Civic Intelligence

Summer Camp Opportunities Promote

EIN 20-2772242 • 501(c)3 • New York, NY

Profile

To provide funding for overnight summer camp and college scholarships, creating pathways to potential through camp, classroom, college, and career for children and teens from under-resourced communities who commit to staying in school. The nonprofit camps who receive "campership" support by scope are located nationwide.

275 Madison Avenue Suite 2110New York, NY 10016

scopeusa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.05x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

54th percentile

6.0%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

65th percentile

$168,491

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

9th percentile

-15%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-2.5%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,570,987

Down $638,679 (-15%) from 2024

Liabilities

Down

$174,571

Down $872,930 (-83%) from 2024

Net Assets

Up

$3,396,416

Up $234,251 (+7.4%) from 2024

Revenue

Down

$3,037,148

Down $78,273 (-2.5%) from 2024

Expenses

Up

$2,855,211

Up $297,959 (+12%) from 2024

Net Income

Down

$181,937

Down $376,232 (-67%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $450,319Liabilities 2010: $3,107Net Assets 2010: $447,2122010Assets 2011: $959,928Liabilities 2011: $542,566Net Assets 2011: $417,3622011Assets 2012: $953,559Liabilities 2012: $569,740Net Assets 2012: $383,8192012Assets 2013: $1,004,913Liabilities 2013: $548,200Net Assets 2013: $456,7132013Assets 2014: $840,256Liabilities 2014: $351,453Net Assets 2014: $488,8032014Assets 2015: $596,883Liabilities 2015: $341,675Net Assets 2015: $255,2082015Assets 2016: $847,668Liabilities 2016: $405,135Net Assets 2016: $442,5332016Assets 2017: $976,364Liabilities 2017: $329,786Net Assets 2017: $646,5782017Assets 2018: $1,490,634Liabilities 2018: $555,297Net Assets 2018: $935,3372018Assets 2019: $1,183,874Liabilities 2019: $120,625Net Assets 2019: $1,063,2492019Assets 2020: $1,370,474Liabilities 2020: $49,214Net Assets 2020: $1,321,2602020Assets 2021: $2,178,412Liabilities 2021: $667,580Net Assets 2021: $1,510,8322021Assets 2022: $2,555,680Liabilities 2022: $779,292Net Assets 2022: $1,776,3882022Assets 2023: $2,622,588Liabilities 2023: $161,064Net Assets 2023: $2,461,5242023Assets 2024: $4,209,666Liabilities 2024: $1,047,501Net Assets 2024: $3,162,1652024Assets 2025: $3,570,987Liabilities 2025: $174,571Net Assets 2025: $3,396,4162025

Highlighted filing

2025

Assets$3,570,987
Liabilities$174,571
Net Assets$3,396,416

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,120,9572010Expenses 2011: $1,130,6112011Revenue 2012: $1,002,076Expenses 2012: $1,066,174Net Income 2012: -$64,0982012Revenue 2013: $1,067,653Expenses 2013: $1,009,687Net Income 2013: $57,9662013Revenue 2014: $815,762Expenses 2014: $812,830Net Income 2014: $2,9322014Revenue 2015: $633,375Expenses 2015: $804,893Net Income 2015: -$171,5182015Revenue 2016: $1,067,581Expenses 2016: $888,918Net Income 2016: $178,6632016Revenue 2017: $879,201Expenses 2017: $713,151Net Income 2017: $166,0502017Revenue 2018: $1,211,165Expenses 2018: $945,210Net Income 2018: $265,9552018Revenue 2019: $1,247,129Expenses 2019: $1,112,378Net Income 2019: $134,7512019Revenue 2020: $620,445Expenses 2020: $413,004Net Income 2020: $207,4412020Revenue 2021: $1,193,095Expenses 2021: $1,035,122Net Income 2021: $157,9732021Revenue 2022: $1,997,627Expenses 2022: $1,561,664Net Income 2022: $435,9632022Revenue 2023: $2,544,977Expenses 2023: $1,969,668Net Income 2023: $575,3092023Revenue 2024: $3,115,421Expenses 2024: $2,557,252Net Income 2024: $558,1692024Revenue 2025: $3,037,148Expenses 2025: $2,855,211Net Income 2025: $181,9372025

Highlighted filing

2025

Revenue$3,037,148
Expenses$2,855,211
Net Income$181,937

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.57$0.17$3.40$3.04$2.86$0.18
2024Detailed filing. Detailed filing data is available for this year.$4.21$1.05$3.16$3.12$2.56$0.56
2023Detailed filing. Detailed filing data is available for this year.$2.62$0.16$2.46$2.54$1.97$0.58
2022Detailed filing. Detailed filing data is available for this year.$2.56$0.78$1.78$2.00$1.56$0.44
2021Detailed filing. Detailed filing data is available for this year.$2.18$0.67$1.51$1.19$1.04$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.37$0.05$1.32$0.62$0.41$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.12$1.06$1.25$1.11$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.56$0.94$1.21$0.95$0.27
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.33$0.65$0.88$0.71$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.41$0.44$1.07$0.89$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.34$0.26$0.63$0.80$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.35$0.49$0.82$0.81$0.00
2013Summary only. Only limited summary data is available for this year.$1.00$0.55$0.46$1.07$1.01$0.06
2012Summary only. Only limited summary data is available for this year.$0.95$0.57$0.38$1.00$1.07$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.54$0.42$1.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.45$1.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.5
Gross Receipts
$7,784,451
Mission and Program Overview

Mission

To provide funding for overnight summer camp and college scholarships, creating pathways to potential through camp, classroom, college, and career for children and teens from under-resourced communities who commit to staying in school. The nonprofit camps who receive "campership" support by scope are located nationwide.

The organization is dedicated to funding overnight summer camp and college scholarships, creating pathways to potential through camp, classroom, college, and career for children and teens from under-resourced communities who commit to staying in school. The nonprofit camps who receive "campership" support by scope are located nationwide.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,320,655$2,718,450▲ $397,795
Cash and Non-Interest-Bearing Accounts$1,054,253$428,955▼ $625,298
Savings and Temporary Cash Investments$264,443$266,286▲ $1,843
Pledges and Grants Receivable$444,835$80,334▼ $364,501
Prepaid Expenses and Deferred Charges$4,309$0▼ $4,309
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$4,209,666$3,570,987▼ $638,679
Other Assets Total$121,171$76,962▼ $44,209
Liabilities
Grants Payable$931,659$109,500▼ $822,159
Other Liabilities$112,650$65,071▼ $47,579
Accounts Payable and Accrued Expenses$3,192$0▼ $3,192
Total Liabilities$1,047,501$174,571▼ $872,930
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,445,538$2,565,248▲ $119,710
Net Assets With Donor Restrictions$716,627$831,168▲ $114,541
Total Net Assets Fund Balance$3,162,165$3,396,416▲ $234,251
Total Liabilities and Net Assets / Fund Balance$4,209,666$3,570,987▼ $638,679

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$14,940$14,940

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$716,627-▲ $114,541-$831,168
2023$519,646-▲ $196,981-$716,627
2022$392,773-▲ $126,873-$519,646
2021$505,722-▼ $112,949-$392,773
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Molly Hott GallagherExecutive DirectorFT$140,250$28,241$168,491
HEATHER O'DELLOperations ManagerFT$67,750$28,241$95,991
Choiwah WongCommunications ManagerFT$59,500-$59,500
Deborah LevyRelationship ManagerFT$58,500-$58,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,217,524
Program Service Revenue
$0
Investment Income
$171,917
Other Revenue
$-352,293
All Other Contributions
$2,677,371
Change in Net Assets
$181,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,021,090
Revenue Not Reported on Financial Statements
$16,058
Revenue Not Reported on Form 990
$404,607
Total Revenue per Audited Statements
$3,425,697
Total Revenue per Form 990
$3,037,148
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,881,948
Other Expenses$533,111
Salaries, Compensation, and Employee Benefits$440,152
Total Fundraising Expense$367,785
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,881,948--$1,881,948
Current Officers, Directors, Trustees, and Key Employees$225,920$81,190$45,890$353,000
Occupancy$32,453$11,662$144,121$188,236
Fees for Services Other$7,999$35,244$110,527$153,770
Other Employee Benefits$35,109$12,618$7,132$54,859
Advertising--$52,552$52,552
Other Expenses$49,363--$49,363
Office Expenses$9,270$25,764$3,365$38,399
Payroll Taxes$17,972$6,458$3,650$28,080
Fees for Services Accounting-$26,784-$26,784
Fees for Service Investment Mgmnt Fees-$16,058-$16,058
Insurance-$7,949-$7,949
Pension Plan Contributions$2,696$969$548$4,213
Total Functional Expenses$2,262,730$224,696$367,785$2,855,211

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,191,446
Total Expenses per Form 990$2,855,211
Expenses per Audited Statements$2,839,153
Expenses Not Reported on Form 990$352,293
Expenses Not Reported on Financial Statements$16,058
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$352,293
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Yp Group Association$540,153-$39,037-
Total Events$540,153-$352,293$-352,293
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligation$65,071
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Section A, Line 2

Jay canell and neil canell have family relationship.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by governing body before filing. Any proposed changes and or issues are discussed and approved before filing.

Form 990, Part VI, Section B, Line 12C

Each board member shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which he/she is involved that he or she believes could contribute to a conflict of interest arising.

Form 990, Part VI, Section B, Line 15

Compensation review & approval of executive staff is done by a compensation committee comprised of former board presidents (still on scope board of directors), current board president and members of the finance committee.

Form 990, Part VI, Section C, Line 19

Governing documents and policies are available upon request. Form 990 and financial statements are available upon request and available on various public non profit websites such as guidestar.

Filing and Contact Details

Filer

Filer Name
Summer Camp Opportunities Promote
EIN
20-2772242
Phone
2126274097
Address
275 MADISON AVENUE SUITE 2110, NEW YORK, NY 10016

Signing Officer

Name
Molly Hott Gallagher
Title
Executive Director
Phone
2126274097
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Molly Hott Gallagher
Formed
2005
Legal Domicile
Ny
Voting Board Members
23
Independent Board Members
23
Employees
4
Volunteers
50

Preparer

Firm
Citrin Cooperman Advisors LLC
Address
100 JERICHO QUADRANGLE SUITE 342, JERICHO, NY 11753
Preparer
John Antinore
Phone
5169313100
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The board has designated from net assets without donor restrictions a quasi-endowment in the name of sanford lavitt. The purpose of these funds is to provide college or vocational school scholarships to children who remain in the scope program and graduate from high school. The lavitt education fund will provide college or approved vocational school scholarships for recipients of the organization's "camperships". Children must stay in school, return to camp each summer, and graduate high school. "gap year" campership will be available for campers to return in a leadership capacity as they age out of the camper program.

PART X, LINE 2:

Management has analyzed the tax positions taken by the organization, and has concluded that as of september 30, 2025 and 2024, there were no known uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions, however, there are currently no audits for any tax periods in progress. Based on the normal statutory periods subject to audit, not withstanding any events or circumstances that may exist which could expand the open period, management believes that the organization's tax returns for fiscal years 2024 through 2025 remain open for income tax examinations.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising event expense 352,293.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising event expense 352,293.

Raw XML AppendixShowing 400 of 669 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS DEDICATED TO FUNDING OVERNIGHT SUMMER CAMP AND COLLEGE SCHOLARSHIPS, CREATING PATHWAYS TO POTENTIAL THROUGH CAMP, CLASSROOM, COLLEGE, AND CAREER FOR CHILDREN AND TEENS FROM UNDER-RESOURCED COMMUNITIES WHO COMMIT TO STAYING IN SCHOOL. THE NONPROFIT CAMPS WHO RECEIVE "CAMPERSHIP" SUPPORT BY SCOPE ARE LOCATED NATIONWIDE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24RELATIONSHIP MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt25COMMUNICATIONS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt26OPERATIONS MANAGER
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IRS990/QuidProQuoContributionsInd01
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