Civic Intelligence

The Philip Cogan Charitable Trust

990 • Fiscal year 2021 • EIN 13-3747961

Jan 01, 2021 to Dec 31, 2021 • Filed on May 10, 2022

Organization ProfileN/A
1721 49th StreetBrooklyn, NY 11204

(718) 435-8228

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.00x

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

2021 filings • NTEE T • <$500k nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.00x

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

2021 filings • NTEE T • <$500k nonprofits • Source year 2021

Net Margin

6th percentile

-4350%

Higher net margin than 6% of similar nonprofits.

2021 filings • NTEE T • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2021 filings • NTEE T • <$500k nonprofits • Source year 2021

Asset Growth

21st percentile

-18%

Faster asset growth than 21% of similar nonprofits.

2021 filings • NTEE T • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$462,426

Down $98,099 (-18%) from 2020

Net Assets

Down

$462,426

Down $98,099 (-18%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin6th percentile

Revenue

Up

$2,255

Up $247,540 (+101%) from 2020

Expenses

Down

$100,354

Down $10,886 (-9.8%) from 2020

Net Income

Up

-$98,099

Up $258,426 (+72%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,664,102Liabilities 2011: $30,991Net Assets 2011: $1,633,1112011Assets 2012: $1,551,754Liabilities 2012: $29,359Net Assets 2012: $1,522,3952012Assets 2013: $1,461,155Liabilities 2013: $25,627Net Assets 2013: $1,435,5282013Assets 2014: $1,455,506Liabilities 2014: $24,240Net Assets 2014: $1,431,2662014Assets 2015: $1,460,964Liabilities 2015: $24,232Net Assets 2015: $1,436,7322015Assets 2016: $1,240,626Liabilities 2016: $21,935Net Assets 2016: $1,218,6912016Assets 2017: $1,189,424Liabilities 2017: $19,920Net Assets 2017: $1,169,5042017Assets 2018: $1,113,762Liabilities 2018: $19,452Net Assets 2018: $1,094,3102018Assets 2019: $926,081Liabilities 2019: $9,031Net Assets 2019: $917,0502019Assets 2020: $560,525Liabilities 2020: $0Net Assets 2020: $560,5252020Assets 2021: $462,426Liabilities 2021: $0Net Assets 2021: $462,4262021Assets 2022: $364,749Liabilities 2022: $0Net Assets 2022: $364,7492022Assets 2023: $267,662Liabilities 2023: $0Net Assets 2023: $267,6622023Assets 2024: $170,839Net Assets 2024: $170,8392024

Highlighted filing

2021

Assets$462,426
Liabilities$0
Net Assets$462,426
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$0-$200K-$400KRevenue 2011: $78,349Expenses 2011: $167,321Net Income 2011: -$88,9722011Revenue 2012: $47,265Expenses 2012: $157,981Net Income 2012: -$110,7162012Revenue 2013: $62,516Expenses 2013: $149,383Net Income 2013: -$86,8672013Revenue 2014: $133,265Expenses 2014: $137,527Net Income 2014: -$4,2622014Revenue 2015: $135,681Expenses 2015: $130,215Net Income 2015: $5,4662015Revenue 2016: -$116,167Expenses 2016: $101,874Net Income 2016: -$218,0412016Revenue 2017: $46,024Expenses 2017: $95,211Net Income 2017: -$49,1872017Revenue 2018: $28,632Expenses 2018: $103,826Net Income 2018: -$75,1942018Revenue 2019: -$90,285Expenses 2019: $86,975Net Income 2019: -$177,2602019Revenue 2020: -$245,285Expenses 2020: $111,240Net Income 2020: -$356,5252020Revenue 2021: $2,255Expenses 2021: $100,354Net Income 2021: -$98,0992021Revenue 2022: $2,498Expenses 2022: $100,175Net Income 2022: -$97,6772022Revenue 2023: $3,088Expenses 2023: $100,175Net Income 2023: -$97,0872023Revenue 2024: $3,352Expenses 2024: $100,175Net Income 2024: -$96,8232024

Highlighted filing

2021

Revenue$2,255
Expenses$100,354
Net Income-$98,099
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 10, 2022
Return Version
2021v4.0
Gross Receipts
$302,255
Mission and Program Overview

Mission

To provide funds for scholarships for students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$560,525$462,426▼ $98,099
Savings and Temporary Cash Investments$181,724$383,625▲ $201,901
Investments in Publicly Traded Securities$378,801$78,801▼ $300,000
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$560,525$462,426▼ $98,099
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$560,525$462,426▼ $98,099
Total Liabilities and Net Assets / Fund Balance$560,525$462,426▼ $98,099
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Jay Howard GoldsteinTrustee
Jerry KatzTrustee
Moshe EinhornTrustee
Sholom RephunTrustee
Simeon RephunTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$2,255
Other Revenue
$0
Change in Net Assets
$-98,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$100,000
Other Expenses$354
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$100,000--$100,000
Other Expenses-$175-$175
Total Functional Expenses$100,000$354$0$100,354
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Philip Cogan Charitable Trust
EIN
13-3747961
Phone
7184358228
Address
1721 49TH STREET, BROOKLYN, NY 11204

Signing Officer

Name
Sholom Rephun
Title
Trustee
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Samuel Reinhold CPA
Address
1764 49th St, Brooklyn, NY 11204
Preparer
Henry Reinhold
Phone
7186502030
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt030000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt116000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt254000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MISHKAN DAVID
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1INDIVIDUAL GRANTS
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2TALMUD SEMEVI LIDE MAASE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHOLOM REPHUN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHILIP COGAN CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0PHIL
ReturnHeader/Filer/EIN0133747961
ReturnHeader/Filer/PhoneNum07184358228
ReturnHeader/Filer/USAddress/AddressLine1Txt01721 49TH STREET
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011204
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Samuel Reinhold CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01764 49th St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brooklyn
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$462,426
Liabilities
$0
Net assets
$462,426
Revenue
$2,255
Expenses
$100,354
Net income
-$98,099
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.17$0.17$0.00$0.10$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.00$0.10$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.00$0.10$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.00$0.10$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.25$0.11$0.36
2019Summary only. Only limited summary data is available for this year.$0.93$0.01$0.92$0.09$0.09$0.18
2018Summary only. Only limited summary data is available for this year.$1.11$0.02$1.09$0.03$0.10$0.08
2017Summary only. Only limited summary data is available for this year.$1.19$0.02$1.17$0.05$0.10$0.05
2016Summary only. Only limited summary data is available for this year.$1.24$0.02$1.22$0.12$0.10$0.22
2015Summary only. Only limited summary data is available for this year.$1.46$0.02$1.44$0.14$0.13$0.01
2014Summary only. Only limited summary data is available for this year.$1.46$0.02$1.43$0.13$0.14$0.00
2013Summary only. Only limited summary data is available for this year.$1.46$0.03$1.44$0.06$0.15$0.09
2012Summary only. Only limited summary data is available for this year.$1.55$0.03$1.52$0.05$0.16$0.11
2011Summary only. Only limited summary data is available for this year.$1.66$0.03$1.63$0.08$0.17$0.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits