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Cognitive Research Enterprises Inc

  • Morgantown, WV
  • Tax-exempt since Oct. 2001
  • EIN: 55-0771139

Organization summary

Type of Nonprofit

Designated as a 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: Medical Research / Medical Specialty Research (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$40 (2023)

Expenses
$80k (2023)

Total Assets
$1.71M (2023)

Total Liabilities
$1.97k (2023)

Source: Form 990 tax filings from 2011 to 2023

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.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$40
Expenses
$80,041
Net Income
-$80,001
Net Assets
$1,711,912
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $40
100%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,713,886
Total Liabilities $1,974
Net Assets $1,711,912
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Dr C Peter Magrath (Chairman Director) $0 $0 $0
Phyllis Arnold (Director) $0 $0 $0
James A Corton (Director) $0 $0 $0
James Gottlieb (Director) $0 $0 $0
Thomas A Vorbach (Asst Sec Treasurer) $0 $0 $0
Carolyn Long (Director) $0 $0 $0
Shana Phares (Chief Exec Officer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 13, 2024

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

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$43
Expenses
$91,223
Net Income
-$91,180
Net Assets
$1,791,913
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $43
100%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,791,913
Total Liabilities $0
Net Assets $1,791,913
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Dr C Peter Magrath (Chairman Director) $0 $0 $0
Phyllis Arnold (Director) $0 $0 $0
James A Corton (Director) $0 $0 $0
James Gottlieb (Director) $0 $0 $0
Thomas A Vorbach (Asst Sec Treasurer) $0 $0 $0
Carolyn Long (Director) $0 $0 $0
Shana Phares (Chief Exec Officer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 18, 2023

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$43
Expenses
$92,535
Net Income
-$92,492
Net Assets
$1,883,093
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $43
100%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,883,093
Total Liabilities $0
Net Assets $1,883,093
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Dr C Peter Magrath (Chairman/Dir) $0 $0 $0
Phyllis Arnold (Director) $0 $0 $0
James A Corton (Sec./Treas./) $0 $0 $0
James Gottlieb (Director) $0 $0 $0
Carolyn Long (Director) $0 $0 $0
Thomas A Vorbach (Asst. Sec./T) $0 $0 $0
Shana Kay Phares (Chief Exec.) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 10, 2022

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$12
Expenses
$91,083
Net Income
-$91,071
Net Assets
$1,975,585
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $12
100%
Notable Expenses Percent of Total Expenses
Executive Compensation $8,000
8.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,975,585
Total Liabilities $0
Net Assets $1,975,585
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Shana Kay Phares (Chief Exec.) $8,000 $0 $0
Dr C Peter Magrath (Chairman/Dir) $0 $0 $0
Herschel Abbott (Director) $0 $0 $0
Phyllis Arnold (Director) $0 $0 $0
James A Corton (Sec./Treas./) $0 $0 $0
James Gottlieb (Director) $0 $0 $0
Carolyn Long (Director) $0 $0 $0
Thomas A Vorbach (Asst. Sec./T) $0 $0 $0
George Spirou Ph D (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 11, 2021

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

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,216
Expenses
$107,255
Net Income
-$104,039
Net Assets
$2,066,656
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,202
99.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $14
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,066,656
Total Liabilities $0
Net Assets $2,066,656

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$324,599
Expenses
$373,819
Net Income
-$49,220
Net Assets
$2,170,695
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $324,559
100.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $40
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,170,695
Total Liabilities $0
Net Assets $2,170,695

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,152,485
Expenses
$377,123
Net Income
$775,362
Net Assets
$2,219,915
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $151,011
13.1%
Investment Income $4,991
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $996,483
86.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $26,677
7.1%
Assets/Debt
Total Assets $2,219,915
Total Liabilities $0
Net Assets $2,219,915

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,365,215
Expenses
$20,437,604
Net Income
-$18,072,389
Net Assets
$1,444,553
Notable Sources of Revenue Percent of Total Revenue
Contributions $508,536
21.5%
Program Services $1,716,056
72.6%
Investment Income $11,404
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $42,480
1.8%
Net Fundraising $0
Sales of Assets $161,230
6.8%
Net Inventory Sales $0
Other Revenue -$74,491
Notable Expenses Percent of Total Expenses
Executive Compensation $574,514
2.8%
Professional Fundraising Fees $4,500
0.0%
Other Salaries and Wages $1,379,521
6.7%
Assets/Debt
Total Assets $3,154,497
Total Liabilities $1,709,944
Net Assets $1,444,553

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,484,064
Expenses
$5,862,853
Net Income
-$1,378,789
Net Assets
$19,516,942
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,244,696
27.8%
Program Services $3,196,022
71.3%
Investment Income $159,685
3.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $36,000
0.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$152,339
Notable Expenses Percent of Total Expenses
Executive Compensation $729,314
12.4%
Professional Fundraising Fees $27,344
0.5%
Other Salaries and Wages $1,744,447
29.8%
Assets/Debt
Total Assets $24,218,019
Total Liabilities $4,701,077
Net Assets $19,516,942

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,566,998
Expenses
$6,973,662
Net Income
-$1,406,664
Net Assets
$20,895,731
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,634,143
29.4%
Program Services $3,385,340
60.8%
Investment Income $130,834
2.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $39,000
0.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $377,681
6.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $661,816
9.5%
Professional Fundraising Fees $172,095
2.5%
Other Salaries and Wages $1,351,309
19.4%
Assets/Debt
Total Assets $25,362,244
Total Liabilities $4,466,513
Net Assets $20,895,731

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,107,883
Expenses
$5,186,413
Net Income
-$1,078,530
Net Assets
$21,672,521
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,409,202
34.3%
Program Services $2,443,815
59.5%
Investment Income $169,571
4.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $33,000
0.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $52,295
1.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $694,208
13.4%
Professional Fundraising Fees $46,339
0.9%
Other Salaries and Wages $1,114,206
21.5%
Assets/Debt
Total Assets $26,140,131
Total Liabilities $4,467,610
Net Assets $21,672,521

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,859,026
Expenses
$5,902,924
Net Income
-$3,043,898
Net Assets
$22,114,845
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,686,988
59.0%
Program Services $965,424
33.8%
Investment Income $264,173
9.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$57,559
Notable Expenses Percent of Total Expenses
Executive Compensation $637,583
10.8%
Professional Fundraising Fees $63,454
1.1%
Other Salaries and Wages $1,244,269
21.1%
Assets/Debt
Total Assets $26,680,627
Total Liabilities $4,565,782
Net Assets $22,114,845

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,453,492
Expenses
$6,372,983
Net Income
-$1,919,491
Net Assets
$24,526,526
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,195,599
49.3%
Program Services $2,153,135
48.3%
Investment Income $60,389
1.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $44,369
1.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $637,313
10.0%
Professional Fundraising Fees $118,625
1.9%
Other Salaries and Wages $1,422,189
22.3%
Assets/Debt
Total Assets $28,872,547
Total Liabilities $4,346,021
Net Assets $24,526,526

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

About This Data

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.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

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

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated