JEWELL EDUCATIONAL FUND: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: JEWELL EDUCATIONAL FUND (EIN 38-2958545)
Tax period: 2017-09-01 to 2018-08-31
Filed: 2019-06-06
IRS object ID: 201911579349300816
Schema version: 2017v2.3
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 D
Schedule F
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-06-06T13:45:13-05:00	ReturnTs
Tax Period End	2018-08-31	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	224 E LARKIN ST STE 100	AddressLine1Txt
City	MIDLAND	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48640	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	382958545	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JEWELL EDUCATIONAL FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JEWE	BusinessNameControlTxt
Phone	8107664280	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1050 W BRISTOL RD	AddressLine1Txt
City	FLINT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48507	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL MOORE	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8107664280	PhoneNum
Signature	2019-06-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY E HERT CPA	PreparerPersonNm
PTIN	P00066715	PTIN
Phone	9896313131	PhoneNum
Preparation	2019-05-09	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	66.188.13.38	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-06-05	IPDt
IP Tm	15:05:09	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	6B63B5289454C84CED47E59C1F0FDA2150384606	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROBERT JEWELL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1050 W BRISTOL RD	AddressLine1Txt
City	FLINT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48507	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$49,023,466	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BAKER.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1990	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	JEWELL EDUCATIONAL FUND PROVIDES SUPPORT TO BAKER COLLEGE OR ANY OF ITS SUBSIDIARIES FOR FUNDING THE FOLLOWING: SCHOLARSHIPS FOR ACADEMICALLY QUALIFIED STUDENTS AND STUDENTS WITH DEMONSTRATED FINANCIAL NEED, CAPITAL IMPROVEMENTS, EDUCATIONALLY RELATED PROJECTS OF THE COLLEGE OR SUBSIDIARIES, RESEARCH AND TRAINING BY THE COLLEGE'S FACULTY, PARTICIPATION IN JOINT VENTURES WITH OTHER EDUCATIONAL ORGANIZATIONS AND FOR THE COLLEGE'S COMMUNITY PURPOSES.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$274,651	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$11,350	PYContributionsGrantsAmt
CY Contributions Grants	$150	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$7,101,385	PYInvestmentIncomeAmt
CY Investment Income	$13,713,507	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$7,112,735	PYTotalRevenueAmt
CY Total Revenue	$13,713,657	CYTotalRevenueAmt
PY Grants And Similar Paid	$7,723,853	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$8,793,927	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$521,500	PYOtherExpensesAmt
CY Other Expenses	$511,353	CYOtherExpensesAmt
PY Total Expenses	$8,245,353	PYTotalExpensesAmt
CY Total Expenses	$9,305,280	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,132,618	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,408,377	CYRevenuesLessExpensesAmt
Total Assets BOY	$299,698,076	TotalAssetsBOYAmt
Total Assets EOY	$327,701,004	TotalAssetsEOYAmt
Total Liabilities BOY	$18,117,351	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$26,549,074	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$281,580,725	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$301,151,930	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	JEWELL EDUCATIONAL FUND PROVIDES SUPPORT TO BAKER COLLEGE OR ANY OF ITS SUBSIDIARIES FOR FUNDING THE FOLLOWING: SCHOLARSHIPS FOR ACADEMICALLY QUALIFIED STUDENTS AND STUDENTS WITH DEMONSTRATED FINANCIAL NEED, CAPITAL IMPROVEMENTS, EDUCATIONALLY RELATED PROJECTS OF THE COLLEGE OR SUBSIDIARIES, RESEARCH AND TRAINING BY THE COLLEGE'S FACULTY, PARTICIPATION IN JOINT VENTURES WITH OTHER EDUCATIONAL ORGANIZATIONS AND FOR THE COLLEGE'S COMMUNITY PURPOSES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,793,927	ExpenseAmt
Grant	$8,793,927	GrantAmt
Revenue	$0	RevenueAmt
Desc	JEWELL EDUCATIONAL FUND GAVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS IN ORDER TO PROVIDE SCHOLARSHIPS TO ELIGILBLE STUDENTS IN THE AMOUNT OF $8,793,927 TO 5,960 STUDENTS OF BAKER COLLEGE ORGANIZATIONS.	Desc
Total Program Service Expenses	$8,793,927	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	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	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	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	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	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	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	0	CompensationProcessCEOInd
Compensation Process Other	0	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	BART DAIG	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8107664280	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1050 W BRISTOL RD	AddressLine1Txt
City	FLINT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48507	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 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
ROBERT JEWELL
BOARD OF DIRECTORS & PRESI	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
WENDY HEMINGWAY
BOARD OF DIRECTORS	1.00	40.00	Yes (X)		$0	$209,604	$50,348
F JAMES CUMMINS
BOARD OF DIRECTORS, VP	1.00	21.00	Yes (X)		$0	$216,247	$29,601
BART DAIG
BOARD OF DIRECTORS	1.00	51.00	Yes (X)		$0	$291,036	$111,448
SUSAN EBELING
BOARD OF DIRECTORS	1.00	3.00	Yes (X)		$0	$0	$0
PAUL SCHLUCKEBIER
BOARD OF DIRECTORS	1.00		Yes (X)		$0	$0	$0
MERIAM LEEKE
BOARD OF DIRECTORS	1.00	1.00	Yes (X)		$0	$0	$0
WAYNE SCHAEFFER
BOARD OF DIRECTORS	1.00		Yes (X)		$0	$0	$0
MICHAEL MOORE
BOARD OF DIR,SECY/TREAS A/	1.00	50.00	Yes (X)	Yes (X)	$0	$145,115	$43,440

