2025-04-15T11:16:15-05:00 2024-05-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2023-06-01 270717860 TCS Education System TCSE 3123791699 203 N LaSalle Street 1900 Chicago IL 60601 Jennifer Gantz Corporate Treasurer/CFO 3123791699 2025-04-08 1 1 Rebekuh Eley P01247672 3126343400 2025-04-08 2023 2025-03-06 01:10:19Z See Schedule O Michael Horowitz 203 N LaSalle Street 1900 Chicago IL 60601 78855375 0 X www.TCSEdSystem.edu X 2009 IL TCS Education System prepares innovative, engaged, purposeful agents of change who serve our global community. 20 19 303 19 0 0 112137 1087115 70370930 76872172 344313 859168 50439 36920 70877819 78855375 0 0 0 0 27854346 31936902 0 0 0 38909295 42836623 66763641 74773525 4114178 4081850 121664551 130580418 19517916 23948735 102146635 106631683 TCS Education System prepares innovative, engaged, purposeful agents of change who serve our global community. 0 0 12991102 0 76872172 TCS Education System d/b/a The Community Solution is a private, nonprofit system of colleges advancing student success and community impact. The System serves primarily as a supporting organization and central provider of services to several related institutions of higher learning. Supporting functions include human resources, finance, accounting, information technology, administration, marketing, student services, facilities, and student accounts. 12991102 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 0 1 65 0 1 303 1 0 0 0 0 0 0 0 0 0 0 1 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL CA OR X Jennifer Gantz 3123791699 203 N LaSalle Street 1900 Chicago IL 60601 Michael Horowitz Corporate President/Trustee 22.00 18.00 X X 1457327 0 138161 Edward Bergmark Board Chair 2.00 12.00 X 0 0 0 Richard Chaifetz Vice Chair (until 05/24) 2.00 16.00 X 0 0 0 George Mitchell Vice Chair (until 06/23) 2.00 16.00 X 0 0 0 Patricia Potter Trustee/Vice Chair 2.00 12.00 X 0 0 0 Douglas Patinkin Trustee/2nd Vice Chair 2.00 12.00 X 0 0 0 Alyssa Bryant Trustee 2.00 0.00 X 0 0 0 Valerie Coachman Moore Trustee 2.00 0.00 X 0 0 0 Victoria Dolan Trustee 2.00 2.00 X 0 0 0 Dorothy Farris Trustee 2.00 2.00 X 0 0 0 Jennifer Forbes Trustee 2.00 2.00 X 0 0 0 Jana Johnston Trustee 2.00 12.00 X 0 0 0 Kevin Kotecki Trustee 2.00 12.00 X 0 0 0 Terence Layng Trustee 2.00 12.00 X 0 0 0 Renee Levi Trustee 2.00 0.00 X 0 0 0 Dan McCarty Trustee (as of 05/24) 2.00 0.00 X 0 0 0 Marlene Moore Trustee (as of 05/24) 2.00 0.00 X 0 0 0 Steven Nakisher Trustee (until 05/24) 2.00 0.00 X 0 0 0 Teresa Nuno Trustee 2.00 2.00 X 0 0 0 Dipak Panigrahy Trustee 2.00 0.00 X 0 0 0 Leslie Sanchez Trustee 2.00 0.00 X 0 0 0 Rodd Satterwhite Trustee 2.00 0.00 X 0 0 0 Diane Watson Trustee (as of 05/24) 2.00 0.00 X 0 0 0 Jennifer Gantz Corporate Treasurer/CFO 22.00 18.00 X 345499 0 23668 Shari Mikos Corporate Secretary 22.00 18.00 X 284769 0 25026 Gregory Beno Asst. Treasurer 22.00 18.00 X 250348 0 17958 Donnell Bell Asst. Corp. Secretary (until 5/24) 22.00 18.00 X 190529 0 25201 Sara Sotelo Asst. Corporate Secretary 22.00 18.00 X 87786 0 18923 Deborah Markos Chief Operating Officer 40.00 0.00 X 500521 0 68437 Richard Merrick Chief Information Officer 40.00 0.00 X 329946 0 25304 Donald Packham Chief HR Officer (until 6/24) 40.00 0.00 X 256678 0 20435 Leanne Wruck Chief Academic Officer 40.00 0.00 X 291327 0 33360 Alison Baumann VP of Marketing 40.00 0.00 X 267138 0 19280 Vikki Lemus VP of Human Resources 40.00 0.00 X 222861 0 28608 Steve Schneck VP of IT Service 40.00 0.00 X 199823 0 45403 Lesley McKinley VP of Enterprise Application 40.00 0.00 X 196574 0 31347 Deborah Solmor Former Corporate Secretary/General Counsel 22.00 18.00 X 574306 0 16160 5455432 0 537271 52 1 1 0 Mason Interactive PO Box 781580 Philadelphia PA 19178 Marketing Services 20333033 Digital Media Solutions 4800 140th Ave N Ste 101 Clearwater FL 33762 Digital Media Services 2387578 KellyBrady Advertising Inc 9921 N Nevada St Ste 200 Spokane WA 99218 Marketing Services 1767512 IT Savvy LLC PO Box 3296 Glen Ellyn IL 60138 IT Services 1218841 Sentinel Technologies Inc PO Box 85080 Chicago IL 60680 IT Services 1147001 45 1087115 69520 1087115 Management Fees 611310 76872172 76872172 76872172 859168 859168 36920 36920 36920 78855375 76872172 0 