James Scotty Cummings Charitable Trust

Analysis

James Scotty Cummings Charitable Trust is a registered charity in United States, based in Phoenix, AZ. It received its IRS tax-exemption ruling in January 2016, 10 years ago. Its declared purposes cover human services, which this site groups under poverty relief. 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 December 2023, James Scotty Cummings Charitable Trust reported income of $101k and spending of $73k, leaving 27% of income unspent that year. Across the 2 years on record, from December 2022 to December 2023, income grew from $65k to $101k (+56%), an average of +56% a year. The sharpest change came in the year to December 2023, when income rose by 56%. Over the whole period it spent 57% of the income it received.

Among 62,758 United States charities whose main cause is poverty relief and that reported income, James Scotty Cummings Charitable Trust sits at the 33rd percentile: it is larger than about 33% of them. Against every charity in United States with reported income it ranks in the 37th percentile, and in the 35th percentile within AZ. Charities of a similar size with the same main cause include Seafarers Center of Beaumont ($101k), Community Clothing Center Inc ($101k) and Ignite Ministries a NJ Nonprofit Corporation ($101k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 202% of the total. At year end it held assets of $186k against liabilities of $0, net assets of $186k.