Civic Intelligence

Scotland Community Development Inc.

990 • Fiscal year 2020 • EIN 52-6079918

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 08, 2021

Organization ProfileN/A
7838 Scotland DrivePotomac, MD 20854

(301) 983-2248

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

19th percentile

0.04x

Higher debt load relative to revenue than 19% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

96th percentile

78%

Higher net margin than 96% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

45th percentile

4.5%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

34th percentile

-6.0%

Faster revenue growth than 34% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$7,026,766

Up $301,058 (+4.5%) from 2019

Net Assets

Up

$7,010,196

Up $298,013 (+4.4%) from 2019

Liabilities

Up

$16,570

Up $3,045 (+23%) from 2019

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin96th percentile

Revenue

Down

$384,152

Down $24,401 (-6.0%) from 2019

Expenses

Up

$86,139

Up $12,766 (+17%) from 2019

Net Income

Down

$298,013

Down $37,167 (-11%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$10M$5.0M$0Assets 2011: $1,732,208Liabilities 2011: $333,888Net Assets 2011: $1,398,3202011Assets 2012: $1,849,283Liabilities 2012: $332,159Net Assets 2012: $1,517,1242012Assets 2013: $1,969,991Liabilities 2013: $309,556Net Assets 2013: $1,660,4352013Assets 2014: $2,156,240Liabilities 2014: $299,843Net Assets 2014: $1,856,3972014Assets 2015: $2,354,687Liabilities 2015: $309,293Net Assets 2015: $2,045,3942015Assets 2016: $2,456,095Liabilities 2016: $285,033Net Assets 2016: $2,171,0622016Assets 2017: $6,281,320Liabilities 2017: $51,881Net Assets 2017: $6,229,4392017Assets 2018: $6,390,528Liabilities 2018: $13,525Net Assets 2018: $6,377,0032018Assets 2019: $6,725,708Liabilities 2019: $13,525Net Assets 2019: $6,712,1832019Assets 2020: $7,026,766Liabilities 2020: $16,570Net Assets 2020: $7,010,1962020Assets 2021: $7,354,210Liabilities 2021: $12,424Net Assets 2021: $7,341,7862021Assets 2022: $7,677,378Liabilities 2022: $15,987Net Assets 2022: $7,661,3912022Assets 2023: $8,129,015Liabilities 2023: $11,538Net Assets 2023: $8,117,4772023Assets 2024: $8,545,753Liabilities 2024: $14,162Net Assets 2024: $8,531,5912024

Highlighted filing

2020

Assets$7,026,766
Liabilities$16,570
Net Assets$7,010,196
Open 2020 Filing

Operations Trend

Revenue Growth34th percentile

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

$6.0M$4.0M$2.0M$0Expenses 2011: $615,4952011Expenses 2012: $646,2132012Revenue 2013: $807,632Expenses 2013: $664,321Net Income 2013: $143,3112013Revenue 2014: $827,013Expenses 2014: $631,051Net Income 2014: $195,9622014Revenue 2015: $861,903Expenses 2015: $672,906Net Income 2015: $188,9972015Revenue 2016: $816,037Expenses 2016: $690,369Net Income 2016: $125,6682016Revenue 2017: $4,738,971Expenses 2017: $680,594Net Income 2017: $4,058,3772017Revenue 2018: $260,888Expenses 2018: $113,263Net Income 2018: $147,6252018Revenue 2019: $408,553Expenses 2019: $73,373Net Income 2019: $335,1802019Revenue 2020: $384,152Expenses 2020: $86,139Net Income 2020: $298,0132020Revenue 2021: $368,256Expenses 2021: $36,414Net Income 2021: $331,8422021Revenue 2022: $373,435Expenses 2022: $46,187Net Income 2022: $327,2482022Revenue 2023: $513,171Expenses 2023: $64,229Net Income 2023: $448,9422023Revenue 2024: $472,433Expenses 2024: $58,290Net Income 2024: $414,1432024

Highlighted filing

2020

Revenue$384,152
Expenses$86,139
Net Income$298,013
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 8, 2021
Return Version
2020v4.1
Gross Receipts
$384,152
Mission and Program Overview

Mission

Providing housing to low income residents under section 221(d)(3) of the national housing act.

