2024-04-15T07:45:03-05:00 2023-05-31 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 60606 990 2022-06-01 364769956 TCS Education - Texas Inc TCSE 3123791699 2101 N Waterview Pkwy Richardson TX 75080 Jennifer Gantz Corporate Treasurer 3123791699 2024-04-09 1 Jennifer Gantz XXX-XX-XXXX 1 Rebekuh Eley P01247672 3126343400 2024-04-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z College of Nursing and Advanced Health Professions Michael Horowitz 203 N LaSalle Ste 1900 Chicago IL 60601 7034068 0 X www.dni.edu X 2013 TX The Chicago School educates the next generation of change-makers in innovative theory and culturally competent practice to strengthen the integrated health of individuals, organizations, and communities. 5 4 134 10 0 0 210392 301311 6267672 6732757 0 0 0 0 6478064 7034068 399422 507843 0 0 4460219 4536700 0 0 35752 5112364 5156661 9972005 10201204 -3493941 -3167136 4390066 4041788 11127318 13946176 -6737252 -9904388 X The Chicago School educates the next generation of change-makers in innovative theory and culturally competent practice to strengthen the integrated health of individuals, organizations, and communities. 0 0 6539476 507843 6732757 The University is part of a network of campuses of The Chicago School. The Chicago School is made up of The Chicago School - California, Inc., a California nonprofit public benefit corporation, and the nonprofit campus entities of which The Chicago School - California, Inc. is the sole corporate member, including the University. The Chicago School is an accredited institution with more than 6,000 students at campuses across the country and more than 300 students at the Texas campus alone. The Chicago School and the University have been innovators in the field of psychology and related behavioral sciences for more than forty years. The University offers more than twenty degree programs. It is regionally accredited by the Western Association of Schools & Colleges Senior College and University Commission and is an active member of the National Council of Schools and Programs and Professional Psychology, which has recognized the University for its distinguished service and outstanding contributions to cultural diversity and advocacy. The Chicago School was the founding institution of The Community Solution, an integrated nonprofit system of six colleges and universities working together to advance student success and community impact. 6539476 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 6 0 1 134 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X Jennifer Gantz 3123791699 203 N LaSalle Street Suite 1900 Chicago IL 60601 Michele Nealon Institution President/Trustee 2.00 38.00 X X 0 829030 90370 Victoria Dolan Trustee 2.00 8.00 X 0 0 0 Marie Hansen Trustee 2.00 6.00 X 0 0 0 Manika Turnbull Trustee 2.00 6.00 X 0 0 0 Terence Layng Chair 2.00 12.00 X 0 0 0 Michael Horowitz Corporate President 2.00 38.00 X 0 1362150 121517 Deborah Solmor Corporate Secretary (Until 04/23) 2.00 38.00 X 0 349181 23666 Shari Mikos Corporate Secretary (as of 05/23) 2.00 38.00 X 0 262659 19519 Greg Beno Asst. Corp. Treasurer (as of 07/22) 2.00 38.00 X 0 253832 15295 Jennifer Gantz Corporate Treasurer (as of 10/22) 2.00 38.00 X 0 228677 16922 Donnell Bell Assistant Secretary (as of 05/23) 2.00 38.00 X 0 176403 16140 Sara Sotelo Assistant Secretary (as of 5/23) 2.00 38.00 X 0 82920 17966 John Springer Corporate Treasurer (until 10/22) 2.00 38.00 X 0 73330 6514 Lance Garrison Campus Dean 40.00 0.00 X 206528 0 35983 Tonya McGee Dean, Nursing 40.00 0.00 X 141778 0 31119 Teresa Collins-Jones Department Chair 40.00 0.00 X 121266 0 42041 Catherine Oleksiw Department Chair 40.00 0.00 X 139104 0 20302 Margaret Smith Department Chair 40.00 0.00 X 126923 0 21687 735599 3618182 479041 12 0 1 0 0 278643 22668 301311 Tuition & Fee Revenue 611310 6727761 6727761 Other School Revenue 900099 4996 4996 6732757 7034068 6732757 0 0 507843 507843 250320 166888 83432 3532551 3452734 79813 4 179968 174126 5842 299755 291729 8026 274106 268015 6091 919172 919172 51340 39748 11152 440 1903793 1903793 37893 25479 11788 626 9481 8877 604 165675 150982 13001 1692 51733 45838 5895 41494 36675 4819 147277 132959 13061 1257 National Allocation 624451 379667 213122 31662 Bad Debt 337386 337386 Student Services 107831 106380 1442 9 Dues and Memberships 8001 6311 1690 751134 745225 5847 62 10201204 6539476 3625976 35752 265936 211886 2430 0 435529 275709 7071 5717 3939606 737780 3305857 3201826 357063 326083 16180 20567 4390066 4041788 1262742 922985 823374 773663 9041202 12249528 11127318 13946176 X -6748150 -9917232 10898 12844 -6737252 -9904388 4390066 4041788 -3167136 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 912449 912449 2234037 95697 2138340 418122 406099 12023 374998 235984 139014 3201826 Due to Affiliates 12249528 12249528 X Part X, Line 2: The University has received notification that it qualifies as a tax-exempt organization under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding provisions of state law and, accordingly, is not subject to federal or state income taxes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the University may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax exempt status of the University and various positions related to the potential sources of unrelated business taxable income. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended May 31, 2023 and 2022. The University files Form 990 annually in the U.S. federal jurisdiction and in its respective state or district. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 CONAHP's nondiscrimination policies are published in the academic catalog and admissions policies, which are available to the public via the institution's website. Schedule E, Part I, Line 6 CONAHP receives funds from the U.S. Department of Education for several student financial assistance programs, including the Federal Direct Stafford Loan Program, Federal Direct Plus Loan Program, Federal Pell Grant Program, Federal Supplemental Education Opportunity Grant Program, and Federal Work-Study Program. 1 Scholarships 104 229200 HEERF - Student Funding 149 278643 Part I, Line 2: CONAHP gives need-based and merit-based scholarships. Need-based scholarships are monitored through the Department of Education FAFSA form. Students can notify the Financial Aid Department for consideration of scholarship awards. Merit-based scholarships are granted to students who submit all required documentation by the applicable deadlines and who meet certain academic criteria. CONAHP and its partners award scholarships to students who are first generation, and to those students who demonstrate academic achievement and/or volunteerism. Applicants are judged on their ability to demonstrate a commitment to learning and positively participate in the nursing program(s). 0 1 0 0 0 0 0 1 0 Michael Horowitz Corporate President 0 791226 0 555924 0 15000 0 103808 0 17709 0 1483667 0 0 Michele Nealon Institution President/Trustee 0 559030 0 270000 0 0 0 70280 0 20090 0 919400 0 0 Deborah Solmor Corporate Secretary (Until 04/23) 0 280431 0 68750 0 0 0 20228 0 3438 0 372847 0 0 Shari Mikos Corporate Secretary (as of 05/23) 0 205159 0 57500 0 0 0 15157 0 4362 0 282178 0 0 Greg Beno Asst. Corp. Treasurer (as of 07/22) 0 204164 0 49668 0 0 0 14851 0 444 0 269127 0 0 Jennifer Gantz Corporate Treasurer (as of 10/22) 0 223475 0 5202 0 0 0 16370 0 552 0 245599 0 0 Lance Garrison Campus Dean 182048 0 24480 0 0 0 12304 0 23679 0 242511 0 0 0 Donnell Bell Assistant Secretary (as of 05/23) 0 160403 0 16000 0 0 0 6272 0 9868 0 192543 0 0 Tonya McGee Dean, Nursing 135029 0 6749 0 0 0 10348 0 20771 0 172897 0 0 0 Teresa Collins-Jones Department Chair 116480 0 4786 0 0 0 9350 0 32691 0 163307 0 0 0 Catherine Oleksiw Department Chair 134609 0 4495 0 0 0 9975 0 10327 0 159406 0 0 0 Part I, Line 3 TCS Education - Texas, Inc., with support from a related organization, TCS Education System, used one or more of the methods described below to establish the top management official's compensation: - Compensation Committee - Independent Compensation Consultant - Compensation Survey or Study - Form 990 of other organizations - Approval by the Board of Compensation Committee Part I, Line 4b TCS Education System provides a supplemental deferred compensation plan for certain executives. The following individuals participate in the plan: - Michael Horowitz - Michele Nealon Part I, Line 7 The target opportunity for the discretionary award is established through market compensation and internal policy so as to relate pay, performance and rewards. Upon reviewing annual performance, the Executive Committee of the Board of Trustees determines results and the granting of discretionary awards, if any. Form 990, Part VI, Section A, line 6 Pursuant to the power vested in the Corporation by the Law and Article IV of the Articles of Incorporation, the sole member of the Corporation is The Chicago School - California, Inc., a California nonprofit public benefit corporation ("TCSCA or "Member"). Form 990, Part VI, Section A, line 7a The Member has the authority to appoint persons to membership on the Board of Directors and shall consent to any removal of a member of the Board. Form 990, Part VI, Section A, line 7b The following powers and responsibilities are reserved unto the corporate member, The Chicago School - California, Inc.: a. The authority of the Member to appoint persons to membership on the Board of Directors and shall consent to any removal of a director of the Board. b. The authority of the Member to appoint officers of the Corporation. c. The authority of the Member to consent to a change in the Mission or Purpose of the Corporation. d. The authority of the Member to consent to a change in the legal entity or tax structure of the Corporation. e. The authority of the Member to approve amendments or revisions to the Articles of Incorporation or Bylaws. f. The authority of the Member to enter into any mortgage, deed of trust, pledge or other hypothecation of all or any part of the Corporation's property, real or personal, for the purpose of securing the payment or performance of any contract or obligation. g. The authority of the Member to approve any Board decision to sell all or substantially all of the Corporation's assets. h. The authority of the Member to enter into any merger or consolidation of the Corporation. Form 990, Part VI, Section B, line 11b The IRS Form 990 is prepared by an independent accounting firm (RSM US LLP) along with the advice of management and attorneys of the organization. The Form 990 is made available to the Governing Board prior to filing. Form 990, Part VI, Section B, line 12c An Interested Person must annually disclose the existence of the facts and circumstances of any conflict of interest to either 1) the Board members and members of Board committees or 2) Human Resources 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 or Human Resources, the Interested Person shall be excluded from any deliberations or action concerning conflicts of the matter that gives rise to the conflict of interest. Each Board member, corporate officer, Board committee members and key employee 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, 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. Form 990, Part VI, Section B, line 15 Each Board's Executive Committee reviews and approves the compensation of certain executives of the Corporation to determine that it is just and reasonable. The Executive Committee, in coordination with TCS Education System, 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 salaries and benefits. Executive salaries are reviewed and approved by each Board's Executive Committee with the assistance of a benefits consulting firm (Pearl Meyer) 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. Form 990, Part VI, Section C, line 19 The financial information as well as governance documents, which include the conflict of interest policy, are not made available to the public. TCS Education System 203 N LaSalle Street Suite 1900 Chicago IL 60601 270717860 Supporting Organization IL 501(c)(3) Line 12b, II N/A 0 The Chicago School of Professional Psychology 325 North Wells Chicago IL 60654 363005527 Education IL 501(c)(3) Line 2 The Chicago School - California Inc 1 The Chicago School - Washington DC Inc 901 15th Street NW Washington DC 20005 800477644 Education DC 501(c)(3) Line 2 The Chicago School - California Inc 1 The Chicago School - California Inc 707 Wilshire Boulveard Los Angeles CA 90017 900394713 Education CA 501(c)(3) Line 2 TCS Education System 0 Pacific Oaks Education Corporation 45 Eureka Street Pasadena CA 91103 951716809 Education CA 501(c)(3) Line 2 TCS Education System 0 The Colleges of Law 4475 Market Street Ventura CA 93003 952592468 Education CA 501(c)(3) Line 2 TCS Education System 0 Saybrook University 55 Eureka Street Pasadena CA 91103 942155109 Education CA 501(c)(3) Line 2 TCS Education System 0 Kansas Health Science Center Inc 217 E Douglas Avenue Wichita KS 67202 825178988 Education KS 501(c)(3) Line 2 TCS Education System 0 University of Western States 8000 NE Tillamook Street Portland OR 97213 930309970 Education OR 501(c)(3) Line 2 TCS Education System 0 University of Western States Health Care Incorporated 8000 NE Tillamook Street Portland OR 97213 851407679 Health Care OR N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0