- Revenue 2024
- $30,326,517
- Expenses 2024
- $26,228,817
Program services were 72.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B30
- Classification
- 1200
- Street
- 633 3RD AVE FL 6
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
2 other organizations in the IRS Business Master File list the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
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FEDCAP INVESTMENT CORPORATION
EIN 86-2507866
-
FEDCAP NYC INC
EIN 93-2034826
Mission and programs · 2024
Mission
SEE SCHEDULE O
Activities or mission (Part I)
WE ARE COMMITTED TO PROVIDING EDUCATION THAT POSITIONS PEOPLE FOR JOBS IN THE TRADES.
-
APEX TECHNICAL SCHOOL, INC. PROVIDE HANDS-ON TRAINING COURSES TO INDIVIDUALS THAT PROVIDE BASIC TRADE AND LABOR SKILLS NECESSARY TO SECURE AN ENTRY-LEVEL POSITION IN THE FIELD. SPECIFICALLY, THE SCHOOL WILL PROVIDE VOCATIONAL TRAINING PROGRAMS IN THE AREAS OF AUTOMOTIVE SERVICE AND REPAIR; AIR CONDITIONING AND REFRIGERATION; AUTOBODY REPAIR; COMBINATION WELDING TECHNOLOGY; ELECTRICAL AND ADVANCED ELECTRICAL; CONSTRUCTION AND BUILDING SKILLS; PLUMBING AND PIPEFITTING. THE SCHOOL IS ALSO WORKING TO DEVELOP NEW CURRICULUM IN DIGITAL SKILLS INCLUDING AUDIO/VISUAL TECHNOLOGY, CYBER SECURITY, SOFTWARE ENGINEERING AND DIGITAL MEDIA/MARKETING.
Expenses $18,891,656 · Grants $2,657,440 · Revenue $27,906,425
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Carol KhouryCAROL KHOURY
CFO & TREASURER/SECR.
- Total calculated
- $405,031
- From this org
- $0
- From related orgs
- $373,709
- Other
- $31,322
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $373,709 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $28,875 related
- Nontaxable benefits
- $0 + $2,447 related
- Filer's total
- $0 + $405,031 related
-
Kenneth BrezenoffKENNETH BREZENOFF
CHAIRMAN
- Total calculated
- $259,975
- From this org
- $0
- From related orgs
- $241,290
- Other
- $18,685
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $241,290 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $7,500 related
- Nontaxable benefits
- $0 + $11,185 related
- Filer's total
- $0 + $259,975 related
-
Christine McMahonCHRISTINE MCMAHON
PRESIDENT AND CEO
- Total calculated
- $894,189
- From this org
- $0
- From related orgs
- $742,054
- Other
- $152,135
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $742,054 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $140,350 related
- Nontaxable benefits
- $0 + $11,785 related
- Filer's total
- $0 + $894,189 related
-
Steven MarkowitzSTEVEN MARKOWITZ
PRESIDENT
- Total calculated
- $231,342
- From this org
- $207,476
- From related orgs
- $0
- Other
- $23,866
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $207,476
- Bonus
- $0
- Other
- $0
- Deferred
- $6,652
- Nontaxable benefits
- $17,214
- Filer's total
- $231,342
-
Stuart MarkowitzSTUART MARKOWITZ
VICE PRESIDENT
- Total calculated
- $202,267
- From this org
- $194,924
- From related orgs
- $0
- Other
- $7,343
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $178,207
- Bonus
- $16,717
- Other
- $0
- Deferred
- $5,624
- Nontaxable benefits
- $1,719
- Filer's total
- $202,267
-
Sau WongSAU WONG
IT ADMINISTRATOR
- Total calculated
- $186,453
- From this org
- $171,020
- From related orgs
- $0
- Other
- $15,433
- Hours/week
- 1
Schedule J breakdown matched by us
