SCOTLAND COMMUNITY ASSOCIATION INC (EIN 251373306) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

GARY L SMITH SR

Phone

7172642678

Tax Period

2023-01-01 to 2023-12-31

SCOTLAND COMMUNITY ASSOCIATION INC, founded in 1969, is a small nonprofit that reported $171K in total revenue in fiscal year 2023. Revenue surged 50% from the prior year, signaling strong growth momentum. The organization ran a surplus of $46K, a strong 27% operating margin.

Mission

SUPPORT THE YOUTH OF THE SCOTLAND, PA AREA

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $93,118

Program Service Revenue $13,312

Investment Income $1,198

Other Revenue $63,259

TOTAL REVENUE $170,887

Expense Breakdown

Grants Paid $0

Salaries & Benefits $15,068

Fundraising Expenses $0

Program Expenses $100,363

Other Expenses $110,139

TOTAL EXPENSES $125,207

Year-over-Year Comparison

	2023	2022	Change
Revenue	$170,887	$113,757	+0.5%
Expenses	$125,207	$83,058	+0.5%
Net Income	$45,680	$30,699	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$8,687

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STACEY STENGER	TREASURER	5.00	Officer	$8,687	$0	$8,687
NICK DUKE	DIRECTOR	1.00	Director	$0	$0	$0
PHIL ERVIN	DIRCTOR	1.00	Director	$0	$0	$0
LINDA FAIR	DIRECTOR	1.00	Director	$0	$0	$0
JOE FISHER	DIRECTOR	1.00	Director	$0	$0	$0
ANN GAVER	DIRECTOR	1.00	Director	$0	$0	$0
STEPHANIE HARBAUGH	DIRECTOR	1.00	Director	$0	$0	$0
CATHY MOHLER	DIRECTOR	1.00	Director	$0	$0	$0
RUSTY NINO	DIRECTOR	1.00	Director	$0	$0	$0
TINA STOUFFER	DIRECTOR	1.00	Director	$0	$0	$0
DARLENE WALLACE	DIRECTOR	1.00	Director	$0	$0	$0
KAREN WEIL-YATES	DIRECTOR	1.00	Director	$0	$0	$0
DONNA BURNS	SECRETARY	6.00	Officer	$0	$0	$0
JOSEPH CARATOZZOLA	VICE PRESIDE	6.00	Officer	$0	$0	$0
GARY L SMITH SR	PRESIDENT	6.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$170,887	$125,207	$278,496	$45,680
2022	$113,757	$83,058	$235,154	$30,699
2021	$107,520	$65,322	$202,647	$42,198
2020	$37,382	$48,081	$159,176	$-10,699
2019	$68,307	$84,849	$170,653	$-16,542
2018	$75,494	$74,039	$192,437	$1,455

SCOTLAND COMMUNITY ASSOCIATION INC