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Nonprofit · EIN 23-7044611

JAMES S MARCUS FOUNDATION

Tax-exempt · NEW YORK, NY 10021

Financials

$243K$434K2025
Revenue Expenses · by fiscal year end
Financials of JAMES S MARCUS FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2026990-PF$243,288$434,088-$190,800$2,548,418$0$2,548,418
Financial details: 990-PF for the year ended May 31, 2026

Revenue

Contributions, gifts and grants
$0
Dividends
$70,069
Interest
$2,584
Net gain from sales of assets
$170,635

Expenses

Grants and similar amounts paid
$384,250
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$390,302
Excise tax on investment income
$2,773

Balance sheet and other

Total assets, start of year
$2,739,218
Total assets, end of year
$2,548,418
Total liabilities, end of year
$0
Net assets, end of year
$2,548,418
Fair market value of assets
$7,662,568
Qualifying distributions
$390,302
Net investment income
$243,288

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended May 31, 2026, highest compensation first.

NameTitleHours / weekCompensation
ELLEN F MARCUS
720 PARK AVENUE, NEW YORK, NY 10021
TRUSTEE1$0
JAY E RIVLIN
720 PARK AVENUE, NEW YORK, NY 10021
TRUSTEE1$0
ROBERT GERTH SIMON
720 PARK AVENUE, NEW YORK, NY 10021
TRUSTEE1$0
AHRIN MISHAN
720 PARK AVENUE, NEW YORK, NY 10021
TRUSTEE1$0

Address and contacts

Address (IRS master file)
720 PARK AVE, NEW YORK, NY 10021-4954
In care of
% JAMES S MARCUS FOUNDATION
Signed the 990-PF
JAY RIVLIN, TRUSTEE
Phone
(212) 773-3000
Return prepared by
ERNST & YOUNG US LLP

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026990-PF on file
2024May 31, 2025October 15, 2025990-PF on file
2023May 31, 2024October 15, 2024990-PF on file

IRS record

EIN
23-7044611
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
1969
Accounting year ends
May
Files
Form 990-PF
Assets (IRS master file)
$2,548,418
Income (IRS master file)
$297,485

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFMay 2026–––IRS
990-PFMay 2025–––IRS
990-PFMay 2024$116,175$304,794$2,876,687IRS
990-PFMay 2023–––IRS
990-PFMay 2022–––IRS
990-PFMay 2021–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about JAMES S MARCUS FOUNDATION

What is the EIN of JAMES S MARCUS FOUNDATION?
The employer identification number (EIN) of JAMES S MARCUS FOUNDATION is 23-7044611.
Is JAMES S MARCUS FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1969.
Are donations to JAMES S MARCUS FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JAMES S MARCUS FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of JAMES S MARCUS FOUNDATION due?
The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did JAMES S MARCUS FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended May 2026.
Who are the officers and directors of JAMES S MARCUS FOUNDATION?
The 990-PF for the year ended May 31, 2026 lists 4 people; 0 received compensation from the organization.
How much revenue does JAMES S MARCUS FOUNDATION have?
On its 990-PF for the year ended May 31, 2026 it reported revenue of $243,288, expenses of $434,088 and total assets of $2,548,418 at year end.

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