Nonprofit · EIN 27-2404713
COGNITIVE DYNAMICS
Tax-exempt · TUSCALOOSA, AL 35406
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $5,030 | $7,517 | -$2,487 | $7,575 | $0 | $7,575 |
| December 31, 2024 | 990-PF | $12,318 | $7,294 | $5,024 | $10,062 | $0 | $10,062 |
| December 31, 2023 | 990-PF | $5,607 | $6,693 | -$1,086 | $5,038 | $0 | $5,038 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,030
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $7,517
Balance sheet and other
- Total assets, start of year
- $10,062
- Total assets, end of year
- $7,575
- Total liabilities, end of year
- $0
- Net assets, end of year
- $7,575
- Fair market value of assets
- $7,575
- Qualifying distributions
- $7,517
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL C POTTS MD 136 COVEY CHASE, TUSCALOOSA, AL 35406 | PRESIDENT | 15 | $0 |
| LAVANDA WAGENHEIM 15370 OLD GREENSBORO ROAD, MOUNDVILLE, AL 35474 | VICE PRESIDENT | 1 | $0 |
| DON WENDORF 2805 OXMOOR GLEN DRIVE, BIRMINGHAM, AL 35211 | OFFICER | 1 | $0 |
| ANGEL DUNCAN 8474 CHARTER CLUB CIRCLE 27, FT MYERS, FL 33919 | OFFICER | 1 | $0 |
| GAINES BRAKE 1901 SIXTH AVENUE SUITE 1700, BIRMINGHAM, AL 35203 | TREASURER | 1 | $0 |
| LYNDA EVERMAN 2805 OXMOOR GLEN DRIVE, BIRMINGHAM, AL 35211 | EX OFFICIO | 1 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL C POTTS MD 136 COVEY CHASE, TUSCALOOSA, AL 35406 | PRESIDENT | 15 | $0 |
| LAVANDA WAGENHEIM 15370 OLD GREENSBORO ROAD, MOUNDVILLE, AL 35474 | VICE PRESIDENT | 1 | $0 |
| DON WENDORF 2805 OXMOOR GLEN DRIVE, BIRMINGHAM, AL 35211 | OFFICER | 1 | $0 |
| ANGEL DUNCAN 8474 CHARTER CLUB CIRCLE 27, FT MYERS, FL 33919 | OFFICER | 1 | $0 |
| GAINES BRAKE 1901 SIXTH AVENUE SUITE 1700, BIRMINGHAM, AL 35203 | TREASURER | 1 | $0 |
| LYNDA EVERMAN 2805 OXMOOR GLEN DRIVE, BIRMINGHAM, AL 35211 | EX OFFICIO | 1 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL C POTTS MD 136 COVEY CHASE, TUSCALOOSA, AL 35406 | PRESIDENT | 15 | $0 |
| LAVANDA WAGENHEIM 15370 OLD GREENSBORO ROAD, MOUNDVILLE, AL 35474 | VICE PRESIDENT | 1 | $0 |
| DON WENDORF 2805 OXMOOR GLEN DRIVE, BIRMINGHAM, AL 35211 | OFFICER | 1 | $0 |
| ANGEL DUNCAN 8474 CHARTER CLUB CIRCLE 27, FT MYERS, FL 33919 | OFFICER | 1 | $0 |
| GAINES BRAKE 1901 SIXTH AVENUE SUITE 1700, BIRMINGHAM, AL 35203 | TREASURER | 1 | $0 |
| LYNDA EVERMAN 2805 OXMOOR GLEN DRIVE, BIRMINGHAM, AL 35211 | EX OFFICIO | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 136 COVEY CHASE, TUSCALOOSA, AL 35406-1801
- In care of
- % DANIEL C POTTS MD
- Signed the 990-PF
- DANIEL POTTS, OFFICER
- Phone
- (205) 765-2185
- Website
- WWW.COGNITIVEDYNAMICS.ORG
- Return prepared by
- JAMISONMONEYFARMER PC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 27-2404713
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Mental health and crisis intervention (F70)
- Assets (IRS master file)
- $7,575
- Income (IRS master file)
- $5,030
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $5,030 | $7,517 | $7,575 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | $12,318 | $7,294 | $10,062 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $5,607 | $6,693 | $5,038 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-2404713).
Questions about COGNITIVE DYNAMICS
- What is the EIN of COGNITIVE DYNAMICS?
- The employer identification number (EIN) of COGNITIVE DYNAMICS is 27-2404713.
- Is COGNITIVE DYNAMICS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to COGNITIVE DYNAMICS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does COGNITIVE DYNAMICS file?
- Form 990-PF. Private foundations file every year.
- When is the next return of COGNITIVE DYNAMICS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COGNITIVE DYNAMICS last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of COGNITIVE DYNAMICS?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does COGNITIVE DYNAMICS have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $5,030, expenses of $7,517 and total assets of $7,575 at year end.
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All nonprofits in TUSCALOOSA · Alabama · Mental health and crisis intervention