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Nonprofit · EIN 87-0440091

CUMMING FOUNDATION

Tax-exempt · JACKSON, WY 83001

Financials

$121.8M$2.1M2023$41.3M$6.3M2024
Revenue Expenses · by fiscal year end
Financials of CUMMING FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-PF$41,291,101$6,255,002$35,036,099$243,307,734$0$243,307,734
December 31, 2023990-PF (amended)$121,817,749$2,093,942$119,723,807$207,156,093$0$207,156,093
Financial details: 990-PF for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$40,937,240
Dividends
$388,468
Interest
$2,261
Net rental income
$10,334
Net gain from sales of assets
$9,856,184
Other income
-$9,913,052

Expenses

Grants and similar amounts paid
$515,655
Compensation of officers, directors and key employees
$179,127
Disbursements for charitable purposes
$1,082,060
Excise tax on investment income
$136,803

Balance sheet and other

Total assets, start of year
$207,156,093
Total assets, end of year
$243,307,734
Total liabilities, end of year
$0
Net assets, end of year
$243,307,734
Fair market value of assets
$278,620,435
Qualifying distributions
$1,482,060
Net investment income
$10,457,127

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
DAVID E CUMMING
PO BOX 4902, JACKSON, WY 83001
TRUSTEE AND PRESIDENT17.2$179,127
Annette P Cumming
PO BOX 4902, JACKSON, WY 83001
VP, TRUSTEE, AND EXECUTIVE DIRECTOR1$0
Cathy Handley
PO BOX 4902, JACKSON, WY 83001
Treasurer1$0
JESSICA GRANT
PO BOX 4902, JACKSON, WY 83001
SECRETARY1$0
JOHN D CUMMING
PO BOX 4902, JACKSON, WY 83001
TRUSTEE1$0
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
DAVID E CUMMING
PO BOX 4902, JACKSON, WY 83001
TRUSTEE AND PRESIDENT17.2$160,290
Annette P Cumming
PO BOX 4902, JACKSON, WY 83001
VP, TRUSTEE, AND EXECUTIVE DIRECTOR0.2$0
Cathy Handley
PO BOX 4902, JACKSON, WY 83001
Treasurer1$0
JESSICA GRANT
PO BOX 4902, JACKSON, WY 83001
SECRETARY1$0
JOHN D CUMMING
PO BOX 4902, JACKSON, WY 83001
TRUSTEE1$0

Address and contacts

Address (IRS master file)
148 REDMOND, JACKSON, WY 83001-8059
In care of
% CATHY HANDLEY
Signed the 990-PF
CATHY HANDLEY, TREASURER
Phone
(307) 734-0708
Return prepared by
ERNST & YOUNG US LLP

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
87-0440091
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
1987
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$243,307,734
Income (IRS master file)
$41,681,779

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2024$41,291,101$6,255,002$243,307,734XML
990-TDecember 2024–––IRS
990-PFDecember 2023$121,817,749$2,093,942$207,156,093XML
990-TDecember 2023–––IRS
990-PFDecember 2022–––IRS
990-TDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-TDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-TDecember 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-0440091).

Questions about CUMMING FOUNDATION

What is the EIN of CUMMING FOUNDATION?
The employer identification number (EIN) of CUMMING FOUNDATION is 87-0440091.
Is CUMMING FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
Are donations to CUMMING FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does CUMMING FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of CUMMING FOUNDATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CUMMING FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2024.
Who are the officers and directors of CUMMING FOUNDATION?
The 990-PF for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $179,127 (DAVID E CUMMING, TRUSTEE AND PRESIDENT).
How much revenue does CUMMING FOUNDATION have?
On its 990-PF for the year ended December 31, 2024 it reported revenue of $41,291,101, expenses of $6,255,002 and total assets of $243,307,734 at year end.

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