CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY INC (EIN 36-3005527)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-15
- IRS object ID
- 202441069349300854
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-15T07:25:08-05:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 S Wacker Drive Ste 3300 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363005527 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Chicago School of Professional | BusinessNameLine1Txt |
| Business Name Line2 | Psychology | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIC | BusinessNameControlTxt |
| Phone | 3123296600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 325 North Wells | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60654 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jennifer Gantz | PersonNm |
| Person Title | Corporate Treasurer | PersonTitleTxt |
| Phone | 3123296600 | PhoneNum |
| Signature | 2024-04-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Jennifer | PersonFirstNm |
| Person Last | Gantz | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 363005527 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rebekuh Eley | PreparerPersonNm |
| PTIN | P01247672 | PTIN |
| Phone | 3126343400 | PhoneNum |
| Preparation | 2024-04-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michael Horowitz | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle Ste 1900 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $53,102,977 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.TheChicagoSchool.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | The Chicago School educates the next generation of change-makers in innovative theory and culturally competent practice to strengthen the integrated health of individuals, organizations, and communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 521 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,773,903 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,041,387 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $33,478,505 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $36,495,673 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,015,850 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,430,878 | CYInvestmentIncomeAmt |
| PY Other Revenue | $712,164 | PYOtherRevenueAmt |
| CY Other Revenue | $318,444 | CYOtherRevenueAmt |
| PY Total Revenue | $36,980,422 | PYTotalRevenueAmt |
| CY Total Revenue | $39,286,382 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,108,888 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,825,130 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,153,321 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,534,395 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $227,874 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,580,550 | PYOtherExpensesAmt |
| CY Other Expenses | $17,764,616 | CYOtherExpensesAmt |
| PY Total Expenses | $33,842,759 | PYTotalExpensesAmt |
| CY Total Expenses | $35,124,141 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,137,663 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,162,241 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $82,663,765 | TotalAssetsBOYAmt |
| Total Assets EOY | $85,670,645 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,376,441 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,409,214 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $76,287,324 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $79,261,431 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Chicago School educates the next generation of change-makers in innovative theory and culturally competent practice to strengthen the integrated health of individuals, organizations, and communities. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $24,807,002 | ExpenseAmt |
| Grant | $2,825,130 | GrantAmt |
| Revenue | $36,495,673 | RevenueAmt |
| Desc | The University is part of a network of campuses of The Chicago School. The Chicago School is made up of The Chicago School - California, Inc., a California nonprofit public benefit corporation, and the nonprofit campus entities of which The Chicago School - California, Inc. is the sole corporate member, including the University. The Chicago School is an accredited institution with more than 6,000 students at campuses across the country and more than 1,200 students at the Chicago, Illinois campus alone. The Chicago School and the University have been innovators in the field of psychology and related behavioral sciences for more than forty years. The University offers more than twenty degree programs. It is regionally accredited by the Western Association of Schools & Colleges Senior College and University Commission and is an active member of the National Council of Schools and Programs and Professional Psychology, which has recognized the University for its distinguished service and outstanding contributions to cultural diversity and advocacy. The Chicago School was the founding institution of The Community Solution, an integrated nonprofit system of six colleges and universities working together to advance student success and community impact. | Desc |
| Total Program Service Expenses | $24,807,002 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 521 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jennifer Gantz | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3123791699 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle Ste 1900 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Michele Nealon | ||||||||
