Scope 310 Authority FY2021 filing

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Provide programs for individuals with intellectual and developmental disabilities.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-1048330) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$144K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $207K a year · 3% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
76%
of spending
76% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$144K
to officers and key staff · 2% of spending
Pay to officers and key staff is 2% of spending.
Part VII, Section A
2.5 mo
of spending, in cash
2.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$897K
27% of total assets
Liabilities are 27% of assets.
Pt X · Ln 26
Independent board members
10
of 10 voting members
10 of 10 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$6.3M
+7% vs prior year
Spent
$5.8M
To programs
76%
Net assets
$2.5M
By yearFY2020–FY2025
Revenue
$6.3M
FY2021▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.9M
FY2021$6.3M
FY2022$5.6M
FY2023$6.0M
FY2024$6.8M
FY2025$8.1M
Expenses
$5.8M
FY2021▼ -0.5%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.8M
FY2021$5.8M
FY2022$5.8M
FY2023$6.0M
FY2024$7.0M
FY2025$7.1M
Net assets
$2.5M
FY2021▲ +29%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.9M
FY2021$2.5M
FY2022$2.2M
FY2023$2.2M
FY2024$2.0M
FY2025$3.0M

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1994.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $4.4M Management & general 20% · $1.1M Fundraising 4% · $258K

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

19 people listed on the 990; $144K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Di
$90,000Pt VII · Sec A
$54,280Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Arvy G Dupuy III’s $95K as Executive Di is at the 22nd percentile of top reported officer pay among 1245 $1–10M employment 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Arvy G Dupuy III$95,282$90,000$90,000$93,462$90,000$90,000
Mark Minatra————$54,280$53,723

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 Scope 310 Authority executive salaries →

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

Offers programs for individuals with intellectual and developmental disabilities.

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2 programs · $4.4M · in their own filed words · FY2020
01

Adult Services

Day habilitation program - provides services and programs for individuals with intellectual disabilities in colbert, cullman, franklin, lauderdale, lawrence, and winston counties of northwest alabama. The program assists these individuals with social and economic skills needed for daily living.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-1048330) · Dispute this line
$4.2Mprogram expense
02

