TCS EDUCATION SYSTEM: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- TCS EDUCATION SYSTEM (EIN 27-0717860)
- Tax period
- 2018-06-01 to 2019-05-31
- Filed
- 2020-04-14
- IRS object ID
- 202011059349300926
- Schema version
- 2018v3.1
- 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 F
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-04-14T11:32:47-05:00 | ReturnTs |
| Tax Period End | 2019-05-31 | 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 | 1 S Wacker Drive Ste 800 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270717860 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TCS Education System | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TCSE | BusinessNameControlTxt |
| Phone | 3123791699 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle Street No 1900 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mehul Patel | PersonNm |
| Person Title | Corporate Treasurer/CFO | PersonTitleTxt |
| Phone | 3123791699 | PhoneNum |
| Signature | 2020-04-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rebekuh Eley | PreparerPersonNm |
| PTIN | P01247672 | PTIN |
| Phone | 3126343400 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 98.222.225.56 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-04-08 | IPDt |
| IP Tm | 12:18:58 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | E3B59A9DB10281FDFB8CF23B8E25A3A84C79EE45 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | 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 Street No 1900 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $45,356,642 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.TCSEdSystem.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TCS Education System prepares innovative, engaged, purposeful agents of change who serve our global community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 225 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $64,610 | PYContributionsGrantsAmt |
| CY Contributions Grants | $99,891 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $41,766,750 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $45,187,944 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | -$15,709 | CYInvestmentIncomeAmt |
| PY Other Revenue | $320,112 | PYOtherRevenueAmt |
| CY Other Revenue | $68,807 | CYOtherRevenueAmt |
| PY Total Revenue | $42,151,472 | PYTotalRevenueAmt |
| CY Total Revenue | $45,340,933 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,393,523 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,662,407 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $88,136 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,561,879 | PYOtherExpensesAmt |
| CY Other Expenses | $22,691,565 | CYOtherExpensesAmt |
| PY Total Expenses | $46,955,402 | PYTotalExpensesAmt |
| CY Total Expenses | $44,353,972 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,803,930 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $986,961 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $42,546,475 | TotalAssetsBOYAmt |
| Total Assets EOY | $47,021,009 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,243,150 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,239,761 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $33,303,325 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $34,781,248 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TCS Education System prepares innovative, engaged, purposeful agents of change who serve our global community. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,474,574 | ExpenseAmt |
| Revenue | $45,187,944 | RevenueAmt |
| Desc | TCS Education System is a private, nonprofit system of colleges advancing student success and community impact. The System serves primarily as a supporting organization and central provider of services to several related institutions of higher learning. Supporting functions include human resources, finance, accounting, information technology, administration, marketing, student services, facilities, and student accounts. | Desc |
| Total Program Service Expenses | $10,474,574 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 50 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 225 | 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 | 0 | QuidProQuoContributionsInd |
| 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| 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 | Mehul Patel | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3123791699 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle Street Suite 1900 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Edward Bergmark | ||||||||||