| Institution Pres./Trustee | 2.00 | 38.00 | Yes (X) | Yes (X) | $0 | $829,030 | $90,370 | |
| Terrence Layng | ||||||||
| Board Chair | 2.00 | 12.00 | Yes (X) | $0 | $0 | $0 | ||
| Marie Hansen | ||||||||
| Vice Chair | 2.00 | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| Victoria Dolan | ||||||||
| Trustee | 2.00 | 8.00 | Yes (X) | $0 | $0 | $0 | ||
| Manika Turnbull | ||||||||
| Trustee | 2.00 | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| Michael Horowitz | ||||||||
| Corporate President | 2.00 | 38.00 | Yes (X) | $0 | $1,362,150 | $121,517 | ||
| Deborah Solmor | ||||||||
| Corporate Secretary (until 4/23) | 2.00 | 38.00 | Yes (X) | $0 | $349,181 | $23,666 | ||
| Shari Mikos | ||||||||
| Corporate Secretary | 2.00 | 38.00 | Yes (X) | $0 | $262,659 | $19,519 | ||
| Greg Beno | ||||||||
| Assistant Corporate Treasurer | 2.00 | 38.00 | Yes (X) | $0 | $253,832 | $15,295 | ||
| Jennifer Gantz | ||||||||
| Corporate Treasurer (as of 10/22) | 2.00 | 38.00 | Yes (X) | $0 | $228,677 | $16,922 | ||
| Donnell Bell | ||||||||
| Assistant Corporate Secretary | 2.00 | 38.00 | Yes (X) | $0 | $176,403 | $16,140 | ||
| Sara Sotelo | ||||||||
| Assistant Corporate Secretary | 2.00 | 38.00 | Yes (X) | $0 | $82,920 | $17,966 | ||
| John Springer | ||||||||
| Corporate Treasurer (until 10/22) | 2.00 | 38.00 | Yes (X) | $0 | $73,330 | $6,514 | ||
| Margaret Martyn | ||||||||
| Campus Dean | 40.00 | 0.00 | $222,483 | $0 | $36,165 | Yes (X) | ||
| Annemarie Slobig | ||||||||
| Department Chair | 40.00 | 0.00 | $143,055 | $0 | $44,005 | Yes (X) | ||
| Michael Kocet | ||||||||
| Department Chair | 40.00 | 0.00 | $145,538 | $0 | $19,078 | Yes (X) | ||
| Jennifer Thompson | ||||||||
| Department Faculty | 40.00 | 0.00 | $147,160 | $0 | $54,188 | Yes (X) | ||
| George Hay | ||||||||
| Department Chair | 40.00 | 0.00 | $134,120 | $0 | $37,765 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $792,356 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $3,618,182 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $519,110 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 47 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Alston & Bird LLP | |||||
| 1201 Peach Tree Street | Atlanta | GA | 30309 | Legal Services | $376,305 |
| Best Quality Facility Services LLC | |||||
| 10015 Pacific Avenue | Franklin Park | IL | 60131 | Building Maintenance | $129,411 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $919,630 | GovernmentGrantsAmt |
| All Other Contributions | $121,757 | AllOtherContributionsAmt |
| Noncash Contributions | $2,000 | NoncashContributionsAmt |
| Total Contributions | $1,041,387 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fee Revenue | 611310 | $36,296,112 | $36,296,112 |
| Other School Revenue | 611310 | $199,561 | $199,561 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $36,495,673 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,013,075 | TotalRevenueColumnAmt |
| Exclusion | $1,013,075 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,234,398 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $13,816,595 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $417,803 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $417,803 | TotalRevenueColumnAmt |
| Exclusion | $417,803 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Intercompany Revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $318,444 | TotalRevenueColumnAmt |
| Exclusion | $318,444 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $318,444 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,286,382 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,495,673 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,749,322 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,825,130 | TotalAmt |
| Program Services | $2,825,130 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,825 | TotalAmt |
| Program Services | $203,227 | ProgramServicesAmt |
| Management And General | $101,598 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,724,909 | TotalAmt |
| Program Services | $11,434,906 | ProgramServicesAmt |
| Management And General | $288,284 | ManagementAndGeneralAmt |
| Fundraising | $1,719 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $664,937 | TotalAmt |
| Program Services | $655,529 | ProgramServicesAmt |
| Management And General | $9,322 | ManagementAndGeneralAmt |
| Fundraising | $86 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $952,151 | TotalAmt |
| Program Services | $923,104 | ProgramServicesAmt |
| Management And General | $28,897 | ManagementAndGeneralAmt |
| Fundraising | $150 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $887,573 | TotalAmt |
| Program Services | $863,042 | ProgramServicesAmt |
| Management And General | $24,409 | ManagementAndGeneralAmt |
| Fundraising | $122 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,478,419 | TotalAmt |
| Management And General | $3,478,419 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,316 | TotalAmt |
| Management And General | $191,316 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,819 | TotalAmt |
| Management And General | $76,819 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,138 | TotalAmt |
| Program Services | $211,075 | ProgramServicesAmt |
| Management And General | $45,153 | ManagementAndGeneralAmt |
| Fundraising | $36,910 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,741,538 | TotalAmt |
| Management And General | $3,741,538 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,444 | TotalAmt |
| Program Services | $41,778 | ProgramServicesAmt |
| Management And General | $9,487 | ManagementAndGeneralAmt |
