First Cumberland Presbyterian Church Tr
EIN: 266652731 · Bowling Green, KY · NTEE: T20
| Metric | Value |
|---|---|
| Total Revenue | $40K |
| Total Expenses | $24K |
| Net Assets | $415K |
Is First Cumberland Presbyterian Church Tr Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About First Cumberland Presbyterian Church Tr
First Cumberland Presbyterian Church Tr (EIN: 266652731) is a nonprofit organization based in Bowling Green, KY, classified under NTEE code T20. The organization reported total revenue of $40K and total assets of $419K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of First Cumberland Presbyterian Church Tr's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
First Cumberland Presbyterian Church Tr is a micro nonprofit that has been operating for 17 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $18K |
| Total Expenses | $24K |
| Surplus / Deficit | $-6,158 |
| Total Assets | $415K |
| Total Liabilities | $1 |
| Net Assets | $415K |
| Operating Margin | -34.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 206.3 months |
Financial Health Grade: B
In 2023, First Cumberland Presbyterian Church Tr reported a deficit of $6K with expenses exceeding revenue, holds 206.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), First Cumberland Presbyterian Church Tr's revenue has grown at a compound annual growth rate (CAGR) of 2.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -14.6% | +3.9% | -1.5% |
| 2022 | -15.8% | +15.5% | -0.5% |
| 2021 | +40.5% | -18.8% | +1.2% |
| 2019 | -122.4% | +15.4% | -8.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1700 |
| IRS Ruling Date | 2009 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for First Cumberland Presbyterian Church Tr 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 First Cumberland Presbyterian Church Tr 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $6K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Frequently Asked Questions about First Cumberland Presbyterian Church Tr
Is First Cumberland Presbyterian Church Tr a legitimate charity?
First Cumberland Presbyterian Church Tr (EIN: 266652731) is a registered tax-exempt nonprofit based in Kentucky. It has 10 years of IRS 990 filings on record. Total revenue: $40K. No red flags identified. Financial health grade: B.
How does First Cumberland Presbyterian Church Tr spend its money?
First Cumberland Presbyterian Church Tr reported $40K in total revenue in IRS 990 filings. 10 years of filing data available. Expenses exceeded revenue in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to First Cumberland Presbyterian Church Tr tax-deductible?
First Cumberland Presbyterian Church Tr is registered as a tax-exempt nonprofit (EIN: 266652731). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is First Cumberland Presbyterian Church Tr located?
First Cumberland Presbyterian Church Tr is headquartered in Bowling Green, Kentucky and files with the IRS under EIN 266652731. It is classified under NTEE code T20.
How many years of IRS 990 filings does First Cumberland Presbyterian Church Tr have?
First Cumberland Presbyterian Church Tr has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $40K in total revenue.
Filing History
IRS 990 filing history for First Cumberland Presbyterian Church Tr showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), First Cumberland Presbyterian Church Tr's revenue has grown by 34.3%, moving from $13K to $18K. Total assets decreased by 14.4% over the same period, from $486K to $415K. Total functional expenses rose by 18.2%, from $20K to $24K. In its most recent filing year (2023), First Cumberland Presbyterian Church Tr reported a deficit of $6K, with expenses exceeding revenue. The organization holds $1 in liabilities against $415K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $415K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $18K | $24K | $415K | $1 | — | — |
| 2022 | $21K | $23K | $422K | $1 | — | — |
| 2021 | $25K | $20K | $424K | $1 | — | — |
| 2020 | $18K | $25K | $419K | $1 | — | — |
| 2019 | $-3,114 | $19K | $426K | $1 | — | View 990 |
| 2015 | $14K | $16K | $467K | $1 | — | View 990 |
| 2014 | $11K | $17K | $469K | $1 | — | View 990 |
| 2013 | $11K | $17K | $476K | $1 | — | View 990 |
| 2012 | $12K | $17K | $481K | $1 | — | View 990 |
| 2011 | $13K | $20K | $486K | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $18K, expenses of $24K, and assets of $415K (revenue -14.6% year-over-year).
- 2022: Revenue of $21K, expenses of $23K, and assets of $422K (revenue -15.8% year-over-year).
- 2021: Revenue of $25K, expenses of $20K, and assets of $424K (revenue +40.5% year-over-year).
- 2020: Revenue of $18K, expenses of $25K, and assets of $419K.
- 2019: Revenue of $-3,114, expenses of $19K, and assets of $426K (revenue -122.4% year-over-year).
- 2015: Revenue of $14K, expenses of $16K, and assets of $467K (revenue +30.6% year-over-year).
- 2014: Revenue of $11K, expenses of $17K, and assets of $469K (revenue -5.1% year-over-year).
- 2013: Revenue of $11K, expenses of $17K, and assets of $476K (revenue -8.2% year-over-year).
- 2012: Revenue of $12K, expenses of $17K, and assets of $481K (revenue -8.7% year-over-year).
- 2011: Revenue of $13K, expenses of $20K, and assets of $486K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for First Cumberland Presbyterian Church Tr:
Data Sources and Methodology
This transparency report for First Cumberland Presbyterian Church Tr 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.