BAKER COLLEGE PROFESSIONAL SERVICES INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BAKER COLLEGE PROFESSIONAL SERVICES INC (EIN 38-3043861)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2025-01-23
- IRS object ID
- 202510239349301101
- Schema version
- 2022v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-23T09:24:09-06:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383567911 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2025 | AddressLine1Txt |
| City | SAGINAW | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 486052025 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383043861 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER COLLEGE PROFESSIONAL SERVICES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAKE | BusinessNameControlTxt |
| Phone | 9897293437 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 S WASHINGTON ST | AddressLine1Txt |
| City | OWOSSO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48867 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL MOORE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9897293437 | PhoneNum |
| Signature | 2025-01-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY E HERT CPA | PreparerPersonNm |
| PTIN | P00066715 | PTIN |
| Phone | 9897999580 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JACQELINE SPICER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 S WASHINGTON ST | AddressLine1Txt |
| City | OWOSSO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48867 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $57,981,091 | GrossReceiptsAmt |
| Group Return For Affiliates | Yes (1) | GroupReturnForAffiliatesInd |
| All Affiliates Included | Yes (1) | AllAffiliatesIncludedInd |
| Group Exemption | 6294 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BAKER.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE 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 Body | 99 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 77 | VotingMembersIndependentCnt |
| Total Employee | 1101 | TotalEmployeeCnt |
| Total Volunteers | 77 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $19,557,944 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,535,895 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $52,425,680 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $39,705,662 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$14,276,301 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,318,553 | CYInvestmentIncomeAmt |
| PY Other Revenue | $391,297 | PYOtherRevenueAmt |
| CY Other Revenue | $595,405 | CYOtherRevenueAmt |
| PY Total Revenue | $58,098,620 | PYTotalRevenueAmt |
| CY Total Revenue | $48,155,515 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,610,918 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,464,410 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $38,500,918 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $37,980,652 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $41,508,415 | PYOtherExpensesAmt |
| CY Other Expenses | $28,209,126 | CYOtherExpensesAmt |
| PY Total Expenses | $87,620,251 | PYTotalExpensesAmt |
| CY Total Expenses | $72,654,188 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$29,521,631 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$24,498,673 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $153,733,199 | TotalAssetsBOYAmt |
| Total Assets EOY | $155,510,244 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $27,095,139 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $55,283,422 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $126,638,060 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $100,226,822 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $56,038,571 | ExpenseAmt |
| Grant | $6,464,410 | GrantAmt |
| Revenue | $40,091,244 | RevenueAmt |
| Desc | A 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 2022-23 FISCAL YEAR, BAKER COLLEGE HAD A TOTAL OF 4,017 STUDENTS WITH A TOTAL OF 81,938 CREDIT HOURS. AWARDED $6,464,310 IN SCHOLARSHIPS TO 2,792 STUDENTS. | Desc |
| Total Program Service Expenses | $56,038,571 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6545 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1101 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 99 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 77 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JACQELINE SPICER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9897293437 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 S WASHINGTON ST | AddressLine1Txt |
| City | OWOSSO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48867 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| DENISE BANNAN | |||||||||
