WASHINGTON SCOTS C&E FUND C/O BADGER SUMRALL & COMPANY CPA'S (EIN 526056354) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1935

Legal Domicile

Principal Officer

GREGORY HAYMON

Phone

5403644930

Tax Period

2025-01-01 to 2025-12-31

WASHINGTON SCOTS C&E FUND C/O RICHARD S BADGER, founded in 1935, is a small nonprofit in the Education sector that reported $177K in total revenue in fiscal year 2018. Revenue surged 525% from the prior year, signaling strong growth momentum. The organization ran a surplus of $148K, a strong 83% operating margin.

Mission

TO PROVIDE CHARITABLE & EDUCATIONAL ASSISTANCE TO SCOTSMEN, LINEAL DESCENDENTS OF SCOTSMEN, AND TO THEIR WIDOWS.

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,926

Program Service Revenue $0

Investment Income $75,772

Other Revenue $17,647

TOTAL REVENUE $95,345

Expense Breakdown

Grants Paid $34,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $34,500

Other Expenses $16,369

TOTAL EXPENSES $50,869

Year-over-Year Comparison

	2025	2024	Change
Revenue	$95,345	$71,119	+0.3%
Expenses	$50,869	$52,362	0.0%
Net Income	$44,476	$18,757	+1.4%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICK CUMMINS	TRUSTEE	1.00	Director	$0	$0	$0
TJ HOLLAND	TRUSTEE	1.00	Director	$0	$0	$0
JB MEEK	TRUSTEE	1.00	Director	$0	$0	$0
BRIAN MABRY	TRUSTEE	1.00	Director	$0	$0	$0
GREG HAYMON	CHAIR	1.00	Officer Director	$0	$0	$0
JOHN BELLASAI	TRUSTEE	1.00	Director	$0	$0	$0
IAN SIMMONS	TREASURER	1.00	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
2025	$95,345	$50,869	$1,450,705	$44,476
2024	$71,119	$52,362	$1,312,045	$18,757
2023	$38,562	$26,873	$1,210,441	$11,689
2022	$67,128	$50,435	$1,053,714	$16,693
2021	$98,965	$30,492	$1,266,863	$68,473
2020	$229,111	$26,586	$1,172,011	$202,525
2019	$325,045	$23,289	$899,168	$301,756
2018	$177,386	$29,804	$547,548	$147,582

WASHINGTON SCOTS C&E FUND C/O BADGER SUMRALL & COMPANY CPA'S