Herb Cohen Memorial Fund
Nonprofit profile at a glance
- EIN
- 273045364
- IRS 990-EZ coverage
- 2021–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2025
- Location
- Philadelphia, PA, USA
- Phone
- 4109130033
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Named Trusts N.E.C.
Reported finances
- Revenue
- $57,988
- Expenses
- $40,179
- Assets
- $441,069
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- Michael Fisher (President and Director)
- Brian Deming (Vice President and Director)
People named in this filing
- Michael Fisher (President and Director)
- Brian Deming (Vice President and Director)
- Amy Palmer (Secretary and Director)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide scholarships for underprivileged youth to attend Camp Saginaw and other summer camps, making children's lives better through camping.
What it reported doing in 2025
The Primary purpose is to foster learning experiences that enrich the lives of children in need up through 21 years of age by providing them with scholarships to attend camps, schools, and other programs.
Operating model
- Revenue model
- Donor-supported. 74% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 100
- Sustainability: 79
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 30.7%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 10.98; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.6% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 6.7% per year; rating input score 100; 62nd percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 24 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 56/100.