Nonprofit · EIN 92-3655732
CUMMING PD FOUNDATION INC
Also known as PHIL HIGGINS
Tax-exempt · CUMMING, GA 30040
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,433,801 | $1,326,695 | $107,106 | $1,565,062 | $0 | $1,565,062 |
| December 31, 2024 | 990 | $2,015,982 | $595,404 | $1,420,578 | $1,519,207 | $61,251 | $1,457,956 |
| December 31, 2023 | 990-EZ | $143,750 | $106,372 | $37,378 | $37,378 | – | $37,378 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,424,905
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $6,271
- Net income from sales of inventory
- $2,625
- Other revenue
- $8,896
Expenses
- Grants and similar amounts paid
- $34,749
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,000
- Program services (functional)
- $1,323,695
- Management and general (functional)
- $3,000
Balance sheet and other
- Total assets, start of year
- $1,519,207
- Total assets, end of year
- $1,565,062
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,565,062
- Net assets with donor restrictions
- $1,565,062
- Gross receipts
- $1,433,801
- Employees
- 0
- Year formed
- 2022
- State of legal domicile
- GA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TROY BRUMBALOW | PRESIDENT Officer | 1 | $0 |
| PHIL HIGGINS | SECRETARY Officer | 1 | $0 |
| ALISON B SMITH | TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TROY BRUMBALOW | PRESIDENT Officer | 1 | $0 |
| PHIL HIGGINS | SECRETARY Officer | 1 | $0 |
| JEFF HONEA | TREASURER Officer | 1 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHIL HIGGINS | SECRETARY | 1 | $0 |
| JEFF HONEA | TREASURER | 1 | $0 |
| TROY BRUMBALOW | PRESIDENT | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 301 VETERANS MEMORIAL BLVD, CUMMING, GA 30040-2643
- In care of
- % DAVID MARSH JR
- Principal officer (990 for 2025)
- PHIL HIGGINS, 100 MAIN STREET, CUMMING, GA 30040
- Signed the 990
- PHIL HIGGINS, SECRETARY
- Phone
- (770) 781-2010
- Return prepared by
- RUSHTON LLC
Mission
THE ORGANIZATION WILL CONDUCT ACTIVITIES WHICH WILL PROVIDE STRATEGIC VISIONING, PUBLIC SAFETY INFRASTRUCTURE INVESTMENT, INNOVATIVE TECHNOLOGY, TRAINING, SUPPLEMENTAL ASSISTANCE FOR POLICE OFFICERS, AND A VARIETY OF COMMUNITY PROGRAMS TO ASSIST THE CUMMING POLICE DEPARTMENT IN MAKING THE CITY OF CUMMING A SAFER JURISDICTION. THIS ORGANIZATION IS ESTABLISHED UNDER GEORGIA SENATE BILL 361 AS A QUALIFIED LAW ENFORCEMENT FOUNDATION.
Program accomplishments
- SALARY SUPPLEMENTS PAID OR TRAINING PROVIDED DIRECTLY TO LAW ENFORCEMENT OFFICERS.Expenses $137,292 · grants $34,749
- TO PURCHASE, LEASE, MAINTAIN, OR IMPROVE EQUIPMENT TO BE USED BY SUCH LAW ENFORCEMENT OFFICERS.Expenses $774,939
- COVER THE COSTS OF THE OPERATION OF AN EMERGENCY RESPONSE TEAM THAT COMBINES LAW ENFORCEMENT OFFICERS AND BEHAVIORAL HEALTH SPECIALISTS.Expenses $411,464
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 92-3655732
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W99)
- Assets (IRS master file)
- $1,565,062
- Income (IRS master file)
- $1,433,801
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,433,801 | $1,326,695 | $1,565,062 | IRS |
| 990 | December 2024 | $2,015,982 | $595,404 | $1,519,207 | IRS |
| 990-EZ | December 2023 | $143,750 | $106,372 | $37,378 | XML |
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 92-3655732).
Questions about CUMMING PD FOUNDATION INC
- What is the EIN of CUMMING PD FOUNDATION INC?
- The employer identification number (EIN) of CUMMING PD FOUNDATION INC is 92-3655732.
- Is CUMMING PD FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to CUMMING PD FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CUMMING PD FOUNDATION INC 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 CUMMING PD FOUNDATION INC 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 CUMMING PD FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CUMMING PD FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names PHIL HIGGINS.
- Who are the officers and directors of CUMMING PD FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does CUMMING PD FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,433,801, expenses of $1,326,695 and total assets of $1,565,062 at year end.
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