National Trust for Scotland

Legal name: The National Trust for Scotland

Nonprofit profile at a glance

EIN
986001034
IRS 990 coverage
2012–2013
Official website data refreshed
Sep 2026
Forms available
Form 990 2013, Form 990-N 2010
Location
Edinburgh, Scotland
Phone
+44 (0)131 458 0300
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$66,982,945
Expenses
$59,582,666
Assets
$382,967,557
Liabilities
$22,393,293

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

24 people listed

Executive titles in this filing

  • JAMIE EARL OF LINDSAY (PRESIDENT/TRUSTEE)
  • KATE MAVOR (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • KATE MAVOR (CHIEF EXECUTIVE OFFICER): $197,276 total reported compensation
  • PETER SELMAN (PROPERTY & VISITOR SERVICE): $183,832 total reported compensation
  • IAIN REID (DIRECTOR OF FINANCE): $182,098 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To protect and promote Scotland's natural and cultural heritage for present and future generations.

What it reported doing in 2013

The organization conserves and promotes scotland's heritage by caring for 129 heritage properties including castles, great houses and estates, mills and birthplaces, tenements and flats, crofts and cottages, ruins and historic sites of international significance. The organization runs world-class museums, nurtures 200,000 acres of countryside encompassing 46 munro mountains, 394 miles of mountain footpaths, 7 national nature reserves, 45 sites of special scientific interest, st. Kilda (the uk's only dual world heritage site), 248 miles of coastline, 16 islands, scotland's first voluntary marine reserve and the habitats of over one million breeding seabirds. The organization's responsibility also extends to 35 major gardens, historic landscapes, country parks and walks, 13,500 plant varieties (including national collections), extensive collections of over 100,000 artifacts, from the everyday tools of working life to works of the finest artistic craftsmanship, and the best of interior decoration. The organization's commitment to wider conservation in scotland has included the repair and restoration of almost 200 houses through the little houses improvement scheme and the establishment of over 400 conservation agreements to protect countryside and buildings.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 46
  • Accountability: 91
  • Sustainability: 80
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: $5.14 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 67th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 56th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 6.43; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 14.1% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 15.5% per year; rating input score 100; 87th percentile among comparable filings

Details

  • What they do: 10 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 83.1% of revenue deployed · 84.1% of spending went to programs
  • Governance: 14 of 15 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $50.1M in reported program spending
  • Leadership: top reported pay $197K · 24 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $13.5M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes foreign activity and executive pay
  • Filing history: 2 filing years from 2012 to 2013
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Officer compensation ratio scored 51/100.