| SENIOR ASSOCIATE AND SECRETARY | 47.00 | 2.00 | Yes (X) | Yes (X) | $55,000 | $0 | $24,921 | ||
| DAN CASEY | |||||||||
| TRUSTEE/BOARD OF REGENTS | 8.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MELANIE DAVIS | |||||||||
| TRUSTEE/BOARD OF REGENTS | 8.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SUSAN EBELING | |||||||||
| TRUSTEE/BOARD OF REGENTS | 8.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL HAMNER | |||||||||
| TRUSTEE/BOARD OF REGENTS | 8.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARY SLINGERLAND | |||||||||
| TRUSTEE/BOARD OF REGENTS | 8.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JACQUELINE SPICER | |||||||||
| PRESIDENT AND CEO | 47.00 | 2.00 | Yes (X) | Yes (X) | $280,888 | $0 | $51,650 | ||
| ALAN WISE | |||||||||
| BOARD OF REGENTS/TRUSTEE | 8.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DWANA THOMPSON | |||||||||
| BOARD OF REGENTS/TRUSTEE | 8.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DANA CLARK | |||||||||
| VP HR | 40.00 | Yes (X) | $166,840 | $0 | $48,700 | ||||
| LINDA KATRINIC | |||||||||
| VP - FIN SERV | 40.00 | Yes (X) | $168,432 | $0 | $45,440 | ||||
| MICHAEL MOORE | |||||||||
| TREASURER/CONTROLLER | 47.00 | 2.00 | Yes (X) | $142,530 | $0 | $44,354 | |||
| PETER KARSTEN | |||||||||
| PRESIDENT - ROYAL OAK | 40.00 | $194,339 | $0 | $50,744 | Yes (X) | ||||
| LESA LOUCH | |||||||||
| PRESIDENT ONLINE | 40.00 | $196,231 | $0 | $41,628 | Yes (X) | ||||
| AARON MAIKE | |||||||||
| VP FOR CAMPUS ADMIN/ENGAGE | 40.00 | $197,756 | $0 | $50,977 | Yes (X) | ||||
| KEVIN PNACEK | |||||||||
| ASSISTANT DIRECTOR ADMIN CAMPUS | 40.00 | $170,249 | $0 | $30,526 | Yes (X) | ||||
| JO ANNE CRAIN | |||||||||
| DEAN | 40.00 | $150,064 | $0 | $9,248 | Yes (X) | ||||
| BART DAIG | |||||||||
| FORMER BOARD OF REGENTS/PRESIDENT CEO/TRUSTEE | 0.00 | $339,907 | $0 | $43,329 | Yes (X) | ||||
| JILL LANGEN | |||||||||
| FORMER PRESIDENT-ST FRANCIS/PROVOST/SECRETARY | 40.00 | $253,415 | $0 | $42,373 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,315,651 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $483,890 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 26 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DELL MARKETING LP | |||||
| PO BOX 643561 | PITTSBURGH | PA | 152643561 | COMPUTER SERVICES | $588,107 |
| DETROIT DESIGN CENTER LLC | |||||
| 4225 THIRD ST | DETROIT | MI | 48201 | ARTWORK FOR RO | $250,000 |
| ATH SERVICES LLC | |||||
| 1454 VIA TOSCANA LANE | ROCKWALL | TX | 75032 | ENROLLMENT SERVICES | $164,620 |
| GFJ BTH LLC | |||||
| 32600 TELEGRAPH RD SUITE 202 | BINGHAM FARMS | MI | 48025 | DORM RENTAL | $148,025 |
| PISANO JAMES | |||||
| PO BOX 1123 | CLEVELAND | GA | 30528 | ACTUARY | $138,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $6,371,823 | RelatedOrganizationsAmt |
| Government Grants | $43,561 | GovernmentGrantsAmt |
| All Other Contributions | $120,511 | AllOtherContributionsAmt |
| Noncash Contributions | $120,511 | NoncashContributionsAmt |
| Total Contributions | $6,535,895 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611310 | $38,359,691 | $38,359,691 |
| DORM AND HOUSING | 721000 | $918,625 | $918,625 |
| ADMINISTRATIVE FEE AND INCOME | 611310 | $247,184 | $247,184 |
| FOOD SERVICE | 722100 | $180,162 | $180,162 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $39,705,662 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,339,922 | TotalRevenueColumnAmt |
| Exclusion | $1,339,922 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $209,823 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $209,823 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $209,823 | TotalRevenueColumnAmt |
| Exclusion | $209,823 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,475,118 | SecuritiesAmt |
| Other | $3,329,089 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,554,405 | SecuritiesAmt |
| Other | $2,271,171 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$1,079,287 | SecuritiesAmt |
| Other | $1,057,918 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,369 | TotalRevenueColumnAmt |
| Exclusion | -$21,369 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | $358,897 | $358,897 |
| FOOD AND SOUVENIR STORE | 459420 | $26,685 | $26,685 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $385,582 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,155,515 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,091,244 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,528,376 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100 | TotalAmt |
| Program Services | $100 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,464,310 | TotalAmt |
