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BAKER COLLEGE PROFESSIONAL SERVICES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BAKER COLLEGE PROFESSIONAL SERVICES INC (EIN 38-3043861)
Tax period
2024-09-01 to 2025-08-31
Filed
2026-07-13
IRS object ID
202601949349301000
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-13T08:14:31-05:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN383567911PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1REHMANN ROBSON LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2025AddressLine1Txt
CitySAGINAWCityNm
State AbbreviationMIStateAbbreviationCd
ZIP486052025ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383043861EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAKER COLLEGE PROFESSIONAL SERVICESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBAKEBusinessNameControlTxt
Phone9897293437PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11020 S WASHINGTON STAddressLine1Txt
CityOWOSSOCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48867ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL MOOREPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9897293437PhoneNum
Signature2026-07-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY E HERT CPAPreparerPersonNm
PTINP00066715PTIN
Phone9897999580PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJACQELINE SPICERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11020 S WASHINGTON STAddressLine1Txt
CityOWOSSOCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48867ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$61,530,484GrossReceiptsAmt
Group Return For AffiliatesYes (1)GroupReturnForAffiliatesInd
All Affiliates IncludedYes (1)AllAffiliatesIncludedInd
Group Exemption6294GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BAKER.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTHE MISSION OF BAKER COLLEGE IS TO PROVIDE AN INCLUSIVE, INNOVATIVE, AND TRANSFORMATIVE EDUCATIONAL EXPERIENCE WHICH ALLOWS STUDENTS TO POSITIVELY IMPACT THEIR LIVES AND THE WORLD AROUND THEM.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee961TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,898,334PYContributionsGrantsAmt
CY Contributions Grants$8,643,131CYContributionsGrantsAmt
PY Program Service Revenue$37,867,552PYProgramServiceRevenueAmt
CY Program Service Revenue$40,736,091CYProgramServiceRevenueAmt
PY Investment Income$3,524,015PYInvestmentIncomeAmt
CY Investment Income$1,236,839CYInvestmentIncomeAmt
PY Other Revenue$297,748PYOtherRevenueAmt
CY Other Revenue$201,518CYOtherRevenueAmt
PY Total Revenue$48,587,649PYTotalRevenueAmt
CY Total Revenue$50,817,579CYTotalRevenueAmt
PY Grants And Similar Paid$6,500,800PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$8,321,135CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$36,539,961PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$38,278,068CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$28,308,960PYOtherExpensesAmt
CY Other Expenses$26,367,418CYOtherExpensesAmt
PY Total Expenses$71,349,721PYTotalExpensesAmt
CY Total Expenses$72,966,621CYTotalExpensesAmt
PY Revenues Less Expenses-$22,762,072PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$22,149,042CYRevenuesLessExpensesAmt
Total Assets BOY$160,233,748TotalAssetsBOYAmt
Total Assets EOY$155,860,866TotalAssetsEOYAmt
Total Liabilities BOY$85,974,236TotalLiabilitiesBOYAmt
Total Liabilities EOY$104,511,166TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$74,259,512NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$51,349,700NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF BAKER COLLEGE IS TO PROVIDE AN INCLUSIVE, INNOVATIVE, AND TRANSFORMATIVE EDUCATIONAL EXPERIENCE WHICH ALLOWS STUDENTS TO POSITIVELY IMPACT THEIR LIVES AND THE WORLD AROUND THEM.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$59,775,616ExpenseAmt
Grant$8,321,135GrantAmt
Revenue$40,849,202RevenueAmt
DescA PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF HLC. BAKER COLLEGE IS A NON-PROFIT HIGHER EDUCATION INSTITUTION, SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER COLLEGE SUBORDINATE ORGANIZATIONS PROVIDE CERTIFICATE, ASSOCIATE, BACHELOR, MASTER, AND DOCTORATE DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR THE 2024-25 FISCAL YEAR, BAKER COLLEGE HAD A TOTAL OF 3,853 STUDENTS WITH A TOTAL OF 85,868 CREDIT HOURS. AWARDED $8,320,935 IN SCHOLARSHIPS TO 4,110 STUDENTS.Desc
Total Program Service Expenses$59,775,616TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related PersonYes (1)GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5744IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee961EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form1098 C FiledYes (1)Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JACQELINE SPICERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9897293437PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11020 S WASHINGTON STAddressLine1Txt
CityOWOSSOCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48867ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
JACQUELINE SPICER
COO47.002.00Yes (X)Yes (X)$398,943$0$61,071
DENISE BANNAN
SENIOR ASSOCIATE/TRUSTEE/BOARD OF REGENTS/SECRETAR47.002.00Yes (X)Yes (X)$57,783$0$27,459
