2017-05-15T00:00:00-05:00 2016-06-30 381357951 PLANTE & MORAN PLLC 2601 CAMBRIDGE COURT SUITE 500 AUBURN HILLS MI 48326 990 2015-07-01 381550064 COLLEGE FOR CREATIVE STUDIES COLL 3136647440 201 E KIRBY DETROIT MI 48202 ANNE D BECK VP - FINANCE & ADMINISTRATION 3136647440 2017-05-16 1 LYNNE HUISMANN CPA P00053811 2483757100 2017-05-16 2015 2021-01-29 14:40:06Z RICHARD L ROGERS 201 E KIRBY DETROIT MI 48202 118759895 0 X WWW.COLLEGEFORCREATIVESTUDIES.EDU X 1906 MI THE COLLEGE FOR CREATIVE STUDIES IS A PRIVATE COLLEGE OFFERING A BACHELOR OF FINE ARTS DEGREE IN 13 DIFFERENT MAJORS AND MASTER OF FINE ARTS DEGREES IN TWO MAJORS. CCS IS AN ACCREDITED INSTITUTIONAL MEMBER OF THE NATIONAL ASSOCIATION OF SCHOOLS OF ART AND DESIGN AND IS ACCREDITED BY THE HIGHER LEARNING COMMISSION OF THE NORTH CENTRAL ASSOCIATION. THE COLLEGE ENROLLED 1,400 STUDENTS IN DEGREE SEEKING PROGRAMS. THE COLLEGE ALSO OFFERS NON-CREDIT COURSES IN THE VISUAL ARTS THROUGH ITS CONTINUING EDUCATION PROGRAMS AND ANNUALLY PROVIDES OVER 3,000 DETROIT YOUTH WITH ART AND DESIGN EDUCATION THROUGH PARTNERSHIP PROGRAMS. 42 41 1072 103 905627 48901 11872694 18010744 47235077 50595983 2995347 427940 6956280 6848426 69059398 75883093 19078260 20907531 0 0 23428114 24738539 0 0 1209352 24759361 24995449 67265735 70641519 1793663 5241574 203952880 205854757 34777042 49874289 169175838 155980468 X THE COLLEGE FOR CREATIVE STUDIES NURTURES THE CREATIVITY THAT IS VITAL TO THE ENRICHMENT OF MODERN CULTURE. THE COLLEGE EDUCATES VISUAL ARTISTS AND DESIGNERS, KNOWLEDGEABLE IN VARIED FIELDS, WHO WILL BE LEADERS IN CREATIVE PROFESSIONS THAT SHAPE SOCIETY AND ADVANCE ECONOMIC GROWTH. THE COLLEGE FOSTERS STUDENTS' RESOLVE TO PURSUE EXCELLENCE, ACT ETHICALLY, EMBRACE THEIR RESPONSIBILITIES AS CITIZENS OF DIVERSE LOCAL AND GLOBAL COMMUNITIES, AND LEARN THROUGHOUT THEIR LIVES. THE COLLEGE ENGAGES IN COMMUNITY SERVICE BY OFFERING OPPORTUNITIES FOR ARTISTIC DEVELOPMENT AND OPENING CAREER PATHWAYS TO TALENTED INDIVIDUALS OF ALL AGES. 0 1 47059432 20907531 54713551 COLLEGE LEVEL ENVIRONMENT IN ART AND DESIGN. AVERAGE ENROLLMENT WAS 1,413 IN DEGREE SEEKING PROGRAMS AND 206 IN CONTINUING EDUCATION.THE RENOVATION OF THE ARGONAUT BUILDING WAS COMPLETED AND THE BUILDING IS NOW BEING LEASED. THE BUILDING HOUSES ART AND DESIGN EDUCATION, AS WELL AS PROVIDES ADDITIONAL STUDENT HOUSING. 47059432 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 0 0 1 1 0 1 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 242 0 1 1072 1 1 1 1 CJ 0 0 0 1 1 1 15 0 0 0 0 X 42 41 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X ANNE D BECK 3136647473 201 E KIRBY DETROIT MI 48202 RICHARD L ROGERS PRESIDENT 40.00 0.00 X X 433313 0 34232 KEITH E CRAIN CHAIRMAN 0.30 0.00 X X 0 0 0 LYNN F ALANDT VICE CHAIRMAN 0.30 0.00 X X 0 