| Program Services | $6,464,310 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,945,991 | TotalAmt |
| Program Services | $939,710 | ProgramServicesAmt |
| Management And General | $1,006,281 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,021 | TotalAmt |
| Program Services | $104,021 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,890,976 | TotalAmt |
| Program Services | $23,992,363 | ProgramServicesAmt |
| Management And General | $3,898,613 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,820,169 | TotalAmt |
| Program Services | $1,429,783 | ProgramServicesAmt |
| Management And General | $390,386 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,937,751 | TotalAmt |
| Program Services | $3,202,959 | ProgramServicesAmt |
| Management And General | $734,792 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,281,744 | TotalAmt |
| Program Services | $1,890,188 | ProgramServicesAmt |
| Management And General | $391,556 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,846 | TotalAmt |
| Management And General | $408,846 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,187 | TotalAmt |
| Management And General | $402,187 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,455 | TotalAmt |
| Management And General | $348,455 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,239,040 | TotalAmt |
| Program Services | $2,718,371 | ProgramServicesAmt |
| Management And General | $1,520,669 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,146,382 | TotalAmt |
| Program Services | $3,019,700 | ProgramServicesAmt |
| Management And General | $126,682 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,925,963 | TotalAmt |
| Program Services | $1,944,836 | ProgramServicesAmt |
| Management And General | $2,981,127 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,648,519 | TotalAmt |
| Program Services | $2,527,765 | ProgramServicesAmt |
| Management And General | $1,120,754 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,900,947 | TotalAmt |
| Program Services | $1,518,815 | ProgramServicesAmt |
| Management And General | $382,132 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,385 | TotalAmt |
| Program Services | $95,658 | ProgramServicesAmt |
| Management And General | $122,727 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $614,688 | TotalAmt |
| Program Services | $473,058 | ProgramServicesAmt |
| Management And General | $141,630 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,344,910 | TotalAmt |
| Program Services | $3,206,946 | ProgramServicesAmt |
| Management And General | $2,137,964 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $670,546 | TotalAmt |
| Program Services | $637,043 | ProgramServicesAmt |
| Management And General | $33,503 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| LIBRARY EXPENSE | $1,019,252 | $1,019,252 | |
| BAD DEBTS | $464,484 | $464,484 | |
| JOB PLACEMENT COSTS | $428,796 | $221,877 | $206,919 |
| DUES AND MEMBERSHIPS | $252,519 | $6,873 | $245,646 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,207 | TotalAmt |
| Program Services | $160,459 | ProgramServicesAmt |
| Management And General | $14,748 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,654,188 | TotalAmt |
| Program Services | $56,038,571 | ProgramServicesAmt |
| Management And General | $16,615,617 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,132 | BOYAmt |
| EOY | $3,313 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,106,524 | BOYAmt |
| EOY | $19,727,307 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $783,287 | BOYAmt |
| EOY | $927,313 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,033 | BOYAmt |
| EOY | $54,188 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,051,910 | BOYAmt |
| EOY | $1,647,358 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $152,614,325 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $63,958,958 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,897,749 | BOYAmt |
| EOY | $88,655,367 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,724,096 | BOYAmt |
| EOY | $44,387,930 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,468 | BOYAmt |
| EOY | $107,468 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,733,199 | BOYAmt |
| EOY | $155,510,244 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,304,051 | BOYAmt |
| EOY | $5,569,580 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,791,088 | BOYAmt |
| EOY | $49,713,842 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,095,139 | BOYAmt |
| EOY | $55,283,422 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,746,875 | BOYAmt |
