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    <ReturnTs>2025-07-09T03:11:07-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>411885527</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Robert L and Lila A Cotten Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Shirley Scott</InCareOfNm>
      <BusinessNameControlTxt>ROBE</BusinessNameControlTxt>
      <PhoneNum>6512834000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1375 Laurel Avenue</AddressLine1Txt>
        <CityNm>Saint Paul</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55104</ZIPCd>
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      <PersonNm>Shirley Scott</PersonNm>
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      <SignatureDt>2025-07-09</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Richard J Nigon</PreparerPersonNm>
      <PTIN>P01238216</PTIN>
      <PhoneNum>6122754546</PhoneNum>
      <PreparationDt>2025-07-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
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        <TotalExpensesNetInvstIncmAmt>10361</TotalExpensesNetInvstIncmAmt>
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        <NetInvestmentIncomeAmt>76387</NetInvestmentIncomeAmt>
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        <TotalLiabilitiesNetAstEOYAmt>823340</TotalLiabilitiesNetAstEOYAmt>
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        <SubtotalAmt>823341</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="990PF:134">1</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>823340</TotNetAstOrFundBalancesEOYAmt>
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      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>73913</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1062</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1062</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1062</TaxBasedOnInvestmentIncomeAmt>
        <EsPenaltyAmt>59</EsPenaltyAmt>
        <TaxDueAmt>1121</TaxDueAmt>
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        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>MN</OrgReportOrRegisterStateCd>
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        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
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          <StateAbbreviationCd>MN</StateAbbreviationCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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          <USAddress>
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          <PersonNm>Kenneth Cotten</PersonNm>
          <USAddress>
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            <StateAbbreviationCd>MN</StateAbbreviationCd>
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          <PersonNm>Chris Babcock</PersonNm>
          <USAddress>
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            <CityNm>Cottage Grove</CityNm>
            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>55016</ZIPCd>
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          <TitleTxt>Secretary Treasurer</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>N/A</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
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      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>991353</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>850220</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1841573</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1841573</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>27624</CashDeemedCharitableAmt>
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        <DistributableBeforeAdjAmt>89635</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>89635</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>89635</DistributableAsAdjustedAmt>
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        <QualifyingDistributionsAmt>125000</QualifyingDistributionsAmt>
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        <RemainingDistriFromCorpusAmt>35365</RemainingDistriFromCorpusAmt>
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            <BusinessNameLine1Txt>Children's Minnesota Foundation</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
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            <StateAbbreviationCd>MN</StateAbbreviationCd>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
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          </RecipientBusinessName>
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            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>55107</ZIPCd>
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        <NetInvestmentIncomeAmt>1981</NetInvestmentIncomeAmt>
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