| Fundraising | $179 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,117 | TotalAmt |
| Program Services | $492 | ProgramServicesAmt |
| Management And General | $619 | ManagementAndGeneralAmt |
| Fundraising | $6 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,845,638 | TotalAmt |
| Program Services | $2,530,591 | ProgramServicesAmt |
| Management And General | $286,682 | ManagementAndGeneralAmt |
| Fundraising | $28,365 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,896 | TotalAmt |
| Program Services | $48,547 | ProgramServicesAmt |
| Management And General | $41,969 | ManagementAndGeneralAmt |
| Fundraising | $2,380 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,629 | TotalAmt |
| Program Services | $102,015 | ProgramServicesAmt |
| Management And General | $19,070 | ManagementAndGeneralAmt |
| Fundraising | $1,544 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $729,351 | TotalAmt |
| Program Services | $648,645 | ProgramServicesAmt |
| Management And General | $73,505 | ManagementAndGeneralAmt |
| Fundraising | $7,201 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| National Allocation | $2,910,997 | $1,780,797 | $982,205 | $147,995 |
| Student Services | $1,772,224 | $1,766,547 | $5,677 | |
| Bad Debt | $164,546 | $164,546 | ||
| Dues and Membership | $45,526 | $42,190 | $3,336 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,247,018 | TotalAmt |
| Program Services | $729,387 | ProgramServicesAmt |
| Management And General | $516,414 | ManagementAndGeneralAmt |
| Fundraising | $1,217 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,124,141 | TotalAmt |
| Program Services | $24,807,002 | ProgramServicesAmt |
| Management And General | $10,089,265 | ManagementAndGeneralAmt |
| Fundraising | $227,874 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,162,761 | BOYAmt |
| EOY | $761,654 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,257,825 | BOYAmt |
| EOY | $1,039,902 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,134,968 | BOYAmt |
| EOY | $1,033,869 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,972 | BOYAmt |
| EOY | $322,005 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $33,543,168 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,088,883 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,179,655 | BOYAmt |
| EOY | $14,454,285 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,461,866 | BOYAmt |
| EOY | $42,735,104 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,148,718 | BOYAmt |
| EOY | $25,323,826 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,663,765 | BOYAmt |
| EOY | $85,670,645 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,112,716 | BOYAmt |
| EOY | $1,915,027 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,019,104 | BOYAmt |
| EOY | $3,161,177 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,621 | BOYAmt |
| EOY | $1,333,010 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,376,441 | BOYAmt |
| EOY | $6,409,214 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,033,733 | BOYAmt |
| EOY | $77,064,089 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,253,591 | BOYAmt |
| EOY | $2,197,342 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,287,324 | BOYAmt |
| EOY | $79,261,431 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,663,765 | BOYAmt |
| EOY | $85,670,645 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,162,241 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,188,134 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $70,079,107 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$65,456 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $70,013,651 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $74,288,133 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$4,209,026 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $70,079,107 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $56,684,298 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $17,671,585 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $67,750 | OtherExpendituresAmt |
| End Year Balance | $74,288,133 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,581,266 | BeginningYearBalanceAmt |
| Contributions | $3,000,000 | ContributionsAmt |
| Investment Earnings Or Losses | $3,177,411 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $74,379 | OtherExpendituresAmt |
| End Year Balance | $56,684,298 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,936,306 | BeginningYearBalanceAmt |
| Contributions | $6,000,000 | ContributionsAmt |
| Investment Earnings Or Losses | $710,861 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $65,901 | OtherExpendituresAmt |
| End Year Balance | $50,581,266 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.96985 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.03015 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,127,871 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,779,365 | DepreciationAmt |
| Book Value | $14,348,506 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,299,107 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,299,107 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,102,908 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,052,109 | DepreciationAmt |
| Book Value | $50,799 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,013,282 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,958,302 | DepreciationAmt |
| Book Value | $54,980 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,454,285 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Due from Affiliates | $24,107,828 |
