Cumberland Cemetery Association

Cumberland Cemetery Association maintains stable assets with volunteer leadership despite fluctuating annual operating results.

EIN: 10191953 · Cumberland, ME · Updated: 2026-03-28

$50KRevenue

$490KAssets

85/100Mission Score (Excellent)

About Cumberland Cemetery Association

Cumberland Cemetery Association (EIN: 10191953) is a nonprofit organization based in Cumberland, ME. The organization reported total revenue of $50K and total assets of $490K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cumberland Cemetery Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Cumberland Cemetery Association demonstrates consistent financial activity, with annual revenues generally fluctuating around $50,000. In the most recent period (202312), the organization reported revenues of $49,951 against expenses of $57,060, indicating a deficit for that year. However, this follows a surplus in 202212 where revenues were $63,090 and expenses were $44,521. The organization maintains a healthy asset base, growing from $290,430 in 2015 to $448,719 in 2023, suggesting long-term financial stability despite yearly fluctuations in operating results. Liabilities remain very low, with only $3,186 reported in 202312 and zero in many prior years, indicating a strong balance sheet.

Spending efficiency appears to be reasonable given the nature of a cemetery association, which typically has significant operational costs for grounds maintenance. Without a detailed breakdown of expenses, it's challenging to precisely assess program versus administrative spending. However, the consistent lack of officer compensation reported across all filings suggests that leadership is likely volunteer-based, which is a strong indicator of efficiency and dedication to the mission. The organization's consistent filing of IRS Form 990s over many years demonstrates a commitment to transparency, providing a clear historical record of its financial operations.

Overall, the Cumberland Cemetery Association appears to be a financially stable organization with a long history of operation. While there are occasional operating deficits, these are offset by periods of surplus and a growing asset base. The absence of paid executive compensation is a significant positive for spending efficiency and mission focus.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Cumberland Cemetery Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 85%
fundraising: 0%

According to IRS 990 filings, Cumberland Cemetery Association allocates its expenses as follows: admin: 15%, programs: 85%, fundraising: 0%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation has consistently been reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based. This is a significant positive for financial efficiency and suggests a strong dedication to the mission without drawing salaries from the organization's funds.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Cumberland Cemetery Association's IRS 990 filings:

Occasional operating deficits (e.g., 202312 expenses exceeded revenue by $7,109)

Strengths

The following positive indicators were identified for Cumberland Cemetery Association:

Consistent growth in assets over time (from $290,430 in 2015 to $448,719 in 2023)
Zero officer compensation reported across all filings, indicating volunteer leadership
Very low liabilities, demonstrating strong financial management
Consistent IRS 990 filing history, indicating transparency

Frequently Asked Questions about Cumberland Cemetery Association

Is Cumberland Cemetery Association financially stable?

Yes, despite some years with operating deficits (e.g., 202312 with $49,951 revenue vs. $57,060 expenses), the organization has consistently grown its assets from $290,430 in 2015 to $448,719 in 2023, indicating long-term financial health and stability.

How efficient is the organization's spending?

The organization appears efficient, particularly given that officer compensation has been 0% across all reported periods, suggesting volunteer leadership. Without detailed expense breakdowns, it's hard to pinpoint exact program vs. admin ratios, but the lack of executive salaries is a strong indicator of efficiency.

Does the organization have high liabilities?

No, the organization maintains very low liabilities, with $3,186 reported in 202312 and zero in many prior years, indicating a strong balance sheet and minimal debt.

Filing History

IRS 990 filing history for Cumberland Cemetery Association showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Cumberland Cemetery Association's revenue has grown by 41.1%, moving from $35K to $50K. Total assets increased by 88.1% over the same period, from $239K to $449K. Total functional expenses rose by 57.7%, from $36K to $57K. In its most recent filing year (2023), Cumberland Cemetery Association reported a deficit of $7K, with expenses exceeding revenue. The organization holds $3K in liabilities against $449K in assets (debt-to-asset ratio: 0.7%), resulting in net assets of $446K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$50K	$57K	$449K	$3K	—	—
2022	$63K	$45K	$413K	$0	—	—
2021	$54K	$45K	$469K	$0	—	—
2020	$51K	$48K	$422K	$0	—	View 990
2019	$57K	$32K	$386K	$0	—	View 990
2018	$42K	$55K	$325K	$0	—	View 990
2017	$49K	$39K	$353K	$0	—	View 990
2016	$48K	$44K	$307K	$0	—	View 990
2015	$43K	$43K	$290K	$0	—	View 990
2014	$41K	$39K	$295K	$0	—	View 990
2013	$43K	$30K	$290K	$0	—	View 990
2012	$35K	$32K	$260K	$0	—	View 990
2011	$35K	$36K	$239K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $50K, expenses of $57K, and assets of $449K (revenue -20.8% year-over-year).
2022: Revenue of $63K, expenses of $45K, and assets of $413K (revenue +16.6% year-over-year).
2021: Revenue of $54K, expenses of $45K, and assets of $469K (revenue +6.8% year-over-year).
2020: Revenue of $51K, expenses of $48K, and assets of $422K (revenue -10.4% year-over-year).
2019: Revenue of $57K, expenses of $32K, and assets of $386K (revenue +33.1% year-over-year).
2018: Revenue of $42K, expenses of $55K, and assets of $325K (revenue -13.2% year-over-year).
2017: Revenue of $49K, expenses of $39K, and assets of $353K (revenue +2.5% year-over-year).
2016: Revenue of $48K, expenses of $44K, and assets of $307K (revenue +12.1% year-over-year).
2015: Revenue of $43K, expenses of $43K, and assets of $290K (revenue +4.3% year-over-year).
2014: Revenue of $41K, expenses of $39K, and assets of $295K (revenue -5.9% year-over-year).
2013: Revenue of $43K, expenses of $30K, and assets of $290K (revenue +23.6% year-over-year).
2012: Revenue of $35K, expenses of $32K, and assets of $260K (revenue -0.8% year-over-year).
2011: Revenue of $35K, expenses of $36K, and assets of $239K.

Data Sources and Methodology

This transparency report for Cumberland Cemetery Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.