THE CUMBERLAND REST INC (EIN 750891470) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1943

Legal Domicile

Principal Officer

DONALD MILLS

Phone

8887246424

Tax Period

2023-10-01 to 2024-09-30

THE CUMBERLAND REST INC, founded in 1943, is a mid-sized nonprofit in the Human Services sector that reported $52.5M in total revenue in fiscal year 2023. Revenue grew 20% year-over-year, indicating healthy expansion. The organization ran a surplus of $10.5M, a strong 20% operating margin.

Mission

TO PROVIDE COMPREHENSIVE CARE AND HOUSING FOR THE ELDERLY.

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Trantor Score

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

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $403,922

Program Service Revenue $32,351,640

Investment Income $9,157,771

Other Revenue $10,539,733

TOTAL REVENUE $52,453,066

Expense Breakdown

Grants Paid $0

Salaries & Benefits $15,491,498

Fundraising Expenses $0

Program Expenses $25,797,102

Other Expenses $26,508,786

TOTAL EXPENSES $42,000,284

Year-over-Year Comparison

	2023	2022	Change
Revenue	$52,453,066	$43,723,696	+0.2%
Expenses	$42,000,284	$40,763,643	+0.0%
Net Income	$10,452,782	$2,960,053	+2.5%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

263

Volunteers

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

Total Directors

Key Employees

$428,497

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN YOUNG	EXECUTIVE DIRECTOR	40.00	Key Emp	$361,332	$67,165	$428,497
LINE WILSON	ASSISTANT EXECUTIVE DIRECTOR	40.00	Highest	$242,651	$43,184	$285,835
JENNIFERT AGUIRRE	HEALTH SERVICES ADMIN	40.00	Highest	$168,819	$11,094	$179,913
BOBBY DAVIS	DIRECTOR OF FACILITY SERVICES	40.00	Highest	$129,455	$31,862	$161,317
BARBARA HARRINGTON	BUSINESS OFFICE MANAGER	40.00	Highest	$125,943	$19,753	$145,696
TASA ANDERSON	DIRECTOR OF SALES AND MARKETING	40.00	Highest	$129,071	$9,155	$138,226
DONALD MILLS	CHAIR	1.00	Officer Director	$0	$0	$0
DOUG WILSON	VICE CHAIR	1.00	Officer Director	$0	$0	$0
GRETCHEN SMITH	SECRETARY	1.00	Officer Director	$0	$0	$0
MICHAEL HYATT	TREASURER	1.00	Officer Director	$0	$0	$0
JIM AUSTIN	DIRECTOR	1.00	Director	$0	$0	$0
ALLAN BARR	DIRECTOR	1.00	Director	$0	$0	$0
BRIAN COULTER	DIRECTOR (THROUGH FEBRUARY 2024)	1.00	Director	$0	$0	$0
WILLIAM GORDON	RESIDENT DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL MCMAHON	DIRECTOR	1.00	Director	$0	$0	$0
ASHLEY DRAKE MERTZ	DIRECTOR	1.00	Director	$0	$0	$0
ANDY TAFT	DIRECTOR	1.00	Director	$0	$0	$0
CARLELA VOGEL	DIRECTOR	1.00	Director	$0	$0	$0
JIM WHITTON	DIRECTOR	1.00	Director	$0	$0	$0

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	$52,453,066	$42,000,284	$297,512,941	$10,452,782
2023	$43,723,696	$40,763,643	$310,022,626	$2,960,053
2022	$47,753,478	$39,174,655	$310,497,217	$8,578,823
2021	$42,657,417	$36,798,588	$284,578,418	$5,858,829
2020	$42,179,526	$38,202,985	$264,206,163	$3,976,541
2019	$38,408,408	$35,828,283	$292,469,447	$2,580,125
2018	$41,158,564	$34,371,437	$280,871,600	$6,787,127

THE CUMBERLAND REST INC