Cumberland University

Nonprofit profile at a glance

EIN
620599339
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Lebanon, TN, USA
Phone
6155471249
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$82,170,753
Expenses
$78,373,062
Assets
$83,447,053
Liabilities
$17,703,573

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

42 people listed

Executive titles in this filing

  • PAUL STUMB (PRESIDENT)

Highest reported compensation

  • PAUL STUMB (PRESIDENT): $304,014 total reported compensation
  • RON PAVAN (VP ATHLETICS AND FACILITIES): $198,093 total reported compensation
  • C WILLIAM MCKEE (PROVOST VP ACADEMIC AFFAIRS): $192,483 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of cumberland university is to provide a personalized, high-quality, value-based educational experience that equips learners to lead, serve, and excel in an ever-evolving world.

What it reported doing in 2024

Instruction - private university providing education for approximately 2,042 full-time and 704 part-time undergraduate and 711 graduate students through its nine undergraduate divisions and graduate programs.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 61% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 87
  • Accountability: 86
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.9%; rating input score 81
  • Program expense ratio: 85.5%; rating input score 85
  • Fundraising efficiency: $6.48 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.6%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 80.9% of revenue deployed · 85.5% of spending went to programs
  • Governance: 31 of 31 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $67M in reported program spending
  • Leadership: top reported pay $304K · 42 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $106K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.