Fjc EIN 13-3848582

Fjc

EIN  13-3848582 Public charity (501(c)(3)) New York, NY Founded 1995
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 7/7/26 · see original filing: IRS
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Size
$10–100M
What they do
Provides customized donor-advised funds and low-interest loans to help nonprofit organizations maximize their charitable impact and secure essential funding.
Leadership
Samuel Marks · CEO · $308K
Money in and out
$79.4M revenue, $49.5M expenses
Bottom line
95% program efficiency

Provides customized donor-advised funds and low-interest loans to help nonprofit organizations maximize their charitable impact and secure essential funding. For fiscal year 2025 it reported $79.4M in revenue, $49.5M in expenses, and $422.0M in net assets.Pt I

Where the money goes · FY2025
Total revenue
$79.4M
Pt VIII · Ln 12
Total expenses
$49.5M
Pt IX · Ln 25
Net assets
$422.0M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $29.9M
Where spending went · Part IX cols B–D
Program services $0.95 Management & general $0.04 Fundraising $0.00
Program efficiency
95%
of spending reaches programs0% vs prior filing year
Operating runway
324.3mo
months of highly liquid reserves at operating expense rate▲ +120% vs prior filing year
Surplus margin
+38%
revenue over expenses, this year▲ +130% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$79.4M
FY2025▲ +35%
Expenses
$49.5M
FY20250%
Total assets
$462.3M
FY2025▲ +7%
Total liabilities
$40.2M
FY2025▼ -11%
Total revenue
$79.4M
Pt VIII · Ln 12
Total expenses
$49.5M
Pt IX · Ln 25
Net assets
$422.0M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$29.9M
Total assetsPt X · Ln 16$462.3M
Program-expense ratioPt IX · col B95%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

3 program services account for $47.2M of program spending, described in the organization's own filed words · FY2024.
01

Donor advised funds & specialized accounts. FJC provides a boutique, customizable service to its account holders, collaborating with imaginative donors who seek more creative approaches. While most account holders at FJC use donor advised fund (daf) accounts conventionally (recommending grants to their favorite charities), we accommodate…

$33.9Mprogram expense
02

Fiscal sponsorship. FJC incubates a wide range of nonprofit organizations and projects that have not received their 501(c)(3) status. Our scaled platform provides operational efficiencies to participants, allowing them to receive tax-deductible contributions and distribute funds as grants or vendor payments.

$12.8Mprogram expense
03

Agency loan fund. A bespoke impact investment offered to our donors as part of our standard investment menu, FJC'S agency loan fund (alf), allows donors the opportunity to invest a portion of their accounts in loans to a diversified pool of nonprofit organizations.

$507Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CFjc
EINHdr · item D13-3848582
Principal addressHdr · item CNew York, NY
WebsiteHdr · item Jwww.fjc.org
Year of formationHdr · item L1995
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I990)
Ruling yearIRS BMFJan 1996

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$308,338Pt VII · Sec A
$220,152Pt VII · Sec A
Secretary, Chief Legal Officer
$204,283Pt VII · Sec A
$199,886Pt VII · Sec A
Controller
$146,874Pt VII · Sec A
Senior Manager Thru May 2025
$107,243Pt VII · Sec A
Senior Manager
$104,019Pt VII · Sec A
President & Treasurer
$0Pt VII · Sec A

Samuel Marks’s $308K as CEO is at the 80th percentile of top reported officer pay among 247 $10–100M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Samuel Marks$308,338$287,296$268,314$254,917$252,905$96,529
Mark Cohen Secretary$227,271
Regina Rodriguez$220,152$196,584$187,881$174,838
Mark Cohen$217,619$208,555$209,102$192,342
Hillary Zilz$204,283
Meghan Hudson$199,886$174,650$158,918$144,829$150,557$136,495
Regina a Rodriguez$176,397$8,909
Orlando Colon$146,874$141,277$134,510$125,763$130,390$117,834

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$63.3M · 80%
Investment income$13.5M · 17%
Program service revenue$2.6M · 3%
Contributions & grants80%$63.3M
Investment income17%$13.5M
Program service revenue3%$2.6M
Total revenueLn 12$79.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.95 Management & general $0.04 Fundraising $0.00
Program services95%$47.2M
Management & general4%$2.1M
Fundraising$107K
Total functional expensesLn 25$49.5M

Balance Sheet

Part X · end of year
CashLn 1$113.1M
Total assetsLn 16$462.3M
Total liabilitiesLn 26$40.2M
Total net assetsLn 32$422.0M
Months of cash on handcomputed27.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $427.3M · Operating expenses (Pt IX) $49.5M · Less non-cash grants $33.7M · Cash operating expenses/yr $15.8M
324.3 months
Where the money goes
Program services
Program services $47.2M · Total expenses $49.5M
95%
Management & General
Management & general $2.1M · Total expenses $49.5M
4%
Fundraising
Fundraising $107K · Total expenses $49.5M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $92K · Solicited contributions (3-yr avg) $55.4M
$0.00 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $63.3M · Total revenue $79.4M
80%
Government reliance
Government grants — · Total revenue $79.4M
Earned-income share
Program service revenue $2.6M · Total revenue $79.4M
3%
Investment reliance
Investment income $13.5M · Total revenue $79.4M
+17%
Program self-sufficiency
Program service revenue $2.6M · Total expenses $49.5M
5%
Growth & trend
Revenue growth (YoY)
This year $79.4M · Prior year $58.9M
+35%
Revenue CAGR
FY2019 $41.0M · FY2024 $79.4M
+14%
Net-asset trend (YoY)
End of year $422.0M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $79.4M · Expenses $49.5M
+38%
Liabilities-to-Assets
Total liabilities — · Total assets $462.3M
Net-asset ratio
Net assets $422.0M · Total assets $462.3M
91%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $256.4M · Other securities (Pt X, ln 12) $57.7M · Total assets (Pt X, ln 16) $462.3M
68%
People & payroll
Highest Reported Total Compensation
Individual Samuel Marks · Reported title CEO · Highest reported compensation $308K · Total expenses $49.5M
1%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $2.1M · Total expenses $49.5M
4%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 95%
Overhead ratio 4%
Fundraising cost ratio 0%
Revenue growth 35%
Investment management fee ratio 0%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 3 funders$356K
See all 3 funders →
Grants paid · 3,720 grants · $187.8M · 2019–2024
Project ShemaIL · FY2024$2,803,656
NatanFY2024$2,738,655
Hebrew Free Loan Society INCNY · FY2024$1,009,000
Feeding AmericaIL · FY2024$1,000,300
Gods Love We Deliver INCNY · FY2024$926,200
Civic NationDC · FY2024$750,000
Conservation FoundationIL · FY2024$575,000
New York Botanical GardenNY · FY2024$570,125
The Kirva Institute for Torah and Spiritual Practice FundFY2024$557,895
The BellFY2024$531,631
The Jewish Community of Poland FundFY2024$496,682
Closed Jgirls MagazineFY2024$478,093
Closed Wheel IT ForwardFY2024$391,822
Welcome BabyFY2024$359,742
See all 3,720 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$79.4M revenue · viewing · ⤓ 990 PDF
FY2024$58.9M revenue · ⤓ 990 PDF
FY2023$62.3M revenue · ⤓ 990 PDF
FY2022$65.1M revenue · ⤓ 990 PDF
FY2021$42.0M revenue · ⤓ 990 PDF
FY2020$41.0M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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