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Scarc Foundation INC

Tax-deductible

Augusta, NJ501(c)(3)Human Services EIN 22-2585052Revenue $970K in FY2025

On file with the IRSscarcfoundation.org11 US Route 206 Suite 100, 07822-0000 · Augusta, NJTax-exempt since Mar 1985Supporting organization — 509(a)(3)

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The mission of the Scarc Foundation, INC. Is to raise funds that will support the services that Scarc, INC. And Scarc guardianship services, INC. Provides to individuals with developmental disabilities.

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
Run by 150 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $164K a year · 16% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$166K
to officers and key staff · 17% of spending
Top officer’s pay higher than 98% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Plus $3.2M in investments, Pt X · Ln 11–13
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$200K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
33
of 33 voting members
Looks good: 33 of 33 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$970K
-35% vs prior year
Spent
$964K
To programs
59%
Net assets
$3.6M
By yearFY2020–FY2025
Revenue
$970K
FY2025▼ -35%
Tap a bar for its year
Revenue by fiscal year
FY2020$911K
FY2021$1.0M
FY2022$999K
FY2023$879K
FY2024$1.5M
FY2025$970K
Expenses
$964K
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$845K
FY2021$844K
FY2022$919K
FY2023$727K
FY2024$981K
FY2025$964K
Net assets
$3.6M
FY2025▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.5M
FY2021$3.1M
FY2022$2.8M
FY2023$3.1M
FY2024$3.3M
FY2025$3.6M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $564K Management & general 4% · $43K Fundraising 37% · $357K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

35 people listed on the 990; $166K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$166,314Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Chris Hemmer’s $166K as CEO is at the 98th percentile of top reported officer pay among 2167 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Chris Hemmer$166,314$130,411$99,609$141,141$133,294$130,691

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Scarc Foundation INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Raises funds to support services for individuals with developmental disabilities.

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Provided by the organization

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2 programs · $564K · in their own filed words · FY2024
01

Awards for Scarc, INC. Programs

The funds that we raise for scarc, inc. Helps to provide community-based support options serving the lifelong needs of individuals with developmental disabilities with respect, flexibility, and an ongoing commitment to providing quality services and supports.

$325Kprogram expense
02

Awards for Scarc Guardianship Services, INC. Programs

The funds that we raise for scarc guardianship services, inc. Helps this organization to serve as guardian for individuals who are without family or friends who can serve in that capacity. They also assist families in obtaining guardianship for their loved one with a disability and offer future planning and trustee services.

$239Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Perona Farms FoundationFY2025$2K
Total grants receivedfrom 1 funder$2K
Grants paid · 12 grants · $3.2M · 2019–2024
Scarc INCNJ · FY2024$325,082
Scarc Guardianship Services INCNJ · FY2024$239,173
Scarc INCNJ · FY2023$328,401
Scarc Guardianship Services INCNJ · FY2023$272,579
Scarc INCNJ · FY2022$225,600
Scarc Guardianship Services INCNJ · FY2022$199,700
Scarc INCNJ · FY2021$329,564
Scarc Guardianship Services INCNJ · FY2021$246,021
Scarc INCNJ · FY2020$276,590
Scarc Guardianship Services INCNJ · FY2020$217,096
Scarc INCNJ · FY2019$333,328
Scarc Guardianship Services INCNJ · FY2019$168,484