To provide housing to low income residents under section 221(d)(3) of the national housing act.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$4,558,814$4,798,814▲ $240,000
Savings and Temporary Cash Investments$1,908,990$1,842,261▼ $66,729
Accounts Receivable$255,573$383,360▲ $127,787
Prepaid Expenses and Deferred Charges$2,275$2,275→ $0
Cash and Non-Interest-Bearing Accounts$56$56→ $0
Total Assets$6,725,708$7,026,766▲ $301,058
Liabilities
Accounts Payable and Accrued Expenses$13,525$16,570▲ $3,045
Total Liabilities$13,525$16,570▲ $3,045
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,712,183$7,010,196▲ $298,013
Total Net Assets Fund Balance$6,712,183$7,010,196▲ $298,013
Total Liabilities and Net Assets / Fund Balance$6,725,708$7,026,766▲ $301,058

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$199,939--
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Iris NealPresident/director
Diane Quinn TilleryVice President/director
Donna BoxerDirector
Fatu SamsumanaDirector
James WatsonDirector
Jane HoustonDirector
Kay FreemanDirector
Melissa BarringtonDirector
Virginie Mba MahakomDirector
Amal FallahSecretary/ Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$367,787
Investment Income
$16,365
Other Revenue
$0
Change in Net Assets
$298,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,925
Grants and Similar Amounts Paid$1,214
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$40,000--$40,000
Fees for Services Accounting-$6,200-$6,200
Office Expenses-$5,940-$5,940
Fees for Services Management-$3,006-$3,006
Insurance-$2,723-$2,723
Fees for Services Legal-$1,971-$1,971
Grants to Domestic Individuals$1,214--$1,214
Other Expenses-$1,116-$1,116
Total Functional Expenses$41,214$44,925$0$86,139
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has the following classes of members: a) owner member b) leasehold member”

Form 990, Part VI, Section A, Line 7A

“The board of directors is elected by the members of the corporation. In addition, each member having voting power shall be entitled to vote on each matter submitted to a vote at a meeting of the members.”

Form 990, Part VI, Section A, Line 8B

“The board acted as a whole on all matters and no committees were appointed during the calendar year.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by an independent accountant and reviewed by the president prior to submission to the irs.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Scotland Community Development Inc
EIN
52-6079918
Phone
3019832248
Address
7838 SCOTLAND DRIVE, POTOMAC, MD 20854

Signing Officer

Name
Iris Neal
Title
President
Phone
3012995066
Signed
2021-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Iris Neal
Formed
1965
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Firm
PKF O'CONNOR DAVIES LLP
Address
665 FIFTH AVENUE, NEW YORK, NY 10022
Preparer
Garrett M Higgins
Phone
2122862600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Housing development consultants: program service expenses 40,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,000.”

