...are the firstborn of Eru's Children, Men are second.
He adopted the Dwarves, but even they were briefly alive before the Elves,
before being put to sleep... The other races - Eagles, Ents, etc. were
separate, I think - they were given life by Eru, but were of the design of the
Ainur during the Great Music, not directly Children of Ilśvatar...
As for Tom, who knows... But I think he is at least a Maia, but that is based
on a belief that the Valar and Maiar are spirits of
nature...
"... in storm he delights, and laughs amid the roaring of the waves."