Csps hall, INC. Is an artist-run organization that is dedicated to community building through the presentation, advocacy and support of the Arts, music, and theater of our time.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 50 volunteers and 10 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 7
filings with a surplus
Average deficit $256K a year · 68% of revenue · last 7 filings
Concern: a surplus in 0 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$29K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$701K
+62% vs prior year
Spent
$825K
To programs
72%
Net assets
$3.4M
By yearFY2019–FY2025
Revenue
$701K
FY2025▲ +62%
Tap a bar for its year
Revenue by fiscal year
FY2019$335K
FY2020$364K
FY2021$242K
FY2022$213K
FY2023$350K
FY2024$433K
FY2025$701K
Expenses
$825K
FY2025▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2019$713K
FY2020$551K
FY2021$505K
FY2022$567K
FY2023$580K
FY2024$685K
FY2025$825K
Net assets
$3.4M
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2019$4.8M
FY2020$4.6M
FY2021$4.4M
FY2022$4.0M
FY2023$3.8M
FY2024$3.5M
FY2025$3.4M

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2020-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jul 2022.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $595K Management & general 25% · $202K Fundraising 3% · $28K

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

16 people listed on the 990; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Dir.
$40,000Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Jason Zbornik’s $40K as Executive Dir. is at the 35th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jason Zbornik$40,000—————
Taylor Bergen———$33,336$35,400$32,400
Miller Jim——$27,799———
Jim Miller———$26,472——
F John Herbert—————$6,000
Zbornik Jason—$13,295————

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.

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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes new art, fosters creative interaction, and encourages imaginative exploration.

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Provided by the organization

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3 programs · $595K · in their own filed words · FY2024
01

Arts Presenting

In its role in introducing audiences to new art experiences by providing a global arts platform, CSPS hall this past year presented an estimated 14 art exhibits, showcasing 51 visual artists, an estimated 85 performing arts events, and featuring 340 performing artists.

$459Kprogram expense
02

Artist Services

CSPS hall provides a range of services designed to support local and visiting artists in their professional development and their participation in an iowa artist network. Funding and space are allocated for artists engaged in residences and the creation of new work.

$73Kprogram expense
03

Cultural Engagement

As owner and operator of historic CSPS building, CSPS hall serves as an anchor and cultural advocate for our district and our larger community-in effect, as a center for the creative city. To arts entrepreneurs we offer market-rate retail space; to citizen initiatives around preservation, development and civic involvement, we offer…

$62Kprogram 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$6K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$701K
Ln 12
Fees for servicesLn 2g$310K
Gifts and grantsLn 1h$200K
Other incomeLn 4–11$191K
Money outPt IX
$825K
Ln 25
Programscol B$595K
Managementcol C$202K
Fundraisingcol D$28K
Owns and owesPt X
$3.4M
net assets · Ln 32
Cash and savingsLn 1–2$37K
Total assetsLn 16$3.5M
LiabilitiesLn 26$29K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$200K
Government grantsLn 1e$15K
Fees for servicesLn 2g$310K
Other incomeLn 4–11$191K
Gains on assetsLn 7$0
Total revenueLn 12$701K
Assets in detailPt X, end of year
CashLn 1$37K
SavingsLn 2$0
Cash and savings togetherLn 1–2$37K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3.4M
Other assetsLn 15$34K
Total assetsLn 16$3.5M
LiabilitiesLn 26$29K
Net assetsLn 32$3.4M
OperationsPt I, VI
EmployeesI 510
VolunteersI 650
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$15K$37K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3.6M$3.4M
Total assetsLn 16$3.7M$3.5M
LiabilitiesLn 26$135K$29K
Net assetsLn 32$3.5M$3.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$40K$24K$14K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$85K$50K$31K$4K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$20K$12K$7K$991
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$17K$10K$6K$854
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$5K$3K$2K$254
Advertising and promotionLn 12$13K$7K$4K$2K
Office expensesLn 13$10K$3K$7K$721
Information technologyLn 14$0
RoyaltiesLn 15$475$475
OccupancyLn 16$96K$57K$35K$5K
TravelLn 17$25$25
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$484$484
InterestLn 20$2K$2K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$224K$132K$81K$11K
InsuranceLn 23$23K$14K$8K$1K
Other expenses (24a–d)Ln 24$287K$282K$5K$68
All other expensesLn 24e$887$249$631$7
Total functional expensesLn 25$825K$595K$202K$28K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $701K$825K−$124K$3.4M 990 PDF
FY2024 $433K$685K−$251K$3.5M 990 PDF
FY2023 $350K$580K−$230K$3.8M 990 PDF
FY2022 $213K$567K−$355K$4.0M 990 PDF
FY2021 $242K$505K−$263K$4.4M 990 PDF
FY2020 $364K$551K−$188K$4.6M 990 PDF
FY2019 $335K$713K−$378K$4.8M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $700,894 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $86,280$199,663
I-9 Program service revenuePrior year $207,534$310,167
I-10 Investment income$0
I-11 Other revenuePrior year $139,418$191,064
I-12 Total revenuePrior year $433,232$700,894
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $121,734$144,712
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $562,990$680,582
I-18 Total expensesPrior year $684,724$825,294
I-19 Revenue less expensesPrior year −$251,492−$124,400
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsNo
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 $700,894 across 10 lines filed
Lines not itemized here account for $48,003 of total revenue; see the IRS return.
VIII-1e Government grants$14,763
VIII-1f All other contributions, gifts and grants$184,900
VIII-1h Total contributions, gifts and grants$199,663
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $310,167$310,167
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $143,061$143,061
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $501,231$700,894
Part IX · Statement of functional expenses $825,294 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $23,600 · Management $14,400 · Fundraising $2,000$40,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $50,082 · Management $30,558 · Fundraising $4,244$84,884
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $11,699 · Management $7,138 · Fundraising $991$19,828
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $10,082 · Management $6,151 · Fundraising $854$17,087
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $2,994 · Management $1,827 · Fundraising $254$5,075
IX-12 Advertising and promotionPrograms $7,219 · Management $4,405 · Fundraising $1,701$13,325
IX-13 Office expensesPrograms $3,134 · Management $6,573 · Fundraising $721$10,428
IX-14 Information technology$0
IX-15 RoyaltiesPrograms $475$475
IX-16 OccupancyPrograms $56,727 · Management $34,613 · Fundraising $4,807$96,147
IX-17 TravelPrograms $25$25
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $484$484
IX-20 InterestManagement $2,283$2,283
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $132,332 · Management $80,745 · Fundraising $11,214$224,291
IX-23 InsurancePrograms $13,571 · Management $8,280 · Fundraising $1,150$23,001
IX-24 Other expenses (24a–d)Programs $282,140 · Management $4,866 · Fundraising $68$287,074
IX-24e All other expensesPrograms $249 · Management $631 · Fundraising $7$887
IX-25 Total functional expensesPrograms $594,813 · Management $202,470 · Fundraising $28,011$825,294
Part X · Balance sheet $3,464,119 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $15,295$37,451
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$3,691
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $1,000$1,000
X-9 Prepaid expenses and deferred chargesStart of year $4,241$3,112
X-10c Land, buildings and equipment, netStart of year $3,608,756$3,384,465
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $31,869$34,400
X-16 Total assetsStart of year $3,661,161$3,464,119
X-17 Accounts payable and accrued expensesStart of year $63,973$14,696
X-19 Deferred revenueStart of year $4,124$8,267
X-25 Other liabilitiesStart of year $41,178$5,963
X-26 Total liabilitiesStart of year $135,333$28,926
X-27 Net assets without donor restrictionsStart of year $3,518,481$3,334,641
X-28 Net assets with donor restrictionsStart of year $7,347$100,552
X-32 Total net assets or fund balancesStart of year $3,525,828$3,435,193
X-33 Total liabilities and net assetsStart of year $3,661,161$3,464,119
Part XI · Reconciliation of net assets $3,435,193 net assets at year end
XI-1 Total revenue$700,894
XI-2 Total expenses$825,294
XI-3 Revenue less expenses−$124,400
XI-4 Net assets at start of year$3,525,828
XI-5 Net unrealized gains (losses) on investments$2,693
XI-7 Investment expenses−$162
XI-8 Prior period adjustments$31,234
XI-10 Net assets at end of year$3,435,193

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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