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Center For The Study Of Services

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Public, Society Benefit — Multipurpose and Other / Research Institutes and/or Public Policy Analysis (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$27.8M (2023)

Expenses
$26M (2023)

Total Assets
$18.1M (2023)

Total Liabilities
$4.68M (2023)

Years with missing data
Source: Form 990 tax filings from 2010 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$27,825,700
Expenses
$25,961,121
Net Income
$1,864,579
Net Assets
$13,453,424
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,141,054
4.1%
Program Services $26,446,099
95.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $17,771
0.1%
Net Fundraising $0
Sales of Assets $222,225
0.8%
Net Inventory Sales $0
Other Revenue -$1,449
Notable Expenses Percent of Total Expenses
Executive Compensation $1,668,737
6.4%
Professional Fundraising Fees $0
Other Salaries and Wages $6,921,188
26.7%
Assets/Debt
Total Assets $18,138,107
Total Liabilities $4,684,683
Net Assets $13,453,424
Compensation
Key Employees and Officers Compensation Related Other
Paul Kallaur (President) $462,742 $0 $63,358
Phyo Win (Webmaster) $293,000 $0 $39,064
Kevin Brasler (Executive Editor) $283,024 $0 $56,684
Julie Amromin (Senior Survey Director) $233,731 $0 $24,669
Duff Andrew (Director Of It Coordination) $218,500 $0 $42,707
Jacqueline Pearce Garrett (Director) $210,038 $0 $44,071
Parks Michael (Senior Survey Director) $193,346 $0 $37,839
Burkeen Jeffrey (Senior Survey Director) $192,346 $0 $30,494
Densmore Andrea (Managing Editor) $183,154 $0 $41,779
Kevin Moss (Director) $174,401 $0 $42,354
Tod Herbers (Board Chair) $0 $0 $0
Randall Swisher (Treasurer) $0 $0 $0
Kathrinka Sloan (Board Member) $0 $0 $0
Jack Gillis (Board Member) $0 $0 $0
Robert Stumberg (Board Member) $0 $0 $0
Robert Krughoff (Board Member & Former Pres) $0 $0 $0
James Guest (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$24,703,984
Expenses
$24,860,169
Net Income
-$156,185
Net Assets
$11,243,571
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,183,558
4.8%
Program Services $23,439,997
94.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $25,953
0.1%
Net Fundraising $0
Sales of Assets $1,100
0.0%
Net Inventory Sales $0
Other Revenue $53,376
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,866,785
7.5%
Professional Fundraising Fees $0
Other Salaries and Wages $6,105,377
24.6%
Assets/Debt
Total Assets $16,992,374
Total Liabilities $5,748,803
Net Assets $11,243,571
Compensation
Key Employees and Officers Compensation Related Other
Paul Kallaur (President) $451,201 $0 $51,745
Phyo Win (Webmaster) $404,623 $0 $48,688
Kevin Brasler (Executive Editor) $277,613 $0 $53,150
Julie Amromin (Survey Director) $224,731 $0 $23,100
Jacqueline Pearce Garrett (Director) $184,308 $0 $39,417
Kevin Moss (Director) $158,397 $0 $38,196
Robert Krughoff (Board Member & Former Pres) $147,727 $0 $11,723
James Guest (Board Member) $0 $0 $0
Kathrinka Sloan (Board Member) $0 $0 $0
Tod Herbers (Board Chair) $0 $0 $0
Robert Stumberg (Board Member) $0 $0 $0
Randall Swisher (Treasurer) $0 $0 $0
Jack Gillis (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,401,990
Expenses
$21,913,824
Net Income
$1,488,166
Net Assets
$11,352,849
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,209,296
5.2%
Program Services $20,305,843
86.8%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$1,271
Net Inventory Sales $0
Other Revenue $1,888,122
8.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,375,356
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $5,630,754
25.7%
Assets/Debt
Total Assets $15,191,636
Total Liabilities $3,838,787
Net Assets $11,352,849
Compensation
Key Employees and Officers Compensation Related Other
Paul Kallaur (President) $401,859 $0 $51,968
Robert Krughoff (Board Member & Former President) $288,721 $0 $54,000
Kevin Brasler (Executive Editor) $264,740 $0 $53,095
Phyo Win (Webmaster) $229,999 $0 $30,975
Julie Amromin (Survey Director) $216,846 $0 $22,165
James Guest (Board Member) $0 $0 $0
Kathrinka Sloan (Board Member) $0 $0 $0
Tod Herbers (Board Chair) $0 $0 $0
Robert Stumberg (Board Member) $0 $0 $0
Randall Swisher (Treasurer) $0 $0 $0
Jack Gillis (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$15,968,556
Expenses
$18,289,205
Net Income
-$2,320,649
Net Assets
$6,732,160
Notable Sources of Revenue Percent of Total Revenue
Contributions $899,758
5.6%
Program Services $14,882,156
93.2%
Investment Income $159,578
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $20,092
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $6,972
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $5,468,653
29.9%
Assets/Debt
Total Assets $9,637,289
Total Liabilities $2,905,129
Net Assets $6,732,160

