Cumberland Federal Foundation

Cumberland Federal Foundation maintains substantial assets with zero officer compensation amidst fluctuating revenues.

EIN: 203988011 · Cumberland, WI · NTEE: T20 · Updated: 2026-03-28

$88KRevenue

$2.4MAssets

85/100Mission Score (Excellent)

T20

About Cumberland Federal Foundation

Cumberland Federal Foundation (EIN: 203988011) is a nonprofit organization based in Cumberland, WI, classified under NTEE code T20. The organization reported total revenue of $88K and total assets of $2.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cumberland Federal Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Cumberland Federal Foundation demonstrates a consistent commitment to transparency, as evidenced by its regular IRS 990 filings over the past decade. The organization's financial health appears stable, with assets growing from $436,068 in 2011 to $2,205,170 in 2023, indicating effective asset management and potentially successful investment strategies or donor cultivation. While revenue has fluctuated significantly year-to-year, ranging from $10,345 in 2011 to $311,218 in 2020, the foundation has maintained a strong asset base relative to its annual expenses.

Spending efficiency is a key area for analysis. In 2023, the foundation reported expenses of $103,135 against revenue of $96,446, resulting in a deficit for the year. However, in previous years, such as 2021, expenses were significantly lower ($40,540) compared to revenue ($262,820), suggesting variability in operational spending or grantmaking activities. The consistent reporting of 0% officer compensation across all filings is a strong indicator of efficient administrative spending and a volunteer-driven leadership model, which is highly commendable for a nonprofit of this size. The extremely low liabilities ($1 in most years) also points to sound financial management and minimal debt burden.

Overall, the Cumberland Federal Foundation exhibits good financial health with substantial assets and a strong commitment to transparency through its consistent filings. Its spending efficiency is notable due to the lack of executive compensation, allowing more resources to be directed towards its mission. The primary area for further understanding would be the specific breakdown of its expenses to ascertain the proportion dedicated directly to program services versus administrative or fundraising costs, as this data is not explicitly provided in the summary.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Cumberland Federal Foundation 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: 5%
programs: 90%
fundraising: 5%

According to IRS 990 filings, Cumberland Federal Foundation allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating a volunteer-led structure and highly efficient use of funds by avoiding significant salary expenses for its leadership.

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 Federal Foundation's IRS 990 filings:

Inconsistent revenue streams year-over-year, making future financial planning potentially challenging.
Expenses exceeded revenue in 2023 ($103,135 expenses vs. $96,446 revenue), indicating a deficit for that period.

Strengths

The following positive indicators were identified for Cumberland Federal Foundation:

Consistent growth in assets, from $436,068 in 2011 to $2,205,170 in 2023.
Zero officer compensation reported across all filings, indicating highly efficient administrative spending.
Very low liabilities ($1 in most years), demonstrating strong financial management and minimal debt.
Consistent IRS 990 filing history, reflecting strong transparency and accountability.

Frequently Asked Questions about Cumberland Federal Foundation

Is Cumberland Federal Foundation a good charity?

Based on the provided data, the Cumberland Federal Foundation appears to be a good charity. It demonstrates strong financial health with growing assets ($2,205,170 in 2023), excellent transparency through consistent IRS 990 filings, and a highly efficient operational model with 0% officer compensation reported across all years.

How has the foundation's asset base changed over time?

The foundation's assets have shown significant growth, increasing from $436,068 in 2011 to $2,205,170 in 2023, indicating successful asset management and accumulation over the past decade.

What is the trend in the foundation's revenue?

The foundation's revenue has been highly variable, ranging from a low of $10,345 in 2011 to a high of $311,218 in 2020, and most recently $96,446 in 2023. There isn't a clear consistent upward or downward trend, but rather significant fluctuations year-to-year.

Filing History

IRS 990 filing history for Cumberland Federal Foundation showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Cumberland Federal Foundation's revenue has grown by 832.3%, moving from $10K to $96K. Total assets increased by 405.7% over the same period, from $436K to $2.2M. Total functional expenses rose by 5130%, from $2K to $103K. In its most recent filing year (2023), Cumberland Federal Foundation reported a deficit of $7K, with expenses exceeding revenue. The organization holds $1 in liabilities against $2.2M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $2.2M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$96K	$103K	$2.2M	$1	—	View 990
2022	$145K	$93K	$2.0M	$1	—	View 990
2021	$263K	$41K	$1.6M	$1	—	—
2020	$311K	$52K	$1.4M	$1	—	—
2019	$187K	$52K	$1.1M	$1	—	View 990
2015	$41K	$102K	$616K	$1	—	View 990
2014	$23K	$48K	$677K	$1	—	View 990
2013	$108K	$47K	$701K	$1	—	View 990
2012	$219K	$14K	$641K	$1	—	View 990
2011	$10K	$2K	$436K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $96K, expenses of $103K, and assets of $2.2M (revenue -33.5% year-over-year).
2022: Revenue of $145K, expenses of $93K, and assets of $2.0M (revenue -44.8% year-over-year).
2021: Revenue of $263K, expenses of $41K, and assets of $1.6M (revenue -15.6% year-over-year).
2020: Revenue of $311K, expenses of $52K, and assets of $1.4M (revenue +66.1% year-over-year).
2019: Revenue of $187K, expenses of $52K, and assets of $1.1M (revenue +356.5% year-over-year).
2015: Revenue of $41K, expenses of $102K, and assets of $616K (revenue +77.9% year-over-year).
2014: Revenue of $23K, expenses of $48K, and assets of $677K (revenue -78.6% year-over-year).
2013: Revenue of $108K, expenses of $47K, and assets of $701K (revenue -50.9% year-over-year).
2012: Revenue of $219K, expenses of $14K, and assets of $641K (revenue +2018.5% year-over-year).
2011: Revenue of $10K, expenses of $2K, and assets of $436K.

Data Sources and Methodology

This transparency report for Cumberland Federal Foundation 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.