CUMBERLAND COMMUNITY DEVELOPMENT C… - Form 990 Financial Data

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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

2021

Legal Domicile

Principal Officer

STEPHAN VIEHWEG

Phone

3178946200

Tax Period

2025-01-01 to 2025-12-31

CUMBERLAND COMMUNITY DEVELOPMENT CORPORATION, founded in 2021, is a small nonprofit in the Community Improvement sector that reported $262K in total revenue in fiscal year 2025. The organization ran a surplus of $113K, a strong 43% operating margin.

Mission

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.

Program Service Accomplishments

Program 1

Expenses: $134,220 Revenue: $4,000

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 PROVIDE THE DEVELOPMENT THAT THE TOWN IS TRYING TO PROMOTE, WHILE CONTRIBUTING THE ADDITIONAL PUBLIC INFRASTRUCTURE AND AMENITIES THAT WILL MAKE THE TOWN A MORE DYNAMIC AND THRIVING PLACE TO LIVE.

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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 (2025)

Revenue Breakdown

Contributions & Grants $257,500

Program Service Revenue $4,000

Investment Income $0

Other Revenue $0

TOTAL REVENUE $261,500

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $134,220

Other Expenses $148,570

TOTAL EXPENSES $148,570

Year-over-Year Comparison

	2025	2024	Change
Revenue	$261,500	$257,285	+0.0%
Expenses	$148,570	$322,782	-0.5%
Net Income	$112,930	$-65,497	-2.7%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MIKE HIGBEE	BOARD OF DIRECTORS	0.10	Director	$0	$0	$0
RACHEL CONEY	BOARD OF DIRECTORS	0.10	Director	$0	$0	$0
STEPHAN VIEHWEG	BOARD OF DIRECTORS	0.10	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
2025	$261,500	$148,570	$1,996,045	$112,930
2024	$257,285	$322,872	$1,994,226	$-65,587

CUMBERLAND COMMUNITY DEVELOPMENT CORPORATION