| EOY | $95,139,113 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,891,185 | BOYAmt |
| EOY | $5,087,709 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,638,060 | BOYAmt |
| EOY | $100,226,822 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,733,199 | BOYAmt |
| EOY | $155,510,244 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$24,498,673 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,607,540 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$6,520,105 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,738,861 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $351,877 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $71,954 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,018,784 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,700,468 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$833,907 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $127,700 | GrantsOrScholarshipsAmt |
| End Year Balance | $4,738,861 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,866,855 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,000,061 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $166,448 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,700,468 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,537,072 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $431,560 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $101,777 | GrantsOrScholarshipsAmt |
| End Year Balance | $4,866,855 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,859,928 | BeginningYearBalanceAmt |
| Contributions | $609,112 | ContributionsAmt |
| Investment Earnings Or Losses | $108,007 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $39,975 | GrantsOrScholarshipsAmt |
| End Year Balance | $4,537,072 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.43910 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.56090 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,789,630 | OtherCostOrOtherBasisAmt |
| Book Value | $9,789,630 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $130,016,730 | OtherCostOrOtherBasisAmt |
| Depreciation | $53,245,906 | DepreciationAmt |
| Book Value | $76,770,824 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,492,465 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,713,052 | DepreciationAmt |
| Book Value | $1,779,413 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $315,500 | OtherCostOrOtherBasisAmt |
| Book Value | $315,500 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $88,655,367 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| RETIREE MEDICAL OBLIGATION | $13,585,538 |
| AFFILIATE INTERCOMPANY PAYABLE | $36,128,304 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $49,713,842 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2017 THROUGH 2023, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF AUGUST 31, 2023. 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, 2023 OR 2022, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE 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 6 | BAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (34 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| BAKER BRONZE SCHOLARSHIP (BRNZ) | 22 | $17,500 |
| BAKER GOLD SCHOLARSHIP (GOLD) | 2 | $4,000 |
| BAKER PROUD SCHOLARSHIP (PRD) | 1017 | $1,327,657 |
| BAKER SCHOLARSHIP-TIER2 | 4 | $9,026 |
| BAKER SILVER SCHOLARSHIP (SLVR) | 54 | $54,000 |
| BEMORE HOUSING SCHOLARSHIP | 1 | $4,600 |
| BEMORE SCHOLARSHIP | 61 | $75,000 |
| DEANS SCHOLARSHIP (DEAN) | 85 | $201,242 |
| EMPLOYEE DOCTORATE SCHOLARSHIP | 1 | $3,970 |
| EMPLOYEE FULL SCHOLARSHIP DOCTORATE (DBA FULL EMPLOYEE SCH) | 1 | $10,980 |
| EMPLOYEE FULL SCHOLARSHIP GRADUATE (GRAD FULL EMPLOYEE SCHOL) | 8 | $54,210 |
| EMPLOYEE GRADUATE SCHOLARSHIP (BCEG) | 1 | $2,088 |
| EMPLOYEE UNDERGRAD SCHOLARSHIP (BCES) | 20 | $100,273 |
| FAMILY GRADUATE SCHOLARSHIP (BCF2) | 4 | $18,792 |
| FAMILY UNDERGRAD SCHOLARSHIP (BCFS) | 18 | $71,891 |
| FREDERICK BAKER SCHOLARSHIP | 20 | $56,204 |
| GAP YEAR SCHOLARSHIP | 16 | $15,916 |
| GEORGE HODDY SCHOLARSHIP | 11 | $15,750 |
| GRADUATE ACCELERATED SCHOLARSHIP (GACC) | 6 | $13,425 |
| GRADUATE ALUMNI SCHOLARSHIP (GALM) | 174 | $664,602 |
| GRADUATE DBA SCHOLARSHIP (GDBA) | 32 | $110,000 |
| GRADUATE STUDIES ADVISEMI SCHOLARSHIP | 1 | $1,500 |
| GRADUATE STUDIES MSOT SCHOLARSHIP | 5 | $30,000 |
| GRADUATE STUDIES SCHOLARSHIP (GSS) | 44 | $64,660 |
| INSTITUTIONAL DISCOUNT (OTHRW) BAKER WRITE OFF | 20 | $20,533 |
| LEADERSHIP SCHOLARSHIP (LEAD) | 9 | $22,500 |
| PORTER SCHOLARSHIP (PORT) | 10 | $38,000 |
| PRESIDENTS SCHOLARSHIP (PRES) | 10 | $120,469 |
| REGENTS SCHOLARSHIP (RGNT) | 269 | $1,332,373 |