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$970K
Ln 12
Gifts and grantsLn 1h$877K
Investment incomeLn 3$102K
Money outPt IX
$964K
Ln 25
Programscol B$564K
Managementcol C$43K
Fundraisingcol D$357K
Owns and owesPt X
$3.6M
net assets · Ln 32
Cash and savingsLn 1–2$518K
Total assetsLn 16$3.8M
LiabilitiesLn 26$200K
PeoplePt VI, VII
35
listed · VII A
PaidVII A1
Voting boardVI 1a33
IndependentVI 1b33
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$877K
Noncash giftsLn 1g$5K
Fundraising eventsLn 1c$755K
Investment incomeLn 3$102K
Gains on assetsLn 7$4K
Total revenueLn 12$970K
Assets in detailPt X, end of year
CashLn 1$146K
SavingsLn 2$373K
Cash and savings togetherLn 1–2$518K
InvestmentsLn 11–13$3.2M
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$3.8M
LiabilitiesLn 26$200K
Net assetsLn 32$3.6M
OperationsPt I, VI
EmployeesI 52
VolunteersI 6150
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$614K$518K
InvestmentsLn 11–13$2.9M$3.2M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$3.5M$3.8M
LiabilitiesLn 26$198K$200K
Net assetsLn 32$3.3M$3.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$564K$564K
Pay of current officers, directors and key staffLn 5$214K$21K$192K
Other salaries and wagesLn 7$46K$5K$41K
Pension plan contributionsLn 8$6K$561$5K
Other employee benefitsLn 9$9K$936$8K
Payroll taxesLn 10$17K$2K$16K
Accounting feesLn 11c$16K$2K$14K
Investment management feesLn 11f$11K$1K$10K
Office expensesLn 13$53K$5K$48K
OccupancyLn 16$7K$4K$4K
TravelLn 17$7K$732$7K
Other expenses (24a–d)Ln 24$14K$1K$13K
Total functional expensesLn 25$964K$564K$43K$357K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $970K$964K$6K$3.6M 990 PDF
FY2024 $1.5M$981K$516K$3.3M 990 PDF
FY2023 $879K$727K$152K$3.1M 990 PDF
FY2022 $999K$919K$80K$2.8M 990 PDF
FY2021 $1.0M$844K$164K$3.1M 990 PDF
FY2020 $911K$845K$65K$2.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $970,292 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $893,898$877,230
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $609,632$101,851
I-11 Other revenuePrior year −$6,939−$8,789
I-12 Total revenuePrior year $1,496,591$970,292
I-13 Grants and similar amounts paidPrior year $600,980$564,255
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $279,212$292,060
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $100,510$108,092
I-18 Total expensesPrior year $980,702$964,407
I-19 Revenue less expensesPrior year $515,889$5,885
Part VI · Governance 33 of 33 board members independent, no flags
VI-1a Voting members of the governing body33
VI-1b Independent voting members33
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $970,292 across 8 lines filed
VIII-1c Fundraising events$754,505
VIII-1f All other contributions, gifts and grants$122,725
VIII-1g Noncash contributions (included above)$5,473
VIII-1h Total contributions, gifts and grants$877,230
VIII-3 Investment incomeExcluded from tax $97,848$97,848
VIII-7 Net gain or loss on sales of assetsExcluded from tax $4,003$4,003
VIII-8 Net income from fundraising eventsExcluded from tax −$8,789−$8,789
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $93,062$970,292
Part IX · Statement of functional expenses $964,407 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $564,255$564,255
IX-5 Pay of current officers, directors and key staffManagement $21,357 · Fundraising $192,208$213,565
IX-7 Other salaries and wagesManagement $4,606 · Fundraising $41,458$46,064
IX-8 Pension plan contributionsManagement $561 · Fundraising $5,042$5,603
IX-9 Other employee benefitsManagement $936 · Fundraising $8,426$9,362
IX-10 Payroll taxesManagement $1,747 · Fundraising $15,719$17,466
IX-11c Accounting feesManagement $1,556 · Fundraising $14,000$15,556
IX-11f Investment management feesManagement $1,061 · Fundraising $9,553$10,614
IX-13 Office expensesManagement $5,300 · Fundraising $47,698$52,998
IX-16 OccupancyManagement $3,645 · Fundraising $3,645$7,290
IX-17 TravelManagement $732 · Fundraising $6,587$7,319
IX-24 Other expenses (24a–d)Management $1,432 · Fundraising $12,883$14,315
IX-25 Total functional expensesPrograms $564,255 · Management $42,933 · Fundraising $357,219$964,407
Part X · Balance sheet $3,757,503 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $122,220$145,645
X-2 Savings and temporary cash investmentsStart of year $491,843$372,781
X-3 Pledges and grants receivableStart of year $4,384$14,230
X-9 Prepaid expenses and deferred chargesStart of year $3,581$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $2,876,976$3,224,847
X-16 Total assetsStart of year $3,499,004$3,757,503
X-17 Accounts payable and accrued expensesStart of year $54,175$46,320
X-19 Deferred revenueStart of year $109,820$93,900
X-25 Other liabilitiesStart of year $34,153$59,381
X-26 Total liabilitiesStart of year $198,148$199,601
X-27 Net assets without donor restrictionsStart of year $864,359$1,157,111
X-28 Net assets with donor restrictionsStart of year $2,436,497$2,400,791
X-32 Total net assets or fund balancesStart of year $3,300,856$3,557,902
X-33 Total liabilities and net assetsStart of year $3,499,004$3,757,503
Part XI · Reconciliation of net assets $3,557,902 net assets at year end
XI-1 Total revenue$970,292
XI-2 Total expenses$964,407
XI-3 Revenue less expenses$5,885
XI-4 Net assets at start of year$3,300,856
XI-5 Net unrealized gains (losses) on investments$251,161
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,557,902

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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