Civic Intelligence

Cogitandum Inc

EIN 82-5255529 • Scarborough, NY

142 Revolutionary RoadScarborough, NY 10510
Siviq Scores

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

Liabilities / Assets

85th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE T22 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE T22 • $1M-$5M nonprofits • Source year 2025

Net Margin

24th percentile

-37%

Higher net margin than 24% of similar nonprofits.

NTEE T22 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

NTEE T22 • $1M-$5M nonprofits • Source year 2025

Asset Growth

47th percentile

1.2%

Faster asset growth than 47% of similar nonprofits.

NTEE T22 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-68%

Faster revenue growth than 9% of similar nonprofits.

NTEE T22 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$3,349,592

Up $40,516 (+1.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$3,349,592

Up $40,516 (+1.2%) from 2024

Operations
Liabilities / Revenue85th percentileNet Margin24th percentile

Revenue

Down

$141,155

Down $301,608 (-68%) from 2024

Expenses

Up

$192,690

Up $66,506 (+53%) from 2024

Net Income

Down

-$51,535

Down $368,114 (-116%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2019: $1,782,553Liabilities 2019: $02019Assets 2020: $1,580,529Liabilities 2020: $1Net Assets 2020: $1,580,5292020Assets 2021: $2,473,470Liabilities 2021: $1Net Assets 2021: $2,473,4702021Assets 2022: $2,605,283Liabilities 2022: $1,800Net Assets 2022: $2,603,4832022Assets 2023: $2,383,848Liabilities 2023: $4,370Net Assets 2023: $2,379,4782023Assets 2024: $3,309,076Liabilities 2024: $0Net Assets 2024: $3,309,0762024Assets 2025: $3,349,592Liabilities 2025: $0Net Assets 2025: $3,349,5922025

Highlighted filing

2025

Assets$3,349,592
Liabilities$0
Net Assets$3,349,592
Open 2025 Filing

Operations Trend

Revenue Growth9th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $1,633,943Expenses 2019: $39,886Net Income 2019: $1,594,0572019Revenue 2020: $94,402Expenses 2020: $87,409Net Income 2020: $6,9932020Revenue 2021: $44,488Expenses 2021: $98,438Net Income 2021: -$53,9502021Revenue 2022: $373,984Expenses 2022: $145,642Net Income 2022: $228,3422022Revenue 2023: $180,444Expenses 2023: $159,554Net Income 2023: $20,8902023Revenue 2024: $442,763Expenses 2024: $126,184Net Income 2024: $316,5792024Revenue 2025: $141,155Expenses 2025: $192,690Net Income 2025: -$51,5352025

Highlighted filing

2025

Revenue$141,155
Expenses$192,690
Net Income-$51,535
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$3,349,592
Liabilities
$0
Net assets
$3,349,592
Revenue
$141,155
Expenses
$192,690
Net income
-$51,535
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.35$0.00$3.35$0.14$0.19$0.05
2024Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.31$0.44$0.13$0.32
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$0.18$0.16$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.60$0.37$0.15$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.04$0.10$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.09$0.09$0.01
2019Summary only. Only limited summary data is available for this year.$1.78$0.00$1.63$0.04$1.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 19, 2025
Return Version
2024v5.0
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THEODORE V BUERGERPresident-$0--
HELEN C BUERGERSecretary-$0--
ELIZABETH C BUERGERTrustee-$0--
WILLIAM M BUERGERTrustee-$0--
JAMES W BUERGERTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Cogitandum Inc
EIN
82-5255529
Phone
9142202790
Address
142 REVOLUTIONARY ROAD, SCARBOROUGH, NY 10510

Signing Officer

Name
Theodore V Buerger
Title
President
Phone
9142202790
Signed
2025-12-19
Discuss with paid preparer
Yes

Preparer

Firm
Rbt Cpas Llp
Address
PO BOX 757 2215 ROUTE 9W, LAKE KATRINE, NY 12449
Preparer
Sarah Bittner CPA
Phone
8453367183
Raw XML AppendixShowing 400 of 644 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.

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