2011-04-27T15:41:04-05:00 2010-05-31 ERNST & YOUNG US LLP 155 NORTH WACKER DRIVE CHICAGO IL 60606 990 2009-06-01 270717860 TCS Education System TCSE 3123296600 222 North LaSalle St 14th Floor Chicago IL 60601 MICHAEL HOROWITZ 2011-04-18 3128792000 2009 2016-02-24 21:20:13Z X Michael Horowitz 222 North LaSalle 14th Floor Chicago IL 60601 16842516 false X www.tcsedsystem.org X 2009 IL The TCS Education System prepares and engages innovative, purposeful agents of change who serve our global community. 22 19 118 0 0 0 0 625137 0 16158937 0 0 0 58442 0 16842516 0 0 0 0 0 11185462 0 0 0 0 10541839 0 21727301 0 -4884785 0 11774902 0 16659685 0 -4884783 The TCS Education System prepares and engages innovative, purposeful agents of change who serve our global community. false false 16314232 16217379 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. 16314232 true true false false false false false false false true false false false false false false false false false false false false false true false false false false false true false false true false false false false true true false false true 35 0 true 118 true false false false false false false false false false false 22 19 false false false false false false false true true false true true false true true true true false true true false IL X TAMARA ROZHON 3123296600 222 North LaSalle Street 14th Floo Chicago IL 60601 Ricardo Grunsten 2.0 X 0 0 0 Louise Lane 2.0 X 0 0 0 Michael Horowitz 2.0 X X 0 846662 33204 Edward Bergmark 2.0 X 0 0 0 Richard Chaifetz 2.0 X 0 0 0 Dean Chung 2.0 X 0 0 0 Steven Cohen 2.0 X 0 0 0 John DelMonaco 2.0 X 0 0 0 Paul Dillon 2.0 X 0 0 0 Dorothy Farris 2.0 X 0 0 0 Bruce Fox 2.0 X 0 0 0 Linda Havard 2.0 X 0 0 0 William Houston 2.0 X 0 0 0 Kevin Kotecki 2.0 X 0 0 0 Terrence Layng 2.0 X 0 0 0 George Mitchell 2.0 X 0 0 0 Steven Nakisher 2.0 X 0 0 0 Douglas Patinkin 2.0 X 0 0 0 Mary Pattiz 2.0 X 0 0 0 Matthew Sauer 2.0 X 0 0 0 Mary Tudela 2.0 X 0 0 0 Carmen Velasquez 2.0 X 0 0 0 Jeffery Keith 2.0 X 0 369463 48953 Tamara Rozhon 2.0 X 0 243822 26557 Dina Shenk 40.0 X 115247 0 12570 Magdalene Kellogg 40.0 X 110311 0 25615 James Campbell 40.0 X 108576 0 17318 Susan Craig 40.0 X 103822 0 17944 Terrence Merkely 40.0 X 117836 0 4419 555792 1459947 186580 5 false true false GEMSA dba Healthy Properties 13467 Collections Center Drive CHICAGO IL 60693 Rent Services 237983 GSP MARKETING 320 WEST OHIO ST CHICAGO IL 60610 MARKETING SVCS 990989 NEAL GERBER EISENBERG LLP 2 NORTH LASALLE STREET CHICAGO IL 60602 LEGAL SERVICES 133786 3 625137 625137 625137 MANAGEMENT FEES 561439 16158937 16158937 16158937 0 0 0 0 0 0 0 MISC SCHOOL REVENUE 611310 58442 58442 58442 16842516 16217379 0 0 0 0 0 0 662240 662240 0 8550416 6840333 1710083 357442 285954 71488 1093194 874555 218639 522170 417736 104434 0 675634 675634 0 0 0 0 2851123 2280898 570225 2790095 2232076 558019 1045441 836353 209088 361797 289438 72359 0 830874 664699 166175 313299 250639 62660 0 156716 125373 31343 131588 105270 26318 0 537202 429762 107440 71137 56910 14227 Dues & Subscriptions 252092 201674 50418 Recruitment 111403 89122 22281 MEALS & ENTERTAINMENT 47812 38250 9562 STUDENT SERVICES 13451 13451 NEW INITIATIVES 128736 102989 25747 223439 178750 44689 21727301 16314232 5413069 0 0 -1116180 0 0 0 1245187 3462946 538435 0 2924511 8721384 0 11774902 0 2404523 14255162 0 16659685 X 0 -4884783 0 -4884783 0 11774902 X false false false X X X X false false false TCS FOUNDATION 270973121 07 false true true 0 THE CHICAGO SCHOOL OF PROFESSIONAL PSYCHOLOGY 363005527 02 false true true 0 2 0 TCS 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 360053 39430 320623 2336184 366046 1970138 766708 132958 633750 2924511 DUE FROM RELATED ENTITIES 8721384 8721384 0 DUE TO RELATED ENTITIES 14237100 Line of credit 18062 14255162 X X X X X X false false false false false false false false false Michael Horowitz 0 436995 0 388667 0 21000 0 30760 0 2444 0 879866 0 0 Jeffery Keith 0 259463 0 110000 0 0 0 46362 0 2591 0 418416 0 0 Tamara Rozhon 0 195096 0 46750 0 1976 0 24797 0 1760 0 270379 0 0 GSP Marketing SEE SCHEDULE O 990989 Advertising & Marketing Svcs false NEAL GERBER EISENBERG LLP SEE SCHEDULE O 133786 Legal Services false X FURNITURE AND FIXTURES 1 625137 APPRAISAL VALUE false false false Describe the Process used by Management &/or Governing Body to Review 990 Form 990, Part VI, Question 11A 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 not reviewed by the governing board prior to filing. Description of Process to Monitor Transactions for Conflicts of Interest Form 990, Part VI, Question 12c An 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 Begun Form 990, Part VI, Question 15a & 15b The 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 Public Form 990, Part VI, Question 19 Financial information as well as governance documents, which include the conflict of interest policy are made available to the public upon request. Audited Financial Statements Part IV, Line 12 and 12A and Part XI, line 2b The consolidated financial statement audit of TCS Education System was being finalized during the preparation of the Form 990. Business Transactions with Interested Persons Schedule L, Part IV During 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. TCS FOUNDATION 222 NORTH LASALLE CHICAGO IL 60601 270973121 SUPT ORG IL 501(C)(3) 7 TCS ES THE CHICAGO SCHOOL OF PROF PSYCHOLOGY 325 NORTH WELLS CHICAGO IL 60654 363005527 EDUCATION IL 501(C)(3) 2 NA California Graduate Institute 1145 GAYLEY AVENUE LOS ANGELES CA 90024 952556403 EDUCATION CA 501(C)(3) 2 TCSPP THE CHICAGO SCHOOL - WASHINGTON DC 901 15TH STREET NW WASHINGTON DC 20005 800477644 EDUCATION DC 501(C)(3) 2 TCSPP TCS- CALIFORNIA INC 325 NORTH WELLS CHICAGO IL 60654 900394713 EDUCATION CA 501(C)(3) 2 TCSPP TCS COMMUNITY EDUCATION INC 325 NORTH WELLS CHICAGO IL 60654 300517884 CHARTER SCH. IL 501(C)(3) 2 TCS ES false false false false false false false false false false false false false false true true true true THE CHICAGO SCHOOL OF PROF PSYCHOLOGY O 13498906 THE CHICAGO SCHOOL OF PROF PSYCHOLOGY P 18688708 THE CHICAGO SCHOOL OF PROF PSYCHOLOGY Q 4371410 THE CHICAGO SCHOOL OF PROF PSYCHOLOGY R 13909421 TCS COMMUNITY EDUCATION INC O 152097 TCS COMMUNITY EDUCATION INC P 147836 TCS COMMUNITY EDUCATION INC R 200000 TCS FOUNDATION INC P 164053 TCS FOUNDATION INC Q 100000 TCS FOUNDATION INC R 201838 TCS CALIFORNIA INC O 1753094 TCS CALIFORNIA INC P 5112670 TCS CALIFORNIA INC R 2945000 TCS WASHINGTON DC INC P 629397 CALIFORNIA GRADUATE INSTITUTE R 1359979