Fjc

Tax-deductible

New York, NY501(c)(3)Since 1995Crime & LegalEIN 13-3848582Revenue $79.4M in FY2025

On file with the IRSfjc.org225 West 39th Street 12th Floor, 10018-3103 · New York, NYTax-exempt since Jan 1996Publicly supported charity — 170(b)(1)(A)(vi)

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To maximize the impact of charitable dollars; create innovative and customizezd solutions; and to respond to the needs of donors, nfp borrowers and other charitable agencies.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
Run by 8 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $12.8M a year · 22% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 3% of spending
Top officer’s pay higher than 79% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
27 mo
of spending, in cash
Looks good: 27.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $356K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$40.2M
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$79.4M
+35% vs prior year
Spent
$49.5M
To programs
95%
Net assets
$422.0M
By yearFY2020–FY2025
Revenue
$79.4M
FY2025▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2020$41.0M
FY2021$42.0M
FY2022$65.1M
FY2023$62.3M
FY2024$58.9M
FY2025$79.4M
Expenses
$49.5M
FY2025+0.5%
Tap a bar for its year
Expenses by fiscal year
FY2020$38.0M
FY2021$32.0M
FY2022$59.5M
FY2023$43.7M
FY2024$49.3M
FY2025$49.5M
Net assets
$422.0M
FY2025▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$252.4M
FY2021$319.7M
FY2022$333.5M
FY2023$337.3M
FY2024$385.1M
FY2025$422.0M

From the FY2025 Form 990 (year ending March 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $47.2M Management & general 4% · $2.1M Fundraising 0% · $107K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $1.3M paid to officers and key staff.

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 79th 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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides customized donor-advised funds and low-interest loans to help nonprofit organizations maximize their charitable impact and secure essential funding.

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Provided by the organization

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3 programs · $47.2M · in their 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