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$862,002	TotReportableCompRltdOrgAmt
Total Other Compensation	$234,837	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$150	AllOtherContributionsAmt
Total Contributions	$150	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,947,213	TotalRevenueColumnAmt
Unrelated Business Revenue	$274,651	UnrelatedBusinessRevenueAmt
Exclusion	$3,672,562	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$45,076,103	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$35,309,809	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$9,766,294	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,766,294	TotalRevenueColumnAmt
Exclusion	$9,766,294	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,713,657	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$274,651	UnrelatedBusinessRevenueAmt
Exclusion	$13,438,856	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$8,793,927	TotalAmt
Program Services	$8,793,927	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$414,046	TotalAmt
Management And General	$414,046	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$97,147	TotalAmt
Management And General	$97,147	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$160	TotalAmt
Management And General	$160	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,305,280	TotalAmt
Program Services	$8,793,927	ProgramServicesAmt
Management And General	$511,353	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$10,127,408	BOYAmt
EOY	$13,754,632	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$289,570,668	BOYAmt
EOY	$313,946,372	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$299,698,076	BOYAmt
EOY	$327,701,004	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,117,351	BOYAmt
EOY	$26,549,074	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,117,351	BOYAmt
EOY	$26,549,074	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$281,581,349	BOYAmt
EOY	$300,560,170	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$624	BOYAmt
EOY	$545,651	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$46,109	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$281,580,725	BOYAmt
EOY	$301,151,930	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$299,698,076	BOYAmt
EOY	$327,701,004	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$4,408,377	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$15,119,352	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$43,476	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	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type1	Yes (X)	SupportingOrgType1Ind
Supported Organizations	10	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (10 entries)

EINEIN	Organization TypeOrganizationTypeCd	Governing Document ListedGoverningDocumentListedInd	SupportSupportAmt	Other SupportOtherSupportAmt
BAKER OF ALLEN PARK
743075712	2	0	$396,754	$0
BAKER OF AUBURN HILLS
383474279	2	0	$475,391	$0
BAKER OF CADILLAC
383333920	2	0	$442,577	$0
BAKER ONLINE
383177823	2	0	$1,894,562	$0
BAKER OF CLINTON TOWNSHIP
383474281	2	0	$681,470	$0
BAKER OF FLINT
380321740	2	0	$1,382,753	$0
BAKER OF JACKSON
383148566	2	0	$482,548	$0
BAKER OF MUSKEGON
381895805	2	0	$1,549,954	$0
BAKER OF OWOSSO
382805044	2	0	$1,179,632	$0
BAKER OF PORT HURON
382901703	2	0	$308,286	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	10	SupportedOrganizationsTotalCnt
Support Sum	$8,793,927	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (1)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	0	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	0	SupportedOrgSectionC456Ind
Supported Org Not Organized US	0	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	0	OrganizationChangeSuprtOrgInd
Support Non Supported Org	0	SupportNonSupportedOrgInd
Payment Substantial Contribtr	0	PaymentSubstantialContribtrInd
Loan Disqualified Person	0	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	0	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	0	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	0	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	0	ExcessBusinessHoldingsRulesInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

Field	Value	IRS element (for citing)
Power Appoint Majority Dir Trst	Yes (1)	PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org	0	OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE A, PART III, LINE 19A	THE SUPPORTED ORGANIZATIONS ARE DESCRIBED IN THE ARTICLES OF INCORPORATION OF JEWELL EDUCATIONAL FUND. SPECIFICALLY, THE ARTICLES OF INCORPORATION PROVIDE THAT THE PURPOSES OF THE SUPPORTING ORGANIZATION INCLUDE AIDING AND SUPPORTING "BAKER COLLEGE OR ANY OF ITS SUBSIDIARIES OR AFFILIATES."
SCHEDULE A, PART IV, SECTION A, LINE 11A	ALL DIRECTORS OF THE SUPPORTING ORGANIZATION ARE APPOINTED BY BAKER COLLEGE, WHICH IN TURN CONTROLS EACH OF THE REMAINING SUPPORTED ORGANIZATIONS.
SCHEDULE A, PART I, LINE 12E	BAKER COLLEGE HAS SUBMITTED A REQUEST TO THE IRS FOR DETERMINATION TO FILE AS TYPE 1 SUPPORT. TO DATE THERE HAS BEEN NO CONFIRMATION RECEIVED ON THIS REQUEST.

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$75,575	BeginningYearBalanceAmt
Investment Earnings Or Losses	$7,184	InvestmentEarningsOrLossesAmt
End Year Balance	$82,759	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$69,302	BeginningYearBalanceAmt
Investment Earnings Or Losses	$6,273	InvestmentEarningsOrLossesAmt
End Year Balance	$75,575	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$66,624	BeginningYearBalanceAmt
Investment Earnings Or Losses	$2,678	InvestmentEarningsOrLossesAmt
End Year Balance	$69,302	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$68,380	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$1,756	InvestmentEarningsOrLossesAmt
End Year Balance	$66,624	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$60,289	BeginningYearBalanceAmt
Investment Earnings Or Losses	$8,091	InvestmentEarningsOrLossesAmt
End Year Balance	$68,380	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	INTERCOMPANY BALANCE	Desc
Amt	$26,549,074	Amt

Field	Value	IRS element (for citing)
Total Liability	$26,549,074	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART V, LINE 4:

THE QUASI-ENDOWMENT FUNDS GIVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS TO PROVIDE SCHOLARSHIPS AND GRANTS WHICH IMPROVE THE QUALITY OF THE STUDENTS' EDUCATION BY FOCUSING ON STUDENT RETENTION AND ADVISING, HANDS-ON LABORATORY EXPERIENCE, AND INCREASING SKILLS IN MATHEMATICS. THE PERMANENT AND TERM ENDOWMENT FUNDS GIVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS TO PROVIDE SCHOLARSHIPS.

