2026-02-11T15:28:27-06:00 2025-09-30 872525370 CITRIN COOPERMAN ADVISORS LLC 100 JERICHO QUADRANGLE SUITE 342 JERICHO NY 11753 990 2024-10-01 202772242 SUMMER CAMP OPPORTUNITIES PROMOTE EDUCATION INC SUMM 2126274097 275 MADISON AVENUE SUITE 2110 NEW YORK NY 10016 MOLLY HOTT GALLAGHER EXECUTIVE DIRECTOR 2126274097 2026-02-10 1 1 JOHN ANTINORE P10557695 5169313100 2026-02-10 2024 2025-03-06 01:10:19Z MOLLY HOTT GALLAGHER 275 MADISON AVENUE SUITE 2110 NEW YORK NY 10016 7784451 0 X SCOPEUSA.ORG X 2005 NY 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. 23 23 4 50 0 0 3284598 3217524 0 0 158823 171917 -328000 -352293 3115421 3037148 1732074 1881948 0 0 378487 440152 0 0 367785 446691 533111 2557252 2855211 558169 181937 4209666 3570987 1047501 174571 3162165 3396416 X 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. 0 0 2262730 1881948 NUMEROUS GRANTS WERE PROVIDED TO NON-PROFIT RESIDENT SUMMER CAMPS TO COVER THE SESSION COST FOR CAMP SCHOLARSHIPS FOR CHILDREN FROM LOW-INCOME FAMILIES TO ATTEND THEIR FACILITIES DURING THE SUMMER TO FURTHER A COMMON OBJECTIVE TO KEEP CHILDREN SAFELY STIMULATED THROUGH ENRICHING CAMP EXPERIENCES AND ENCOURAGING POSITIVE BEHAVIORS DURING THEIR SUMMER SCHOOL BREAK. 2262730 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 4 1 0 0 0 0 0 1 0 0 0 0 0 0 0 X 23 23 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT ME DC FL GA HI MD IL MA MI KS KY LA MN MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA WA WV WI X X HEATHER O'DELL 2126274097 275 MADISON AVENUE SUITE 2110 NEW YORK NY 10016 JILL KLEINMAN PRESIDENT 1.00 X X 0 0 0 ANDY SIEGEL SECRETARY 1.00 X X 0 0 0 DANIEL ZENKEL TREASURER 1.00 X X 0 0 0 ADAM BAKER DIRECTOR 1.00 X 0 0 0 ANDREW BERG DIRECTOR 1.00 X 0 0 0 JAY CANELL DIRECTOR 1.00 X 0 0 0 NEIL CANELL DIRECTOR 1.00 X 0 0 0 ROSS COLEMAN DIRECTOR 1.00 X 0 0 0 PATRICK GASTON DIRECTOR 1.00 X 0 0 0 JACLYN GREENBERG DIRECTOR 1.00 X 0 0 0 DAYNA HARDIN DIRECTOR 1.00 X 0 0 0 JAY JACOBS DIRECTOR 1.00 X 0 0 0 MATTY LAYMAN DIRECTOR 1.00 X 0 0 0 SAM LIEBERMAN DIRECTOR 1.00 X 0 0 0 JUSTIN MAYER DIRECTOR 1.00 X 0 0 0 ROSS MOSKOWITZ DIRECTOR 1.00 X 0 0 0 COURTNEY PIERCE PHILIPPOU DIRECTOR 1.00 X 0 0 0 SAM ROBERTS DIRECTOR 1.00 X 0 0 0 BENNET SCHMIDT DIRECTOR 1.00 X 0 0 0 JEFFREY SKIER DIRECTOR 1.00 X 0 0 0 ALICIA SKOVERA DIRECTOR 1.00 X 0 0 0 JILL TIPOGRAPH DIRECTOR 1.00 X 0 0 0 MARK TRANSPORT DIRECTOR 1.00 X 0 0 0 MOLLY HOTT GALLAGHER EXECUTIVE DIRECTOR 40.00 X 140250 0 28241 DEBORAH LEVY RELATIONSHIP MANAGER 40.00 X 58500 0 0 CHOIWAH WONG COMMUNICATIONS MANAGER 40.00 X 59500 0 0 HEATHER O'DELL OPERATIONS MANAGER 40.00 X 67750 0 28241 326000 0 56482 1 0 1 0 0 540153 2677371 3217524 109216 109216 4457711 4395010 62701 62701 62701 0 540153 352293 -352293 -352293 3037148 0 0 -180376 1881948 1881948 353000 225920 81190 45890 4213 2696 969 548 54859 35109 12618 7132 28080 17972 6458 3650 26784 26784 16058 16058 153770 7999 35244 110527 52552 52552 38399 9270 25764 3365 188236 32453 11662 144121 7949 7949 CAMP SITE VISITS 49363 49363 2855211 2262730 224696 367785 1054253 428955 264443 266286 444835 80334 4309 0 14940 14940 0 0 2320655 2718450 121171 76962 4209666 3570987 3192 0 931659 109500 112650 65071 1047501 174571 X 2445538 2565248 716627 831168 3162165 3396416 4209666 3570987 181937 52314 0 X 0 1 X 0 0 X 1092343 1898463 2737869 3284598 3217524 12230797 1092343 1898463 2737869 3284598 3217524 12230797 3019752 9211045 10243 17052 22320 21198 109216 180029 12410826 0.74220 0.76020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 716627 114541 831168 519646 196981 716627 392773 126873 519646 505722 -112949 392773 1.00000 0 0 14940 14940 0 0 OPERATING LEASE OBLIGATION 65071 65071 X 3425697 52314 352293 404607 3021090 16058 16058 3037148 3191446 352293 352293 2839153 16058 16058 2855211 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. YP GROUP ASSOCIATION 540153 540153 313256 39037 540153 540153 313256 39037 352293 -352293 1 CAMPING ASSISTANCE TO VARIOUS CAMPERS 1503 1819148 SCHOLARSHIP TO COLLEGE STUDENTS 21 62800 PART I, LINE 2: THE ORGANIZATION MAINTAINS THE APPROVED GRANT BUDGET FOR COMPARISON PURPOSES. REQUIRE PROPER DOCUMENTATION FOR ALL GRANT-FUNDED EXPENSES. REVIEWS MONTHLY ACTUAL-TO-BUDGET REPORTS BOARD OF DIRECTORS PROVIDE OVERSIGHT OF GRANT ACTIVITIES AND FINANCIAL REPORTING. REVIEW GRANT PERFORMANCE IN QUARTERLY FINANCIAL OR PROGRAM UPDATES. 0 0 0 0 0 0 0 0 0 MOLLY HOTT GALLAGHER EXECUTIVE DIRECTOR 140250 0 0 0 0 0 1931 0 26310 0 168491 0 0 0 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.