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CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY INC (EIN 36-3005527)
Tax period
2021-06-01 to 2022-05-31
Filed
2023-04-12
IRS object ID
202311029349301911
Schema version
2021v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-04-12T18:54:58-05:00ReturnTs
Tax Period End2022-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line130 S Wacker Drive Ste 3300AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363005527EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Chicago School of ProfessionalBusinessNameLine1Txt
Business Name Line2PsychologyBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHICBusinessNameControlTxt
Phone3123296600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1325 North WellsAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60654ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJennifer GantzPersonNm
Person TitleCorporate TreasurerPersonTitleTxt
Phone3123296600PhoneNum
Signature2023-04-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJenniferPersonFirstNm
Person LastGantzPersonLastNm
FieldValueIRS element (for citing)
SSN363005527SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRebekuh EleyPreparerPersonNm
PTINP01247672PTIN
Phone3126343400PhoneNum
Preparation2023-04-10PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMichael HorowitzPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1203 N LaSalle Ste 1900AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$36,999,817GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.TheChicagoSchool.eduWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1979FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionIntegrating theory, practice, & innovation, The Chicago School of Professional Psychology provides an excellent education for careers in psychology & related behavioral & health sciences.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee519TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$820,889PYContributionsGrantsAmt
CY Contributions Grants$1,773,903CYContributionsGrantsAmt
PY Program Service Revenue$32,015,542PYProgramServiceRevenueAmt
CY Program Service Revenue$33,478,505CYProgramServiceRevenueAmt
PY Investment Income$3,610,817PYInvestmentIncomeAmt
CY Investment Income$1,015,850CYInvestmentIncomeAmt
PY Other Revenue$1,436,279PYOtherRevenueAmt
CY Other Revenue$712,164CYOtherRevenueAmt
PY Total Revenue$37,883,527PYTotalRevenueAmt
CY Total Revenue$36,980,422CYTotalRevenueAmt
PY Grants And Similar Paid$2,066,182PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,108,888CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$13,954,872PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$14,153,321CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$188,772CYTotalFundraisingExpenseAmt
PY Other Expenses$16,799,001PYOtherExpensesAmt
CY Other Expenses$16,580,550CYOtherExpensesAmt
PY Total Expenses$32,820,055PYTotalExpensesAmt
CY Total Expenses$33,842,759CYTotalExpensesAmt
PY Revenues Less Expenses$5,063,472PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,137,663CYRevenuesLessExpensesAmt
Total Assets BOY$85,051,044TotalAssetsBOYAmt
Total Assets EOY$82,663,765TotalAssetsEOYAmt
Total Liabilities BOY$6,748,288TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,376,441TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$78,302,756NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$76,287,324NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionIntegrating theory, practice, & innovation The Chicago School of Professional Psychology provides an excellent education for careers in psychology & related behavioral & health sciences. The College is committed to service & embraces the diverse communities of our society.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$24,553,183ExpenseAmt
Grant$3,108,888GrantAmt
Revenue$33,478,505RevenueAmt
DescThe College is part of a network of campuses of The Chicago School (TCSPP). TCSPP 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 College. TCSPP 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. TCSPP and the College have been innovators in the field of psychology and related behavioral sciences for more than forty years. The College 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 College for its distinguished service and outstanding contributions to cultural diversity and advocacy.Desc
Total Program Service Expenses$24,553,183TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee519EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Jennifer GantzBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3123791699PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1203 N LaSalle Ste 1900AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
Michele Nealon
Institution Pres./Trustee2.0038.00Yes (X)Yes (X)$0$804,823$96,898
Terrence Layng
Board Chair2.0012.00Yes (X)$0$0$0
