Civic Intelligence

College for Creative Studies

EIN 38-1550064 • 501(c)3 • Detroit, MI

View Organization Page

Profile

The college for creative studies nurtures the creativity that is vital to the enrichment of modern culture. The college educates visual artists and designers, knowledgeable in varied fields, who will be leaders in creative professions that shape society and advance economic growth. The college fosters students' resolve to pursue excellence, act ethically, embrace their responsibilities as citizens of diverse local and global communities, and learn throughout their lives. The college engages in community service by offering opportunities for artistic development and opening career pathways to talented individuals of all ages.

201 E KirbyDetroit, MI 48202

www.collegeforcreativestudies.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.18x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.51x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2023

Net Margin

24th percentile

-2.9%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-0.6%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-6.0%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$263,605,125

Down $8,056,422 (-3.0%) from 2023

Liabilities

Down

$41,713,767

Down $6,131,660 (-13%) from 2023

Net Assets

Down

$221,891,358

Down $1,924,762 (-0.9%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin24th percentile

Revenue

Down

$91,257,434

Down $3,260,417 (-3.4%) from 2023

Expenses

Up

$97,859,307

Up $595,509 (+0.6%) from 2023

Net Income

Down

-$6,601,873

Down $3,855,926 (-140%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300M$200M$100M$0Assets 2010: $203,549,673Liabilities 2010: $44,394,855Net Assets 2010: $159,154,8182010Assets 2011: $205,256,628Liabilities 2011: $41,038,914Net Assets 2011: $164,217,7142011Assets 2012: $200,589,633Liabilities 2012: $35,329,046Net Assets 2012: $165,260,5872012Assets 2013: $202,090,200Liabilities 2013: $34,242,353Net Assets 2013: $167,847,8472013Assets 2014: $208,226,949Liabilities 2014: $35,143,801Net Assets 2014: $173,083,1482014Assets 2015: $203,952,880Liabilities 2015: $34,777,042Net Assets 2015: $169,175,8382015Assets 2016: $205,854,757Liabilities 2016: $49,874,289Net Assets 2016: $155,980,4682016Assets 2017: $261,655,004Liabilities 2017: $49,571,490Net Assets 2017: $212,083,5142017Assets 2018: $261,475,783Liabilities 2018: $48,144,797Net Assets 2018: $213,330,9862018Assets 2019: $260,715,547Liabilities 2019: $45,296,378Net Assets 2019: $215,419,1692019Assets 2020: $255,607,237Liabilities 2020: $43,835,872Net Assets 2020: $211,771,3652020Assets 2021: $285,566,595Liabilities 2021: $43,133,344Net Assets 2021: $242,433,2512021Assets 2022: $273,316,245Liabilities 2022: $46,514,473Net Assets 2022: $226,801,7722022Assets 2023: $271,661,547Liabilities 2023: $47,845,427Net Assets 2023: $223,816,1202023Assets 2024: $263,605,125Liabilities 2024: $41,713,767Net Assets 2024: $221,891,3582024

Highlighted filing

2024

Assets$263,605,125
Liabilities$41,713,767
Net Assets$221,891,358
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50MExpenses 2010: $55,369,6842010Expenses 2011: $54,664,3612011Revenue 2012: $62,626,384Expenses 2012: $56,538,313Net Income 2012: $6,088,0712012Revenue 2013: $58,408,177Expenses 2013: $59,437,324Net Income 2013: -$1,029,1472013Revenue 2014: $64,747,732Expenses 2014: $62,677,079Net Income 2014: $2,070,6532014Revenue 2015: $69,059,398Expenses 2015: $67,265,735Net Income 2015: $1,793,6632015Revenue 2016: $75,883,093Expenses 2016: $70,641,519Net Income 2016: $5,241,5742016Revenue 2017: $77,957,055Expenses 2017: $73,753,249Net Income 2017: $4,203,8062017Revenue 2018: $77,031,368Expenses 2018: $77,252,716Net Income 2018: -$221,3482018Revenue 2019: $84,248,155Expenses 2019: $82,794,041Net Income 2019: $1,454,1142019Revenue 2020: $81,212,922Expenses 2020: $84,949,645Net Income 2020: -$3,736,7232020Revenue 2021: $84,173,161Expenses 2021: $83,423,619Net Income 2021: $749,5422021Revenue 2022: $100,598,734Expenses 2022: $95,101,605Net Income 2022: $5,497,1292022Revenue 2023: $94,517,851Expenses 2023: $97,263,798Net Income 2023: -$2,745,9472023Revenue 2024: $91,257,434Expenses 2024: $97,859,307Net Income 2024: -$6,601,8732024

