Civic Intelligence

Scope Education Services

990 • Fiscal year 2014 • EIN 11-2073576

Sep 01, 2013 to Aug 31, 2014 • Filed on Feb 24, 2015

100 Lawrence AvenueSmithtown, NY 11787

(631) 360-0800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.26x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.17x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

61st percentile

6.3%

Higher net margin than 61% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

58th percentile

6.7%

Faster revenue growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$10,000,933

Up $1,010,533 (+11%) from 2013

Net Assets

Up

$7,373,487

Up $968,428 (+15%) from 2013

Liabilities

Up

$2,627,446

Up $42,105 (+1.6%) from 2013

Revenue

Up

$15,422,605

Up $967,234 (+6.7%) from 2013

Expenses

Up

$14,454,177

Up $396,294 (+2.8%) from 2013

Net Income

Up

$968,428

Up $570,940 (+144%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $7,988,691Liabilities 2011: $2,146,001Net Assets 2011: $5,842,6902011Assets 2012: $8,311,723Liabilities 2012: $2,304,152Net Assets 2012: $6,007,5712012Assets 2013: $8,990,400Liabilities 2013: $2,585,341Net Assets 2013: $6,405,0592013Assets 2014: $10,000,933Liabilities 2014: $2,627,446Net Assets 2014: $7,373,4872014Assets 2015: $10,997,202Liabilities 2015: $2,742,113Net Assets 2015: $8,255,0892015Assets 2016: $12,030,978Liabilities 2016: $2,985,246Net Assets 2016: $9,045,7322016Assets 2017: $12,511,451Liabilities 2017: $2,702,787Net Assets 2017: $9,808,6642017Assets 2018: $13,844,855Liabilities 2018: $3,039,142Net Assets 2018: $10,805,7132018Assets 2019: $14,221,646Liabilities 2019: $3,253,636Net Assets 2019: $10,968,0102019Assets 2020: $9,917,528Liabilities 2020: $2,165,633Net Assets 2020: $7,751,8952020Assets 2021: $15,705,404Liabilities 2021: $2,722,270Net Assets 2021: $12,983,1342021Assets 2022: $20,818,425Liabilities 2022: $5,337,117Net Assets 2022: $15,481,3082022Assets 2023: $25,323,042Liabilities 2023: $6,180,045Net Assets 2023: $19,142,9972023Assets 2024: $26,452,379Liabilities 2024: $5,326,877Net Assets 2024: $21,125,5022024Assets 2025: $27,003,710Liabilities 2025: $5,928,438Net Assets 2025: $21,075,2722025

Highlighted filing

2014

Assets$10,000,933
Liabilities$2,627,446
Net Assets$7,373,487

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MRevenue 2011: $13,823,742Expenses 2011: $13,513,274Net Income 2011: $310,4682011Revenue 2012: $14,161,096Expenses 2012: $13,996,215Net Income 2012: $164,8812012Revenue 2013: $14,455,371Expenses 2013: $14,057,883Net Income 2013: $397,4882013Revenue 2014: $15,422,605Expenses 2014: $14,454,177Net Income 2014: $968,4282014Revenue 2015: $15,662,517Expenses 2015: $14,780,915Net Income 2015: $881,6022015Revenue 2016: $16,150,254Expenses 2016: $15,359,611Net Income 2016: $790,6432016Revenue 2017: $17,009,078Expenses 2017: $16,246,146Net Income 2017: $762,9322017Revenue 2018: $17,936,938Expenses 2018: $16,939,889Net Income 2018: $997,0492018Revenue 2019: $20,962,506Expenses 2019: $20,800,209Net Income 2019: $162,2972019Revenue 2020: $18,966,133Expenses 2020: $22,182,248Net Income 2020: -$3,216,1152020Revenue 2021: $22,246,673Expenses 2021: $17,015,434Net Income 2021: $5,231,2392021Revenue 2022: $31,054,488Expenses 2022: $28,556,314Net Income 2022: $2,498,1742022Revenue 2023: $41,410,887Expenses 2023: $37,749,198Net Income 2023: $3,661,6892023Revenue 2024: $48,816,383Expenses 2024: $46,834,916Net Income 2024: $1,981,4672024Revenue 2025: $44,939,214Expenses 2025: $44,906,585Net Income 2025: $32,6292025

Highlighted filing

2014

Revenue$15,422,605
Expenses$14,454,177
Net Income$968,428
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Feb 24, 2015
Return Version
2013v4.0
Gross Receipts
$15,422,605
Mission and Program Overview

Mission

To provide programs and services to school districts through the cooperative study and research of educational issues, concerns and needs; promote best practices; and provide forums,symposiums and workshops for school superintendents, school board members, school administrators, teachers, students and community members that offer opportunities to improve education.

