Thomas H. Scanlan and his wife, Sophia H. Scanlan, acquired and built up a considerable estate and both of them died intestate prior to 1906, leaving several single daughters as their sole heirs at law. None of the daughters ever married and from time to time until 1936, each of these daughters except Lillian and Stella died intestate. Miss Lillian and Miss Stella Scanlan the sole surviving heirs of the Thomas H. Scanlan family, owned all of the valuable estates and properties which they inherited from their father and mother and in turn, their sisters.

Early in 1947,Miss Lillian and Miss Stella Scanlan created the "Scanlan Foundation," a religious and charitable organization and secured its charter from the State of Texas. In September 24, 1947, the Commissioner issued his official letter recognizing and approving the tax-exempt status of the "Scanlan Foundation."