The James S Marcus Foundation

EIN 23-7044611 • New York, NY

720 Park AvenueNew York, NY 10021

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$1M-$5M nonprofits • Source year 2025

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$1M-$5M nonprofits • Source year 2025

-71%

Higher net margin than 7% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$1M-$5M nonprofits • Source year 2025

-4.8%

Faster asset growth than 22% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2024 to 2025

67%

Faster revenue growth than 82% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets32nd percentile

Assets

Down

$2,739,218

Down $18,073 (-0.7%) from 2022

Liabilities

Flat

Flat from 2022

Net Assets

Down

$2,739,218

Down $18,073 (-0.7%) from 2022

Operations

Liabilities / Revenue33rd percentile Net Margin7th percentile

Revenue

$194,165

Up $127,862 (+193%) from 2022

Expenses

Down

$331,634

Down $270,929 (-45%) from 2022

Net Income

-$137,469

Up $398,791 (+74%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2025

Assets$2,739,218

Liabilities$0

Net Assets$2,739,218

Open 2025 Filing

Operations Trend

Revenue Growth82nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2025

Revenue$194,165

Expenses$331,634

Net Income-$137,469

Open 2025 Filing

Filings

Most recent year

2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $2,739,218
Liabilities: $0
Net assets: $2,739,218
Revenue: $194,165
Expenses: $331,634
Net income: -$137,469

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$2.74	$0.00	$2.74	$0.19	$0.33	$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.76	$0.00	$2.76	$0.07	$0.60	$0.54
2021Detailed filing. Detailed filing data is available for this year.	$3.29	$0.00	$3.29	$0.66	$0.76	$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.39	$0.00	$3.39	$0.23	$0.57	$0.34

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jun 1, 2024 to May 31, 2025
Signed: Sep 12, 2025
Return Version: 2024v5.2

Compensation and Service Providers

Top Officer Pay47th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
ELLEN F MARCUS	Trustee	-	$0	-	-
JAY E RIVLIN	Trustee	-	$0	-	-
ROBERT GERTH SIMON	Trustee	-	$0	-	-
AHRIN MISHAN	Trustee	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: The James S Marcus Foundation
EIN: 23-7044611
In Care Of: % JAMES S MARCUS FOUNDATION
Phone: 2127733000
Address: 720 Park Avenue, New York, NY 10021

Signing Officer

Name: Ellen Marcus
Title: Trustee
Phone: 2127733000
Signed: 2025-09-12
Discuss with paid preparer: Yes

Preparer

Firm: Ernst & Young US Llp
Address: 40 WESTMINSTER STREET, PROVIDENCE, RI 02903
Preparer: Heather Spangler
Phone: 2127733000

Raw XML Appendix323 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt	0	JAMES S MARCUS FOUNDATION
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	2127733000
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt	0	NONE
IRS990PF/SummaryOfDirectChrtblActyGrp/Description2Txt	0	NONE
IRS990PF/SummaryOfDirectChrtblActyGrp/Description3Txt	0	NONE
IRS990PF/SummaryOfDirectChrtblActyGrp/Description4Txt	0	NONE
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt	0	NONE
IRS990PF/SumOfProgramRelatedInvstGrp/Description2Txt	0	NONE
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm	0	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	284550
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	GENERAL PURPOSE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	SEE SCHEDULE ATTACHED
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	0	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	SEE SCHEDULE ATTACHED
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	SEE SCHEDULE ATTACHED
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	00000
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/ShareholderManagerNm	0	NONE
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	284550
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt	0	291461
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt	0	0
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	316692
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt	0	25231
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt	0	174131
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt	0	371960
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt	0	204485
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt	0	25231
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt	0	179254
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	546091
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt	0	174131
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt	0	371960
IRS990PF/UndistributedIncomeGrp/PriorYear1Yr	0	2022
IRS990PF/UndistributedIncomeGrp/PriorYear2Yr	0	2021
IRS990PF/UndistributedIncomeGrp/PriorYear3Yr	0	2020
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	0
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	291461
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	0
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	725345
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	750576
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt	0	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	NYS FILING FEE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	1	BANK FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	0	250
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	1	15
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	250
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	1	15
OtherIncomeSchedule2/OtherIncomeDetail/Desc	0	US TREASURY REFUND (990-PF)
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/BalanceDueAmt	0	500000
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/BorrowerNameGrp/BusinessName/BusinessNameLine1Txt	0	LOAN TO GUILD HALL OF EAST HAMPTON INC
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/ConsiderationFMVAmt	0	0
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/InsiderRelationshipTxt	0	NONE
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/InterestRt	0	0
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/LoanOriginalAmt	0	100000
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/NoteDt	0	2016-09
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/RepaymentTermsTxt	0	NON INTEREST BEARING LOAN DUE ON DATE OF DEATH OF
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/AdjustedNetIncomeAmt	0	0
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt	0	33528
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt	0	INVESTMENT MANAGEMENT FEE
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt	0	0
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt	0	33528
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	ELLEN MARCUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	2127733000
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	The James S Marcus Foundation
ReturnHeader/Filer/BusinessNameControlTxt	0	JAME
ReturnHeader/Filer/EIN	0	237044611
ReturnHeader/Filer/InCareOfNm	0	% JAMES S MARCUS FOUNDATION
ReturnHeader/Filer/PhoneNum	0	2127733000
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	720 Park Avenue
ReturnHeader/Filer/USAddress/CityNm	0	New York
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	NY
ReturnHeader/Filer/USAddress/ZIPCd	0	10021
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	ERNST & YOUNG US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	40 WESTMINSTER STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	PROVIDENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	02903
ReturnHeader/PreparerPersonGrp/PhoneNum	0	2127733000
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Heather Spangler
ReturnHeader/ReturnTs	0	2025-09-12T04:45:40-05:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-06-01
ReturnHeader/TaxPeriodEndDt	0	2025-05-31
ReturnHeader/TaxYr	0	2024