| Board Chair | 2.00 | 10.00 | Yes (X) | $0 | $0 | $0 | ||||
| Richard Chaifetz | ||||||||||
| Vice Chair | 2.00 | 16.00 | Yes (X) | $0 | $0 | $0 | ||||
| George Mitchell | ||||||||||
| Vice Chair | 2.00 | 16.00 | Yes (X) | $0 | $0 | $0 | ||||
| Steven Cohen | ||||||||||
| Trustee (Until 2/19) | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| Dorothy Farris | ||||||||||
| Trustee | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| William Houston | ||||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| Kevin Kotecki | ||||||||||
| Trustee | 2.00 | 12.00 | Yes (X) | $0 | $0 | $0 | ||||
| Terrence Layng | ||||||||||
| Trustee | 2.00 | 10.00 | Yes (X) | $0 | $0 | $0 | ||||
| Renee Levi | ||||||||||
| Trustee | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| Steven Nakisher | ||||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| Douglas Patinkin | ||||||||||
| Trustee | 2.00 | 12.00 | Yes (X) | $0 | $0 | $0 | ||||
| Mary Pattiz | ||||||||||
| Trustee | 2.00 | 12.00 | Yes (X) | $0 | $0 | $0 | ||||
| Patricia Potter | ||||||||||
| Trustee | 2.00 | 12.00 | Yes (X) | $0 | $0 | $0 | ||||
| Victoria Dolan | ||||||||||
| Trustee | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| Jana Johnston | ||||||||||
| Trustee | 2.00 | 12.00 | Yes (X) | $0 | $0 | $0 | ||||
| Michael Horowitz | ||||||||||
| Corporate President/Trustee | 22.00 | 18.00 | Yes (X) | $1,105,741 | $0 | $261,065 | Yes (X) | |||
| Deborah Solmor | ||||||||||
| Corporate Secretary (As of 10/18) | 22.00 | 18.00 | Yes (X) | $124,543 | $0 | $898 | Yes (X) | |||
| Shari Mikos | ||||||||||
| Asst. Corp. Secretary (As of 10/18) | 22.00 | 18.00 | Yes (X) | $197,319 | $0 | $21,142 | Yes (X) | |||
| Mehul Patel | ||||||||||
| Corporate Treasurer/CFO | 22.00 | 18.00 | Yes (X) | $252,019 | $0 | $25,473 | Yes (X) | |||
| Louvenia Hardaway | ||||||||||
| Asst. Corp. Secretary (As of 6/18) | 22.00 | 18.00 | $78,288 | $0 | $15,991 | Yes (X) | ||||
| Donald Packham | ||||||||||
| Chief HR Officer | 32.00 | 8.00 | $291,347 | $0 | $39,845 | Yes (X) | ||||
| Deborah Markos | ||||||||||
| Chief Operating Officer | 38.00 | 2.00 | $357,779 | $0 | $54,378 | Yes (X) | ||||
| Richard Merrick | ||||||||||
| Chief Information Officer | 40.00 | 0.00 | $230,418 | $0 | $45,512 | Yes (X) | ||||
| Jack Paduntin | ||||||||||
| Chief Academic Officer (Until 1/19) | 23.00 | 17.00 | $220,191 | $0 | $24,761 | Yes (X) | ||||
| John Reginald Dennis | ||||||||||
| VP of Marketing | 40.00 | 0.00 | $194,741 | $0 | $43,191 | Yes (X) | ||||
| Victoria Lemus | ||||||||||
| AVP of Human Resources | 40.00 | 0.00 | $159,044 | $0 | $23,911 | Yes (X) | ||||
| Gregory Beno | ||||||||||
| AVP Accounting & Controller | 40.00 | 0.00 | $187,837 | $0 | $15,862 | Yes (X) | ||||
| Richard Aldridge | ||||||||||
| AVP of IT Service | 40.00 | 0.00 | $184,928 | $0 | $44,309 | Yes (X) | ||||
| Emily B Karem | ||||||||||
| VP of Global Engagement | 40.00 | 0.00 | $174,545 | $0 | $32,140 | Yes (X) | ||||
| Jennifer DeMay | ||||||||||
| Former Officer (Left 4/18) | 0.00 | 0.00 | $147,353 | $1,898 | $18,691 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,906,093 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,898 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $667,169 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 38 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|
| RSM US LLP | |||||||||
| 1 S Wacker Drive Suite 800 | Chicago | IL | 60606 | Audit/Tax | $245,390 | ||||
| ScholarBuys LLC | |||||||||
| 11 W Main Street Ste 202 | Carpentersville | IL | 60110 | Information Technology | $202,853 | ||||
| Rex Electric & Technologies LLC | |||||||||
| 200 W Monroe Street Ste 700 | Chicago | IL | 60606 | Information Technology | $174,431 | ||||
| Kari Prince | |||||||||
| International Liaison | $107,608 | Postnet Ste 520 Bryanston | Gauteng | SF | 2021 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $99,891 | AllOtherContributionsAmt |
| Noncash Contributions | $90,916 | NoncashContributionsAmt |
| Total Contributions | $99,891 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Management Fees | 611310 | $44,887,944 | $44,887,944 |
| Related Org Rent | 532000 | $300,000 | $300,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $45,187,944 | TotalProgramServiceRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $15,709 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$15,709 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,709 | TotalRevenueColumnAmt |