Marie Hansen
Vice Chair2.006.00Yes (X)$0$0$0
Richard Chaifetz
Trustee2.0016.00Yes (X)$0$0$0
George Mitchell
Trustee2.0016.00Yes (X)$0$0$0
Michael Horowitz
Corporate President/Trustee2.0038.00Yes (X)$0$1,335,486$104,483
Deborah Solmor
Corporate Secretary2.0038.00Yes (X)$0$329,562$26,509
Mehul Patel
Corporate Treasurer (until 4/22)2.0038.00Yes (X)$0$290,882$35,450
Greg Beno
Corporate Treasurer (as of 4/22)2.0038.00Yes (X)$0$223,328$16,018
Shari Mikos
Asst. Corporate Secretary2.0038.00Yes (X)$0$240,647$21,624
Louvenia Hardaway
Asst. Corp. Secretary (until 6/21)2.0038.00Yes (X)$0$25,937$5,483
Margaret Martyn
Campus Dean40.000.00$219,162$0$36,512Yes (X)
Annemarie Slobig
Department Chair40.000.00$140,522$0$43,457Yes (X)
Michael Kocet
Department Chair40.000.00$149,440$0$18,989Yes (X)
Jennifer Thompson
Department Faculty40.000.00$127,220$0$51,963Yes (X)
Keith Carroll
Department Faculty40.000.00$141,262$0$19,230Yes (X)
George Hay
Department Chair40.000.00$129,226$0$36,671Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$906,832TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$3,250,665TotReportableCompRltdOrgAmt
Total Other Compensation$513,287TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K28IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Alston & Bird LLP
1201 Peach Tree StreetAtlantaGA30309Legal$233,512
Best Quality Facility Services LLC
10015 Pacific AveFranklin ParkIL60131Building Maintenance$119,649
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$1,733,879GovernmentGrantsAmt
All Other Contributions$40,024AllOtherContributionsAmt
Noncash Contributions$14,000NoncashContributionsAmt
Total Contributions$1,773,903TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and Fee Revenue611310$33,308,947$33,308,947
Other School Revenue611310$169,558$169,558
FieldValueIRS element (for citing)
Total Program Service Revenue$33,478,505TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$996,879TotalRevenueColumnAmt
Exclusion$996,879ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$38,366SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$19,395SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$18,971SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,971TotalRevenueColumnAmt
Exclusion$18,971ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescIntercompany RevenueDesc
Business900099BusinessCd
Total Revenue Column$712,164TotalRevenueColumnAmt
Exclusion$712,164ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$712,164OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,980,422TotalRevenueColumnAmt
Related Or Exempt Func Income$33,478,505RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,728,014ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$3,108,888TotalAmt
Program Services$3,108,888ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$264,444TotalAmt
Program Services$176,305ProgramServicesAmt
Management And General$88,139ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,529,040TotalAmt
Program Services$11,384,715ProgramServicesAmt
Management And General$142,481ManagementAndGeneralAmt
Fundraising$1,844FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$639,380TotalAmt
Program Services$634,780ProgramServicesAmt
Management And General$4,581ManagementAndGeneralAmt
Fundraising$19FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$808,682TotalAmt
Program Services$796,116ProgramServicesAmt
Management And General$12,446ManagementAndGeneralAmt
Fundraising$120FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$911,775TotalAmt
Program Services$890,926ProgramServicesAmt
Management And General$20,718ManagementAndGeneralAmt
Fundraising$131FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$3,363,769TotalAmt
Management And General$3,363,769ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$103,352TotalAmt
Management And General$103,352ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$38,366TotalAmt
Management And General$38,366ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$193,979TotalAmt
Program Services$179,316ProgramServicesAmt
Management And General$12,841ManagementAndGeneralAmt
Fundraising$1,822FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,295,853TotalAmt
Management And General$3,295,853ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$66,009TotalAmt
Program Services$58,364ProgramServicesAmt
Management And General$7,173ManagementAndGeneralAmt
Fundraising$472FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$285TotalAmt
Program Services$193ProgramServicesAmt
Management And General$92ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,828,929TotalAmt
Program Services$2,604,708ProgramServicesAmt
Management And General$196,577ManagementAndGeneralAmt
Fundraising$27,644FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$16,945TotalAmt
Program Services$15,309ProgramServicesAmt
Management And General$1,635ManagementAndGeneralAmt
