2025-07-09T08:06:39-05:00 2024-08-31 383567911 REHMANN ROBSON LLC PO BOX 2025 SAGINAW MI 486052025 990 2023-09-01 383043861 BAKER COLLEGE PROFESSIONAL SERVICES BAKE 9897293437 1020 S WASHINGTON ST OWOSSO MI 48867 MICHAEL MOORE TREASURER 9897293437 2025-07-09 1 1 JEFFREY E HERT CPA P00066715 9897999580 2023 2025-03-06 01:10:19Z X JACQELINE SPICER 1020 S WASHINGTON ST OWOSSO MI 48867 58118589 1 1 6294 X WWW.BAKER.EDU X 1986 MI 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. 9 7 1004 7 0 0 6535895 6898334 39705662 37867552 1318553 3524015 595405 297748 48155515 48587649 6464410 6500800 0 0 37980652 36539961 0 0 0 28209126 28308960 72654188 71349721 -24498673 -22762072 155510244 160233748 55283422 85974236 100226822 74259512 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. 0 0 55282722 6500800 38000994 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 2023-24 FISCAL YEAR, BAKER COLLEGE HAD A TOTAL OF 3,811 STUDENTS WITH A TOTAL OF 80,215 CREDIT HOURS. AWARDED $6,500,275 IN SCHOLARSHIPS TO 2,771 STUDENTS. 55282722 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 1 5981 0 1 1004 1 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JACQELINE SPICER 9897293437 1020 S WASHINGTON ST OWOSSO MI 48867 DENISE BANNAN SENIOR ASSOCIATE/TRUSTEE/BOARD OF REGENTS/SECRETAR 47.00 2.00 X X 56581 0 26946 JACQUELINE SPICER COO 47.00 2.00 X X 390610 0 71017 DAN CASEY TRUSTEE/BOARD OF REGENTS 8.00 1.00 X 0 0 0 MELANIE DAVIS TRUSTEE/BOARD OF REGENTS 8.00 1.00 X 0 0 0 SUSAN EBELING TRUSTEE/BOARD OF REGENTS 8.00 2.00 X 0 0 0 MICHAEL HAMNER TRUSTEE/BOARD OF REGENTS 8.00 1.00 X 0 0 0 MARY SLINGERLAND TRUSTEE/BOARD OF REGENTS 8.00 1.00 X 0 0 0 DWANA THOMPSON BOARD OF REGENTS/TRUSTEE 8.00 1.00 X 0 0 0 ALAN WISE BOARD OF REGENTS/TRUSTEE 8.00 1.00 X 0 0 0 MICHAEL MOORE TREASURER/CONTROLLER 47.00 2.00 X 147414 0 47144 DANA CLARK VP HR 40.00 X 171589 0 47399 LINDA KATRINIC VP - FIN SERV 40.00 X 173328 0 43824 PETER KARSTEN PRESIDENT - AUBURN HILLS 40.00 X 187844 0 0 AARON MAIKE PRESIDENT - MUSKEGON 40.00 X 204394 0 54220 EILEEN PECORARO VP - MARKETING 40.00 X 176270 0 27437 SCOTT WOOD CHIEF INFORMATION OFFICER 40.00 X 157595 0 46952 JAMES ZAMJAHN VP - STUDENT SUCCESS/ENGAGEMENT 40.00 X 202864 0 50056 BART DAIG FORMER BOARD OF REGENTS/PRESIDENT CEO/TRUSTEE 0.00 X 319449 0 18012 JILL LANGEN FORMER PRESIDENT-ST FRANCIS/PROVOST/SECRETARY 0.00 X 158667 0 22702 2346605 0 455709 29 1 1 0 BALCO INTERIORS LLC 48700 GRAND RIVER AVE NOVI MI 48374 FURNITURE & INSTALLATION 1308662 DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 15264 COMPUTER SERVICES 485408 OAKHILL ASSOCIATES OF MICHIGAN LLC 115 S MAIN ST STE 200 ROYAL OAK MI 48067 RENT 310183 HOGAN LOVELLS US LLP 555 13TH STREET NW WASHINGTON DC 20004 LEGAL SERVICES 283444 ATH SERVICES LLC 109 STAFFORD DR HEATH TX 75032 ENROLLMENT SERVICES 160732 10 6396035 273926 228373 228373 6898334 TUITION AND FEES 611310 36383961 36383961 DORM AND HOUSING 721000 1099047 1099047 ADMINISTRATIVE FEE AND INCOME 611310 247927 247927 FOOD