2026-06-23T13:17:39-05:00 2025-08-31 383567911 REHMANN ROBSON LLC 5800 GRATIOT RD STE 201 SAGINAW MI 48638 990 2024-09-01 471804087 ST FRANCIS SCHOOL OF LAW STFR 9494532900 895 DOVE STREET NEWPORT BEACH CA 92660 MICHAEL MOORE TREASURER 9494532900 2026-06-19 1 1 JEFFREY E HERT CPA P00066715 9897999580 2026-05-19 2024 2025-03-06 01:10:19Z JACQUELINE SPICER 1020 S WASHINGTON ST OWOSSO MI 48867 1384750 0 X WWW.STFRANCISLAW.COM X 2014 CA PRODUCE GRADUATES WHO ARE CAPABLE OF PRACTICING LAW IMMEDIATELY UPON GRADUATION THROUGH AN ACCESSIBLE, HIGH QUALITY PROGRAM THAT EMPHASIZES PRACTICAL PROFESSIONAL SKILLS. 9 7 20 7 0 0 0 0 1425725 1384750 0 0 0 0 1425725 1384750 0 0 0 0 554401 626301 0 0 0 89227 98754 643628 725055 782097 659695 4448092 5115044 8125 15382 4439967 5099662 X ST. FRANCIS SCHOOL OF LAW (THE "COLLEGE") IS ORGANIZED FOR EDUCATIONAL PURPOSES, TO ENCOURAGE, PROMOTE, MAINTAIN AND SUPPORT POST-SECONDARY LEGAL EDUCATION. ON AUGUST 21, 2020, ST. FRANCIS SCHOOL OF LAW WAS GRANTED A FULL AND IMMEDIATE ACCREDITATION BY THE COMMITTEE OF BAR EXAMINERS OF THE STATE BAR OF CALIFORNIA. THE ACCREDITATION WAS THE RESULT OF A RECOMMENDATION BY THE STATE BAR'S SITE INSPECTION TEAM INDICATING THAT ST. FRANCIS FULLY COMPLIES WITH THE COMMITTEE OF BAR ACCREDITATION RULES AND GUIDELINES. 0 0 656483 1384750 IN ADDITION TO OFFERING A TRADITIONAL LAW SCHOOL CURRICULUM, THE COLLEGE MAY PERIODICALLY PRODUCE CONTINUING LEGAL EDUCATION SEMINARS FOR THE LEGAL PROFESSION AND MAY CHARGE FOR THESE SEMINARS. ALSO, THE COLLEGE MAY ACQUIRE ITEMS BRANDED WITH THE ST. FRANCIS SCHOOL OF LAW LOGO, AND MAY SELL ITEMS TO STUDENTS AND ALUMNI THROUGH ITS WEBSITE.THE COLLEGE CHARGES TUITION FOR ITS FOUR-YEAR PROGRAM OF LEGAL EDUCATION LEADING TO THE AWARD OF A JURIS DOCTORATE DEGREE. STUDENTS COMPLETING THE DEGREE WILL BE ELIGIBLE TO SIT FOR THE CALIFORNIA STATE BAR GENERAL BAR EXAMINATION. 656483 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 145 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MICHAEL MOORE 9897293437 1020 S WASHINGTON ST OWOSSO MI 48867 JACQUELINE SPICER PRESIDENT/CEO/BOARD OF REGENTS 1.00 48.00 X X 0 398943 61071 DENISE BANNAN SENIOR ASSOCIATE/TRUSTEE/BOARD OF REGENTS/SECRETAR 1.00 48.00 X X 0 57783 27459 DAN CASEY BOARD OF REGENTS/TRUSTEE 1.00 8.00 X 0 0 0 MELANIE DAVIS BOARD OF REGENTS/TRUSTEE 1.00 8.00 X 0 0 0 SUSAN EBELING TRUSTEE/BOARD OF REGENTS 1.00 9.00 X 0 0 0 MICHAEL HAMNER BOARD OF REGENTS/TRUSTEE 1.00 8.00 X 0 0 0 MARY SLINGERLAND BOARD OF REGENTS/TRUSTEE 1.00 8.00 X 0 0 0 DWANA THOMPSON BOARD OF REGENTS/TRUSTEE 1.00 8.00 X 0 0 0 ALAN WISE BOARD OF REGENTS/TRUSTEE 1.00 8.00 X 0 0 0 MICHAEL MOORE CONTROLLER/TREASURER 1.00 48.00 X 0 150356 35434 KAREN TRAVIS DEAN 40.00 0.00 X 165214 0 30770 CHARLES KATZ DIRECTOR ACADEMIC EXCELLENCE 40.00 0.00 X 116984 0 11220 BART DAIG FORMER BOARD OF REGENTS/PRESIDENT CEO/TRUSTEE 0.00 X 0 128785 0 282198 735867 165954 2 1 1 0 0 TUITION & FEES 611310 1384750 1384750 1384750 1384750 1384750 0 0 508010 508010 25086 25086 53840 53840 39365 39365 5400 5400 23777 22955 822 835 835 61515 61515 7227 7227 725055 656483 68572 0 2438189 2453440 0 0 5456 2058 2004447 2659546 4448092 5115044 8125 15382 8125 15382 X 4439967 5099662 4439967 5099662 4448092 5115044 659695 0 X X 0 1 X 1 1 1 X 0 INTERCOMPANY BALANCE 2659546 2659546 X PART X, LINE 2: MANAGEMENT HAS EVALUATED THE COLLEGE'S INCOME TAX FILING POSITIONS FOR FISCAL 2021 THROUGH 2025, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF AUGUST 31, 2025. THE COLLEGE CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE COLLEGE'S CONSOLIDATED FINANCIAL STATEMENTS. THE COLLEGE DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (E.G., TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE COLLEGE DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT AUGUST 31, 2025 OR 2024, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN BOTH DIGITAL AND PRINTED MATERIALS SUCH AS THE ST. FRANCIS SCHOOL OF LAW WEBSITE, PROGRAM GUIDE, STUDENT AND EMPLOYEE HANDBOOK, NEWSPAPERS, AND PRINTED MAILERS TO THE PUBLIC. 0 1 0 0 0 0 0 0 0 JACQUELINE SPICER PRESIDENT/CEO/BOARD OF REGENTS 0 390925 0 0 0 8018 0 30500 0 30571 0 460014 0 0 KAREN TRAVIS DEAN 162000 0 0 0 3214 0 16320 0 14450 0 195984 0 0 0 MICHAEL MOORE CONTROLLER/TREASURER 0 149066 0 0 0 1290 0 2400 0 33034 0 185790 0 0 BART DAIG FORMER BOARD OF REGENTS/PRESIDENT CE 0 0 0 0 0 128785 0 0 0 0 0 128785 0 0 PART I, LINE 3 - ARRANGEMENT USED TO ESTABLISH TOP MANAGEMENT COMPENSATION: THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM ST. FRANCIS SCHOOL OF LAW; THE COMPENSATION IS PAID AND DETERMINED BY A RELATED TAX-EXEMPT ORGANIZATION. PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: JACQUELINE SPICER PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, THE SOLE CORPORATE VOTING MEMBER IS BAKER COLLEGE, A MICHIGAN NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE CORPORATE VOTING MEMBER IS BAKER COLLEGE, A MICHIGAN NONPROFIT CORPORATION. BAKER COLLEGE HAS THE RIGHT TO VOTE ON THE ELECTION OF REGENTS, ON THE DISPOSITION OF SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT TO THOSE TERMS, ON ANY ELECTION TO DISSOLVE THE CORPORATION, AND ON ANY OTHER MATTERS REQUIRING MEMBERSHIP APPROVAL UNDER THE CORPORATION'S CODE, THE ARTICLES OF INCORPORATION, OR THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B AN APPOINTED COMMITTEE, APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS, CONSISTING OF A BOARD MEMBER, TREASURER, AND PRESIDENT REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN COMPLETED BY THE PAID TAX RETURN PREPARERS. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO THE CORPORATE CONTROL OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE CORPORATE CONTROL OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE CORPORATE CONTROL OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE CORPORATE CONTROL OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM ST FRANCIS SCHOOL OF LAW. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. THE ORGANIZATION'S OTHER OFFICERS DO NOT RECEIVE COMPENSATION FROM ST. FRANCIS SCHOOL OF LAW. THEREFORE THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEARS. FORM 990, PART XII, LINE 3A AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NONPROFIT ORGANIZATIONS, IN 2024 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2025, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. ST FRANCIS SCHOOL OF LAW IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE. BAKER OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF PORT HURON 2000 ST CLAIR ST PORT HURON MI 48060 382901703 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER COLLEGE PROFESSIONAL SERVICES INC 1020 S WASHINGTON ST OWOSSO MI 48867 383043861 MGMT & ADMIN MI 501(C)(3) LINE 12A, I BAKER COLLEGE 0 BAKER ONLINE 1020 S WASHINGTON ST OWOSSO MI 48867 383177823 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 JEWELL EDUCATIONAL FUND 1020 S WASHINGTON ST OWOSSO MI 48867 382958545 FINANCIAL MI 501(C)(3) LINE 12A, I BAKER COLLEGE 0 BAKER COLLEGE 1020 S WASHINGTON ST OWOSSO MI 48867 381948719 EDUCATION MI 501(C)(3) LINE 2 N/A 0 BAKER OF ROYAL OAK 420 S LAFAYETTE AVE ROYAL OAK MI 48067 383474279 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF ALLEN PARK 1020 S WASHINGTON ST OWOSSO MI 48867 743075712 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF CADILLAC 9600 E 13TH ST CADILLAC MI 49601 383333920 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF CLINTON TOWNSHIP 1020 S WASHINGTON ST OWOSSO MI 48867 383474281 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF FLINT 1020 S WASHINGTON ST OWOSSO MI 48867 380321740 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1