CUMBERLAND ACADEMY (EIN 752651114) - 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

1998

Legal Domicile

Principal Officer

DR JAMES COTTON

Phone

9035812890

Tax Period

2024-09-01 to 2025-06-30

CUMBERLAND ACADEMY, founded in 1998, is a mid-sized nonprofit that reported $22.6M in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year.

Mission

TO PROVIDE A SUPERIOR ACADEMIC PROGRAM ENHANCED BY TRAINING IN PERFORMING ARTS AND A TECHNOLOGICALLY ADVANCED CURRICULUM.

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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 (2024)

Revenue Breakdown

Contributions & Grants $20,539,719

Program Service Revenue $1,509,105

Investment Income $301,512

Other Revenue $201,633

TOTAL REVENUE $22,551,969

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,802,783

Fundraising Expenses $68,207

Program Expenses $15,712,363

Other Expenses $9,793,197

TOTAL EXPENSES $22,595,980

Year-over-Year Comparison

	2024	2023	Change
Revenue	$22,551,969	$24,724,177	-0.1%
Expenses	$22,595,980	$27,534,143	-0.2%
Net Income	$-44,011	$-2,809,966	-1.0%

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

489

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

$114,854

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR JAMES COTTON	BOARD PRESIDENT	1.00	Officer Director	$0	$0	$0
NAKEIA WARD	BOARD MEMBER	1.00	Director	$0	$0	$0
DR KENNETH CUSHMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
BILL MORALES	SECRETARY	1.00	Officer Director	$0	$0	$0
FRANK WARD	BOARD MEMBER	1.00	Director	$0	$0	$0
JILL KINSLEY	BOARD MEMBER	1.00	Director	$0	$0	$0
NORMA COTTON	EXECUTIVE DIRECTOR	40.00	Officer	$114,854	$0	$114,854

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
2025	$22,551,969	$22,595,980	$90,597,348	$-44,011
2024	$24,724,177	$27,534,143	$95,415,735	$-2,809,966
2023	$24,348,710	$25,738,353	$89,393,211	$-1,389,643
2022	$22,775,705	$22,654,759	$91,837,212	$120,946
2021	$21,554,742	$21,002,181	$90,731,403	$552,561
2020	$22,998,506	$19,766,061	$91,533,480	$3,232,445
2019	$19,535,010	$16,692,879	$70,147,913	$2,842,131
2018	$16,730,314	$13,862,688	$57,077,103	$2,867,626

CUMBERLAND ACADEMY