Highlighted filing

2024

Revenue$91,257,434
Expenses$97,859,307
Net Income-$6,601,873
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$263,605,125
Liabilities
$41,713,767
Net assets
$221,891,358
Revenue
$91,257,434
Expenses
$97,859,307
Net income
-$6,601,873
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$264$41.7$222$91.3$97.9$6.60
2023Detailed filing. Detailed filing data is available for this year.$272$47.8$224$94.5$97.3$2.75
2022Detailed filing. Detailed filing data is available for this year.$273$46.5$227$101$95.1$5.50
2021Detailed filing. Detailed filing data is available for this year.$286$43.1$242$84.2$83.4$0.75
2020Detailed filing. Detailed filing data is available for this year.$256$43.8$212$81.2$84.9$3.74
2019Detailed filing. Detailed filing data is available for this year.$261$45.3$215$84.2$82.8$1.45
2018Detailed filing. Detailed filing data is available for this year.$261$48.1$213$77.0$77.3$0.22
2017Detailed filing. Detailed filing data is available for this year.$262$49.6$212$78.0$73.8$4.20
2016Detailed filing. Detailed filing data is available for this year.$206$49.9$156$75.9$70.6$5.24
2015Detailed filing. Detailed filing data is available for this year.$204$34.8$169$69.1$67.3$1.79
2014Detailed filing. Detailed filing data is available for this year.$208$35.1$173$64.7$62.7$2.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$202$34.2$168$58.4$59.4$1.03
2012Summary only. Only limited summary data is available for this year.$201$35.3$165$62.6$56.5$6.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$205$41.0$164$54.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$204$44.4$159$55.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$95,422,982
Mission and Program Overview

Mission

The college for creative studies nurtures the creativity that is vital to the enrichment of modern culture. The college educates visual artists and designers, knowledgeable in varied fields, who will be leaders in creative professions that shape society and advance economic growth. The college fosters students' resolve to pursue excellence, act ethically, embrace their responsibilities as citizens of diverse local and global communities, and learn throughout their lives. The college engages in community service by offering opportunities for artistic development and opening career pathways to talented individuals of all ages.

The college for creative studies is a private college offering a bachelor of fine arts degree in 13 different majors and master of fine arts degrees in four majors. Ccs is an accredited institutional member of the national association of schools of art and design and is accredited by the higher learning commission of the north central association. The college enrolled 1,400 students in degree seeking programs. The college also offers non-credit courses in the visual arts through its continuing education programs and annually provides over 3,000 detroit youth with art and design education through partnership programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$134,987,035$130,228,606▼ $4,758,429
Investments Other Securities$55,962,290$51,836,877▼ $4,125,413
Investments in Publicly Traded Securities$30,099,580$38,961,142▲ $8,861,562
Savings and Temporary Cash Investments$39,450,827$34,688,542▼ $4,762,285
Pledges and Grants Receivable$6,658,081$4,249,006▼ $2,409,075
Prepaid Expenses and Deferred Charges$2,397,925$2,431,206▲ $33,281
Accounts Receivable$1,725,038$868,085▼ $856,953
Inventories for Sale or Use$369,077$329,898▼ $39,179
Cash and Non-Interest-Bearing Accounts$11,694$11,763▲ $69
Total Assets$271,661,547$263,605,125▼ $8,056,422
Liabilities
Tax Exempt Bond Liabilities$34,722,063$33,852,304▼ $869,759
Accounts Payable and Accrued Expenses$6,056,459$6,028,467▼ $27,992
Escrow Account Liability$5,033,817--
Deferred Revenue$1,391,022$1,331,640▼ $59,382
Other Liabilities$642,066$501,356▼ $140,710
Total Liabilities$47,845,427$41,713,767▼ $6,131,660
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$197,247,773$196,819,165▼ $428,608
Net Assets With Donor Restrictions$26,568,347$25,072,193▼ $1,496,154
Total Net Assets Fund Balance$223,816,120$221,891,358▼ $1,924,762
Total Liabilities and Net Assets / Fund Balance$271,661,547$263,605,125▼ $8,056,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$119,546,799$58,722,671$178,269,470
Equipment$4,670,672$53,604,337$58,275,009
Land$4,934,151-$4,934,151
Other Land Buildings$1,076,984$1,522,346$2,599,330
Other Securities$51,836,877--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$85,548,034$701,111▲ $8,513,009$5,354,619$89,022,077
2023$87,165,957$183,559▲ $3,762,358$5,302,805$85,548,034
2022$104,994,052$2,319,120▼ $15,175,124$4,700,577$87,165,957
2021$76,285,464$232,947▲ $33,045,172$4,391,440$104,994,052
2020$80,112,046$24,826▼ $9,014$3,713,638$76,285,464
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald L Tuski PhdPresidentFT$377,180$16,170$393,350
Teresa LareauVP of Institutional AdvancFT$242,469$35,720$278,189
Timothy FlatteryProvostFT$259,333$17,692$277,025
Kerri MckayVP of FinanceFT$233,576$7,890$241,466
Greg FraserChief Information OfficerFT$204,163$25,980$230,143
Paul SnyderChair of Transportation DesignFT$188,266$33,799$222,065
Christina DeroosDirector Kresge Arts in DetroitFT$186,257$24,584$210,841
Olga StellaVP of Strategy & CommunicaFT$175,948$28,854$204,802
Ian LambertDean of Graduate StudiesFT$190,848$12,525$203,373
Carla GonzalezDean of EnrollmentFT$178,228$13,390$191,618

