CENTER FOR THE STUDY OF SERVICES (EIN 521000466) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Principal Officer

PAUL KALLAUR

Phone

2024543041

Tax Period

2024-01-01 to 2024-12-31

CENTER FOR THE STUDY OF SERVICES, founded in 1974, is a mid-sized nonprofit in the Public & Societal Benefit sector that reported $28.3M in total revenue in fiscal year 2024. Expenses of $27.3M left a modest 3% surplus.

Mission

RESEARCH, INVESTIGATE, DEVELOP INFORMATION,EDUCATE AND INFORM THE PUBLIC GOVERNMENT OFFICIALS, SERVICE PROVIDERS AND OTHERS DIRECTLY & THROUGH RELATIONSHIPS WITH OTHERS ON THE PERFORMANCE, QUALITY AVAILABILITY & COSTS OF SERVICE PROVIDERS, INCLUDING RETAILERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,042,886

Program Service Revenue $26,909,954

Investment Income $354,799

Other Revenue $13,474

TOTAL REVENUE $28,321,113

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,576,142

Fundraising Expenses $140,756

Program Expenses $22,884,479

Other Expenses $15,765,394

TOTAL EXPENSES $27,341,536

Year-over-Year Comparison

	2024	2023	Change
Revenue	$28,321,113	$27,825,700	+0.0%
Expenses	$27,341,536	$25,961,121	+0.1%
Net Income	$979,577	$1,864,579	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$565,164

Total Directors

$565,164

Key Employees

$1,733,204

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KALLAUR PAUL	PRESIDENT	40.00	Officer Director	$484,964	$80,200	$565,164
TOD HERBERS	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
KATHRINKA SLOAN	BOARD MEMBER	1.00	Director	$0	$0	$0
JACK GILLIS	BOARD MEMBER	1.00	Director	$0	$0	$0
ROBERT STUMBERG	BOARD MEMBER	1.00	Director	$0	$0	$0
JAMES GUEST	BOARD MEMBER	1.00	Director	$0	$0	$0
MARC MCDONALD	BOARD MEMBER	1.00	Director	$0	$0	$0
RANDAL SWISHER	TREASURER	1.00	Officer Director	$0	$0	$0
WIN PHYO	WEBMASTER	40.00	Key Emp	$340,898	$43,007	$383,905
BRASLER KEVIN	EXECUTIVE EDITOR	40.00	Key Emp	$291,919	$61,013	$352,932
PEARCE-GARRETT JACQUELINE	DIRECTOR	40.00	Key Emp	$233,038	$49,953	$282,991
PHOEBUS RACHEL	MANAGING DIRECTOR	40.00	Key Emp	$205,401	$46,675	$252,076
PARKS MICHAEL	SENIOR SURVEY DIRECTOR	40.00	Key Emp	$186,440	$44,449	$230,889
MOSS KEVIN	DIRECTOR	40.00	Key Emp	$183,290	$47,121	$230,411
AMROMIN JULIE	SENIOR SURVEY DIRECTOR	40.00	Highest	$243,423	$25,577	$269,000
DUFF ANDREW	DIRECTOR OF IT COORDINATIO	40.00	Highest	$233,038	$46,927	$279,965
BURKEEN JEFFREY	SENIOR SURVEY DIRECTOR	40.00	Highest	$199,885	$33,002	$232,887
OPOKU YAW	DIRECTOR OF SOFTWARE ENGINEERING	40.00	Highest	$194,668	$30,066	$224,734
ELLSWORTH ERIC	DIRECTOR OF HEALTH DATA STRATEGY	40.00	Highest	$224,234	$48,125	$272,359

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$28,321,113	$27,341,536	$19,271,432	$979,577
2023	$27,825,700	$25,961,121	$18,138,107	$1,864,579
2022	$24,703,984	$24,860,169	$16,992,374	$-156,185
2021	$23,401,990	$21,913,824	$15,191,636	$1,488,166

CENTER FOR THE STUDY OF SERVICES