2017-04-14T09:05:23-05:00 2016-08-31 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2015-09-01 382958545 Jewell Educational Fund JEWE 8107664280 1050 W Bristol Rd Flint MI 48507 WENDY HEMINGWAY TREASURER 2017-04-05 true Rachel Spurlock P00520729 5023263996 2015 2021-01-29 14:40:06Z Robert Jewell 1050 W Bristol Rd Flint MI 48507 52416579 false X www.baker.edu X 1990 MI Jewell Educational Fund provides support to Baker College or any of its subsidiaries for funding scholarships, capital improvements, educationally related projects, and research and training. 8 5 0 5 5032 -254329 21525516 14011040 0 25883640 7686826 775624 2205028 48184780 23902894 8339683 10410492 0 0 0 0 412249 480197 8751932 10890689 39432848 13012205 247309962 280963650 0 15757195 247309962 265206455 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. false false 10410492 10410492 2205028 JEWELL EDUCATIONAL FUND GAVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS IN ORDER TO PROVIDE SCHOLARSHIPS IN THE AMOUNT OF $3,406,815 TO 2,086 STUDENTS OF BAKER COLLEGE ORGANIZATIONS. JEWELL EDUCATIONAL FUND ALSO AWARDED GRANTS IN THE AMOUNT OF $101,924 TO BAKER COLLEGE ORGANIZATIONS. THESE GRANTS WILL IMPROVE THE QUALITY OF THE STUDENTS' EDUCATION BY: DEVELOPING MENTORING PROGRAMS AND CREATING ACTIVE LEARNING ASSETS, MODULES, SIMULATIONS, AND LABS TO FURTHER CLASSROOM LEARNING THROUGH HANDS-ON EXPERIENCE. 10410492 true true false false false false false false false true false false false false true true false true false false true false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 true true true CJ EI false false false false false false false false X 8 5 false false false false true true false true true false false true true true true true true false false false X BART DAIG 8107664280 1050 W BRISTOL RD Flint MI 48507 WENDY HEMINGWAY BOARD OF DIRECTORS&TREASURER/SECRETARY 1.0 40.0 X X 0 203229 42871 EDWARD KURTZ BOARD OF DIRECTORS & V.P. (Partial) 1.0 21.0 X X 0 69691 27465 ROBERT JEWELL BOARD OF DIRECTORS & PRESIDENT 1.0 3.0 X X 0 0 0 F JAMES CUMMINS BOARD OF DIRECTORS 1.0 21.0 X 0 423110 46219 BART DAIG BOARD OF DIRECTORS 1.0 51.0 X 0 276518 72106 SUSAN EBELING BOARD OF DIRECTORS 1.0 3.0 X 0 0 0 JACK ENNEST BOARD OF DIRECTORS 1.0 0 X 0 0 0 MERIAM LEEKE BOARD OF DIRECTORS 1.0 1.0 X 0 0 0 WAYNE SCHAEFFER BOARD OF DIRECTORS 1.0 0 X 0 0 0 TIFFANY DAVIS FORMER BOARD OF DIRECTORS&TREAS./SECR. 0.0 50.0 X 0 188795 34726 0 1161343 223387 0 true true false 0 14000000 11040 14011040 0 0 0 0 0 2200953 5032 2195921 0 0 33999558 28513685 5485873 0 5485873 5485873 BCBS insurance settlement 900099 2205000 2205000 Miscellaneous Income 900099 28 28 0 0 0 0 2205028 23902894 2205028 5032 7681794 10410492 10410492 478093 478093 30 0 30 0 1674 1674 Foreign Tax 400 400 0 0 0 0 10890689 10410492 480197 0 20238622 0 0 0 0 0 0 232566189 260725028 0 0 14743773 0 247309962 280963650 0 15757195 0 15757195 X 247330576 265247069 -20614 -40614 247309962 265206455 247309962 280963650 X 13012205 3202788 1681500 X false true X true false X X 11 BAKER OF ALLEN PARK 743075712 2 false 1291497 0 BAKER OF AUBURN HILLS 383474279 2 false 839326 0 BAKER COLLEGE 381948719 2 false 0 0 BAKER OF CADILLAC 383333920 2 false 491958 0 BAKER ONLINE 383177823 2 false 1316521 0 BAKER OF CLINTON TOWNSHIP 383474281 2 false 1294047 0 BAKER OF FLINT 380321740 2 false 1588282 0 BAKER OF JACKSON 383148566 2 false 671113 0 BAKER OF MUSKEGON 381895805 2 false 1421487 0 BAKER OF OWOSSO 382805044 2 false 1121526 0 BAKER OF PORT HURON 382901703 2 false 311149 0 11 10346906 0 true false false false false false false false false false false false false false false true false Schedule A, Part III, Line 19a Supported Organizations in Organization Documents 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 APPOINTMENT OF DIRECTORS ALL DIRECTORS OF THE SUPPORTING ORGANIZATION ARE APPOINTED BY BAKER COLLEGE, WHICH IN TURN CONTROLS EACH OF THE REMIANING SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66624 2678 69302 68380 -1756 66624 60289 0 8091 0 0 0 68380 56297 0 3992 0 0 0 60289 53266 0 3031 0 0 0 56297 0.0 1.0 0.0 false false Intercompany Balance 15757195 15757195 X Schedule D, Part V, Line 4 Intended uses of endowment funds 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. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The College is a nonprofit organization exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. As such, the College is not subject to federal or state income tax, except for certain income derived from unrelated business activities as defined by the Internal Revenue Code. Any such taxes resulting from unrelated business activities are insignificant to the operations of the college. U.S. GAAP prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not to be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at August 31, 2016, 2015, and 2014. The college is no longer subject to examination by U.S. federal taxing authorities for years before 2012 and for all state income taxes through 2012. The college does not expect the total amount of unrecognized tax positions to significantly change in the next 12 months. The college recognizes interest and/or penalties related to income tax matters in income tax expense. The college has no amounts accrued for