DAN CASEY
TRUSTEE/BOARD OF REGENTS8.001.00Yes (X)$0$0$0
MELANIE DAVIS
TRUSTEE/BOARD OF REGENTS8.001.00Yes (X)$0$0$0
SUSAN EBELING
TRUSTEE/BOARD OF REGENTS8.002.00Yes (X)$0$0$0
MICHAEL HAMNER
TRUSTEE/BOARD OF REGENTS8.001.00Yes (X)$0$0$0
MARY SLINGERLAND
TRUSTEE/BOARD OF REGENTS8.001.00Yes (X)$0$0$0
DWANA THOMPSON
BOARD OF REGENTS/TRUSTEE8.001.00Yes (X)$0$0$0
ALAN WISE
BOARD OF REGENTS/TRUSTEE8.001.00Yes (X)$0$0$0
MICHAEL MOORE
TREASURER/CONTROLLER47.002.00Yes (X)$150,356$0$35,434
DANA CLARK
VP HR40.00Yes (X)$175,056$0$32,377
RANDY HILL
VP ACADEMIC AFFAIRS40.00Yes (X)$173,350$0$44,511
LINDA KATRINIC
VP FIN SERV40.00Yes (X)$176,690$0$32,327
AARON MAIKE
VP CAMPUS ADMIN/ENGAGE40.00$209,302$0$55,298Yes (X)
DANIEL SUMMERS II
VP ENROLL MGT SERVICES40.00$183,900$0$31,373Yes (X)
EILEEN PECORARO
VP - MARKETING40.00$179,892$0$30,945Yes (X)
SCOTT WOOD
CHIEF INFORMATION OFFICER40.00$170,450$0$49,050Yes (X)
BRIAN KOWALCZK
DEAN40.00$168,990$0$16,951Yes (X)
BART DAIG
FORMER BOARD OF REGENTS/PRESIDENT CEO/TRUSTEE0.00$128,785$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,173,497TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$416,796TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K31IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ASCEND LEARNING HOLDINGS LLC 62277
62277 COLLECTION CENTER DRIVECHICAGOIL606930622SOFTWARE$907,106
HOGAN LOVELLS US LLP
555 13TH STREET NWWASHINGTONDC20004LEGAL SERVICES$540,397
DELL MARKETING LP
PO BOX 643561PITTSBURGHPA152643561COMPUTER SERVICES$494,971
OAKHILL ASSOCIATES OF MICHIGAN LLC
115 S MAIN ST STE 200ROYAL OAKMI48067RENT$349,056
ATH SERVICES LLC
109 STAFFORD DRHEATHTX75032ENROLLMENT SERVICES$172,265
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K10CntrctRcvdGreaterThan100KCnt
Related Organizations$8,185,485RelatedOrganizationsAmt
Government Grants$344,231GovernmentGrantsAmt
All Other Contributions$113,415AllOtherContributionsAmt
Noncash Contributions$112,635NoncashContributionsAmt
Total Contributions$8,643,131TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES611310$39,043,284$39,043,284
DORM AND HOUSING721000$1,306,691$1,306,691
ADMINISTRATIVE FEE AND INCOME611310$231,479$231,479
FOOD SERVICE722514$154,637$154,637
FieldValueIRS element (for citing)
Total Program Service Revenue$40,736,091TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,239,651TotalRevenueColumnAmt
Exclusion$1,239,651ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$88,407RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$88,407RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$88,407TotalRevenueColumnAmt
Exclusion$88,407ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$10,706,643SecuritiesAmt
Other$3,450OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$10,712,905SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$6,262SecuritiesAmt
Other$3,450OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,812TotalRevenueColumnAmt
Exclusion-$2,812ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS INCOME900099$56,930$56,930
FOOD AND SOUVENIR STORE459420$56,181$56,181
FieldValueIRS element (for citing)
Other Revenue Total$113,111OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$50,817,579TotalRevenueColumnAmt
Related Or Exempt Func Income$40,849,202RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,325,246ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$200TotalAmt
Program Services$200ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$8,320,935TotalAmt
Program Services$8,320,935ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,533,716TotalAmt
Program Services$1,137,407ProgramServicesAmt
Management And General$396,309ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$91,268TotalAmt
Program Services$91,268ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$26,992,554TotalAmt
Program Services$22,696,340ProgramServicesAmt
Management And General$4,296,214ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,890,526TotalAmt
Program Services$1,512,895ProgramServicesAmt
Management And General$377,631ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$5,574,217TotalAmt
Program Services$4,664,050ProgramServicesAmt
Management And General$910,167ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,195,787TotalAmt
Program Services$1,795,264ProgramServicesAmt
Management And General$400,523ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$538,961TotalAmt
Management And General$538,961ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$378,657TotalAmt
Management And General$378,657ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$241,961TotalAmt
Management And General$241,961ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,418,077TotalAmt
Program Services$2,190,954ProgramServicesAmt
Management And General$1,227,123ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,228,939TotalAmt
Program Services$4,055,181ProgramServicesAmt
Management And General$173,758ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,097,468TotalAmt
Program Services$1,704,962ProgramServicesAmt
Management And General$392,506ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,692,188TotalAmt
Program Services$2,794,225ProgramServicesAmt
Management And General$897,963ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,899,134TotalAmt
