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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 55-0792184

CUMBERLAND UNIVERSITY & REFORMED SEMINARY

Tax-exempt · APEX, NC 27502

Address and contacts

Address (IRS master file)
1209 BUNGALOW PARK DR, APEX, NC 27502-8099
Mailing address (990-N for 2025)
1209 BUNGALOW PARK DR, APEX NC 27502
Principal officer (990-N for 2025)
DAVID RHEE, 42-34 248 ST, LITTLE NECK NY 11363

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for CUMBERLAND UNIVERSITY & REFORMED SEMINARY

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
55-0792184
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2003
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Education (B50)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: DAVID RHEE
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: David Bon Rhee
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: David Bon Rhee
December 31, 2023≤ $50,000 receipts––e-Postcard
990December 2022$6,000$5,923$22,407IRS
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 55-0792184).

Questions about CUMBERLAND UNIVERSITY & REFORMED SEMINARY

What is the EIN of CUMBERLAND UNIVERSITY & REFORMED SEMINARY?
The employer identification number (EIN) of CUMBERLAND UNIVERSITY & REFORMED SEMINARY is 55-0792184.
Is CUMBERLAND UNIVERSITY & REFORMED SEMINARY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
Are donations to CUMBERLAND UNIVERSITY & REFORMED SEMINARY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CUMBERLAND UNIVERSITY & REFORMED SEMINARY file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of CUMBERLAND UNIVERSITY & REFORMED SEMINARY 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 CUMBERLAND UNIVERSITY & REFORMED SEMINARY last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of CUMBERLAND UNIVERSITY & REFORMED SEMINARY?
The 990-N for 2025 names DAVID RHEE.

Other nonprofits in APEX

All nonprofits in APEX · North Carolina · Education