Nonprofit · EIN 26-6652731
FIRST CUMBERLAND PRESBYTERIAN CHURCH TR
Also known as JAMES CLIFTON LONG TTEE
Tax-exempt · BOWLING GREEN, KY 42104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $35,003 | $24,644 | $10,359 | $428,960 | $74 | $428,886 |
| December 31, 2024 | 990-PF | $27,901 | $24,475 | $3,426 | $418,677 | $150 | $418,527 |
| December 31, 2023 | 990-PF | $18,008 | $24,166 | -$6,158 | $415,460 | $0 | $415,460 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $21,067
- Net gain from sales of assets
- $13,936
Expenses
- Grants and similar amounts paid
- $23,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $23,000
- Excise tax on investment income
- $474
Balance sheet and other
- Total assets, start of year
- $418,677
- Total assets, end of year
- $428,960
- Total liabilities, end of year
- $74
- Net assets, end of year
- $428,886
- Fair market value of assets
- $474,737
- Qualifying distributions
- $23,000
- Net investment income
- $35,003
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES C LONG CPA 3332 BOW DRIVE, 3332 Bow Dr, Bowling Green, KY 42104 | TRUSTEE | 0.25 | $1,020 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES C LONG CPA 3332 BOW DRIVE, 3332 Bow Dr, Bowling Green, KY 42104 | TRUSTEE | 0.25 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES C LONG 3332 BOW DRIVE, BOWLING GREEN, KY 42104 | TRUSTEE | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 3332 BOW DR, BOWLING GREEN, KY 42104-4635
- In care of
- % JAMES C LONG
- Signed the 990-PF
- JAMES C LONG CPA, TRUSTEE
- Phone
- (270) 991-6081
- Return prepared by
- JAMES C LONG CPA
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-6652731
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $428,960
- Income (IRS master file)
- $41,965
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $35,003 | $24,644 | $428,960 | IRS |
| 990-PF | December 2024 | $27,901 | $24,475 | $418,677 | XML |
| 990-PF | December 2023 | $18,008 | $24,166 | $415,460 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 26-6652731).
Questions about FIRST CUMBERLAND PRESBYTERIAN CHURCH TR
- What is the EIN of FIRST CUMBERLAND PRESBYTERIAN CHURCH TR?
- The employer identification number (EIN) of FIRST CUMBERLAND PRESBYTERIAN CHURCH TR is 26-6652731.
- Is FIRST CUMBERLAND PRESBYTERIAN CHURCH TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to FIRST CUMBERLAND PRESBYTERIAN CHURCH TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FIRST CUMBERLAND PRESBYTERIAN CHURCH TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FIRST CUMBERLAND PRESBYTERIAN CHURCH TR due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST CUMBERLAND PRESBYTERIAN CHURCH TR last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FIRST CUMBERLAND PRESBYTERIAN CHURCH TR?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $1,020 (JAMES C LONG CPA, TRUSTEE).
- How much revenue does FIRST CUMBERLAND PRESBYTERIAN CHURCH TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $35,003, expenses of $24,644 and total assets of $428,960 at year end.
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All nonprofits in BOWLING GREEN · Kentucky · Philanthropy, voluntarism and grantmaking foundations