SERVICE 722514 136617 136617 37867552 1420731 1420731 164306 0 164306 164306 164306 9709022 1925202 9491802 39138 217220 1886064 2103284 2103284 MISCELLANEOUS INCOME 900099 93061 93061 FOOD AND SOUVENIR STORE 459420 40381 40381 133442 48587649 38000994 0 3688321 525 525 6500275 6500275 1323117 956241 366876 112634 112634 26897398 22996375 3901023 1983823 1565249 418574 4057073 3440744 616329 2165916 1813540 352376 851235 851235 473223 473223 271025 271025 3620082 2154410 1465672 3220923 3007748 213175 2464652 1879876 584776 3880389 2549716 1330673 2257525 1839025 418500 215122 112662 102460 657114 559567 97547 14050 14050 5214933 3128960 2085973 841547 799494 42053 MISCELLANEOUS 2502152 275236 2226916 LIBRARY EXPENSE 827474 827474 BAD DEBTS 351192 351192 GRANT 274104 274104 372218 137675 234543 71349721 55282722 16066999 0 3313 3321 19727307 22226446 927313 722188 54188 72935 1647358 1629322 152889476 69117816 88655367 83771660 44387930 51700408 107468 107468 155510244 160233748 5569580 7507031 49713842 78467205 55283422 85974236 X 95139113 68704813 5087709 5554699 100226822 74259512 155510244 160233748 X -22762072 7241121 -10446359 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5018784 814688 82404 5751068 4738861 351877 71954 5018784 5700468 -833907 127700 4738861 4866855 1000061 166448 5700468 4537072 431560 101777 4866855 0.00000 0.38316 0.61684 0 0 9789630 9789630 130154234 57595328 72558906 12630112 11522488 1107624 315500 315500 83771660 RETIREE MEDICAL OBLIGATION 14122758 AFFILIATE INTERCOMPANY PAYABLE 64344447 78467205 X 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 2021 THROUGH 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF AUGUST 31, 2024. 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, 2024 OR 2023, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. 1 BACK 2 BAKER GOLD SCHOLARSHIP 6 7500 BACK 2 BAKER PLATINUM SCHOLARSHIP 6 12714 BACK 2 BAKER SCHOLARSHIP 9 5000 BAKER BRONZE SCHOLARSHIP 12 9500 BAKER GOLD SCHOLARSHIP 3 6000 BAKER PROUD SCHOLARSHIP 959 1205963 BAKER SCHOLARSHIP-TIER 2 3 3314 BAKER SILVER SCHOLARSHIP 12 12000 BC HOUSING SCHOLARSHIP 154 544125 BC NURSING SCHOLARSHIP 11 22000 BEMORE SCHOLARSHIP 12 14500 BSN DISCOUNT 57 222593 DEANS SCHOLARSHIP 98 204182 EMPLOYEE DOCTORATE SCHOLARSHIP 1 4500 EMPLOYEE FULL SCHOLARSHIP DOCTORATE 2 13500 EMPLOYEE FULL SCHOLARSHIP GRADUATE 3 37800 EMPLOYEE GRADUATE SCHOLARSHIP 4 22500 EMPLOYEE UNDERGRAD SCHOLARSHIP 18 116358 FAMILY GRADUATE SCHOLARSHIP 2 3600 FAMILY UNDERGRAD SCHOLARSHIP 22 88413 FREDERICK BAKER SCHOLARSHIP 19 47300 GAP YEAR SCHOLARSHIP 71 130790 GEORGE HODDY SCHOLARSHIP 20 35104 GRADUATE ACCELERATED SCHOLARSHIP 4 3500 GRADUATE ALUMNI SCHOLARSHIP 149 402700 GRADUATE DBA SCHOLARSHIP 18 29900 GRADUATE STUDIES MSOT SCHOLARSHIP 2 8800 GRADUATE STUDIES SCHOLARSHIP 19 16080 INSTITUTIONAL DISCOUNT BAKER WRITE OFF 24 21836 ON THE MOVE SCHOLARSHIP 139 188000 PORTER SCHOLARSHIP 20 64100 PRESIDENTS SCHOLARSHIP 11 140432 REGENTS SCHOLARSHIP 279 1288012 STUDENT LIFE