Raw XML AppendixShowing 400 of 404 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013525
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt016570
IRS990/AccountsReceivableGrp/BOYAmt0255573
IRS990/AccountsReceivableGrp/EOYAmt0383360
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE HOUSING TO LOW INCOME RESIDENTS UNDER SECTION 221(D)(3) OF THE NATIONAL HOUSING ACT.
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0IRIS NEAL
IRS990/BooksInCareOfDetail/PhoneNum03019832248
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07838 SCOTLAND DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0POTOMAC
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020854
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt056
IRS990/CashNonInterestBearingGrp/EOYAmt056
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt01214
IRS990/CYInvestmentIncomeAmt016365
IRS990/CYOtherExpensesAmt084925
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0367787
IRS990/CYRevenuesLessExpensesAmt0298013
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt086139
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0384152
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0SCOTLAND COMMUNITY DEVELOPMENT, INC. WAS INCORPORATED ON JUNE 11, 1965 AS A NOT-FOR-PROFIT, NON-STOCK CORPORATION IN ORDER TO CARRY OUT ITS PURPOSE TO DEVELOP, CONSTRUCT, OWN, MANAGE AND MAINTAIN A 75 UNIT LOW INCOME HOUSING APARTMENT COMPLEX IN POTOMAC, MARYLAND.ON DECEMBER 4, 2017, THE ENTITY SOLD ITS APARTMENT COMPLEX AND RELATED ASSETS TO SCOTLAND TOWNHOMES LIMITED PARTNERSHIP (THE "PARTNERSHIP") FOR $4,500,000. THIS SALE ALSO RESULTED IN THE ENTITY PROVIDING A $4,000,000 LOAN TO THE PARTNERSHIP. THE ENTITY HAS A 20% INTEREST IN SCOTLAND GENERAL PARTNERSHIP, LLC, WHO ARE PART OF THE PARTNERSHIP AND MADE A $200,000 INITIAL INVESTMENT IN THE PARTNERSHIP.SUBSEQUENT TO THE SALE, THE PARTNERSHIP ENTERED INTO A USER AGREEMENT WITH THE STATE OF MARYLAND WHICH ESTABLISHES HUD'S CRANSTON-GONZALEZ NATIONAL AFFORDABLE HOUSING ACT, SECTION 811 PROJECT RENTAL ASSISTANCE DEMONSTRATION PROGRAMS TO PROVIDE RENTAL ASSISTANCE TO PERSONS WITH DISABILITIES AT THE SCOTLAND TOWNHOMES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt041214
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06200
IRS990/FeesForServicesAccountingGrp/TotalAmt06200
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01971
IRS990/FeesForServicesLegalGrp/TotalAmt01971
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt03006
IRS990/FeesForServicesManagementGrp/TotalAmt03006
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt040000
IRS990/FeesForServicesOtherGrp/TotalAmt040000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0IRIS NEAL
IRS990/Form990PartVIISectionAGrp/PersonNm1DIANE QUINN TILLERY
IRS990/Form990PartVIISectionAGrp/PersonNm2AMAL FALLAH
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm4KAY FREEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5DONNA BOXER
IRS990/Form990PartVIISectionAGrp/PersonNm6JANE HOUSTON
IRS990/Form990PartVIISectionAGrp/PersonNm7FATU SAMSUMANA
IRS990/Form990PartVIISectionAGrp/PersonNm8VIRGINIE MBA MAHAKOM
IRS990/Form990PartVIISectionAGrp/PersonNm9MELISSA BARRINGTON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/ DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01965
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantAmt01214
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01214
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01214
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0384152
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02723
IRS990/InsuranceGrp/TotalAmt02723
IRS990/InvestmentIncomeGrp/ExclusionAmt016365
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016365
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt04558814
IRS990/InvestmentsProgramRelatedGrp/EOYAmt04798814
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDING HOUSING TO LOW INCOME RESIDENTS UNDER SECTION 221(D)(3) OF THE NATIONAL HOUSING ACT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06712183
IRS990/NetAssetsOrFundBalancesEOYAmt07010196
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06712183
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07010196
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05940
IRS990/OfficeExpensesGrp/TotalAmt05940
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1MISC. ADMIN EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt023969
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11116
IRS990/OtherExpensesGrp/TotalAmt023969
IRS990/OtherExpensesGrp/TotalAmt11116
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02275
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02275
IRS990/PrincipalOfficerNm0IRIS NEAL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM RELATED INT.
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc2GROUND LEASE INTEREST
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0240000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1124500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23287
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0240000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1124500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23287
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01012
IRS990/PYInvestmentIncomeAmt036634
IRS990/PYOtherExpensesAmt072361
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0371919
IRS990/PYRevenuesLessExpensesAmt0335180
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt073373
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0408553
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0298013
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0367787
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01908990
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01842261
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt016365
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt036634
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015619
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02500
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02998
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt074116
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0367787
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0371919
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0245269
