Scera Corporation FY2021 filing

Tax-deductible

Orem, UT501(c)(3)Human ServicesEIN 87-0200096Revenue $2.9M in FY2021

On file with the IRSscera.org745 S State St, 84058-6368 · Orem, UTTax-exempt since Feb 1985Publicly supported charity — 170(b)(1)(A)(vi)

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Scera goals are to 1) advance the quality of life for the community by providing quality cultural, educational, and recreational activities and programs, and 2) provide work experience and training for community members so they might find jobs or improve their jobs in the market place.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$84K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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 $202K a year · 7% 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$84K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$960K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
+32% vs prior year
Spent
$2.4M
To programs
96%
Net assets
$5.3M
By yearFY2020–FY2025
Revenue
$2.9M
FY2021▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$2.9M
FY2022$2.8M
FY2023$3.0M
FY2024$3.1M
FY2025$3.4M
Expenses
$2.4M
FY2021▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$2.4M
FY2022$2.6M
FY2023$2.9M
FY2024$2.9M
FY2025$3.3M
Net assets
$5.3M
FY2021▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.7M
FY2021$5.3M
FY2022$5.6M
FY2023$5.8M
FY2024$6.0M
FY2025$6.1M

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

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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 Feb 1985.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $2.3M Management & general 4% · $93K

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

10 people listed on the 990; $84K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President, C
$84,437Pt VII · Sec A
Past Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chair-Elect
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Adam Robertson’s $88K as President, CEO is at the 24th percentile of top reported officer pay among 3869 $1–10M 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Adam Robertson$88,500$88,500$85,000$84,437$84,437—
Adam J Robertson—————$83,726

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.

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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

Offers cultural, educational, and recreational programs, plus job training for community members.

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Provided by the organization

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1 program · $2.3M · in their own filed words · FY2020
01

Scera provides wholesome family-oriented films and live stage productions to the community. The facilities are frequently used for special programs of a cultural and educational nature by schools, the community, civil clubs, etc.

$2.3Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.9M
Ln 12
Fees for servicesLn 2g$1.8M
Gifts and grantsLn 1h$950K
Other incomeLn 4–11$144K
Money outPt IX
$2.4M
Ln 25
Programscol B$2.3M
Managementcol C$93K
Owns and owesPt X
$5.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$6.2M
LiabilitiesLn 26$960K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$950K
Government grantsLn 1e$887K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$1K
Other incomeLn 4–11$144K
Gains on assetsLn 7$309
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$29K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$1.7M
Land, buildings, equipmentLn 10c$4.4M
Total assetsLn 16$6.2M
LiabilitiesLn 26$960K
Net assetsLn 32$5.3M
OperationsPt I, VI
EmployeesI 5114
VolunteersI 6897
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.1M$1.7M
Land, buildings, equipmentLn 10c$4.4M$4.4M
Total assetsLn 16$5.7M$6.2M
LiabilitiesLn 26$938K$960K
Net assetsLn 32$4.7M$5.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$84K$84K
Other salaries and wagesLn 7$777K$735K$42K
Payroll taxesLn 10$97K$89K$8K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$321K$321K
Advertising and promotionLn 12$121K$121K
Office expensesLn 13$87K$87K
RoyaltiesLn 15$103K$103K
OccupancyLn 16$99K$99K
TravelLn 17$107K$107K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$8K$8K$327
Depreciation, depletion and amortizationLn 22$154K$148K$6K
InsuranceLn 23$97K$74K$23K
Other expenses (24a–d)Ln 24$245K$243K$2K
All other expensesLn 24e$65K$65K
Total functional expensesLn 25$2.4M$2.3M$93K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.4M$3.3M$106K$6.1M 990 PDF
FY2024 $3.1M$2.9M$186K$6.0M 990 PDF
FY2023 $3.0M$2.9M$112K$5.8M 990 PDF
FY2022 $2.8M$2.6M$258K$5.6M 990 PDF
FY2021 Viewing $2.9M$2.4M$546K$5.3M 990 PDF
FY2020 $2.2M$2.2M$7K$4.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $2,927,256 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $663,344$949,701
I-9 Program service revenuePrior year $1,395,609$1,832,684
I-10 Investment incomePrior year $1,966$1,075
I-11 Other revenuePrior year $156,951$143,796
I-12 Total revenuePrior year $2,217,870$2,927,256
I-13 Grants and similar amounts paidPrior year $2,537$2,200
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $859,687$958,737
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,348,346$1,420,014
I-18 Total expensesPrior year $2,210,570$2,380,951
I-19 Revenue less expensesPrior year $7,300$546,305
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,927,256 across 10 lines filed
Lines not itemized here account for $68,156 of total revenue; see the IRS return.
VIII-1e Government grants$886,551
VIII-1f All other contributions, gifts and grants$63,150
VIII-1h Total contributions, gifts and grants$949,701
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,832,684$1,832,684
VIII-3 Investment incomeExcluded from tax $766$766
VIII-6 Net rental income or lossExcluded from tax $56,349$56,349
VIII-7 Net gain or loss on sales of assetsRelated to mission $309$309
VIII-8 Net income from fundraising eventsExcluded from tax $4,330$4,330
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $14,961$14,961
VIII-12 Total revenueRelated to mission $1,847,954 · Excluded from tax $129,601$2,927,256
Part IX · Statement of functional expenses $2,380,951 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $2,200$2,200
IX-5 Pay of current officers, directors and key staffPrograms $84,437$84,437
IX-7 Other salaries and wagesPrograms $734,967 · Management $42,375$777,342
IX-10 Payroll taxesPrograms $89,370 · Management $7,588$96,958
IX-11c Accounting feesManagement $11,670$11,670
IX-11g Other fees for servicesPrograms $320,688$320,688
IX-12 Advertising and promotionPrograms $121,215$121,215
IX-13 Office expensesPrograms $86,770$86,770
IX-15 RoyaltiesPrograms $102,888$102,888
IX-16 OccupancyPrograms $99,269$99,269
IX-17 TravelPrograms $107,453$107,453
IX-19 Conferences, conventions and meetingsPrograms $1,358$1,358
IX-20 InterestPrograms $8,053 · Management $327$8,380
IX-22 Depreciation, depletion and amortizationPrograms $147,691 · Management $5,995$153,686
IX-23 InsurancePrograms $74,121 · Management $22,816$96,937
IX-24 Other expenses (24a–d)Programs $243,059 · Management $2,104$245,163
IX-24e All other expensesPrograms $64,537$64,537
IX-25 Total functional expensesPrograms $2,288,076 · Management $92,875 · Fundraising $0$2,380,951
Part X · Balance sheet $6,222,421 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year −$12,764$28,904
X-2 Savings and temporary cash investmentsStart of year $1,096,317$1,641,501
X-4 Accounts receivableStart of year $71,022$68,486
X-8 Inventories for sale or useStart of year $16,258$13,266
X-9 Prepaid expenses and deferred chargesStart of year $67,693$88,383
X-10c Land, buildings and equipment, netStart of year $4,416,119$4,381,881
X-16 Total assetsStart of year $5,654,645$6,222,421
X-17 Accounts payable and accrued expensesStart of year $87,425$132,409
X-19 Deferred revenueStart of year $529,995$650,245
X-24 Unsecured notes and loans payableStart of year $178,900$172,488
X-26 Total liabilitiesStart of year $938,254$959,725
X-27 Net assets without donor restrictionsStart of year $4,649,244$5,234,411
X-28 Net assets with donor restrictionsStart of year $67,147$28,285
X-32 Total net assets or fund balancesStart of year $4,716,391$5,262,696
X-33 Total liabilities and net assetsStart of year $5,654,645$6,222,421
Part XI · Reconciliation of net assets $5,262,696 net assets at year end
XI-1 Total revenue$2,927,256
XI-2 Total expenses$2,380,951
XI-3 Revenue less expenses$546,305
XI-4 Net assets at start of year$4,716,391
XI-10 Net assets at end of year$5,262,696

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

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