0 0 JAMES H VANDENBERGHE TREASURER 0.30 0.00 X X 0 0 0 ALPHONSE S LUCARELLI SECRETARY 0.30 0.00 X X 0 0 0 ROBERT H BLUESTEIN TRUSTEE 0.30 0.00 X 0 0 0 THOMAS C BUHL TRUSTEE 0.30 0.00 X 0 0 0 DARRELL BURKS TRUSTEE 0.30 0.00 X 0 0 0 MORAY CALLUM TRUSTEE 0.30 0.00 X 0 0 0 FRANK CAMPANALE TRUSTEE 0.30 0.00 X 0 0 0 THOMAS CELANI TRUSTEE 0.30 0.00 X 0 0 0 LOIS P COHN TRUSTEE 0.30 0.00 X 0 0 0 VAN E CONWAY TRUSTEE 0.30 0.00 X 0 0 0 GARY L COWGER TRUSTEE 0.30 0.00 X 0 0 0 KC CRAIN TRUSTEE 0.30 0.00 X 0 0 0 MATT CULLEN TRUSTEE 0.30 0.00 X 0 0 0 GRETCHEN DAVIDSON TRUSTEE 0.30 0.00 X 0 0 0 LINDA DRESNER TRUSTEE 0.30 0.00 X 0 0 0 NICOLE EISENBERG TRUSTEE 0.30 0.00 X 0 0 0 DAVID T FISCHER TRUSTEE 0.30 0.00 X 0 0 0 ALFRED J FISHER III TRUSTEE 0.30 0.00 X 0 0 0 NATHAN M FORBES TRUSTEE 0.30 0.00 X 0 0 0 RAPLH GILLES TRUSTEE 0.30 0.00 X 0 0 0 NANCY GROSFELD TRUSTEE 0.30 0.00 X 0 0 0 SHEILA HAMP TRUSTEE 0.30 0.00 X 0 0 0 DAVID M HEMPSTEAD TRUSTEE 0.30 0.00 X 0 0 0 DANIALLE KARMANOS TRUSTEE 0.30 0.00 X 0 0 0 DON MANVEL TRUSTEE 0.30 0.00 X 0 0 0 JAMES M NICHOLSON TRUSTEE 0.30 0.00 X 0 0 0 WILLIAM PARFET TRUSTEE 0.30 0.00 X 0 0 0 ROGER S PENSKE TRUSTEE 0.30 0.00 X 0 0 0 SANDRA PIERCE TRUSTEE 0.30 0.00 X 0 0 0 STEPHEN POLK TRUSTEE 0.30 0.00 X 0 0 0 WALTRAUD E PRECHTER TRUSTEE 0.30 0.00 X 0 0 0 JAMES E PRESS TRUSTEE - LEFT MAY 2016 0.30 0.00 X 0 0 0 JOHN RAKOLTA JR TRUSTEE 0.30 0.00 X 0 0 0 MICHAEL RITCHIE TRUSTEE 0.30 0.00 X 0 0 0 SYDNEY L ROSS TRUSTEE 0.30 0.00 X 0 0 0 LLOYD SEMPLE TRUSTEE 0.30 0.00 X 0 0 0 ANTHONY L SOAVE TRUSTEE 0.30 0.00 X 0 0 0 ELEANOR F SULLIVAN TRUSTEE 0.30 0.00 X 0 0 0 MAUREEN P VALADE TRUSTEE 0.30 0.00 X 0 0 0 EDWARD T WELBURN TRUSTEE 0.30 0.00 X 0 0 0 SOOSHIN CHOI PROVOST AND VP - ACADEMIC AFFAIRS 40.00 0.00 X 254661 0 25872 ANNE D BECK VP - FINANCE & ADMINISTRATION 40.00 2.00 X 235938 0 24680 NINA HOLDEN VP - INSTITUTIONAL ADVANCEMENT 40.00 0.00 X 192457 0 21257 JULIE HINGELBERG VP - ENROLLMENT & STUDENT SERVICES 40.00 0.00 X 165029 0 17276 PAUL SNYDER ASSOC PROF OF TRANSPORTATION DESIGN 40.00 0.00 X 197386 0 19446 JOANNE HEALY DEAN OF GRADUATE STUDIES/PROFESSOR 40.00 0.00 X 165963 0 20284 GREGORY FRASER DIRECTOR OF ITS 40.00 0.00 X 149137 0 18425 KUNIHISA ITO PROFESSOR TRANSPORTATION DESIGN 40.00 0.00 X 142765 0 19252 VINCENT CARDUCCI DEAN OF UNDERGRADUATE STUDIES 40.00 0.00 X 132468 0 15685 2069117 0 216409 22 0 1 0 ARGONAUT BUILDING MASTER TENANT LLC 201 E KIRBY DETROIT MI 48202 SPACE RENTAL/PROPERTY MANAGEMENT 5568947 ROK CONSTRUCTION SERVICES LLC 15 E KIRBY ST SUITE 105 B-1 DETROIT MI 48202 CONSTRUCTION SERVICES 2698148 SODEXO INC & AFFILIATES 500 ROSS ST 154-0455 PITTSBURGH PA 152620001 FOOD SERVICE 1075098 GUARDSMARK LLC PO BOX 11407 BIRMINGHAM AL 352463000 SECURITY SERVICES 870902 FOREMOST COMMUNICATION PO BOX 30516 LANSING