| ST FRANCIS CAMPUS SCHOLARSHIP | 26 | $9,000 |
| STUDENT LIFE LEADERSHIP SCHOLARSHIP | 17 | $69,000 |
| TRANSFER SCHOLARSHIP (TRN) | 370 | $729,655 |
| TRUSTEES TRANSFER SCHOLARSHIP (TTRN) | 196 | $817,994 |
| ON THE MOVE SCHOLARSHIP | 257 | $377,500 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS 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 ACCOUNT 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BART DAIG | ||||||||||||||
| FORMER BOARD OF REGENTS/PRESIDENT CE | $183,600 | $0 | $0 | $0 | $156,307 | $0 | $18,360 | $0 | $24,969 | $0 | $383,236 | $0 | $0 | $0 |
| JACQUELINE SPICER | ||||||||||||||
| PRESIDENT AND CEO | $276,800 | $0 | $0 | $0 | $4,088 | $0 | $25,467 | $0 | $26,183 | $0 | $332,538 | $0 | $0 | $0 |
| JILL LANGEN | ||||||||||||||
| FORMER PRESIDENT-ST FRANCIS/PROVOST/ | $157,346 | $0 | $0 | $0 | $96,069 | $0 | $17,392 | $0 | $24,981 | $0 | $295,788 | $0 | $0 | $0 |
| AARON MAIKE | ||||||||||||||
| VP FOR CAMPUS ADMIN/ENGAGE | $191,300 | $0 | $0 | $0 | $6,456 | $0 | $19,380 | $0 | $31,597 | $0 | $248,733 | $0 | $0 | $0 |
| PETER KARSTEN | ||||||||||||||
| PRESIDENT - ROYAL OAK | $185,950 | $0 | $0 | $0 | $8,389 | $0 | $18,870 | $0 | $31,874 | $0 | $245,083 | $0 | $0 | $0 |
| LESA LOUCH | ||||||||||||||
| PRESIDENT ONLINE | $149,600 | $0 | $0 | $0 | $46,631 | $0 | $14,960 | $0 | $26,668 | $0 | $237,859 | $0 | $0 | $0 |
| DANA CLARK | ||||||||||||||
| VP HR | $165,550 | $0 | $0 | $0 | $1,290 | $0 | $16,830 | $0 | $31,870 | $0 | $215,540 | $0 | $0 | $0 |
| LINDA KATRINIC | ||||||||||||||
| VP - FIN SERV | $163,200 | $0 | $0 | $0 | $5,232 | $0 | $16,320 | $0 | $29,120 | $0 | $213,872 | $0 | $0 | $0 |
| KEVIN PNACEK | ||||||||||||||
| ASSISTANT DIRECTOR ADMIN CAMPUS | $96,379 | $0 | $0 | $0 | $73,870 | $0 | $9,612 | $0 | $20,914 | $0 | $200,775 | $0 | $0 | $0 |
| MICHAEL MOORE | ||||||||||||||
| TREASURER/CONTROLLER | $141,840 | $0 | $0 | $0 | $690 | $0 | $14,280 | $0 | $30,074 | $0 | $186,884 | $0 | $0 | $0 |
| JO ANNE CRAIN | ||||||||||||||
| DEAN | $86,483 | $0 | $0 | $0 | $63,581 | $0 | $7,944 | $0 | $1,304 | $0 | $159,312 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | BART DAIG, FORMER CEO/PRESIDENT, RECEIVED AN AUTO. THE GROSS-UP TAXABLE FRINGE BENEFIT AMOUNT OF $38,179 NET $27,604; JILL LANGEN, FORMER PROVOST, RECEIVED AN AUTO. THE GROSS-UP TAXABLE FRINGE BENEFIT AMOUNT OF $14,440 NET $10,440; LESA LOUCH, FORMER CAMPUS PRESIDENT, RECEIVED AN AUTO. THE GROSS-UP TAXABLE FRINGE BENEFIT AMOUNT OF $24,896 NET $18,000; KEVIN PNACEK, FORMER ASSISTANT DIRECTOR, RECEIVED AN AUTO. THE GROSS-UP TAXABLE FRINGE BENEFIT AMOUNT OF $9,574 NET $6,922. |
| PART I, LINES 4A-B | JAQUELINE SPICER PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. BART DAIG WAS TERMINATED 8/31/22 AND RECEIVED A SEVERANCE AMOUNT OF $111,667; JILL LANGEN WAS TERMINATED 9/6/22 AND RECEIVED A SEVERANCE AMOUNT OF $65,333; LESA LOUCH WAS TERMNINATED 11/30/22 AND RECEIVED A SEVERANCE AMOUNT OF $13,600; KEVIN PNACEK WAS TERMINATED 10/3/22 AND RECEIVED A SEVERANCE AMOUNT OF $63,750; JOANNE CRAIN WAS TERMINATED 8/15/22 AND RECEIVED A SEVERANCE AMOUNT OF $61,200. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHAD BANNAN | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SON OF DENISE BANNAN, SENIOR ASSOCIATE AND SECRETARY | RelationshipDescriptionTxt |
| Transaction | $104,021 | TransactionAmt |
| Transaction | COMPENSATION AND BENEFITS | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6654 | ContributionCnt |
| Noncash Contributions Rpt F990 | $120,511 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | PURSUANT 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 7A | PURSUANT 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 11B | AN 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 12C | THE 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 15 | COMPENSATION 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 FORMS 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 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 XI, LINE 9: | RETIREMENT MEDICAL FUND ADJUSTMENT -5,010,105. INTERCOMPANY TRANSFER -1,510,000. |
| 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 2022 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2023, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| JEWELL EDUCATIONAL FUND | ||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 382958545 | FINANCIAL | MI | 501(C)(3) | LINE 12A, I | BAKER COLLEGE | 0 |
| ST FRANCIS SCHOOL OF LAW | ||||||||||
| 895 DOVE ST | NEWPORT BEACH | CA | 92660 | 471804087 | SCHOOL | CA | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | Yes (1) | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |