2021-06-22T15:37:21-05:00 2020-08-31 383567911 REHMANN ROBSON LLC 5800 GRATIOT PO BOX 2025 SAGINAW MI 486052025 990 2019-09-01 830686168 BAKER COLLEGE GROUP RETURN BAKE 9897293437 1020 S WASHINGTON ST OWOSSO MI 48867 MICHAEL MOORE TREASURER 9897293437 2021-06-21 1 JEFFREY E HERT CPA P00066715 9897999580 2019 2022-09-23 18:48:47Z BART DAIG 1020 S WASHINGTON ST OWOSSO MI 48867 104010073 1 1 6294 X WWW.BAKER.EDU X 1986 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 88 57 2152 63 0 0 9364606 12484349 81795241 67796942 -2165040 2091431 726973 493311 89721780 82866033 9130567 8661214 0 0 67998065 61406727 0 0 0 45947288 44293152 123075920 114361093 -33354140 -31495060 256174638 224972515 28253205 27759169 227921433 197213346 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 0 0 95450822 8661214 67939511 THE LARGEST 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 DORTORATE DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR THE 2019-20 FISCAL YEAR, BAKER COLLEGE HAD A TOTAL OF 8,138 STUDENTS WITH A TOTAL OF 72,554 CREDIT HOURS. AWARDED $8,652,214 IN SCHOLARSHIPS TO 4,272 STUDENTS. 95450822 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 1 14950 0 1 2152 1 0 0 0 0 0 0 0 0 0 0 0 0 X 88 57 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BART DAIG 9897293437 1020 S WASHINGTON ST OWOSSO MI 48867 X AARON MAIKE PRESIDENT - MUSKEGON 40.00 X X 199454 0 49349 AARON SHIRLEY BOARD OF REGENTS 1.00 X 0 0 0 ALAN WISE BOARD OF REGENTS/TRUSTEE 3.00 1.00 X 0 0 0 ANDREW MCCANN BOARD OF REGENTS 1.00 X 0 0 0 ANGELA NADELL BOARD OF REGENTS 1.00 X 0 0 0 BARBARA SMITH BOARD OF REGENTS 1.00 X 0 0 0 BART DAIG BOARD OF REGENTS/PRESIDENT/TRUSTEE 50.00 2.00 X X 284972 0 111351 BC THOMPSON BOARD OF REGENTS/TRUSTEE 3.00 1.00 X 0 0 0 BEN GLARDON BOARD OF REGENTS 1.00 X 0 0 0 BRIAN LONG BOARD OF REGENTS 1.00 X 0 0 0 CATHERINE BRECHTELSBAUER BOARD OF REGENTS 1.00 X 0 0 0 CHAD GRANT BOARD OF REGENTS 1.00 X 0 0 0 CHERYL BERGMAN BOARD OF REGENTS 1.00 X 0 0 0 DAN CASEY BOARD OF REGENTS 2.00 X 0 0 0 DAVID MUTCH BOARD OF REGENTS 1.00 X 0 0 0 DENISE BANNAN PROVOST/PRESIDENT - OWOSSO 40.00 1.00 X X 258180 0 48986 DONNA SCHMIDT BOARD OF REGENTS 1.00 X 0 0 0 DOUGLAS HOWELL BOARD OF REGENTS 1.00 X 0 0 0 DWANA THOMPSON BOARD OF REGENTS 1.00 X 0 0 0 F JAMES CUMMINS BOARD OF REGENTS/CHAIRMAN/SECRETARY/TRUSTEE 20.00 2.00 X X 202181 0 29903 JENNIFER MORGAN BOARD OF REGENTS 2.00 X 0 0 0 JIM TEETS BOARD OF REGENTS 1.00 X 0 0 0 JOHN MACLEOD BOARD OF REGENTS 1.00 X 0 0 0 JR TAYLOR BOARD OF REGENTS 1.00 X 0 0 0 JUSTIN DRAEGER TRUSTEE 2.00 1.00 X 0 0 0 KATHLEEN SCHWARTZ BOARD OF REGENTS 1.00 X 0 0 0 KELLY SMITH PRESIDENT - CADILLAC 40.00 X X 144752 0 24824 KIM MAGUIRE BOARD OF REGENTS 1.00 X 0 0 0 KIP HORVATH BOARD OF REGENTS 1.00 X 0 0 0 LESA LOUCH PRESIDENT ONLINE 40.00 X X 159636 0 43844 LINDA KIMBEL BOARD OF REGENTS 1.00 X 0 0 0 LYNNETTE BLOOMBERG BOARD OF REGENTS 1.00 X 0 0 0 MARY SLINGERLAND BOARD OF REGENTS 1.00 X 0 0 0 MATT VAN EPPS BOARD OF REGENTS 1.00 X 0 0 0 MAYNARD THOMPSON BOARD OF REGENTS/PROGRAM COORD 28.00 X 59360 0 0 MELANIE DAVIS BOARD OF REGENTS 2.00 X 0 0 0 MICHAEL HAMNER BOARD OF REGENTS 1.00 X 0 0 0 MIKE BLANCHARD TRUSTEE/BOARD OF REGENTS 3.00 1.00 X 0 0 0 MOLLY KASER BOARD OF REGENTS 1.00 X 0 0 0 NANCY BOWMAN BOARD OF REGENTS 1.00 X 0 0 0 PATRICIA KAUFMAN PRESIDENT - CLINTON/PORT HURON 40.00 X X 203070 0 50784 PAUL SCHLUCKEBIER BOARD OF REGENTS 1.00 1.00 X 0 0 0 PETER KARSTEN PRESIDENT - AUBURN HILLS 40.00 X X 195996 0 49526 RHONDA POWELL BOARD OF REGENTS 2.00 X 0 0 0 ROBERT BADGLEY BOARD OF REGENTS 1.00 X 0 0 0 RONALD JUSTICE BOARD OF REGENTS 1.00 X 0 0 0 SCOTT MCKELVEY BOARD OF REGENTS 1.00 X 0 0 0 STEVEN SAUTER BOARD OF REGENTS 1.00 X 0 0 0 STEVEN SIMPSON PRESIDENT - JACKSON & ALLEN PARK 40.00 X X 160074 0 46295 SUSAN EBELING TRUSTEE/BOARD OF REGENTS 3.00 2.00 X 0 0 0 THOMAS FISHER BOARD OF REGENTS 1.00 X 0 0 0 THOMAS KIMBLE BOARD OF REGENTS 1.00 X 0 0 0 TOM BRISSE BOARD OF REGENTS 2.00 X 0 0 0 WENDY CLOW BOARD OF REGENTS 1.00 X 0 0 0 AURORA LYNNE HIGHAM VP FINANCE 40.00 1.00 X 120640 0 43229 CHARLES GURDEN VP ADMISSIONS 40.00 X 132090 0 25945 DANA CLARK VP HR 40.00 X 163041 0 47521 JACQUELINE SPICER COO 40.00 1.00 X 237658 0 76941 JILL LANGEN PRESIDENT-ST FRANCIS/PROVOST 40.00 1.00 X 220269 0 48176 LINDA KATRINIC VP - FIN SERV 40.00 X 164632 0 44372 LISA HARVENER VP STUDENT SERVICES 40.00 X 97523 0 21086 MICHAEL MOORE TREASURER/CONTROLLER 50.00 1.00 X 139730 0 43326 RANDY HILL VP ACADEMIC AFFAIRS 40.00 X 89800 0 37843 ANCA SALA DEAN 40.00 X 122250 0 13700 BRIAN REAGAN DIRECTOR IT 40.00 X 131631 0 23815 JOHN VINTON DEAN 40.00 X 142840 0 40984 LESLEY MORGAN DEAN 40.00 X 141080 0 25352 NA LI DEAN 40.00 X 124350 0 41399 GERALD MCCARTY FORMER VP - STUDENT SERVICES 40.00 X 146157 0 27648 JULIA TEAHEN FORMER - PRESIDENT/FACULTY 40.00 X 113090 0 23554 KAREN BRATUS FORMER VP ACAD AFFAIRS/PROG DIR 40.00 X 113880 0 37366 KEVIN PNACEK FORMER VP ADMISS/ASST DIR ADMISS 40.00 X 129980 0 43766 MARSHA ADAMKIEWICZ FORMER VP FINANCE/DIR OF BUDGETS 40.00 X 108650 0 41155 MICHAEL KONOPACKE FORMER VP ADMISS/DIR STDT AFFAIRS 40.00 X 117790 0 40040 WENDY HEMINGWAY FORMER PRESIDENT - FLINT 40.00 X 190890 0 21715 4815646 0 1223795 38 1 1 0 GFJ BTH LLC 32600 TELEGRAPH RD SUITE 202 BINGHAM FARMS MI 48025 DORM RENTAL 600000 DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 152643561 COMPUTER SERVICES 290597 TRAFFIC DIGITAL AGENCY 110 SOUTH MAIN ST CLAWSON MI 48017 MARKETING/ADVERTISING 170940 ATH SERVICES LLC 1454 VIA TOSCANA LANE ROCKWALL TX 75032 CONSULTING 130406 EDDY HOLDINGS LLC PO BOX 780276 PHILADELPHIA PA 191780276 MARKETING 126951 8 8513584 3881705 89060 85350 12484349 TUITION AND FEES 900099 65753615 65753615 DORM AND HOUSING 721000 1607245 1607245 ADMINISTRATIVE FEE AND INCOME 900099 374628 374628 FOOD SERVICE 722100 61454 61454 67796942 1553072 1553072 357356 8383 348973 348973 348973 20443045 1230971 20560095 575562 -117050 655409 538359 538359 MISCELLANEOUS INCOME 900099 122154 122154 FOOD AND SOUVENIR STORE 453220 20415 20415 FOOD SERVICE AND VENDING INCOME 722210 1769 1769 144338 82866033 67939511 0 2442173 9000 9000 8652214 8652214 3886020 2157086 1728934 233262 229854 3408 42637264 38112977 4524287 2560851 2152856 407995 8491618 7557013 934605 3597712 3036572 561140 167168 167168 433767 433767 185130 185130 4598811 2339226 2259585 9479762 9263169 216593 2513032 1822420 690612 3838548 3361789 476759 3489218 2814332 674886 290520 147488 143032 631566 532521 99045 12375435 7447610 4927825 743148 706015 37133 GRANT 3878923 3878923 LIBRARY EXPENSE 877007 877007 DUES AND MEMBERSHIPS 357436 5862 351574 BAD DEBTS 245745 245745 187936 101143 86793 114361093 95450822 18910271 0 6167 4050 34023132 19340114 827176 1118769 58829 52490 1262056 597020 335854466 197454654 141511851 138399812 50182451 40428597 107468 107468 28195508 24924195 256174638 224972515 8612717 9625653 19640488 18133516 28253205 27759169 X 223971736 192448543 3949697 4764803 227921433 197213346 256174638 224972515 X -31495060 3227686 -2440713 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4537072 431560 101777 4866855 3859928 609112 108007 39975 4537072 3733569 244820 118461 3859928 3534590 254975 55996 3733569 0.00000 0.45280 0.54720 0 0 23495027 23495027 276571595 173656707 102914888 25279704 23797947 1481757 10508140 10508140 138399812 AFFILIATE INTERCOMPANY RECEIVABLE 24924195 24924195 RETIREE MEDICAL OBLIGATION 18133516 18133516 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 2017 THROUGH 2020, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF AUGUST 31, 2020. 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, 2020 OR 2019, 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 MEMORIAL HEALTH CARE FOUNDATION 826 W KING ST OWOSSO MI 48867 383036586 501(C)(3) 7000 OPERATING SUPPORT ADULT TRANSFER STUDENT SCHOLARSHIP (ATS) 48 200705 BAKER BRONZE SCHOLARSHIP (BRNZ) 49 44500 BAKER CAREER SCHOLARSHIP (BCCS) 6 4950 BAKER CAREER SCHOLARSHIP 2 (BCC2) 18 16150 BAKER GOLD SCHOLARSHIP (GOLD) 8 16000 BAKER PROUD SCHOLARSHIP (PRD) 2505 3366955 BAKER SCHOLARSHIP (TIER1) 1 3000 BAKER SILVER SCHOLARSHIP (SLVR) 15 15000 BEMORE HOUSING SCHOLARSHIP 33 115940 BEMORE SCHOLARSHIP 288 336500 BOARD OF REGENTS' SCHOLARSHIP (BRS) 54 209897 BOARD OF REGENTS' SCHOLARSHIP 2 (BRS2) 130 625632 DEANS SCHOLARSHIP (DEAN) 136 352524 EMPLOYEE DOCTORATE SCHOLARSHIP (BCE3) 1 10980 EMPLOYEE FULL SCHOLARSHIP GRADUATE (CGES) 12 103467 EMPLOYEE GRADUATE SCHOLARSHIP (BCEG) 8 38280 EMPLOYEE UNDERGRAD SCHOLARSHIP (BCES) 43 225742 FAMILY DOCTORATE SCHOLARSHIP (BCF3) 1 8244 FAMILY GRADUATE SCHOLARSHIP (BCF2) 7 34800 FAMILY UNDERGRAD SCHOLARSHIP (BCFS) 52 210442 FREDERICK BAKER SCHOLARSHIP 36 82027 GEORGE HODDY SCHOLARSHIP 11 17250 GRADUATE ACCELERATED SCHOLARSHIP (GACC) 4 12600 GRADUATE ALUMNI SCHOLARSHIP (GALM) 91 322760 GRADUATE DBA SCHOLARSHIP (GDBA) 16 59000 GRADUATE STUDIES SCHOLARSHIP (GSS) 27 41680 INCREASED CREDIT INCENTIVE (ICI) 65 88150 INSTITUTIONAL DISCOUNT (OTHRW) BAKER WRITE OFF 34 36853 KORN SCHOLARSHIP (KORN) 1 2500 LEADERSHIP SCHOLARSHIP (LEAD) 11 27500 PORTER SCHOLARSHIP (PORT) 8 28000 PRESIDENTS SCHOLARSHIP (PRES) 4 40895 REGENTS SCHOLARSHIP (RGNT) 187 985026 TRANSFER SCHOLARSHIP (TRN) 243 518304 TRUSTEES TRANSFER SCHOLARSHIP (TTRN) 119 449961 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 ACCOUNT MAY BE REDUCED. GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES ARE BUDGETED EACH YEAR BY THE BAKER COLLEGE CAMPUS. THE CAMPUS PRESIDENT(S) DETERMINES WHICH ORGANIZATION BENEFITS FROM A GRANT BASED ON THE COMMUNITY'S NEEDS. IF THE GRANT EXCEEDS THE BUDGET, THE BOARD OF REGENTS 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 X X X 0 1 0 0 0 0 0 0 0 AARON MAIKE PRESIDENT - MUSKEGON 188000 0 0 0 11454 0 19000 0 30349 0 248803 0 0 0 BART DAIG BOARD OF REGENTS/PRESIDENT/TRUSTEE 270000 0 0 0 14972 0 87000 0 24351 0 396323 0 0 0 DENISE BANNAN PROVOST/PRESIDENT - OWOSSO 246000 0 0 0 12180 0 24600 0 24386 0 307166 0 0 0 F JAMES CUMMINS BOARD OF REGENTS/CHAIRMAN/SECRETARY/ 34200 0 0 0 167981 0 3600 0 26303 0 232084 0 166000 0 KELLY SMITH PRESIDENT - CADILLAC 132500 0 0 0 12252 0 13250 0 11574 0 169576 0 0 0 LESA LOUCH PRESIDENT ONLINE 149500 0 0 0 10136 0 15000 0 28844 0 203480 0 0 0 PATRICIA KAUFMAN PRESIDENT - CLINTON/PORT HURON 195400 0 0 0 7670 0 19800 0 30984 0 253854 0 0 0 PETER KARSTEN PRESIDENT - AUBURN HILLS 185870 0 0 0 10126 0 18500 0 31026 0 245522 0 0 0 STEVEN SIMPSON PRESIDENT - JACKSON & ALLEN PARK 150350 0 0 0 9724 0 15300 0 30995 0 206369 0 0 0 AURORA LYNNE HIGHAM VP FINANCE 119350 0 0 0 1290 0 12200 0 31029 0 163869 0 0 0 CHARLES GURDEN VP ADMISSIONS 130800 0 0 0 1290 0 13200 0 12745 0 158035 0 0 0 DANA CLARK VP HR 162351 0 0 0 690 0 16500 0 31021 0 210562 0 0 0 JACQUELINE SPICER COO 224900 0 0 0 12758 0 52500 0 24441 0 314599 0 0 0 JILL LANGEN PRESIDENT-ST FRANCIS/PROVOST 209017 0 0 0 11252 0 21167 0 27009 0 268445 0 0 0 LINDA KATRINIC VP - FIN SERV 160000 0 0 0 4632 0 16000 0 28372 0 209004 0 0 0 MICHAEL MOORE TREASURER/CONTROLLER 139040 0 0 0 690 0 14000 0 29326 0 183056 0 0 0 BRIAN REAGAN DIRECTOR IT 75591 0 0 0 56040 0 7519 0 16296 0 155446 0 0 0 JOHN VINTON DEAN 136660 0 0 0 6180 0 13906 0 27078 0 183824 0 0 0 LESLEY MORGAN DEAN 137270 0 0 0 3810 0 13727 0 11625 0 166432 0 0 0 NA LI DEAN 123900 0 0 0 450 0 12450 0 28949 0 165749 0 0 0 GERALD MCCARTY FORMER VP - STUDENT SERVICES 87282 0 0 0 58875 0 8728 0 18920 0 173805 0 0 0 JULIA TEAHEN FORMER - PRESIDENT/FACULTY 112400 0 0 0 690 0 11500 0 12054 0 136644 0 0 0 KAREN BRATUS FORMER VP ACAD AFFAIRS/PROG DIR 111900 0 0 0 1980 0 11350 0 26016 0 151246 0 0 0 KEVIN PNACEK FORMER VP ADMISS/ASST DIR ADMISS 124850 0 0 0 5130 0 12750 0 31016 0 173746 0 0 0 MARSHA ADAMKIEWICZ FORMER VP FINANCE/DIR OF BUDGETS 108200 0 0 0 450 0 11000 0 30155 0 149805 0 0 0 MICHAEL KONOPACKE FORMER VP ADMISS/DIR STDT AFFAIRS 116500 0 0 0 1290 0 11650 0 28390 0 157830 0 0 0 WENDY HEMINGWAY FORMER PRESIDENT - FLINT 86736 0 0 0 104154 0 8784 0 12931 0 212605 0 0 0 PART I, LINE 4B JAMES CUMMINS PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. $166,000 WAS PAID UNDER THE PLAN WITH RESPECT TO THE CALENDAR YEAR 2019. JAQUELINE SPICER PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. $30,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO CALENDAR YEAR 2019. BART DAIG PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. $60,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO CALENDAR YEAR 2019. SEE PART V SEE PART V 6496 BAKER COLLEGE FAMILY SCHOLARSHIP EDUCATION SEE PART V SEE PART V 10425 BAKER COLLEGE FAMILY SCHOLARSHIP EDUCATION CHAD BANNAN SON OF DENISE BANNAN, PROVOST & PRESIDENT 98661 COMPENSATION AND BENEFITS 0 HEATHER HILL WIFE OF RANDY HILL, VICE PRESIDENT 22950 COMPENSATION 0 ANTHONY YAKSIC SON-IN-LAW OF KELLY SMITH CADILLAC PRESIDENT 96948 COMPENSATION AND BENEFITS 0 ATH SERVICES LLC BOARD REGENT AARON SHIRLEY IS THE OWNER 120131 CONSULTING SERVICES 0 ROBERT LANGAN SON OF JILL LANGEN, PROVOST 11295 ADMISSIONS 0 SCHEDULE L, PART III, COLUMN A - NAME OF INTERESTED PERSON 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 1 23841 APPRAISER X 1393 60917 COST 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 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 VII SECT A, LINE 1A, COL (D) MAYNARD THOMPSON, BOARD OF REGENTS, RECEIVES COMPENSATION FOR PROGRAM COORDINATION AT THE COLLEGE. THE COMPENSATION IS NOT RELATED TO HIS ROLE AS A MEMBER OF THE BOARD OF REGENTS. FORM 990, PART XI, LINE 9: RETIREMENT MEDICAL FUND ADJUSTMENT -2,440,713. 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 2020 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2020, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. 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