Cognitive Development Society FY2022 filing

Tax-deductible

New York, NY501(c)(3)Since 1999Mental HealthEIN 90-0475466Revenue $265K in FY2022

On file with the IRScogdevsoc.org6 Washington Place Room 330, 10003-6603 · New York, NYTax-exempt since Jan 2020Publicly supported — 509(a)(2)

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To provide a unified voice for the wide range of scholars, practitioners, and others who are interested in the change and continuity in the intellectual processes that support mental health.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $46K a year · 21% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
12 mo
of spending, in cash
Looks good: 11.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$16K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 5 voting members
Looks good: 8 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$265K
+696% vs prior year
Spent
$202K
To programs
84%
Net assets
$191K
By yearFY2020–FY2025
Revenue
$265K
FY2022▲ +696%
Tap a bar for its year
Revenue by fiscal year
FY2020$39K
FY2021$33K
FY2022$265K
FY2023$68K
FY2024$444K
FY2025$108K
Expenses
$202K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$202K
FY2023$68K
FY2024$354K
FY2025$78K
Net assets
$191K
FY2022▲ +42%
Tap a bar for its year
Net assets by fiscal year
FY2020$172K
FY2021$135K
FY2022$191K
FY2023$231K
FY2024$247K
FY2025$209K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $171K Management & general 16% · $31K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President-El
$0Pt VII · Sec A
Past Preside
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Cognitive Development Society executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Unites scholars and practitioners studying intellectual processes supporting mental health.

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Provided by the organization

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1 program · $171K · in their own filed words · FY2022
01

The organization's main purpose is to sponsor a biennial conference and publish a journal for those interested and involved in the mental health field.

$171Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$265K
Ln 12
Fees for servicesLn 2g$217K
Gifts and grantsLn 1h$49K
Money outPt IX
$202K
Ln 25
Programscol B$171K
Managementcol C$31K
Owns and owesPt X
$191K
net assets · Ln 32
Cash and savingsLn 1–2$200K
Total assetsLn 16$207K
LiabilitiesLn 26$16K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$49K
Fees for servicesLn 2g$217K
Total revenueLn 12$265K
Assets in detailPt X, end of year
CashLn 1$200K
Cash and savings togetherLn 1–2$200K
Other assetsLn 15$7K
Total assetsLn 16$207K
LiabilitiesLn 26$16K
Net assetsLn 32$191K
OperationsPt I, VI
EmployeesI 50
VolunteersI 617
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$135K$200K
Total assetsLn 16$150K$207K
LiabilitiesLn 26$15K$16K
Net assetsLn 32$135K$191K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$960$960
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$30K$30K
Advertising and promotionLn 12$6K$5K$2K
Office expensesLn 13$55K$27K$28K
Information technologyLn 14$9K$9K
OccupancyLn 16$24K$24K
TravelLn 17$6K$6K
Conferences, conventions and meetingsLn 19$54K$53K$1K
InsuranceLn 23$939$256$683
Other expenses (24a–d)Ln 24$13K$13K
Total functional expensesLn 25$202K$171K$31K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $108K$78K$29K$209K 990 PDF
FY2024 $444K$354K$90K$247K 990 PDF
FY2023 $68K$68K$559$231K 990 PDF
FY2022 Viewing $265K$202K$63K$191K 990 PDF
FY2021 $33K$135K 990 PDF
FY2020 $39K$172K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $265,302 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,336$48,737
I-9 Program service revenuePrior year $24,000$216,565
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $33,336$265,302
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$960
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $53,569$201,227
I-18 Total expensesPrior year $53,569$202,187
I-19 Revenue less expensesPrior year −$20,233$63,115
Part VI · Governance 8 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $265,302 across 4 lines filed
VIII-1b Membership dues$48,737
VIII-1h Total contributions, gifts and grants$48,737
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $216,565$216,565
VIII-12 Total revenueRelated to mission $216,565$265,302
Part IX · Statement of functional expenses $202,187 across 11 lines filed
IX-7 Other salaries and wagesPrograms $960$960
IX-11c Accounting feesPrograms $3,157$3,157
IX-11g Other fees for servicesPrograms $30,441$30,441
IX-12 Advertising and promotionPrograms $4,710 · Management $1,621$6,331
IX-13 Office expensesPrograms $26,836 · Management $27,688$54,524
IX-14 Information technologyPrograms $9,220$9,220
IX-16 OccupancyPrograms $24,053$24,053
IX-17 TravelPrograms $5,544$5,544
IX-19 Conferences, conventions and meetingsPrograms $52,998 · Management $1,398$54,396
IX-23 InsurancePrograms $256 · Management $683$939
IX-24 Other expenses (24a–d)Programs $12,622$12,622
IX-25 Total functional expensesPrograms $170,797 · Management $31,390 · Fundraising $0$202,187
Part X · Balance sheet $206,876 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $134,694$199,827
X-15 Other assetsStart of year $15,161$7,049
X-16 Total assetsStart of year $149,855$206,876
X-19 Deferred revenueStart of year $15,119$15,955
X-25 Other liabilities$205
X-26 Total liabilitiesStart of year $15,119$16,160
X-27 Net assets without donor restrictionsStart of year $134,736$190,716
X-32 Total net assets or fund balancesStart of year $134,736$190,716
X-33 Total liabilities and net assetsStart of year $149,855$206,876
Part XI · Reconciliation of net assets $190,716 net assets at year end
XI-1 Total revenue$265,302
XI-2 Total expenses$202,187
XI-3 Revenue less expenses$63,115
XI-4 Net assets at start of year$134,736
XI-9 Other changes in net assets−$7,135
XI-10 Net assets at end of year$190,716

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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