Program Services$2,475,598ProgramServicesAmt
Management And General$423,536ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$234,122TotalAmt
Program Services$134,677ProgramServicesAmt
Management And General$99,445ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$730,920TotalAmt
Program Services$638,313ProgramServicesAmt
Management And General$92,607ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$154TotalAmt
Management And General$154ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,126,606TotalAmt
Program Services$3,075,964ProgramServicesAmt
Management And General$2,050,642ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$937,073TotalAmt
Program Services$890,243ProgramServicesAmt
Management And General$46,830ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
LIBRARY EXPENSE$574,616$574,616
BAD DEBTS$531,553$531,553
GRANT$352,141$352,141
DUES AND MEMBERSHIPS$227,002$12,551$214,451

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$157,846TotalAmt
Program Services$126,279ProgramServicesAmt
Management And General$31,567ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$72,966,621TotalAmt
Program Services$59,775,616ProgramServicesAmt
Management And General$13,191,005ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,321BOYAmt
EOY$3,321EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$22,226,446BOYAmt
EOY$15,109,883EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$722,188BOYAmt
EOY$1,162,772EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$72,935BOYAmt
EOY$51,446EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,629,322BOYAmt
EOY$2,147,364EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$154,039,239LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$74,199,694LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$83,771,660BOYAmt
EOY$79,839,545EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$51,700,408BOYAmt
EOY$54,579,782EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$107,468BOYAmt
EOY$107,468EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$2,859,285EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$160,233,748BOYAmt
EOY$155,860,866EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$7,507,031BOYAmt
EOY$9,600,333EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$78,467,205BOYAmt
EOY$94,910,833EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$85,974,236BOYAmt
EOY$104,511,166EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$68,704,813BOYAmt
EOY$45,389,969EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,554,699BOYAmt
EOY$5,959,731EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$74,259,512BOYAmt
EOY$51,349,700EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$160,233,748BOYAmt
EOY$155,860,866EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$22,149,042ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$3,826,252NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$4,587,022OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,751,068BeginningYearBalanceAmt
Investment Earnings Or Losses$610,004InvestmentEarningsOrLossesAmt
Grants Or Scholarships$101,635GrantsOrScholarshipsAmt
End Year Balance$6,259,437EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,018,784BeginningYearBalanceAmt
Investment Earnings Or Losses$814,688InvestmentEarningsOrLossesAmt
Grants Or Scholarships$82,404GrantsOrScholarshipsAmt
End Year Balance$5,751,068EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,738,861BeginningYearBalanceAmt
Investment Earnings Or Losses$351,877InvestmentEarningsOrLossesAmt
Grants Or Scholarships$71,954GrantsOrScholarshipsAmt
End Year Balance$5,018,784EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,700,468BeginningYearBalanceAmt
Investment Earnings Or Losses-$833,907InvestmentEarningsOrLossesAmt
Grants Or Scholarships$127,700GrantsOrScholarshipsAmt
End Year Balance$4,738,861EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,866,855BeginningYearBalanceAmt
Investment Earnings Or Losses$1,000,061InvestmentEarningsOrLossesAmt
Grants Or Scholarships$166,448GrantsOrScholarshipsAmt
End Year Balance$5,700,468EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.35200PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.64800TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,789,630OtherCostOrOtherBasisAmt
Book Value$9,789,630BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$130,910,529OtherCostOrOtherBasisAmt
Depreciation$62,257,875DepreciationAmt
Book Value$68,652,654BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$13,023,580OtherCostOrOtherBasisAmt
Depreciation$11,941,819DepreciationAmt
Book Value$1,081,761BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$315,500OtherCostOrOtherBasisAmt
Book Value$315,500BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$79,839,545TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
RETIREE MEDICAL OBLIGATION$13,700,212
AFFILIATE INTERCOMPANY PAYABLE$81,210,621
FieldValueIRS element (for citing)
Total Liability$94,910,833TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ENDOWMENT FUNDS PROVIDE FINANCIAL ASSISTANCE TO STUDENTS IN THE FORM OF SCHOLARSHIPS TO HELP COVER THE COSTS ASSOCIATED WITH THE STUDENTS ATTENDANCE.
