Marshall S Cogan Foundation

Nonprofit profile at a glance

EIN
133247422
IRS 990-PF coverage
2010–2011
Forms available
Form 990-PF 2011
Location
New York, NY, USA
Phone
2128320400
Rating
30
Verdict
REVIEW
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$0
Expenses
$8,332

Source: IRS Form 990-PF. Selected filing: tax year 2011. Amounts in USD.

Overview

Mission

Private Grantmaking Foundations

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

REVIEW - A large share of spending goes to grants. The filing does not identify all grant recipients.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 98
  • Transparency: 0
  • Compliance: 50
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 97.5%; rating input score 98; 87th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Scored; rating input score 0

Compliance

  • Part VII-B activity disclosures: Limited
  • Filing consistency checks: 4; rating input score 100

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Investments: Filed investments detail
  • Consistency: 4 of 4 current checks pass
  • Filing history: 2 filing years from 2010 to 2011
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Transparency: Grant recipient disclosure scored 0/100.