North Central Presbytery of the Cumberland Presbyterian Church
Public records show a registered, tax-exempt organization in good standing.
What it says it does
An association of Cumberland Presbyterian churches located in Iowa, Indiana, Illinois, and Michigan, working through a unified budget to sponsor church camps, retreats, and mission projects, and to provide support to the churches and pastors in the Presbytery.
- Income
- $89,990
- Spending
- $85,261
- Spent on programs
- 100%
- Reserves
- 69 months of spending
- Largest source of income
- donations and private grants, 74%
- Employees
- 0
- Volunteers
- 0
- Highest pay
- $5,500, treasurer, member of board of finance and trustees
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 89% of charities in its peer group (religion, under $250k).
Reserves
35 of 35Spendable reserves would cover 69.0 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
15 of 15Income rose 3% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 73 out of 100. Higher than 78% of charities in its peer group (religion, under $250k).
Independent board
25 of 2547 of 47 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $29,757 spent. Supporting churches and ministers by: paying a portion of the pastors' health insurance premiums; performing background checks on ministers and ministerial candidates; providing retreats for ministers and candidates for ministry; providing financial assistance to ministerial students and to students who attend Bethel University (the Denomination's university); and, providing emergency financial assistance to churches and pastors.
- $23,678 spent. Supporting the work of the Presbytery by: sending delegates to the annual meeting of the Cumberland Presbyterian Church's General Assembly; sponsoring two meetings of the Presbytery and two meetings of the presbyterial boards per year; printing and distributing minutes of the Presbytery meetings; sending the Stated Clerk to the annual Cumberland Presbyterian Stated Clerks' Conference; securing insurance coverage and providing administrative services; and, preserving historical documents of the Presbytery.
- $30,942 spent. Providing youth camps and retreats for children entering 4th grade through young adults age 22; providing retreats for Jr High, Sr High, and college students through age 22; providing liability and medical insurance for the camps and retreats; and, performing background checks on all camp and retreat staff.
- $884 spent. Supporting mission trips and mission projects; and, travel to churches in need of assistance.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1999.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.