Policy Studies Organization
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
TO DISSEMINATE SCHOLARSHIP WIDELY AT LOW COST, AND ALONG WITH SCHOLARSHIPS AND GRANTS, IT DISTRIBUTES ITS PUBLICATIONS FREE OF CHARGE TO OVER 4000 INSTITUTIONS IN DEVELOPING COUNTRIES. SEE SCHEDULE O.
- Income
- $1.3 million
- Spending
- $1.4 million
- Spent on programs
- 50%
- Reserves
- -8.9 months of spending
- Largest source of income
- fees for its services, 70%
- Employees
- 5
- Volunteers
- 4
- Highest pay
- $120,000, exec dir/sec
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 27 out of 100. Higher than 2% of charities in its peer group (public benefit, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 347% of what it owns.
Living within its means
4 of 15Spending exceeded income by 10% of income.
Income trend
15 of 15Income rose 22% on the year before.
Spending floor
8 of 1550% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 80 out of 100. Higher than 36% of charities in its peer group (public benefit, $1m to $10m).
Independent board
25 of 255 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (6)
- $455,337 spent. JOURNALS: JOURNALS REMAIN THE MAIN SOURCE OF INCOME FOR THE ORGANIZATION, SPECIFICALLY THOSE THAT ARE PUBLISHED ON OUR BEHALF BY WILEY. IN 2024 WE MOVED TWO JOURNALS PUBLISHED BY SAGE TO WILEY AS WELL. AS SUCH, A MAIN CONCERN IS TO CONTINUE DRIVING GROWTH IN TERMS OF OUTPUT AND READERSHIP.
- $141,349 spent. CONFERENCES: THE CONFERENCES ARE MEANT TO PROMOTE AND SUPPORT OUR JOURNALS BY ENLARGING THE POTENTIAL NETWORKS OF RESEARCHERS LOOKING FOR ACADEMIC PLATFORMS TO PUBLISH THEIR RESEARCH, REFLECTED IN THE INCREASE IN ARTICLES SUBMITTED AND ARTICLES PUBLISHED IN THE JOURNALS YEAR AFTER YEAR. THE CONFERENCES ARE ALSO USEFUL TO CREATE CONTENT (VIDEO RECORDINGS) THAT CAN SERVE AS ADDED VALUE TO THE JOURNALS THEY ARE CONNECTED TO. OUR GOAL IS TO FIND WAYS TO INCREASINGLY MONETIZE THIS CONTENT. WE CURRENTLY RECEIVE ABOUT 5K IN ROYALTIES FOR SOME OF OUR VIDEOS AND WE THINK THERE IS POTENTIAL TO INCREASE THAT AS WE PUSH FOR OUR JOURNALS TO BE INCREASINGLY USED IN CURRICULUM DEVELOPMENT.
- $114,427 spent. WESTPHALIA PRESS: SUPPORTS THE PSO MISSION TO DISSEMINATE SCHOLARSHIP BY OFFERING FAIR AND AFFORDABLE PUBLISHING OPTIONS FOR AUTHORS. 31 BOOKS IN TOTAL WERE PUBLISHED IN 2024.
- THESE PROGRAMS ARE PART OF THE OVERALL PSO SUPPORT OF POLICY CURRICULUM AND SCHOLARSHIP. THEY ARE MEANT TO SUSTAIN TEACHING BY PRODUCING MULTI-MEDIA AND MULTIDISCIPLINARY CONTENT. THE GOAL OF PSO IS TO DISSEMINATE SCHOLARSHIP AND PROMOTE INTERDISCIPLINARY DISCUSSION OF CURRENT ISSUES. PSO TAKES NO IDEOLOGICAL STANCE, AND ITS BOARDS, COMMITTEES, AND STAFF ARE INTERNATIONAL, AS WELL AS ITS OVERALL SCOPE. ALL PSO JOURNALS ARE FURNISHED TO SEVERAL THOUSAND UNIVERSITIES IN DEVELOPING COUNTRIES AT NO CHARGE. ALL OF PSO'S DIGITAL ASSETS ARE BACKED UP, INCLUDING THE VIDEO LIBRARY WITH ABOUT 660 VIDEO RECORDINGS OF LECTURES AND SESSIONS HELD DURING OUR VARIOUS CONFERENCES. PSO HAS DONATED VARIOUS SCULPTURE ARTWORKS IN THE DUPONT CIRCLE NEIGHBORHOOD IN WASHINGTON DC IN COOPERATION WITH THE CAVANAUGH FOUNDATION: HTTPS://DEMOCRATICWOMAN.ORG/CAVANAUGH-SCULPTURE-GARDEN AND MORE ARE PLANNED IN THE COMING YEARS.
- PART III, LINE 1, ORGANIZATION'S MISSION DONATION OF JOURNAL SUBSCRIPTIONS TO DEVELOPING COUNTRIES IS DONE VIA A THIRD-PARTY ORGANIZATION, RESEARCH 4 LIFE, AT: HTTPS://WWW.RESEARCH4LIFE.ORG. PART III LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS JOURNALS REMAIN THE MAIN ASSETS AND SOURCE OF INCOME FOR THE ORGANIZATION, SPECIFICALLY 19 THAT ARE PUBLISHED AND SOLD BY WILEY ON OUR BEHALF, AND 6 THAT ARE SPONSORED BY THE AMERICAN PUBLIC UNIVERSITY SYSTEM. THESE ASSETS ARE NOT REPORTABLE UNDER CURRENT USA ACCOUNTING RULES. AS SUCH, A MAIN CONCERN IS TO CONTINUE DRIVING GROWTH PART III LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS THESE BOOKS ARE PART OF OUR ASSETS THAT ARE NOT REPORTABLE UNDER CURRENT USA ACCOUNTING RULES. THESE ARE PUBLISHED UNDER A PRINT-ON-DEMAND MODEL, WHICH MEANS THERE ARE MINIMAL COSTS TO MAINTAINING THE CATALOGUE.
- THESE PROGRAMS ARE PART OF THE OVERALL PSO SUPPORT OF POLICY CURRICULUM AND SCHOLARSHIP. THEY ARE MEANT TO SUSTAIN TEACHING BY PRODUCING MULTI-MEDIA AND MULTIDISCIPLINARY CONTENT. THE GOAL OF PSO IS TO DISSEMINATE SCHOLARSHIP AND PROMOTE INTERDISCIPLINARY DISCUSSION OF CURRENT ISSUES. PSO TAKES NO IDEOLOGICAL STANCE, AND ITS BOARDS, COMMITTEES, AND STAFF ARE INTERNATIONAL, AS WELL AS ITS OVERALL SCOPE. ALL PSO JOURNALS ARE FURNISHED TO SEVERAL THOUSAND UNIVERSITIES IN DEVELOPING COUNTRIES AT NO CHARGE. ALL OF PSO'S DIGITAL ASSETS ARE BACKED UP, INCLUDING THE VIDEO LIBRARY WITH ABOUT 660 VIDEO RECORDINGS OF LECTURES AND SESSIONS HELD DURING OUR VARIOUS CONFERENCES. PSO HAS DONATED VARIOUS SCULPTURE ARTWORKS IN THE DUPONT CIRCLE NEIGHBORHOOD IN WASHINGTON DC IN COOPERATION WITH THE CAVANAUGH FOUNDATION: HTTPS://DEMOCRATICWOMAN.ORG/CAVANAUGH-SCULPTURE-GARDEN AND MORE ARE PLANNED IN THE COMING YEARS.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 1973.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.