MI 489098016 PRINT AND DISTRIBUTION SERVICES 580678 19 2329455 3821006 11860283 334264 18010744 TUITION 611600 48976469 48976469 COURSE/LAB FEES 611600 1252358 1252358 REGISTRATION FEES 611600 305500 305500 APPLICATION FEES 611600 47265 47265 MATERIAL FEES 611600 14391 14391 50595983 581493 -1265 582758 -612311 -612311 2789550 251517 2538033 2538033 2481087 56946 41302468 21084 40861984 2810 440484 18274 458758 458758 820793 2329455 1045166 -224373 -224373 1103182 715325 387857 387857 MEAL PLAN 900099 881361 881361 BUILDING SERVICES 900099 697499 697499 DEVELOPER FEE 531390 512874 512874 2055175 242246 209393 1603536 4146909 75883093 54713551 905627 2253171 19252218 19252218 1655313 1655313 1418181 266484 932086 219611 18986901 10711669 7836426 438806 1009193 472630 497210 39353 1896985 496698 1371190 29097 1427279 799501 579126 48652 398493 398493 204404 204404 333484 333484 2078164 1150850 638488 288826 1110489 79203 1024176 7110 2467242 1353411 1056066 57765 777251 209979 567272 8236135 6766611 1469524 412883 203821 176663 32399 165840 31818 128002 6020 1262796 1262796 3834596 3067677 766919 413625 413625 MEAL PLAN/CATERING 1935694 157414 1764768 13512 CAMPUS EVENTS 281291 34538 246753 DUES/MEMBERSHIPS 223264 104681 115364 3219 BAD DEBT EXPENSE 157613 157613 702185 87303 589900 24982 70641519 47059432 22372735 1209352 10624 10542 25184662 22763831 3474424 17596854 12925171 2411288 9206392 9206392 472750 528665 992500 1047629 129926562 60497094 62818539 69429468 15949734 0 71003809 64851598 1914275 18008490 203952880 205854757 5737703 8021015 4523577 1536828 24116073 39840371 399689 476075 34777042 49874289 X 139528133 124454816 25796915 27385804 3850790 4139848 169175838 155980468 203952880 205854757 X 5241574 -1380571 761129 -17817502 X X 0 1 X 1 1 1 X 15668681 10364618 11513816 11872694 18010744 67430553 15668681 10364618 11513816 11872694 18010744 67430553 7120610 60309943 3251548 3597491 3921135 4368482 2759997 17898653 -9304 -20284 56690 40457 49901 117460 2333900 2431769 2061619 3477442 3527511 13832241 99278907 232259820 0.60750 0.59100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3850790 289058 252077 118901 133176 4139848 3767791 82999 247068 115431 131637 3850790 3668442 99349 242156 110723 131433 3767791 3559664 108778 243186 111070 132116 3668442 3556905 2759 228179 99410 128769 3559664 0.00000 1.00000 0.00000 0 0 3284310 3284310 82450132 32886394 49563738 32894829 25868038 7026791 11297291 1742662 9554629 69429468 ALTERNATIVE INVESTMENTS 20527313 F INVESTMENT IN CCS ARGONAUT HOLDINGS INC -1296975 C OTHER 45621260 F 64851598 DEPOSIT WITH TRUSTEE 18008490 18008490 DEPOSITS 190424 DUE TO AGENCY (STUDENT ORGANIZATION) 285651 476075 PART V, LINE 4: ENDOWMENT EARNINGS ARE USED TO PROVIDE SCHOLARSHIPS TO STUDENTS, AND LECTURE SERIES TO STUDENTS, FACULTY AND COMMUNITY. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 SCHEDULE E, PART I, LINE 3 A NONDISCRIMINATORY POLICY IS PUBLICIZED ON OUR WEBSITE, IN ALL OF OUR MAILINGS TO POTENTIAL STUDENTS, ON BROCHURES, ADMISSIONS MATERIALS AND FINANCIAL AID BROCHURES. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION HAS RECEIVED AND CONTINUES TO RECEIVE STUDENT FINANCIAL AID AND GRANTS FROM GOVERNMENTAL AGENCIES FOR A NINE-DAY PERIOD, FROM JANUARY 20 TO JANUARY 29, 2016, THE ORGANIZATION WAS TOLD BY THE US DEPARTMENT OF EDUCATION TO CEASE DISBURSING TITLE IV, HEA FUNDS AT ONE BUILDING PENDING THE SUBMISSION OF ADDITIONAL INFORMATION. ON JANUARY 29, 2016, THE DEPARTMENT NOTIFIED THE ORGANIZATION THAT IT COULD RESUME DISBURSING SUCH FUNDING AT THE BUILDING SITE. 1 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 18000 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 1227827 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 51000 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 60894 NORTH AMERICA 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 67500 SOUTH AMERICA 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 44715 SOUTH ASIA 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 171910 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES GRANT TO RECIPIENT IN THE REGION 13467 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 13815331 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 1438024 0 0 0 0 0 0 1655313 15253355 16908668 GRANTS AND SCHOLARSHIPS RUSSIA AND NEIGHBORING STATES 2 18000 GRANTS AND SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS N/A GRANTS AND SCHOLARSHIPS EAST ASIA AND THE PACIFIC 110 1227827 GRANTS AND SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS N/A GRANTS AND SCHOLARSHIPS EUROPE 5 51000 GRANTS AND SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS N/A GRANTS AND SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 3 60894 GRANTS AND SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS N/A GRANTS AND SCHOLARSHIPS NORTH AMERICA 8 67500 GRANTS AND SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS N/A GRANTS AND SCHOLARSHIPS SOUTH AMERICA 3 44715 GRANTS AND SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS N/A GRANTS AND SCHOLARSHIPS SOUTH ASIA 11 171910 GRANTS AND SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS N/A GRANTS AND SCHOLARSHIPS SUB SAHARAN AFRICA 1 13467 GRANTS AND SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS N/A 1 0 1 0 1 0 PART I, LINE 2: FUNDS ARE NOT USED OUTSIDE OF THE UNITED STATES RATHER THEY ARE USED BY INTERNATIONAL STUDENTS WHILE ATTENDING SCHOOL IN THE UNITED STATES. AMOUNTS ARE APPLIED DIRECTLY TO STUDENT'S TUITION ACCOUNTS. DETROIT INTL WINE AUCTION 2842353 