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

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
Individual RecipientFY2024$478,093
Individual RecipientFY2024$391,822
Individual RecipientFY2024$359,742
See all 3,720 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$79.4M
Ln 12
Gifts and grantsLn 1h$63.3M
Investment incomeLn 3$13.5M
Fees for servicesLn 2g$2.6M
Money outPt IX
$49.5M
Ln 25
Programscol B$47.2M
Managementcol C$2.1M
Fundraisingcol D$107K
Owns and owesPt X
$422.0M
net assets · Ln 32
Cash and savingsLn 1–2$113.1M
Total assetsLn 16$462.3M
LiabilitiesLn 26$40.2M
PeoplePt VI, VII
15
listed · VII A
PaidVII A7
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$63.3M
Noncash giftsLn 1g$33.7M
Fees for servicesLn 2g$2.6M
Investment incomeLn 3$13.5M
Gains on assetsLn 7$3.9M
Total revenueLn 12$79.4M
Assets in detailPt X, end of year
CashLn 1$797K
SavingsLn 2$112.4M
Cash and savings togetherLn 1–2$113.1M
InvestmentsLn 11–13$343.3M
Land, buildings, equipmentLn 10c$439K
Other assetsLn 15$4.4M
Total assetsLn 16$462.3M
LiabilitiesLn 26$40.2M
Net assetsLn 32$422.0M
OperationsPt I, VI
EmployeesI 512
VolunteersI 68
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$99.9M$113.1M
InvestmentsLn 11–13$319.1M$343.3M
Land, buildings, equipmentLn 10c$177K$439K
Total assetsLn 16$430.3M$462.3M
LiabilitiesLn 26$45.2M$40.2M
Net assetsLn 32$385.1M$422.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$44.5M$44.5M
Grants to domestic individualsLn 2$163K$163K
Grants and assistance to foreign recipientsLn 3$1.2M$1.2M
Pay of current officers, directors and key staffLn 5$1.2M$548K$565K$64K
Other salaries and wagesLn 7$619K$316K$299K$3K
Pension plan contributionsLn 8$19K$10K$9K$145
Other employee benefitsLn 9$150K$79K$70K$916
Payroll taxesLn 10$116K$56K$56K$3K
Accounting feesLn 11c$100K$100K
Investment management feesLn 11f$787K$787K
Other fees for servicesLn 11g$151K$31K$87K$33K
Advertising and promotionLn 12$5K$3K$3K
Office expensesLn 13$66K$43K$23K
Information technologyLn 14$165K$130K$35K
OccupancyLn 16$188K$150K$38K
TravelLn 17$7K$4K$4K
Conferences, conventions and meetingsLn 19$15K$10K$5K
Depreciation, depletion and amortizationLn 22$38K$30K$8K
InsuranceLn 23$36K$21K$15K
Other expenses (24a–d)Ln 24$40K$40K
Total functional expensesLn 25$49.5M$47.2M$2.1M$107K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $79.4M$49.5M$29.9M$422.0M 990 PDF
FY2024 $58.9M$49.3M$9.6M$385.1M 990 PDF
FY2023 $62.3M$43.7M$18.6M$337.3M 990 PDF
FY2022 $65.1M$59.5M$5.6M$333.5M 990 PDF
FY2021 $42.0M$32.0M$10.0M$319.7M 990 PDF
FY2020 $41.0M$38.0M$3.0M$252.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $79,358,337 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $48,184,587$63,295,977
I-9 Program service revenuePrior year $2,525,874$2,599,911
I-10 Investment incomePrior year $8,175,572$13,462,449
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $58,886,033$79,358,337
I-13 Grants and similar amounts paidPrior year $45,502,156$45,806,391
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,990,105$2,079,690
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,766,906$1,598,533
I-18 Total expensesPrior year $49,259,167$49,484,614
I-19 Revenue less expensesPrior year $9,626,866$29,873,723
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $79,358,337 across 7 lines filed
VIII-1f All other contributions, gifts and grants$63,295,977
VIII-1g Noncash contributions (included above)$33,674,388
VIII-1h Total contributions, gifts and grants$63,295,977
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,599,911$2,599,911
VIII-3 Investment incomeUnrelated business $1,534 · Excluded from tax $9,538,198$9,539,732
VIII-7 Net gain or loss on sales of assetsExcluded from tax $3,922,717$3,922,717
VIII-12 Total revenueRelated to mission $2,599,911 · Unrelated business $1,534 · Excluded from tax $13,460,915$79,358,337
Part IX · Statement of functional expenses $49,484,614 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $44,451,368$44,451,368
IX-2 Grants to domestic individualsPrograms $162,628$162,628
IX-3 Grants and assistance to foreign recipientsPrograms $1,192,395$1,192,395
IX-5 Pay of current officers, directors and key staffPrograms $548,143 · Management $564,574 · Fundraising $63,762$1,176,479
IX-7 Other salaries and wagesPrograms $315,787 · Management $299,451 · Fundraising $3,343$618,581
IX-8 Pension plan contributionsPrograms $10,094 · Management $9,129 · Fundraising $145$19,368
IX-9 Other employee benefitsPrograms $78,817 · Management $69,832 · Fundraising $916$149,565
IX-10 Payroll taxesPrograms $56,450 · Management $55,852 · Fundraising $3,395$115,697
IX-11c Accounting feesManagement $100,474$100,474
IX-11f Investment management feesManagement $786,755$786,755
IX-11g Other fees for servicesPrograms $30,917 · Management $86,855 · Fundraising $33,000$150,772
IX-12 Advertising and promotionManagement $2,522 · Fundraising $2,523$5,045
IX-13 Office expensesPrograms $42,644 · Management $23,160$65,804
IX-14 Information technologyPrograms $129,987 · Management $35,497$165,484
IX-16 OccupancyPrograms $150,371 · Management $37,590$187,961
IX-17 TravelPrograms $3,630 · Management $3,632$7,262
IX-19 Conferences, conventions and meetingsPrograms $10,430 · Management $4,571$15,001
IX-22 Depreciation, depletion and amortizationPrograms $30,128 · Management $7,532$37,660
IX-23 InsurancePrograms $20,879 · Management $14,968$35,847
IX-24 Other expenses (24a–d)Management $40,468$40,468
IX-25 Total functional expensesPrograms $47,234,668 · Management $2,142,862 · Fundraising $107,084$49,484,614
Part X · Balance sheet $462,271,398 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $5,055,847$797,338
X-2 Savings and temporary cash investmentsStart of year $94,880,932$112,351,092
X-3 Pledges and grants receivableStart of year $1,933,332$986,531
X-9 Prepaid expenses and deferred chargesStart of year $11,869$23,013
X-10c Land, buildings and equipment, netStart of year $177,013$438,648
X-11 Publicly traded securitiesStart of year $238,700,176$256,412,097
X-12 Other securitiesStart of year $51,257,097$57,719,159
X-13 Program-related investmentsStart of year $29,151,030$29,180,404
X-15 Other assetsStart of year $6,232,960$4,363,116
X-16 Total assetsStart of year $430,309,480$462,271,398
X-17 Accounts payable and accrued expensesStart of year $131,736$135,592
X-18 Grants payableStart of year $471,938$0
X-19 Deferred revenueStart of year $53,380$143,359
X-25 Other liabilitiesStart of year $44,547,894$39,959,452
X-26 Total liabilitiesStart of year $45,204,948$40,238,403
X-27 Net assets without donor restrictionsStart of year $381,120,011$419,216,995
X-28 Net assets with donor restrictionsStart of year $3,984,521$2,816,000
X-32 Total net assets or fund balancesStart of year $385,104,532$422,032,995
X-33 Total liabilities and net assetsStart of year $430,309,480$462,271,398
Part XI · Reconciliation of net assets $422,032,995 net assets at year end
XI-1 Total revenue$79,358,337
XI-2 Total expenses$49,484,614
XI-3 Revenue less expenses$29,873,723
XI-4 Net assets at start of year$385,104,532
XI-5 Net unrealized gains (losses) on investments$6,945,603
XI-9 Other changes in net assets$109,137
XI-10 Net assets at end of year$422,032,995

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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