2016-05-16T06:38:54-05:00 2015-06-30 381357951 PLANTE & MORAN PLLC 2601 CAMBRIDGE COURT SUITE 500 AUBURN HILLS MI 48326 990 2014-07-01 381550064 COLLEGE FOR CREATIVE STUDIES COLL 3136647440 201 E KIRBY DETROIT MI 48202 ANNE D BECK VP - FINANCE & ADMINISTRATION 3136647440 2016-05-12 1 LYNNE HUISMANN CPA P00053811 2483757100 2014 2016-08-17 19:52:53Z RICHARD L ROGERS 201 E KIRBY DETROIT MI 48202 85919845 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 FOUR 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. 41 40 1031 121 968658 39457 11513816 11872694 44632629 47235077 3509160 2995347 5092127 6956280 64747732 69059398 17582174 19078260 0 0 21900521 23428114 0 0 961370 23194384 24759361 62677079 67265735 2070653 1793663 208226949 203952880 35143801 34777042 173083148 169175838 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 0 43822949 19078260 51222334 COLLEGE LEVEL ENVIRONMENT IN ART AND DESIGN. AVERAGE ENROLLMENT WAS 1,398 IN DEGREE SEEKING PROGRAMS AND 145 IN CONTINUING EDUCATION. 43822949 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 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 1 195 0 1 1031 1 1 1 1 CJ BD 0 0 0 1 1 1 15 0 0 0 X 41 40 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 X X 421832 0 25393 KEITH E CRAIN CHAIRMAN 0.30 X X 0 0 0 LYNN F ALANDT VICE CHAIRMAN 0.30 X X 0 0 0 JAMES H VANDENBERGHE TREASURER 0.30 X X 0 0 0 ALPHONSE S LUCARELLI SECRETARY 0.30 X X 0 0 0 ROBERT H BLUESTEIN TRUSTEE 0.30 X 0 0 0 THOMAS C BUHL TRUSTEE 0.30 X 0 0 0 DARRELL BURKS TRUSTEE 0.30 X 0 0 0 MORAY CALLUM TRUSTEE 0.30 X 0 0 0 FRANK CAMPANALE TRUSTEE 0.30 X 0 0 0 THOMAS CELANI TRUSTEE 0.30 X 0 0 0 LOIS P COHN TRUSTEE 0.30 X 0 0 0 VAN E CONWAY TRUSTEE 0.30 X 0 0 0 GARY L COWGER TRUSTEE 0.30 X 0 0 0 KC CRAIN TRUSTEE 0.30 X 0 0 0 MATT CULLEN TRUSTEE 0.30 X 0 0 0 GRETCHEN DAVIDSON TRUSTEE 0.30 X 0 0 0 LINDA DRESNER TRUSTEE 0.30 X 0 0 0 IRMA B ELDER LEFT OCTOBER '14 TRUSTEE 0.30 X 0 0 0 JAMES FARLEY LEFT DECEMBER '14 TRUSTEE 0.30 X 0 0 0 DAVID T FISCHER TRUSTEE 0.30 X 0 0 0 ALFRED J FISHER III TRUSTEE 0.30 X 0 0 0 NATHAN M FORBES TRUSTEE 0.30 X 0 0 0 RAPLH GILLES TRUSTEE 0.30 X 0 0 0 NANCY GROSFELD TRUSTEE 0.30 X 0 0 0 SHEILA HAMP TRUSTEE 0.30 X 0 0 0 DAVID M HEMPSTEAD TRUSTEE 0.30 X 0 0 0 DANIALLE KARMANOS TRUSTEE 0.30 X 0 0 0 MARIA LEONHAUSER LEFT DECEMBER '14 TRUSTEE 0.30 X 0 0 0 JAMES M NICHOLSON TRUSTEE 0.30 X 0 0 0 THOMAS D OGDEN PART YEAR TRUSTEE 0.30 X 0 0 0 WILLIAM PARFET TRUSTEE 0.30 X 0 0 0 ROGER S PENSKE TRUSTEE 0.30 X 0 0 0 SANDRA PIERCE TRUSTEE 0.30 X 0 0 0 STEPHEN POLK TRUSTEE 0.30 X 0 0 0 WALTRAUD E PRECHTER TRUSTEE 0.30 X 0 0 0 JAMES E PRESS TRUSTEE 0.30 X 0 0 0 JOHN RAKOLTA JR TRUSTEE 0.30 X 0 0 0 MICHAEL RITCHIE TRUSTEE 0.30 X 0 0 0 SYDNEY L ROSS TRUSTEE 0.30 X 0 0 0 LLOYD SEMPLE TRUSTEE 0.30 X 0 0 0 ANTHONY L SOAVE TRUSTEE 0.30 X 0 0 0 ELEANOR F SULLIVAN TRUSTEE 0.30 X 0 0 0 A ALFRED TAUBMAN LEFT APRIL '15 TRUSTEE 0.30 X 0 0 0 MAUREEN P VALADE TRUSTEE 0.30 X 0 0 0 EDWARD T WELBURN TRUSTEE 0.30 X 0 0 0 SOOSHIN CHOI PROVOST 40.00 X 253968 0 27077 ANNE D BECK VP - FINANCE & ADMINISTRAT 40.00 5.00 X 227226 0 23394 NINA HOLDEN VP - INSTITUTIONAL ADVANCE 40.00 X 183792 0 19081 JULIE HINGELBERG DEAN OF STUDENT SERVICES 40.00 X 158224 0 15900 JOANNE HEALY DEAN OF GRADUATE STUDIES/P 40.00 X 163424 0 18651 KUNISHA ITO PROFESSOR TRANSPORTATION D 40.00 X 139767 0 17553 GREGORY FRASER DIRECTOR OF ITS 40.00 X 144300 0 17005 ALEXANDER KLATT CHAIR MFA TRANSPORTATION DESIGN/ PROFESSOR 40.00 X 138980 0 14393 MARIA LUISA ROSSI CHAIR MFA DESIGN/ PROFESSOR 40.00 X 128954 0 8265 1960467 0 186712 20 0 1 0 ARGONAUT BUILDING MASTER TENANT LLC 201 E KIRBY DETROIT MI 48202 SPACE RENTAL/PROPERTY MANAGEMENT 5519266 ROK CONSTRUCTION SERVICES LLC 15 E KIRBY ST SUITE 105 B-1 DETROIT MI 48202 CONSTRUCTION SERVICES 1503477 SODEXO INC & AFFILIATES 500 ROSS ST 154-0455 PITTSBURGH PA 152620001 FOOD SERVICE 1079302 GUARDSMARK LLC PO BOX 11407 BIRMINGHAM AL 352463000 SECURITY SERVICES 1043477 FOREMOST COMMUNICATION PO BOX 30516 LANSING MI 489098016 PRINT AND DISTRIBUTION SERVICES 779454 16 1941219 3555195 6376280 284300 11872694 TUITION 611600 45608434 45608434 COURSE/LAB FEES 611600 1241196 1241196 REGISTRATION FEES 611600 318600 318600 MATERIAL FEES 611600 33595 33595 APPLICATION FEES 611600 33252 33252 47235077 1761139 1761139 2317 2317 2605026 242726 2362300 2362300 2291205 71095 16278748 22692 14993273 76276 1285475 -53584 1231891 1231891 756350 1941219 846347 -89997 -89997 1057634 701825 355809 355809 BUILDING SERVICES 900099 738436 738436 DEVELOPER FEE 531390 737957 737957 MEAL PLAN 900099 717682 717682 2134093 240413 230222 1663458 4328168 69059398 51222334 968658 4995712 17416912 17416912 1661348 1661348 1310957 197055 901067 212835 18002135 9856630 7744650 400855 962158 441928 486855 33375 1781472 552297 1179151 50024 1371392 755426 569174 46792 115153 115153 179395 179395 486221 486221 1621206 1095508 444731 80967 1600902 1592270 8632 2458902 1177271 1203958 77673 802210 215747 586463 8058149 6593006 1465143 401648 206393 166226 29029 124108 26169 97776 163 1495406 1495406 3919602 3135682 783920 362850 362850 MEAL PLAN/CATERING 1773309 140366 1627718 5225 CAMPUS EVENTS 285526 8740 276786 BAD DEBT EXPENSE 231499 231499 DUES/MEMBERSHIPS 207419 94916 109543 2960 635856 16056 606960 12840 67265735 43822949 22481416 961370 10569 10624 22426157 25184662 4881870 3474424 13881861 12925171 8856392 9206392 478233 472750 879471 992500 120161339 57342800 61931815 62818539 16743148 15949734 76225199 71003809 1912234 1914275 208226949 203952880 6348486 5737703 3818082 4523577 24546540 24116073 430693 399689 35143801 34777042 X 140665247 139528133 28650110 25796915 3767791 3850790 173083148 169175838 208226949 203952880 X 1793663 -4832824 -868149 X X 0 1 X 1 1 1 X 11767111 15668681 10364618 11513816 11872694 61186920 11767111 15668681 10364618 11513816 11872694 61186920 6730923 54455997 3085473 3251548 3597491 3921135 4368482 18224129 -5835 -9304 -20284 56690 40456 61723 2371498 2333900 2431769 2061619 3477442 12676228 92149000 218953119 0.59100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3767791 82999 247068 115431 131637 3850790 3668442 99349 242156 110723 131433 3767791 3559664 108778 243186 111070 132116 3668442 3556905 2759 228179 99410 128769 3559664 3473546 83359 239302 103633 135669 3556905 0.95000 0.05000 0 0 3284310 3284310 80926567 31130916 49795651 31325471 23537011 7788460 4624991 2674873 1950118 62818539 ALTERNATIVE INVESTMENTS 14296461 F INVESTMENT IN CCS ARGONAUT HOLDINGS, INC. 28590846 C GMO GLOBAL REAL RETURN 11790923 F OTHER 16325579 F 71003809 DEPOSITS 179771 DUE TO AGENCY (STUDENT ORGANIZATIONS) 219918 399689 X PART V, LINE 4: ENDOWMENT EARNINGS ARE USED TO PROVIDE SCHOLARSHIPS TO STUDENTS, AND LECTURE SERIES TO STUDENTS, FACULTY AND COMMUNITY. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT CCS IS A TAX-EXEMPT INSTITUTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS AN EDUCATIONAL INSTITUTION DESCRIBED IN SECTION 170(B)(I)(A)(II) OF THE CODE. NO PROVISION FOR TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR CCS. THE ORGANIZATION FILES TAX RETURNS IN U.S. FEDERAL AND STATE OF MICHIGAN JURISDICTIONS. INCOME TAX FILING REMAIN OPEN FOR POTENTIAL EXAMINATIONS FOR THE LAST THREE YEARS. THE ORGANIZATION'S UNRECOGNIZED TAX BENEFITS WERE NOT DEEMED SIGNIFICANT. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL TAXES, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDING JUNE 30, 2011 AND EARLIER. THERE WERE NO PENALTIES OR INTEREST RECOGNIZED DURING THE YEAR OR ACCRUED AT YEAR END. 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 GOVERMENTAL 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 GRANT TO RECIPIENTS IN THE REGION 13000 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 1190468 EUROPE 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 81000 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS IN THE REGION 102678 NORTH AMERICA 0 0 PROGRAM REVENUE GRANTS TO RECIPIENTS IN THE REGION 79831 SOUTH AMERICA 0 0 PROGRAM REVENUE GRANTS TO RECIPIENTS IN THE REGION 23850 SOUTH ASIA 0 0 PROGRAM REVENUE GRANTS TO RECIPIENTS IN THE REGION 136210 SUB SAHARAN AFRICA 0 0 PROGRAM REVENUE GRANTS TO RECIPIENTS IN THE REGION 34311 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 13170929 0 0 0 0 0 0 1661348 13170929 14832277 GRANTS AND SCHOLARSHIPS EAST ASIA AND THE PACIFIC 109 1190468 APPLIED AGAINST STUDENT'S TUITION ACCOUNT GRANTS AND SCHOLARSHIPS EUROPE 8 81000 APPLIED AGAINST STUDENT'S TUITION ACCOUNT GRANTS AND SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 5 102678 APPLIED AGAINST STUDENT'S TUITION ACCOUNT GRANTS AND SCHOLARSHIPS SOUTH ASIA 7 136210 APPLIED AGAINST STUDENT'S TUITION ACCOUNT GRANTS AND SCHOLARSHIPS NORTH AMERICA 8 79831 APPLIED AGAINST STUDENT'S TUITION ACCOUNT GRANTS AND SCHOLARSHIPS SOUTH AMERICA 1 23850 APPLIED AGAINST STUDENT'S TUITION ACCOUNT GRANTS AND SCHOLARSHIPS SUB SAHARAN AFRICA 2 34311 APPLIED AGAINST STUDENT'S TUITION ACCOUNT GRANTS AND SCHOLARSHIPS RUSSIA AND NEIGHBORING STATES 2 13000 APPLIED AGAINST STUDENT'S TUITION ACCOUNT 0 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 2407029 1697271 709758 146238 575984 STUDENT EXHIBITION 290540 243948 46592 34375 2100 87650 2697569 1941219 756350 180613 2100 663634 846347 -89997 1 INSTITUTIONAL AID SCHOLARSHIPS FOR FINANCIAL ASSISTANCE 1212 11209311 INSTITUTIONAL GRANTS FOR FINANCIAL ASSISTANCE 1082 6207601 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 407712 0 0 0 14120 0 15600 0 9793 0 447225 0 0 0 SOOSHIN CHOI PROVOST 252323 0 0 0 1645 0 14950 0 12127 0 281045 0 0 0 ANNE D BECK VP - FINANCE & ADMINISTRAT 225076 0 0 0 2150 0 14000 0 9394 0 250620 0 0 0 NINA HOLDEN VP - INSTITUTIONAL ADVANCE 183397 0 0 0 395 0 11384 0 7697 0 202873 0 0 0 JULIE HINGELBERG DEAN OF STUDENT SERVICES 156852 0 0 0 1372 0 9480 0 6420 0 174124 0 0 0 JOANNE HEALY DEAN OF GRADUATE STUDIES/P 162625 0 0 0 799 0 10184 0 8467 0 182075 0 0 0 KUNISHA ITO PROFESSOR TRANSPORTATION D 138146 0 0 0 1621 0 8702 0 8851 0 157320 0 0 0 GREGORY FRASER DIRECTOR OF ITS 143618 0 0 0 682 0 8920 0 8085 0 161305 0 0 0 ALEXANDER KLATT CHAIR MFA TRANSPORTATION DESIGN/ PRO 136842 0 0 0 2138 0 7000 0 7393 0 153373 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 HIGHER EDUCATION FACILITIES AUTHORITY 521285150 594519R44 2008-07-24 25971854 TO FINANCE THE ACQUISITION AND CONSTRUCTION OF EDUCATIONAL FACILITIES. 0 0 0 A 470000 25971854 1021377 1224578 10349713 519437 12856749 2011 0 1 1 1 A 0 0 0 0 0.01600 0.00530 0.02130 0 0 0 A 0 0 0 1 1 0 0 0 0 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MICHIGAN HIGHER EDUCATION FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2013 X 27 31500 DONOR STATED VALUE X 11326 COMPARABLE COSTS X 10645 RETAIL COST X 1 20224 MARKET QUOTATIONS X 63 219041 COMPARABLE COSTS X CLASSROOM SUPPLIES 8 9263 RETAIL COST X GIFT CARDS 5 2525 RETAIL COST 1 0 1 0 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 2014 AND SEPTEMBER 2015. 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 -868,149. 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 737957 11206193 COLLEGE FOR CREATIVE STUDIES ARGONAUT CAMPUS DEVELOPER LLC 201 E KIRBY DETROIT MI 48202 261097667 OWN AND REHABILITATE THE ARGONAUT BUILDING MI N/A N/A 0 0 CCS ARGONAUT HOLDINGS INC 201 E KIRBY DETROIT MI 48202 262958259 MANAGE ARGONAUT PROJECT HOLDING COMPANY MI COLLEGE FOR CREATIVE STUDIES C 3663228 29833277 1.00000 1 1 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 ARGONAUT CAMPUS DEVELOPER LLC A 737975 ACTUAL AMT ACCRUED ON ACD'S BOOKS ARGONAUT CAMPUS DEVELOPER LLC D 23974200 ACTUAL LOAN BALANCE AS OF 6/30/15 ARGONAUT CAMPUS DEVELOPER LLC L 26082 ACTUAL AMOUNT PAID/ACCRUED CCS ARGONAUT HOLDINGS INC F 133921 ACTUAL AMT PAID FROM HOLDINGS CCS ARGONAUT HOLDINGS INC D 6514885 LOAN FROM CCS TO HOLDINGS CCS ARGONAUT HOLDINGS INC A 79482 INTEREST ACCRUED BY CCS FOR LOAN