The Cogitare Foundation EIN 13-3998983

The Cogitare Foundation

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A private foundation based in Philadelphia, PA. It reported about $34K in revenue for 2025. For fiscal year 2025 it reported $34K in revenue, $130K in expenses, and $439K in net assets.Pt I

Type
Private foundation / grantmaker · Foundations & Grantmakers
Location
Philadelphia, PA
Website
www.cogitarefoundation.org
Filings
5 on file (2021–2025)
Revenue
$34KFY2025
Expenses
$130K
Net assets
$439K
People
2
Filings
5
Updates
0
More identity details & actions ⌄
EIN  13-3998983 Private foundation / grantmaker Philadelphia, PA
Form 990 (PDF)
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Size
<$100K
What they do
A private foundation based in Philadelphia, PA. It reported about $34K in revenue for 2025.
Leadership
Elaine Scialo · President
Money in and out
$34K revenue, $130K expenses
Bottom line
Grants paid & assets · FY2025
Total revenue
$34K
Pt VIII · Ln 12
Total expenses
$130K
Pt IX · Ln 25
Net assets
$439K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$95K
Total assets
439K
deployed as grants and operations
Grants paid
124K
in FY2025
Grants made
16grants
total in period
Payout rate
28%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 16 grants · $124K · 2025–2025
Entrepreneurship Grant - Nachilindi OrchardsFY2025$19,700
Entrepreneurship Grant - Piety NganduFY2025$14,100
Scholarship Grant for Mwiche NambelaFY2025$14,000
Scholarship Grant for Miyanda MweetwaFY2025$12,850
Entrepreneurship Grant - Alan MakwazaFY2025$11,100
Scholarship Grant for Nick Chiyela MweeneFY2025$10,617
Scholarship Grant for Daniel SakalaFY2025$8,400
Scholarship Grant for Prince KanyimboFY2025$6,000
Youths in BusinessFY2025$5,000
Scholarship Grant for Chimuka CheepaFY2025$4,852
Entrepreneurship Grant - Ruth NganduFY2025$4,300
Scholarship Grant for Steven SakalaFY2025$4,000
Scholarship Grant for Martin BiembaFY2025$3,000
Scholarship Grant for Mwiza Elizabeth BiembaFY2025$2,350
Scholarship Grant for Sophie NganduFY2025$2,075
Scholarship Grant for Jane NganduFY2025$2,000

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$8K
Median grantPart XV$6K
Largest grantPart XV$20K

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$34K
FY2025▲ +12%
Expenses
$130K
FY2025▲ +2%
Total assets
$439K
FY2025▼ -18%
Total liabilities
$0
FY2025
Total revenue
$34K
Pt VIII · Ln 12
Total expenses
$130K
Pt IX · Ln 25
Net assets
$439K
Pt X · Ln 32
Total assetsPt II$439K

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CThe Cogitare Foundation
EINHdr · item D13-3998983
Principal addressHdr · item CPhiladelphia, PA
WebsiteHdr · item Jwww.cogitarefoundation.org
State of legal domicileHdr · item MPA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T20Z)
Ruling yearIRS BMFSep 1998

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a
Whistleblower policyPt VI · Ln 13
Document retention policyPt VI · Ln 14
CEO/top-official compensation independently reviewedPt VI · Ln 15a
Family or business relationships among officers/directorsPt VI · Ln 2

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Investment income$31K · 90%
Contributions & grants$4K · 10%
Investment income90%$31K
Contributions & grants10%$4K
Total revenueLn 12$34K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.96 Operating & administrative $0.04
Grants & contributions paid96%$124K
Operating & administrative4%$5K
Total functional expensesLn 25$130K

Balance Sheet

Part X · end of year
CashLn 1$221K
Total assetsLn 16$439K
Total liabilitiesLn 26$0
Total net assetsLn 32$439K
Months of cash on handcomputed20.5

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $439K
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $34K
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $34K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $34K · Prior year $31K
+12%
Net-asset trend (YoY)
End of year $439K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $34K · Expenses $130K
-279%
Liabilities-to-Assets
Total liabilities — · Total assets $439K
Net-asset ratio
Net assets $439K · Total assets $439K
100%
People & payroll
Highest Reported Total Compensation
Individual Elaine Scialo · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $130K
0%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth 12%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025$31K revenue · ⤓ 990 PDF
FY2024$15K revenue · ⤓ 990 PDF
FY2023$11K revenue · ⤓ 990 PDF
FY2022$24K revenue · ⤓ 990 PDF
FY2021$21K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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