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Passes our checks

Citizen Scholars Institute

EIN 81-3296125 · Spartanburg, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak42 out of 100GovernanceStrong92 out of 100Impact evidenceDescribes programsHow well its results are evidenced

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 35

    Spendable reserves would cover 2.2 months of spending.

  • Debt

    20 of 20

    It owes 7% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 7% of income.

  • Income trend

    0 of 15

    Income fell 35% on the year before.

  • Spending floor

    8 of 15

    58% 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 25

    11 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • No reported misuse

    10 of 10

    Reports 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)
  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

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.