| Exclusion | -$15,709 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,807 | TotalRevenueColumnAmt |
| Exclusion | $68,807 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $68,807 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,340,933 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $45,187,944 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $53,098 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,354,808 | TotalAmt |
| Program Services | $166,106 | ProgramServicesAmt |
| Management And General | $3,188,702 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,561,941 | TotalAmt |
| Program Services | $6,533,423 | ProgramServicesAmt |
| Management And General | $8,028,518 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $864,613 | TotalAmt |
| Program Services | $325,737 | ProgramServicesAmt |
| Management And General | $538,876 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,768,815 | TotalAmt |
| Program Services | $798,305 | ProgramServicesAmt |
| Management And General | $970,510 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,112,230 | TotalAmt |
| Program Services | $529,447 | ProgramServicesAmt |
| Management And General | $582,783 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $652,557 | TotalAmt |
| Management And General | $652,557 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,536 | TotalAmt |
| Management And General | $271,536 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $623,386 | TotalAmt |
| Program Services | $187,929 | ProgramServicesAmt |
| Management And General | $435,457 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,198,563 | TotalAmt |
| Management And General | $12,198,563 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,988 | TotalAmt |
| Program Services | $91,235 | ProgramServicesAmt |
| Management And General | $182,753 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,820,371 | TotalAmt |
| Program Services | $40,985 | ProgramServicesAmt |
| Management And General | $3,779,386 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,640,774 | TotalAmt |
| Program Services | $746,795 | ProgramServicesAmt |
| Management And General | $893,979 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $729,072 | TotalAmt |
| Program Services | $271,840 | ProgramServicesAmt |
| Management And General | $369,096 | ManagementAndGeneralAmt |
| Fundraising | $88,136 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,398 | TotalAmt |
| Program Services | $84,448 | ProgramServicesAmt |
| Management And General | $353,950 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,087 | TotalAmt |
| Management And General | $7,087 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,146,437 | TotalAmt |
| Program Services | $610,251 | ProgramServicesAmt |
| Management And General | $536,186 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,790 | TotalAmt |
| Management And General | $23,790 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Dues/Subscriptions | $70,681 | $31,074 | $39,607 |
| Student Services Exp. | $5,920 | $5,920 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $789,005 | TotalAmt |
| Program Services | $56,999 | ProgramServicesAmt |
| Management And General | $732,006 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,353,972 | TotalAmt |
| Program Services | $10,474,574 | ProgramServicesAmt |
| Management And General | $33,791,262 | ManagementAndGeneralAmt |
| Fundraising | $88,136 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,382 | BOYAmt |
| EOY | $1,999,174 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,924 | BOYAmt |
| EOY | $62,318 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,157,222 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,399,661 | BOYAmt |
| EOY | $3,058,962 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,143,436 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,808,772 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,048,642 | BOYAmt |
| EOY | $6,334,664 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,585,866 | BOYAmt |
| EOY | $34,408,669 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,546,475 | BOYAmt |
| EOY | $47,021,009 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,359,391 | BOYAmt |
| EOY | $8,277,773 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,883,759 | BOYAmt |