Fundraising$1FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$128,934TotalAmt
Program Services$120,554ProgramServicesAmt
Management And General$8,377ManagementAndGeneralAmt
Fundraising$3FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$731,135TotalAmt
Program Services$673,253ProgramServicesAmt
Management And General$50,778ManagementAndGeneralAmt
Fundraising$7,104FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
National Allocation$3,150,708$1,634,075$1,367,150$149,483
Student Services$1,671,642$1,670,754$887$1
Bad Debt$163,483$163,483
Dues and Membership$31,448$29,266$2,182

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$795,713TotalAmt
Program Services$575,661ProgramServicesAmt
Management And General$219,924ManagementAndGeneralAmt
Fundraising$128FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$33,842,759TotalAmt
Program Services$24,553,183ProgramServicesAmt
Management And General$9,100,804ManagementAndGeneralAmt
Fundraising$188,772FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$534,187BOYAmt
EOY$1,162,761EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,226,374BOYAmt
EOY$1,257,825EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$672,642BOYAmt
EOY$1,134,968EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$284,846BOYAmt
EOY$317,972EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$33,539,137LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,359,482LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$15,868,913BOYAmt
EOY$15,179,655EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$53,649,984BOYAmt
EOY$42,461,866EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,814,098BOYAmt
EOY$21,148,718EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$85,051,044BOYAmt
EOY$82,663,765EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,202,666BOYAmt
EOY$2,112,716EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$4,448,286BOYAmt
EOY$4,019,104EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$97,336BOYAmt
EOY$244,621EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,748,288BOYAmt
EOY$6,376,441EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$75,802,680BOYAmt
EOY$74,033,733EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,500,076BOYAmt
EOY$2,253,591EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$78,302,756BOYAmt
EOY$76,287,324EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$85,051,044BOYAmt
EOY$82,663,765EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,137,663ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$5,153,095NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$74,288,133BeginningYearBalanceAmt
Investment Earnings Or Losses-$4,209,026InvestmentEarningsOrLossesAmt
End Year Balance$70,079,107EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$56,684,298BeginningYearBalanceAmt
Investment Earnings Or Losses$17,671,585InvestmentEarningsOrLossesAmt
Other Expenditures$67,750OtherExpendituresAmt
End Year Balance$74,288,133EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$50,581,266BeginningYearBalanceAmt
Contributions$3,000,000ContributionsAmt
Investment Earnings Or Losses$3,177,411InvestmentEarningsOrLossesAmt
Other Expenditures$74,379OtherExpendituresAmt
End Year Balance$56,684,298EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$43,936,306BeginningYearBalanceAmt
Contributions$6,000,000ContributionsAmt
Investment Earnings Or Losses$710,861InvestmentEarningsOrLossesAmt
Other Expenditures$65,901OtherExpendituresAmt
End Year Balance$50,581,266EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$40,307,061BeginningYearBalanceAmt
Investment Earnings Or Losses$3,629,245InvestmentEarningsOrLossesAmt
End Year Balance$43,936,306EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.96900BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.03100PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$24,127,835OtherCostOrOtherBasisAmt
Depreciation$9,160,887DepreciationAmt
Book Value$14,966,948BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,299,107OtherCostOrOtherBasisAmt
Depreciation$2,299,107DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,102,898OtherCostOrOtherBasisAmt
Depreciation$1,959,728DepreciationAmt
Book Value$143,170BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,009,297OtherCostOrOtherBasisAmt
Depreciation$4,939,760DepreciationAmt
Book Value$69,537BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,179,655TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDue from AffiliatesDesc
Book Value$21,148,718BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$21,148,718TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDeferred RentDesc
Amt$244,621Amt
FieldValueIRS element (for citing)
Total Liability$244,621TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:The intended use of The Chicago School of Professional Psychology's (the College's) endowment fund is for its program services.
