TCS EDUCATION SYSTEM: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- TCS EDUCATION SYSTEM (EIN 27-0717860)
- Tax period
- 2011-06-01 to 2012-05-31
- Filed
- 2013-01-15
- IRS object ID
- 201340159349301509
- Schema version
- 2011v1.5
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-01-15T14:35:08-06:00 | Timestamp |
| Tax Period End Date | 2012-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERNST & YOUNG US LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 MONUMENT CIRCLE STE 2600 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270717860 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TCS Education System | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % MICHAEL SHERMAN | InCareOfName |
| Name Control | TCSE | NameControl |
| Phone | 3123791699 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 North Orleans | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60654 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Glenn Renzulli | Name |
| Title | Corporate Treasurer | Title |
| Date Signed | 2013-01-15 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3176817000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Michael Horowitz | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 North Orleans Suite 1050 | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60654 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 35014591 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.tcsedsystem.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2009 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | TCS EDUCATION SYSTEM PREPARES INNOVATIVE, PURPOSEFUL AGENTS OF CHANGE WHO SERVE OUR GLOBAL COMMUNITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 228 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 22834480 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 10520 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 43970605 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 35020064 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | -15993 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 158156 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 66963241 | TotalRevenuePriorYear |
| Total Revenue Current Year | 35014591 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 11625 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 18044761 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 14206779 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 30231831 | OtherExpensePriorYear |
| Other Expenses Current Year | 13126896 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 48276592 | TotalExpensesPriorYear |
| Total Expenses Current Year | 27345300 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 18686649 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 7669291 | RevenuesLessExpensesCY |
| Total Assets BOY | 43173360 | TotalAssetsBOY |
| Total Assets EOY | 31024373 | TotalAssetsEOY |
| Total Liabilities BOY | 28500368 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 8707490 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 14672992 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 22316883 | NetAssetsOrFundBalancesEOY |
| Mission Description | The TCS Education System prepares and engages innovative, purposeful agents of change who serve our global community. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 18199806 | Expense |
| Grants | 11625 | Grants |
| Revenue | 35020064 | Revenue |
| Description | TCS Education System provides administration and support services to affiliated 501(c)(3) educational institutions. Supporting functions include human resources, finance, accounting, information technology, administration, marketing, student services, facilities, and student accounts. | Description |
| Total Program Service Expense | 18199806 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | true | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 26 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 228 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MICHAEL SHERMAN | NamePerson |
| Telephone Number | 3123791681 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 NORTH ORLEANS SUITE 1050 | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60654 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (32 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee | Key EmployeeKeyEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| Ricardo Grunsten | |||||||||
| Board Chair | 2.0 | X | 0 | 0 | 0 | ||||
| Edward Bergmark | |||||||||
