Liabilities / Assets
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 3.6% of source-year revenue.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Up$217,710
Up $90,584 (+71%) from 2020
Net Assets
$217,710
No earlier filing loaded for comparison.
Liabilities
Down$0
Down $6,490 (-100%) from 2020
Revenue And Expenses
Revenue
Down$110,753
Down $9,247 (-7.7%) from 2020
Expenses
Down$13,679
Down $20,685 (-60%) from 2020
Net Income
Up$97,074
Up $11,438 (+13%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- May 17, 2023
- Return Version
- 2021v4.2
- Gross Receipts
- $110,753
Mission and Program Overview
Mission
Business val. & education for needy
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ORGANIZED TO PROVIDE BUSINESS VALUATIONS, ANALYSIS & EDUCATIONAL RESOURCES FOR DISTRESSED, MINORITIES, WOMEN & VETS WITH FINANCIAL HARDSHIP TO OBTAIN & REPAY FINANCIAL RESOURCES LIKE FEDERAL LOANS. | $0 | $7,965 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TRENT LEE | VP, Treasurer, Director | PT | $4,000 | - | $4,000 |
| SESILY LEE | President, Secretary, Dire | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cohen Kogan Consulting
- EIN
- 84-3868996
- Phone
- 7025052789
- Address
- 3225 MCLEOD DR SUITE 100, LAS VEGAS, NV 89121
Signing Officer
- Name
- Trent Lee
- Title
- Treasurer
- Phone
- 7025052789
- Signed
- 2023-05-17
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Anderson Law Group Pllc
- Address
- 3225 MCLEOD DRIVE, LAS VEGAS, NV 89121
- Preparer
- Karim Hanafy
- Phone
- 8889692677
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Rental Income
“Kind and location of property: 9574 mark twain st, detroit, mi. Amount: 5,450. Kind and location of property: 20156 norwood st, detroit, mi.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: training/education. Amount: 80. Description: interest expense. Amount: 60. Description: advertising. Amount: 124. Description: payroll tax. Amount: 306. Description: other payroll expense. Amount: 326. Description: travel for nonprofit program service. Amount: 3,253. Description: depreciation. Amount: 3,895. Total to form 990-ez, line 16: 8,044.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: short term payable. Beg. Of year amount: 240. End of year amount: 0. Description: ppp loan. Beg. Of year amount: 6,250. End of year amount: 0.”
Raw XML Appendix143 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | TRENT LEE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7025052789 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3225 MCLEOD DRIVE 100 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LAS VEGAS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NV |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 89121 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 127126 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 217710 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 105303 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 97074 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1635 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 127126 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 217710 |
| IRS990EZ/GrossReceiptsAmt | 0 | 110753 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5450 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 120636 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 217710 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 120636 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 217710 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 4000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SESILY LEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TRENT LEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT, SECRETARY, DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VP, TREASURER, DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8044 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | BUSINESS VAL. & EDUCATION FOR NEEDY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ORGANIZED TO PROVIDE BUSINESS VALUATIONS, ANALYSIS & EDUCATIONAL RESOURCES FOR DISTRESSED, MINORITIES, WOMEN & VETS WITH FINANCIAL HARDSHIP TO OBTAIN & REPAY FINANCIAL RESOURCES LIKE FEDERAL LOANS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 7965 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 4000 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 6490 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 13679 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 7965 |
