Civic Intelligence

Summer Camp Opportunities Promote Education Inc.

990 • Fiscal year 2015 • EIN 20-2772242

Oct 01, 2014 to Sep 30, 2015 • Filed on Feb 11, 2016

Organization Profilewww.scopeusa.org

View Organization Page

108 West 39th Street 15th FloorNew York, NY 10018

(212) 627-4097

Siviq Scores

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

Liabilities / Assets

85th percentile

0.57x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

0.54x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

11th percentile

-27%

Higher net margin than 11% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

91st percentile

$118,500

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

6th percentile

-29%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-22%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$596,883

Down $243,373 (-29%) from 2014

Net Assets

Down

$255,208

Down $233,595 (-48%) from 2014

Liabilities

Down

$341,675

Down $9,778 (-2.8%) from 2014

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin11th percentile

Revenue

Down

$633,375

Down $182,387 (-22%) from 2014

Expenses

Down

$804,893

Down $7,937 (-1.0%) from 2014

Net Income

Down

-$171,518

Down $174,450 (-5950%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$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

2015

Assets$596,883
Liabilities$341,675
Net Assets$255,208
Open 2015 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$633,375
Expenses$804,893
Net Income-$171,518
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Feb 11, 2016
Return Version
2014v6.0
Gross Receipts
$800,875
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.

To provide financial grants to nonprofit summer camps for use in providing disadvantaged children access to the benefits of personal development experiences of summer camp.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$227,364$215,851▼ $11,513
Pledges and Grants Receivable$241,575$175,261▼ $66,314
Cash and Non-Interest-Bearing Accounts$144,112$171,847▲ $27,735
Savings and Temporary Cash Investments$155,608$13,476▼ $142,132
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$840,256$596,883▼ $243,373
Other Assets Total$71,597$20,448▼ $51,149
Liabilities
Grants Payable$335,000$338,150▲ $3,150
Accounts Payable and Accrued Expenses$16,453$3,525▼ $12,928
Total Liabilities$351,453$341,675▼ $9,778
Net Assets / Fund Balance
Unrestricted Net Assets$488,803$255,208▼ $233,595
Total Net Assets Fund Balance$488,803$255,208▼ $233,595
Total Liabilities and Net Assets / Fund Balance$840,256$596,883▼ $243,373
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michelle FriedmanExecutive DirecPT$118,500$118,500

Board Members and Trustees

NameTitle
Jason LavittPast President
Mitch ReiterPresident
Arlene LavittDirector
Bennet SchmidtDirector
Blake SunshineDirector
Dayna HardinDirector
Doug PierceDirector
Herbert LoweDirector
Jay B CanellDirector
Jay JacobsDirector
Jeffrey SkierDirector
Jill TipographDirector
Justin MayerDirector
Matt CannoldDirector
Nancy Lapook DiamondDirector
Neil CanellDirector
Ross ColemanDirector
Roz BuckDirector
Sam LiebermanDirector
Susie LupertDirector
Victoria PannettDirector
Andy SiegelSecretary
Daniel ZenkelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$569,625
Program Service Revenue
$0
Investment Income
$5,874
Other Revenue
$57,876
All Other Contributions
$292,174
Change in Net Assets
$-171,518

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table86$33,682Comp Sale
Total Noncash Contributions86$33,682-

Audited Revenue Reconciliation

Revenue per Audited Statements
$633,375
Revenue Not Reported on Form 990
$116,436
Total Revenue per Audited Statements
$749,811
Total Revenue per Form 990
$633,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$338,150
Salaries, Compensation, and Employee Benefits$324,225
Total Fundraising Expense$264,873
Other Expenses$142,518
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$338,150--$338,150
Current Officers, Directors, Trustees, and Key Employees$35,858$24,332$77,861$138,051
Other Salaries and Wages$39,379$26,722$64,552$130,653
Other Employee Benefits$9,063$6,150$17,155$32,368
Payroll Taxes$6,483$4,399$12,271$23,153
Advertising--$21,768$21,768
Office Expenses$4,804$3,260$9,091$17,155
Fees for Services Accounting-$16,988-$16,988
Other Expenses$8,010$3,592$9,577$8,010
Conferences and Meetings--$6,140$6,140
Occupancy$1,243$844$2,353$4,440
All Other Expenses-$2,773-$2,773
Insurance-$2,299$50$2,349
Total Functional Expenses$448,661$91,359$264,873$804,893

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$926,809
Expenses per Audited Statements$804,893
Total Expenses per Form 990$804,893
Expenses Not Reported on Form 990$121,916
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ymca Camp WewaApopka, FL-Camperships$49,500
Camp Wilber-herrlichPetterson, NY-Camperships$44,050
VacamasWest Milford, NJ-Camperships$34,600
Fiver FoundationNew York, NY-Camperships$24,400
Camp JornManitowish Wate, WI-Camperships$18,850
Camp Homeward BoundNew York, NY-Camperships$15,850
Camp RosenthalDowagiac, MI-Camperships$15,000
Holiday Home CampWilliams Bay, WI-Camperships$13,000
House in the WoodWest Allis, WI-Camperships$11,000
Ramapo CampRhinebeck, NY-Camperships$10,400
Timber Pointe OutdoorHudson, IL-Camperships$10,000
New York Ymca CampHuguenot, NY-Camperships$9,500
Surprise Lake CampNew York, NY-Camperships$9,100
Camp Trail BlazersNew York, NY-Camperships$8,200
Camp BeechpointAllegan, MI-Camperships$8,000
Camp Echo-ymcaEvanston, IL-Camperships$7,500
Fresh Air FundNew York, NY-Camperships$6,900
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$179,792
Fundraising Direct Expenses$121,916
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Banquet$221,490$114,075-$114,075
Midwest Event$136,502$50,217-$50,217
Total Events$457,243$179,792$121,916$57,876
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jeffrey SkierDirectorInsurance AgentNo$2,349

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 2: Description of Business or Family Relationship of Officers, Directors, Et

“Arlene Lavitt and Jason Lavitt are mother and son and business partners.Neil Cannell and Jay Cannell are brothers and business partners.Nancy LaPook Diamond and Daniel Zenkel are business partners.Andy Siegel, Justin Mayer, and Jay Jacobs are all business partners”

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

“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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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

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

“The process for determining compensation is as follows:The board members discuss and come to an amount based on their numerous years of experience and comparable compensation from other like charities. The amount of compensation is then approved at the board meeting.”

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

“Governing documents and policies are available upon request. Form 990 and Financial Statements are available on 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
108 WEST 39TH STREET 15TH FLOOR, NEW YORK, NY 10018

Signing Officer

Name
Mitch Reiter
Title
President
Signed
2016-02-11
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Ny
Voting Board Members
24
Independent Board Members
22
Employees
7
Volunteers
55

Preparer

Firm
Leaf Miele Manganelli Fortunato & Engel
Address
310 PASSAIC AVE, FAIRFIELD, NJ 07004-2530
Preparer
Scott Hagaman
Phone
9738089500
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Prior period ppd exp correction = -$56597”

Financial Statement Notes

Part X : FIN48 Footnote

“Income Taxes: S.C.O.P.E. is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code, and qualifies for the charitable contribution deduction.S.C.O.P.E. has adopted the authoritative guidance concerning accounting for uncertainty in income taxes. Its adoption has had no effect on S.C.O.P.E.'s financial statements. S.C.O.P.E. accounts for uncertainty in income taxes using a recognition threshold of more-likely than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management has determined that there were no tax uncertainties that met the recognition threshold at the statement of financial position date and no interest and penalties related to unrecognized tax benefits have been recognized in S.C.O.P.E.'s financial statements.S.C.O.P.E. timely files Form 990 annually in the U.S. federal jurisdiction and believes it fulfills its legal obligation to submit annual state registrations in various states, as required. S.C.O.P.E. has no open filing years prior to September 30, 2011. No returns or registrations are presently under examination by the relevant authorities. In addition, S.C.O.P.E.'s policy is to classify, if any, interest accrued on unrecognized tax benefits with interest expense, and penalties within management and general expenses.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Costs of benefit to donors included $121916”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Special event costs of benefit to donors $121916”

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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/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
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IRS990/OtherExpensesGrp/Desc0AUCTION ITEMS
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IRS990/OtherExpensesGrp/FundraisingAmt29577
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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$596,883
Liabilities
$341,675
Net assets
$255,208
Revenue
$633,375
Expenses
$804,893
Net income
-$171,518
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