interest or penalties as of August 31, 2016, 2015, and 2014. Central America and the Caribbean 0 0 Investments 30620479 Europe (Including Iceland and Greenland) 0 0 Investments 2080467 0 0 0 0 0 0 32700946 0 32700946 true false true false true false true BAKER OF ALLEN PARK 450 ENTERPRISE DR ALLEN PARK MI 48101 743075712 501(C)(3) 1291497 OPERATIONS/SCHOLARSHIPS BAKER OF AUBURN HILLS 1500 UNIVERSITY DR AUBURN HILLS MI 48326 383474279 501(C)(3) 839326 OPERATIONS/SCHOLARSHIPS BAKER OF CADILLAC 9600 EAST 13TH ST CADILLAC MI 49601 383333920 501(C)(3) 491958 OPERATIONS/SCHOLARSHIPS BAKER ONLINE 1116 W BRISTOL RD FLINT MI 48507 383177823 501(C)(3) 1316521 OPERATIONS/SCHOLARSHIPS BAKER OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TWP MI 48035 383474281 501(C)(3) 1294047 OPERATIONS/SCHOLARSHIPS BAKER OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 501(C)(3) 1588282 OPERATIONS/SCHOLARSHIPS BAKER OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 501(C)(3) 671113 OPERATIONS/SCHOLARSHIPS BAKER OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 501(C)(3) 1421487 OPERATIONS/SCHOLARSHIPS BAKER OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 501(C)(3) 1121526 OPERATIONS/SCHOLARSHIPS BAKER OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 501(C)(3) 311149 OPERATIONS/SCHOLARSHIPS BAKER COLLEGE PROFESSIONAL SERVICES INC 1050 W BRISTOL RD FLINT MI 48507 383043861 501 (C)(3) 63586 OPERATIONS/SCHOLARSHIPS 11 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. Scholarships are provided to students based on needs assessments and/or performance. The Financial Aid Office for each Baker College organization monitors each student to ensure compliance with the award. A list of eligible students is submitted to the Corporate Control Office annually for reimbursement from the Jewell Educational Fund. false true false false false false false TIFFANY DAVIS FORMER BOARD OF DIRECTORS&TREAS./SECR. 0 161019 0 22200 0 5576 0 16152 0 18574 0 223521 0 0 WENDY HEMINGWAY BOARD OF DIRECTORS&TREASURER/SECRETARY 0 184167 0 9250 0 9812 0 18667 0 24204 0 246100 0 0 F JAMES CUMMINS BOARD OF DIRECTORS 0 313940 0 37788 0 71382 0 26500 0 19719 0 469329 0 60000 BART DAIG BOARD OF DIRECTORS 0 235000 0 32625 0 8893 0 53500 0 18606 0 348624 0 0 Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND; THE TOP MANAGEMENT OFFICIAL'S COMPENSATION IS PAID AND DETERMINED BY A RELATED TAX-EXEMPT ORGANIZATION. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan F. James Cummins participates in a supplemental nonqualified retirement plan through Baker College Professional Services, a related tax-exempt organization. $60,000 was paid under the plan with respect to the fiscal year ending August 31, 2016. Bart Daig participates in a supplemental nonqualified retirement plan through Baker College Professional Services, a related tax-exempt organization. $30,000 was deferred under the plan with respect to the fiscal year ending August 31, 2016. Form 990, Part VI, Line 15a PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL 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. Form 990, Part VI, Line 15b PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS 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, Line 6 Classes of members or stockholders 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, Line 7a Members or stockholders electing members of governing body 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, Line 11b Review of form 990 by governing body An appointed committee consisting of the Board Chair, Vice President, and Treasurer/Secretary approved by the Board of Regents/Trustees/Directors reviewed the Form 990. The appointed committee was provided a draft of the return and a Board Summary report prepared by the paid tax return preparers which highlighted key areas of the Form 990. 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, Line 12c Conflict of interest policy 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 and campus business 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, Line 19 Required documents available to the public 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 Other changes in net assets or fund balances BCBS INSURANCE SETTLEMENT - 1681500; Form 990, Part XII, Line 3b REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 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, 2016. THE 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 2 NA false BAKER OF AUBURN HILLS 1500 UNIVERSITY DR AUBURN HILLS MI 48326 383474279 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 743075712 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF CADILLAC 9600 E 13TH ST CADILLAC MI 49601 383333920 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 383474281 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER ONLINE 1116 W BRISTOL RD FLINT MI 48507 383177823 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER COLLEGE PROFESSIONAL SERVICES INC 1050 W BRISTOL RD FLINT MI 48507 383043861 MGMT & ADMIN MI 501(c)(3 Type I BAKER COLLEGE false ST FRANCIS SCHOOL OF LAW 19200 VON KARMAN AVE STE 500 IRVINE CA 92612 471804087 SCHOOL CA 501(c)(3 2 BAKER COLLEGE false false true true false false false false false true false false false true true true false false true true