| IRS990EZ/TotalRevenueAmt | 0 | 110753 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE NONPROFIT WAS ORGANIZED IN DECEMBER OF 2019 AND THEREFORE 2019 IS A SHORT YEAR. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, SHORT YEAR EXPLANATION: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 105303 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 120000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 35000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 260303 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 5450 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 5450 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 16933 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 243370 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 105303 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 120000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 35000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 260303 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 265753 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KIND AND LOCATION OF PROPERTY: 9574 MARK TWAIN ST, DETROIT, MI. AMOUNT: 5,450. KIND AND LOCATION OF PROPERTY: 20156 NORWOOD ST, DETROIT, MI. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: TRAINING/EDUCATION. AMOUNT: 80. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 60. DESCRIPTION: ADVERTISING. AMOUNT: 124. DESCRIPTION: PAYROLL TAX. AMOUNT: 306. DESCRIPTION: OTHER PAYROLL EXPENSE. AMOUNT: 326. DESCRIPTION: TRAVEL FOR NONPROFIT PROGRAM SERVICE. AMOUNT: 3,253. DESCRIPTION: DEPRECIATION. AMOUNT: 3,895. TOTAL TO FORM 990-EZ, LINE 16: 8,044. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: SHORT TERM PAYABLE. BEG. OF YEAR AMOUNT: 240. END OF YEAR AMOUNT: 0. DESCRIPTION: PPP LOAN. BEG. OF YEAR AMOUNT: 6,250. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| ReasonableCauseExplanation/ExplanationTxt | 0 | WE ARE REQUESTING THAT YOU PLEASE WAIVE THE SECTION 6652(C) LATE FEE PENALTY ON THE 2021 990-EZ BASED ON RELIANCE ON INFORMATION PROVIDED BY THE IRS.WE APPLIED FOR REINSTATEMENT OF OUR REVOKED CHARITY (FOR NONFILING) AND HAVE SUCCESSFULLY BEEN REINSTATED AS A 501(C)(3). WHEN APPLYING FOR THE REINSTATEMENT, WE RELIED UPON THE IRS GUIDANCE AS FOLLOWS FROM YOUR WEBSITE AT HTTPS://WWW.IRS.GOV/CHARITIES-NON-PROFITS/CHARITABLE-ORGANIZATIONS/AUTOMATIC-REVOCATION-HOW-TO-HAVEYOUR-TAX-EXEMPT-STATUS-REINSTATED:IN ADDITION, THE IRS WILL NOT IMPOSE THE SECTION 6652(C) PENALTY FOR FAILURE TO FILE ANNUAL RETURNS FOR THE THREE CONSECUTIVE TAXABLE YEARS THAT CAUSED THE ORGANIZATION TO BE REVOKED IF THE ORGANIZATION IS RETROACTIVELY REINSTATED UNDER THIS PROCEDURE AND FILES PROPERLY COMPLETED AND EXECUTED PAPER FORMS 990-EZ FOR ALL SUCH TAXABLE YEARS. THE ORGANIZATION SHOULD WRITE "RETROACTIVE REINSTATEMENT" ON THE FORMS 990-EZ AND MAIL THEM TO: DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE, OGDEN, UT 84201-0027. WE MAILED THE TAX RETURN AS INSTRUCTED ON THE IRS WEBSITE.HOWEVER, WE RECEIVED LTR 2695C REQUESTING THAT WE E-FILE THIS RETURN. WE ORIGINALLY TRIED TO E-FILE THE RETURN BUT IT WAS REJECTED BECAUSE THE ORGANIZATION'S STATUS WAS REVOKED. SO WE FOLLOWED THE INSTRUCTIONS TO MAIL THE ORIGINAL RETURN WHICH WAS ALSO REJECTED. WE EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN FOLLOWING THESE INSTRUCTIONS AND WERE NOT NEGLECTFUL OR CARELESS. SO PLEASE DO NOT CHARGE A LATE FEE FOR DELAY IN E-FILING THIS RETURN.NOW THAT COHEN KOGAN HAS BEEN REINSTATED, WE ARE ABLE TO AND HAVE E-FILED AN EXTENSION FOR 2022 AND PLAN TO E-FILE THE 990 SERIES RETURN BEFORE THE 11/15/2023 DUE DATE.THIS WRITTEN STATEMENT HAS BEEN MADE UNDER PENALTIES OF PERJURY.TRENT LEETRENT LEE, PRESIDENT OF COHEN KOGAN CONSULTING |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TRENT LEE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7025052789 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-05-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COHEN KOGAN CONSULTING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COHE |
| ReturnHeader/Filer/EIN | 0 | 843868996 |
| ReturnHeader/Filer/PhoneNum | 0 | 7025052789 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3225 MCLEOD DR SUITE 100 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAS VEGAS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 89121 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 911956265 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ANDERSON LAW GROUP PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3225 MCLEOD DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAS VEGAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 89121 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8889692677 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-05-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KARIM HANAFY |
| ReturnHeader/ReturnTs | 0 | 2023-05-17T08:27:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | TRENT |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | LEE |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $217,710
- Liabilities
- $0
- Net assets
- $217,710
- Revenue
- $110,753
- Expenses
- $13,679
- Net income
- $97,074