CUMBERLAND RESIDENTIAL AND EMPLOYMENT SERVICES & TRAINING INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CUMBERLAND RESIDENTIAL AND EMPLOYMENT SERVICES & TRAINING INC (EIN 56-1258754)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-12
IRS object ID: 201430439349300703
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-12T07:23:04-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MCFADYEN & SUMNER CPAS PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	572 EXECUTIVE PLACE	AddressLine1
City	FAYETTEVILLE	City
State	NC	State
ZIP Code	28305	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	561258754	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CUMBERLAND RESIDENTIAL AND	BusinessNameLine1
Business Name Line2	EMPLOYMENT SERVICES & TRAINING INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	CUMB	NameControl
Phone	9104873131	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 877	AddressLine1
City	FAYETTEVILLE	City
State	NC	State
ZIP Code	28302	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DWAYNE PATTERSON	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	9104873131	Phone
Date Signed	2013-10-25	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID E MAXWELL JR	Name
Phone	9103233100	Phone
Date Prepared	2014-02-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Name Of Principal Officer Person	DWAYNE PATTERSON EXECUTIVE DIR	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 877	AddressLine1
City	FAYETTEVILLE	City
State	NC	State
ZIP Code	28302	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1234822	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1979	YearFormation
State Legal Domicile	NC	StateLegalDomicile
Activity Or Mission Description	PROVIDE LONG-TERM RESIDENTIAL SERVICES TO PERSONS HAVING MEDICALLY DIAGNOSED DISABILITIES ATTRIBUTABLE TO MENTAL RETARDATION, CEREBRAL PALSY, AUTISM, OR EPILEPSY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	37	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1482359	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1229939	ProgramServiceRevenueCY
Investment Income Prior Year	7045	InvestmentIncomePriorYear
Investment Income Current Year	4883	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1489404	TotalRevenuePriorYear
Total Revenue Current Year	1234822	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	936245	SalariesEtcPriorYear
Salaries Etc Current Year	873438	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	453589	OtherExpensePriorYear
Other Expenses Current Year	412317	OtherExpensesCurrentYear
Total Expenses Prior Year	1389834	TotalExpensesPriorYear
Total Expenses Current Year	1285755	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	99570	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-50933	RevenuesLessExpensesCY
Total Assets BOY	1389274	TotalAssetsBOY
Total Assets EOY	1349661	TotalAssetsEOY
Total Liabilities BOY	891363	TotalLiabilitiesBOY
Total Liabilities EOY	902681	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	497911	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	446980	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	PROVIDE LONG-TERM RESIDENTIAL SERVICES TO PERSONS HAVING MEDICALLY DIAGNOSED DISABILITIES ATTRIBUTABLE TO MENTAL RETARDATION, CEREBRAL PALSY, AUTISM, OR EPILEPSY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	652988	Expense
Description	THE ORGANIZATION OPERATES FIVE HOMES FOR THE PURPOSE OF PROVIDING GROUP HOME LIVING FOR DEVELOPMENTALLY DISABLED PERSONS IN THE GREATER FAYETTEVILLE, NORTH CAROLINA AREA. OUR PROGRAM PROVIDES A FAMILY ATMOSPHERE IN WHICH EACH RESIDENT CAN PARTICIPATE AS AN ACTIVE MEMBER OF A HOUSEHOLD. INDIVIDUALIZED PROGRAMS ARE DESIGNED TO MAXIMIZE SKILLS IN PERSONAL CARE, COMMUNITY SURVIVAL, LEISURE TIME ACTIVITIES, AND INTERPERSONAL RELATIONSHIPS. ALL OF OUR HOMES ARE DESIGNED AND BUILT SPECIFICALLY TO MEET THE NEEDS OF THE DEVELOPMENTALLY DISABLED. STAFF AT EACH HOME ARE AVAILABLE TO RESIDENTS 24 HOURS A DAY. WORKING TO ENSURE A PLEASANT FAMILY ATMOSPHERE, STAFF INTERACT WITH RESIDENTS AS A GROUP AND INDIVIDUALLY TO ENHANCE AND IMPROVE THEIR LIVES THROUGH EDUCATION, TRAINING, AND POSITIVE SUPPORT.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	537569	Expense
Description	RESIDENTS PARTICIPATE IN YEAR-ROUND EDUCATIONAL PROGRAMS, SHELTERED WORKSHOPS, COMMUNITY INTEGRATION PROGRAMS, AND STAFF-SUPERVISED COMMUNITY EMPLOYMENT.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1190557	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	37	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DWAYNE PATTERSON	NamePerson
Telephone Number	9104873131	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 971	AddressLine1
City	FAYETTEVILLE	City
State	NC	State
ZIP Code	28302	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DAVID ALLRED
CHAIRMAN	X	X	0	0	0
MICHAEL PATTERSON
VICE-CHAIR	X	X	0	0	0
PHYLLIS HIGNIGHT
SECRETARY	X	X	0	0	0
BETTY GEORGE
BOARD MEMBER	X		0	0	0
STEPHANIE BOSTOCK
TREASURER	X		0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1229939	TotalRevenueColumn
Related Or Exempt Function Income	1229939	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	1229939	TotalProgramServiceRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	4883	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	4883	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	4883	TotalRevenueColumn
Related Or Exempt Function Income	4883	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1234822	TotalRevenueColumn
Related Or Exempt Function Income	1234822	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	719873	Total
Program Services	691492	ProgramServices
Management And General	28381	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	98494	Total
Program Services	94643	ProgramServices
Management And General	3851	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	55071	Total
Program Services	52900	ProgramServices
Management And General	2171	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	24413	Total
Program Services	14448	ProgramServices
Management And General	9965	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	15980	Total
Program Services	15980	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	27859	Total
Program Services	23387	ProgramServices
Management And General	4472	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	88726	Total
Program Services	74243	ProgramServices
Management And General	14483	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	7807	Total
Program Services	7807	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	45806	Total
Program Services	45806	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	38722	Total
Program Services	34426	ProgramServices
Management And General	4296	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	16676	Total
Program Services	16406	ProgramServices
Management And General	270	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD AND PROVISIONS	54180	52554	1626
VEHICLE SUPPLIES	25906	23397	2509
OTHER EXPENSES	24706	12177	12529
TRAINING	20807	14197	6610

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	20729	Total
Program Services	16694	ProgramServices
Management And General	4035	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1285755	Total
Program Services	1190557	ProgramServices
Management And General	95198	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2037	BOY
EOY	3745	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	154439	BOY
EOY	126008	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	194651	BOY
EOY	102264	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	44152	BOY
EOY	141778	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	15439	BOY
EOY	9400	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1240948	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	296869	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	966376	BOY
EOY	944079	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	12180	BOY
EOY	22387	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1389274	BOY
EOY	1349661	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	46587	BOY
EOY	69872	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	824500	BOY
EOY	810808	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	8482	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	11794	BOY
EOY	22001	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	891363	BOY
EOY	902681	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	497911	BOY
EOY	446980	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	497911	BOY
EOY	446980	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1389274	BOY
EOY	1349661	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-50933	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	551168	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1063632	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1353336	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1476428	CurrentTaxYearMinus1Year
Current Tax Year	1245245	CurrentTaxYear
Total	5689809	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	551168	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1063632	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1353336	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1476428	CurrentTaxYearMinus1Year
Current Tax Year	1245245	CurrentTaxYear
Total	5689809	Total

Field	Value	IRS element (for citing)
Public Support Total170	5689809	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	189	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	160	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	159	CurrentTaxYearMinus2Years
Total	508	Total

Field	Value	IRS element (for citing)
Total Support	5690317	TotalSupport
Gross Receipts From Admissions Etc	1229939	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99990	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99990	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	30000	OtherCostOrOtherBasis
Book Value	30000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	879222	OtherCostOrOtherBasis
Depreciation	37574	Depreciation
Book Value	841648	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	331726	OtherCostOrOtherBasis
Depreciation	259295	Depreciation
Book Value	72431	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	944079	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	RESERVE FOR RESIDENTS' CASH ACCOUNT	Description
Amount	$22,001	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	22001	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	1234822	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1234822	RevenueSubtotal
Total Revenue Per Form990	1234822	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1285755	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1285755	ExpensesSubtotal
Total Expenses Per Form990	1285755	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FIRST ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4A	SUPPORT.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS PREPARED BY INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND PROVIDED TO ORGANIZATION'S EXECUTIVE DIRECTOR.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY TO ENSURE THAT THERE ARE NO POTENTIAL CONFLICTS.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE ORGANIZATION FOLLOWS THE PROCESS DESCRIBED IN TREASURY REGULATION 4958 (6)(C) FOR ESTABLISHING THE REBUTTABLE PRESUMPTION OF REASONABLENESS IN THE REVIEW, APPROVAL, AND DOCUMENTATION OF OFFICER, KEY MANAGEMENT, AND DIRECTOR COMPENSATION. THE ENTIRE GOVERNING BODY REVIEWS AND APPROVES THE ENTIRE COMPENSATION PACKAGE OF EACH PERSON BASED ON COMPARABILITY FACTORS INCLUDING BUT NOT LIMITED TO THE SIZE OF THE ORGANIZATION, THE GEOGRAPHICAL LOCATION OF THE ORGANIZATION, AND THE EMPLOYEE'S LENGTH OF SERVICE.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE ORGANIZATION FOLLOWS THE PROCESS DESCRIBED IN TREASURY REGULATION 4958 (6)(C) FOR ESTABLISHING THE REBUTTABLE PRESUMPTION OF REASONABLENESS IN THE REVIEW, APPROVAL, AND DOCUMENTATION OF OFFICER, KEY MANAGEMENT, AND DIRECTOR COMPENSATION. THE ENTIRE GOVERNING BODY REVIEWS AND APPROVES THE ENTIRE COMPENSATION PACKAGE OF EACH PERSON BASED ON COMPARABILITY FACTORS INCLUDING BUT NOT LIMITED TO THE SIZE OF THE ORGANIZATION, THE GEOGRAPHICAL LOCATION OF THE ORGANIZATION, AND THE EMPLOYEE'S LENGTH OF SERVICE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

CUMBERLAND RESIDENTIAL AND EMPLOYMENT SERVICES & TRAINING INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

Activity2 Activity2

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

Program Service Revenue ProgramServiceRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Total Revenue TotalRevenue

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Interest Interest

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Pledges And Grants Receivable PledgesAndGrantsReceivable

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Gross Investment Income170 GrossInvestmentIncome170

Schedule D IRS990ScheduleD

Land Land

Buildings Buildings

Equipment Equipment

Other Liabilities OtherLiabilities

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

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