Civic Intelligence

James Scotty Cummings Charitable Trust

990EZ • Fiscal year 2024 • EIN 47-4601027

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 06, 2025

Organization ProfileN/A
3109 N 24th StreetPhoenix, AZ 85016

(602) 956-9350

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

8.1%

Faster asset growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-39%

Faster revenue growth than 15% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$201,606

Up $15,154 (+8.1%) from 2023

Net Assets

Up

$201,606

Up $15,154 (+8.1%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin78th percentile

Revenue

Down

$61,468

Down $39,526 (-39%) from 2023

Expenses

Down

$46,314

Down $26,919 (-37%) from 2023

Net Income

Down

$15,154

Down $12,607 (-45%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2015: $2,630Liabilities 2015: $02015Assets 2016: $21,697Liabilities 2016: $02016Assets 2018: $56,799Liabilities 2018: $02018Assets 2019: $73,762Net Assets 2019: $73,7622019Assets 2020: $56,570Net Assets 2020: $56,5702020Assets 2021: $115,874Net Assets 2021: $115,8742021Assets 2022: $158,691Net Assets 2022: $158,6912022Assets 2023: $186,452Liabilities 2023: $0Net Assets 2023: $186,4522023Assets 2024: $201,606Net Assets 2024: $201,6062024

Highlighted filing

2024

Assets$201,606
Liabilities-
Net Assets$201,606
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2015: $9,607Expenses 2015: $6,977Net Income 2015: $2,6302015Revenue 2016: $38,028Expenses 2016: $18,961Net Income 2016: $19,0672016Revenue 2018: $46,927Expenses 2018: $4,958Net Income 2018: $41,9692018Revenue 2019: $36,615Expenses 2019: $19,652Net Income 2019: $16,9632019Revenue 2020: $6,098Expenses 2020: $23,291Net Income 2020: -$17,1932020Revenue 2021: $81,158Expenses 2021: $21,854Net Income 2021: $59,3042021Revenue 2022: $64,813Expenses 2022: $21,996Net Income 2022: $42,8172022Revenue 2023: $100,994Expenses 2023: $73,233Net Income 2023: $27,7612023Revenue 2024: $61,468Expenses 2024: $46,314Net Income 2024: $15,1542024

Highlighted filing

2024

Revenue$61,468
Expenses$46,314
Net Income$15,154
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 6, 2025
Return Version
2024v5.0
Gross Receipts
$160,297
Mission and Program 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.

Program Services

DescriptionGrantsExpenses
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.-$45,735
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mel IngwaldsonTrustee-$0--
Aaron ButlerTrustee-$0--
Isabella RiceTrustee-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$154,550-$98,829-
Total Events$154,550-$98,829$-98,829
Filing and Contact Details

Filer

Filer Name
James Scotty Cummings Charitable
EIN
47-4601027
Phone
6029569350
Address
3109 N 24th Street, Phoenix, AZ 85016

Signing Officer

Name
Aaron Butler
Title
Trustee
Signed
2025-02-06
Discuss with paid preparer
Yes

Preparer

Firm
Baldwin Moffitt Behm LLP
Address
8399 E Indian School Rd 201, Scottsdale, AZ 85251
Preparer
Robert H Baldwin
Phone
4807369200
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $29”

Other Expenses.1

“Service Repair $45735”

Raw XML Appendix151 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Mel Ingwaldson
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt045764
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt045735
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt098829
IRS990EZ/SpecialEventsNetIncomeLossAmt0-98829
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt046314
IRS990EZ/TotalProgramServiceExpensesAmt045735
IRS990EZ/TotalRevenueAmt061468
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0160297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0203889
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0146588
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0126050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06098
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0642922
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.94610
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt06098
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0642922
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $29
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Service Repair $45735
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Aaron Butler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0James Scotty Cummings Charitable
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Trust
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0474601027
ReturnHeader/Filer/PhoneNum06029569350
ReturnHeader/Filer/USAddress/AddressLine1Txt03109 N 24th Street
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085016
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08399 E Indian School Rd 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scottsdale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085251
ReturnHeader/PreparerPersonGrp/PhoneNum04807369200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert H Baldwin
ReturnHeader/ReturnTs02025-02-06T16:59:59-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$201,606
Liabilities
-
Net assets
$201,606
Revenue
$61,468
Expenses
$46,314
Net income
$15,154
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.02$2.02$0.61$0.46$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$1.01$0.73$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.59$1.59$0.65$0.22$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.16$1.16$0.81$0.22$0.59
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.57$0.06$0.23$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.74$0.37$0.20$0.17
2018Summary only. Only limited summary data is available for this year.$0.57$0.00$0.47$0.05$0.42
2016Summary only. Only limited summary data is available for this year.$0.22$0.00$0.38$0.19$0.19
2015Summary only. Only limited summary data is available for this year.$0.03$0.00$0.10$0.07$0.03