Board Members and Trustees

NameTitle
James M NicholsonChairman
Lynn F AlandtVice Chairman
Alburn H Elvin JrTrustee
Danialle KarmanosTrustee
Darrell BurksTrustee
David M HempsteadTrustee
Don ManvelTrustee
Frank CampanaleTrustee
Jody Ingle IiiTrustee
Kc CrainTrustee
Linda DresnerTrustee
Lisa MaterazzoTrustee
Lois P CohnTrustee
Marla DrutzTrustee
Matt CullenTrustee
Maureen Molly P ValadeTrustee
Michael SimcoeTrustee
Moray CallumTrustee
Nathan M ForbesTrustee
Nicole EisenbergTrustee
Paige Rakolta FrischTrustee
Robert H BluesteinTrustee
Stephen R PolkTrustee
Steve DavisTrustee
Sydney L RossTrustee
Thomas BuhlTrustee
Thomas CelaniTrustee
Tj WinfreyTrustee
Waltraud E PrechterTrustee
William ParfetTrustee
William S TaubmanTrustee
Ralph GillesSecretary
James H VandenbergheTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Allied Universal Security ServicesSecurity Services26375 NETWORK PLACE, Chicago, IL 60673-1263$1,961,813
Continental Cafe LLCFood Service1578 RELIABLE PARKWAY, Chicago, IL 60686-0015$1,777,969
Mechanical Design & Installation LLCMechanical Services24300 SOUTHFIELD ROAD SUITE 300, Southfield, MI 48075$592,804
Foremost CommunicationsPrint And Distribution Services2921 WILSON DR NW, Grand Rapids, MI 49534$481,789
Walker Street Acquisition LLCInvestment Services630 WOODWARD, Detroit, MI 48226$302,377
Revenue and Support

Revenue Composition

Contributions and Grants
$11,008,180
Program Service Revenue
$65,898,010
Investment Income
$3,290,164
Other Revenue
$11,061,080
All Other Contributions
$5,415,715
Change in Net Assets
$-6,601,873

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$25,132Market Quotations
Food Inventory1$7,000Comparable Costs
Other Non Cash Contri Table7$6,800Comparable Costs
Works of Art1$2,500Donor Stated Value
Total Noncash Contributions11$41,432-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$36,817,764
Salaries, Compensation, and Employee Benefits$31,022,691
Other Expenses$30,018,852
Total Fundraising Expense$1,141,648
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$32,036,094--$32,036,094
Other Salaries and Wages$13,952,874$10,460,381$654,204$25,067,459
Depreciation Depletion$5,770,362$1,442,590-$7,212,952
Occupancy$5,857,703$1,228,783-$7,086,486
Foreign Grants$4,781,670--$4,781,670
Fees for Services Other$2,080,741$708,779$16,672$2,806,192
Office Expenses$1,118,826$1,526,957$61,660$2,707,443
Other Employee Benefits$777,305$1,696,554$54,839$2,528,698
Interest$7,006$1,625,307-$1,632,313
Current Officers, Directors, Trustees, and Key Employees-$1,123,837$275,054$1,398,891
Payroll Taxes$987,506$302,945-$1,290,451
Information Technology$327,670$817,510-$1,145,180
Travel$224,894$868,436$17,831$1,111,161
Advertising$60,717$834,302$70$895,089
Pension Plan Contributions$389,093$322,641$25,458$737,192
Insurance-$596,159-$596,159
All Other Expenses$177,302$404,467$1,170$582,939
Fees for Services Legal$8,672$303,536-$312,208
Fees for Service Investment Mgmnt Fees-$272,577-$272,577
Other Expenses$111,055$146,769$5,188$263,012
Conferences and Meetings$72,575$99,629$7,091$179,295
Fees for Services Accounting-$174,775-$174,775
Total Functional Expenses$69,822,725$26,894,934$1,141,648$97,859,307
International Activity

