Nonprofit · EIN 52-1000466
CENTER FOR THE STUDY OF SERVICES
Tax-exempt · WASHINGTON, DC 20006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $28,321,113 | $27,341,536 | $979,577 | $19,271,432 | $4,622,500 | $14,648,932 |
| December 31, 2023 | 990 | $27,825,700 | $25,961,121 | $1,864,579 | $18,138,107 | $4,684,683 | $13,453,424 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,042,886
- Program service revenue
- $26,909,954
- Investment income
- $354,799
- Net rental income
- $22,628
- Other revenue
- $13,474
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $2,298,370
- Other salaries and wages
- $7,270,878
- Salaries, compensation and benefits (total)
- $11,576,142
- Professional fundraising fees
- $0
- Legal fees
- $25,401
- Accounting fees
- $217,849
- Occupancy
- $445,789
- Travel
- $106,714
- Depreciation
- $32,238
- Program services (functional)
- $22,884,479
- Management and general (functional)
- $4,316,301
- Fundraising (functional)
- $140,756
Balance sheet and other
- Total assets, start of year
- $18,138,107
- Total assets, end of year
- $19,271,432
- Total liabilities, end of year
- $4,622,500
- Net assets, end of year
- $14,648,932
- Land, buildings and equipment
- $353,840
- Net assets without donor restrictions
- $14,648,932
- Gross unrelated business income
- $2,709,478
- Gross receipts
- $28,321,113
- Employees
- 89
- Volunteers
- 0
- Year formed
- 1974
- State of legal domicile
- DC
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KALLAUR PAUL | PRESIDENT Trustee or director, Officer | 40 | $484,964 | $80,200 |
| WIN PHYO | WEBMASTER Key employee | 40 | $340,898 | $43,007 |
| BRASLER KEVIN | EXECUTIVE EDITOR Key employee | 40 | $291,919 | $61,013 |
| PEARCE-GARRETT JACQUELINE | DIRECTOR Key employee | 40 | $233,038 | $49,953 |
| DUFF ANDREW | DIRECTOR OF IT COORDINATIO Highest-paid employee | 40 | $233,038 | $46,927 |
| ELLSWORTH ERIC | DIRECTOR OF HEALTH DATA STRATEGY Highest-paid employee | 40 | $224,234 | $48,125 |
| AMROMIN JULIE | SENIOR SURVEY DIRECTOR Highest-paid employee | 40 | $243,423 | $25,577 |
| PHOEBUS RACHEL | MANAGING DIRECTOR Key employee | 40 | $205,401 | $46,675 |
| BURKEEN JEFFREY | SENIOR SURVEY DIRECTOR Highest-paid employee | 40 | $199,885 | $33,002 |
| PARKS MICHAEL | SENIOR SURVEY DIRECTOR Key employee | 40 | $186,440 | $44,449 |
| MOSS KEVIN | DIRECTOR Key employee | 40 | $183,290 | $47,121 |
| OPOKU YAW | DIRECTOR OF SOFTWARE ENGINEERING Highest-paid employee | 40 | $194,668 | $30,066 |
| TOD HERBERS | BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KATHRINKA SLOAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JACK GILLIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT STUMBERG | BOARD MEMBER Trustee or director | 1 | $0 |
| JAMES GUEST | BOARD MEMBER Trustee or director | 1 | $0 |
| MARC MCDONALD | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDAL SWISHER | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAUL KALLAUR | PRESIDENT Trustee or director, Officer | 40 | $462,742 | $63,358 |
| KEVIN BRASLER | EXECUTIVE EDITOR Key employee | 40 | $283,024 | $56,684 |
| PHYO WIN | WEBMASTER Key employee | 40 | $293,000 | $39,064 |
| DUFF ANDREW | DIRECTOR OF IT COORDINATION Highest-paid employee | 2 | $218,500 | $42,707 |
| JULIE AMROMIN | SENIOR SURVEY DIRECTOR Highest-paid employee | 40 | $233,731 | $24,669 |
| JACQUELINE PEARCE-GARRETT | DIRECTOR Key employee | 40 | $210,038 | $44,071 |
| PARKS MICHAEL | SENIOR SURVEY DIRECTOR Highest-paid employee | 2 | $193,346 | $37,839 |
| DENSMORE ANDREA | MANAGING EDITOR Highest-paid employee | 2 | $183,154 | $41,779 |
| BURKEEN JEFFREY | SENIOR SURVEY DIRECTOR Highest-paid employee | 2 | $192,346 | $30,494 |
| KEVIN MOSS | DIRECTOR Key employee | 40 | $174,401 | $42,354 |
| TOD HERBERS | BOARD CHAIR Trustee or director | 2 | $0 | $0 |
| RANDALL SWISHER | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| KATHRINKA SLOAN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JACK GILLIS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ROBERT STUMBERG | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ROBERT KRUGHOFF | BOARD MEMBER & FORMER PRES Trustee or director, Officer | 2 | $0 | $0 |
| JAMES GUEST | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1625 K ST NW, WASHINGTON, DC 20006-1604
- In care of
- % DEBRA WINFIELD
- Principal officer (990 for 2024)
- PAUL KALLAUR, 1625 K STREETNW FL 11, WASHINGTON, DC 200061617
- Signed the 990
- PAUL KALLAUR, PRESIDENT
- Phone
- (202) 454-3041
- Website
- WWW.CHECKBOOK.ORG
- Return prepared by
- MATTHEWS CARTER & BOYCE
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.
