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Cumberland University & Reformed Seminary

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Graduate, Professional Schools (Separate Entities) (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2022 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.

Summary charts: organization finances over time

Revenue
$6k (2022)

Expenses
$5.92k (2022)

Total Assets
$22.4k (2022)

Total Liabilities
$0 (2022)

Source: Form 990 tax filings from 2011 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,000
Expenses
$5,923
Net Income
$77
Net Assets
$22,407
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,000
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $22,407
Total Liabilities $0
Net Assets $22,407
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Sarah J Kim (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$15,000
Expenses
$5,256
Net Income
$9,744
Net Assets
$22,330
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,000
13.3%
Program Services $13,000
86.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $22,330
Total Liabilities $0
Net Assets $22,330
Compensation
Key Employees and Officers Compensation Related Other
Sarah J Kim (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$9,000
Expenses
$13,263
Net Income
-$4,263
Net Assets
$12,586
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $9,000
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $12,586
Total Liabilities $0
Net Assets $12,586
Compensation
Key Employees and Officers Compensation Related Other
David T Kim (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$16,500
Expenses
$18,896
Net Income
-$2,396
Net Assets
$16,849
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $16,500
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $16,849
Total Liabilities $0
Net Assets $16,849
Compensation
Key Employees and Officers Compensation Related Other
David T Kim (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$19,870
Expenses
$21,617
Net Income
-$1,747
Net Assets
$19,245
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $19,870
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $19,245
Total Liabilities $0
Net Assets $19,245
Compensation
Key Employees and Officers Compensation Related Other
David T Kim (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,196
Expenses
$25,487
Net Income
-$291
Net Assets
$20,992
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $25,196
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $22,408
Total Liabilities $1,416
Net Assets $20,992
Compensation
Key Employees and Officers Compensation Related Other
David T Kim (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$26,512
Expenses
$27,882
Net Income
-$1,370
Net Assets
$21,283
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $26,512
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $22,698
Total Liabilities $1,415
Net Assets $21,283
Compensation
Key Employees and Officers Compensation Related Other
David T Kim (President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,345
Expenses
$27,411
Net Income
-$2,066
Net Assets
$22,653
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $25,345
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $22,653
Total Liabilities $0
Net Assets $22,653
Compensation
Key Employees and Officers Compensation Related Other
David T Kim (President) $0 $0 $0
David T Kim (President) $0 $0 $0
David T Kim (President) $0 $0 $0
Chester M Martin (President) $0 $0 $0
Sarang Kim (Trustee) $0 $0 $0
Gunha Song (Pastor) $0 $0 $0
Sarah Kim (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$27,140
Expenses
$30,080
Net Income
-$2,940
Net Assets
$24,719
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $27,140
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $24,719
Total Liabilities $0
Net Assets $24,719
Compensation
Key Employees and Officers Compensation Related Other
David T Kim (President) $0 $0 $0
Chester M Martin (President) $0 $0 $0
Sarang Kim (Trustee) $0 $0 $0
Gunha Song (Pastor) $0 $0 $0
Sarah Kim (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$31,352
Expenses
$38,215
Net Income
-$6,863
Net Assets
$27,659
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $31,352
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $6,000
15.7%
Assets/Debt
Total Assets $27,659
Total Liabilities $0
Net Assets $27,659
Compensation
Key Employees and Officers Compensation Related Other
David T Kim (President) $0 $0 $0
Chester M Martin (President) $0 $0 $0
Sarang Kim (Trustee) $0 $0 $0
Gunha Song (Pastor) $0 $0 $0
Sarah Kim (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,540
Expenses
$36,184
Net Income
-$10,644
Net Assets
$34,522
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $25,540
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $34,522
Total Liabilities $0
Net Assets $34,522

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,179
Expenses
$21,511
Net Income
$1,668
Net Assets
$45,166
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,179
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $45,166
Total Liabilities $0
Net Assets $45,166

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Oct.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Types of Nonprofits

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