| EOY | $3,961,988 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,243,150 | BOYAmt |
| EOY | $12,239,761 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,994,649 | BOYAmt |
| EOY | $2,972,570 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,308,676 | BOYAmt |
| EOY | $31,808,678 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,303,325 | BOYAmt |
| EOY | $34,781,248 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,546,475 | BOYAmt |
| EOY | $47,021,009 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $986,961 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$9,038 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $500,000 | 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 | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 9 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (9 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| The Chicago School of Professional Psychology | ||||
| 363005527 | 2 | 0 | $0 | $0 |
| Pacific Oaks Education Corporation | ||||
| 951716809 | 2 | 0 | $0 | $0 |
| Santa Barbara and Ventura Colleges of Law | ||||
| 952592468 | 2 | 0 | $0 | $0 |
| TCS Education - Texas Inc | ||||
| 364769956 | 2 | 0 | $0 | $0 |
| Saybrook University | ||||
| 942155109 | 2 | 0 | $0 | $0 |
| TCSPP Counseling Centers | ||||
| 952556403 | 2 | 0 | $0 | $0 |
| The Chicago School - Washington DC Inc | ||||
| 800477644 | 2 | 0 | $0 | $0 |
| The Chicago School - California Inc | ||||
| 900394713 | 2 | 0 | $0 | $0 |
| Kansas Health Sciences Center Inc | ||||
| 825178988 | 2 | 0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 9 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | Yes (1) | OrganizationChangeSuprtOrgInd |
| Supported Org Class Designated | Yes (1) | SupportedOrgClassDesignatedInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Majority Dir Trst Supported Org | 0 | MajorityDirTrstSupportedOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Section A, Line 1: | The supported organizations of TCS are designated by class or purpose through the TCS articles of incorporation. More specifically, Article III provides that TCS is organized to be operated exclusively for the benefit of, to perform functions of, and/or to carry out the purposes of educational institutions and related organizations that fund or advance education (hereinafter the "Publicly Supported Organizations"), so long as the Publicly Supported Organizations are exempt as described in Section 501(c)(3) of the Code and either Sections 509(a)(1) or (a)(2) of the Code. |
| Part IV, Section C, Line 1: | Each supported organization is controlled by a Fiduciary Council including TCS Executive Committee. The members of the Fiduciary Council have supervision over the supported organizations through reserve powers established in each organization's bylaws and through the TCS corporate officers also serving as corporate officers for each supported organization. In addition, the Fiduciary Council has majority control over TCS as the TCS Executive Committee has the power to act on behalf of the full TCS board, which ensures that TCS will be responsive to the needs and requirements of the supported organizations. |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $996,365 | OtherCostOrOtherBasisAmt |
| Book Value | $996,365 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,483,288 | OtherCostOrOtherBasisAmt |
| Depreciation | $147,659 | DepreciationAmt |
| Book Value | $2,335,629 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $446,180 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,300 | DepreciationAmt |
| Book Value | $420,880 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,308,049 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,961,837 | DepreciationAmt |
| Book Value | $1,346,212 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,909,554 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,673,976 | DepreciationAmt |
| Book Value | $1,235,578 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,334,664 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Due From Affiliates | $173,345 |
| Fair Value of Net Assets through (or resulting from) Affiliation | $31,808,678 |
| Interest Reveivable | $69 |
| Retirement Plan Assets | $2,426,577 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $34,408,669 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred Rent | $1,419,802 |
| Retirement Plan Liabilities | $2,426,577 |
