Children's Surgical Centre

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Csc aims to improve the quality of life for physically disabled & financially poor cambodians

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$69K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $62K a year · 6% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$69K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Plus $769K in investments, Pt X · Ln 11–13
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$11K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 9 voting members
Looks good: 7 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$881K
-7% vs prior year
Spent
$955K
To programs
75%
Net assets
$948K
By yearFY2020–FY2024
Revenue
$881K
FY2024▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.0M
FY2022$896K
FY2023$944K
FY2024$881K
Expenses
$955K
FY2024▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$947K
FY2021$1.1M
FY2022$1.1M
FY2023$1.0M
FY2024$955K
Net assets
$948K
FY2024▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.2M
FY2022$795K
FY2023$884K
FY2024$948K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $720K Management & general 24% · $231K Fundraising 0% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $69K paid to officers and key staff.

Part VII, Section A · reportable compensation
$68,612Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jim Gollogly MD Mb Facs’s $69K as CEO & Director is at the 52nd percentile of top reported officer pay among 901 $100K–1M diseases & disorders nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jim Gollogly MD Mb Facs$68,612$107,529$139,267$152,867$112,417

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Children's Surgical Centre executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves lives of disabled and poor Cambodians through aid and support.

Questions for Children's Surgical Centre

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1 program · $720K · in their own filed words · FY2024
01

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.

$720Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$9K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$881K
Ln 12
Gifts and grantsLn 1h$859K
Investment incomeLn 3$22K
Money outPt IX
$955K
Ln 25
Programscol B$720K
Managementcol C$231K
Fundraisingcol D$4K
Owns and owesPt X
$948K
net assets · Ln 32
Cash and savingsLn 1–2$188K
Total assetsLn 16$958K
LiabilitiesLn 26$11K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$859K
Investment incomeLn 3$22K
Total revenueLn 12$881K
Assets in detailPt X, end of year
CashLn 1$77
SavingsLn 2$188K
Cash and savings togetherLn 1–2$188K
Prepaid expenses and deferred chargesLn 9$999
InvestmentsLn 11–13$769K
Total assetsLn 16$958K
LiabilitiesLn 26$11K
Net assetsLn 32$948K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$172K$188K
InvestmentsLn 11–13$729K$769K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$902K$958K
LiabilitiesLn 26$18K$11K
Net assetsLn 32$884K$948K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$69K$27K$41K
Other salaries and wagesLn 7$526K$415K$111K
Other employee benefitsLn 9$52K$52K
Accounting feesLn 11c$15K$15K
Other expenses (24a–d)Ln 24$203K$154K$48K
All other expensesLn 24e$92K$71K$16K$4K
Total functional expensesLn 25$955K$720K$231K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 13, 2025 $881K$955K−$74K$948K 990 PDF
FY2023Filed with the IRS Dec 24, 2024 $944K$1.0M−$71K$884K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $896K$1.1M−$229K$795K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $1.0M$1.1M−$110K$1.2M 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $1.1M$947K$177K$1.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $880,833 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $924,781$858,907
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $18,955$21,926
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $943,736$880,833
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $694,575$645,964
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $320,102$308,900
I-18 Total expensesPrior year $1,014,677$954,864
I-19 Revenue less expensesPrior year −$70,941−$74,031
Part VI · Governance 7 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $880,833 across 4 lines filed
VIII-1f All other contributions, gifts and grants$858,907
VIII-1h Total contributions, gifts and grants$858,907
VIII-3 Investment incomeExcluded from tax $21,926$21,926
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $21,926$880,833
Part IX · Statement of functional expenses $954,864 across 6 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $27,445 · Management $41,167$68,612
IX-7 Other salaries and wagesPrograms $414,835 · Management $110,770$525,605
IX-9 Other employee benefitsPrograms $51,747$51,747
IX-11c Accounting feesManagement $14,736$14,736
IX-24 Other expenses (24a–d)Programs $154,318 · Management $48,326$202,644
IX-24e All other expensesPrograms $71,453 · Management $16,464 · Fundraising $3,603$91,520
IX-25 Total functional expensesPrograms $719,798 · Management $231,463 · Fundraising $3,603$954,864
Part X · Balance sheet $958,357 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,850$77
X-2 Savings and temporary cash investmentsStart of year $170,048$188,388
X-9 Prepaid expenses and deferred chargesStart of year $721$999
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $181,531$138,721
X-12 Other securitiesStart of year $547,602$630,172
X-16 Total assetsStart of year $901,752$958,357
X-17 Accounts payable and accrued expensesStart of year $17,744$10,604
X-26 Total liabilitiesStart of year $17,744$10,604
X-27 Net assets without donor restrictionsStart of year $882,189$946,809
X-28 Net assets with donor restrictionsStart of year $1,819$944
X-32 Total net assets or fund balancesStart of year $884,008$947,753
X-33 Total liabilities and net assetsStart of year $901,752$958,357
Part XI · Reconciliation of net assets $947,753 net assets at year end
XI-1 Total revenue$880,833
XI-2 Total expenses$954,864
XI-3 Revenue less expenses−$74,031
XI-4 Net assets at start of year$884,008
XI-5 Net unrealized gains (losses) on investments$137,776
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$947,753

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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