Scots Athletic Foundation

Analysis

Scots Athletic Foundation is a registered charity in United States, based in Upland, CA. It received its IRS tax-exemption ruling in November 2014, 12 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending September 2023, Scots Athletic Foundation reported income of $81k and spending of $77k, spending 95% of its income. Across the 2 years on record, from September 2022 to September 2023, income fell from $83k to $81k (-2.0%), an average of -2.0% a year. Over the whole period it spent 102% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Scots Athletic Foundation sits at the 38th percentile: it is larger than about 38% of them. Against every charity in United States with reported income it ranks in the 31st percentile, and in the 34th percentile within CA. Charities of a similar size with the same main cause include Ukiah Dolphin Swim Club ($81k), Grand Ledge Youth Baseball Incorporated ($81k) and River Bluff Youth Sports ($81k).

On its Form 990-EZ for the period ending September 2023, revenue came from contributions and grants 3.7% and program service revenue 25% of the total. At year end it held assets of $27k against liabilities of $0, net assets of $27k.