Scope Inc
Nonprofit profile at a glance
- EIN
- 161439069
- IRS 990-EZ coverage
- 2020–2024
- Forms available
- Form 990 2014, Form 990-EZ 2024
- Location
- East Aurora, NY, USA
- Phone
- 6072150612
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Civil Liberties
Reported finances
- Revenue
- $124,584
- Expenses
- $109,523
- Assets
- $115,937
- Liabilities
- $5,170
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- John Elwood (President)
- Bohdan Rabarsky (1st Vice President)
- James Krywalski (2nd Vice President)
People named in this filing
- John Prendergast (Chairman)
- John Elwood (President)
- Thomas Reynolds (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Public education on the United States Constitution and Bill of Rights. Support efforts to uphold the U S Constitution and the Bill of Rights.
What it reported doing in 2024
Officers are all volunteers who do not submit expense reimbursement. Several personally incur significant expenses in travel to meetings and conferences and maintaining offices and records in their homes. For example, President and Treasurer each put on about 5,000 auto miles on SCOPE work; at IRS mileage reimbursement, just these two equate to about $7,000 dollars in mileage reimbursement
Operating model
- Revenue model
- Membership-supported. 60% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 100% 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.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 36
- Transparency & Controls: 82
- Sustainability: 58
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 34%; rating input score 34
- Program expense ratio: 38.2%; rating input score 38
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 12.1%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 1.06; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 13.1% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: -12.2% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -3.8% per year; rating input score 0; 18th percentile among comparable filings
Details
- Where the money goes: 34% of revenue deployed · 38.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 6 filed program accomplishments · $42K in reported program spending
- Leadership: top reported pay $0 · 24 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Financial Efficiency: Mission deployment rate scored 34/100.
- Moderate — Financial Efficiency: Program expense ratio scored 38/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.