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Cumberland Community Development Corporation

Not tax-deductible

Cumberland, IN501(c)(4)Since 2021Community Development EIN 87-3691659Revenue $262K in FY2025Latest return filed Apr 28, 2026

On file with the IRSCumberland, INTax-exempt since Jun 2025

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To assist the town of Cumberland, indiana in the pursuit of projects that promote economic, social, and cultural growth within the geography of the town.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
90¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
1 of 2
filings with a surplus
Average surplus $24K a year · 9% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.8M
92% of total assets
Concern: liabilities are 92% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$262K
+2% vs prior year
Spent
$149K
To programs
90%
Net assets
$163K
By yearFY2024–FY2025
Revenue
$262K
FY2025▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2024$257K
FY2025$262K
Expenses
$149K
FY2025▼ -54%
Tap a bar for its year
Expenses by fiscal year
FY2024$323K
FY2025$149K
Net assets
$163K
FY2025▲ +227%
Tap a bar for its year
Net assets by fiscal year
FY2024$50K
FY2025$163K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2024-10-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jun 2025.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $134K Management & general 10% · $14K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Mike Higbee
Board of Directors
$0Pt VII · Sec A
Rachel Coney
Board of Directors
$0Pt VII · Sec A
Stephan Viehweg
Board of Directors
$0Pt VII · Sec A
See Cumberland Community Development Corporation 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

Helps Cumberland, Indiana grow economically, socially, and culturally through community projects.

Questions for Cumberland Community Development Corporation

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1 program · $134K · in their own filed words · FY2025
01

The CCDC has purchased land from a private party that will be used by the town to promote a more dense and amenitized development than currently exists within the towns geography. The CCDC used its funds granted from the commission to purchase the land, and is working closely with the town and commission to identify a user(s) that will…

$134Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$262K
Ln 12
Gifts and grantsLn 1h$258K
Fees for servicesLn 2g$4K
Money outPt IX
$149K
Ln 25
Programscol B$134K
Managementcol C$14K
Owns and owesPt X
$163K
net assets · Ln 32
Cash and savingsLn 1–2$98K
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$258K
Government grantsLn 1e$8K
Fees for servicesLn 2g$4K
Total revenueLn 12$262K
Assets in detailPt X, end of year
CashLn 1$98K
Cash and savings togetherLn 1–2$98K
Land, buildings, equipmentLn 10c$1.9M
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.8M
Net assetsLn 32$163K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$96K$98K
Land, buildings, equipmentLn 10c$1.9M$1.9M
Total assetsLn 16$2.0M$2.0M
LiabilitiesLn 26$1.9M$1.8M
Net assetsLn 32$50K$163K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$14K$14K
InterestLn 20$128K$128K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$149K$134K$14K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 28, 2026 $262K$149K$113K$163K 990 PDF
FY2024Filed with the IRS Nov 11, 2025 $257K$323K−$66K$50K 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 $261,500 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $250,000$257,500
I-9 Program service revenuePrior year $7,285$4,000
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $257,285$261,500
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $322,782$148,570
I-18 Total expensesPrior year $322,782$148,570
I-19 Revenue less expensesPrior year −$65,497$112,930
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $261,500 across 6 lines filed
VIII-1e Government grants$7,500
VIII-1f All other contributions, gifts and grants$250,000
VIII-1h Total contributions, gifts and grants$257,500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,000$4,000
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $4,000 · Unrelated business $0 · Excluded from tax $0$261,500
Part IX · Statement of functional expenses $148,570 across 4 lines filed
IX-11a Management feesManagement $14,350$14,350
IX-20 InterestPrograms $128,348$128,348
IX-23 InsurancePrograms $3,396$3,396
IX-24 Other expenses (24a–d)Programs $2,476$2,476
IX-25 Total functional expensesPrograms $134,220 · Management $14,350 · Fundraising $0$148,570
Part X · Balance sheet $1,996,045 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $96,211$98,030
X-10c Land, buildings and equipment, netStart of year $1,898,015$1,898,015
X-16 Total assetsStart of year $1,994,226$1,996,045
X-23 Secured mortgages and notes payableStart of year $1,944,444$1,833,332
X-26 Total liabilitiesStart of year $1,944,444$1,833,332
X-27 Net assets without donor restrictionsStart of year $49,782$162,713
X-32 Total net assets or fund balancesStart of year $49,782$162,713
X-33 Total liabilities and net assetsStart of year $1,994,226$1,996,045
Part XI · Reconciliation of net assets $162,713 net assets at year end
XI-1 Total revenue$261,500
XI-2 Total expenses$148,570
XI-3 Revenue less expenses$112,930
XI-4 Net assets at start of year$49,782
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$162,713

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

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