Civic Intelligence

Cumberland Summer Theater

EIN 52-1544414 • 501(c)3 • Cumberland, MD

Profile

To foster, promote, and develop public appreciation and enrich and engage the region through professional theatre and creative arts.

101 Johnson StCumberland, MD 21502

www.cumberlandtheatre.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.54x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-15%

Higher net margin than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-24%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

7.0%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$73,941

Down $23,962 (-24%) from 2023

Liabilities

Up

$39,625

Up $31,665 (+398%) from 2023

Net Assets

Down

$34,316

Down $55,627 (-62%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin27th percentile

Revenue

Up

$375,881

Up $24,483 (+7.0%) from 2023

Expenses

Up

$431,508

Up $60,705 (+16%) from 2023

Net Income

Down

-$55,627

Down $36,222 (-187%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $204,405Liabilities 2011: $39,248Net Assets 2011: $165,1572011Assets 2012: $204,542Liabilities 2012: $25,353Net Assets 2012: $179,1892012Assets 2013: $187,030Liabilities 2013: $25,267Net Assets 2013: $161,7632013Assets 2014: $164,966Liabilities 2014: $26,324Net Assets 2014: $138,6422014Assets 2015: $155,637Liabilities 2015: $35,486Net Assets 2015: $120,1512015Assets 2016: $143,693Liabilities 2016: $35,369Net Assets 2016: $108,3242016Assets 2017: $131,050Liabilities 2017: $35,533Net Assets 2017: $95,5172017Assets 2018: $118,147Liabilities 2018: $38,580Net Assets 2018: $79,5672018Assets 2020: $97,511Liabilities 2020: $27,541Net Assets 2020: $69,9702020Assets 2021: $187,164Liabilities 2021: $16,510Net Assets 2021: $170,6542021Assets 2023: $97,903Liabilities 2023: $7,960Net Assets 2023: $89,9432023Assets 2024: $73,941Liabilities 2024: $39,625Net Assets 2024: $34,3162024

Highlighted filing

2024

Assets$73,941
Liabilities$39,625
Net Assets$34,316
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $207,6062011Revenue 2012: $170,011Expenses 2012: $155,979Net Income 2012: $14,0322012Expenses 2013: $163,0832013Revenue 2014: $148,487Expenses 2014: $171,608Net Income 2014: -$23,1212014Revenue 2015: $139,868Expenses 2015: $158,359Net Income 2015: -$18,4912015Revenue 2016: $123,374Expenses 2016: $135,201Net Income 2016: -$11,8272016Revenue 2017: $105,967Expenses 2017: $118,774Net Income 2017: -$12,8072017Revenue 2018: $181,898Expenses 2018: $197,848Net Income 2018: -$15,9502018Revenue 2020: $198,659Expenses 2020: $228,844Net Income 2020: -$30,1852020Revenue 2021: $340,205Expenses 2021: $242,028Net Income 2021: $98,1772021Revenue 2023: $351,398Expenses 2023: $370,803Net Income 2023: -$19,4052023Revenue 2024: $375,881Expenses 2024: $431,508Net Income 2024: -$55,6272024

Highlighted filing

2024

Revenue$375,881
Expenses$431,508
Net Income-$55,627
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$73,941
Liabilities
$39,625
Net assets
$34,316
Revenue
$375,881
Expenses
$431,508
Net income
-$55,627
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.40$0.34$3.76$4.32$0.56
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.08$0.90$3.51$3.71$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.17$1.71$3.40$2.42$0.98
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.28$0.70$1.99$2.29$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.39$0.80$1.82$1.98$0.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.36$0.96$1.06$1.19$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.35$1.08$1.23$1.35$0.12
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.35$1.20$1.40$1.58$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.26$1.39$1.48$1.72$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.25$1.62$1.63
2012Summary only. Only limited summary data is available for this year.$2.05$0.25$1.79$1.70$1.56$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.39$1.65$2.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 25, 2025
Return Version
2023v6.0
Gross Receipts
$399,732
Mission and Program Overview

Mission

COMMUNITY THEATRE

To foster, promote, and develope public appreciation, enrich, and engage the region through professional theatre and creative arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$55,697$43,898▼ $11,799
Cash and Non-Interest-Bearing Accounts$42,206$30,043▼ $12,163
Total Assets$97,903$73,941▼ $23,962
Liabilities
Other Liabilities$6,953$27,416▲ $20,463
Unsecured Notes Loans Payable$1,007$12,209▲ $11,202
Total Liabilities$7,960$39,625▲ $31,665
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$89,943$34,316▼ $55,627
Total Net Assets Fund Balance$89,943$34,316▼ $55,627
Total Liabilities and Net Assets / Fund Balance$97,903$73,941▼ $23,962

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$43,898$332,874$376,772
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Phyllis LyonVice President
Anthny PinardiBoard Member
Beth HillikerBoard Member
Bob MayhewBoard Member
Julie FerrisBoard Member
Micheala HaleBoard Member
Emily HayworthSecretary
Joel HooverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$124,931
Program Service Revenue
$200,853
Investment Income
$226
Other Revenue
$49,871
All Other Contributions
$62,335
Change in Net Assets
$-55,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$351,997
Salaries, Compensation, and Employee Benefits$79,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$180,067--$180,067
Other Expenses$49,925--$49,925
Current Officers, Directors, Trustees, and Key Employees$35,230--$35,230
Other Salaries and Wages$33,965--$33,965
All Other Expenses$20,694--$20,694
Fees for Services Management$10,900--$10,900
Payroll Taxes$10,316--$10,316
Insurance$9,423--$9,423
Fees for Services Other$8,031--$8,031
Office Expenses$6,224--$6,224
Advertising$1,319--$1,319
Interest$1,111--$1,111
Conferences and Meetings$749--$749
Total Functional Expenses$431,508$0$0$431,508
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,263
Fundraising Direct Expenses$5,173
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spec Events$17,263$17,263$5,173$12,090
Total Events$17,263$17,263$5,173$12,090
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$27,416
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6

“Volunteers assist in preparation, rehersals, and performance nights”

Form 990, Part VI, Line 11B

“The organization has hired a cpa firm the financial records and prepare the form 990”

Form 990, Part VI Line 19

“The organization provides copies on request and makes them available for inspection at the office of the organization”

Filing and Contact Details

Filer

Filer Name
Cumberland Summer Theatre Inc
EIN
52-1544414
Address
101 JOHNSON ST, CUMBERLAND, MD 21502

Signing Officer

Name
Cumberland Summer Theatre Inc
Title
President
Phone
3017594990
Signed
2025-11-25
Discuss with paid preparer
No

Organization Details

Principal Officer
Joel Hoover
Formed
1988
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
3

Preparer

Firm
Hohing and Lewis LLC
Address
1254 VOCKE RD, LAVALE, MD 21502
Preparer
Lawrence H Hohing
Phone
3017224133
Supplemental Narrative

Additional Explanations

Part IX Line 24E

“See attached list of other expenses”

Raw XML Appendix393 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/AdvertisingGrp/ProgramServicesAmt01319
IRS990/AdvertisingGrp/TotalAmt01319
IRS990/AllOtherContributionsAmt062335
IRS990/AllOtherExpensesGrp/ProgramServicesAmt020694
IRS990/AllOtherExpensesGrp/TotalAmt020694
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0BETTYJO GEHAUF
IRS990/BooksInCareOfDetail/PhoneNum03017594990
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0101 JOHNSON STR
IRS990/BooksInCareOfDetail/USAddress/CityNm0CUMBERLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021502
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt042206
IRS990/CashNonInterestBearingGrp/EOYAmt030043
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt035230
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt035230
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0749
IRS990/ConferencesMeetingsGrp/TotalAmt0749
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt018678
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0124931
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0226
IRS990/CYOtherExpensesAmt0351997
IRS990/CYOtherRevenueAmt049871
IRS990/CYProgramServiceRevenueAmt0200853
IRS990/CYRevenuesLessExpensesAmt0-55627
IRS990/CYSalariesCompEmpBnftPaidAmt079511
IRS990/CYTotalExpensesAmt0431508
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0375881
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0CULTURAL ACTIVITIES WERE PROVIDED FOR A DEPRIVED RUAL AREA WITH
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0431508
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt010900
IRS990/FeesForServicesManagementGrp/TotalAmt010900
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt08031
IRS990/FeesForServicesOtherGrp/TotalAmt08031
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0EMILY HAYWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm1BOB MAYHEW
IRS990/Form990PartVIISectionAGrp/PersonNm2ANTHNY PINARDI
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHEALA HALE
IRS990/Form990PartVIISectionAGrp/PersonNm4BETH HILLIKER
IRS990/Form990PartVIISectionAGrp/PersonNm5BETH HILLIKER
IRS990/Form990PartVIISectionAGrp/PersonNm6JULIE FERRIS
IRS990/Form990PartVIISectionAGrp/PersonNm7JOEL HOOVER
IRS990/Form990PartVIISectionAGrp/PersonNm8PHYLLIS LYON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01988
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt05173
IRS990/FundraisingGrossIncomeAmt017263
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt062596
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0399732
IRS990/GrossSalesOfInventoryAmt056459
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt08
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IRS990/LegalDomicileStateCd0MD
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt089943
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IRS990/NondeductibleContributionsInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1POSTAGE
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3EQUIPMENT
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IRS990/OtherExpensesGrp/TotalAmt22262
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IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOEL HOOVER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0999999
IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt094344
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IRS990/PYOtherExpensesAmt0308630
IRS990/PYOtherRevenueAmt062406
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IRS990/PYRevenuesLessExpensesAmt0-19405
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IRS990/PYTotalExpensesAmt0370803
IRS990/PYTotalRevenueAmt0351398
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0375881
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt094344
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0479203
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0299768
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt068154
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01066400
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0200853
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0194648
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0184544
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0580045
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportSumAmt00
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt0157442
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt0197879
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0340205
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01844324
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IRS990ScheduleD/BuildingsGrp/BookValueAmt043898
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0332874
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0376772
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027416
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043898
IRS990ScheduleD/TotalLiabilityAmt027416
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05173
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPEC EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017263
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017263
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017263
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017263
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012090
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05173
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05173
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ASSIST IN PREPARATION, REHERSALS, AND PERFORMANCE NIGHTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS HIRED A CPA FIRM THE FINANCIAL RECORDS AND PREPARE THE FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDES COPIES ON REQUEST AND MAKES THEM AVAILABLE FOR INSPECTION AT THE OFFICE OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE ATTACHED LIST OF OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART IX LINE 24E
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalAssetsEOYAmt073941
IRS990/TotalAssetsGrp/BOYAmt097903
IRS990/TotalAssetsGrp/EOYAmt073941
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IRS990/TotalContributionsAmt0124931
IRS990/TotalEmployeeCnt03
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0431508
IRS990/TotalFunctionalExpensesGrp/TotalAmt0431508
IRS990/TotalGrossUBIAmt012090
IRS990/TotalLiabilitiesBOYAmt07960
IRS990/TotalLiabilitiesEOYAmt039625
IRS990/TotalLiabilitiesGrp/BOYAmt07960
IRS990/TotalLiabilitiesGrp/EOYAmt039625
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt034316
IRS990/TotalProgramServiceExpensesAmt0431508
IRS990/TotalProgramServiceRevenueAmt0200853
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0241860
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0375881
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt012090
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097903
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt073941
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01007
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt012209
IRS990/USAddress/AddressLine1Txt0101 JOHNSON STREET
IRS990/USAddress/CityNm0CUMBERLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021502
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CUMBERLAND SUMMER THEATRE INC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03017594990
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUMBERLAND SUMMER THEATRE INC
ReturnHeader/Filer/BusinessNameControlTxt0CUMB
ReturnHeader/Filer/EIN0521544414
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 JOHNSON ST
ReturnHeader/Filer/USAddress/CityNm0CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021502
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521756711
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOHING AND LEWIS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01254 VOCKE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAVALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021502
ReturnHeader/PreparerPersonGrp/PhoneNum03017224133
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE H HOHING
ReturnHeader/ReturnTs02025-12-03T12:48:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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