2019-06-06T13:45:13-05:00 2018-08-31 383567911 REHMANN ROBSON LLC 224 E LARKIN ST STE 100 MIDLAND MI 48640 990 2017-09-01 382958545 JEWELL EDUCATIONAL FUND JEWE 8107664280 1050 W BRISTOL RD FLINT MI 48507 MICHAEL MOORE TREASURER 8107664280 2019-06-05 1 JEFFREY E HERT CPA P00066715 9896313131 2019-05-09 66.188.13.38 2019-06-05 15:05:09 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6B63B5289454C84CED47E59C1F0FDA2150384606 2017 2019-02-21 02:37:17Z ROBERT JEWELL 1050 W BRISTOL RD FLINT MI 48507 49023466 0 X WWW.BAKER.EDU X 1990 MI 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. 9 5 0 5 274651 0 11350 150 0 0 7101385 13713507 0 0 7112735 13713657 7723853 8793927 0 0 0 0 0 0 0 521500 511353 8245353 9305280 -1132618 4408377 299698076 327701004 18117351 26549074 281580725 301151930 X 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. 0 0 8793927 8793927 0 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. 8793927 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 9 5 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X BART DAIG 8107664280 1050 W BRISTOL RD FLINT MI 48507 ROBERT JEWELL BOARD OF DIRECTORS & PRESI 1.00 1.00 X X 0 0 0 WENDY HEMINGWAY BOARD OF DIRECTORS 1.00 40.00 X 0 209604 50348 F JAMES CUMMINS BOARD OF DIRECTORS, VP 1.00 21.00 X 0 216247 29601 BART DAIG BOARD OF DIRECTORS 1.00 51.00 X 0 291036 111448 SUSAN EBELING BOARD OF DIRECTORS 1.00 3.00 X 0 0 0 PAUL SCHLUCKEBIER BOARD OF DIRECTORS 1.00 X 0 0 0 MERIAM LEEKE BOARD OF DIRECTORS 1.00 1.00 X 0 0 0 WAYNE SCHAEFFER BOARD OF DIRECTORS 1.00 X 0 0 0 MICHAEL MOORE BOARD OF DIR,SECY/TREAS A/ 1.00 50.00 X X 0 145115 43440 0 862002 234837 0 0 1 0 0 150 150 3947213 274651 3672562 45076103 35309809 9766294 9766294 9766294 13713657 0 274651 13438856 8793927 8793927 414046 414046 97147 97147 160 160 9305280 8793927 511353 0 10127408 13754632 289570668 313946372 299698076 327701004 18117351 26549074 18117351 26549074 X 281581349 300560170 -624 545651 46109 281580725 301151930 299698076 327701004 X 4408377 15119352 43476 X X 0 1 X 1 0 X X 10 BAKER OF ALLEN PARK 743075712 2 0 396754 0 BAKER OF AUBURN HILLS 383474279 2 0 475391 0 BAKER OF CADILLAC 383333920 2 0 442577 0 BAKER ONLINE 383177823 2 0 1894562 0 BAKER OF CLINTON TOWNSHIP 383474281 2 0 681470 0 BAKER OF FLINT 380321740 2 0 1382753 0 BAKER OF JACKSON 383148566 2 0 482548 0 BAKER OF MUSKEGON 381895805 2 0 1549954 0 BAKER OF OWOSSO 382805044 2 0 1179632 0 BAKER OF PORT HURON 382901703 2 0 308286 0 10 8793927 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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. 75575 7184 82759 69302 6273 75575 66624 2678 69302 68380 -1756 66624 60289 8091 68380 1.00000 0 0 0 INTERCOMPANY BALANCE 26549074 26549074 X 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. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 741750 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 742153 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 INVESTMENTS 231939 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 INVESTMENTS 319227 SOUTH AMERICA 0 0 INVESTMENTS 7440 0 0 0 0 0 0 2042509 0 2042509 1 0 1 1 1 0 PART I, LINE 3: ACCRUAL 1 BAKER OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 743075712 501(C)(3) 396754 OPERATIONS/SCHOLARSHIPS BAKER OF AUBURN HILLS 1500 UNIVERSITY DR AUBURN HILLS MI 48326 383474279 501(C)(3) 475391 OPERATIONS/SCHOLARSHIPS BAKER OF CADILLAC 9600 E 13TH ST CADILLAC MI 49601 383333920 501(C)(3) 442577 OPERATIONS/SCHOLARSHIPS BAKER ONLINE 1116 W BRISTOL RD FLINT MI 48507 383177823 501(C)(3) 1894562 OPERATIONS/SCHOLARSHIPS BAKER OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 383474281 501(C)(3) 681470 OPERATIONS/SCHOLARSHIPS BAKER OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 501(C)(3) 1382753 OPERATIONS/SCHOLARSHIPS BAKER OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 501(C)(3) 482548 OPERATIONS/SCHOLARSHIPS BAKER OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 501(C)(3) 1549954 OPERATIONS/SCHOLARSHIPS BAKER OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 501(C)(3) 1179632 OPERATIONS/SCHOLARSHIPS BAKER OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 501(C)(3) 308286 OPERATIONS/SCHOLARSHIPS 10 PART I, LINE 2: 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. 0 1 0 0 0 0 0 0 0 WENDY HEMINGWAY BOARD OF DIRECTORS 0 190450 0 9500 0 9654 0 19300 0 31048 0 259952 0 0 F JAMES CUMMINS BOARD OF DIRECTORS, VP 0 50000 0 0 0 166247 0 5000 0 24601 0 245848 0 0 BART DAIG BOARD OF DIRECTORS 0 270000 0 13500 0 7536 0 87000 0 24448 0 402484 0 0 MICHAEL MOORE BOARD OF DIR,SECY/TREAS A/ 0 139040 0 5625 0 450 0 14000 0 29440 0 188555 0 0 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. 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. 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 BAKER COLLEGE 0 BAKER OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 743075712 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF CADILLAC 9600 E 13TH ST CADILLAC MI 49601 383333920 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 383474281 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER ONLINE 1116 W BRISTOL RD FLINT MI 48507 383177823 SCHOOL MI 501(C)(3) LINE 2 BAKER COLLEGE 0 BAKER COLLEGE PROFESSIONAL SERVICES INC 1050 W BRISTOL RD FLINT MI 48507 383043861 MGMT & ADMIN MI 501(C)(3) LINE 12B, II 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 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1