Philip Cogan Charitable Trust

Nonprofit profile at a glance

EIN
133747961
IRS 990-EZ coverage
2022–2025
Forms available
Form 990 2021, Form 990-EZ 2025
Location
Brooklyn, NY, USA
Phone
7184358228
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$3,442
Expenses
$92,242
Assets
$82,039

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • SIMEON REPHUN (Trustee)
  • JERRY KATZ (Trustee)
  • MOSHE EINHORN (TRUSTEE)

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 funds for scholarships for students.

What it reported doing in 2025

The charitable trust provides funds exclusively used for scholarships awarded to students at ohr mitzion - yad shraga, a technical trade high school. Scholarships range from partial scholarships to full scholarships based on need, ability to pay and student achievement. The scholarship can include tuition, room & board, books and other related expenses. During the year scholarships were awarded to 60 students.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Assets have declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -2,579.9%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: -30.2% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.