James Scotty Cummings Charitable Trust
EIN: 474601027 · Phoenix, AZ · NTEE: P58
| Metric | Value |
|---|---|
| Total Revenue | $160K |
| Total Expenses | $73K |
| Net Assets | $186K |
Is James Scotty Cummings Charitable Trust Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About James Scotty Cummings Charitable Trust
James Scotty Cummings Charitable Trust (EIN: 474601027) is a nonprofit organization based in Phoenix, AZ, classified under NTEE code P58. The organization reported total revenue of $160K and total assets of $202K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of James Scotty Cummings Charitable Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
James Scotty Cummings Charitable Trust is a small nonprofit that has been operating for 10 years, with 9 years of IRS 990 filings on record (2015–2023). Revenue has grown at a compound annual rate of 34.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $101K |
| Total Expenses | $73K |
| Surplus / Deficit | +$28K |
| Total Assets | $186K |
| Net Assets | $186K |
| Operating Margin | 27.5% |
| Months of Reserves | 30.6 months |
Financial Health Grade: A
In 2023, James Scotty Cummings Charitable Trust reported a surplus of $28K with revenue exceeding expenses, holds 30.6 months of operating reserves (strong position).
Financial Trends
Over 9 years of filings (2015–2023), James Scotty Cummings Charitable Trust's revenue has grown at a compound annual growth rate (CAGR) of 34.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +55.8% | +232.9% | +17.5% |
| 2022 | -20.1% | +0.6% | +37.0% |
| 2021 | +1230.9% | -6.2% | +104.8% |
| 2020 | -83.3% | +18.5% | -23.3% |
| 2019 | -22.0% | +296.4% | +29.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2016 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for James Scotty Cummings Charitable Trust has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates James Scotty Cummings Charitable Trust with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $28K, with revenue exceeding expenses.
Frequently Asked Questions about James Scotty Cummings Charitable Trust
Is James Scotty Cummings Charitable Trust a legitimate charity?
James Scotty Cummings Charitable Trust (EIN: 474601027) is a registered tax-exempt nonprofit based in Arizona. It has 9 years of IRS 990 filings on record. Total revenue: $160K. No red flags identified. Financial health grade: A.
How does James Scotty Cummings Charitable Trust spend its money?
James Scotty Cummings Charitable Trust reported $160K in total revenue in IRS 990 filings. 9 years of filing data available. Revenue exceeded expenses in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to James Scotty Cummings Charitable Trust tax-deductible?
James Scotty Cummings Charitable Trust is registered as a tax-exempt nonprofit (EIN: 474601027). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is James Scotty Cummings Charitable Trust located?
James Scotty Cummings Charitable Trust is headquartered in Phoenix, Arizona and files with the IRS under EIN 474601027. It is classified under NTEE code P58.
How many years of IRS 990 filings does James Scotty Cummings Charitable Trust have?
James Scotty Cummings Charitable Trust has 9 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $160K in total revenue.
Filing History
IRS 990 filing history for James Scotty Cummings Charitable Trust showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2015–2023), James Scotty Cummings Charitable Trust's revenue has grown by 951.3%, moving from $10K to $101K. Total assets increased by 6989.4% over the same period, from $3K to $186K. Total functional expenses rose by 949.6%, from $7K to $73K. In its most recent filing year (2023), James Scotty Cummings Charitable Trust reported a surplus of $28K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $101K | $73K | $186K | $0 | — | — |
| 2022 | $65K | $22K | $159K | $0 | — | View 990 |
| 2021 | $81K | $22K | $116K | $0 | — | View 990 |
| 2020 | $6K | $23K | $57K | $0 | — | View 990 |
| 2019 | $37K | $20K | $74K | $0 | — | View 990 |
| 2018 | $47K | $5K | $57K | $0 | — | View 990 |
| 2018 | $6K | $13K | $15K | $0 | — | View 990 |
| 2016 | $38K | $19K | $22K | $0 | — | View 990 |
| 2015 | $10K | $7K | $3K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $101K, expenses of $73K, and assets of $186K (revenue +55.8% year-over-year).
- 2022: Revenue of $65K, expenses of $22K, and assets of $159K (revenue -20.1% year-over-year).
- 2021: Revenue of $81K, expenses of $22K, and assets of $116K (revenue +1230.9% year-over-year).
- 2020: Revenue of $6K, expenses of $23K, and assets of $57K (revenue -83.3% year-over-year).
- 2019: Revenue of $37K, expenses of $20K, and assets of $74K (revenue -22.0% year-over-year).
- 2018: Revenue of $47K, expenses of $5K, and assets of $57K (revenue +629.4% year-over-year).
- 2018: Revenue of $6K, expenses of $13K, and assets of $15K (revenue -83.1% year-over-year).
- 2016: Revenue of $38K, expenses of $19K, and assets of $22K (revenue +295.8% year-over-year).
- 2015: Revenue of $10K, expenses of $7K, and assets of $3K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for James Scotty Cummings Charitable Trust:
Data Sources and Methodology
This transparency report for James Scotty Cummings Charitable Trust is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.