    SUPPORT

    FREEDOM ALLIANCE

    $25,000
    WINCHESTER, VA2025

    SUPPORT

    WABC RADIO FOUNDATION

    $25,000
    NEW YORK, NY2025

    SUPPORT

    AMAZING GRACE INTERFAITH MINISTRY

    $25,000
    STATEN ISLAND, NY2025

    SUPPORT

    THE NEW YORK FOUNDLING

    $25,000
    NEW YORK, NY2025

    SUPPORT

    US VETS

    $25,000
    HOUSTON, TX2025

    SUPPORT

    HUMBLE HEROES OF FDNY

    $25,000
    STATEN ISLAND, NY2025

    SUPPORT

    PROJECT HOSPITALITY INC

    $25,000
    STATEN ISLAND, NY2025

    SUPPORT

    POTSDAM COLLEGE FOUNDATION

    $25,000
    POTSDAM, NY2025

    SUPPORT

    CHRISTOPHER WHITEHOUSE FOUNDATIONIN

    $25,000
    STATEN ISLAND, NY2025

    SUPPORT

    THE NEW YORK FIREFIGHTERS BURN CENT

    $25,000
    BRONX, NY2025

    SUPPORT

    ST PETER'S BOYS HIGH SCHOOL

    $19,500
    STATEN ISLAND, NY2025

    SUPPORT

    STEPHANE MATTEAU FOUNDATION

    $15,000
    GREENVILLE, SC2025

    SUPPORT

    NATIONAL COALITION FOR HOMELESS VET

    $12,060
    WASHINGTON, DC2025

    SUPPORT

    PERFECT 33 FOUNDATION

    $10,000
    CLEARWATER BEACH, FL2025

    SUPPORT

    WYO WEST WARRIOR FOUNDATION

    $10,000
    SHERIDAN, WY2025

    SUPPORT

    NATIONAL EXCHANGE CLUB

    $10,000
    TOLEDO, OH2025

    SUPPORT

    THE ST GEORGE THEATRE RESTORATION

    $10,000
    STATEN ISLAND, NY2025

    SUPPORT

    VETERANS AND ATHLETES UNITED

    $10,000
    NORTH CHESTERFIELD, VA2025

    SUPPORT

    DETECTIVE RAFAEL RAMOS FOUNDATION I

    $8,100
    HOWARD BEACH, NY2025

    SUPPORT

    DETECTIVE WENJIAN LIU FOUNDATION

    $6,600
    BROOKLYN, NY2025

    SUPPORT

    POLICE ATHLETIC LEAGUE INC

    $6,500
    NEW YORK, NY2025

    SUPPORT

    THE ANTHONY M VARVARO BELIEVE FOUN

    $6,000
    STATEN ISLAND, NY2025

    SUPPORT

    SEMPER FI & AMERICA'S FUND

    $5,000,000
    OCEANSIDE, CA2024

    SUPPORT

    VETERAN'S MATTER

    $2,950,000
    TOLEDO, OH2024

    SUPPORT

    FIRE FAMILY TRANSPORT FOUNDATION

    $1,030,503
    BROOKLYN, NY2024

    SUPPORT

    KIDSAVE

    $800,000
    CULVER CITY, CA2024

    LEADERSHIP SPONSOR

    A SOLDIERS JOURNEY HOME

    $425,000
    CHATTANOOGA, TN2024

    SUPPORT

    RICHMOND UNIVERSITY MEDICAL CENTER

    $250,500
    STATEN ISLAND, NY2024

    RENOVATIONS