Nonprofit · EIN 52-6079918
SCOTLAND COMMUNITY DEVELOPMENT INC
Tax-exempt · POTOMAC, MD 20854
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $472,433 | $58,290 | $414,143 | $8,545,753 | $14,162 | $8,531,591 |
| December 31, 2023 | 990 | $513,171 | $64,229 | $448,942 | $8,129,015 | $11,538 | $8,117,477 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $386,965
- Investment income
- $84,873
- Other revenue
- $595
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $5,695
- Program services (functional)
- $38,000
- Management and general (functional)
- $20,290
Balance sheet and other
- Total assets, start of year
- $8,129,015
- Total assets, end of year
- $8,545,753
- Total liabilities, end of year
- $14,162
- Net assets, end of year
- $8,531,591
- Net assets without donor restrictions
- $8,531,591
- Gross receipts
- $472,433
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1965
- State of legal domicile
- MD
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IRIS NEAL | PRESIDENT/DIRECTOR Trustee or director, Officer | 0.3 | $0 |
| DIANE QUINN TILLERY | VICE PRESIDENT/DIRECTOR Trustee or director, Officer | 0.3 | $0 |
| AMAL FALLAH | SECRETARY/ DIRECTOR Trustee or director, Officer | 0.3 | $0 |
| MELISSA BARRINGTON | DIRECTOR Trustee or director | 0.3 | $0 |
| KAY FREEMAN | DIRECTOR Trustee or director | 0.3 | $0 |
| VIRGINIE MBA MAHAKOM | DIRECTOR Trustee or director | 0.3 | $0 |
| PATRICIA MASON | DIRECTOR Trustee or director | 0.3 | $0 |
| FATU SAMSUMANA | DIRECTOR Trustee or director | 0.3 | $0 |
| MICHAEL SHAHADEH | DIRECTOR Trustee or director | 0.3 | $0 |
| JAMES WATSON | DIRECTOR Trustee or director | 0.3 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IRIS NEAL | PRESIDENT/DIRECTOR Trustee or director, Officer | 0.3 | $0 |
| DIANE QUINN TILLERY | VICE PRESIDENT/DIRECTOR Trustee or director, Officer | 0.3 | $0 |
| AMAL FALLAH | SECRETARY/ DIRECTOR Trustee or director, Officer | 0.3 | $0 |
| MELISSA BARRINGTON | DIRECTOR Trustee or director | 0.3 | $0 |
| DONNA BOXER | DIRECTOR THRU SEPT 2023 Trustee or director | 0.3 | $0 |
| KAY FREEMAN | DIRECTOR Trustee or director | 0.3 | $0 |
| JANE HOUSTON | DIRECTOR THRU MAR 2023 Trustee or director | 0.3 | $0 |
| VIRGINIE MBA MAHAKOM | DIRECTOR Trustee or director | 0.3 | $0 |
| PATRICIA MASON | DIRECTOR Trustee or director | 0.3 | $0 |
| FATU SAMSUMANA | DIRECTOR Trustee or director | 0.3 | $0 |
| MICHAEL SHAHADEH | DIRECTOR Trustee or director | 0.3 | $0 |
| JAMES WATSON | DIRECTOR Trustee or director | 0.3 | $0 |
Address and contacts
- Address (IRS master file)
- 7838 SCOTLAND DR, POTOMAC, MD 20854-4063
- In care of
- % WHETSTONE COMPANY
- Principal officer (990 for 2024)
- IRIS NEAL, 7838 SCOTLAND DRIVE, POTOMAC, MD 20854
- Signed the 990
- IRIS NEAL, PRESIDENT
- Phone
- (301) 983-2248
- Return prepared by
- PKF O'CONNOR DAVIES ADVISORY LLC
Mission
PROVIDING HOUSING TO LOW INCOME RESIDENTS UNDER SECTION 221(D)(3) OF THE NATIONAL HOUSING ACT.
Program accomplishments
- SCOTLAND 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.Expenses $38,000 · revenue $386,965
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-6079918
- 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
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L21Z)
- Assets (IRS master file)
- $8,545,753
- Income (IRS master file)
- $472,433
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $472,433 | $58,290 | $8,545,753 | XML |
| 990 | December 2023 | $513,171 | $64,229 | $8,129,015 | XML |
| 990 | December 2022 | $373,435 | $46,187 | $7,677,378 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 52-6079918).
Questions about SCOTLAND COMMUNITY DEVELOPMENT INC
- What is the EIN of SCOTLAND COMMUNITY DEVELOPMENT INC?
- The employer identification number (EIN) of SCOTLAND COMMUNITY DEVELOPMENT INC is 52-6079918.
- Is SCOTLAND COMMUNITY DEVELOPMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
- Are donations to SCOTLAND COMMUNITY DEVELOPMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SCOTLAND COMMUNITY DEVELOPMENT INC 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 SCOTLAND COMMUNITY DEVELOPMENT INC 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 SCOTLAND COMMUNITY DEVELOPMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SCOTLAND COMMUNITY DEVELOPMENT INC?
- The 990 for the year ended December 31, 2024 names IRIS NEAL.
- Who are the officers and directors of SCOTLAND COMMUNITY DEVELOPMENT INC?
- The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does SCOTLAND COMMUNITY DEVELOPMENT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $472,433, expenses of $58,290 and total assets of $8,545,753 at year end.
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