The Community Solution Education System

Legal name: TCS Education System

Nonprofit profile at a glance

EIN
270717860
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
3123791699
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$80,006,956
Expenses
$76,985,670
Assets
$130,521,399
Liabilities
$20,476,366

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

34 people listed

Executive titles in this filing

  • Michael Horowitz (Corporate President/Trustee)

Highest reported compensation

  • Michael Horowitz (Corporate President/Trustee): $1,747,997 total reported compensation
  • Deborah Markos (Chief Operating Officer): $616,946 total reported compensation
  • Jennifer Gantz (Corporate Treasurer/CFO): $400,478 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our values-driven community reflects an understanding that cooperation – not competition – is the key to prolonged success. The Community Solution brings together progressive, dedicated individuals inspired by our System’s commitment to improving communities through education. Our Mission The Community Solution Education System prepares innovative, engaged, purposeful agents of change who serve our global community. The Community Solution Education System prepares innovative, engaged, purposeful agents of change who serve our global community. Our Values.

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 15
  • Transparency & Controls: 65
  • Accountability: 97
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16.2%; rating input score 16
  • Program expense ratio: 17%; rating input score 17
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 95%; rating input score 95; 47th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.8%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -4.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 77th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 16.2% of revenue deployed · 17% of spending went to programs
  • Governance: 19 of 20 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13.1M in reported program spending
  • Leadership: top reported pay $1.7M · 34 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $32.2M reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, executive pay, and related organizations
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 15 filed money-flow records
  • Related organizations: 10 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 16/100.
  • High — Financial Efficiency: Program expense ratio scored 17/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.