James Scotty Cummings Charitable Trust
Nonprofit profile at a glance
- EIN
- 474601027
- IRS 990-EZ coverage
- 2019–2024
- Forms available
- Form 990 2023, Form 990-EZ 2024
- Location
- Phoenix, AZ, USA
- Phone
- 6029569350
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Gift Distribution
Reported finances
- Revenue
- $61,468
- Expenses
- $46,314
- Assets
- $201,606
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- Mel Ingwaldson (Trustee)
- Aaron Butler (Trustee)
- Isabella Rice (Trustee)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Trust exists to provide assistance to Arizona construction workers, their families and survivors based on financial inability to secure needed services and goods. the trust has made payments either directly to affected individuals or vendors to secure needed services, commodities and repairs to their home. The trust also contributes to other like charities which service Arizona workers, their families and survivors.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 82
- Sustainability: 67
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.4%; rating input score 74
- Program expense ratio: 98.7%; rating input score 99
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 24.7%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 4.35; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 18% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 19.2% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 23.2% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 74.4% of revenue deployed · 98.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $46K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Sustainability: Officer compensation ratio scored 56/100.