PART X, LINE 2:THE COLLEGE HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL 2022 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.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN BOTH DIGITAL AND PRINTED MATERIALS SUCH AS THE BAKER COLLEGE WEBSITE, PROGRAM GUIDE, STUDENT AND EMPLOYEE HANDBOOK, NEWSPAPERS, AND PRINTED MAILERS TO THE PUBLIC.
SCHEDULE E, PART I, LINE 6BAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (48 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
ACADEMIC DISTINCTION SCHOLARHIP110$191,250
BACHELOR ALUMNI GOLD SCHOLARSHIP37$76,521
BACHELOR ALUMNI PLATINUM SCHOLARSHIP28$80,942
BACHELOR ALUMNI SCHOLARSHIP20$17,650
BACK 2 BAKER GOLD SCHOLARSHIP65$146,922
BACK 2 BAKER PLATINUM SCHOLARSHIP52$154,141
BACK 2 BAKER SCHOLARSHIP103$116,949
BAKER GOLD SCHOLARSHIP1$2,000
BAKER PROUD SCHOLARSHIP418$487,903
BAKER SILVER SCHOLARSHIP3$3,000
BAKER TUTION GRANT696$1,297,842
BC HOUSING SCHOLARSHIP224$654,724
BEFREE TUITION GUARANTEE109$73,551
BEMORE SCHOLARSHIP5$6,000
BRIGHT FUTURES SCHOLARSHIP78$110,226
DEANS SCHOLARSHIP47$96,320
DOCTORATE ALUMNI SCHOLARSHIP5$12,000
DUAL ENROLL ACADEMIC DISTINCTION SCHOL7$7,750
DUAL ENROLL SCHOLARS OF TOMORROW SCHOL1$563
DUAL ENROLLMENT PRESIDENTIAL SCHOL17$58,546
EMPLOYEE FULL SCHOLARSHIP DOCTORATE1$15,000
EMPLOYEE FULL SCHOLARSHIP GRADUATE1$5,400
EMPLOYEE GRADUATE SCHOLARSHIP9$27,000
EMPLOYEE UNDERGRAD SCHOLARSHIP15$92,172
ESPORTS VARSITY SCHOLARSHIP8$119,230
FAMILY GRADUATE SCHOLARSHIP4$14,400
FAMILY UNDERGRAD SCHOLARSHIP28$99,784
FIRST GENERATION SCHOLARSHIP454$137,014
FREDERICK BAKER SCHOLARSHIP24$57,877
GAP YEAR SCHOLARSHIP41$79,924
GEORGE HODDY SCHOLARSHIP20$43,758
GRADUATE ACCELERATED SCHOLARSHIP2$900
GRADUATE ALUMNI SCHOLARSHIP157$413,550
GRADUATE DBA SCHOLARSHIP9$20,400
GRADUATE STUDIES SCHOLARSHIP9$5,335
INSTITUTIONAL DISCOUNT BAKER WRITE OFF17$33,815
ON THE MOVE SCHOLARSHIP47$61,250
PORTER SCHOLARSHIP22$71,665
PRESIDENTIAL SCHOLARS AWARD119$484,472
PRESIDENTIAL SCHOLARSHIP8$67,971
REGENTS SCHOLARSHIP150$691,174
SCHOLARS OF TOMORROW SCHOLARSHIP103$81,188
STUDENT LIFE LEADERSHIP SCHOLARSHIP1$4,600
TRANSFER GOLD SCHOLARSHIP186$429,898
TRANSFER PLATINUM SCHOLARSHIP163$558,200
TRANSFER SCHOLARSHIP147$163,876
TRANSFER SCHOLARSHIP RENEWAL251$572,001
TRUSTEES TRANSFER SCHOLARSHIP88$374,281

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSCHOLARSHIPS ARE PROVIDED TO STUDENTS BASED ON NEEDS ASSESSMENTS AND/OR PERFORMANCE. ONCE THE STUDENT HAS BEEN APPROVED TO RECEIVE THE GRANT, THE AMOUNT IS CREDITED TO THE STUDENT'S BAKER COLLEGE ACCOUNT. THE COLLEGE'S FINANCIAL SERVICES OFFICE MONITORS THE STUDENT TO MAKE SURE THE AWARD STAYS IN COMPLIANCE. IF THE STUDENT DOES NOT CONTINUE TO MEET THE GRANT REQUIREMENTS, THE STUDENT'S GRANT MAY BE REDUCED. GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES ARE BUDGETED EACH YEAR BY THE BAKER