Crime & Legal-Related (I50) 990 on File

FUND FOR MODERN COURTS INC

EIN: 13-2597816 · NEW YORK, NY 10010-4617 · United States · FY 2024 Data

3 out of 5 56 / 100 Based on 2+ years of filings

Financial strength (30%) 85/100

Reliability (20%) 55/100

Effectiveness (25%) 78/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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Financial Overview — FY 2024

$458K

Total Revenue

$380K

Total Expenses

$619K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 77.7%

Fundraising Efficiency 41.1%

Operating Reserve 19.55x

Liability-to-Asset 0.1%

Revenue Diversification 99.1%

Executive Compensation $158K

Compared with Peers

FY 2024

Compared with 1,780 similar organizations (United States, Crime & Legal-Related, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	77.7%	83.9%	P10P90	Below median
Admin expense ratio Management and general / total expenses · lower is better	15.8%	12.4%	P10P90	Below median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	6.4%	0.0%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	41.1%	23.2%	P10P90	Below median
Operating reserve Months of expenses covered by net assets · higher is better	19.6 mo	8.8 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	0.1%	2.2%	P10P90	Above median
Revenue concentration Share of revenue from the largest source · lower is better	99.1%	96.5%	P10P90	Below median
Revenue growth Year over year revenue growth	16.9%	7.7%	P10P90
Expense growth Year over year expense growth	11.1%	7.9%	P10P90
Surplus margin Surplus as a share of revenue	17.1%	3.9%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$458K	$380K	$619K	77.7%	2
2023	$392K	$342K	$541K	72.8%	2
2022	$408K	$388K	$491K	74.3%	2
2021	$413K	$327K	N/A	—	2

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Organization Details

EIN: 13-2597816
State: NY
City: NEW YORK
ZIP: 10010-4617
Classification: I50
Category: Crime & Legal-Related
Rating: 3★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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