- Base
- $171,020
- Bonus
- $0
- Other
- $0
- Deferred
- $5,307
- Nontaxable benefits
- $10,126
- Filer's total
- $186,453
-
Carl GreenidgeCARL GREENIDGE
INSTRUCTOR
- Total calculated
- $166,945
- From this org
- $152,475
- From related orgs
- $0
- Other
- $14,470
- Hours/week
- 1
Schedule J breakdown matched by us
- Base
- $152,475
- Bonus
- $0
- Other
- $0
- Deferred
- $4,568
- Nontaxable benefits
- $9,902
- Filer's total
- $166,945
-
Charlesjames SarnoCHARLESJAMES SARNO
EDUCATION SUPPORT MANAGER
- Total calculated
- $140,150
- From this org
- $135,126
- From related orgs
- $0
- Other
- $5,024
- Hours/week
- 1
-
Barry BurkanBARRY BURKAN
DEAN OF STUDENT AFFAIRS
- Total calculated
- $154,751
- From this org
- $150,018
- From related orgs
- $0
- Other
- $4,733
- Hours/week
- 1
Schedule J breakdown matched by us
- Base
- $137,221
- Bonus
- $12,797
- Other
- $0
- Deferred
- $3,720
- Nontaxable benefits
- $1,013
- Filer's total
- $154,751
-
Jesse PoeJESSE POE
BUSINESS IMPROVEMENT MANAG
- Total calculated
- $153,833
- From this org
- $140,783
- From related orgs
- $0
- Other
- $13,050
- Hours/week
- 1
Schedule J breakdown matched by us
- Base
- $128,212
- Bonus
- $12,571
- Other
- $0
- Deferred
- $4,388
- Nontaxable benefits
- $8,662
- Filer's total
- $153,833
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $30,326,517
- Expenses
- $26,228,817
- Contributions
- $1,808,963
- Grants paid
- $2,657,440
-
2023
- Revenue
- $26,168,282
- Expenses
- $25,454,446
- Contributions
- $0
- Grants paid
- $2,522,437
-
2022
- Revenue
- $23,272,305
- Expenses
- $25,786,918
- Contributions
- $0
- Grants paid
- $2,192,763
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2021
- Tax period
- 1 October 2021 to 30 September 2022
- Principal officer
-
Carol Khoury
- Mailing address
- 633 Third Avenue 6th floorNew York NY 10017
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
FEDCAP REHABILITATION SERVICES INC
501(C)(3) · WORKFORCE DEV · NY
-
501(C)(3) · WORKFORCE DEV · NY
-
501(C)(3) · WORKFORCE DEV · MA
-
501(C)(3) · WORKFORCE DEV · NY
-
501(C)(3) · WORKFORCE DEV · NY
-
501(C)(3) · WORKFORCE DEV · NH
-
501(C)(3) · WORKFORCE DEV · RI
-
501(C)(3) · WORKFORCE DEV · NH
-
501(C)(3) · WORKFORCE DEV · NY
-
501(C)(3) · WORKFORCE DEV · VA
-
501(C)(3) · WORKFORCE DEV · IL
-
501(C)(3) · WORKFORCE DEV · TX
-
501(C)(3) · WORKFORCE DEV · TX
-
501(C)(3) · WORKFORCE DEV · TX
-
501(C)(3) · WORKFORCE DEV · TX
-
501(C)(3) · WORKFORCE DEV · TX
-
EASTER SEALS CENTRAL TEXAS INC
501(C)(3) · WORKFORCE DEV · TX
-
EASTER SEALS CENTRAL TEXAS VAUGHN HOUSE
501(C)(3) · WORKFORCE DEV · TX
-
501(C)(3) · WORKFORCE DEV · NY
-
501(C)(3) · WORKFORCE DEV · NY
-
FEDCAP UK
WORKFORCE DEV · UK
-
501(C)(3) · WORKFORCE DEV · NY
-
FEDCAP EMPLOYMENT LIMITED
EMPLOYMENT SOLUTIONS · UK
-
FEDCAP EMPLOYMENT SCOTLAND LIMITED
EMPLOYMENT SOLUTIONS · UK
-
FEDCAP CANADA
EMPLOYMENT SOLUTIONS · CA
The first 25 as filed. The return lists every one.
Declared as related by
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
FEDCAP REHABILITATION SERVICES INC
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
EASTER SEALS-CENTRAL TEXAS INC
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related partnerships on its 2024 return
-
FEDCAP VR LLC
WORKFORCE DEV · NY · general or managing partner
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.