Part X, Line 2:The College 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 College 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 College 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, 2022 and 2021. The College files Form 990 annually in the U.S. federal jurisdiction and in its respective state or district.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3The Chicago School of Professional Psychology'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 6The Chicago School of Professional Psychology 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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
Fellowships/Scholarships319$2,086,704
HEERF - Student Funding954$1,022,184

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationThe Chicago School of Professional Psychology 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

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Michael Horowitz
Corporate President/Trustee$0$748,829$0$539,732$0$46,925$0$77,500$0$26,983$0$1,439,969$0$0
Michele Nealon
Institution Pres./Trustee$0$510,991$0$252,165$0$41,667$0$77,500$0$19,398$0$901,721$0$0
Deborah Solmor
Corporate Secretary$0$265,187$0$64,375$0$0$0$23,210$0$3,299$0$356,071$0$0
Mehul Patel
Corporate Treasurer (until 4/22)$0$233,382$0$57,500$0$0$0$20,901$0$14,549$0$326,332$0$0
Shari Mikos
Asst. Corporate Secretary$0$192,972$0$47,675$0$0$0$17,047$0$4,577$0$262,271$0$0
Margaret Martyn
Campus Dean$182,010$0$37,152$0$0$0$15,820$0$20,692$0$255,674$0$0$0
Greg Beno
Corporate Treasurer (as of 4/22)$0$194,946$0$28,382$0$0$0$15,599$0$419$0$239,346$0$0
Annemarie Slobig
Department Chair$134,754$0$5,768$0$0$0$10,783$0$32,674$0$183,979$0$0$0
Jennifer Thompson
Department Faculty$122,335$0$4,885$0$0$0$10,372$0$41,591$0$179,183$0$0$0
Michael Kocet
Department Chair$144,383$0$5,057$0$0$0$10,545$0$8,444$0$168,429$0$0$0
George Hay
Department Chair$124,389$0$4,837$0$0$0$9,879$0$26,792$0$165,897$0$0$0
Keith Carroll
Department Faculty$136,155$0$5,107$0$0$0$10,052$0$9,178$0$160,492$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 3The Chicago School of Professional Psychology, 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 7The 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 ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6The Chicago School - California, Inc. ("TCS CA") is the sole corporate member of The Chicago School of Professional Psychology ("TCSPP").
Form 990, Part VI, Section A, line 7aThe 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 7bThe 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 College. c. The authority of the Member to consent to a change in the Mission or Purpose of the College. d. The authority of the Member to consent to a change in the legal entity or tax structure of the College. 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 College'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 College's assets. h. The authority of the Member to enter into any merger or consolidation of the College.
Form 990, Part VI, Section B, line 11bThe 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 12cAn 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 15Each 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 (Korn Ferry) 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 19The 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 (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
The Chicago School - California Inc
707 Wilshire BlvdLos AngelesCA90017900394713EducationCA501(c)(3)Line 2TCS Education System0
TCS Education System
203 N LaSalle Street Suite 1900ChicagoIL60601270717860Supporting OrganizationIL501(c)(3)Line 12b, II0N/A
The Chicago School - Washington DC Inc
901 15th Street NWWashingtonDC20005800477644EducationDC501(c)(3)Line 2The Chicago School - California IncYes (1)
Pacific Oaks Education Corporation
45 Eureka StreetPasadenaCA91103951716809EducationCA501(c)(3)Line 2TCS Education System0
The Colleges of Law
4475 Market StreetVenturaCA93003952592468EducationCA501(c)(3)Line 2TCS Education System0
TCS Education - Texas Inc
2101 N Waterview PkwyRichardsonTX75080364769956EducationTX501(c)(3)Line 2The Chicago School - California IncYes (1)
Saybrook University
55 Eureka StreetPasadenaCA91103942155109EducationCA501(c)(3)Line 2TCS Education System0
Kansas Health Science Center Inc
217 E Douglas AvenueWichitaKS67202825178988EducationKS501(c)(3)Line 2TCS Education System0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd