James Scotty Cummings Charitable Trust (EIN 474601027) - 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

2015

Legal Domicile

Principal Officer

Board of Trustees

Phone

6029569350

Tax Period

2023-01-01 to 2023-12-31

James Scotty Cummings Charitable Trust, founded in 2015, is a small nonprofit in the Human Services sector that reported $101K in total revenue in fiscal year 2023. Revenue surged 56% from the prior year, signaling strong growth momentum. The organization ran a surplus of $28K, a strong 27% operating margin.

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.

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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 $203,889

Program Service Revenue $0

Investment Income $0

Other Revenue $-102,895

TOTAL REVENUE $100,994

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $73,233

TOTAL EXPENSES $73,233

Year-over-Year Comparison

	2023	2022	Change
Revenue	$100,994	$64,813	+0.6%
Expenses	$73,233	$21,996	+2.3%
Net Income	$27,761	$42,817	-0.4%

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

N/A

Employees

N/A

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mel Ingwaldson	Trustee	1.00	Director	$0	$0	$0
Aaron Butler	Trustee	1.00	Director	$0	$0	$0
Isabella Rice	Trustee	1.00	Director	$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
2023	$100,994	$73,233	$186,452	$27,761

James Scotty Cummings Charitable Trust