Nonprofit · EIN 88-0321190
NICHOLAS AND DOROTHY CUMMINGS FOUNDATION
Also known as CUMMINGS FOUNDATION
Tax-exempt · RENO, NV 89519
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,204,309 | $1,211,550 | -$7,241 | $24,256,043 | $21,065 | $24,234,978 |
| December 31, 2024 | 990-PF | $21,647,639 | $292,420 | $21,355,219 | $22,331,736 | $300 | $22,331,436 |
| December 31, 2023 | 990-PF | -$22,294 | $50,522 | -$72,816 | $648,997 | $0 | $648,997 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $722,452
- Interest
- $253
- Net gain from sales of assets
- $481,604
Expenses
- Grants and similar amounts paid
- $722,200
- Compensation of officers, directors and key employees
- $178,139
- Salaries, compensation and benefits (total)
- $106,456
- Disbursements for charitable purposes
- $1,082,531
- Excise tax on investment income
- $15,172
Balance sheet and other
- Total assets, start of year
- $22,331,736
- Total assets, end of year
- $24,256,043
- Total liabilities, end of year
- $21,065
- Net assets, end of year
- $24,234,978
- Fair market value of assets
- $24,256,043
- Qualifying distributions
- $1,082,531
- Net investment income
- $1,204,309
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 | Other / benefits |
|---|---|---|---|---|
| KRISTEN DEMARA 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | EXECUTIVE DIRECTOR | 40 | $178,139 | $20,414 |
| KIM DUVALL 1019 SILVER COYOTE, SPARKS, NV 89436 | ACCOUNTING MANAGER Highest-paid employee | 40 | $106,456 | $24,643 |
| JANET CUMMINGS 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | PRESIDENT | 1 | $0 | $0 |
| MARY DENNY 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR | 1 | $0 | $0 |
| KENT GEISER 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR | 1 | $0 | $0 |
| ANDREW M CUMMINGS 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR | 1 | $0 | $0 |
990-PF for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KRISTEN DEMARA 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | EXECUTIVE DIRECTOR | 40 | $100,888 | $19,378 |
| KIM DUVALL 1019 SILVER COYOTE, SPARKS, NV 89436 | ACCOUNTING MANAGER Highest-paid employee | 40 | $60,290 | $23,038 |
| JANET CUMMINGS 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | PRESIDENT | 1 | $0 | $0 |
| MARY DENNY 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR | 1 | $0 | $0 |
| KENT GEISER 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR | 1 | $0 | $0 |
| ANDREW M CUMMINGS 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR | 1 | $0 | $0 |
| OLIVIA RAGUSA 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR (THRU MAY '24) | 1 | $0 | $0 |
| BRETT SABATINI 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR (THRU MAY '24) | 1 | $0 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY DENNY 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | PRESIDENT | 1 | $19,200 |
| ANDREW M CUMMINGS 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | VICE PRESIDENT | 1 | $0 |
| DOROTHY M CUMMINGS 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | SECRETARY/TREASURER | 1 | $0 |
| OLIVIA RAGUSA 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | CHIEF FINANCIAL OFFICER | 1 | $0 |
| KRISTEN DEMARA 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | SECRETARY | 1 | $0 |
| BRETT SABATINI 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR | 1 | $0 |
| JANET CUMMINGS 4791 CAUGHLIN PARKWAY, RENO, NV 89519 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4781 CAUGHLIN PKWY, RENO, NV 89519-0906
- In care of
- % DOROTHY CUMMINGS
- Signed the 990-PF
- KRISTEN DEMARA, EXECUTIVE DIRECTOR
- Phone
- (775) 826-3311
- Return prepared by
- EIDE BAILLY 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 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
- 88-0321190
- 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
- 1995
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82Z)
- Assets (IRS master file)
- $24,256,043
- Income (IRS master file)
- $1,204,309
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,204,309 | $1,211,550 | $24,256,043 | IRS |
| 990-PF | December 2024 | $21,647,639 | $292,420 | $22,331,736 | XML |
| 990-PF | December 2023 | -$22,294 | $50,522 | $648,997 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | 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 88-0321190).
Questions about NICHOLAS AND DOROTHY CUMMINGS FOUNDATION
- What is the EIN of NICHOLAS AND DOROTHY CUMMINGS FOUNDATION?
- The employer identification number (EIN) of NICHOLAS AND DOROTHY CUMMINGS FOUNDATION is 88-0321190.
- Is NICHOLAS AND DOROTHY CUMMINGS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to NICHOLAS AND DOROTHY CUMMINGS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does NICHOLAS AND DOROTHY CUMMINGS FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of NICHOLAS AND DOROTHY CUMMINGS FOUNDATION 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 NICHOLAS AND DOROTHY CUMMINGS FOUNDATION 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 NICHOLAS AND DOROTHY CUMMINGS FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $178,139 (KRISTEN DEMARA, EXECUTIVE DIRECTOR).
- How much revenue does NICHOLAS AND DOROTHY CUMMINGS FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,204,309, expenses of $1,211,550 and total assets of $24,256,043 at year end.
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