Cognitive Development Society FY2023 filing

Tax-deductible

New York, NY501(c)(3)Since 1999Mental HealthEIN 90-0475466Revenue $68K in FY2023

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.
57¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
23 mo
of spending, in cash
Looks good: 22.9 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
$14
<0.01% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$68K
-74% vs prior year
Spent
$68K
To programs
57%
Net assets
$231K
By yearFY2020–FY2025
Revenue
$68K
FY2023▼ -74%
Tap a bar for its year
Revenue by fiscal year
FY2020$39K
FY2021$33K
FY2022$265K
FY2023$68K
FY2024$444K
FY2025$108K
Expenses
$68K
FY2023▼ -67%
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
$231K
FY2023▲ +21%
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 FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

57 cents of each dollar spent went to programs.

Program services 57% · $38K Management & general 42% · $28K Fundraising 1% · $963

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

12 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Student Boar
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Student Boar
$0Pt VII · Sec A
Board Member
$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 · $38K · in their own filed words · FY2023
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.

$38Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$68K
Ln 12
Gifts and grantsLn 1h$41K
Fees for servicesLn 2g$24K
Investment incomeLn 3$3K
Money outPt IX
$68K
Ln 25
Programscol B$38K
Managementcol C$28K
Fundraisingcol D$963
Owns and owesPt X
$231K
net assets · Ln 32
Cash and savingsLn 1–2$129K
Total assetsLn 16$231K
LiabilitiesLn 26$14
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$41K
Government grantsLn 1e$10K
Fees for servicesLn 2g$24K
Investment incomeLn 3$3K
Total revenueLn 12$68K
Assets in detailPt X, end of year
CashLn 1$116K
SavingsLn 2$14K
Cash and savings togetherLn 1–2$129K
InvestmentsLn 11–13$101K
Total assetsLn 16$231K
LiabilitiesLn 26$14
Net assetsLn 32$231K
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 FY23End FY23
Cash and savingsLn 1–2$200K$129K
InvestmentsLn 11–13$101K
Total assetsLn 16$207K$231K
LiabilitiesLn 26$16K$14
Net assetsLn 32$191K$231K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$2K$2K
Investment management feesLn 11f$701$701
Other fees for servicesLn 11g$5K$4K$963
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$57K$34K$23K
Information technologyLn 14$287$287
InsuranceLn 23$696$696
Total functional expensesLn 25$68K$38K$28K$963

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $108K$78K$29K$209K 990 PDF
FY2024 $444K$354K$90K$247K 990 PDF
FY2023 Viewing $68K$68K$559$231K 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $68,141 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $48,737$41,447
I-9 Program service revenuePrior year $216,565$24,000
I-10 Investment income$2,694
I-11 Other revenue$0
I-12 Total revenuePrior year $265,302$68,141
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $960$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $201,227$67,582
I-18 Total expensesPrior year $202,187$67,582
I-19 Revenue less expensesPrior year $63,115$559
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
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 $68,141 across 6 lines filed
VIII-1b Membership dues$31,447
VIII-1e Government grants$10,000
VIII-1h Total contributions, gifts and grants$41,447
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $24,000$24,000
VIII-3 Investment incomeExcluded from tax $2,694$2,694
VIII-12 Total revenueRelated to mission $24,000 · Excluded from tax $2,694$68,141
Part IX · Statement of functional expenses $67,582 across 7 lines filed
IX-11c Accounting feesManagement $2,208$2,208
IX-11f Investment management feesManagement $701$701
IX-11g Other fees for servicesPrograms $4,107 · Fundraising $963$5,070
IX-12 Advertising and promotionManagement $1,297$1,297
IX-13 Office expensesPrograms $34,358 · Management $22,965$57,323
IX-14 Information technologyManagement $287$287
IX-23 InsuranceManagement $696$696
IX-25 Total functional expensesPrograms $38,465 · Management $28,154 · Fundraising $963$67,582
Part X · Balance sheet $230,525 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $199,827$115,621
X-2 Savings and temporary cash investments$13,583
X-11 Publicly traded securities$101,321
X-16 Total assetsStart of year $206,876$230,525
X-25 Other liabilitiesStart of year $205$14
X-26 Total liabilitiesStart of year $16,160$14
X-27 Net assets without donor restrictionsStart of year $190,716$230,511
X-32 Total net assets or fund balancesStart of year $190,716$230,511
X-33 Total liabilities and net assetsStart of year $206,876$230,525
Part XI · Reconciliation of net assets $230,511 net assets at year end
XI-1 Total revenue$68,141
XI-2 Total expenses$67,582
XI-3 Revenue less expenses$559
XI-4 Net assets at start of year$190,716
XI-9 Other changes in net assets$39,236
XI-10 Net assets at end of year$230,511

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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