Walter Scott Foundation

REHOBETH, AL EIN: 13-5681161 Website

The Walter Scott Foundation is a private foundation established in the 1890s and incorporated in 1903 in New York. The organization is tax-exempt as a 501(c)(3) nonprofit and is headquartered in Rehoboth, Alabama. The foundation provides aid to institutions concerned with handicapped children and adults, with some giving also directed toward medical research.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$8.1M

+4.1% YoY

Annual Giving

$459K

+13.1% YoY

Grant Count

+16.7% YoY

Avg Grant Size

$66K

-3.1% YoY

Under IRS private-foundation payout rules, Walter Scott Foundation reported a distributable amount of $498K for 2025 — the minimum it must pay out in qualifying distributions.

Research compiled by Grantable AI from public sources. Last updated April 2026.

Mission & Focus Areas

The foundation's primary focus areas include:

Support for institutions serving handicapped children and adults
Medical research
Restricted tuition and supplies
Scholarships and nursing scholarships
Capital campaigns

Grantmaking

The foundation made 10 grants in the most recent fiscal year. Notable recent grants include:

Ready to take the next step with Walter Scott Foundation?

Assess fit for your org Draft an LOI Find open RFPs

Geographic Focus

Where this funder awards grants

The foundation operates in Alabama, with a primary address in Rehoboth, Alabama.

Grant Distribution by State

Alabama $1.6M (75%)

Colorado $305K (14%)

Georgia $200K (9%)

Wyoming $15K (1%)

Maine $12K (1%)

Florida $10K (0%)

New Mexico $6K (0%)

New York $1K (0%)

States

Alabama Colorado Florida Georgia Maine New Mexico New York Wyoming

Cities

CheyenneDenverDonalsonvilleDothanNavarreNew York CityRehobethSante FeStandishTroy

Financial History

Multi-year comparison from IRS filings

Assets and Financial Position (as of FYE 09/2025):

Total assets: $8,096,083
Total liabilities: $0
Total revenues: $790,673
Total expenses: $481,160

Historical Financial Trend (FYE 09/2024):

Total assets: $7,780,000
Total revenues: $671,227
Total expenses: $449,936

The foundation shows year-over-year growth of 17.8% in revenues and 7.0% in expenses.

Revenue

Expenses

Qualifying Distributions

Net Investment Income

Metric	2025	2024	2023
Total Assets	$8,096,083	$7,779,716	$7,556,963
Revenue	$790,673	$671,227	$944,860
Expenses	$481,160	$449,936	$514,031
Qualifying Distributions	$466,653	$417,513	$471,119
Net Investment Income	$783,020	$659,714	$923,740
Distributable Amount	$498,421	$470,988	$427,636

Giving Over Time

Total grant dollars and number of grants per year

Grant Insights

How this funder distributes its grants

Top Recipients

Top 7 recipients in 2025

Grant Size Distribution

38 grants across all recorded years

Giving History

Grant recipients and amounts by year

Among its reported 2025 grants, the largest include Southeast Health Foundation ($240,000), Wallace Community College ($77,000), Town of Rehobeth Fire & Rescue ($64,000).

Recipient	Purpose	Amount
NATIONAL JEWISH HOSPITAL DENVER, CO	MORGRIDGE TRANSPORTATION PROGRAM	$50,000
SOUTHEAST HEALTH FOUNDATION DOTHAN, AL	SCHOLARSHIPS, HEARTSAFE INITIATIVE	$240,000
TROY UNIVERSITY FOUNDATION TROY, AL	NURSING SCHOLARSHIPS	$10,000
TOWN OF REHOBETH FIRE & RESCUE REHOBETH, AL	AMBULANCE EQUIPMENT	$64,000
WALLACE COMMUNITY COLLEGE DOTHAN, AL	SCHOLARSHIPS	$77,000
WIREGRASS PET RESCUE & ADOPTION CEN DOTHAN, AL	FOOD, MEDICAL & GROOMING SUPPLIES	$8,000
NAVARRE BEACH SEA TURTLE CONSERVATI NAVARRE, FL	STEAM CLASS SUPPLIES, BENCHES	$10,000

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2025 IRS filing

From 2025 filing

Name	Title	Hours	Compensation
THORPE A NICKERSON	ASST. TREASU	0.5	—
JOCELYN NICKERSON	ADVISOR	0.5	—
ELIZABETH NICKERSON	VP, SECRETAR	0.5	—
JENNIFER A SMITH	PRESIDENT	2	—
CHRISTOPHER B SMITH	VP/TREASURER	1	—

Contact Information

Address: 106 Crabapple Court, Rehoboth, AL 36301-9236
Telephone: 334-333-1068
EIN: 13-5681161
Tax-exempt since: December 1942

Frequently Asked Questions

What does Walter Scott Foundation fund?

The foundation's primary focus areas include: • Support for institutions serving handicapped children and adults • Medical research • Restricted tuition and supplies • Scholarships and nursing scholarships • Capital campaigns

How do I apply for a grant from Walter Scott Foundation?

**Recent Grant Activity:** The foundation made 10 grants in the most recent fiscal year. Notable recent grants include: • The Southeast Health Foundation: $240,000 (for scholarships and Heartsafe Initiative) • Troy University Foundation: $10,000 (for nursing scholarships) **Financial Capacity:** The foundation generates revenue primarily through investment income and asset sales rather than contributions. In fiscal year 2025, the foundation reported: • Investment income and dividends: $187,419 …

Where does Walter Scott Foundation make grants?

The foundation operates in Alabama, with a primary address in Rehoboth, Alabama.

What size grants does Walter Scott Foundation award?

In 2025, Walter Scott Foundation awarded 7 grants totaling $459K — an average of about $66K per grant, based on its IRS Form 990 filings.

How much is Walter Scott Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2025, Walter Scott Foundation reported a distributable amount of $498K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.