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Nonprofit · EIN 01-0052260

CUMBERLAND CLUB

Tax-exempt · PORTLAND, ME 04101

Financials

$1.7M$1.3M2023$1.3M$1.3M2024
Revenue Expenses · by fiscal year end
Financials of CUMBERLAND CLUB by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,295,279$1,292,413$2,866$1,864,675$282,434$1,582,241
December 31, 2023990$1,655,969$1,285,267$370,702$1,799,731$275,819$1,523,912
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,195,427
Investment income
$27,541
Net income from sales of inventory
$12,323
Other revenue
$72,311

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$156,263
Other salaries and wages
$341,379
Salaries, compensation and benefits (total)
$702,233
Professional fundraising fees
$0
Occupancy
$184,624
Depreciation
$106,465
Program services (functional)
$576,758
Management and general (functional)
$715,655

Balance sheet and other

Total assets, start of year
$1,799,731
Total assets, end of year
$1,864,675
Total liabilities, end of year
$282,434
Net assets, end of year
$1,582,241
Land, buildings and equipment
$894,932
Publicly traded securities
$627,365
Net assets without donor restrictions
$1,370,656
Net assets with donor restrictions
$211,585
Gross unrelated business income
$82,132
Gross receipts
$2,413,996
Employees
45
Volunteers
0
Year formed
1878
State of legal domicile
ME

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 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
Mark RobertsGeneral Manager
Officer
40$147,846$8,416
Paul StevensPresident
Trustee or director, Officer
6$0$0
Ron GuerinVice President
Trustee or director, Officer
2$0$0
Elizabeth AstorSecretary
Trustee or director, Officer
1$0$0
Rich DanaTreasurer
Trustee or director, Officer
1$0$0
John HatcherHouse Chair
Trustee or director, Officer
1$0$0
Matthew AreyDirector
Trustee or director
1$0$0
Jeffery ByrnesDirector
Trustee or director
1$0$0
MaryEllen FitzgeraldDirector
Trustee or director
1$0$0
John GaudetDirector
Trustee or director
1$0$0
David HinesDirector
Trustee or director
1$0$0
Mark HutchinsDirector
Trustee or director
1$0$0
Elizabeth PolanskyDirector
Trustee or director
1$0$0
Emma WilsonDirector
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 14 people
NameTitleHours / weekCompensationOther / benefits
Mark RobertsGeneral Manager
Officer
40$136,519$7,957
Paul StevensPresident
Trustee or director, Officer
6$0$0
Ron GuerinVice President
Trustee or director, Officer
2$0$0
Elizabeth AstorSecretary
Trustee or director, Officer
1$0$0
Rich DanaTreasurer
Trustee or director, Officer
1$0$0
John HatcherHouse Chair
Trustee or director, Officer
1$0$0
Matthew AreyDirector
Trustee or director
1$0$0
Jeffery ByrnesDirector
Trustee or director
1$0$0
MaryEllen FitzgeraldDirector
Trustee or director
1$0$0
John GaudetDirector
Trustee or director
1$0$0
David HinesDirector
Trustee or director
1$0$0
Mark HutchinsDirector
Trustee or director
1$0$0
Elizabeth PolanskyDirector
Trustee or director
1$0$0
Emma WilsonDirector
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
116 HIGH ST, PORTLAND, ME 04101-3815
Principal officer (990 for 2024)
Ron Guerin, 116 High Street, Portland, ME 04101
Signed the 990
Ron Guerin, Vice President
Phone
(207) 773-6402
Return prepared by
PGM LLC

Mission

The Cumberland Club was organized in 1877 as a voluntary association "for the purpose of mutual enjoyment of cultural and social amenities."

990 for the year ended December 31, 2024

Program accomplishments

  • Provide meals and social functions for members.
    Expenses $576,758 · revenue $1,185,606

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
01-0052260
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1942
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,864,675
Income (IRS master file)
$2,413,996

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,295,279$1,292,413$1,864,675XML
990December 2023$1,655,969$1,285,267$1,799,731XML
990December 2022$1,210,185$1,217,482$1,615,972IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––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 01-0052260).

Questions about CUMBERLAND CLUB

What is the EIN of CUMBERLAND CLUB?
The employer identification number (EIN) of CUMBERLAND CLUB is 01-0052260.
Is CUMBERLAND CLUB tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1942.
Are donations to CUMBERLAND CLUB tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does CUMBERLAND CLUB file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of CUMBERLAND CLUB 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 CUMBERLAND CLUB last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of CUMBERLAND CLUB?
The 990 for the year ended December 31, 2024 names Ron Guerin.
Who are the officers and directors of CUMBERLAND CLUB?
The 990 for the year ended December 31, 2024 lists 14 people; 1 received compensation from the organization, the highest $147,846 (Mark Roberts, General Manager).
How much revenue does CUMBERLAND CLUB have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,295,279, expenses of $1,292,413 and total assets of $1,864,675 at year end.

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