Scotland Cemetery Inc
EIN: 460344954 · Frederick, SD · NTEE: Y50
Is Scotland Cemetery Inc Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Scotland Cemetery Inc
Scotland Cemetery Inc (EIN: 460344954) is a nonprofit organization based in Frederick, SD, classified under NTEE code Y50. The organization reported total revenue of $8K and total assets of $107K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Scotland Cemetery Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Scotland Cemetery Inc is a micro nonprofit that has been operating for 10 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 16.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $8K |
| Total Expenses | $2K |
| Surplus / Deficit | +$6K |
| Total Assets | $101K |
| Net Assets | $101K |
| Operating Margin | 73.8% |
| Months of Reserves | 580.4 months |
Financial Health Grade: A
In 2023, Scotland Cemetery Inc reported a surplus of $6K with revenue exceeding expenses, holds 580.4 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Scotland Cemetery Inc's revenue has grown at a compound annual growth rate (CAGR) of 16.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +28.1% | -39.0% | +6.2% |
| 2022 | +164.8% | +121.3% | +3.0% |
| 2021 | -93.4% | +2.7% | +0.9% |
| 2020 | +139.8% | -16.7% | +58.9% |
| 2019 | +211.9% | +31.0% | +29.0% |
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 Scotland Cemetery Inc 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 Scotland Cemetery Inc 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 $6K, with revenue exceeding expenses.
Frequently Asked Questions about Scotland Cemetery Inc
Is Scotland Cemetery Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Scotland Cemetery Inc (EIN: 460344954) insufficient data. 0 red flags identified, 0 strengths noted.
How does Scotland Cemetery Inc spend its money?
Detailed spending breakdown data is not yet available for Scotland Cemetery Inc. Check back for updated IRS 990 analysis.
Are donations to Scotland Cemetery Inc tax-deductible?
Scotland Cemetery Inc is registered as a tax-exempt nonprofit (EIN: 460344954). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Filing History
IRS 990 filing history for Scotland Cemetery Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Scotland Cemetery Inc's revenue has grown by 502.8%, moving from $1K to $8K. Total assets increased by 223.3% over the same period, from $31K to $101K. Total functional expenses rose by 100.8%, from $1K to $2K. In its most recent filing year (2023), Scotland Cemetery Inc reported a surplus of $6K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $8K | $2K | $101K | $0 | — | View 990 |
| 2022 | $6K | $3K | $95K | $0 | — | View 990 |
| 2021 | $2K | $2K | $92K | $0 | — | View 990 |
| 2020 | $35K | $2K | $91K | $0 | — | View 990 |
| 2019 | $15K | $2K | $57K | $0 | — | View 990 |
| 2018 | $5K | $1K | $44K | $0 | — | View 990 |
| 2017 | $5K | $1K | $41K | $0 | — | View 990 |
| 2016 | $3K | $1K | $38K | $0 | — | View 990 |
| 2015 | $3K | $1K | $36K | $0 | — | — |
| 2014 | $1K | $1K | $34K | $0 | — | — |
| 2013 | $4K | $1K | $34K | $0 | — | — |
| 2012 | $2K | $1K | $31K | $0 | — | — |
| 2011 | $1K | $1K | $31K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $8K, expenses of $2K, and assets of $101K (revenue +28.1% year-over-year).
- 2022: Revenue of $6K, expenses of $3K, and assets of $95K (revenue +164.8% year-over-year).
- 2021: Revenue of $2K, expenses of $2K, and assets of $92K (revenue -93.4% year-over-year).
- 2020: Revenue of $35K, expenses of $2K, and assets of $91K (revenue +139.8% year-over-year).
- 2019: Revenue of $15K, expenses of $2K, and assets of $57K (revenue +211.9% year-over-year).
- 2018: Revenue of $5K, expenses of $1K, and assets of $44K (revenue -6.3% year-over-year).
- 2017: Revenue of $5K, expenses of $1K, and assets of $41K (revenue +50.9% year-over-year).
- 2016: Revenue of $3K, expenses of $1K, and assets of $38K (revenue +22.0% year-over-year).
- 2015: Revenue of $3K, expenses of $1K, and assets of $36K (revenue +130.3% year-over-year).
- 2014: Revenue of $1K, expenses of $1K, and assets of $34K (revenue -67.5% year-over-year).
- 2013: Revenue of $4K, expenses of $1K, and assets of $34K (revenue +129.1% year-over-year).
- 2012: Revenue of $2K, expenses of $1K, and assets of $31K (revenue +20.9% year-over-year).
- 2011: Revenue of $1K, expenses of $1K, and assets of $31K.
Data Sources and Methodology
This transparency report for Scotland Cemetery Inc 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.