2075308 767045 150071 765959 STUDENT EXHIBITION 307895 254147 53748 37211 2150 89775 3150248 2329455 820793 187282 2150 855734 1045166 -224373 1 INSTITUTIONAL AID SCHOLARSHIPS FOR FINANCIAL ASSISTANCE 1136 12550399 N/A SCHOLARSHIPS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS INSTITUTIONAL GRANTS FOR FINANCIAL ASSISTANCE 1056 6701819 N/A GRANTS APPLIED AGAINST STUDENT'S TUITION ACCOUNTS PART I, LINE 2: FINANCIAL AID INFORMATION IS PUBLISHED IN THE COLLEGE FOR CREATIVE STUDIES ADMISSIONS MATERIAL, WHICH IS GIVEN TO EACH STUDENT CANDIDATE, AS WELL AS ON THE CCS WEBSITE, WWW.COLLEGEFORCREATIVESTUDIES.EDU. ELIGIBILITY FOR NEED-BASED FINANCIAL AID IS DETERMINED BY AN ANALYSIS OF FAMILY RESOURCES FOR THE MOST RECENT CALENDAR YEAR TO ASSESS A FAMILY'S ABILITY TO CONTRIBUTE TO COLLEGE COSTS. ADJUSTMENTS TO AN APPLICATION CAN BE MADE BECAUSE OF A MAJOR CHANGE IN CIRCUMSTANCE, SUCH AS DEATH, DIVORCE, OR LOSS OF EMPLOYMENT/BENEFITS. TO RECEIVE FEDERAL OR STATE FINANCIAL AID FROM CCS, STUDENTS MUST DEMONSTRATE FINANCIAL NEED, BE ACCEPTED FOR ENROLLMENT IN A DEGREE-SEEKING PROGRAM, BE ENROLLED AT THE COLLEGE, MAINTAIN A SATISFACTORY ACADEMIC PROGRESS, AND BE A U.S. CITIZEN OR PERMANENT RESIDENT. IN ADDITION, A STUDENT MUST BE REGISTERED WITH SELECTIVE SERVICE (OR BE EXEMPT) AND CANNOT OWE A REFUND ON PREVIOUS TITLE IV FUNDS RECEIVED OR BE IN DEFAULT ON ANY STUDENT LOAN. ALL STUDENTS MUST COMPLETE THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) TO BE CONSIDERED FOR NEED-BASED AID. THIS FORM IS AVAILABLE ON-LINE AT FAFSA.ED.GOV OR HIGH SCHOOL GUIDANCE OFFICES, OR ANY COLLEGE FINANCIAL AID OFFICE. THE RECOMMENDED FILING DEADLINE FOR HIGH SCHOOL SENIORS RESIDING IN THE STATE OF MICHIGAN WHO ARE CONSIDERING STATE AID IS MARCH 1ST. TRANSFER AND CONTINUING STUDENTS SHOULD SUBMIT THEIR APPLICATION BY MARCH 1ST AS WELL. THE FINANCIAL AID CYCLE FAVORS THOSE STUDENTS WHO FILE IN A TIMELY FASHION AND COMPLETE THE REQUIRED DOCUMENTATION EARLY. CCS' TITLE IV CODE IS 006771. GRANT/SCHOLARSHIP AMOUNTS ARE APPLIED DIRECTLY TO STUDENT'S TUITION ACCOUNTS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 RICHARD L ROGERS PRESIDENT 419348 0 0 0 13965 0 24100 0 10132 0 467545 0 0 0 SOOSHIN CHOI PROVOST AND VP - ACADEMIC AFFAIRS 252382 0 0 0 2279 0 15260 0 10612 0 280533 0 0 0 ANNE D BECK VP - FINANCE & ADMINISTRATION 232794 0 0 0 3144 0 14420 0 10260 0 260618 0 0 0 NINA HOLDEN VP - INSTITUTIONAL ADVANCEMENT 191838 0 0 0 619 0 11820 0 9437 0 213714 0 0 0 JULIE HINGELBERG VP - ENROLLMENT & STUDENT SERVICES 163588 0 0 0 1441 0 9880 0 7396 0 182305 0 0 0 PAUL SNYDER ASSOC PROF OF TRANSPORTATION DESIGN 197386 0 0 0 0 0 12033 0 7413 0 216832 0 0 0 JOANNE HEALY DEAN OF GRADUATE STUDIES/PROFESSOR 165148 0 0 0 815 0 10364 0 9920 0 186247 0 0 0 GREGORY FRASER DIRECTOR OF ITS 148428 0 0 0 709 0 9210 0 9215 0 167562 0 0 0 KUNIHISA ITO PROFESSOR TRANSPORTATION DESIGN 141099 0 0 0 1666 0 8864 0 10388 0 162017 0 0 0 PART I, LINE 1A THE PRESIDENT RECEIVES HEALTH OR SOCIAL CLUB DUES. THE HEALTH OR SOCIAL CLUB DUES WERE INCLUDED IN TAXABLE COMPENSATION. A MICHIGAN FINANCE AUTHORITY 800596186 594479CW5 2016-01-07 40349089 TO FINANCE THE ACQUISITION AND CONSTRUCTION OF EDUCATIONAL FACILITIES. 0 0 0 A 40349089 484327 18000000 21864763 2017 1 0 0 1 A 0 0 0 0 0.01170 0.00500 0.01670 0 0 0 A 0 1 1 0 0 0 0 0 0 A 1 X 33 59487 DONOR STATED VALUE X 10235 COMPARABLE COSTS X 6100 RETAIL COST X 1 10998 FAIR MARKET VALUE X 3 30577 MARKET QUOTATION X 55 249544 COMPARABLE COSTS X CLASSROOM SUPPLIES 17 66298 RETAIL COST 0 1 0 FORM 990, PART III, LINE 3 THE RENOVATION OF THE ARGONAUT BUILDING WAS COMPLETED AND THE BUILDING IS NOW BEING LEASED. THE BUILDING HOUSES ART AND DESIGN EDUCATION, AS WELL AS PROVIDES ADDITIONAL STUDENT HOUSING. FORM 990, PART VI, SECTION A, LINE 2 KC CRAIN AND KEITH CRAIN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE 990 WILL BE REVIEWED BY THE CHAIR OF THE FINANCE AND AUDIT COMMITTEE BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE COLLECTED ANNUALLY FROM BOARD MEMBERS. DURING THE YEAR IF A CONFLICT ARISES, A BOARD MEMBER EXCUSES HIMSELF/HERSELF FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS AND DECIDES ANNUAL SALARY INCREASES OF THE PRESIDENT, AND OTHER OFFICERS USING COMPARABILITY SURVEYS SUCH AS AICAD AND MI COLLEGE PRESIDENTS. THERE WERE SALARY INCREASES IN SEPTEMBER 2015 AND SEPTEMBER 2016. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN/LOSS ON SUBSIDIARY -30,771,922. BAD DEBT RECOVERY RELATED TO PLEDGES 12,727,672. CONSOLIDATION NET ASSET ADJUSTMENT 226,748. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR CCS COMMUNITY DEVELOPMENT LLC 201 E KIRBY DETROIT MI 48202 262730307 CONSTRUCTION DEVELOPMENT MANAGER MI 512874 17 COLLEGE FOR CREATIVE STUDIES ARGONAUT BUILDING MASTER TENANT 201 E KIRBY DETROIT MI 48202 262958271 MANAGE, LEASE AND MAINTAIN THE BUILDING MI COLLEGE FOR CREATIVE STUDIES USBCDE INVESTMENT FUND XXII 201 E KIRBY DETROIT MI 48202 261962040 INVESTMENT FUND MI COLLEGE FOR CREATIVE STUDIES ARGONAUT CAMPUS DEVELOPER LLC 201 E KIRBY DETROIT MI 48202 261097667 OWN AND REHABILITATE THE ARGONAUT BUILDING MI COLLEGE FOR CREATIVE STUDIES CCS ARGONAUT HOLDINGS INC 201 E KIRBY DETROIT MI 48202 262958259 MANAGE ARGONAUT PROJECT HOLDING COMPANY MI COLLEGE FOR CREATIVE STUDIES C -3123998 36626835 1.00000 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 CCS ARGONAUT HOLDINGS INC F 139343 ACTUAL AMT PAID FROM HOLDINGS CCS ARGONAUT HOLDINGS INC D 6514885 LOAN FROM CCS TO HOLDINGS CCS ARGONAUT HOLDINGS INC A 82982 INTEREST ACCRUED BY CCS FOR LOAN