Herbert K Cummings Charitable Trust

990PF • Fiscal year 2023 • EIN 86-6148404

Jan 01, 2023 to Dec 31, 2023 • Filed on May 13, 2024

Organization Profile

PO Box 653Pacific Palisades, CA 90272

(480) 483-1170

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

2023 filings • $1M-$5M nonprofits • Source year 2023

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

2023 filings • $1M-$5M nonprofits • Source year 2023

-6.2%

Higher net margin than 33% of similar nonprofits.

2023 filings • $1M-$5M nonprofits • Source year 2023

Higher top officer pay than 46% of similar nonprofits.

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

2023 filings • $1M-$5M nonprofits • Source year 2023

13%

Faster asset growth than 73% of similar nonprofits.

2023 filings • $1M-$5M nonprofits • Annualized from 2022 to 2023

305%

Faster revenue growth than 96% of similar nonprofits.

2023 filings • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / Assets33rd percentile

Assets

$1,562,117

Up $179,759 (+13%) from 2022

Net Assets

$1,561,911

Up $179,759 (+13%) from 2022

Liabilities

Flat

$206

Flat from 2022

Revenue And Expenses

Liabilities / Revenue33rd percentile Net Margin33rd percentile

Revenue

$195,243

Up $147,048 (+305%) from 2022

Expenses

$207,255

Up $26,166 (+14%) from 2022

Net Income

-$12,012

Up $120,882 (+91%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2023

Assets$1,562,117

Liabilities$206

Net Assets$1,561,911

Open 2023 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2023

Revenue$195,243

Expenses$207,255

Net Income-$12,012

Open 2023 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2023 to Dec 31, 2023
Signed: May 13, 2024
Return Version: 2023v5.0

Compensation and Service Providers

Top Officer Pay46th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JAMES J CUMMINGS	Trustee	-	$0	-	-

Grants and Assistance

Foundation Grants and Related Investments

Type	Recipient	Purpose	Status	Location	Amount
Paid Grant	JEWISH COMMUNITY FOUNDATION	CHARITABLE PURPOSE	PUBLIC CHARITY	LOS ANGELES, CA, US	$201,799

Filing and Contact Details

Filer

Filer Name: Herbert K Cummings Charitable Trust
EIN: 86-6148404
Phone: 4804831170
Address: PO BOX 653, PACIFIC PALISADES, CA 90272

Signing Officer

Name: James Cummings
Title: Trustee
Phone: 4804831170
Signed: 2024-05-13
Discuss with paid preparer: Yes

Preparer

Firm: Baker Tilly US Llp
Address: 7098 E COCHISE RD STE 100, SCOTTSDALE, AZ 85253
Preparer: Kelsey L Phillips CPA
Phone: 4804831170

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IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	0
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	0
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	1
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd	0	0
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd	0	1
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	1
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	1
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	BAKER TILLY US LLP
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	0
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	7098 E COCHISE ROAD SUITE 100
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	SCOTTSDALE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	AZ
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	85253
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	0
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	AZ
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	0
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	4804831170
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	0
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt	0	0
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt	0	0
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	1
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt	0	0
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	0
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	NA
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt	0	0
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	201799
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	CHARITABLE PURPOSE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	JEWISH COMMUNITY FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	PUBLIC CHARITY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	0	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	6505 WILSHIRE BLVD STE 1200
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	LOS ANGELES
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	90048
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt	0	0
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	201799
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt	0	182231
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt	0	0
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt	0	0
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	182231
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	1439
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt	0	1561
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	25006
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	22006
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt	0	1439
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt	0	1561
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	0
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	204237
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	22006
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	0
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	25006
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	3000
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt	0	0
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	0	21962
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	1	1791
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	0	SUSPENDED LOSSES FROM PTP ENTERPRISE PRODUCTS PARTNERS
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	1	DIVIDENDS RECEIVABLE
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	0	24563
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	1	3272
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	0	24563
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	1	3272
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	POSTAGE BOX FEE
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	0	138
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	0	138
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	276
OtherIncreasesSchedule/OtherIncreasesDetail/Amt	0	191771
OtherIncreasesSchedule/OtherIncreasesDetail/Desc	0	DIFFERENCE IN FAIR MARKET VALUE AND COST BASIS OF STOCK GRANTED
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt	0	206
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc	0	JAMES CUMMINGS
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt	0	206
TaxesSchedule/TaxesDetail/Amt	0	580
TaxesSchedule/TaxesDetail/CategoryTxt	0	FEDERAL TAXES
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt	0	0
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	0	0
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	2
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JAMES CUMMINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	4804831170
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2024-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	HERBERT K CUMMINGS CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt	0	HERB
ReturnHeader/Filer/EIN	0	866148404
ReturnHeader/Filer/PhoneNum	0	4804831170
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 653
ReturnHeader/Filer/USAddress/CityNm	0	PACIFIC PALISADES
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	90272
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	1
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	390859910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	BAKER TILLY US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	7098 E COCHISE RD STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	SCOTTSDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	85253
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4804831170
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	KELSEY L PHILLIPS CPA
ReturnHeader/ReturnTs	0	2024-05-15T11:54:40-05:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	CUMMINGS
ReturnHeader/TaxPeriodBeginDt	0	2023-01-01
ReturnHeader/TaxPeriodEndDt	0	2023-12-31
ReturnHeader/TaxYr	0	2023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $1,562,117
Liabilities: $206
Net assets: $1,561,911
Revenue: $195,243
Expenses: $207,255
Net income: -$12,012

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.74	$0.00	$1.74	$0.20	$0.27	$0.07
2023Detailed filing. Detailed filing data is available for this year.	$1.56	$0.00	$1.56	$0.20	$0.21	$0.01
2022Detailed filing. Detailed filing data is available for this year.	$1.38	$0.00	$1.38	$0.05	$0.18	$0.13
2021Detailed filing. Detailed filing data is available for this year.	$1.38	$0.00	$1.38	$0.05	$0.17	$0.12
2020Detailed filing. Detailed filing data is available for this year.	$1.34	$0.00	$1.34	$0.10	$0.13	$0.03
2019Detailed filing. Detailed filing data is available for this year.	$1.26	$0.00	$1.26	$0.06	$0.13	$0.07
2018Detailed filing. Detailed filing data is available for this year.	$1.21	$0.00	$1.21	$0.06	$0.09	$0.03
2017Detailed filing. Detailed filing data is available for this year.	$1.25	$0.00	$1.25	$0.06	$0.11	$0.05
2015Summary only. Only limited summary data is available for this year.	$1.32	$0.00		$0.10	$0.14	$0.04
2014Summary only. Only limited summary data is available for this year.	$1.37	$0.00		$0.11	$0.13	$0.01
2013Summary only. Only limited summary data is available for this year.	$1.38	$0.00		$0.06	$0.06	$0.01
2012Summary only. Only limited summary data is available for this year.	$1.39	$0.00		$0.11	$0.06	$0.04
2011Detailed filing. Detailed filing data is available for this year.	$1.34	$0.00	$1.34		$0.08