Program accomplishments
- HEALTHCARE SYSTEM MEASUREMENT AND RESEARCHWE CONDUCT SURVEYS AND PERFORM DATA ANALYSIS TO PRODUCE OBJECTIVE REPORTS THAT PROVIDE INFORMATION ON THE PERFORMANCE OF THE HEALTHCARE PROVIDER AND INSURANCE INDUSTRIES. THE DATA AND REPORTS INFORM AND EDUCATE THE PUBLIC, GOVERNMENT AGENCIES, HEALTHCARE COLLABORATIVES, HEALTHCARE PROVIDERS, AND INDUSTRY LEADERS. THE RESULTING INFORMATION ENABLES CONSUMERS AND INDUSTRY PARTICIPANTS TO MAKE INFORMED CHOICES WHEN SELECTING PROVIDERS AND INSURERS. OUR WORK ALSO SUPPORTS ACCREDITATION EFFORTS, PAY-FOR-PERFORMANCE PROGRAMS, AND QUALITY-IMPROVEMENT INITIATIVES. IN 2024, OUR NATIONWIDE STUDIES SURVEYED OVER 2,000,000 CONSUMERS AND 200,000 PROVIDERS ABOUT THEIR EXPERIENCES WITH THE HEALTHCARE SYSTEM. INCLUDED IN THE EXPENSES ABOVE ARE $1,608,148 OF COSTS DEDUCTED AGAINST THE $2,709,478 OF UNRELATED BUSINESS INCOME REPORTED ON FORM 990-T.Expenses $17,149,465 · revenue $19,509,965
- HEALTHCARE DECISION-SUPPORT TOOLSWE DESIGN AND HOST ONLINE DECISION-SUPPORT TOOLS THAT HELP CONSUMERS SELECT HEALTH PLANS BASED ON PREMIUM COSTS, OUT-OF-POCKET EXPENSES, PLAN QUALITY, AND PROVIDER PARTICIPATION. THESE TOOLS EDUCATE CONSUMERS ON KEY FACTORS TO CONSIDER WHEN CHOOSING COVERAGE AND ENABLE THEM TO MAKE SOUND DECISIONS BASED ON ACCURATE INFORMATION AND EXPERT ANALYSIS. OUR TOOLS ARE CURRENTLY OFFERED IN SEVEN STATES AND THE DISTRICT OF COLUMBIA, AND WE ALSO PROVIDE NATIONWIDE TOOLS TO ASSIST FEDERAL EMPLOYEES AND ANNUITANTS WITH THEIR HEALTH PLAN SELECTIONS. IN 2024, MORE THAN 800,000 USERS ACCESSED OUR TOOLS TO ASSIST IN THEIR HEALTH PLAN ENROLLMENT.Expenses $2,291,113 · revenue $3,355,624
- CONSUMERS' CHECKBOOK PUBLICATIONS AND RESEARCHCONSUMERS' CHECKBOOK PUBLISHES AND DISSEMINATES INFORMATION TO HELP CONSUMERS CHOOSE AND EFFECTIVELY USE HIGH-QUALITY, COST-EFFECTIVE PROVIDERS IN AREAS SUCH AS HEALTHCARE, HOME REPAIR, AUTOMOBILE SERVICING, PET CARE, AND PERSONAL FINANCE. WE DO NOT ACCEPT ADVERTISING IN OUR PUBLICATIONS. IN ADDITION, WE SHARE CONSUMER INFORMATION THROUGH PODCASTS (CONSUMERPEDIA), RADIO, TELEVISION, AND COLLABORATIONS WITH OTHER MEDIA ORGANIZATIONS. OUR RESEARCH INCLUDES CONSUMER SURVEYS, REGULATORY REVIEWS, ANALYSIS OF INDUSTRY BEST PRACTICES, BLIND SHOPPING, AND USE OF PUBLIC DATABASES TO STUDY SERVICE INDUSTRIES AND PROVIDE RELIABLE CONSUMER GUIDANCE. OUR PUBLICATION SERVES 60,000 SUBSCRIBERS IN SEVEN MAJOR METROPOLITAN AREAS. THE PUBLIC CAN ACCESS A SIGNIFICANT AMOUNT OF FREE CONSUMER INFORMATION THROUGH OUR WEBSITE CHECKBOOK.ORG, WHICH HAD VISITS FROM OVER 500,000 NON-SUBSCRIBERS IN 2024, AND THROUGH OUR MEDIA COLLABORATIONS.Expenses $3,443,901 · revenue $1,334,887
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 | Not 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
- 52-1000466
- 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
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W050)
- Assets (IRS master file)
- $19,271,432
- Income (IRS master file)
- $28,321,113
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $28,321,113 | $27,341,536 | $19,271,432 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $27,825,700 | $25,961,121 | $18,138,107 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $24,703,984 | $24,860,169 | $16,992,374 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | 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 52-1000466).
Questions about CENTER FOR THE STUDY OF SERVICES
- What is the EIN of CENTER FOR THE STUDY OF SERVICES?
- The employer identification number (EIN) of CENTER FOR THE STUDY OF SERVICES is 52-1000466.
- Is CENTER FOR THE STUDY OF SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to CENTER FOR THE STUDY OF SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR THE STUDY OF SERVICES 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 CENTER FOR THE STUDY OF SERVICES due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER FOR THE STUDY OF SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CENTER FOR THE STUDY OF SERVICES?
- The 990 for the year ended December 31, 2024 names PAUL KALLAUR.
- Who are the officers and directors of CENTER FOR THE STUDY OF SERVICES?
- The 990 for the year ended December 31, 2024 lists 19 people; 12 received compensation from the organization, the highest $484,964 (KALLAUR PAUL, PRESIDENT).
- How much revenue does CENTER FOR THE STUDY OF SERVICES have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $28,321,113, expenses of $27,341,536 and total assets of $19,271,432 at year end.
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