Civic Intelligence

Cosmopolitan Fund for Children

EIN 36-4112670 • 501(c)3 • Sioux Falls, SD

Profile

SEE ATTACHED STATEMENT

4500 South Technology DriveSioux Falls, SD 57106-4214

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

49th percentile

-2.7%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

1.1%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$310,679

Down $8,654 (-2.7%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$310,679

Up $5,346 (+1.8%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin76th percentile

Revenue

Up

$23,558

Up $262 (+1.1%) from 2024

Expenses

Up

$18,212

Up $1,723 (+10%) from 2024

Net Income

Down

$5,346

Down $1,461 (-21%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $211,025Liabilities 2011: $12,850Net Assets 2011: $198,1752011Assets 2012: $211,089Liabilities 2012: $8,500Net Assets 2012: $202,5892012Assets 2013: $223,806Liabilities 2013: $9,000Net Assets 2013: $214,8062013Assets 2014: $247,142Liabilities 2014: $7,500Net Assets 2014: $239,6422014Assets 2015: $245,966Liabilities 2015: $0Net Assets 2015: $245,9662015Assets 2016: $251,591Liabilities 2016: $0Net Assets 2016: $251,5912016Assets 2017: $265,693Liabilities 2017: $11,000Net Assets 2017: $254,6932017Assets 2018: $278,826Liabilities 2018: $10,500Net Assets 2018: $268,3262018Assets 2019: $273,399Liabilities 2019: $3,034Net Assets 2019: $270,3652019Assets 2020: $272,719Net Assets 2020: $272,7192020Assets 2021: $310,141Liabilities 2021: $26,000Net Assets 2021: $284,1412021Assets 2022: $316,387Liabilities 2022: $17,558Net Assets 2022: $298,8292022Assets 2023: $314,526Liabilities 2023: $16,000Net Assets 2023: $298,5262023Assets 2024: $319,333Liabilities 2024: $14,000Net Assets 2024: $305,3332024Assets 2025: $310,679Net Assets 2025: $310,6792025

Highlighted filing

2025

Assets$310,679
Liabilities-
Net Assets$310,679
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$20K$0-$20KRevenue 2011: $13,485Expenses 2011: $13,983Net Income 2011: -$4982011Revenue 2012: $14,028Expenses 2012: $9,614Net Income 2012: $4,4142012Revenue 2013: $22,379Expenses 2013: $10,162Net Income 2013: $12,2172013Revenue 2014: $33,624Expenses 2014: $8,788Net Income 2014: $24,8362014Revenue 2015: $23,072Expenses 2015: $16,748Net Income 2015: $6,3242015Revenue 2016: $18,942Expenses 2016: $13,317Net Income 2016: $5,6252016Revenue 2017: $15,694Expenses 2017: $12,592Net Income 2017: $3,1022017Revenue 2018: $26,469Expenses 2018: $12,836Net Income 2018: $13,6332018Revenue 2019: $19,328Expenses 2019: $17,289Net Income 2019: $2,0392019Revenue 2020: $20,141Expenses 2020: $17,787Net Income 2020: $2,3542020Revenue 2021: $39,872Expenses 2021: $28,450Net Income 2021: $11,4222021Revenue 2022: $34,882Expenses 2022: $20,194Net Income 2022: $14,6882022Revenue 2023: $18,057Expenses 2023: $18,360Net Income 2023: -$3032023Revenue 2024: $23,296Expenses 2024: $16,489Net Income 2024: $6,8072024Revenue 2025: $23,558Expenses 2025: $18,212Net Income 2025: $5,3462025

Highlighted filing

2025

Revenue$23,558
Expenses$18,212
Net Income$5,346
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$310,679
Liabilities
-
Net assets
$310,679
Revenue
$23,558
Expenses
$18,212
Net income
$5,346
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.11$3.11$0.24$0.18$0.05
2024Detailed filing. Detailed filing data is available for this year.$3.19$0.14$3.05$0.23$0.16$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.15$0.16$2.99$0.18$0.18$0.00
2022Detailed filing. Detailed filing data is available for this year.$3.16$0.18$2.99$0.35$0.20$0.15
2021Detailed filing. Detailed filing data is available for this year.$3.10$0.26$2.84$0.40$0.28$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.73$2.73$0.20$0.18$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.73$0.03$2.70$0.19$0.17$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.79$0.11$2.68$0.26$0.13$0.14
2017Detailed filing. Detailed filing data is available for this year.$2.66$0.11$2.55$0.16$0.13$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.52$0.00$2.52$0.19$0.13$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$0.23$0.17$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.47$0.08$2.40$0.34$0.09$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.09$2.15$0.22$0.10$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.09$2.03$0.14$0.10$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.13$1.98$0.13$0.14$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 13, 2025
Return Version
2024v5.0
Gross Receipts
$192,068
Mission and Program Overview

