STRATEGIC CONCEPTS IN ORGANIZING AND POLICY EDUCATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- STRATEGIC CONCEPTS IN ORGANIZING AND POLICY EDUCATION (EIN 95-4635737)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-29
- IRS object ID
- 202433039349301863
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-29T11:38:19-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 954557617 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Harrington Group CPAs LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2698 Mataro Street | AddressLine1Txt |
| City | Pasadena | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954635737 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Strategic Concepts In Organizing | BusinessNameLine1Txt |
| Business Name Line2 | & Policy Education | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STRA | BusinessNameControlTxt |
| Phone | 3237897920 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1715 W Florence Avenue | AddressLine1Txt |
| City | Los Angeles | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90047 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Gloria Medina | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 3237897920 | PhoneNum |
| Signature | 2024-10-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Carlos A Davis CPA | PreparerPersonNm |
| PTIN | P01612986 | PTIN |
| Phone | 6264036801 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Gloria Medina | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1715 W Florence Avenue | AddressLine1Txt |
| City | Los Angeles | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90047 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,856,718 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.scopela.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | To Build grassroots power to eliminate structural barriers to social and economic opportunities in low-income and disenfranchised communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 112 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,560,179 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,216,713 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $208,991 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $618,121 | CYProgramServiceRevenueAmt |
| PY Investment Income | $587 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,808 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,288 | PYOtherRevenueAmt |
| CY Other Revenue | $20,076 | CYOtherRevenueAmt |
| PY Total Revenue | $3,779,045 | PYTotalRevenueAmt |
| CY Total Revenue | $1,856,718 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,281,979 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,717,558 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $229,436 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $586,204 | PYOtherExpensesAmt |
| CY Other Expenses | $747,195 | CYOtherExpensesAmt |
| PY Total Expenses | $1,868,183 | PYTotalExpensesAmt |
| CY Total Expenses | $2,464,753 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,910,862 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$608,035 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,467,696 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,897,069 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $89,212 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $126,620 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,378,484 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,770,449 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To Build grassroots power to eliminate structural barriers to social and economic opportunities in low-income and disenfranchised communities. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,842,751 | ExpenseAmt |
| Revenue | $618,121 | RevenueAmt |
| Desc | The City of LA will phase out oil drilling. Frontline communities win! This ordinance is a victory by & for frontline communities, for environmental justice, for cleaner air & our climate, and for the entire City's health. The win to phase out oil wells was historic, and proof that with solidarity, we can fight systemic racism embedded in our City's laws.L.A city council members unanimously approved an ordinance that will require all new buildings in the city to be fully electric, effective in January. That means no more gas-powered stoves, heaters or gas hookups for new construction. This accomplishment moves Los Angeles closer to achieving zero-emissions and improving the health outcomes for South LA residents.Pushed for justice at LADWP & launched the campaign to stop utility shutoffs. | Desc |
| Total Program Service Expenses | $1,842,751 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 112 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Nitaya Phillips | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3237897920 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1715 W Florence Avenue | AddressLine1Txt |
| City | Los Angeles | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90047 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Gloria Medina | ||||||
| Executive Director | 40.00 | Yes (X) | Yes (X) | $128,995 | $0 | $0 |
| Isela Gracian | ||||||
| Co-Chair (end Jan.) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Vincent Jones | ||||||
| Co-Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Estee Sepulveda | ||||||
| Co-Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Konstantin A Hatcher | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Genelle Brooks-Petty | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Francisco Covarrubias | ||||||
| Board Member (start May) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Dunwoody | ||||||
| Board Member (start May) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Titilola Johnson | ||||||
| Board Member (start May) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Shannon Lawrence | ||||||
| Board Member (start May) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Janae Oliver | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Benjamin Torres Jr | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Gladdys Uribe | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Manisha Vaze | ||||||
| Board Member (start May) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Shannon Lawrence | ||||||
| Special Projects | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $128,995 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $905 | MembershipDuesAmt |
| All Other Contributions | $1,215,808 | AllOtherContributionsAmt |
| Total Contributions | $1,216,713 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Fee for services | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $618,121 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $618,121 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $618,121 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,808 | TotalRevenueColumnAmt |
| Exclusion | $1,808 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $20,076 | TotalRevenueColumnAmt |
| Exclusion | $20,076 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $20,076 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,856,718 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $618,121 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $21,884 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,995 | TotalAmt |
| Program Services | $99,144 | ProgramServicesAmt |
| Management And General | $23,367 | ManagementAndGeneralAmt |
| Fundraising | $6,484 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,185,992 | TotalAmt |
| Program Services | $911,539 | ProgramServicesAmt |
| Management And General | $214,835 | ManagementAndGeneralAmt |
| Fundraising | $59,618 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,839 | TotalAmt |
| Program Services | $8,856 | ProgramServicesAmt |
| Management And General | $2,031 | ManagementAndGeneralAmt |
| Fundraising | $952 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,102 | TotalAmt |
| Program Services | $187,842 | ProgramServicesAmt |
| Management And General | $43,073 | ManagementAndGeneralAmt |
| Fundraising | $20,187 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,630 | TotalAmt |
| Program Services | $104,452 | ProgramServicesAmt |
| Management And General | $23,952 | ManagementAndGeneralAmt |
| Fundraising | $11,226 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,704 | TotalAmt |
| Program Services | $84,135 | ProgramServicesAmt |
| Management And General | $15,157 | ManagementAndGeneralAmt |
| Fundraising | $23,412 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,875 | TotalAmt |
| Management And General | $4,875 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,930 | TotalAmt |
| Program Services | $70,120 | ProgramServicesAmt |
| Management And General | $3,061 | ManagementAndGeneralAmt |
| Fundraising | $2,749 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,138 | TotalAmt |
| Program Services | $56,483 | ProgramServicesAmt |
| Management And General | $12,166 | ManagementAndGeneralAmt |
| Fundraising | $7,489 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,330 | TotalAmt |
| Program Services | $39,368 | ProgramServicesAmt |
| Management And General | $11,248 | ManagementAndGeneralAmt |
| Fundraising | $8,714 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,536 | TotalAmt |
| Program Services | $19,310 | ProgramServicesAmt |
| Management And General | $10,226 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,350 | TotalAmt |
| Program Services | $17,350 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,810 | TotalAmt |
| Program Services | $9,810 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,947 | TotalAmt |
| Program Services | $7,710 | ProgramServicesAmt |
| Management And General | $1,119 | ManagementAndGeneralAmt |
| Fundraising | $4,118 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Program expenses | $249,491 | $146,911 | $19,735 | $82,845 |
| Training & recruitment | $59,486 | $54,853 | $4,633 | |
| Equip. rental & maint. | $29,598 | $24,868 | $3,088 | $1,642 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,464,753 | TotalAmt |
| Program Services | $1,842,751 | ProgramServicesAmt |
| Management And General | $392,566 | ManagementAndGeneralAmt |
| Fundraising | $229,436 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,706,441 | BOYAmt |
| EOY | $7,795,155 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $403,187 | BOYAmt |
| EOY | $404,995 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $634,622 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,302,223 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,120 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $443,526 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $387,349 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,845 | BOYAmt |
| EOY | $56,177 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,467,696 | BOYAmt |
| EOY | $8,897,069 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,212 | BOYAmt |
| EOY | $126,620 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,212 | BOYAmt |
| EOY | $126,620 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,360,914 | BOYAmt |
| EOY | $7,420,341 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,017,570 | BOYAmt |
| EOY | $1,350,108 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,378,484 | BOYAmt |
| EOY | $8,770,449 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,467,696 | BOYAmt |
| EOY | $8,897,069 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$608,035 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,048,852 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,414,914 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,162,005 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,569,657 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,216,713 | CurrentTaxYearAmt |
| Total | $13,412,141 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,048,852 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,414,914 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,162,005 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,569,657 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,216,713 | CurrentTaxYearAmt |
| Total | $13,412,141 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $13,412,141 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $9,875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,076 | CurrentTaxYearAmt |
| Total | $29,951 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $13,442,092 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $827,112 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99780 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99930 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $56,075 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,032 | DepreciationAmt |
| Book Value | $28,043 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $379,037 | OtherCostOrOtherBasisAmt |
| Depreciation | $350,903 | DepreciationAmt |
| Book Value | $28,134 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,414 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,414 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $56,177 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,953,065 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $96,347 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $96,347 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,856,718 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,856,718 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,561,100 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $96,347 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $96,347 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,464,753 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,464,753 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | SCOPE is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by SCOPE in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. SCOPE's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | SCOPE amended its Bylaws on December 6, 2023. |
| Form 990, Part VI, Section B, line 11b | All members of the governing board are provided with the copy of the tax return for review and approval before filing. |
| Form 990, Part VI, Section B, line 12c | Employees are asked to refrain from situations in which financial or other personal considerations may compromise or have the appearance of compromising the professional judgment of an employee, manager, or director in the exercise of their responsibilities. The mere appearance of a conflict of interest may be as serious and potentially damaging as an actual conflict of interest, in that it may undermine the trust and confidence of employees, members, customers, donors, and business partners. |
| Form 990, Part VI, Section C, line 18 | The Form 990 is available at www.guidestar.org. |
| Form 990, Part VI, Section C, line 19 | Available upon request. |
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