International Summary

Offices
0
Employees
0
Spending
$46,454,839

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments to Recipients in the Region-00$41,673,169
East Asia and the PacificGrants to Recipients in the Region-00$2,232,650
South AsiaGrants to Recipients in the Region-00$961,523
North AmericaGrants to Recipients in the Region-00$713,763
Europe (including Iceland and Greenland)Grants to Recipients in the Region-00$361,193
South AmericaGrants to Recipients in the Region-00$185,496
Middle East and North AfricaGrants to Recipients in the Region-00$154,337
Central America and the CaribbeanGrants to Recipients in the Region-00$132,783
Russia and Neighboring States - Armenia, Azerbijan, Belarus,Grants to Recipients in the Region-00$39,925
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$120,621
Fundraising Gross Income$20,075
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Student Exhibition$200,286$20,075$58,798$-38,723
Total Events$200,286$20,075$120,621$-100,546
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Agency (student Org.)$501,356

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMichigan Finance Authority2016-01-07$40,349,089To finance the acquisition and construction of educational facilities.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$40,349,089$21,864,763$5,470,000$484,327

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 will be reviewed by the chair of the finance and audit committee before the 990 is filed.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest disclosure statements are collected annually from board members. During the year if a conflict arises, a board member excuses himself/herself from voting.”

Form 990, Part VI, Section B, Line 15

“The executive committee reviews and decides annual salary increases of the president, and other officers using comparability surveys such as aicad and mi college presidents. There were no salary increases in october 2023 but there were salary increases in october 2024.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
College for Creative Studies
EIN
38-1550064
Phone
3136647440
Address
201 E KIRBY, DETROIT, MI 48202

Signing Officer

Name
Kerri Mckay
Title
Vice President of Finance
Phone
3136647440
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Tuski
Formed
1906
Legal Domicile
Mi
Voting Board Members
34
Independent Board Members
33
Employees
1,127
Volunteers
27

Preparer

Firm
Plante & Moran Pllc
Address
2601 CAMBRIDGE COURT SUITE 500, AUBURN HILLS, MI 48326
Preparer
Amy Ciminello
Phone
2483757100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The audit process has not changed in the current year.”

Financial Statement Notes

PART IV, LINE 2B:

“During fiscal year 2022, the college entered into a joint venture agreement with pensole, inc. To reopen michigan's only historically black college and university (hbcu) in detroit with a design focus, called pensole-lewis college of business and design (pensole-lcb). The college is operating as the fiscal sponsor for pensole-lcb. The college is holding funds for pensole-lcb totaling $0 as of june 30, 2024, reflected as funds held for others on the consolidated statement of financial position.”

PART V, LINE 4:

“Endowment earnings are used to provide scholarships to students, and lecture series to students, faculty and community.”

Raw XML AppendixShowing 400 of 1,355 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE COLLEGE FOR CREATIVE STUDIES IS A PRIVATE COLLEGE OFFERING A BACHELOR OF FINE ARTS DEGREE IN 13 DIFFERENT MAJORS AND MASTER OF FINE ARTS DEGREES IN FOUR MAJORS. CCS IS AN ACCREDITED INSTITUTIONAL MEMBER OF THE NATIONAL ASSOCIATION OF SCHOOLS OF ART AND DESIGN AND IS ACCREDITED BY THE HIGHER LEARNING COMMISSION OF THE NORTH CENTRAL ASSOCIATION. THE COLLEGE ENROLLED 1,400 STUDENTS IN DEGREE SEEKING PROGRAMS. THE COLLEGE ALSO OFFERS NON-CREDIT COURSES IN THE VISUAL ARTS THROUGH ITS CONTINUING EDUCATION PROGRAMS AND ANNUALLY PROVIDES OVER 3,000 DETROIT YOUTH WITH ART AND DESIGN EDUCATION THROUGH PARTNERSHIP PROGRAMS.
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