Cohen Institute for Student Learning and Mental Health

Nonprofit profile at a glance

EIN
821799698
IRS 990-EZ coverage
2020–2024
Forms available
Form 990-EZ 2024, Form 990-N 2018
Location
Scottsdale, AZ, USA
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Reported finances

Revenue
$77,186
Expenses
$70,635
Assets
$84,791
Liabilities
$53

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DR SYLVIA COHEN (PRESIDENT)

People named in this filing

  • DR SYLVIA COHEN (PRESIDENT)
  • THOMAS GAMBREL (TREASURER)
  • JUDY MERRILL (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide affordable mental health services

What it reported doing in 2024

In 2024 the Cohen Institute for Student Learning and Mental Health was able to accomplish many tasks that supported our mission statement. We were able to deliver exceptional evidence-based educational services that provided benefit to children their families and local educational agencies. Institute staff members were able to: 1. Complete excellent objective independent evaluations at the request of school districts. 2. Complete psycho-educational evaluations for families many at a reduced cost. 3. The Cohen Institute staff completed approximately 30 comprehensive psycho-educational evaluations during 2025. 4. 10 percent of these evaluations were done at a reduced cost to assist parents in financial need usually 50 percent reduction but up to 100 percent for families who are not able to pay. 5. Provide consultation to numerous parents and educators to assist them in understanding evaluations intervention individual education plans and a variety of topics.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 100
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 96.1%; rating input score 96

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 8.5%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 34.5%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 14.5% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 14.2% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 96.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $68K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.