Scope provides childcare and enrichment programs and other services to school districts in the long island community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,761,866$7,730,793▲ $968,927
Land, Buildings, and Equipment, Net$1,692,313$1,685,360▼ $6,953
Accounts Receivable$134,561$153,068▲ $18,507
Prepaid Expenses and Deferred Charges$139,724$108,325▼ $31,399
Inventories for Sale or Use$53,303$88,610▲ $35,307
Investments in Publicly Traded Securities$9,624$12,657▲ $3,033
Cash and Non-Interest-Bearing Accounts$11,000$11,000→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$8,990,400$10,000,933▲ $1,010,533
Other Assets Total$188,009$211,120▲ $23,111
Liabilities
Deferred Revenue$1,827,786$1,785,865▼ $41,921
Accounts Payable and Accrued Expenses$582,226$643,141▲ $60,915
Other Liabilities$175,329$198,440▲ $23,111
Total Liabilities$2,585,341$2,627,446▲ $42,105
Net Assets / Fund Balance
Unrestricted Net Assets$6,405,059$7,373,487▲ $968,428
Total Net Assets Fund Balance$6,405,059$7,373,487▲ $968,428
Total Liabilities and Net Assets / Fund Balance$8,990,400$10,000,933▲ $1,010,533

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,101,556$753,969$1,855,525
Equipment$243,806$510,119$753,925
Buildings$229,673$187,768$417,441
Other Land Buildings$10,325$274,818$285,143
Land$100,000-$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mr George DuffyExecutive DirectorFT$186,814$8,533$195,347
Mr Cramer HarringtonDep Director Mgmt ServicesFT$176,049$7,981$184,030
Lucinda LeeAsst. DirectorFT$118,264$16,013$134,277
Patricia WalshDirector of Fin.FT$116,749$7,481$124,230
MICHAEL O'BRIENAssoc. DirectorFT$120,785$2,268$123,053
Ann NuzzoDirector of Off. Mgmt.FT$108,017$13,946$121,963

Board Members and Trustees

NameTitle
Dr Charles RussoPast President
Mr John LorentzPresident
Ms Susan SchnebelVice President
Dr Anthony AnnunziatoBoard Member
Dr Joseph RellaBoard Member
Dr Lorna LewisBoard Member
Dr Robert FeirsenBoard Member
Dr Robert ManleyBoard Member
Dr Robert MoraghanBoard Member
Dr Roberta GeroldBoard Member
Dr Walter SchartnerBoard Member
Mr Anthony CacciolaBoard Member
Mr Henry GrishmanBoard Member
Mr John J HoganBoard Member
Mr Charles LeunigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,253,692
Investment Income
$20,638
Other Revenue
$148,275
Change in Net Assets
$968,428

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,422,605
Total Revenue per Audited Statements
$15,422,605
Total Revenue per Form 990
$15,422,605
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,574,757
Other Expenses$2,879,420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,751,923$754,478-$9,506,401
Payroll Taxes$933,959$105,616-$1,039,575
Other Employee Benefits$249,100$229,313-$478,413
Current Officers, Directors, Trustees, and Key Employees$36,806$342,571-$379,377
Office Expenses$205,396$170,923-$376,319
Occupancy$330,205$5,640-$335,845
All Other Expenses$168,646$99,056-$267,702
Insurance$19,482$208,579-$228,061
Depreciation Depletion-$201,826-$201,826
Pension Plan Contributions$120,719$50,272-$170,991
Other Expenses$81,045$37,129-$81,045
Information Technology$3,951$75,828-$79,779
Fees for Services Other$63,632--$63,632
Travel$57,823$2,537-$60,360
Advertising$30,403$10,602-$41,005
Fees for Services Accounting-$28,500-$28,500
Conferences and Meetings$295$13,854-$14,149
Fees for Services Legal-$11,630-$11,630
Total Functional Expenses$12,066,778$2,387,399$0$14,454,177

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,454,177
Total Expenses per Audited Statements$14,454,177
Total Expenses per Form 990$14,454,177
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$198,440
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The policy is to distribute a copy of the form 990 prior to the scheduled board of directors meeting for review. The members of the board of directors have the opportunity to ask questions or make comments with regard to the form 990 at a board meeting prior to the form being filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The board of directors and certain employees sign an annual conflict of interest declaration.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

There is a salary committee that meets to address and determine all salaries including top management. The committee meets prior to submission of recommendations to the full board of directors for consideration and approval. The approval of the salary of the executive director is reviewed and approved by the board of directors during executive session. The minutes of the session reflect board approval.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Financial statements, governing documents and policies are maintained at the administrative offices located at 100 lawrence avenue, smithtown, new york. The public may request to see documents at the office.

Filing and Contact Details

Filer

EIN
11-2073576
Phone
6313600800

Signing Officer

Name
George L Duffy Iii
Title
Executive Director
Signed
2015-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mr George Duffy
Formed
1964
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
1,091
Volunteers
40

Preparer

Preparer
Marianne VanDuyne CPA
Phone
6312344444
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Scope has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Periods ending august 31, 2010 and subsequent remain subject to examination by the applicable taxing authorities.

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IRS990/Form990PartVIISectionAGrp/PersonNm3MR CHARLES LEUNIG
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IRS990/Form990PartVIISectionAGrp/PersonNm5DR CHARLES RUSSO
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt15Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt16DEP DIRECTOR MGMT SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF FIN.
IRS990/Form990PartVIISectionAGrp/TitleTxt18ASST. DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIR. OF OFF. MGMT.
IRS990/Form990PartVIISectionAGrp/TitleTxt20Assoc. Director
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IRS990/InformationTechnologyGrp/ProgramServicesAmt03951
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IRS990/MissionDesc0TO PROVIDE PROGRAMS AND SERVICES TO SCHOOL DISTRICTS THROUGH THE COOPERATIVE STUDY AND RESEARCH OF EDUCATIONAL ISSUES, CONCERNS AND NEEDS; PROMOTE BEST PRACTICES; AND PROVIDE FORUMS,SYMPOSIUMS AND WORKSHOPS FOR SCHOOL SUPERINTENDENTS, SCHOOL BOARD MEMBERS, SCHOOL ADMINISTRATORS, TEACHERS, STUDENTS AND COMMUNITY MEMBERS THAT OFFER OPPORTUNITIES TO IMPROVE EDUCATION.
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IRS990/NetAssetsOrFundBalancesEOYAmt07373487
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ProgramServicesAmt0330205
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0205396
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IRS990/OtherExpensesGrp/ProgramServicesAmt381045
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IRS990/OtherExpensesGrp/TotalAmt1475764
IRS990/OtherExpensesGrp/TotalAmt2130178
IRS990/OtherExpensesGrp/TotalAmt381045
IRS990/OtherLiabilitiesGrp/BOYAmt0175329
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IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
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IRS990/PensionPlanContributionsGrp/TotalAmt0170991
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0139724
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0108325
IRS990/PrincipalOfficerNm0Mr George Duffy
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc3REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0343897
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1192576

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$27.0$5.93$21.1$44.9$44.9$0.03
2024Detailed filing. Detailed filing data is available for this year.$26.5$5.33$21.1$48.8$46.8$1.98
2023Detailed filing. Detailed filing data is available for this year.$25.3$6.18$19.1$41.4$37.7$3.66
2022Detailed filing. Detailed filing data is available for this year.$20.8$5.34$15.5$31.1$28.6$2.50
2021Detailed filing. Detailed filing data is available for this year.$15.7$2.72$13.0$22.2$17.0$5.23
2020Detailed filing. Detailed filing data is available for this year.$9.92$2.17$7.75$19.0$22.2$3.22
2019Detailed filing. Detailed filing data is available for this year.$14.2$3.25$11.0$21.0$20.8$0.16
2018Detailed filing. Detailed filing data is available for this year.$13.8$3.04$10.8$17.9$16.9$1.00
2017Detailed filing. Detailed filing data is available for this year.$12.5$2.70$9.81$17.0$16.2$0.76
2016Detailed filing. Detailed filing data is available for this year.$12.0$2.99$9.05$16.2$15.4$0.79
2015Detailed filing. Detailed filing data is available for this year.$11.0$2.74$8.26$15.7$14.8$0.88
2014Detailed filing. Detailed filing data is available for this year.$10.0$2.63$7.37$15.4$14.5$0.97
2013Summary only. Only limited summary data is available for this year.$8.99$2.59$6.41$14.5$14.1$0.40
2012Summary only. Only limited summary data is available for this year.$8.31$2.30$6.01$14.2$14.0$0.16
2011Summary only. Only limited summary data is available for this year.$7.99$2.15$5.84$13.8$13.5$0.31