LEADERSHIP SCHOLARSHIP 6 25300 TRANSFER SCHOLARSHIP RENEWAL 417 856251 TRUSTEES TRANSFER SCHOLARSHIP 179 686108 PART I, LINE 2: 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 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. X 1 1 X X X X 1 1 0 0 0 0 0 0 0 JACQUELINE SPICER COO 383200 0 0 0 7410 0 40958 0 30059 0 461627 0 0 0 BART DAIG FORMER BOARD OF REGENTS/PRESIDENT CE 0 0 0 0 319449 0 0 0 18012 0 337461 0 96116 0 AARON MAIKE PRESIDENT - MUSKEGON 196814 0 0 0 7580 0 19961 0 34259 0 258614 0 0 0 JAMES ZAMJAHN VP - STUDENT SUCCESS/ENGAGEMENT 169660 0 0 0 33204 0 9500 0 40556 0 252920 0 0 0 DANA CLARK VP HR 170299 0 0 0 1290 0 17335 0 30064 0 218988 0 0 0 LINDA KATRINIC VP - FIN SERV 168096 0 0 0 5232 0 16810 0 27014 0 217152 0 0 0 SCOTT WOOD CHIEF INFORMATION OFFICER 157295 0 0 0 300 0 15500 0 31452 0 204547 0 0 0 EILEEN PECORARO VP - MARKETING 175100 0 0 0 1170 0 14592 0 12845 0 203707 0 0 0 MICHAEL MOORE TREASURER/CONTROLLER 146124 0 0 0 1290 0 14708 0 32436 0 194558 0 0 0 PETER KARSTEN PRESIDENT - AUBURN HILLS 0 0 0 0 187844 0 0 0 0 0 187844 0 0 0 JILL LANGEN FORMER PRESIDENT-ST FRANCIS/PROVOST/ 0 0 0 0 158667 0 2432 0 20270 0 181369 0 0 0 PART I, LINE 1A PETER KARSTEN, FORMER CAMPUS PRESIDENT/DIRECTOR, RECEIVED AN AUTO. THE GROSS-UP TAXABLE FRINGE BENEFIT AMOUNT OF $14,869 NET $10,750. 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, FORMER PRESIDENT, PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. BART RECEIVED $96,116 GROSS TAXABLE DEFERRED COMPENSATION WAGES. PETER KARSTEN WAS TERMINATED 12/31/22 AND RECEIVED A SEVERANCE AMOUNT OF $172,975; BART DAIG WAS TERMINATED 8/31/22 AND RECEIVED A SEVERANCE AMOUNT OF $223,333 IN 2023; JILL LANGEN WAS TERMINATED 9/6/22 AND RECEIVED A SEVERANCE AMOUNT OF $158,667 IN 2023. SEE PART V SEE PART V 5886 BAKER COLLEGE FAMILY SCHOLARSHIP EDUCATION SEE PART V SEE PART V 2750 BAKER COLLEGE FAMILY SCHOLARSHIP EDUCATION CHAD BANNAN SON OF DENISE BANNAN, SENIOR ASSOCIATE AND SECRETARY 94207 COMPENSATION AND BENEFITS 0 PARKER THORNTON SON-IN-LAW DANA CLARK, VP HR 18427 COMPENSATION AND BENEFITS 0 SCHEDULE L, PART III AS 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. X 2 950 SCRAP VALUE X 10976 139681 COST X AUTO LAB EQUIP 1833 87742 MARKET VALUE 0 1 0 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' 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 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 -10,446,359. 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 2023 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2024, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. AMENDED RETURN THE TAXPAYER INITIALLY FILED A FORM 990-N SUBMISSION BY THE ORIGINAL DUE DATE OF THE RETURN AS THE TAXPAYER WAS UNABLE TO E-FILE THE FORM 990 IN THE PREVIOUS FISCAL YEAR DUE TO ONGOING PROCESSING ISSUES WITH THE IRS E-HELP DESK NOT ALLOWING THE TAXPAYER TO E-FILE UNDER ITS GROUP RETURN FEDERAL EIN#. 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 0 0 1 0 0 0 0 0 1 0 0 1 0 1 1 1 1 1 1