Cummings Africa Foundation
EIN: 812018188 · Atlanta, GA · NTEE: K31
| Metric | Value |
|---|---|
| Total Revenue | $160K |
| Total Expenses | $329K |
| Net Assets | $5K |
Is Cummings Africa Foundation Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Cummings Africa Foundation
Cummings Africa Foundation (EIN: 812018188) is a nonprofit organization based in Atlanta, GA, classified under NTEE code K31. The organization reported total revenue of $160K and total assets of $11K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cummings Africa Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cummings Africa Foundation is a small nonprofit that has been operating for 10 years, with 4 years of IRS 990 filings on record (2018–2022). Revenue has grown at a compound annual rate of 26.5%.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
| Total Revenue | $332K |
| Total Expenses | $329K |
| Surplus / Deficit | +$3K |
| Total Assets | $35K |
| Total Liabilities | $30K |
| Net Assets | $5K |
| Operating Margin | 1.0% |
| Debt-to-Asset Ratio | 86.3% |
| Months of Reserves | 1.3 months |
Financial Health Grade: B
In 2022, Cummings Africa Foundation reported a surplus of $3K with revenue exceeding expenses, holds 1.3 months of operating reserves (limited), has a debt-to-asset ratio of 86.3% (high leverage).
Financial Trends
Over 4 years of filings (2018–2022), Cummings Africa Foundation's revenue has grown at a compound annual growth rate (CAGR) of 26.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -23.9% | -33.0% | +13.5% |
| 2021 | +82.0% | +45.6% | -70.6% |
| 2019 | +85.0% | -54.0% | -47.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2016 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Cummings Africa Foundation has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Cummings Africa Foundation with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $3K, with revenue exceeding expenses.
- Debt-to-asset ratio: 86.3%.
Frequently Asked Questions about Cummings Africa Foundation
Is Cummings Africa Foundation a legitimate charity?
Cummings Africa Foundation (EIN: 812018188) is a registered tax-exempt nonprofit based in Georgia. It has 4 years of IRS 990 filings on record. Total revenue: $160K. No red flags identified. Financial health grade: B.
How does Cummings Africa Foundation spend its money?
Cummings Africa Foundation reported $160K in total revenue in IRS 990 filings. 4 years of filing data available. Revenue exceeded expenses in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Cummings Africa Foundation tax-deductible?
Cummings Africa Foundation is registered as a tax-exempt nonprofit (EIN: 812018188). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Cummings Africa Foundation located?
Cummings Africa Foundation is headquartered in Atlanta, Georgia and files with the IRS under EIN 812018188. It is classified under NTEE code K31.
How many years of IRS 990 filings does Cummings Africa Foundation have?
Cummings Africa Foundation has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data. The most recent filing shows $160K in total revenue.
Filing History
IRS 990 filing history for Cummings Africa Foundation showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2018–2022), Cummings Africa Foundation's revenue has grown by 156.3%, moving from $130K to $332K. Total assets decreased by 82.5% over the same period, from $198K to $35K. Total functional expenses fell by 55.1%, from $734K to $329K. In its most recent filing year (2022), Cummings Africa Foundation reported a surplus of $3K, with revenue exceeding expenses. The organization holds $30K in liabilities against $35K in assets (debt-to-asset ratio: 86.3%), resulting in net assets of $5K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2022 | $332K | $329K | $35K | $30K | — | View 990 |
| 2021 | $437K | $491K | $31K | $29K | — | View 990 |
| 2019 | $240K | $337K | $104K | $6K | — | View 990 |
| 2018 | $130K | $734K | $198K | $3K | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $332K, expenses of $329K, and assets of $35K (revenue -23.9% year-over-year).
- 2021: Revenue of $437K, expenses of $491K, and assets of $31K (revenue +82.0% year-over-year).
- 2019: Revenue of $240K, expenses of $337K, and assets of $104K (revenue +85.0% year-over-year).
- 2018: Revenue of $130K, expenses of $734K, and assets of $198K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cummings Africa Foundation:
Data Sources and Methodology
This transparency report for Cummings Africa 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.