Cumberland Club (EIN 010052260) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1878

Legal Domicile

Principal Officer

Ron Guerin

Phone

2077736402

Tax Period

2024-01-01 to 2024-12-31

Cumberland Club, founded in 1878, is a community nonprofit in the Recreation & Sports sector that reported $1.3M in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring.

Mission

All activities enable the Cumberland Club to provide meals, recreation, and other social activities for the benefit of its members.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,195,427

Investment Income $27,541

Other Revenue $72,311

TOTAL REVENUE $1,295,279

Expense Breakdown

Grants Paid $0

Salaries & Benefits $702,233

Fundraising Expenses $0

Program Expenses $576,758

Other Expenses $590,180

TOTAL EXPENSES $1,292,413

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,295,279	$1,655,969	-0.2%
Expenses	$1,292,413	$1,285,267	+0.0%
Net Income	$2,866	$370,702	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$156,262

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Paul Stevens	President	6.00	Officer Director	$0	$0	$0
Ron Guerin	Vice President	2.00	Officer Director	$0	$0	$0
Elizabeth Astor	Secretary	1.00	Officer Director	$0	$0	$0
Rich Dana	Treasurer	1.00	Officer Director	$0	$0	$0
John Hatcher	House Chair	1.00	Officer Director	$0	$0	$0
Matthew Arey	Director	1.00	Director	$0	$0	$0
Jeffery Byrnes	Director	1.00	Director	$0	$0	$0
MaryEllen Fitzgerald	Director	1.00	Director	$0	$0	$0
John Gaudet	Director	1.00	Director	$0	$0	$0
David Hines	Director	1.00	Director	$0	$0	$0
Mark Hutchins	Director	1.00	Director	$0	$0	$0
Elizabeth Polansky	Director	1.00	Director	$0	$0	$0
Emma Wilson	Director	1.00	Director	$0	$0	$0
Mark Roberts	General Manager	40.00	Officer	$147,846	$8,416	$156,262

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,295,279	$1,292,413	$1,864,675	$2,866
2023	$1,655,969	$1,285,267	$1,799,731	$370,702
2022	$1,210,185	$1,217,482	$1,615,972	$-7,297
2021	$1,185,645	$1,016,837	$1,650,916	$168,808
2020	$927,414	$877,892	$1,341,725	$49,522
2019	$1,005,864	$988,954	$1,740,069	$16,910
2018	$1,296,808	$912,729	$1,747,630	$384,079

Cumberland Club