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$16,033,912
Expenses
$16,174,579
Net Income
-$140,667
Net Assets
$8,994,277
Notable Sources of Revenue Percent of Total Revenue
Contributions $905,420
5.6%
Program Services $15,073,563
94.0%
Investment Income $30,808
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,000
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $22,121
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,247,664
7.7%
Professional Fundraising Fees $0
Other Salaries and Wages $4,723,014
29.2%
Assets/Debt
Total Assets $11,715,513
Total Liabilities $2,721,236
Net Assets $8,994,277

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$15,091,460
Expenses
$15,229,683
Net Income
-$138,223
Net Assets
$9,264,551
Notable Sources of Revenue Percent of Total Revenue
Contributions $921,461
6.1%
Program Services $14,076,276
93.3%
Investment Income $71,098
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $22,625
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,635,815
10.7%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $12,667,529
Total Liabilities $3,402,978
Net Assets $9,264,551

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$14,770,123
Expenses
$14,384,215
Net Income
$385,908
Net Assets
$9,677,195
Notable Sources of Revenue Percent of Total Revenue
Contributions $760,222
5.1%
Program Services $13,891,702
94.1%
Investment Income $98,355
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $19,844
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $5,140,321
35.7%
Assets/Debt
Total Assets $12,990,398
Total Liabilities $3,313,203
Net Assets $9,677,195

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$16,210,801
Expenses
$15,265,517
Net Income
$945,284
Net Assets
$9,018,988
Notable Sources of Revenue Percent of Total Revenue
Contributions $836,026
5.2%
Program Services $15,339,012
94.6%
Investment Income $59,210
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $12,777
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$36,224
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $4,490,358
29.4%
Assets/Debt
Total Assets $12,317,881
Total Liabilities $3,298,893
Net Assets $9,018,988

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$15,997,243
Expenses
$14,850,548
Net Income
$1,146,695
Net Assets
$7,985,787
Notable Sources of Revenue Percent of Total Revenue
Contributions $719,314
4.5%
Program Services $15,066,040
94.2%
Investment Income $46,744
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $22,708
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $142,437
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,006,933
6.8%
Professional Fundraising Fees $0
Other Salaries and Wages $3,391,600
22.8%
Assets/Debt
Total Assets $11,250,528
Total Liabilities $3,264,741
Net Assets $7,985,787

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$14,871,733
Expenses
$12,900,294
Net Income
$1,971,439
Net Assets
$6,839,094
Notable Sources of Revenue Percent of Total Revenue
Contributions $643,088
4.3%
Program Services $14,177,370
95.3%
Investment Income $16,290
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $34,080
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $905
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,872,941
14.5%
Professional Fundraising Fees $0
Other Salaries and Wages $1,966,263
15.2%
Assets/Debt
Total Assets $10,257,820
Total Liabilities $3,418,726
Net Assets $6,839,094

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$11,826,530
Expenses
$11,094,094
Net Income
$732,436
Net Assets
$4,867,654
Notable Sources of Revenue Percent of Total Revenue
Contributions $705,608
6.0%
Program Services $11,049,502
93.4%
Investment Income $38,272
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $27,000
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $6,148
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,072,158
9.7%
Professional Fundraising Fees $0
Other Salaries and Wages $2,388,783
21.5%
Assets/Debt
Total Assets $9,325,057
Total Liabilities $4,457,403
Net Assets $4,867,654

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$12,895,774
Expenses
$12,054,237
Net Income
$841,537
Net Assets
$4,135,214
Notable Sources of Revenue Percent of Total Revenue
Contributions $678,644
5.3%
Program Services $12,153,952
94.2%
Investment Income $31,568
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $29,508
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,102
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $961,629
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $8,840,988
Total Liabilities $4,705,774
Net Assets $4,135,214

Document Links

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$12,439,911
Expenses
$12,018,816
Net Income
$421,095
Net Assets
$3,293,679
Notable Sources of Revenue Percent of Total Revenue
Contributions $716,951
5.8%
Program Services $11,533,216
92.7%
Investment Income $44,606
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $26,825
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $118,313
1.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $809,256
6.7%
Professional Fundraising Fees $0
Other Salaries and Wages $2,385,897
19.9%
Assets/Debt
Total Assets $7,673,799
Total Liabilities $4,380,120
Net Assets $3,293,679

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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