CUMMING PD FOUNDATION INC (EIN 923655732) - 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

2022

Legal Domicile

Principal Officer

PHIL HIGGINS

Phone

7707812010

Tax Period

2025-01-01 to 2025-12-31

CUMMING PD FOUNDATION INC, founded in 2022, is a community nonprofit in the Public & Societal Benefit sector that reported $1.4M in total revenue in fiscal year 2025. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $1.3M left a modest 7% surplus.

Mission

THE ORGANIZATION WILL CONDUCT ACTIVITIES WHICH WILL PROVIDE STRATEGIC VISIONING, PUBLIC SAFETY INFRASTRUCTURE INVESTMENT, INNOVATIVE TECHNOLOGY, TRAINING, SUPPLEMENTAL ASSISTANCE FOR POLICE OFFICERS, AND A VARIETY OF COMMUNITY PROGRAMS TO ASSIST THE CUMMING POLICE DEPARTMENT IN MAKING THE CITY OF CUMMING A SAFER JURISDICTION. THIS ORGANIZATION IS ESTABLISHED UNDER GEORGIA SENATE BILL 361 AS A QUALIFIED LAW ENFORCEMENT FOUNDATION.

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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 $1,424,905

Program Service Revenue $0

Investment Income $0

Other Revenue $8,896

TOTAL REVENUE $1,433,801

Expense Breakdown

Grants Paid $34,749

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,323,695

Other Expenses $1,291,946

TOTAL EXPENSES $1,326,695

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,433,801	$2,015,982	-0.3%
Expenses	$1,326,695	$595,404	+1.2%
Net Income	$107,106	$1,420,578	-0.9%

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
TROY BRUMBALOW	PRESIDENT	1.00	Officer	$0	$0	$0
PHIL HIGGINS	SECRETARY	1.00	Officer	$0	$0	$0
ALISON B SMITH	TREASURER	1.00	Officer	$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	$1,433,801	$1,326,695	$1,565,062	$107,106
2024	No data	No data	No data	No data

CUMMING PD FOUNDATION INC