PART X, LINE 2:

THE COLLEGE HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL 2014 THROUGH 2018, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF AUGUST 31, 2018. 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, 2018 OR 2017, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	INVESTMENTS	$741,750
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	INVESTMENTS	$742,153
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,	INVESTMENTS	$231,939
NORTH AMERICA (CANADA & MEXICO ONLY)	INVESTMENTS	$319,227
SOUTH AMERICA	INVESTMENTS	$7,440

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$2,042,509	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$2,042,509	TotalSpentAmt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (1)	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3:	FormAndLineReferenceDesc
Explanation	ACCRUAL	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (10 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
BAKER OF ALLEN PARK
4500 ENTERPRISE DR	ALLEN PARK	MI	48101	743075712	501(C)(3)	$396,754	OPERATIONS/SCHOLARSHIPS
BAKER OF AUBURN HILLS
1500 UNIVERSITY DR	AUBURN HILLS	MI	48326	383474279	501(C)(3)	$475,391	OPERATIONS/SCHOLARSHIPS
BAKER OF CADILLAC
9600 E 13TH ST	CADILLAC	MI	49601	383333920	501(C)(3)	$442,577	OPERATIONS/SCHOLARSHIPS
BAKER ONLINE
1116 W BRISTOL RD	FLINT	MI	48507	383177823	501(C)(3)	$1,894,562	OPERATIONS/SCHOLARSHIPS
BAKER OF CLINTON TOWNSHIP
34950 LITTLE MACK AVE	CLINTON TOWNSHIP	MI	48035	383474281	501(C)(3)	$681,470	OPERATIONS/SCHOLARSHIPS
BAKER OF FLINT
1050 W BRISTOL RD	FLINT	MI	48507	380321740	501(C)(3)	$1,382,753	OPERATIONS/SCHOLARSHIPS
BAKER OF JACKSON
2800 SPRINGPORT RD	JACKSON	MI	49202	383148566	501(C)(3)	$482,548	OPERATIONS/SCHOLARSHIPS
BAKER OF MUSKEGON
1903 MARQUETTE AVE	MUSKEGON	MI	49442	381895805	501(C)(3)	$1,549,954	OPERATIONS/SCHOLARSHIPS
BAKER OF OWOSSO
1020 S WASHINGTON ST	OWOSSO	MI	48867	382805044	501(C)(3)	$1,179,632	OPERATIONS/SCHOLARSHIPS
BAKER OF PORT HURON
3403 LAPEER RD	PORT HURON	MI	48060	382901703	501(C)(3)	$308,286	OPERATIONS/SCHOLARSHIPS

Field	Value	IRS element (for citing)
Total501c3 Org	10	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	FOR JEWELL EDUCATIONAL FUND GRANTS, BAKER COLLEGE ORGANIZATIONS SUBMIT AN APPLICATION WHICH DETAILS THE EDUCATIONAL PURPOSE OF THE GRANT AND THE BUDGETED EXPENDITURES NECESSARY TO FUND THE GRANT. THE JEWELL EDUCATIONAL FUND FACULTY PROJECT COMMITTEE REVIEWS THE APPLICATIONS AND MAKES THE FINAL DECISION ON WHICH PROJECTS ARE APPROVED. ONCE APPROVED, BAKER COLLEGE ORGANIZATIONS SUBMIT SUPPORTING DOCUMENTATION OF THEIR EXPENDITURES TO THE CORPORATE CONTROL OFFICE FOR REIMBURSEMENT. TUITION DISCOUNTS ARE PROVIDED TO STUDENTS BASED ON THE AWARDS' QUALIFICATION CRITERIA. THE INTEGRATED STUDENT SERVICES DEPARTMENT FOR EACH BAKER COLLEGE ORGANIZATION MONITORS EACH STUDENT TO ENSURE COMPLIANCE WITH THE AWARD.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	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 (4 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
WENDY HEMINGWAY
BOARD OF DIRECTORS	$0	$190,450	$0	$9,500	$0	$9,654	$0	$19,300	$0	$31,048	$0	$259,952	$0	$0
F JAMES CUMMINS
BOARD OF DIRECTORS, VP	$0	$50,000	$0	$0	$0	$166,247	$0	$5,000	$0	$24,601	$0	$245,848	$0	$0
BART DAIG
BOARD OF DIRECTORS	$0	$270,000	$0	$13,500	$0	$7,536	$0	$87,000	$0	$24,448	$0	$402,484	$0	$0
MICHAEL MOORE
BOARD OF DIR,SECY/TREAS A/	$0	$139,040	$0	$5,625	$0	$450	$0	$14,000	$0	$29,440	$0	$188,555	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 3

THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND; THE COMPENSATION FOR ALL OTHER OFFICERS IS PAID AND DETERMINED BY A RELATED TAX-EXEMPT ORGANIZATION.

PART I, LINE 4B

F. JAMES CUMMINS PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. $163,000 WAS PAID UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2018. BART DAIG PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. $60,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2018.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 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 JEWELL EDUCATIONAL FUND.
FORM 990, PART VI, SECTION A, LINE 7A	PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS, THE GOVERNING BODY OF THE JEWELL EDUCATIONAL FUND, 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 THE BOARD CHAIR, PRESIDENT, AND TREASURER/SECRETARY 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 CORPORATE CONTROL OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE CORPORATE CONTROL OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE CORPORATE CONTROL OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE CORPORATE CONTROL OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION.
FORM 990, PART VI, SECTION B, LINE 15	LINE 15A: PRESIDENT ROBERT JEWELL, TOP MANAGEMENT OFFICIAL, DOES NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. LINE 15B: THE ORGANIZATION'S OTHER OFFICERS DO NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS.
FORM 990, PART VI, SECTION C, LINE 19	FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME.
FORM 990, PART XI, LINE 9:	RETIREMENT MEDICAL FUND ADJUSTMENT 43,476.
FORM 990, PART XII, LINE 2C:	THE OVERSIGHT PROCESS AND SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.
FORM 990, PART XII, LINE 3B:	IN ACCORDANCE WITH THE SINGLE AUDIT ACT AND AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2018. JEWELL EDUCATIONAL FUND IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (13 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
BAKER COLLEGE
1050 W BRISTOL RD	FLINT	MI	48507	381948719	EDUCATION	MI	501(C)(3)	LINE 2	N/A	0
BAKER OF AUBURN HILLS
1500 UNIVERSITY DR	AUBURN HILLS	MI	48326	383474279	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER OF ALLEN PARK
4500 ENTERPRISE DR	ALLEN PARK	MI	48101	743075712	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER OF CADILLAC
9600 E 13TH ST	CADILLAC	MI	49601	383333920	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER OF CLINTON TOWNSHIP
34950 LITTLE MACK AVE	CLINTON TOWNSHIP	MI	48035	383474281	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER OF FLINT
1050 W BRISTOL RD	FLINT	MI	48507	380321740	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER OF JACKSON
2800 SPRINGPORT RD	JACKSON	MI	49202	383148566	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER OF MUSKEGON
1903 MARQUETTE AVE	MUSKEGON	MI	49442	381895805	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER OF OWOSSO
1020 S WASHINGTON ST	OWOSSO	MI	48867	382805044	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER OF PORT HURON
3403 LAPEER RD	PORT HURON	MI	48060	382901703	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER ONLINE
1116 W BRISTOL RD	FLINT	MI	48507	383177823	SCHOOL	MI	501(C)(3)	LINE 2		0	BAKER COLLEGE
BAKER COLLEGE PROFESSIONAL SERVICES INC
1050 W BRISTOL RD	FLINT	MI	48507	383043861	MGMT & ADMIN	MI	501(C)(3)	LINE 12B, II		0	BAKER COLLEGE
ST FRANCIS SCHOOL OF LAW
895 DOVE ST	NEWPORT BEACH	CA	92660	471804087	SCHOOL	CA	501(C)(3)	LINE 2		0	BAKER COLLEGE

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	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	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd