FJC

EIN: 133848582 501(c)(3) Crime & Legal

NEW YORK, NY

Total Revenue
$79,358,337
Total Expenses
$49,484,614
Total Assets
$462,271,398
Net Assets
$422,032,995
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1995
Legal Domicile
NY
Principal Officer
LORIN SILVERMAN
Phone
2127140001
Tax Period
2024-04-01 to 2025-03-31

FJC, founded in 1995, is a mid-sized nonprofit in the Crime & Legal sector that reported $79.4M in total revenue in fiscal year 2024. Revenue surged 35% from the prior year, signaling strong growth momentum. The organization ran a surplus of $29.9M, a strong 38% operating margin.

Mission

TO SUPPORT THE NONPROFIT SECTOR THROUGH DONOR ADVISED FUNDS, FISCAL SPONSORSHIP, NONPROFIT LENDING, AND CUSTOMIZED PHILANTHROPIC SOLUTIONS.

Program Service Accomplishments

Program 1
Expenses: $33,936,505 Revenue: $43,584

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...

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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 DONORS WHO WANT TO DEPLOY FUNDS AS LOANS, RECOVERABLE GRANTS, OR IMPACT INVESTMENTS. WE HAVE HOSTED FUNDER COLLABORATIVES, SCHOLARSHIP AND AWARD PROGRAMS, AND OTHER VARIATIONS ON PHILANTHROPIC ACCOUNTS THAT MEET THE NEEDS OF BOTH DONORS AND AN EVOLVING NONPROFIT SECTOR.

Program 2
Expenses: $12,791,215 Revenue: $0

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...

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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. WHILE SOME ORGANIZATIONS "GRADUATE" FROM OUR FISCAL SPONSORSHIP AND RECEIVE THEIR OWN 501(C)(S) DESIGNATION, OTHERS PREFER TO STAY WITH FJC TO TAKE ADVANTAGE OF OUR COST-EFFECTIVE SERVICES. THE PROGRAM IS FLEXIBLE REGARDING MISSION, SERVING ORGANIZATIONS THAT FOCUS ON ARTS, EDUCATION, SOCIAL SERVICES, HEALTH, RELIGION, THE ENVIRONMENT, AND MORE.

Program 3
Expenses: $506,948 Revenue: $2,284,809

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...

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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. FJC STAFF ORIGINATE AND UNDERWRITE THESE LOANS, WHICH ARE APPROVED BY A SUBCOMMITTEE OF FJC'S BOARD, WHICH MAINTAINS RIGOROUS CREDIT STANDARDS. INTEREST AND PRINCIPAL PAYMENTS FROM THE LOANS GROW THE ACCOUNTS OF PARTICIPATING DONORS (TYPICALLY BETWEEN 4-6% PER ANNUM). IN ADDITION TO FJC'S RIGOROUS CREDIT STANDARDS, CREDIT ENHANCEMENT ON THE POOL PROTECTS DONORS FROM PRINCIPAL LOSSES. SINCE ITS INCEPTION, FJC HAS DEPLOYED OVER $400 MILLION IN LOANS THROUGH ALF. FJC CURRENTLY HAS $16.4 MILLION IN LOANS OUTSTANDING WITH 13 NONPROFIT BORROWERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $63,295,977
Program Service Revenue $2,599,911
Investment Income $13,462,449
Other Revenue $0
TOTAL REVENUE $79,358,337

Expense Breakdown

Grants Paid $45,806,391
Salaries & Benefits $2,079,690
Fundraising Expenses $107,084
Program Expenses $47,234,668
Other Expenses $1,598,533
TOTAL EXPENSES $49,484,614

Year-over-Year Comparison

2024 2023 Change
Revenue $79,358,337 $58,886,033 +0.3%
Expenses $49,484,614 $49,259,167 +0.0%
Net Income $29,873,723 $9,626,866 +2.1%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

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Liquidity & Cash Position

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Governance

Voting Members
8
Independent Members
8
Employees
12
Volunteers
8

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$893,039
Total Directors
8
$0
Key Employees
1
$245,329
Highest Compensated
3
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
LORIN SILVERMAN PRESIDENT & TREASURER 10.00
Officer Director
$0 $0 $0
MARK COHEN DIRECTOR AS OF APRIL 2024 1.00
Director
$0 $0 $0
GARY FINGER DIRECTOR 1.00
Director
$0 $0 $0
BRINDA GANGULY DIRECTOR 1.00
Director
$0 $0 $0
JONATHAN GOLD DIRECTOR 1.00
Director
$0 $0 $0
NEAL MYERBERG DIRECTOR 1.00
Director
$0 $0 $0
AMBER RANDOLPH DIRECTOR 1.00
Director
$0 $0 $0
JIM ROTHKOPF DIRECTOR 1.00
Director
$0 $0 $0
SAMUEL MARKS CEO 40.00
Officer
$308,338 $67,113 $375,451
REGINA RODRIGUEZ CFO/CIO 40.00
Officer
$220,152 $66,949 $287,101
HILLARY ZILZ SECRETARY, CHIEF LEGAL OFFICER 40.00
Officer
$204,283 $26,204 $230,487
MEGHAN HUDSON COO 40.00
Key Emp
$199,886 $45,443 $245,329
ORLANDO COLON CONTROLLER 40.00
Highest
$146,874 $49,441 $196,315
TIMOTHY NICOL SENIOR MANAGER THRU MAY 2025 40.00
Highest
$107,243 $22,445 $129,688
ALLISON VAN HEE SENIOR MANAGER 40.00
Highest
$104,019 $22,417 $126,436
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $79,358,337 $49,484,614 $462,271,398 $29,873,723
2024 $58,886,033 $49,259,167 $430,309,480 $9,626,866
2023 $62,322,298 $43,699,600 $388,226,130 $18,622,698
2022 $65,059,967 $59,498,855 $381,397,057 $5,561,112
2021 $42,019,620 $32,030,500 $362,350,786 $9,989,120
2020 $41,013,203 $38,017,334 $287,513,370 $2,995,869
2019 $40,962,157 $40,235,540 $297,362,597 $726,617
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