Nonprofit · EIN 81-3296125
CITIZEN SCHOLARS INSTITUTE
Tax-exempt · SPARTANBURG, SC 29304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $130,213 | $139,193 | -$8,980 | $27,398 | $1,912 | $25,486 |
| December 31, 2024 | 990 | $200,962 | $195,669 | $5,293 | $38,403 | $3,937 | $34,466 |
| December 31, 2023 | 990 | $272,860 | $242,842 | $30,018 | $32,224 | $3,051 | $29,173 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $117,738
- Program service revenue
- $12,475
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $75,000
- Other salaries and wages
- $13,365
- Salaries, compensation and benefits (total)
- $95,124
- Professional fundraising fees
- $0
- Legal fees
- $160
- Travel
- $254
- Program services (functional)
- $81,046
- Management and general (functional)
- $58,147
Balance sheet and other
- Total assets, start of year
- $38,403
- Total assets, end of year
- $27,398
- Total liabilities, end of year
- $1,912
- Net assets, end of year
- $25,486
- Gross receipts
- $130,213
- Employees
- 3
- Volunteers
- 0
- Year formed
- 2021
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR SUSAN LITTLE | EXECUTIVE DIRECTOR Trustee or director | 40 | $75,000 |
| HATTIE EVANS BOYCE | DIRECTOR Trustee or director | 1 | $0 |
| RICKEY JONES | DIRECTOR Trustee or director | 1 | $0 |
| COREY STAGGS | DIRECTOR Trustee or director | 1 | $0 |
| ALEX CABLE | DIRECTOR Trustee or director | 1 | $0 |
| WHITNEY FISHER | DIRECTOR Trustee or director | 1 | $0 |
| DR RON GARNER | DIRECTOR Trustee or director | 1 | $0 |
| KEITH HILL | DIRECTOR Trustee or director | 1 | $0 |
| DR KIRA REAVES | DIRECTOR Trustee or director | 1 | $0 |
| LUCY WILLMS | DIRECTOR Trustee or director | 1 | $0 |
| LILLIAN GONZALEZ | DIRECTOR Trustee or director | 1 | $0 |
| JAMES STUKES | CHAIR Officer | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR SUSAN LITTLE | EXECUTIVE DIRECTOR Key employee | 40 | $75,000 |
| HATTIE EVANS BOYCE | DIRECTOR Trustee or director | 1 | $0 |
| RICKEY JONES | DIRECTOR Trustee or director | 1 | $0 |
| CATHY MCMILLAN | DIRECTOR Trustee or director | 1 | $0 |
| JANE RYAN | DIRECTOR Trustee or director | 1 | $0 |
| JUNIOR SALTERS | DIRECTOR Trustee or director | 1 | $0 |
| DR TERRY PRUITT | CHAIR Officer | 1 | $0 |
| CATHERINE GRAMLING | SECRETARY, GOVERANCE CHAIR Officer | 1 | $0 |
| COREY STAGGS | FINANCE CHAIR Officer | 1 | $0 |
| BRAND STILLE | FUNDRAISING CHAIR Officer | 1 | $0 |
| JAMES STUKES | VICE CHAIR Officer | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR SUSAN LITTLE | EXECUTIVE DIRECTOR Key employee | 40 | $75,000 |
| HATTIE EVANS BOYCE | DIRECTOR Trustee or director | 1 | $0 |
| RICKEY JONES | DIRECTOR Trustee or director | 1 | $0 |
| CATHY MCMILLAN | DIRECTOR Trustee or director | 1 | $0 |
| JANE RYAN | DIRECTOR Trustee or director | 1 | $0 |
| JUNIOR SALTERS | DIRECTOR Trustee or director | 1 | $0 |
| DR TERRY PRUITT | CHAIR Officer | 1 | $0 |
| CATHERINE GRAMLING | SECRETARY, GOVERANCE CHAIR Officer | 1 | $0 |
| COREY STAGGS | FINANCE CHAIR Officer | 1 | $0 |
| BRAND STILLE | FUNDRAISING CHAIR Officer | 1 | $0 |
| JAMES STUKES | VICE CHAIR Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 651, SPARTANBURG, SC 29304-0651
- In care of
- % GLORIA CLOSE
- Principal officer (990 for 2025)
- JAMES STUKES, 220 E KENNEDY ST, SPARTANBURG, SC 29302
- Signed the 990
- JAMES STUKES, BOARD CHAIR
- Phone
- (864) 419-5663
- Website
- WWW.CITIZENSCHOLARSC.ORG
- Return prepared by
- HALLIDAY SCHWARTZ & CO
Mission
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.
Program accomplishments
- 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.Expenses $81,046 · revenue $12,475
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-3296125
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $27,398
- Income (IRS master file)
- $130,213
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $130,213 | $139,193 | $27,398 | IRS |
| 990 | December 2024 | $200,962 | $195,669 | $38,403 | IRS |
| 990 | December 2023 | $272,860 | $242,842 | $32,224 | XML |
| 990 | December 2022 | $222,429 | $223,470 | $3,982 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-3296125).
Questions about CITIZEN SCHOLARS INSTITUTE
- What is the EIN of CITIZEN SCHOLARS INSTITUTE?
- The employer identification number (EIN) of CITIZEN SCHOLARS INSTITUTE is 81-3296125.
- Is CITIZEN SCHOLARS INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to CITIZEN SCHOLARS INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CITIZEN SCHOLARS INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CITIZEN SCHOLARS INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CITIZEN SCHOLARS INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CITIZEN SCHOLARS INSTITUTE?
- The 990 for the year ended December 31, 2025 names JAMES STUKES.
- Who are the officers and directors of CITIZEN SCHOLARS INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $75,000 (DR SUSAN LITTLE, EXECUTIVE DIRECTOR).
- How much revenue does CITIZEN SCHOLARS INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $130,213, expenses of $139,193 and total assets of $27,398 at year end.
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