Mission

SEE ATTACHED STATEMENT

Program Services

DescriptionGrantsExpenses
SEE ATTACHED STATEMENT$15,500$15,500
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BILL KUBATPresident-$0--
MELVINA NEWMANSecretary-$0--
DERRY D ANDERSONTreasurer-$0--
JOHN DUFFIELDBoard Member-$0--
MIKE RASMUSSONBoard Member-$0--
LAURA DAVIS-KEPPENBoard Member-$0--
MARK KUMMERBoard Member-$0--
DEB PETERSONBoard Member-$0--
BOB WHITEBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Cosmopolitan Fund for Children
EIN
36-4112670
Phone
6059771040
Address
4500 SOUTH TECHNOLOGY DRIVE, SIOUX FALLS, SD 57106-4214

Signing Officer

Name
Derry D Anderson
Title
Treasurer
Phone
6059771040
Signed
2025-12-13
Discuss with paid preparer
Yes

Preparer

Firm
Anderson Group CPA
Address
4500 SOUTH TECHNOLOGY DRIVE, SIOUX FALLS, SD 57106-4214
Preparer
Derry D Anderson CPA
Phone
6059771040
Supplemental Narrative

Additional Explanations

Form 990-ez, Part II, Line 24

“Miscellaneous receivable 329 1,500 total 329 1,500”

Form 990-ez, Part II, Line 26

“GRANTS PAYABLE 14,000 0”

Raw XML Appendix157 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DERRY D ANDERSON CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum06059771040
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04500 SOUTH TECHNOLOGY DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SIOUX FALLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0571064214
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0319004
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0309179
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04505
IRS990EZ/CostOrOtherBasisExpenseSaleAmt0168510
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05346
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02712
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0319333
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0310679
IRS990EZ/GainOrLossFromSaleOfAssetsAmt04997
IRS990EZ/GrantsAndSimilarAmountsPaidAmt015500
IRS990EZ/GrossReceiptsAmt0192068
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InvestmentIncomeAmt014056
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0305333
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0310679
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0305333
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0310679
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BILL KUBAT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MELVINA NEWMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DERRY D ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN DUFFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MIKE RASMUSSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LAURA DAVIS-KEPPEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MARK KUMMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DEB PETERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8BOB WHITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0329
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01500
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE ATTACHED STATEMENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE ATTACHED STATEMENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt015500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015500
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt0173507
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialConditionDesc0EXTENSION GRANTED TO MAY 15 2026
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt014000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt018212
IRS990EZ/TotalProgramServiceExpensesAmt015500
IRS990EZ/TotalRevenueAmt023558
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012350
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt020405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt048796
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09165
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011615
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt016031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08994
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt059861
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.33650
IRS990ScheduleA/PublicSupportPY170Pct00.35420
IRS990ScheduleA/PublicSupportTotal170Amt036560
IRS990ScheduleA/SubstantialContributorsTotAmt012236
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04512
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012350
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt020405
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt048796
IRS990ScheduleA/TotalSupportAmt0108657
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS RECEIVABLE 329 1,500 TOTAL 329 1,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GRANTS PAYABLE 14,000 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DERRY D ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06059771040
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COSMOPOLITAN FUND FOR CHILDREN
ReturnHeader/Filer/BusinessNameControlTxt0COSM
ReturnHeader/Filer/EIN0364112670
ReturnHeader/Filer/PhoneNum06059771040
ReturnHeader/Filer/USAddress/AddressLine1Txt04500 SOUTH TECHNOLOGY DRIVE
ReturnHeader/Filer/USAddress/CityNm0SIOUX FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd0571064214
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201392823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON GROUP CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04500 SOUTH TECHNOLOGY DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0571064214
ReturnHeader/PreparerPersonGrp/PhoneNum06059771040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DERRY D ANDERSON CPA
ReturnHeader/ReturnTs02025-12-16T16:24:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.