Cognitive Development Society FY2024 filing

Tax-deductible

New York, NY501(c)(3)Since 1999Mental HealthEIN 90-0475466Revenue $444K in FY2024

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.
86¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
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
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$444K
+552% vs prior year
Spent
$354K
To programs
86%
Net assets
$247K
By yearFY2020–FY2025
Revenue
$444K
FY2024▲ +552%
Tap a bar for its year
Revenue by fiscal year
FY2020$39K
FY2021$33K
FY2022$265K
FY2023$68K
FY2024$444K
FY2025$108K
Expenses
$354K
FY2024▲ +424%
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
$247K
FY2024▲ +7%
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 FY2024 Form 990 · see the original

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You’re viewing the FY2024 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

86 cents of each dollar spent went to programs.

Program services 86% · $305K Management & general 14% · $49K

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
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 · $305K · in their own filed words · FY2024
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.

$305Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$444K
Ln 12
Fees for servicesLn 2g$347K
Gifts and grantsLn 1h$92K
Investment incomeLn 3$5K
Money outPt IX
$354K
Ln 25
Programscol B$305K
Managementcol C$49K
Owns and owesPt X
$247K
net assets · Ln 32
Cash and savingsLn 1–2$82K
Total assetsLn 16$247K
LiabilitiesLn 26$0
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$92K
Fees for servicesLn 2g$347K
Investment incomeLn 3$5K
Gains on assetsLn 7$180
Total revenueLn 12$444K
Assets in detailPt X, end of year
CashLn 1$77K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$82K
InvestmentsLn 11–13$165K
Total assetsLn 16$247K
LiabilitiesLn 26$0
Net assetsLn 32$247K
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 FY24End FY24
Cash and savingsLn 1–2$129K$82K
InvestmentsLn 11–13$101K$165K
Total assetsLn 16$231K$247K
LiabilitiesLn 26$14$0
Net assetsLn 32$231K$247K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$24K$10K$14K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$64K$36K$28K
Information technologyLn 14$1K$1K
Conferences, conventions and meetingsLn 19$260K$260K
InsuranceLn 23$697$697
Total functional expensesLn 25$354K$305K$49K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $108K$78K$29K$209K 990 PDF
FY2024 Viewing $444K$354K$90K$247K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $444,443 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $41,447$92,373
I-9 Program service revenuePrior year $24,000$346,699
I-10 Investment incomePrior year $2,694$5,371
I-11 Other revenue$0
I-12 Total revenuePrior year $68,141$444,443
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $67,582$354,268
I-18 Total expensesPrior year $67,582$354,268
I-19 Revenue less expensesPrior year $559$90,175
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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 $444,443 across 6 lines filed
Lines not itemized here account for $364 of total revenue; see the IRS return.
VIII-1b Membership dues$92,373
VIII-1h Total contributions, gifts and grants$92,373
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $71,310 · Excluded from tax $275,025$346,335
VIII-3 Investment incomeExcluded from tax $5,191$5,191
VIII-7 Net gain or loss on sales of assetsRelated to mission $180$180
VIII-12 Total revenueRelated to mission $71,854 · Excluded from tax $280,216$444,443
Part IX · Statement of functional expenses $354,268 across 7 lines filed
IX-11c Accounting feesManagement $4,317$4,317
IX-11g Other fees for servicesPrograms $9,828 · Management $13,799$23,627
IX-12 Advertising and promotionManagement $1,050$1,050
IX-13 Office expensesPrograms $35,870 · Management $28,054$63,924
IX-14 Information technologyManagement $1,050$1,050
IX-19 Conferences, conventions and meetingsPrograms $259,603$259,603
IX-23 InsuranceManagement $697$697
IX-25 Total functional expensesPrograms $305,301 · Management $48,967 · Fundraising $0$354,268
Part X · Balance sheet $247,049 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $115,621$77,162
X-2 Savings and temporary cash investmentsStart of year $13,583$4,947
X-11 Publicly traded securitiesStart of year $101,321$164,940
X-16 Total assetsStart of year $230,525$247,049
X-26 Total liabilitiesStart of year $14$0
X-27 Net assets without donor restrictionsStart of year $230,511$247,049
X-32 Total net assets or fund balancesStart of year $230,511$247,049
X-33 Total liabilities and net assetsStart of year $230,525$247,049
Part XI · Reconciliation of net assets $247,049 net assets at year end
XI-1 Total revenue$444,443
XI-2 Total expenses$354,268
XI-3 Revenue less expenses$90,175
XI-4 Net assets at start of year$230,511
XI-8 Prior period adjustments−$31,037
XI-9 Other changes in net assets−$42,600
XI-10 Net assets at end of year$247,049

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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