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    <ReturnTs>2026-06-19T18:21:53Z</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>271395489</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IPODERACS CHILDREN FUND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>IPOD</BusinessNameControlTxt>
      <PhoneNum>7202526109</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 370571</AddressLine1Txt>
        <CityNm>DENVER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80237</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>James Polsfut</PersonNm>
      <PersonTitleTxt>Board President</PersonTitleTxt>
      <PhoneNum>7202526109</PhoneNum>
      <SignatureDt>2026-06-19</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GrantsAndSimilarAmountsPaidAmt>113070</GrantsAndSimilarAmountsPaidAmt>
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      <OtherExpensesTotalAmt>2436</OtherExpensesTotalAmt>
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      <NetAssetsOrFundBalancesEOYAmt>8525</NetAssetsOrFundBalancesEOYAmt>
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      <PrimaryExemptPurposeTxt>To assist children who live and/or work on the streets of Mexico and have been socially excluded.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Granted funds to IPODERAC for their Independent Life program, a program that helps older boys and girls obtain the technical skills and/or advanced education they'll need to earn a livable wage when they leave IPODERAC</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Granted funds to IPODERAC to fund improving and expanding their cheese manufacturing facilities. This grant includes funds to purchase new equipment.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>100000</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Granted general operating support funds to IPODERAC to support costs for the boys and girls centers.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>5000</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Granted funds to IPODERAC to help the organization host a celebration and reunion for youth who have previously lived at IPODERAC.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>570</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">James Polsfut</PersonNm>
        <TitleTxt>Board President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">August Ritter</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Alicia Lucero</PersonNm>
        <TitleTxt>Board Secretary</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mitch Benson</PersonNm>
        <TitleTxt>Board Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Elsa Yamaoka</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Francisco Martinez Oronoz</PersonNm>
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        <PersonNm referenceDocumentName="CompensationExplanation">Jose Angel Romero</PersonNm>
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        <PersonNm referenceDocumentName="CompensationExplanation">Nolo Martinez</PersonNm>
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        <PersonNm>Stephanie Hill</PersonNm>
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          <StateAbbreviationCd>CO</StateAbbreviationCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other expenses: $305 bank fees $157 business registration and legal filing fees $145 credit card processing fees $166 post office box rental $652 technology and website $411 Directors and Officers liability insurance $600 travel and meetings</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part 1, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>IPODERAC's Children Fund made grants totaling $113,070 to IPODERAC, Instituto Poblano de Readaptacion, A.C., a permanent home in Atlixco, Mexico for 108 boys and girls who have been socially excluded.</ExplanationTxt>
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      <ExplanationTxt>Extension filed on May 15, 2026</ExplanationTxt>
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