Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 47-4601027

JAMES SCOTTY CUMMINGS CHARITABLE TRUST

Tax-exempt · PHOENIX, AZ 85016

Financials

$101K$73K2023$61K$46K2024
Revenue Expenses · by fiscal year end
Financials of JAMES SCOTTY CUMMINGS CHARITABLE TRUST by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-EZ$61,468$46,314$15,154$201,606–$201,606
December 31, 2023990$100,994$73,233$27,761$186,452$0$186,452
Financial details: 990-EZ for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$160,297
Net income from fundraising events
-$98,829

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$550
Other expenses
$45,764
Program services (functional)
$45,735

Balance sheet and other

Total assets, start of year
$186,452
Total assets, end of year
$201,606
Total liabilities, end of year
–
Net assets, end of year
$201,606
Cash, savings and investments
$201,606
Gross receipts
$160,297

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
Mel IngwaldsonTrustee1$0
Aaron ButlerTrustee1$0
Isabella RiceTrustee1$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Mel IngwaldsonTrustee
Trustee or director
1$0
Aaron ButlerTrustee
Trustee or director
1$0
Isabella RiceTrustee
Trustee or director
1$0

Address and contacts

Address (IRS master file)
3109 N 24TH STREET, PHOENIX, AZ 85016-7328
In care of
% MEL INGWALDSON
Signed the 990-EZ
Aaron Butler, Trustee
Phone
(602) 956-9350
Return prepared by
Baldwin Moffitt Behm LLP

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.

990-EZ for the year ended December 31, 2024

Program accomplishments

  • 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.
    Expenses $45,735

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990 on file

File the 2025 990-EZ for JAMES SCOTTY CUMMINGS CHARITABLE TRUST

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
47-4601027
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2016
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P58)
Assets (IRS master file)
$201,606
Income (IRS master file)
$160,297

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2024$61,468$46,314$201,606XML
990December 2023$100,994$73,233$186,452XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 47-4601027).

Questions about JAMES SCOTTY CUMMINGS CHARITABLE TRUST

What is the EIN of JAMES SCOTTY CUMMINGS CHARITABLE TRUST?
The employer identification number (EIN) of JAMES SCOTTY CUMMINGS CHARITABLE TRUST is 47-4601027.
Is JAMES SCOTTY CUMMINGS CHARITABLE TRUST tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
Are donations to JAMES SCOTTY CUMMINGS CHARITABLE TRUST tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does JAMES SCOTTY CUMMINGS CHARITABLE TRUST file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of JAMES SCOTTY CUMMINGS CHARITABLE TRUST due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did JAMES SCOTTY CUMMINGS CHARITABLE TRUST last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
Who are the officers and directors of JAMES SCOTTY CUMMINGS CHARITABLE TRUST?
The 990-EZ for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
How much revenue does JAMES SCOTTY CUMMINGS CHARITABLE TRUST have?
On its 990-EZ for the year ended December 31, 2024 it reported revenue of $61,468, expenses of $46,314 and total assets of $201,606 at year end.

Other nonprofits in PHOENIX

All nonprofits in PHOENIX · Arizona · Human services