896088 4659659 334151 4325508 21845789 8699213 13146576 1740577 474930 1265647 2020767 831738 1189029 1670110 674444 995666 204254 204254 568977 568977 1311503 100511 1210992 29622412 29622412 318677 62167 256510 5664398 123475 5540923 1182311 343420 838891 810352 285115 525237 378725 113044 265681 2000463 824896 1175567 31777 31777 Excise Tax 170314 170314 Subscriptions 147920 14582 133338 Dues and Memberships 67259 15935 51324 Student Services 3087 2310 777 354194 91171 263023 74773525 12991102 61782423 0 7940813 144732 8207825 28298148 80069 76670 6889824 4664320 22186042 18445019 3894016 3741023 94652004 93655525 121664551 130580418 8643940 8936024 10873976 15012711 19517916 23948735 X 16864141 21349185 85282494 85282498 102146635 106631683 121664551 130580418 4081850 403198 0 X 0 1 X 1 0 X X X 9 The Chicago School of Professional Psychology 363005527 2 0 0 0 Pacific Oaks Education Corporation 951716809 2 0 0 0 Santa Barbara and Ventura Colleges of Law 952592468 2 0 0 0 TCS Education - Texas Inc 364769956 2 0 0 0 Saybrook University 942155109 2 0 0 0 The Chicago School - Washington DC Inc 800477644 2 0 0 0 The Chicago School - California Inc 900394713 2 0 0 0 Kansas Health Science University Inc 825178988 2 0 0 0 University of Western States 930309970 2 0 0 0 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Part IV, Section A, Line 1: The supported organizations of TCS are designated by class or purpose through the TCS articles of incorporation. More specifically, Article III provides that TCS is organized to be operated exclusively for the benefit of, to perform functions of, and/or to carry out the purposes of educational institutions and related organizations that fund or advance education (hereinafter the "Publicly Supported Organizations"), so long as the Publicly Supported Organizations are exempt as described in Section 501(c)(3) of the Code and either Sections 509(a)(1) or (a)(2) of the Code. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 457908 223385 234523 14951147 12223501 2727646 6776987 5998133 778854 3741023 Due From Affiliates 174100 Fair Value of Net Assets through (or resulting from) Affiliation 85282500 Retirement Plan Assets 2422048 Right-of-use Assets 5763402 Deposits 13475 93655525 Retirement Plan Liabilities 3331715 Long Term Debt 80872 Due to Affiliates 4496169 Right-of-use Liabilities 7103955 15012711 X Part X, Line 2: The System 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 System 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 System and various positions related to the potential sources of unrelated business taxable income. There were no unrecognized tax benefits identified or recorded as liabilities during the years ended May 31, 2024 or 2023. The System annually files Form 990 in the U.S. federal jurisdiction and in the states of Illinois and California. The Affiliates annually file Form 990s in the U.S. federal jurisdiction and in their respective state or district. North America 1 22 Program Services Study Abroad 122014 Europe (Including Iceland & Greenland) 0 6 Program Services Teaching 40500 Sub-Saharan Africa 0 12 Program Services Teaching 31200 South Asia 0 4 Program Services Study Abroad 19986 Europe (Including Iceland & Greenland) 0 6 Program Services Study Abroad 45914 East Asia and the Pacific 0 1 Program Services Study Abroad 800 1 51 0 0 1 51 260414 0 260414 0 0 0 0 0 0 X 1 1 X X X X X 1 1 0 0 0 0 0 1 0 Michael Horowitz Corporate President/Trustee 857327 0 600000 0 0 0 120000 0 18161 0 1595488 0 0 0 Deborah Solmor Former Corporate Secretary/General Counsel 175306 0 72500 0 326500 0 14943 0 1217 0 590466 0 0 0 Deborah Markos Chief Operating Officer 400521 0 100000 0 0 0 35765 0 32672 0 568958 0 0 0 Jennifer Gantz Corporate Treasurer/CFO 277999 0 67500 0 0 0 23100 0 568 0 369167 0 0 0 Richard Merrick Chief Information Officer 266946 0 63000 0 0 0 23121 0 2183 0 355250 0 0 0 Leanne Wruck Chief Academic Officer 235077 0 56250 0 0 0 20643 0 12717 0 324687 0 0 0 Shari Mikos Corporate Secretary 231019 0 53750 0 0 0 20151 0 4875 0 309795 0 0 0 Alison Baumann VP of Marketing 233130 0 34008 0 0 0 18684 0 596 0 286418 0 0 0 Donald Packham Chief HR Officer (until 6/24) 187678 0 69000 0 0 0 18112 0 2323 