TCS EDUCATION SYSTEM: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization
TCS EDUCATION SYSTEM (EIN 27-0717860)
Tax period
2009-06-01 to 2010-05-31
Filed
2011-04-27
IRS object ID
201101179349300810
Schema version
2009v1.7
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-04-27T15:41:04-05:00Timestamp
Tax Period End Date2010-05-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1ERNST & YOUNG US LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1155 NORTH WACKER DRIVEAddressLine1
CityCHICAGOCity
StateILState
ZIP Code60606ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2009-06-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN270717860EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1TCS Education SystemBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlTCSENameControl
Phone3123296600Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1222 North LaSalle St 14th FloorAddressLine1
CityChicagoCity
StateILState
ZIP Code60601ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameMICHAEL HOROWITZName
TitlePRESIDENT/CEOTitle
Date Signed2011-04-18DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
Phone3128792000Phone
FieldValueIRS element (for citing)
Tax Year2009TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnXInitialReturn
Name Of Principal Officer PersonMichael HorowitzNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1222 North LaSalle 14th FloorAddressLine1
CityChicagoCity
StateILState
ZIP Code60601ZIPCode
FieldValueIRS element (for citing)
Gross Receipts16842516GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Web Sitewww.tcsedsystem.orgWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2009YearFormation
State Legal DomicileILStateLegalDomicile
Activity Or Mission DescriptionThe TCS Education System prepares and engages innovative, purposeful agents of change who serve our global community.ActivityOrMissionDescription
Nbr Voting Members Governing Body22NbrVotingMembersGoverningBody
Nbr Independent Voting Members19NbrIndependentVotingMembers
Total Nbr Employees118TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year625137ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY16158937ProgramServiceRevenueCY
Investment Income Prior Year0InvestmentIncomePriorYear
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year58442OtherRevenueCurrentYear
Total Revenue Prior Year0TotalRevenuePriorYear
Total Revenue Current Year16842516TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year0SalariesEtcPriorYear
Salaries Etc Current Year11185462SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year0OtherExpensePriorYear
Other Expenses Current Year10541839OtherExpensesCurrentYear
Total Expenses Prior Year0TotalExpensesPriorYear
Total Expenses Current Year21727301TotalExpensesCurrentYear
Revenues Less Expenses Prior Year0RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-4884785RevenuesLessExpensesCY
Total Assets BOY0TotalAssetsBOY
Total Assets EOY11774902TotalAssetsEOY
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY16659685TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY0NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY-4884783NetAssetsOrFundBalancesEOY
Mission DescriptionThe TCS Education System prepares and engages innovative, purposeful agents of change who serve our global community.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense16314232Expense
Revenue16217379Revenue
DescriptionTCS 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 Expense16314232TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Balance Sheet Amounts ReportedtrueBalanceSheetAmountsReported
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationtrueBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionstrueDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntitytrueRelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109635NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees118NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Excess Business HoldingsfalseExcessBusinessHoldings
Nbr Voting Governing Body Members22NbrVotingGoverningBodyMembers
Number Independent Voting Members19NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChapterstrueLocalChapters
Policies Reference ChapterstruePoliciesReferenceChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledILStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonTAMARA ROZHONNamePerson
Telephone Number3123296600TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1222 North LaSalle Street 14th FlooAddressLine1
CityChicagoCity
StateILState
ZIP Code60601ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (29 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficerHighest Compensated EmployeeHighestCompensatedEmployee
Ricardo Grunsten
Board Chair2.0X000
Louise Lane
Board Vice Chair2.0X000
Michael Horowitz
President/CEO2.0X084666233204X
Edward Bergmark
Trustee2.0X000
Richard Chaifetz
Trustee2.0X000
Dean Chung
Trustee2.0X000
Steven Cohen
Trustee2.0X000
John DelMonaco
Trustee2.0X000
Paul Dillon
Trustee2.0X000
Dorothy Farris
Trustee2.0X000
Bruce Fox
Trustee2.0X000
Linda Havard
Trustee2.0X000
William Houston
Trustee2.0X000
Kevin Kotecki
Trustee2.0X000
Terrence Layng
Trustee2.0X000
George Mitchell
Trustee2.0X000
Steven Nakisher
Trustee2.0X000
Douglas Patinkin
Trustee2.0X000
Mary Pattiz
Trustee2.0X000
Matthew Sauer
Trustee2.0X000
Mary Tudela
Trustee2.0X000
Carmen Velasquez
Trustee2.0X000
Jeffery Keith
Treasurer/CFO2.0036946348953X
Tamara Rozhon
Secretary2.0024382226557X
Dina Shenk
Vice President of Marketing40.0115247012570X
Magdalene Kellogg
Vice President of Student Svc40.0110311025615X
James Campbell
Associate VP of Finance40.0108576017318X
Susan Craig
Associate VP of Human Resource40.0103822017944X
Terrence Merkely
VP OF Information Technology40.011783604419X
FieldValueIRS element (for citing)
Total Reportable Comp From Org555792TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs1459947TotalReportableCompFrmRltdOrgs
Total Other Compensation186580TotalOtherCompensation
Number Individuals GT100 K5NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
GEMSA dba Healthy Properties
13467 Collections Center DriveCHICAGOIL60693Rent Services237983
GSP MARKETING
320 WEST OHIO STCHICAGOIL60610MARKETING SVCS990989
NEAL GERBER EISENBERG LLP
2 NORTH LASALLE STREETCHICAGOIL60602LEGAL SERVICES133786
FieldValueIRS element (for citing)
Number Of Contractors GT100 K3NumberOfContractorsGT100K
All Other Contributions625137AllOtherContributions
Noncash Contributions625137NoncashContributions
Total Contributions625137TotalContributions

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionMANAGEMENT FEESDescription
Business Code561439BusinessCode
Total Revenue Column16158937TotalRevenueColumn
Related Or Exempt Function Income16158937RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue16158937TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISC SCHOOL REVENUEDescription
Business Code611310BusinessCode
Total Revenue Column58442TotalRevenueColumn
Related Or Exempt Function Income58442RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue58442TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column16842516TotalRevenueColumn
Related Or Exempt Function Income16217379RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total0Total

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total662240Total
Management And General662240ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total8550416Total
Program Services6840333ProgramServices
Management And General1710083ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total357442Total
Program Services285954ProgramServices
Management And General71488ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total1093194Total
Program Services874555ProgramServices
Management And General218639ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total522170Total
Program Services417736ProgramServices
Management And General104434ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total675634Total
Management And General675634ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total0Total

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total0Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total0Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total2851123Total
Program Services2280898ProgramServices
Management And General570225ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total2790095Total
Program Services2232076ProgramServices
Management And General558019ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1045441Total
Program Services836353ProgramServices
Management And General209088ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total361797Total
Program Services289438ProgramServices
Management And General72359ManagementAndGeneral

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total830874Total
Program Services664699ProgramServices
Management And General166175ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total313299Total
Program Services250639ProgramServices
Management And General62660ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total156716Total
Program Services125373ProgramServices
Management And General31343ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total131588Total
Program Services105270ProgramServices
Management And General26318ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total537202Total
Program Services429762ProgramServices
Management And General107440ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total71137Total
Program Services56910ProgramServices
Management And General14227ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
Dues & Subscriptions25209220167450418
Recruitment1114038912222281
MEALS & ENTERTAINMENT47812382509562
STUDENT SERVICES1345113451
NEW INITIATIVES12873610298925747

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total223439Total
Program Services178750ProgramServices
Management And General44689ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total21727301Total
Program Services16314232ProgramServices
Management And General5413069ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY0BOY
EOY-1116180EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY0BOY
EOY1245187EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis3462946LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec538435LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY0BOY
EOY2924511EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
EOY8721384EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY0BOY
EOY11774902EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY0BOY
EOY2404523EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
EOY14255162EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY16659685EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY0BOY
EOY-4884783EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY0BOY
EOY-4884783EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY0BOY
EOY11774902EOY
FieldValueIRS element (for citing)
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedfalseFSAudited
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3XSupportingOrganization509a3
Supporting Org509a3 Type2XSupportingOrg509a3Type2
Certification CheckboxXCertificationCheckbox
Written IRS DeterminationXWrittenIRSDetermination
Contrib By Controlling IndividualfalseContribByControllingIndividual
Contribution By Related PartyfalseContributionByRelatedParty
Contrib By35 Controlled EntityfalseContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation (2 entries)

EINEINType Of OrganizationTypeOfOrganizationListed In Governing DocListedInGoverningDocSupported Organization NotifiedSupportedOrganizationNotifiedOrganized In USOrganizedInUSAmountAmount
TCS FOUNDATION
27097312107falsetruetrue$0
THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY
36300552702falsetruetrue$0
FieldValueIRS element (for citing)
Total Number Of Supported Orgs2TotalNumberOfSupportedOrgs
Sum Of Amounts0SumOfAmounts
General ExplanationTCS EDUCATION SYSTEM WAS ESTABLISHED TO PROVIDE ADMINISTRATIVE AND MANAGEMENT SERVICES TO ITS SUPPORTED ORGANIZATIONS. TCS EDUCATION SYSTEM PROVIDES SAID SUPPORT TO THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY AND ALL OF ITS CAMPUSES THROUGH A SERVICE AGREEMENT. AS OF MAY 31, 2010, 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 CALIFORNIA GRADUATE INSTITUTE. IT HELD 100% OWNERSHIP IN TCS GLOBAL, LLC. BECAUSE TCS GLOBAL, LLC HAS ONLY ONE MEMBER, IT IS "DISREGARDED" FOR FEDERAL INCOME TAX PURPOSES. AS SUCH, TCS GLOBAL'S ACTIVITIES ARE TREATED AS ACTIVITIES OF ITS EXEMPT MEMBER THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY.GeneralExplanation

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmtsArtPublicExhibitionAmts
Held Works Of Art AmtsHeldWorksOfArtAmts
LandLand
BuildingsBuildings

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis360053OtherCostOrOtherBasis
Depreciation39430Depreciation
Book Value320623BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis2336184OtherCostOrOtherBasis
Depreciation366046Depreciation
Book Value1970138BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis766708OtherCostOrOtherBasis
Depreciation132958Depreciation
Book Value633750BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings2924511TotalOfBookValueLandBuildings

Other Assets OtherAssets

FieldValueIRS element (for citing)
DescriptionDUE FROM RELATED ENTITIESDescription
Book Value8721384BookValue
FieldValueIRS element (for citing)
Total Book Value Other Assets8721384TotalBookValueOtherAssets
Federal Income Tax Liability0FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescriptionAmountAmount
DUE TO RELATED ENTITIES$14,237,100
Line of credit$18,062
FieldValueIRS element (for citing)
Total Of Amounts14255162TotalOfAmounts

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeXCompensationCommittee
Independent ConsultantXIndependentConsultant
Form990 Of Other OrganizationsXForm990OfOtherOrganizations
Written Employment ContractXWrittenEmploymentContract
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments
Initial Contract ExceptionfalseInitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Michael Horowitz
0436995038866702100003076002444087986600
Jeffery Keith
025946301100000004636202591041841600
Tamara Rozhon
01950960467500197602479701760027037900

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationshipAmount Of TransactionAmountOfTransactionDescription Of TransactionDescriptionOfTransactionSharing Of RevenuesSharingOfRevenues
GSP Marketing
SEE SCHEDULE O990989Advertising & Marketing Svcsfalse
NEAL GERBER EISENBERG LLP
SEE SCHEDULE O133786Legal Servicesfalse

Schedule M IRS990ScheduleM

FieldValueIRS element (for citing)
Works Of ArtWorksOfArt
Art Historical TreasuresArtHistoricalTreasures
Art Fractional InterestArtFractionalInterest
Books And PublicationsBooksAndPublications
Clothing And Household GoodsClothingAndHouseholdGoods
Cars And Other VehiclesCarsAndOtherVehicles
Boats And PlanesBoatsAndPlanes
Intellectual PropertyIntellectualProperty
Securities Publicly TradedSecuritiesPubliclyTraded
Securities Closely Held StockSecuritiesCloselyHeldStock
Securities Prtnrshp Trust IntrstsSecuritiesPrtnrshpTrustIntrsts
Securities MiscellaneousSecuritiesMiscellaneous
Qualified Contrib Hist StructQualifiedContribHistStruct
Qualified Contrib OtherQualifiedContribOther
Real Estate ResidentialRealEstateResidential
Real Estate CommercialRealEstateCommercial
Real Estate OtherRealEstateOther
CollectiblesCollectibles
Food InventoryFoodInventory
Drugs And Medical SuppliesDrugsAndMedicalSupplies
TaxidermyTaxidermy
Historical ArtifactsHistoricalArtifacts
Scientific SpecimensScientificSpecimens
Archaeological ArtifactsArchaeologicalArtifacts

Other Non Cash Contributions Table OtherNonCashContributionsTable

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
DescriptionFURNITURE AND FIXTURESDescription
Number Of Contributions1NumberOfContributions
Noncash Contribs Rptd F990625137NoncashContribsRptdF990
Method Of Determining RevenuesAPPRAISAL VALUEMethodOfDeterminingRevenues
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeld
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGifts
Third Parties UsedfalseThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Describe the Process used by Management &/or Governing Body to Review 990Form 990, Part VI, Question 11AThe 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 not reviewed by the governing board prior to filing.
Description of Process to Monitor Transactions for Conflicts of InterestForm 990, Part VI, Question 12cAn Interested Person must 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 Executive 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.
Offices & Positions for Which Process was Used, & Year Process was BegunForm 990, Part VI, Question 15a & 15bThe Board of Directors reviews and approves the compensation of all executives of the Corporation to determine that it is just and reasonable. The Board 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. TCS ES has established an executive committee, who 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 recommendation based on comparative data with other organizations. The Board documents the basis for all compensation determination in the records of the Board.
Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen PublicForm 990, Part VI, Question 19Financial information as well as governance documents, which include the conflict of interest policy are made available to the public upon request.
Audited Financial StatementsPart IV, Line 12 and 12A and Part XI, line 2bThe consolidated financial statement audit of TCS Education System was being finalized during the preparation of the Form 990.
Business Transactions with Interested PersonsSchedule L, Part IVDuring the fiscal year ended May 31, 2010, the Organization paid GSP Marketing for $176,923 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 $814,066 for payments made directly to media outlets not owned by GSP. GSP Marketing is a company owned by Ricardo Grunsten, a Board Member of TCSPP. The services were provided at below market or fair value. Bruce Fox is a board member of the organization and a member of Neal Gerber & Eisenberg LLP, a law firm. Neal Gerber & Eisenberg, LLP provides legal services at a 10% firm discount to the school.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
TCS FOUNDATION
222 NORTH LASALLECHICAGOIL60601270973121SUPT ORGIL501(C)(3)7TCS ES
THE CHICAGO SCHOOL OF PROF PSYCHOLOGY
325 NORTH WELLSCHICAGOIL60654363005527EDUCATIONIL501(C)(3)2NA
California Graduate Institute
1145 GAYLEY AVENUELOS ANGELESCA90024952556403EDUCATIONCA501(C)(3)2TCSPP
THE CHICAGO SCHOOL - WASHINGTON DC
901 15TH STREET NWWASHINGTONDC20005800477644EDUCATIONDC501(C)(3)2TCSPP
TCS- CALIFORNIA INC
325 NORTH WELLSCHICAGOIL60654900394713EDUCATIONCA501(C)(3)2TCSPP
TCS COMMUNITY EDUCATION INC
325 NORTH WELLSCHICAGOIL60654300517884CHARTER SCH.IL501(C)(3)2TCS ES
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgfalseGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgfalseGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgsfalsePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgsfalsePerformOfServicesByOtherOrgs
Sharing Of FacilitiesfalseSharingOfFacilities
Sharing Of Paid EmployeesfalseSharingOfPaidEmployees
Reimbursement Paid To Other OrgtrueReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgtrueReimbursementPaidByOtherOrg
Other Transfer To Other OrgtrueOtherTransferToOtherOrg
Other Transfer From Other OrgtrueOtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (15 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolved
THE CHICAGO SCHOOL OF PROF PSYCHOLOGY
O13498906
THE CHICAGO SCHOOL OF PROF PSYCHOLOGY
P18688708
THE CHICAGO SCHOOL OF PROF PSYCHOLOGY
Q4371410
THE CHICAGO SCHOOL OF PROF PSYCHOLOGY
R13909421
TCS COMMUNITY EDUCATION INC
O152097
TCS COMMUNITY EDUCATION INC
P147836
TCS COMMUNITY EDUCATION INC
R200000
TCS FOUNDATION INC
P164053
TCS FOUNDATION INC
Q100000
TCS FOUNDATION INC
R201838
TCS CALIFORNIA INC
O1753094
TCS CALIFORNIA INC
P5112670
TCS CALIFORNIA INC
R2945000
TCS WASHINGTON DC INC
P629397
CALIFORNIA GRADUATE INSTITUTE
R1359979

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