COLLEGE CONTROLLERS OFFICE. THE CAMPUS DIRECTOR(S) DETERMINES WHICH ORGANIZATION BENEFITS FROM A GRANT BASED ON THE COMMUNITY'S NEEDS. IF THE GRANT EXCEEDS THE BUDGET, THE BOARD OF DIRECTORS MUST APPROVE THE FUNDING. THESE GRANTS AND ASSISTANCE ARE AWARDED TO OTHER TAX-EXEMPT ORGANIZATIONS TO BE USED IN ANY WAY THE RECIPIENTS SEE FIT TO FURTHER THEIR MISSION AND TAX EXEMPT PURPOSE; THE USE OF THESE FUNDS IS NOT MONITORED BY BAKER COLLEGE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JACQUELINE SPICER
COO$390,925$0$0$0$8,018$0$30,500$0$30,571$0$460,014$0$0$0
AARON MAIKE
VP CAMPUS ADMIN/ENGAGE$200,726$0$0$0$8,576$0$20,361$0$34,937$0$264,600$0$0$0
SCOTT WOOD
CHIEF INFORMATION OFFICER$170,000$0$0$0$450$0$17,000$0$32,050$0$219,500$0$0$0
RANDY HILL
VP ACADEMIC AFFAIRS$172,900$0$0$0$450$0$12,000$0$32,511$0$217,861$0$0$0
DANIEL SUMMERS II
VP ENROLL MGT SERVICES$183,600$0$0$0$300$0$18,360$0$13,013$0$215,273$0$0$0
EILEEN PECORARO
VP - MARKETING$178,602$0$0$0$1,290$0$17,860$0$13,085$0$210,837$0$0$0
LINDA KATRINIC
VP FIN SERV$171,458$0$0$0$5,232$0$4,800$0$27,527$0$209,017$0$0$0
DANA CLARK
VP HR$173,766$0$0$0$1,290$0$1,800$0$30,577$0$207,433$0$0$0
BRIAN KOWALCZK
DEAN$168,300$0$0$0$690$0$16,830$0$121$0$185,941$0$0$0
MICHAEL MOORE
TREASURER/CONTROLLER$149,066$0$0$0$1,290$0$2,400$0$33,034$0$185,790$0$0$0
BART DAIG
FORMER BOARD OF REGENTS/PRESIDENT CE$0$0$0$0$128,785$0$0$0$0$0$128,785$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4BFormAndLineReferenceDesc
ExplanationJAQUELINE SPICER PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. BART DAIG, FORMER PRESIDENT, PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. BART RECEIVED $128,785 GROSS TAXABLE DEFERRED COMPENSATION WAGES.ExplanationTxt

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxtCash GrantCashGrantAmtType Of AssistanceTypeOfAssistanceTxtAssistance PurposeAssistancePurposeTxt
SEE PART V
SEE PART V$6,075BAKER COLLEGE FAMILY SCHOLARSHIPEDUCATION
SEE PART V
SEE PART V$2,700BAKER COLLEGE FAMILY SCHOLARSHIPEDUCATION

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonPARKER THORNTONPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionSON-IN-LAW DANA CLARK, VP HRRelationshipDescriptionTxt
Transaction$91,268TransactionAmt
TransactionCOMPENSATION AND BENEFITSTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART IIIFormAndLineReferenceDesc
ExplanationAS PER IRS INSTRUCTIONS FOR FORM 990 SCHEDULE L, SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS AND SIMILAR FINANCIAL ASSISTANCE. THEREFORE, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK FOR THESE LINES.ExplanationTxt

Schedule M IRS990ScheduleM

Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1310ContributionCnt
Noncash Contributions Rpt F990$102,207NoncashContributionsRptF990Amt
Method Of Determining RevenuesCOSTMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescAUTO LAB EQUIPDesc