0 277113 0 0 0 Gregory Beno Asst. Treasurer 213433 0 36915 0 0 0 17505 0 453 0 268306 0 0 0 Vikki Lemus VP of Human Resources 193995 0 28866 0 0 0 15859 0 12749 0 251469 0 0 0 Steve Schneck VP of IT Service 199823 0 0 0 0 0 15073 0 30330 0 245226 0 0 0 Lesley McKinley VP of Enterprise Application 170324 0 26250 0 0 0 14355 0 16992 0 227921 0 0 0 Donnell Bell Asst. Corp. Secretary (until 5/24) 173889 0 16640 0 0 0 13513 0 11688 0 215730 0 0 0 Part I, Line 1a During the 2023 calendar year, TCS Education System provided the following benefit to Dr. Michael Horowitz: The following expenses were incurred in connection with a business purpose: - non-taxable travel for companions of $1,769.72 Part I, Lines 4a-b Part I, Line 4a: The following individual received severance payments in 2023. These payments are reported as taxable compensation on Part II, Column b(iii): Deborah Solmor, Severance - $326,500 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 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. Richard Chaifetz Board Member 175628 Admin Fees 0 Sch L, Part IV, Business Transactions Involving Interested Persons: (a) Name of Person: Richard Chaifetz(d) Description of Transaction: Richard Chaifetz is the owner of ComPsych. TCS Education System paid ComPsych for expenses related to FMLA and EAP administration. X Event Tickets 12 69520 FMV 0 0 1 0 Part I, Column (b): Is reporting the number of contributions Form 990, Part I, Item C DBA: The Community Solution Education System DBA: The Community Solution DBA: The Community Solution in Higher Education Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent accounting firm (RSM US 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. 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 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 President and other TCS personnel. Executive salaries are reviewed and approved by the 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 of all compensation determinations in the records of the Board. Form 990, Part VI, Section C, line 19 Financial information as well as governance documents, which include the conflict of interest policy, are not made available to the public. 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 of Professional Psychology 325 North Wells Chicago IL 60654 363005527 Education IL 501(c)(3) Line 2 The Chicago School - California Inc 1 Kansas Health Science University Inc 217 E Douglas Avenue Wichita KS 67202 825178988 Education KS 501(c)(3) Line 2 TCS Education System 1 Saybrook University 55 Eureka Street Pasadena CA 91103 942155109 Education CA 501(c)(3) Line 2 TCS Education System 1 TCS Education - Texas Inc 2101 N Waterview Parkway Richardson TX 75080 364769956 Education TX 501(c)(3) Line 2 The Chicago School - California Inc 1 The Colleges of Law 4475 Market Street Ventura CA 93003 952592468 Education CA 501(c)(3) Line 2 TCS Education System 1 Pacific Oaks Education Corporation 45 Eureka Street Pasadena CA 91103 951716809 Education CA 501(c)(3) Line 2 TCS Education System 1 The Chicago School - California Inc 707 Wilshire Boulevard Los Angeles CA 90017 900394713 Education CA 501(c)(3) Line 2 TCS Education System 1 University of Western States 8000 NE Tillamook Street Portland OR 97213 930309970 Education OR 501(c)(3) Line 2 TCS Education System 1 University of Western States Health Care Incorporated 8000 NE Tillamook Street Portland OR 97213 851407679 Health Care OR N/A C 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 The Chicago School - California Inc L 35673163 Actual The Chicago School of Professional Psychology L 10651566 Actual Pacific Oaks Education Corporation L 7647655 Actual Saybrook University L 7183089 Actual The Chicago School - Washington DC Inc L 4592462 Actual TCS Education - Texas Inc L 2553747 Actual Kansas Health Science University Inc L 2671159 Actual The Colleges of Law L 1542333 Actual University of Western States L 4357000 Actual The Chicago School - California Inc Q 49374808 Actual Pacific Oaks Education Corporation Q 7536560 Actual Saybrook University Q 6320441 Actual Kansas Health Science University Inc Q 2782858 Actual The Colleges of Law Q 1456260 Actual University of Western States Q 4456205 Actual