Fix the Court

Tax-deductible

Brooklyn, NY501(c)(3)Public & Societal BenefitEIN 86-1840317Revenue $201K in FY2026

On file with the IRSfixthecourt.com348 4th Ave 1007, 11215-2718 · Brooklyn, NYTax-exempt since Apr 2021Publicly supported charity — 170(b)(1)(A)(vi)

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See Part III line 1

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$175K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $20K a year · 8% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$175K
to officers and key staff · 67% of spending
Top officer’s pay higher than 95% of similar orgs
Concern: pay to officers and key staff is 67% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $109K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$201K
-29% vs prior year
Spent
$263K
To programs
80%
Net assets
$34K
By yearFY2022–FY2026
Revenue
$201K
FY2026▼ -29%
Tap a bar for its year
Revenue by fiscal year
FY2022$290K
FY2023$196K
FY2024$175K
FY2025$283K
FY2026$201K
Expenses
$263K
FY2026▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2022$143K
FY2023$225K
FY2024Not on file
FY2025$259K
FY2026$263K
Net assets
$34K
FY2026▼ -65%
Tap a bar for its year
Net assets by fiscal year
FY2022$148K
FY2023$118K
FY2024$72K
FY2025$96K
FY2026$34K

From the FY2026 Form 990 (year ending February 2026) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Apr 2021.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $211K Management & general 8% · $22K Fundraising 11% · $30K

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

4 people listed on the 990; $175K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Executive Director
$175,441Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Vice President
$0Pt VII · Sec A
Board Secretary/Treasurer
$0Pt VII · Sec A

Gabriel Roth’s $175K as Executive Director is at the 95th percentile of top reported officer pay among 1043 $100K–1M public & societal benefit 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 · 3 named individuals · Part VII

NameFY2026FY2025FY2024FY2023FY2022
Gabriel Roth$175,441$175,441$168,131$162,138—
Gabe Roth———$162,138$53,164
Gabe Roth See Schedule O————$79,746

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.

See Fix the Court executive salaries →

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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

Fix the Court is a public benefit nonprofit based in Brooklyn, NY.

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Provided by the organization

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2 programs · $211K · in their own filed words · FY2025
01

Education

Fix the court educated the press and the public on the ways in which the U.S. Supreme court and the rest of the federal judiciary has chosen to exempt itself from best practices in modern judicial ethics and uncovered numerous examples of times when supreme court justices and lower court judges have failed to live up to their respective…

$127Kprogram expense
02

Research

Fix the court conducted research into supreme court justices and lower court federal judges' travel, finances, family relationships, and out-of-court speaking engagements to determine the extent to which these activities could affect their compliance or noncompliance with judicial ethics codes.

$84Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$201K
Ln 12
Gifts and grantsLn 1h$201K
Money outPt IX
$263K
Ln 25
Programscol B$211K
Managementcol C$22K
Fundraisingcol D$30K
Owns and owesPt X
$34K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$34K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$201K
Total revenueLn 12$201K
Assets in detailPt X, end of year
CashLn 1$34K
Cash and savings togetherLn 1–2$34K
Total assetsLn 16$34K
LiabilitiesLn 26$0
Net assetsLn 32$34K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderFebruary
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$96K$34K
Total assetsLn 16$96K$34K
LiabilitiesLn 26$0$0
Net assetsLn 32$96K$34K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$175K$158K$18K
Payroll taxesLn 10$13K$12K$1K
Accounting feesLn 11c$3K$3K
Professional fundraising feesLn 11e$30K$30K
Other fees for servicesLn 11g$32K$32K
Office expensesLn 13$5K$4K$657
Information technologyLn 14$3K$2K$255
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$145$145
Total functional expensesLn 25$263K$211K$22K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $201K$263K−$62K$34K 990 PDF
FY2025 $283K$259K$24K$96K 990 PDF
FY2024 $175K$72K 990 PDF
FY2023 $196K$225K−$30K$118K 990 PDF
FY2022 $290K$143K$148K$148K 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 FY2026 990 (6 parts)
Part I · Summary $201,039 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $282,896$201,039
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $282,896$201,039
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $188,438$188,862
I-16a Professional fundraising feesPrior year $43,000$30,000
I-17 Other expensesPrior year $27,400$44,457
I-18 Total expensesPrior year $258,838$263,319
I-19 Revenue less expensesPrior year $24,058−$62,280
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $201,039 across 3 lines filed
VIII-1f All other contributions, gifts and grants$201,039
VIII-1h Total contributions, gifts and grants$201,039
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$201,039
Part IX · Statement of functional expenses $263,319 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $157,897 · Management $17,544$175,441
IX-10 Payroll taxesPrograms $12,079 · Management $1,342$13,421
IX-11c Accounting feesManagement $2,527$2,527
IX-11e Professional fundraising feesFundraising $30,000$30,000
IX-11g Other fees for servicesPrograms $32,440$32,440
IX-13 Office expensesPrograms $4,071 · Management $657$4,728
IX-14 Information technologyPrograms $2,380 · Management $255$2,635
IX-17 TravelPrograms $1,982$1,982
IX-19 Conferences, conventions and meetingsPrograms $145$145
IX-25 Total functional expensesPrograms $210,994 · Management $22,325 · Fundraising $30,000$263,319
Part X · Balance sheet $33,776 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $96,056$33,776
X-16 Total assetsStart of year $96,056$33,776
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $96,056$33,776
X-32 Total net assets or fund balancesStart of year $96,056$33,776
X-33 Total liabilities and net assetsStart of year $96,056$33,776
Part XI · Reconciliation of net assets $33,776 net assets at year end
XI-1 Total revenue$201,039
XI-2 Total expenses$263,319
XI-3 Revenue less expenses−$62,280
XI-4 Net assets at start of year$96,056
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$33,776

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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