| Vice Chair | 2.0 | X | 0 | 0 | 0 | ||||
| Richard Chaifetz | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Dean Chung | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Allen Cizner | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Steven Cohen | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| John DelMonaco MAY 2012 | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Paul Dillion MAY 2012 | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Dorothy Farris | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Bruce Fox | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Linda Havard | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| William Houston | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Kevin Kotecki | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Joe Layng | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Douglas Patinkin | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Mary Pattiz | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Matthew Sauer | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Mary Tudela | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Michael Horowitz | |||||||||
| Corporate President/Trustee | 24.0 | X | 593417 | 0 | 112724 | X | |||
| Steven Nakisher | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| George Mitchell | |||||||||
| Trustee | 2.0 | X | 0 | 0 | 0 | ||||
| Glenn Renzulli | |||||||||
| Corporate Treasurer | 24.0 | 149038 | 0 | 0 | X | ||||
| Jennifer DeMay | |||||||||
| Corporate Secretary | 24.0 | 172679 | 0 | 9259 | X | ||||
| LaKeisha Marsh | |||||||||
| Asst. Corporate Secretary | 24.0 | 99413 | 0 | 9111 | X | ||||
| Shari Mikos | |||||||||
| Asst. Corporate Secretary | 24.0 | 85379 | 0 | 10921 | X | ||||
| Michele Nealon-Woods | |||||||||
| Institution President | 2.0 | 229649 | 0 | 26678 | X | ||||
| Patricia Breen | |||||||||
| Senior V.P. of Academic Affair | 2.0 | 86539 | 138462 | 15750 | X | ||||
| Robyn Palmershein | |||||||||
| V.P. Admissions | 40.0 | 166179 | 0 | 21071 | X | ||||
| Mark Greisbaum | |||||||||
| Senior V.P. Business Operation | 40.0 | 50738 | 169126 | 11061 | X | ||||
| Terrence Merkley | |||||||||
| V.P. Information Technology | 40.0 | 161092 | 0 | 13630 | X | ||||
| Tamara Rozhon MAY 2011 | |||||||||
| Former Corporate Secretary | 71003 | 192928 | 20327 | X | |||||
| Jeffery Keith May 2011 | |||||||||
| Former Corporate Treasurer | 598139 | 0 | 9696 | X | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2463265 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 500516 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 260228 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Google Inc | |||||
| Dept 33654 Box 39000 | SAN FRANCISCO | CA | 94139 | MARKETING | 754955 |
| Ernst Young | |||||
| 155 North Wacker Drive | CHICAGO | IL | 60606 | AUDITING/CONSULTING | 552099 |
| Fifth Third Bank | |||||
| PO Box 740523 | CINCINNATI | OH | 45274 | BANKING | 453840 |
| Marketing Support | |||||
| 200 E Randolph | CHICAGO | IL | 60601 | MARKETING | 433155 |
| ATT | |||||
| Payment Center | SACRAMENTO | CA | 95887 | TELEPHONE SERVICES | 382455 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 25 | NumberOfContractorsGT100K |
| All Other Contributions | 10520 | AllOtherContributions |
| Total Contributions | 10520 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Management Fees | 611310 | 34759034 | 34759034 |
| TUITION RELATED TO TEACH-OUT(SCHEDULE O) | 611310 | 247601 | 247601 |
| Fees | 611310 | 46 | 46 |
| Other school revenue | 611310 | 13383 | 13383 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 35020064 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -15993 | TotalRevenueColumn |
| Exclusion | -$15,993 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35014591 | TotalRevenueColumn |
| Related Or Exempt Function Income | 35020064 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$15,993 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11625 | Total |
| Program Services | 11625 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2463264 | Total |
| Management And General | 2463264 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9069112 | Total |
| Program Services | 7255290 | ProgramServices |
| Management And General | 1813822 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 781399 | Total |
| Program Services | 625119 | ProgramServices |
| Management And General | 156280 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1027781 | Total |
| Program Services | 822225 | ProgramServices |
