COGNITIVE RESEARCH ENTERPRISES INC (EIN 550771139) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Phone

3046275965

Tax Period

2023-01-01 to 2023-12-31

COGNITIVE RESEARCH ENTERPRISES INC, founded in 1999, is a micro nonprofit in the Medical Research sector that reported $40 in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year. Expenses of $80K exceeded revenue, resulting in a 200002% operating deficit.

Mission

SEE SCHEDULE C

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $40

TOTAL REVENUE $40

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $77,887

Other Expenses $80,041

TOTAL EXPENSES $80,041

Year-over-Year Comparison

	2023	2022	Change
Revenue	$40	$43	-0.1%
Expenses	$80,041	$91,223	-0.1%
Net Income	$-80,001	$-91,180	-0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR C PETER MAGRATH	CHAIRMAN DIRECTOR	0.00	Officer Director	$0	$0	$0
PHYLLIS ARNOLD	DIRECTOR	0.00	Director	$0	$0	$0
JAMES A CORTON	DIRECTOR	0.00	Officer Director	$0	$0	$0
JAMES GOTTLIEB	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS A VORBACH	ASST SEC TREASURER	0.00	Officer	$0	$0	$0
CAROLYN LONG	DIRECTOR	0.00	Director	$0	$0	$0
SHANA PHARES	CHIEF EXEC OFFICER	2.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$40	$80,041	$1,713,886	$-80,001
2022	$43	$91,223	$1,791,913	$-91,180
2021	$43	$92,535	$1,883,093	$-92,492
2020	$12	$91,083	$1,975,585	$-91,071

COGNITIVE RESEARCH ENTERPRISES INC