Arizonas Catholic Tuition Support Organization
Public records show a registered, tax-exempt organization in good standing.
What it says it does
ARIZONA'S CATHOLIC TUITION SUPPORT ORGANIZATION (CTSO) PROMOTES EDUCATION BY PROVIDING TUITION ASSISTANCE TO K-12 STUDENTS IN PRIVATE SCHOOLS USING FUNDS GENERATED BY THE ARIZONA TAX CREDIT PROGRAMS.
- Income
- $13.2 million
- Spending
- $13.1 million
- Spent on programs
- 95%
- Reserves
- 18.8 months of spending
- Largest source of income
- donations and private grants, 96%
- Employees
- 5
- Volunteers
- 12
- Highest pay
- $156,077, ceo
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 97 out of 100.
Reserves
35 of 35Spendable reserves would cover 18.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
12 of 15Income exceeded spending by 0% of income.
Income trend
15 of 15Income rose 14% on the year before.
Spending floor
15 of 1595% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 2513 of 13 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
15 of 15Its accounts were audited 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 June 30, 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 (3)
- $6.4 million spent. INDIVIDUAL TAX CREDIT SCHOLARSHIP PROGRAM - THE ARIZONA INDIVIDUAL TAX CREDIT PROGRAM ALLOWS TAXPAYERS TO DIRECT THEIR TAX LIABILITY TO HELP CHILDREN ATTEND A SCHOOL OF THEIR CHOICE. CTSO PROVIDES SCHOLARSHIPS TO STUDENTS FROM FAMILIES WITH FINANCIAL NEED. 90% OF THE SCHOLARSHIPS ARE AWARDED BASED ON VERFIED FINANCIAL NEED, 38% ARE FROM SINGLE PARENT FAMILIES, AND 90% REPRESENTS A DIVERSITY OF DEMOGRAPHICS. HISPANIC, NATIVE AMERICAN, ASIAN, AFRICAN AMERICAN, AND MULTI-RACIAL STUDENTS' SCHOLARSHIPS ARE AWARDED REGARDLESS OF RACE, CREED, GENDER, AND ETHNICITY, ETC.
- $6.1 million spent. CORPORATE TAX CREDIT SCHOLARSHIP PROGRAM - THE ARIZONA CORPORATE TAX CREDIT PROGRAM ALLOWS CORPORATIONS TO DIRECT A CONTRIBUTION TO A QUALIFIED SCHOOL TUITION ORGANIZATION AND, AT THE SAME TIME, RECEIVE A DOLLAR-FOR-DOLLAR CREDIT ON THEIR ARIZONA STATE TAX LIABILITY. SCHOLARSHIPS ARE ONLY AWARDED TO CHILDREN WHOSE FAMILY INCOME DOES NOT EXCEED THE CORPORATE TAX CREDIT INCOME LIMITS AND MEETS THE GUIDELINES AS DETERMINED BY THE STATE OF ARIZONA CORPORATE TAX CREDIT BILL. SCHOLARSHIPS ARE AWARDED REGARDLESS OF RACE, CREED, GENDER, AND ETHNICITY, ETC. 100% OF THE SCHOLARSHIPS ARE LOW-INCOME SCHOLARSHIPS.
- DISABLED/DISPLACED CORPORATE SCHOLARSHIPS WILL BE AWARDED TO CHILDREN WHO HAVE AN INDIVIDUAL EDUCATION PLAN (IEP) OR A 504 PLAN FROM AN ARIZONA PUBLIC SCHOOL OR WAS AT ONE POINT PLACED IN THE ARIZONA FOSTER CARE SYSTEM, AND WHO MEET THE GUIDELINES AS DETERMINED BY THE STATE OF ARIZONA. CTSO WILL AWARDS SCHOLARSHIPS TO STUDENTS ATTENDING ANY QUALIFIED PRIVATE SCHOOL IN THE STATE OF ARIZONA. SCHOLARSHIPS ARE AWARDED REGARDLESS OF RACE, CREED, GENDER, AND ETHNICITY, ETC. NO DISABLED/DISPLACED CORPORATE SCHOLARSHIPS WERE DISBURSED THIS YEAR.
Source: Form 990 for the year ending June 30, 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 October 13, 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 November 6, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1946.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 November 4, 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.