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0692091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0813039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02490105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016365
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt036634
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015619
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02500
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02998
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt074116
IRS990ScheduleA/InvestmentIncomeCYPct00.02890
IRS990ScheduleA/InvestmentIncomePYPct00.01990
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.55640
IRS990ScheduleA/PublicSupportPY509Pct00.98010
IRS990ScheduleA/PublicSupportTotal509Amt01426605
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0354500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0354500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0354500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01063500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0354500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0354500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0354500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01063500
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0367787
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0371919
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0245269
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0692091
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0813039
IRS990ScheduleA/Total509Grp/TotalAmt02490105
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0384152
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0408553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0260888
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0694591
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0816037
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02564221
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt04598875
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1199939
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0MORTGAGE RECEIVABLE FROM SCOTLAND TOWNHOMES LP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1INVESTMENT IN SCOTLAND TOWNHOMES LP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt04798814
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THE FOLLOWING CLASSES OF MEMBERS: A) OWNER MEMBER B) LEASEHOLD MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS OF THE CORPORATION. IN ADDITION, EACH MEMBER HAVING VOTING POWER SHALL BE ENTITLED TO VOTE ON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD ACTED AS A WHOLE ON ALL MATTERS AND NO COMMITTEES WERE APPOINTED DURING THE CALENDAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED BY THE PRESIDENT PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HOUSING DEVELOPMENT CONSULTANTS: PROGRAM SERVICE EXPENSES 40,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06725708
IRS990/TotalAssetsEOYAmt07026766
IRS990/TotalAssetsGrp/BOYAmt06725708
IRS990/TotalAssetsGrp/EOYAmt07026766
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044925
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt041214
IRS990/TotalFunctionalExpensesGrp/TotalAmt086139
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013525
IRS990/TotalLiabilitiesEOYAmt016570
IRS990/TotalLiabilitiesGrp/BOYAmt013525
IRS990/TotalLiabilitiesGrp/EOYAmt016570
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06712183
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07010196
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt041214
IRS990/TotalProgramServiceRevenueAmt0367787
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016365
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0367787
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0384152
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06725708
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07026766
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07838 SCOTLAND DRIVE
IRS990/USAddress/CityNm0POTOMAC
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020854
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0IRIS NEAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03012995066
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCOTLAND COMMUNITY DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0SCOT
ReturnHeader/Filer/EIN0526079918
ReturnHeader/Filer/PhoneNum03019832248
ReturnHeader/Filer/USAddress/AddressLine1Txt07838 SCOTLAND DRIVE
ReturnHeader/Filer/USAddress/CityNm0POTOMAC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020854
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271728945
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PKF O'CONNOR DAVIES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0665 FIFTH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010022
ReturnHeader/PreparerPersonGrp/PhoneNum02122862600
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARRETT M HIGGINS
ReturnHeader/ReturnTs02021-11-08T10:48:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0IRIS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,026,766
Liabilities
$16,570
Net assets
$7,010,196
Revenue
$384,152
Expenses
$86,139
Net income
$298,013
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.55$0.01$8.53$0.47$0.06$0.41
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.13$0.01$8.12$0.51$0.06$0.45
2022Detailed filing. Detailed filing data is available for this year.$7.68$0.02$7.66$0.37$0.05$0.33
2021Detailed filing. Detailed filing data is available for this year.$7.35$0.01$7.34$0.37$0.04$0.33
2020Detailed filing. Detailed filing data is available for this year.$7.03$0.02$7.01$0.38$0.09$0.30
2019Detailed filing. Detailed filing data is available for this year.$6.73$0.01$6.71$0.41$0.07$0.34
2018Detailed filing. Detailed filing data is available for this year.$6.39$0.01$6.38$0.26$0.11$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.28$0.05$6.23$4.74$0.68$4.06
2016Detailed filing. Detailed filing data is available for this year.$2.46$0.29$2.17$0.82$0.69$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.31$2.05$0.86$0.67$0.19
2014Detailed filing. Detailed filing data is available for this year.$2.16$0.30$1.86$0.83$0.63$0.20
2013Detailed filing. Detailed filing data is available for this year.$1.97$0.31$1.66$0.81$0.66$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.33$1.52$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.33$1.40$0.62