Nonprofit · EIN 13-3747961
THE PHILIP COGAN CHARITABLE TRUST
Tax-exempt · BROOKLYN, NY 11204
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $3,442 | $92,242 | -$88,800 | $82,039 | – | $82,039 |
| December 31, 2024 | 990-EZ | $3,352 | $100,175 | -$96,823 | $170,839 | – | $170,839 |
| December 31, 2023 | 990-EZ | $3,088 | $100,175 | -$97,087 | $267,662 | – | $267,662 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Investment income
- $3,442
Expenses
- Grants and similar amounts paid
- $92,042
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $200
Balance sheet and other
- Total assets, start of year
- $170,839
- Total assets, end of year
- $82,039
- Total liabilities, end of year
- –
- Net assets, end of year
- $82,039
- Cash, savings and investments
- $82,039
- Gross receipts
- $3,442
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SIMEON REPHUN | Trustee | 0 | $0 |
| JERRY KATZ | Trustee | 0 | $0 |
| MOSHE EINHORN | TRUSTEE | 0 | $0 |
| JAY HOWARD GOLDSTEIN | TRUSTEE | 0 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SIMEON REPHUN | Trustee | 0 | $0 |
| SHOLOM REPHUN | Trustee | 0 | $0 |
| JERRY KATZ | Trustee | 0 | $0 |
| MOSHE EINHORN | TRUSTEE | 0 | $0 |
| JAY HOWARD GOLDSTEIN | TRUSTEE | 0 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SIMEON REPHUN | Trustee | 0 | $0 |
| SHOLOM REPHUN | Trustee | 0 | $0 |
| JERRY KATZ | Trustee | 0 | $0 |
| MOSHE EINHORN | TRUSTEE | 0 | $0 |
| JAY HOWARD GOLDSTEIN | TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1721 49TH ST, BROOKLYN, NY 11204-1217
- Signed the 990-EZ
- JAY HOWARD GOLDSTEIN, TRUSTEE
- Phone
- (718) 435-8228
- Return prepared by
- Samuel Reinhold CPA
Mission
TO PROVIDE FUNDS FOR SCHOLARSHIPS FOR STUDENTS.
Program accomplishments
- THE CHARITABLE TRUST PROVIDES FUNDS EXCLUSIVELY USED FOR SCHOLARSHIPS AWARDED TO STUDENTS AT OHR MITZION - YAD SHRAGA, A TECHNICAL TRADE HIGH SCHOOL. SCHOLARSHIPS RANGE FROM PARTIAL SCHOLARSHIPS TO FULL SCHOLARSHIPS BASED ON NEED, ABILITY TO PAY AND STUDENT ACHIEVEMENT. THE SCHOLARSHIP CAN INCLUDE TUITION, ROOM & BOARD, BOOKS AND OTHER RELATED EXPENSES. DURING THE YEAR SCHOLARSHIPS WERE AWARDED TO 60 STUDENTS.grants $92,042
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 13-3747961
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T00Z)
- Assets (IRS master file)
- $82,039
- Income (IRS master file)
- $3,442
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $3,442 | $92,242 | $82,039 | IRS |
| 990-EZ | December 2024 | $3,352 | $100,175 | $170,839 | IRS |
| 990-EZ | December 2023 | $3,088 | $100,175 | $267,662 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-3747961).
Questions about THE PHILIP COGAN CHARITABLE TRUST
- What is the EIN of THE PHILIP COGAN CHARITABLE TRUST?
- The employer identification number (EIN) of THE PHILIP COGAN CHARITABLE TRUST is 13-3747961.
- Is THE PHILIP COGAN CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to THE PHILIP COGAN CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does THE PHILIP COGAN CHARITABLE TRUST file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of THE PHILIP COGAN CHARITABLE TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE PHILIP COGAN CHARITABLE TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of THE PHILIP COGAN CHARITABLE TRUST?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does THE PHILIP COGAN CHARITABLE TRUST have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $3,442, expenses of $92,242 and total assets of $82,039 at year end.
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