Childrens Surgical Centre
Public records show a registered, tax-exempt organization in good standing.
What it says it does
CHILDRENS SURGICAL CENTRE AIMS TO IMPROVE THE QUALITY OF LIFE FOR PHYSICALLY DISABLED AND FINANCIALLY POOR CAMBODIANS BY PROVIDING REHABILITATION SURGERY AND GENERAL REHABILITATION PROGRAMS. MOST, BUT NOT ALL PATIENTS ARE CHILDREN.
- Income
- $880,833
- Spending
- $954,864
- Spent on programs
- 75%
- Reserves
- 11.9 months of spending
- Largest source of income
- donations and private grants, 98%
- Employees
- 0
- Volunteers
- 0
- Highest pay
- $68,612, ceo & director
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
Good: 77 out of 100. Higher than 41% of charities in its peer group (diseases, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 11.9 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
4 of 15Spending exceeded income by 8% of income.
Income trend
10 of 15Income fell 7% on the year before.
Spending floor
15 of 1575% 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
Strong: 91 out of 100. Higher than 73% of charities in its peer group (diseases, $250k to $1m).
Independent board
25 of 257 of 9 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
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 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 (1)
- $719,798 spent. CHILDREN'S SURGICAL CENTRE (CSC) NOW HAS MORE THAN A QUARTER CENTURY EXPERIENCE IN CAMBODIA, PROVIDED MORE THAN 195,000 SURGERIES, CHARITABLE CARE SO NO PATIENT IS EVER TURNED AWAY, AND BEGINNING IN 2023, OBTAINING PARTIAL FUNDING FROM SLIDING SCALE CONTRIBUTIONS FROM PATIENTS. CAPABILITY IS FOR MORE COMPLEX AND A BROADER RANGE OF REHABILITATIVE SURGERIES. SURGEONS WHO ARE LEADERS IN THEIR SPECIALTIES AND FROM MULTIPLE COUNTRIES CONTINUE TO VOLUNTEER, USUALLY MAKING REPEATED VISITS TO HAVE DEVELOPED RELATIONSHIPS WITH CSC'S CAMBODIAN SURGEONS AND STAFF. SURGICAL STUDENTS FROM OVERSEAS, IN THEIR FINAL YEAR OF TRAINING, ARE SELECTED FOR DEVELOPING COUNTRY EXPERIENCE AT CSC. RECENT GRADUATES OF CAMBODIAN MEDICAL SCHOOLS ARE SELECTED FOR POST GRADUATE EXPERIENCE AT CSC. CSC'S PURPOSE, IN ADDITION TO PROVIDING SURGERY FOR THOSE IN NEED, IS TO CONTRIBUTE SUSTAINABLE CAPABILITIES TO CAMBODIA. FINANCIAL CONTRIBUTIONS TO CSC HAVE DECLINED WHILE NEEDS IN OTHER COUNTRIES BECOME GREATER, AND HEALTHCARE CAMBODIA BECOMES MORE DEVELOPED. ACCOMPANYING THESE CHANGES ARE ONGOING CHALLENGES: TO BRING MEDICAL AND MANAGEMENT CAPABILITIES TO THE LEVEL THAT EXIST, FOR EXAMPLE, IN THAILAND AND SINGAPORE; FOR IN-COUNTRY PHILANTHROPY TO DEVELOP; AND, FOR THE COUNTRY'S ECONOMY TO BE ON A PATH FOR BROADER PARTICIPATION. PROGRESS HAS BEEN MADE SUBSEQUENT TO THE 1990S END OF WAR AND GENOCIDE. THE ECONOMY HAS GROWN. A NATIONAL RETIREMENT SYSTEM HAS BEGUN. A NATIONAL HEALTHCARE SYSTEM HAS BEGUN BUT WILL REQUIRE EVOLUTION OF SYMBIOTIC CAPACITY AMONG CHARITABLE, FOR-PROFIT, AND GOVERNMENT FUNDED CARE.
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 July 2010.
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.