Cumberland Riflemen INC

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The organization's purpose is to educate the public club membership in the promotion of rifle and pistol marksmanship, target shooting, firearms safety, the conservation of wildlife, good sportsmanship, civic responsibilities, the foundations of true patriotism and all other lawful purposes.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
$5K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $30K a year · 23% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$5K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
68 mo
of spending, in cash
Looks good: 68.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$20K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$152K
-9% vs prior year
Spent
$116K
To programs
100%
Net assets
$1.4M
By yearFY2021–FY2025
Revenue
$152K
FY2025▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2021$85K
FY2022$129K
FY2023$125K
FY2024$167K
FY2025$152K
Expenses
$116K
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$110K
FY2022$90K
FY2023$82K
FY2024$111K
FY2025$116K
Net assets
$1.4M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.2M
FY2022$1.3M
FY2023$1.3M
FY2024$1.4M
FY2025$1.4M

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $116K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Treasurer
$4,900Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Membership Chairman/Executive Officer
$0Pt VII · Sec A
Pistol Chairman
$0Pt VII · Sec A
Rifle Chairman
$0Pt VII · Sec A
100 Yard Range Chair
$0Pt VII · Sec A

James Craft’s $5K as Treasurer is at the 12th percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024
James Craft$4,900$3,400

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Cumberland Riflemen INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes rifle and pistol marksmanship, firearms safety, and responsible citizenship through education and sport.

Questions for Cumberland Riflemen INC

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1 program · $116K · in their own filed words · FY2024
01

The organization's purpose is to educate the public and club membership in the promotion of rifle and pistol foundations of true patriotism and all other lawful purpose. The organization permits membership to any citizen of the United States who is 18 years of age or older and who fulfills other requirements as stated in the…

$116Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$152K
Ln 12
Fees for servicesLn 2g$151K
Gifts and grantsLn 1h$1K
Investment incomeLn 3$189
Money outPt IX
$116K
Ln 25
Programscol B$116K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$660K
Total assetsLn 16$1.4M
LiabilitiesLn 26$20K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$151K
Investment incomeLn 3$189
Total revenueLn 12$152K
Assets in detailPt X, end of year
CashLn 1$660K
Cash and savings togetherLn 1–2$660K
Land, buildings, equipmentLn 10c$765K
Total assetsLn 16$1.4M
LiabilitiesLn 26$20K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$633K$660K
Land, buildings, equipmentLn 10c$757K$765K
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$20K$20K
Net assetsLn 32$1.4M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$6K$6K
Office expensesLn 13$3K$3K
OccupancyLn 16$19K$19K
Depreciation, depletion and amortizationLn 22$32K$32K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$33K$33K$0$0
Total functional expensesLn 25$116K$116K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Oct 13, 2025 $152K$116K$36K$1.4M 990 PDF
FY2024Filed with the IRS Sep 10, 2024 $167K$111K$56K$1.4M 990 PDF
FY2023Filed with the IRS Sep 15, 2023 $125K$82K$43K$1.3M 990 PDF
FY2022Filed with the IRS Feb 14, 2023 $129K$90K$39K$1.3M 990 PDF
FY2021Filed with the IRS Mar 6, 2023 $85K$110K−$24K$1.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $152,055 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $741$1,106
I-9 Program service revenuePrior year $165,710$150,760
I-10 Investment incomePrior year $189$189
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $166,640$152,055
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $111,029$116,208
I-18 Total expensesPrior year $111,029$116,208
I-19 Revenue less expensesPrior year $55,611$35,847
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $152,055 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$1,106
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,106
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $150,760 · Unrelated business $0 · Excluded from tax $0$150,760
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $189 · Excluded from tax $0$189
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $150,760 · Unrelated business $189 · Excluded from tax $0$152,055
Part IX · Statement of functional expenses $116,208 across 6 lines filed
IX-11c Accounting feesPrograms $6,100$6,100
IX-13 Office expensesPrograms $3,219$3,219
IX-16 OccupancyPrograms $18,737$18,737
IX-22 Depreciation, depletion and amortizationPrograms $31,521$31,521
IX-23 InsurancePrograms $24,026$24,026
IX-24 Other expenses (24a–d)Programs $32,605 · Management $0 · Fundraising $0$32,605
IX-25 Total functional expensesPrograms $116,208 · Management $0 · Fundraising $0$116,208
Part X · Balance sheet $1,424,993 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $632,640$659,621
X-10c Land, buildings and equipment, netStart of year $756,506$765,372
X-16 Total assetsStart of year $1,389,146$1,424,993
X-17 Accounts payable and accrued expensesStart of year $7,450$7,450
X-19 Deferred revenueStart of year $13,050$13,050
X-26 Total liabilitiesStart of year $20,500$20,500
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $1,368,646$1,404,493
X-32 Total net assets or fund balancesStart of year $1,368,646$1,404,493
X-33 Total liabilities and net assetsStart of year $1,389,146$1,424,993
Part XI · Reconciliation of net assets $1,404,493 net assets at year end
XI-1 Total revenue$152,055
XI-2 Total expenses$116,208
XI-3 Revenue less expenses$35,847
XI-4 Net assets at start of year$1,368,646
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,404,493

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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