| Long Term Debt | $115,609 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,961,988 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | TCS Education System has received notification that it qualifies as a tax-exempt organization under Section 501(c)(3) of the US 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, TCS Education System 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 TCS Education System and various positions related to the potential sources of unrelated business taxable income. There were no unrecognized tax benefits identified or recorded as liabilities during the years ended May 31, 2019 and 2018. TCS Education System annually files Form 990 in the US federal jurisdiction and in the States of Illinois and California. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| East Asia and the Pacific | 0 | 1 | Program Services | Consulting/Study Abroad/Information Technology | $76,371 |
| Europe (Including Iceland & Greenland) | 0 | 1 | Program Services | Consulting/Study Abroad | $43,783 |
| South Asia | 0 | 1 | Program Services | Consulting | $20,062 |
| Sub-Saharan Africa | 0 | 1 | Program Services | Consulting/Study Abroad | $137,055 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 4 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Subtotal Spent | $277,271 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $277,271 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 (13 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/Trustee | $615,916 | $0 | $442,395 | $0 | $47,430 | $0 | $229,870 | $0 | $31,195 | $0 | $1,366,806 | $0 | $0 | $0 |
| Shari Mikos | ||||||||||||||
| Asst. Corp. Secretary (As of 10/18) | $157,319 | $0 | $40,000 | $0 | $0 | $0 | $14,625 | $0 | $6,517 | $0 | $218,461 | $0 | $0 | $0 |
| Mehul Patel | ||||||||||||||
| Corporate Treasurer/CFO | $202,019 | $0 | $50,000 | $0 | $0 | $0 | $18,281 | $0 | $7,192 | $0 | $277,492 | $0 | $0 | $0 |
| Donald Packham | ||||||||||||||
| Chief HR Officer | $232,597 | $0 | $58,750 | $0 | $0 | $0 | $20,845 | $0 | $19,000 | $0 | $331,192 | $0 | $0 | $0 |
| Deborah Markos | ||||||||||||||
| Chief Operating Officer | $285,279 | $0 | $72,500 | $0 | $0 | $0 | $25,726 | $0 | $28,652 | $0 | $412,157 | $0 | $0 | $0 |
| Richard Merrick | ||||||||||||||
| Chief Information Officer | $182,918 | $0 | $47,500 | $0 | $0 | $0 | $17,417 | $0 | $28,095 | $0 | $275,930 | $0 | $0 | $0 |
| Jack Paduntin | ||||||||||||||
| Chief Academic Officer (Until 1/19) | $183,741 | $0 | $36,450 | $0 | $0 | $0 | $5,075 | $0 | $19,686 | $0 | $244,952 | $0 | $0 | $0 |
| John Reginald Dennis | ||||||||||||||
| VP of Marketing | $180,835 | $0 | $13,906 | $0 | $0 | $0 | $14,701 | $0 | $28,490 | $0 | $237,932 | $0 | $0 | $0 |
| Victoria Lemus | ||||||||||||||
| AVP of Human Resources | $144,344 | $0 | $14,700 | $0 | $0 | $0 | $11,893 | $0 | $12,018 | $0 | $182,955 | $0 | $0 | $0 |
| Gregory Beno | ||||||||||||||
| AVP Accounting & Controller | $171,037 | $0 | $16,800 | $0 | $0 | $0 | $13,618 | $0 | $2,244 | $0 | $203,699 | $0 | $0 | $0 |
| Richard Aldridge | ||||||||||||||
| AVP of IT Service | $159,953 | $0 | $24,975 | $0 | $0 | $0 | $13,849 | $0 | $30,460 | $0 | $229,237 | $0 | $0 | $0 |
| Emily B Karem | ||||||||||||||
| VP of Global Engagement | $151,370 | $0 | $23,175 | $0 | $0 | $0 | $13,091 | $0 | $19,049 | $0 | $206,685 | $0 | $0 | $0 |
| Jennifer DeMay | ||||||||||||||
| Former Officer (Left 4/18) | $96,203 | $1,898 | $51,150 | $0 | $0 | $0 | $8,370 | $0 | $10,321 | $0 | $166,044 | $1,898 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | During the 2018 calendar year, TCS Education System provided the following benefits to Dr. Michael Horowitz: - taxable housing allowance of $36,000 The following expenses were incurred in connection with a business purpose: - non-taxable travel for companions of $5,450 - non-taxable health and social club dues of $4,290 |
| Part I, Line 4b | Line 4b: Dr. Michael Horowitz participates in a 457(f) plan, for which the calendar year 2018 contributions from TCS Education System totaled $156,370. |
| 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 M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,780 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Event Tickets | Desc |
| Contribution | 19 | ContributionCnt |
| Noncash Contributions Rpt F990 | $88,136 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | Is the number of contributions. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | The Bylaws were amended to add clarifying language regarding the roles of the Board and disclosing party in subsections (a) Duty to Disclose and (b) Determining Whether a Conflict of Interest Exists. |
