The Philip Cogan Charitable Trust

Brooklyn, NY
Tax-exempt since Sept. 1997
EIN: 13-3747961

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Unknown (T00Z) (NTEE)

Donations to this organization are tax deductible.

Revenue

$3.35k (2024)

Expenses

$100k (2024)

Total Assets

$171k (2024)

Total Liabilities

$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Revenue

$3,352

Expenses

$100,175

Net Income

-$96,823

Net Assets

$170,839

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$3,352	100%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Assets/Debt
Total Assets	$170,839
Total Liabilities	$0
Net Assets	$170,839

Compensation

Key Employees and Officers	Compensation	Other
Simeon Rephun (Trustee)	$0	$0
Sholom Rephun (Trustee)	$0	$0
Jerry Katz (Trustee)	$0	$0
Moshe Einhorn (Trustee)	$0	$0
Jay Howard Goldstein (Trustee)	$0	$0

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990-EZ

Filed on May 14, 2025

Short form tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$3,088

Expenses

$100,175

Net Income

-$97,087

Net Assets

$267,662

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$3,088	100%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Assets/Debt
Total Assets	$267,662
Total Liabilities	$0
Net Assets	$267,662

Compensation

Key Employees and Officers	Compensation	Other
Simeon Rephun (Trustee)	$0	$0
Sholom Rephun (Trustee)	$0	$0
Jerry Katz (Trustee)	$0	$0
Moshe Einhorn (Trustee)	$0	$0
Jay Howard Goldstein (Trustee)	$0	$0

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990-EZ

Filed on March 11, 2024

Short form tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2022

Revenue

$2,498

Expenses

$100,175

Net Income

-$97,677

Net Assets

$364,749

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$2,498	100%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Assets/Debt
Total Assets	$364,749
Total Liabilities	$0
Net Assets	$364,749

Compensation

Key Employees and Officers	Compensation	Other
Simeon Rephun (Trustee)	$0	$0
Sholom Rephun (Trustee)	$0	$0
Jerry Katz (Trustee)	$0	$0
Moshe Einhorn (Trustee)	$0	$0
Jay Howard Goldstein (Trustee)	$0	$0

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990-EZ

Filed on July 10, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$2,255

Expenses

$100,354

Net Income

-$98,099

Net Assets

$462,426

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$2,255	100%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$462,426
Total Liabilities	$0
Net Assets	$462,426

Compensation

Key Employees and Officers	Compensation	Related	Other
Simeon Rephun (Trustee)	$0	$0	$0
Sholom Rephun (Trustee)	$0	$0	$0
Jerry Katz (Trustee)	$0	$0	$0
Moshe Einhorn (Trustee)	$0	$0	$0
Jay Howard Goldstein (Trustee)	$0	$0	$0

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990

Filed on May 10, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2020

Revenue

-$245,285

Expenses

$111,240

Net Income

-$356,525

Net Assets

$560,525

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$12,663
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$257,948
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$1,715	1.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$560,525
Total Liabilities	$0
Net Assets	$560,525

Compensation

Key Employees and Officers	Compensation	Related	Other
Jay Howard Goldstein (Trustee)	$1,715	$0	$0
Simeon Rephun (Trustee)	$0	$0	$0
Sholom Rephun (Trustee)	$0	$0	$0
Jerry Katz (Trustee)	$0	$0	$0
Moshe Einhorn (Trustee)	$0	$0	$0

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990

Filed on May 7, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2019

Revenue

-$90,285

Expenses

$86,975

Net Income

-$177,260

Net Assets

$917,050

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$32,674
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$122,959
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$926,081
Total Liabilities	$9,031
Net Assets	$917,050

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2018

Revenue

$28,632

Expenses

$103,826

Net Income

-$75,194

Net Assets

$1,094,310

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$34,386	> 100%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$5,754
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$2,829	2.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,113,762
Total Liabilities	$19,452
Net Assets	$1,094,310

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Revenue

$46,024

Expenses

$95,211

Net Income

-$49,187

Net Assets

$1,169,504

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$34,210	74.3%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$11,814	25.7%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,189,424
Total Liabilities	$19,920
Net Assets	$1,169,504

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Revenue

-$116,167

Expenses

$101,874

Net Income

-$218,041

Net Assets

$1,218,691

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$37,312
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$153,479
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,240,626
Total Liabilities	$21,935
Net Assets	$1,218,691

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Revenue

$135,681

Expenses

$130,215

Net Income

$5,466

Net Assets

$1,436,732

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$38,858	28.6%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$96,823	71.4%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$967	0.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,460,964
Total Liabilities	$24,232
Net Assets	$1,436,732

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Revenue

$133,265

Expenses

$137,527

Net Income

-$4,262

Net Assets

$1,431,266

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$31,040	23.3%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$102,225	76.7%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$1,044	0.8%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,455,506
Total Liabilities	$24,240
Net Assets	$1,431,266

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Revenue

$62,516

Expenses

$149,383

Net Income

-$86,867

Net Assets

$1,435,528

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$41,286	66.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$21,230	34.0%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$1,426	1.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,461,155
Total Liabilities	$25,627
Net Assets	$1,435,528

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Revenue

$47,265

Expenses

$157,981

Net Income

-$110,716

Net Assets

$1,522,395

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$56,156	> 100%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$8,891
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,551,754
Total Liabilities	$29,359
Net Assets	$1,522,395

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$78,349

Expenses

$167,321

Net Income

-$88,972

Net Assets

$1,633,111

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$52,020	66.4%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$26,329	33.6%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$1,341	0.8%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,664,102
Total Liabilities	$30,991
Net Assets	$1,633,111

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

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Updated November 19, 2025

The Philip Cogan Charitable Trust

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $3.35k (2024)

Expenses $100k (2024)

Total Assets $171k (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from 990-EZ

Compensation

Document Links

990-EZ

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from 990-EZ

Compensation

Document Links

990-EZ

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from 990-EZ

Compensation

Document Links

990-EZ

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2012

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2011

Revenue

$3.35k (2024)

Expenses

$100k (2024)

Total Assets

$171k (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

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Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004