Scope 310 Authority FY2024 filing

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $2,500 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

Provide programs for individuals with intellectual and developmental disabilities.

Form 990 Part I, line 1, FY2024. 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.
77¢ of each $1 spent went to programs.
$90K 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

FY2024 · 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
77%
of spending
77% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 1% of spending
Pay to officers and key staff is 1% of spending.
Part VII, Section A
0.7 mo
of spending, in cash
0.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.2M
37% of total assets
Liabilities are 37% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$6.8M
+14% vs prior year
Spent
$7.0M
To programs
77%
Net assets
$2.0M
By yearFY2020–FY2025
Revenue
$6.8M
FY2024▲ +14%
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
$7.0M
FY2024▲ +16%
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
$2.0M
FY2024▼ -8%
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 FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 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

77 cents of each dollar spent went to programs.

Program services 77% · $5.4M Management & general 20% · $1.4M Fundraising 3% · $219K

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

Something off? Claim to add context

Who runs it and what they're paid

12 people listed on the 990; $90K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Di
$90,000Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Pres
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$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.

Questions for Scope 310 Authority

Tap to ask. Scope 310 Authority sees how many people are interested.

Your first name shows with your question. Scope 310 Authority answers here, for everyone.

2 programs · $5.4M · in their own filed words · FY2023
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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-1048330) · Dispute this line
$5.1Mprogram 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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-1048330) · Dispute this line
$242Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$6.8M
Ln 12
Fees for servicesLn 2g$6.5M
Other incomeLn 4–11$186K
Gifts and grantsLn 1h$81K
Money outPt IX
$7.0M
Ln 25
Programscol B$5.4M
Managementcol C$1.4M
Fundraisingcol D$219K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$379K
Total assetsLn 16$3.2M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$81K
Government grantsLn 1e$68K
Fees for servicesLn 2g$6.5M
Investment incomeLn 3$680
Other incomeLn 4–11$186K
Total revenueLn 12$6.8M
Assets in detailPt X, end of year
CashLn 1$379K
Cash and savings togetherLn 1–2$379K
Accounts receivableLn 4$1.2M
Prepaid expenses and deferred chargesLn 9$39K
Land, buildings, equipmentLn 10c$1.3M
Intangible assetsLn 14$1K
Other assetsLn 15$399K
Total assetsLn 16$3.2M
LiabilitiesLn 26$1.2M
Net assetsLn 32$2.0M
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$69K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$767K$379K
Land, buildings, equipmentLn 10c$1.1M$1.3M
Total assetsLn 16$3.3M$3.2M
LiabilitiesLn 26$1.1M$1.2M
Net assetsLn 32$2.2M$2.0M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$90K$90K
Other salaries and wagesLn 7$4.7M$4.2M$306K$149K
Pension plan contributionsLn 8$213K$54K$156K$3K
Other employee benefitsLn 9$298K$162K$116K$20K
Payroll taxesLn 10$356K$318K$27K$11K
Accounting feesLn 11c$117K$80K$33K$3K
Other fees for servicesLn 11g$83K$83K
Advertising and promotionLn 12$2K$990$574
Office expensesLn 13$163K$113K$49K$237
OccupancyLn 16$127K$78K$30K$19K
TravelLn 17$140K$125K$15K
Conferences, conventions and meetingsLn 19$13K$520$12K$340
InterestLn 20$34K$34K
Depreciation, depletion and amortizationLn 22$257K$23K$234K$345
InsuranceLn 23$231K$41K$188K$1K
Other expenses (24a–d)Ln 24$147K$79K$68K
All other expensesLn 24e$17K$1K$5K$10K
Total functional expensesLn 25$7.0M$5.4M$1.4M$219K

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
FY2024 ViewingFiled 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
FY2021Filed 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 FY2024 990
Part I · Summary $6,804,443 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $25,068$80,816
I-9 Program service revenuePrior year $5,500,990$6,536,915
I-10 Investment incomePrior year $171,584$680
I-11 Other revenuePrior year $260,589$186,032
I-12 Total revenuePrior year $5,958,231$6,804,443
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,746,025$5,644,025
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,243,956$1,329,423
I-18 Total expensesPrior year $5,989,981$6,973,448
I-19 Revenue less expensesPrior year −$31,750−$169,005
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $6,804,443 across 7 lines filed
Lines not itemized here account for $126,964 of total revenue; see the IRS return.
VIII-1e Government grants$67,852
VIII-1f All other contributions, gifts and grants$12,964
VIII-1h Total contributions, gifts and grants$80,816
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,409,951$6,409,951
VIII-3 Investment incomeExcluded from tax $680$680
VIII-8 Net income from fundraising eventsExcluded from tax $186,032$186,032
VIII-12 Total revenueRelated to mission $6,536,915 · Excluded from tax $186,712$6,804,443
Part IX · Statement of functional expenses $6,973,448 across 17 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $90,000$90,000
IX-7 Other salaries and wagesPrograms $4,231,941 · Management $306,489 · Fundraising $149,170$4,687,600
IX-8 Pension plan contributionsPrograms $54,033 · Management $156,021 · Fundraising $2,509$212,563
IX-9 Other employee benefitsPrograms $161,713 · Management $116,203 · Fundraising $20,328$298,244
IX-10 Payroll taxesPrograms $317,616 · Management $26,782 · Fundraising $11,220$355,618
IX-11c Accounting feesPrograms $80,304 · Management $32,947 · Fundraising $3,417$116,668
IX-11g Other fees for servicesPrograms $82,922$82,922
IX-12 Advertising and promotionManagement $990 · Fundraising $574$1,564
IX-13 Office expensesPrograms $113,448 · Management $48,907 · Fundraising $237$162,592
IX-16 OccupancyPrograms $77,932 · Management $29,767 · Fundraising $18,995$126,694
IX-17 TravelPrograms $124,723 · Management $15,473$140,196
IX-19 Conferences, conventions and meetingsPrograms $520 · Management $11,670 · Fundraising $340$12,530
IX-20 InterestManagement $33,646$33,646
IX-22 Depreciation, depletion and amortizationPrograms $23,120 · Management $234,003 · Fundraising $345$257,468
IX-23 InsurancePrograms $41,403 · Management $188,225 · Fundraising $1,443$231,071
IX-24 Other expenses (24a–d)Programs $78,885 · Management $68,027$146,912
IX-24e All other expensesPrograms $1,298 · Management $5,446 · Fundraising $10,416$17,160
IX-25 Total functional expensesPrograms $5,389,858 · Management $1,364,596 · Fundraising $218,994$6,973,448
Part X · Balance sheet $3,247,046 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $766,685$379,433
X-4 Accounts receivableStart of year $780,738$1,168,500
X-9 Prepaid expenses and deferred chargesStart of year $33,501$39,025
X-10c Land, buildings and equipment, netStart of year $1,133,313$1,259,678
X-14 Intangible assetsStart of year $1,575$1,181
X-15 Other assetsStart of year $570,355$399,229
X-16 Total assetsStart of year $3,286,167$3,247,046
X-17 Accounts payable and accrued expensesStart of year $72,708$97,807
X-20 Tax-exempt bond liabilitiesStart of year $102,578$69,449
X-23 Secured mortgages and notes payableStart of year $83,459$58,831
X-25 Other liabilitiesStart of year $827,593$990,135
X-26 Total liabilitiesStart of year $1,086,338$1,216,222
X-27 Net assets without donor restrictionsStart of year $1,203,065$1,175,259
X-28 Net assets with donor restrictionsStart of year $996,764$855,565
X-32 Total net assets or fund balancesStart of year $2,199,829$2,030,824
X-33 Total liabilities and net assetsStart of year $3,286,167$3,247,046
Part XI · Reconciliation of net assets $2,030,824 net assets at year end
XI-1 Total revenue$6,804,443
XI-2 Total expenses$6,973,448
XI-3 Revenue less expenses−$169,005
XI-4 Net assets at start of year$2,199,829
XI-10 Net assets at end of year$2,030,824

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.