| 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 | TCS Education System has established an Executive Committee who reviews and approves the compensation of all executives of the Corporation to determine that it is just and reasonable. The Executive Committee 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 the salaries and benefits of the President and other TCS personnel. Executive salaries are reviewed and approved by the 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 of all compensation determinations in the records of the Board. |
| Form 990, Part VI, Section C, line 19 | Financial information as well as governance documents, which include the conflict of interest policy, are not made available to the public. |
| Form 990, Part XI, line 9: | Fair value of assets received in affiliation 500,000. |
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 |
|---|---|---|---|---|---|---|---|---|---|---|
| The Chicago School of Professional Psychology | ||||||||||
| 325 North Wells | Chicago | IL | 60654 | 363005527 | Education | IL | 501(c)(3) | Line 2 | The Chicago School - California Inc | Yes (1) |
| TCSPP Counseling Centers | ||||||||||
| 1990 Westwood Blvd Suite 330 | Los Angeles | CA | 90025 | 952556403 | Education | CA | 501(c)(3) | Line 2 | The Chicago School - California Inc | Yes (1) |
| 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) |
| The Chicago School - California Inc | ||||||||||
| 707 Wilshire Blvd | Los Angeles | CA | 90017 | 900394713 | Education | CA | 501(c)(3) | Line 2 | TCS Education System | Yes (1) |
| Pacific Oaks Education Corporation | ||||||||||
| 45 Eureka Street | Pasadena | CA | 91103 | 951716809 | Education | CA | 501(c)(3) | Line 2 | TCS Education System | Yes (1) |
| Santa Barbara & Ventura Colleges of Law | ||||||||||
| 4475 Market Street | Ventura | CA | 93003 | 952592468 | Education | CA | 501(c)(3) | Line 2 | TCS Education System | Yes (1) |
| TCS Education - Texas Inc | ||||||||||
| 203 N LaSalle Street Suite 1900 | Chicago | IL | 60601 | 364769956 | Education | TX | 501(c)(3) | Line 2 | TCS Education System | Yes (1) |
| Saybrook University | ||||||||||
| 55 Eureka Street | Pasadena | CA | 91103 | 942155109 | Education | CA | 501(c)(3) | Line 2 | TCS Education System | Yes (1) |
| Kansas Health Sciences Center Inc | ||||||||||
| 221 S Topeka Street | Wichita | KS | 67202 | 825178988 | Education | KS | 501(c)(3) | Line 2 | TCS Education System | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (27 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Santa Barbara & Ventura Colleges of Law | ||
| Q | $1,302,228 | Actual |
| Santa Barbara & Ventura Colleges of Law | ||
| R | $826,209 | Actual |
| Santa Barbara & Ventura Colleges of Law | ||
| S | $2,175,640 | Actual |
| TCS Education - Texas Inc | ||
| D | $1,062,136 | Actual |
| TCS Education - Texas Inc | ||
| A | $300,000 | Actual |
| TCS Education - Texas Inc | ||
| Q | $308,723 | Actual |
| TCS Education - Texas Inc | ||
| R | $390,523 | Actual |
| TCS Education - Texas Inc | ||
| S | $2,061,383 | Actual |
| Pacific Oaks Education Corporation | ||
| Q | $8,930,365 | Actual |
| Pacific Oaks Education Corporation | ||
| R | $6,222,949 | Actual |
| Pacific Oaks Education Corporation | ||
| S | $14,924,126 | Actual |
| Saybrook University | ||
| Q | $5,405,014 | Actual |
| Saybrook University | ||
| R | $3,080,001 | Actual |
| Saybrook University | ||
| S | $8,234,096 | Actual |
| The Chicago School - California Inc | ||
| Q | $44,491,089 | Actual |
| The Chicago School - California Inc | ||
| R | $37,603,657 | Actual |
| The Chicago School - California Inc | ||
| S | $57,025,657 | Actual |
| The Chicago School - California Inc | ||
| P | $23,805,165 | Actual |
| The Chicago School of Professional Psychology | ||
| Q | $19,564,729 | Actual |
| The Chicago School of Professional Psychology | ||
| R | $5,664,436 | Actual |
| The Chicago School of Professional Psychology | ||
| S | $23,850,695 | Actual |
| TCSPP Counseling Centers | ||
| Q | $318,063 | Actual |
| TCSPP Counseling Centers | ||
| R | $531,156 | Actual |
| TCSPP Counseling Centers | ||
| S | $27,951 | Actual |
| The Chicago School - Washington DC Inc | ||
| Q | $3,931,819 | Actual |
| The Chicago School - Washington DC Inc | ||
| R | $2,728,772 | Actual |
| The Chicago School - Washington DC Inc | ||
| S | $9,383,936 | Actual |