Scarc Inc
Nonprofit profile at a glance
- EIN
- 221775304
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Augusta, NJ, USA
- Phone
- 9733837442
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Developmentally Disabled Centers
Reported finances
- Revenue
- $23,145,643
- Expenses
- $22,959,157
- Assets
- $23,093,657
- Liabilities
- $7,614,036
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- MEGAN MACMULLIN (PRESIDENT AND CEO)
Highest reported compensation
- KAREN L NEWBURGH (CHIEF FINANCIAL OFFICER): $209,997 total reported compensation
- MEGAN MACMULLIN (PRESIDENT AND CEO): $198,448 total reported compensation
- JANIS WOERSCHING (CHIEF OPERATING OFFICER): $173,141 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide high quality services and supports to people with developmental disabilities and their families in sussex county.
What it reported doing in 2024
Community services: scarc provides respite and recreation services designed to provide a break from caregiving for families and provide age-appropriate leisure activities for participants. Agency hired respite is a service which provides temporary relief to families dealing with the stress and strain of providing care for a family member with a developmental disability. The just us kids program serves children from 5 to 15 and offers activities which are designed to reflect the interest and age group of participants as well as supporting socialization and community inclusion. The teen scene program serves youth ages 15 to 21 and offers participants the opportunity for age appropriate socialization and activities. Self-hired respite gives families the option of hiring someone they choose themselves, or already know and trust, to provide care for their child. Scarc also provides a wide variety of recreational community inclusion activities. Individuals may participate in large group activities such as swimming, bowling, basketball, and dances; while other activities are available to support a broad range of interests and abilities such as cooking, bingo, weaving, dining out, and plays and cultural events. In addition, scarc supports individuals participating in special olympics and offers summer experience, a two-week summer program.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 73
- Accountability: 100
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.2%; rating input score 82
- Program expense ratio: 83.5%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 83.4%; rating input score 83; 17th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.8%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 1.01; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 3.3%; rating input score 66; 66th percentile among comparable filings
Growth
- Program expense growth: 3.5% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: 3.6% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 6.5% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 82.2% of revenue deployed · 83.5% of spending went to programs
- Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $19.2M in reported program spending
- Leadership: top reported pay $210K · 14 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $643K reported
- Consistency: 35 of 36 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 3 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 37/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.