Scottish Heritage U S A Inc
Scottish Heritage U S A Inc consistently operates at a deficit, relying on assets to cover expenses.
EIN: 136218203 · Pinehurst, NC · NTEE: A230 · Updated: 2026-03-28
Is Scottish Heritage U S A Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Scottish Heritage U S A Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Scottish Heritage U S A Inc
Scottish Heritage U S A Inc (EIN: 136218203) is a nonprofit organization based in Pinehurst, NC, classified under NTEE code A230. The organization reported total revenue of $280K and total assets of $1.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Scottish Heritage U S A Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Scottish Heritage U S A Inc with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Scottish Heritage U S A Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-officer roles, which is highly efficient for an organization of this size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Scottish Heritage U S A Inc's IRS 990 filings:
- Consistent operational deficits (expenses exceeding revenue in most years)
- Significant fluctuation in annual revenue, indicating potential instability in funding sources
Strengths
The following positive indicators were identified for Scottish Heritage U S A Inc:
- No reported officer compensation, indicating high efficiency in leadership costs
- Consistent IRS 990 filing history, demonstrating transparency and compliance
- Substantial asset base ($1,597,919 latest, $1,574,354 in 2023) providing financial stability despite deficits
Frequently Asked Questions about Scottish Heritage U S A Inc
Is Scottish Heritage U S A Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Scottish Heritage U S A Inc (EIN: 136218203) some concerns. Mission Score: 70/100. 2 red flags identified, 3 strengths noted.
How does Scottish Heritage U S A Inc spend its money?
Scottish Heritage U S A Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Scottish Heritage U S A Inc tax-deductible?
Scottish Heritage U S A Inc is registered as a tax-exempt nonprofit (EIN: 136218203). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Scottish Heritage U S A Inc financially sustainable given its recurring deficits?
The organization frequently spends more than it earns, as seen in 2023 ($143,013 expenses vs. $133,592 revenue) and 2022 ($134,906 expenses vs. $67,465 revenue). While it has substantial assets ($1,574,354 in 2023) to cover these deficits, this trend is not sustainable long-term without increased revenue or reduced expenses.
What is the primary source of funding for Scottish Heritage U S A Inc?
Based on the revenue figures, which fluctuate significantly (e.g., $67,465 in 2022 vs. $178,694 in 2021), the organization likely relies on a mix of donations, membership fees, and potentially investment income from its substantial assets. The latest revenue of $280,429 suggests some variability in annual contributions.
How does the lack of officer compensation impact the organization?
The 0% officer compensation across all filings indicates a volunteer-driven leadership, which significantly reduces administrative overhead and allows more funds to be directed towards programs. This is a strong positive for spending efficiency.
Filing History
IRS 990 filing history for Scottish Heritage U S A Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Scottish Heritage U S A Inc's revenue has grown by 51.5%, moving from $88K to $134K. Total assets increased by 14.6% over the same period, from $1.4M to $1.6M. Total functional expenses fell by 23.3%, from $186K to $143K. In its most recent filing year (2023), Scottish Heritage U S A Inc reported a deficit of $9K, with expenses exceeding revenue. The organization holds $1K in liabilities against $1.6M in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $1.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $134K | $143K | $1.6M | $1K | — | — |
| 2022 | $67K | $135K | $1.5M | $3K | — | — |
| 2021 | $179K | $126K | $1.7M | $898 | — | View 990 |
| 2020 | $72K | $122K | $1.7M | $2K | — | — |
| 2019 | $94K | $198K | $1.6M | $0 | — | View 990 |
| 2018 | $113K | $162K | $1.5M | $639 | — | View 990 |
| 2017 | $263K | $129K | $1.8M | $0 | — | View 990 |
| 2016 | $132K | $104K | $1.6M | $0 | — | View 990 |
| 2015 | $186K | $308K | $1.6M | $0 | — | View 990 |
| 2014 | $124K | $114K | $1.7M | $0 | — | View 990 |
| 2013 | $296K | $105K | $1.7M | $3K | — | View 990 |
| 2012 | $241K | $91K | $1.5M | $5K | — | View 990 |
| 2011 | $88K | $186K | $1.4M | $7K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $134K, expenses of $143K, and assets of $1.6M (revenue +98.0% year-over-year).
- 2022: Revenue of $67K, expenses of $135K, and assets of $1.5M (revenue -62.2% year-over-year).
- 2021: Revenue of $179K, expenses of $126K, and assets of $1.7M (revenue +149.8% year-over-year).
- 2020: Revenue of $72K, expenses of $122K, and assets of $1.7M (revenue -23.9% year-over-year).
- 2019: Revenue of $94K, expenses of $198K, and assets of $1.6M (revenue -16.6% year-over-year).
- 2018: Revenue of $113K, expenses of $162K, and assets of $1.5M (revenue -57.1% year-over-year).
- 2017: Revenue of $263K, expenses of $129K, and assets of $1.8M (revenue +99.1% year-over-year).
- 2016: Revenue of $132K, expenses of $104K, and assets of $1.6M (revenue -29.1% year-over-year).
- 2015: Revenue of $186K, expenses of $308K, and assets of $1.6M (revenue +49.8% year-over-year).
- 2014: Revenue of $124K, expenses of $114K, and assets of $1.7M (revenue -58.1% year-over-year).
- 2013: Revenue of $296K, expenses of $105K, and assets of $1.7M (revenue +23.3% year-over-year).
- 2012: Revenue of $241K, expenses of $91K, and assets of $1.5M (revenue +172.9% year-over-year).
- 2011: Revenue of $88K, expenses of $186K, and assets of $1.4M.
Data Sources and Methodology
This transparency report for Scottish Heritage U S A 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.