Early invention program for individuals with developmental disabilities and the evaluation of the their needs and assignment to the best programs to improve their quality of life. This program is for individuals with developmental disabilities between the ages of 0 and 36 months.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-1048330) · Dispute this line
$139Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$6.3M
Ln 12
Fees for servicesLn 2g$5.1M
Other incomeLn 4–11$923K
Gifts and grantsLn 1h$270K
Money outPt IX
$5.8M
Ln 25
Programscol B$4.4M
Managementcol C$1.1M
Fundraisingcol D$258K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$3.4M
LiabilitiesLn 26$897K
PeoplePt VI, VII
19
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$270K
Government grantsLn 1e$269K
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$6K
Other incomeLn 4–11$923K
Gains on assetsLn 7$5K
Total revenueLn 12$6.3M
Assets in detailPt X, end of year
CashLn 1$1.2M
Cash and savings togetherLn 1–2$1.2M
Accounts receivableLn 4$593K
Prepaid expenses and deferred chargesLn 9$151K
Land, buildings, equipmentLn 10c$913K
Intangible assetsLn 14$2K
Other assetsLn 15$518K
Total assetsLn 16$3.4M
LiabilitiesLn 26$897K
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 5212
VolunteersI 620
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3More from this return
BondsSch K, Pt X
Tax-exempt bond debt owedX 20$166K
Bond issues listedSch K Pt I1
Raised by those issuesSch K Pt I$450K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.2M$1.2M
Land, buildings, equipmentLn 10c$969K$913K
Total assetsLn 16$3.4M$3.4M
LiabilitiesLn 26$1.5M$897K
Net assetsLn 32$1.9M$2.5M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$144K$144K
Other salaries and wagesLn 7$3.8M$3.4M$256K$175K
Pension plan contributionsLn 8$26K$19K$5K$1K
Other employee benefitsLn 9$285K$176K$89K$20K
Payroll taxesLn 10$303K$261K$28K$14K
Accounting feesLn 11c$83K$23K$58K$1K
Other fees for servicesLn 11g$42K$42K
Advertising and promotionLn 12$6K$92$259$6K
Office expensesLn 13$235K$157K$74K$4K
OccupancyLn 16$113K$73K$19K$21K
TravelLn 17$220K$67K$153K$275
Conferences, conventions and meetingsLn 19$5K$4K$727
InterestLn 20$12K$3K$8K
Depreciation, depletion and amortizationLn 22$92K$30K$62K
InsuranceLn 23$217K$47K$167K$2K
Other expenses (24a–d)Ln 24$179K$99K$80K
All other expensesLn 24e$21K$7K$1K$13K
Total functional expensesLn 25$5.8M$4.4M$1.1M$258K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Aug 12, 2026 $8.1M$7.1M$1.0M$3.0M 990 PDF
FY2024Filed with the IRS Aug 14, 2025 $6.8M$7.0M−$169K$2.0M 990 PDF
FY2023Filed with the IRS Aug 13, 2024 $6.0M$6.0M−$32K$2.2M 990 PDF
FY2022Filed with the IRS Aug 8, 2023 $5.6M$5.8M−$237K$2.2M 990 PDF
FY2021 ViewingFiled with the IRS Aug 9, 2022 $6.3M$5.8M$554K$2.5M 990 PDF
FY2020Filed with the IRS Aug 10, 2021 $5.9M$5.8M$124K$1.9M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $6,331,410 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $57,025$270,496
I-9 Program service revenuePrior year $5,557,894$5,131,823
I-10 Investment incomePrior year $14,090$6,198
I-11 Other revenuePrior year $302,818$922,893
I-12 Total revenuePrior year $5,931,827$6,331,410
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,613,895$4,554,892
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,194,239$1,222,824
I-18 Total expensesPrior year $5,808,134$5,777,716
I-19 Revenue less expensesPrior year $123,693$553,694
Part VI · Governance 10 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,331,410 across 9 lines filed
Lines not itemized here account for $12,141 of total revenue; see the IRS return.
VIII-1e Government grants$268,672
VIII-1f All other contributions, gifts and grants$1,824
VIII-1h Total contributions, gifts and grants$270,496
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,131,823$5,131,823
VIII-3 Investment incomeExcluded from tax $1,620$1,620
VIII-7 Net gain or loss on sales of assetsRelated to mission $4,578$4,578
VIII-8 Net income from fundraising eventsExcluded from tax $253,050$253,050
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $657,702$657,702
VIII-12 Total revenueRelated to mission $5,136,401 · Excluded from tax $924,513$6,331,410
Part IX · Statement of functional expenses $5,777,716 across 17 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $144,280$144,280
IX-7 Other salaries and wagesPrograms $3,366,054 · Management $255,905 · Fundraising $174,923$3,796,882
IX-8 Pension plan contributionsPrograms $19,461 · Management $5,421 · Fundraising $1,147$26,029
IX-9 Other employee benefitsPrograms $176,306 · Management $88,574 · Fundraising $20,238$285,118
IX-10 Payroll taxesPrograms $260,861 · Management $27,821 · Fundraising $13,901$302,583
IX-11c Accounting feesPrograms $23,425 · Management $58,062 · Fundraising $1,129$82,616
IX-11g Other fees for servicesPrograms $41,702$41,702
IX-12 Advertising and promotionPrograms $92 · Management $259 · Fundraising $6,079$6,430
IX-13 Office expensesPrograms $156,724 · Management $74,280 · Fundraising $3,679$234,683
IX-16 OccupancyPrograms $72,663 · Management $19,370 · Fundraising $21,283$113,316
IX-17 TravelPrograms $66,796 · Management $152,584 · Fundraising $275$219,655
IX-19 Conferences, conventions and meetingsPrograms $4,067 · Management $727$4,794
IX-20 InterestPrograms $3,438 · Management $8,471$11,909
IX-22 Depreciation, depletion and amortizationPrograms $30,214 · Management $61,705$91,919
IX-23 InsurancePrograms $47,158 · Management $167,064 · Fundraising $2,351$216,573
IX-24 Other expenses (24a–d)Programs $98,887 · Management $79,731$178,618
IX-24e All other expensesPrograms $6,832 · Management $1,221 · Fundraising $12,556$20,609
IX-25 Total functional expensesPrograms $4,374,680 · Management $1,145,475 · Fundraising $257,561$5,777,716
Part X · Balance sheet $3,365,103 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,232,332$1,188,307
X-4 Accounts receivableStart of year $683,587$592,936
X-9 Prepaid expenses and deferred chargesStart of year $35,351$150,609
X-10c Land, buildings and equipment, netStart of year $969,470$912,954
X-14 Intangible assetsStart of year $2,757$2,363
X-15 Other assetsStart of year $517,584$517,934
X-16 Total assetsStart of year $3,441,081$3,365,103
X-17 Accounts payable and accrued expensesStart of year $115,396$127,665
X-20 Tax-exempt bond liabilitiesStart of year $190,561$165,743
X-23 Secured mortgages and notes payableStart of year $736,581$86,810
X-25 Other liabilitiesStart of year $487,035$516,587
X-26 Total liabilitiesStart of year $1,529,573$896,805
X-27 Net assets without donor restrictionsStart of year $882,350$1,418,113
X-28 Net assets with donor restrictionsStart of year $1,029,158$1,050,185
X-32 Total net assets or fund balancesStart of year $1,911,508$2,468,298
X-33 Total liabilities and net assetsStart of year $3,441,081$3,365,103
Part XI · Reconciliation of net assets $2,468,298 net assets at year end
XI-1 Total revenue$6,331,410
XI-2 Total expenses$5,777,716
XI-3 Revenue less expenses$553,694
XI-4 Net assets at start of year$1,911,508
XI-8 Prior period adjustments$3,096
XI-10 Net assets at end of year$2,468,298

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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