Contribution10ContributionCnt
Noncash Contributions Rpt F990$10,428NoncashContributionsRptF990Amt
Method Of Determining RevenuesMARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received1Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTHE AMOUNTS IN COLUMN (B) REPRESENT THE NUMBER OF ITEMS RECEIVED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, BAKER COLLEGE IS THE SOLE STOCKHOLDER OF THE SUBORDINATE ORGANIZATIONS.
FORM 990, PART VI, SECTION A, LINE 7APURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE.
FORM 990, PART VI, SECTION B, LINE 11BAN APPOINTED COMMITTEE, APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS, CONSISTING OF A BOARD MEMBER, TREASURER AND SYSTEM 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 12CTHE CONFLICTS 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 CONFLICTS OF INTEREST TO THE SYSTEM FINANCE 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 SYSTEM FINANCE 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 SYSTEM FINANCE 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 15COMPENSATION FOR THE PRESIDENT, WHO IS THE TOP MANAGEMENT OFFICIAL, IS REVIEWED AND APPROVED EVERY YEAR IN MAY BY THE GOVERNING BODY. THIS REVIEW PROCESS OCCURS ANNUALLY, AND THE COLLEGE USES COMPENSATION DATA PROVIDED BY THE COLLEGE OF UNIVERSITY PROFESSIONAL ASSOCIATION "CUPA AND OTHER COLLEGES' FORM 990 FOR SIMILARLY QUALIFIED PERSONS FUNCTIONING IN COMPARABLE POSITIONS. PERIODICALLY, AN INDEPENDENT CONSULTANT SURVEYED OTHER SIMILAR EDUCATIONAL INSTITUTIONS TO COMPARE THE PRESIDENT'S COMPENSATION. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE PRESIDENT. A COMPENSATION REVIEW IS PERFORMED EVERY YEAR IN MAY/JUNE FOR THE OFFICERS AND KEY EMPLOYEES IDENTIFIED IN PART VII OF THE FORM 990. THIS REVIEW IS PERFORMED ANNUALLY BY THE PROFESSIONAL SERVICE PRESIDENT AND THE COMPARABILITY DATA IS PREPARED AND REVIEWED BY PROFESSIONAL SERVICE PRESIDENT, TREASURER, SUBORDINATE ORGANIZATION PRESIDENT, AND/OR A MEMBER OF THE BOARD OF REGENTS. PERIODICALLY, AN INDEPENDENT CONSULTANT WILL SURVEY OTHER SIMILAR EDUCATIONAL INSTITUTIONS TO COMPARE THE OFFICERS' COMPENSATION. THE REPORT IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19FINANCIAL 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 XI, LINE 9:RETIREMENT MEDICAL FUND ADJUSTMENT -4,587,022.
FORM 990, PART XII, LINE 2C:THE PROCESS FOR OVERSEEING THE AUDIT HAS NOT CHANGED FROM PRIOR YEAR. AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
JEWELL EDUCATIONAL FUND
1020 S WASHINGTON STOWOSSOMI48867382958545FINANCIALMI501(C)(3)LINE 12A, IBAKER COLLEGE0
ST FRANCIS SCHOOL OF LAW
895 DOVE STNEWPORT BEACHCA92660471804087SCHOOLCA501(C)(3)LINE 2BAKER COLLEGE0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset ExchangeYes (1)AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd