Citizen Scholars Institute
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ORGANIZATION SERVES UNDER-RESOURCED YOUTH ATTENDING SPARTANBURG COUNTY SC PUBLIC SCHOOLS IN GRADES SIX THROUGH TWELVE WHO ARE ACADEMICALLY CAPABLE BUT MAY NOT HAVE THE EXPERIENCE AND RESOURCES TO ATTEND COLLEGE. THE PURPOSE OF THE ORGANIZATION IS TO INCREASE EDUCATIONAL, SOCIAL, AND ECONOMIC MOBILITY OF THOSE STUDENTS TO ASSIST THEM WITH THEIR COLLEGE GOALS.
- Income
- $130,213
- Spending
- $139,193
- Spent on programs
- 58%
- Reserves
- 2.2 months of spending
- Largest source of income
- donations and private grants, 90%
- Employees
- 3
- Volunteers
- 0
- Highest pay
- $75,000, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 42 out of 100. Higher than 15% of charities in its peer group (youth development, under $250k).
Reserves
10 of 35Spendable reserves would cover 2.2 months of spending.
Debt
20 of 20It owes 7% of what it owns.
Living within its means
4 of 15Spending exceeded income by 7% of income.
Income trend
0 of 15Income fell 35% on the year before.
Spending floor
8 of 1558% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 92 out of 100. Higher than 90% of charities in its peer group (youth development, under $250k).
Independent board
25 of 2511 of 12 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
0 of 7Reports no 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.
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, 2025, 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)
- $81,046 spent. THE ORGANIZATION ASSISTS QUALIFIED STUDENTS WITH GOAL SETTING, INTERPERSONAL SKILLS, STUDY SKILLS, INFORMATIONAL READING STRATEGIES, AND COLLEGE APPLICATIONS COMPLETION. STUDENTS MEET ONCE PER MONTH DURING THE SCHOOL YEAR WITH ORGANIZATION STAFF TO BUILD THEIR SKILLS FOR ITEMS NOTED ABOVE. STUDENTS ALSO COMPLETE SERVICE-LEARNING PROJECTS TO LEARN THE IMPORTANCE OF GIVING BACK TO THEIR COMMUNTIES. SUMMER ACTIVITIES ARE ALSO OFFERED, WITH STUDENTS COMPLETING AT LEAST TWO SESSIONS IN THE SUMMER MONTHS. PARENT WORKSHOPS ARE ALSO OFFERED AND BASED ON NEEDS ASSESSMENT SURVEYS CONDUCTED. THE ORGANIZATION PROVIDES ALL CLASSROOM AND SERVICE-LEARNING MATERIALS, TAKES STUDENTS ON COLLEGE TOURS, AND OFFERS COMMUNITY ACTIVITIES TO THE STUDENTS INCLUDING HIKING, KAYAKING, AND SWIMMING.
Source: Form 990 for the year ending December 31, 2025, 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 2025.
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 October 2021.
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.