| Right-of-use Asset | $1,215,998 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $25,323,826 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Right-of-use Liability | Desc |
| Amt | $1,333,010 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,333,010 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The intended use of The Chicago School's (the University's) endowment fund is for its program services. |
| Part X, Line 2: | The University has received notification that it qualifies as a tax-exempt organization under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding provisions of state law and, accordingly, is not subject to federal or state income taxes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the University may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax exempt status of the University and various positions related to the potential sources of unrelated business taxable income. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended May 31, 2023 and 2022. The University files Form 990 annually in the U.S. federal jurisdiction and in its respective state or district. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The Chicago School's nondiscrimination policies are published in the academic catalog, student handbook, and admissions policies, which are available to the public via the institution's website. |
| Schedule E, Part I, Line 6 | The Chicago School receives funds from the US Department of Education for several student financial assistance programs, including the Federal Direct Stafford Loan Program, Federal Direct Grad Plus Loan Program, Federal Direct Plus Loan Program, and Federal Work-Study Program. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Fellowships/Scholarships | 375 | $2,486,740 |
| HEERF - Student Funding | 200 | $338,390 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Chicago School provides institutional aid in the form of scholarships, fellowships, and grants to new and continuing students. The awarding of institutional aid depends on factors such as recommendations, academic standing, and other criteria related to admission or participation in a program. The Chicago School maintains records of institutional aid awards, criteria for awarding institutional aid, and evidence of the criteria for institutional aid being met by recipients. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Michael Horowitz | ||||||||||||||
| Corporate President | $0 | $791,226 | $0 | $555,924 | $0 | $15,000 | $0 | $103,808 | $0 | $17,709 | $0 | $1,483,667 | $0 | $0 |
| Michele Nealon | ||||||||||||||
| Institution Pres./Trustee | $0 | $559,030 | $0 | $270,000 | $0 | $0 | $0 | $70,280 | $0 | $20,090 | $0 | $919,400 | $0 | $0 |
| Deborah Solmor | ||||||||||||||
| Corporate Secretary (until 4/23) | $0 | $280,431 | $0 | $68,750 | $0 | $0 | $0 | $20,228 | $0 | $3,438 | $0 | $372,847 | $0 | $0 |
| Shari Mikos | ||||||||||||||
| Corporate Secretary | $0 | $205,159 | $0 | $57,500 | $0 | $0 | $0 | $15,157 | $0 | $4,362 | $0 | $282,178 | $0 | $0 |
| Greg Beno | ||||||||||||||
| Assistant Corporate Treasurer | $0 | $204,164 | $0 | $49,668 | $0 | $0 | $0 | $14,851 | $0 | $444 | $0 | $269,127 | $0 | $0 |
| Margaret Martyn | ||||||||||||||
| Campus Dean | $193,783 | $0 | $28,700 | $0 | $0 | $0 | $14,677 | $0 | $21,488 | $0 | $258,648 | $0 | $0 | $0 |
| Jennifer Gantz | ||||||||||||||
| Corporate Treasurer (as of 10/22) | $0 | $223,475 | $0 | $5,202 | $0 | $0 | $0 | $16,370 | $0 | $552 | $0 | $245,599 | $0 | $0 |
| Jennifer Thompson | ||||||||||||||
| Department Faculty | $141,374 | $0 | $5,786 | $0 | $0 | $0 | $11,787 | $0 | $42,401 | $0 | $201,348 | $0 | $0 | $0 |
| Donnell Bell | ||||||||||||||
| Assistant Corporate Secretary | $0 | $160,403 | $0 | $16,000 | $0 | $0 | $0 | $6,272 | $0 | $9,868 | $0 | $192,543 | $0 | $0 |
| Annemarie Slobig | ||||||||||||||
| Department Chair | $137,114 | $0 | $5,941 | $0 | $0 | $0 | $10,943 | $0 | $33,062 | $0 | $187,060 | $0 | $0 | $0 |
| George Hay | ||||||||||||||
| Department Chair | $128,921 | $0 | $5,199 | $0 | $0 | $0 | $10,337 | $0 | $27,428 | $0 | $171,885 | $0 | $0 | $0 |
| Michael Kocet | ||||||||||||||
| Department Chair | $140,329 | $0 | $5,209 | $0 | $0 | $0 | $10,316 | $0 | $8,762 | $0 | $164,616 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3 | The Chicago School, with support from a related organization, TCS Education System, used one or more of the methods described below to establish the top management official's compensation: - Compensation Committee - Independent Compensation Consultant - Compensation Survey or Study - Form 990 of other organizations - Approval by the Board of Compensation Committee |
| Part I, Line 4b | TCS Education System provides a supplemental deferred compensation plan for certain executives. The following individuals participate in the plan: - Michael Horowitz - Michele Nealon |
| Part I, Line 7 | The target opportunity for the discretionary award is established through market compensation and internal policy so as to relate pay, performance and rewards. Upon reviewing annual performance, the Executive Committee of the Board of Trustees determines results and the granting of discretionary awards, if any. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | The Chicago School - California, Inc. ("TCS CA") is the sole corporate member of The Chicago School. |
| Form 990, Part VI, Section A, line 7a | The Member has the authority to consent to the election of persons to membership on the Board of Trustees, this shall apply to any removal of a member of the Board. |
| Form 990, Part VI, Section A, line 7b | The following powers and responsibilities are reserved unto the corporate member, The Chicago School - California, Inc.: a. The authority of the Member to appoint persons to membership on the Board of Directors and shall consent to any removal of a director of the Board. b. The authority of the Member to appoint officers of the Corporation. c. The authority of the Member to consent to a change in the Mission or Purpose of the Corporation. d. The authority of the Member to consent to a change in the legal entity or tax structure of the Corporation. e. The authority of the Member to approve amendments or revisions to the Articles of Incorporation or Bylaws. f. The authority of the Member to enter into any mortgage, deed of trust, pledge or other hypothecation of all or any part of the Corporation's property, real or personal, for the purpose of securing the payment or performance of any contract or obligation. g. The authority of the Member to approve any Board decision to sell all or substantially all of the Corporation's assets. h. The authority of the Member to enter into any merger or consolidation of the Corporation. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an independent accounting firm (RSM US LLP) along with the advice of the management and attorneys of the organization. The Form 990 is posted to a secure web portal, allowing members to review and offer commentary prior to the filing of the Form 990. |
| Form 990, Part VI, Section B, line 12c | An Interested Person must annually disclose the existence of the facts and circumstances of any conflict of interest to either 1) the Board members and members of Board committees or 2) Human Resources with respect to any action or proposed action that gives rise to the conflict of interest. Pending review and resolution by the Board or the Governance Committee or Human Resources, the Interested Person shall be excluded from any deliberations or action concerning conflicts of the matter that gives rise to the conflict of interest. Each Board member, corporate officer, Board committee members and key employee shall annually sign a statement that affirms that such person a) has received a copy of the conflict-of-interest policy, b) has read and understands the policy, c) has agreed to comply with the policy, d) understands that the Corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities that accomplish one or more of its tax-exempt purposes. |
| Form 990, Part VI, Section B, line 15 | Each Board's Executive Committee reviews and approves the compensation of certain executives of the Corporation to determine that it is just and reasonable. The Executive Committee, in coordination with TCS Education System, shall conduct or cause to be conducted an analysis of the compensation to be paid to the executive as compared to other executives in similar positions with similar organizations. The Executive Committee engages an outside independent compensation consultant to benchmark salaries and benefits. Executive salaries are reviewed and approved by each Board's Executive Committee with the assistance of a benefits consulting firm (Pearl Meyer) that provides recommendations based on comparative data with other organizations. The Board documents the basis for all compensation determination in the records of the Board. |
| Form 990, Part VI, Section C, line 19 | The financial information as well as governance documents, which include the conflict of interest policy, are not made available to the public. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| The Chicago School - California Inc | |||||||||||
| 707 Wilshire Boulevard | Los Angeles | CA | 90017 | 900394713 | Education | CA | 501(c)(3) | Line 2 | TCS Education System | 0 | |
| TCS Education System | |||||||||||
| 203 N LaSalle Street Suite 1900 | Chicago | IL | 60601 | 270717860 | Supporting Organization | IL | 501(c)(3) | Line 12b, II | 0 | N/A | |
| The Chicago School - Washington DC Inc | |||||||||||
| 901 15th Street NW | Washington | DC | 20005 | 800477644 | Education | DC | 501(c)(3) | Line 2 | The Chicago School - California Inc | Yes (1) | |
| Pacific Oaks Education Corporation | |||||||||||
| 45 Eureka Street | Pasadena | CA | 91103 | 951716809 | Education | CA | 501(c)(3) | Line 2 | TCS Education System | 0 | |
| The Colleges of Law | |||||||||||
| 4475 Market Street | Ventura | CA | 93003 | 952592468 | Education | CA | 501(c)(3) | Line 2 | TCS Education System | 0 | |
| TCS Education - Texas Inc | |||||||||||
| 2101 N Waterview Parkway | Richardson | TX | 75080 | 364769956 | Education | TX | 501(c)(3) | Line 2 | The Chicago School - California Inc | Yes (1) | |
| Saybrook University | |||||||||||
| 55 Eureka Street | Pasadena | CA | 91103 | 942155109 | Education | CA | 501(c)(3) | Line 2 | TCS Education System | 0 | |
| Kansas Health Science Center Inc | |||||||||||
| 217 E Douglas Avenue | Wichita | KS | 67202 | 825178988 | Education | KS | 501(c)(3) | Line 2 | TCS Education System | 0 | |
| University of Western States | |||||||||||
| 8000 NE Tillamook Street | Portland | OR | 97213 | 930309970 | Education | OR | 501(c)(3) | Line 2 | TCS Education System | 0 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of Western States Health Care Incorporated | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8000 NE Tillamook Street | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97213 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851407679 | EIN |
| Primary Activities | Health Care | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |