CUMBERLAND RESIDENTIAL AND EMPLOYMENT SERVICES & TRAINING INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: CUMBERLAND RESIDENTIAL AND EMPLOYMENT SERVICES & TRAINING INC (EIN 56-1258754)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-02-15
IRS object ID: 201320469349301707
Schema version: 2011v1.5
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	2013-02-15T11:36:32-06:00	Timestamp
Tax Period End Date	2012-06-30	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	2011-07-01	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 971	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	2012-09-07	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID E MAXWELL JR	Name
Phone	9103233100	Phone
Date Prepared	2013-02-15	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

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

Field	Value	IRS element (for citing)
Gross Receipts	1491345	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	33	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1353336	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1482359	ProgramServiceRevenueCY
Investment Income Prior Year	159	InvestmentIncomePriorYear
Investment Income Current Year	7045	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1353495	TotalRevenuePriorYear
Total Revenue Current Year	1489404	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	835811	SalariesEtcPriorYear
Salaries Etc Current Year	936245	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	418709	OtherExpensePriorYear
Other Expenses Current Year	453589	OtherExpensesCurrentYear
Total Expenses Prior Year	1254520	TotalExpensesPriorYear
Total Expenses Current Year	1389834	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	98975	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	99570	RevenuesLessExpensesCY
Total Assets BOY	742882	TotalAssetsBOY
Total Assets EOY	1389274	TotalAssetsEOY
Total Liabilities BOY	344541	TotalLiabilitiesBOY
Total Liabilities EOY	891363	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	398341	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	497911	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	738107	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	497455	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	1235562	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
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	4	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	33	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 (7 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
JC FAIRCLOTH
CO-TREASURER	X	X	0	0	0
LORI HULL
TREASURER	X	X	0	0	0
PHYLLIS HIGNIGHT
SECRETARY	X	X	0	0	0
BETTY GEORGE
BOARD MEMBER	X		0	0	0
STEPHANIE BOSTOCK
BOARD MEMBER	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	1482359	TotalRevenueColumn
Related Or Exempt Function Income	1482359	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	1482359	TotalProgramServiceRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	8986	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	1941	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	7045	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	7045	TotalRevenueColumn
Related Or Exempt Function Income	7045	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1489404	TotalRevenueColumn
Related Or Exempt Function Income	1489404	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	85685	Total
Program Services	57124	ProgramServices
Management And General	28561	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	716824	Total
Program Services	656593	ProgramServices
Management And General	60231	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	91487	Total
Program Services	84756	ProgramServices
Management And General	6731	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	42249	Total
Program Services	37140	ProgramServices
Management And General	5109	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	14352	Total
Program Services	13427	ProgramServices
Management And General	925	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	22924	Total
Program Services	18988	ProgramServices
Management And General	3936	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	28564	Total
Program Services	15290	ProgramServices
Management And General	13274	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	88673	Total
Program Services	82790	ProgramServices
Management And General	5883	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	6225	Total
Program Services	4639	ProgramServices
Management And General	1586	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	38470	Total
Program Services	38470	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	24006	Total
Program Services	24006	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	26239	Total
Program Services	21392	ProgramServices
Management And General	4847	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD AND PROVISIONS	82447	76462	5985
VEHICLE SUPPLIES	30792	29252	1540
TRAINING	28974	20308	8666
OTHER EXPENSES	25934	21566	4368

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	35989	Total
Program Services	33359	ProgramServices
Management And General	2630	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1389834	Total
Program Services	1235562	ProgramServices
Management And General	154272	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	675	BOY
EOY	2037	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	298910	BOY
EOY	154439	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	79935	BOY
EOY	194651	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	22251	BOY
EOY	44152	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

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

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1246236	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	279860	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	300665	BOY
EOY	966376	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	25007	BOY
EOY	12180	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	742882	BOY
EOY	1389274	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	28034	BOY
EOY	46587	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	291886	BOY
EOY	824500	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
EOY	8482	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	24621	BOY
EOY	11794	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	344541	BOY
EOY	891363	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	398341	BOY
EOY	497911	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	398341	BOY
EOY	497911	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	742882	BOY
EOY	1389274	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	99570	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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	599121	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	551168	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1063632	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1353336	CurrentTaxYearMinus1Year
Current Tax Year	1476428	CurrentTaxYear
Total	5043685	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	599121	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	551168	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1063632	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1353336	CurrentTaxYearMinus1Year
Current Tax Year	1476428	CurrentTaxYear
Total	5043685	Total

Field	Value	IRS element (for citing)
Public Support Total170	5043685	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	142	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	189	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	160	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	159	CurrentTaxYearMinus1Year
Total	650	Total

Field	Value	IRS element (for citing)
Total Support	5044335	TotalSupport
Gross Receipts From Admissions Etc	1482359	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99990	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99980	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

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
Book Value	879222	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	337014	OtherCostOrOtherBasis
Depreciation	279860	Depreciation
Book Value	57154	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	966376	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	RESERVE FOR RESIDENTS' CASH ACCOUNT	Description
Amount	$11,794	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	11794	TotalOfAmounts
Total Revenue	1489404	TotalRevenue
Total Expenses	1389834	TotalExpenses
Excess Or Deficit For Year	99570	ExcessOrDeficitForYear
Excess Or Deficit Per FS	99570	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1489404	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1489404	RevenueSubtotal
Total Revenue Per Form990	1489404	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1389834	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1389834	ExpensesSubtotal
Total Expenses Per Form990	1389834	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FIRST ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4A	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.
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 2011

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 (7 entries)

Program Service Revenue ProgramServiceRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

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

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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