| Management And General | 205556 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 865223 | Total |
| Program Services | 692178 | ProgramServices |
| Management And General | 173045 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 683573 | Total |
| Management And General | 683573 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 365981 | Total |
| Management And General | 365981 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1062732 | Total |
| Management And General | 1062732 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4171326 | Total |
| Program Services | 3337061 | ProgramServices |
| Management And General | 834265 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1183426 | Total |
| Program Services | 946741 | ProgramServices |
| Management And General | 236685 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 740672 | Total |
| Program Services | 592538 | ProgramServices |
| Management And General | 148134 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1438753 | Total |
| Program Services | 1151002 | ProgramServices |
| Management And General | 287751 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 336013 | Total |
| Program Services | 268810 | ProgramServices |
| Management And General | 67203 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 107195 | Total |
| Program Services | 85756 | ProgramServices |
| Management And General | 21439 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 328376 | Total |
| Program Services | 262701 | ProgramServices |
| Management And General | 65675 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2053577 | Total |
| Program Services | 1642862 | ProgramServices |
| Management And General | 410715 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 335154 | Total |
| Program Services | 268123 | ProgramServices |
| Management And General | 67031 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Bad debt | -182539 | -146031 | -36508 |
| Dues/Subscriptions | 161025 | 128820 | 32205 |
| Asset impairment/disposal | 22899 | 22899 | |
| New Initiatives | 100000 | 80000 | 20000 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 218733 | Total |
| Program Services | 174986 | ProgramServices |
| Management And General | 43747 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27345300 | Total |
| Program Services | 18199806 | ProgramServices |
| Management And General | 9145494 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1448386 | BOY |
| EOY | 54568 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 550265 | BOY |
| EOY | 112610 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 491133 | BOY |
| EOY | 756650 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 7131218 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4041319 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4914799 | BOY |
| EOY | 3089899 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35768777 | BOY |
| EOY | 27010646 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43173360 | BOY |
| EOY | 31024373 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5452386 | BOY |
| EOY | 4401438 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1335669 | BOY |
| EOY | 0 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16788060 | BOY |
| EOY | 2877600 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4924253 | BOY |
| EOY | 1428452 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28500368 | BOY |
| EOY | 8707490 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -8161488 | BOY |
| EOY | -517597 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22834480 | BOY |
| EOY | 22834480 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14672992 | BOY |
| EOY | 22316883 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43173360 | BOY |
| EOY | 31024373 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 7669291 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -25400 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type2 | X | SupportingOrg509a3Type2 |
| Certification Checkbox | X | CertificationCheckbox |
| Written IRS Determination | X | WrittenIRSDetermination |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (3 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | Supported Organization NotifiedSupportedOrganizationNotified | Organized In USOrganizedInUS | AmountAmount |
|---|---|---|---|---|---|
| THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY | |||||
| 363005527 | 02 | true | true | true | $0 |
| PACIFIC OAKS EDUCATION CORPORATION | |||||
| 951716809 | 02 | true | true | true | $0 |
| SANTA BARBARA AND VENTURA COLLEGES OF LAW | |||||
| 952592468 | 02 | true | true | true | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 3 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 0 | SumOfAmounts |
| General Explanation | TCS EDUCATION SYSTEM WAS ESTABLISHED TO PROVIDE ADMINISTRATIVE AND MANAGEMENT SERVICES TO ITS SUPPORTED ORGANIZATIONS. TCS EDUCATION SYSTEM PROVIDES SAID SUPPORT TO TCS FOUNDATION, PACIFIC OAKS EDUCATION CORPORATION, SANTA BARBARA AND VENTURA COLLEGES OF LAW, AND THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY AND ALL OF ITS CAMPUSES. AS OF MAY 31, 2012, THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY WAS THE SOLE MEMBER OF EACH OF ITS CAMPUSES LEGAL ENTITY: THE CHICAGO SCHOOL - WASHINGTON, D.C., THE CHICAGO SCHOOL - CALIFORNIA, AND Chicago School of Professional Psychology Counseling Centers. | GeneralExplanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years | |
| Land | Land | |
| Buildings | Buildings |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 829585 | OtherCostOrOtherBasis |
| Depreciation | 269418 | Depreciation |
| Book Value | 560167 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2874101 | OtherCostOrOtherBasis |
| Depreciation | 1927174 | Depreciation |
| Book Value | 946927 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 3427532 | OtherCostOrOtherBasis |
| Depreciation | 1844727 | Depreciation |
| Book Value | 1582805 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3089899 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| DUE FROM RELATED ENTITIES | 25059 |
| NET ASSETS OF AFFILIATES | 22834480 |
| DEFERRED FINANCING COSTS | 95065 |
| GOODWILL | 4056044 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 27010648 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERRED RENT | $545,115 |
| DUE TO RELATED ENTITIES | $857,937 |
| Interest Rate Swap | $25,400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1428452 | TotalOfAmounts |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 3 | NumberOfRecipients |
| Amount Of Cash Grant | 11625 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Form 990, Schedule I | Identifier |
| Return Reference | Description of Organization's Procedures for Monitoring the Use of Grants | ReturnReference |
| Explanation | The Chicago School EDUCATION SYSTEM gives need based and merit-based scholarships. Need based scholarships are monitored through the Department of Education FAFSA form. Students with $0 estimated family contribution (EFC), based on the Department of Education guidelines, will be automatically awarded a NEED BASED scholarship. Merit-based scholarships are granted to students who submit all required admissions documentation by certain deadlines and apply with a 4.0 undergraduate GPA or GRE score of 1300. The Chicago School and its partners award fellowships to students who contribute to the academic community in and outside the classroom. Fellowship receipients dedicate 10 to 15 hours a week of work to the specific department through which the fellowship is offered. Applicants are judged on their ability to demonstrate a committment to learning, developing, and participating in the programmatic, research, and administrative activities within the department office. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | true | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | true | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Michael Horowitz | |||||||||||||
| 470250 | 0 | 70667 | 0 | 52500 | 0 | 110224 | 0 | 2500 | 0 | 706141 | 0 | 0 | 0 |
| Tamara Rozhon MAY 2011 | |||||||||||||
| 60003 | 192928 | 0 | 0 | 11000 | 0 | 0 | 18596 | 673 | 1058 | 71676 | 212582 | 0 | 0 |
| Jeffery Keith May 2011 | |||||||||||||
| 598139 | 0 | 0 | 0 | 0 | 0 | 9416 | 0 | 280 | 0 | 607835 | 0 | 0 | 0 |
| Jennifer DeMay | |||||||||||||
| 172679 | 0 | 0 | 0 | 0 | 0 | 1938 | 0 | 7321 | 0 | 181938 | 0 | 0 | 0 |
| Michele Nealon-Woods | |||||||||||||
| 213149 | 0 | 0 | 0 | 16500 | 0 | 16769 | 0 | 9909 | 0 | 256327 | 0 | 0 | 0 |
| Robyn Palmershein | |||||||||||||
| 166179 | 0 | 0 | 0 | 0 | 0 | 12250 | 0 | 8821 | 0 | 187250 | 0 | 0 | 0 |
| Mark Greisbaum | |||||||||||||
| 50738 | 169126 | 0 | 0 | 0 | 0 | 3670 | 69 | 1690 | 5632 | 56098 | 174827 | 0 | 0 |
| Patricia Breen | |||||||||||||
| 70039 | 138462 | 0 | 0 | 16500 | 0 | 5291 | 10459 | 0 | 0 | 91830 | 148921 | 0 | 0 |
| Terrence Merkley | |||||||||||||
| 161092 | 0 | 0 | 0 | 0 | 0 | 7153 | 0 | 6477 | 0 | 174722 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Supplemental Compensation Information | Schedule J, Part I, Line 1a | TCS Education System provides certain benefits, including companion travel, housing allowance and dues to corporate officers, to facilitate long-term travel from Chicago to California, on behalf of the California affiliates. |
| SCHEDULE J, PART I, LINE 4A | THE FORMER CORPORATE TREASURER OF TCS EDUCATION SYSTEM, JEFF KEITH, RECEIVED SEVERANCE PAYMENTS IN THE AMOUNT OF $391,680 WHICH WERE PAID THRU MAY 27, 2011. | |
| SCHEDULE J, PART I, LINE 4B | TCS Education System employees participate in supplemental retirement plans. Michele Nealon-Woods participated in a 457(b) plan, deferring $16,500 to future years. Patricia Breen received employer contributions to a 403(b) plan in the amount of $15,750. She also participated in a 457(b) plan, deferring $16,500 to future years. Dr. Michael Horowitz received employer contributions to a 403(b) plan in the amount of $14,049. He also participated in a 457(b) plan, deferring $16,500 to future years and a 457(f) plan, deferring $69,783 to future years. Tamara Rozhon participated in a 457(b) plan, deferring $11,000 to future years. | |
| SCHEDULE J, PART I, LINE 7 | TCS EDUCATION SYSTEM PROVIDES A HOUSING ALLOWANCE OF $36,000 TO DR. MICHAEL HOROWITZ FOR HIS TRAVEL TO CALIFORNIA WITH THE CALIFORNIA-BASED ENTITIES. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | GSP MARKETING | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | SEE SUPPLEMENTAL INFO. | Relationship |
| Amount Of Transaction | 378029 | AmountOfTransaction |
| Description Of Transaction | ADVERTISING/MARKETING | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | BUSINESS TRANSACTIONS WITH INTERESTED PERSONS | Identifier |
| Return Reference | SCHEDULE L, PART IV | ReturnReference |
| Explanation | During the fiscal year ended May 31, 2012, the Organization paid GSP Marketing for $357,203 in agency services including but not limited to account management, marketing strategy, research, creative development and production services. In addition, the organization reimbursed GSP Marketing $20,826 for payments made directly to media outlets not owned by GSP. GSP Marketing is a company owned by Ricardo Grunsten, the Board Chair of TCS-ES. The services were provided at below market or fair value to TCS ES. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (26 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Describe the Process used by Management &/or Governing Body to Review 990 | Form 990, Part VI, Question 11 | The Form 990 is prepared by an independent accounting firm Ernst & Young, U.S., 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. |
| Description of Process to Monitor Transactions for Conflicts of Interest | Form 990, Part VI, Question 12c | An Interested Person must annually disclose the existence of the facts and circumstances of any conflict of interest to the Board members and members of Board committees 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, the Interested Person shall be excluded from any deliberations or action concerning the matter that gives rise to the conflict of interest. Each Board member, Corporate officer, and Board committee members 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, and 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. The Company is in the process of expanding this review to key employees, in addition to those interested persons already noted above. |
| Offices & Positions for Which Process was Used, & Year Process was Begun | Form 990, Part VI, Questions 15a & 15b | 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 administrative personnel of TCS ES. Executive salaries are reviewed and approved by the Board's executive committee with the assistance of a benefits consulting firm (Hewitt Associates) 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. |
| DESCRIPTION OF TUITION AND FEES | FORM 990, PART VIII, LINE 2B | As the member of the single-member LLC, TCS Global, LLC, TCS Education System reports Tuition and Fees received by TCS Global's subsidiary, Santa Barbara Graduate Institute. SBGI COMPLETED ITS TEACH-OUT AS OF MARCH 31, 2012. |
| OTHER CHANGES IN NET ASSETS | FORM 990, PART XI, LINE 5 | UNREALIZED INVESTMENT EXPENSE (25,400) |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Ricardo Grunsten TITLE:Board Chair HOURS:6 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Edward Bergmark TITLE:Vice Chair HOURS:6 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Richard Chaifetz TITLE:Trustee HOURS:6 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Dean Chung TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Dorothy Farris TITLE:Trustee HOURS:4 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Linda Havard TITLE:Trustee HOURS:4 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:William Houston TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Joe Layng TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Douglas Patinkin TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Mary Pattiz TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Matthew Sauer TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Mary Tudela TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Michael Horowitz TITLE:Corporate President/Trustee HOURS:16 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Steven Nakisher TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:George Mitchell TITLE:Trustee HOURS:2 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Glenn Renzulli TITLE:Corporate Treasurer HOURS:16 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Jennifer DeMay TITLE:Corporate Secretary HOURS:16 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:LaKeisha Marsh TITLE:Asst. Corporate Secretary HOURS:16 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Shari Mikos TITLE:Asst. Corporate Secretary HOURS:16 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Michele Nealon-Woods TITLE:Institution President HOURS:40 |
| HOURS DEVOTED FOR RELATED ORGANIZATION | FORM 990 PART VII | NAME:Patricia Breen TITLE:Senior V.P. of Academic Affair HOURS:40 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| TCS ONLINE LLC | |||||||||
| 325 NORTH WELLS | CHICAGO | IL | 60654 | 800308615 | EDUCATION | DE | 848260 | 0 | TCS GLOBAL |
| TCS EDUCATION - SANTA BARBARA LLC | |||||||||
| 2020 ALAMEDA PADRE SERRA | SANTA BARBARA | CA | 93103 | 270745523 | EDUCATION | CA | 2150897 | 0 | TCS GLOBAL |
| TCS GLOBAL | |||||||||
| 350 NORTH ORLEANS | CHICAGO | IL | 60654 | 800308608 | EDUCATION | DE | -1359090 | -77912 | TCS ES |
Form990 Schedule R Part II Form990ScheduleRPartII (8 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| THE CHICAGO SCHOOL OF PROF PSYCHOLOGY | ||||||||||
| 325 NORTH WELLS | CHICAGO | IL | 60654 | 363005527 | EDUCATION | IL | 501(C)(3) | 2 | TCS ES | true |
| THE CHICAGO SCHOOL OF PROF PSYCHOLOGY | ||||||||||
| 325 NORTH WELLS | CHICAGO | IL | 60654 | 363005527 | EDUCATION | IL | 501(C)(3) | 2 | TCS ES | true |
| TCSPP COUNSELING CENTERS | ||||||||||
| 1145 GAYLEY AVENUE | LOS ANGELES | CA | 90024 | 952556403 | EDUCATION | CA | 501(C)(3) | 2 | TCSPP | true |
| THE CHICAGO SCHOOL - WASHINGTON DC | ||||||||||
| 901 15TH STREET NW | WASHINGTON | DC | 20005 | 800477644 | EDUCATION | DC | 501(C)(3) | 2 | TCSPP | true |
| TCS- CALIFORNIA INC | ||||||||||
| 617 West 7th St | Los Angeles | CA | 90017 | 900394713 | EDUCATION | CA | 501(C)(3) | 2 | TCSPP | true |
| TCS COMMUNITY EDUCATION INC | ||||||||||
| 325 NORTH WELLS | CHICAGO | IL | 60654 | 300517884 | CHARTER SCH. | IL | 501(C)(3) | 2 | TCS ES | true |
| Pacific Oaks Education Corporation | ||||||||||
| 55 Eureka Street | Pasadena | CA | 91103 | 951716809 | Education | CA | 501(c)(3) | 2 | TCS ES | true |
| Santa Barbara & Ventura Colleges of Law | ||||||||||
| 4475 Market Street | Ventura | CA | 93003 | 952592468 | Education | CA | 501(c)(3) | 2 | TCS ES | true |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (15 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY | ||
| O | 13175809 | ACTUAL |
| THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY | ||
| P | 26260391 | ACTUAL |
| THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY | ||
| Q | 111731 | ACTUAL |
| THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY | ||
| R | 11521365 | ACTUAL |
| TCSPP COUNSELING CENTERS | ||
| O | 230767 | ACTUAL |
| TCSPP COUNSELING CENTERS | ||
| P | 58204 | ACTUAL |
| TCSPP COUNSELING CENTERS | ||
| Q | 172562 | ACTUAL |
| THE CHICAGO SCHOOL-CALIFORNIA INC | ||
| O | 3259324 | ACTUAL |
| THE CHICAGO SCHOOL-CALIFORNIA INC | ||
| P | 10212249 | ACTUAL |
| THE CHICAGO SCHOOL-CALIFORNIA INC | ||
| Q | 963374 | ACTUAL |
| THE CHICAGO SCHOOL-CALIFORNIA INC | ||
| R | 7869811 | ACTUAL |
| THE CHICAGO SCHOOL-WASHINGTON DC INC | ||
| O | 547704 | ACTUAL |
| THE CHICAGO SCHOOL-WASHINGTON DC INC | ||
| P | 1562807 | ACTUAL |
| THE CHICAGO SCHOOL-WASHINGTON DC INC | ||
| Q | 98504 | ACTUAL |
| THE CHICAGO SCHOOL-WASHINGTON DC INC | ||
| R | 859116 | ACTUAL |