Cognitive Associates Research and Evaluation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The development, distribution, teaching, and testing of social, emotional, and critical thinking skills curricula for children, youth, and adults.
- Income
- $59,363
- Spending
- $50,977
- Reserves
- 22.7 months of spending
- Largest source of income
- other income, 63%
- Highest pay
- $19,165, board president executive director
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 87% of charities in its peer group (human services, under $250k).
Reserves
35 of 35Spendable reserves would cover 22.7 months of spending.
Debt
20 of 20It owes 12% of what it owns.
Living within its means
15 of 15Income exceeded spending by 14% of income.
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $70,208 spent. Form 990EZ, Part III, Line 28, Organization's program service accomplishments: BrainWise in 2024 The year 2024 marked a period of significant strategic development and impactful outreach for BrainWise. Throughout the year, the organization actively engaged in discussions, planning, and the cultivation of valuable partnerships, all aimed at enhancing its programs and expanding its reach to better serve students and educators. Strategic Vision and Program Enhancement Early in the year, the BrainWise board engaged in dynamic discussions centered on strategic growth. These conversations explored avenues for increasing program adoption, refining existing products, and strategically targeting specific segments within the K-12 market. The board considered optimal messaging strategies and the imperative to modernize the organization's website to create a more engaging and impactful online presence. Positive attributes of the BrainWise program were thoroughly examined and reinforced. The board underscored the program's foundational nature, its universal applicability across diverse learning environments, and its evidence-based efficacy. Recognizing the importance of proactive outreach, strong support was voiced for developing a dedicated sales function to amplify program dissemination. A key focus was placed on ensuring the website effectively communicated the unique value proposition of BrainWise, clearly differentiating it from other social-emotional learning (SEL) alternatives by highlighting its relevant content and the significant positive impact achieved through consistent and correct implementation. These deliberations culminated in a clear directive to update the website to reflect these key insights. Central to the website update was a commitment to revitalize the program's core messaging. The goal was to refine the language to resonate with the evolving educational landscape and contemporary trends in educational content delivery. A pivotal strategic consideration involved positioning BrainWise within the Multi-Tiered System of Supports (MTSS) framework, emphasizing its foundational nature for teachers, counselors, and administrators. Furthermore, the updated messaging aimed to highlight the program's inherent "Ease of Use," emphasizing its structured teaching modules, scripted lessons, and minimal preparation time, alongside its direct relevance to SEL learning objectives and its substantial impact when implemented with fidelity. The board also proactively explored opportunities to strengthen the BrainWise program and product offerings. Suggestions included a renewed emphasis on the fundamental principles of BrainWise, a clearer articulation of target audiences, and a thorough exploration of current trends and challenges within the education sector. To further enhance its value proposition, the board considered strategies for improving the product line through new resources, aligning core products more closely with the MTSS model, and offering valuable supplementary elements such as training modules and accessible online materials. Website Development The development of a dynamic and user-friendly new BrainWise website commenced in the fall of 2024, marking a significant step in enhancing the organization's digital footprint. Initial "Discovery Sessions" provided critical insights into the BrainWise customer profile and the broader SEL industry. Following these sessions, a skilled designer was engaged to create a comprehensive framework for the new website, complete with visually appealing and modern mock-ups. The new website seamlessly integrates valuable content from the previous site while strategically prioritizing compelling success stories that vividly illustrate the positive impact of the BrainWise program. These narratives are thoughtfully positioned to guide visitors and provide tangible evidence of the program's effectiveness. A strong emphasis was placed on presenting users with relevant information, with a particular focus on the products section. Leveraging AI, the language across the website was refined for a more consistent, engaging, and accessible format, enhancing the user experience. Rotary Global Grant A significant initiative in 2024 involved the development of a Rotary Global Grant aimed at supporting a collaborative involving a computer training program for Native youth combined with the BrainWise curriculum. Rotary International set a fundraising goal of $110,000, and dedicated fundraising efforts are underway. This collaborative project involves Rotary partners in Ireland and is slated for implementation within the public school system in Window Rock, Arizona, within the Navajo Nation. Full funding is anticipated from Rotary International in early 2025, promising valuable educational opportunities to Native youth. Strategic Partnerships During 2024, BrainWise forged a new relationship with Knight Moves, a public benefit corporation dedicated to providing computer programming and software development training to Native American and underserved youth. Several productive meetings focused on establishing a mutually beneficial partnership. Knight Moves has already integrated BrainWise into a grant proposal submitted to major funders, demonstrating the perceived value and synergy between the programs. Furthermore, ongoing discussions are exploring the possibility of Knight Moves developing a dedicated online learning platform for BrainWise, potentially leveraging PGB's animations of core concepts. One potential application is incorporating whiteboard presentations from the Rotary Institute into a video library teaching the "10 Wise Ways." Discussions are also underway regarding an MOU that would see Knight Moves integrate BrainWise materials into a pilot training program for their commercial clients. If successful, BrainWise has the potential to become a standard value-added component within Knight Moves' commercial training courses, significantly expanding its reach
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 1995.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.