2017-04-14T09:00:14-05:00 2016-08-31 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2015-09-01 743075712 Baker of Allen Park BAKE 8107664280 1050 W Bristol Rd Flint MI 48507 MICHAEL MOORE TREASURER 2017-04-05 true Rachel Spurlock P00520729 5023263996 2015 2021-01-29 14:40:06Z Kristine Barann 1050 W Bristol Rd Flint MI 48507 21116160 false X www.baker.edu X 2002 MI Provide quality higher education and training which enables graduates to be successful throughout challenging and rewarding careers. 9 6 397 6 0 0 1097631 1301335 24167973 19695727 11682 1758 53958 116637 25331244 21115457 7643917 7866151 0 10036851 9586615 0 0 7609653 6001699 25290421 23454465 40823 -2339008 33220487 30433344 0 0 33220487 30433344 Provide quality higher education and training which enables graduates to be successful throughout challenging and rewarding careers. false false 18776902 7866151 19707234 THE LARGEST PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. IT IS A NON-PROFIT HIGHER EDUCATION INSTITUTION, SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER OF ALLEN PARK PROVIDES CERTIFICATE, ASSOCIATE, AND BACHELOR DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR THE 2015-16 FISCAL YEAR, BAKER OF ALLEN PARK HAD A TOTAL OF 3,432 STUDENTS WITH A TOTAL OF 82,737 CREDIT HOURS. $1,857,251 WAS AWARDED IN SCHOLARSHIPS TO 1,477 STUDENTS. 18776902 true true false false false false false false false false true false false true false true false true true false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 3779 0 true 397 true false false false false false false false false false false X 9 6 false false false false true true false true true false false true true true true true true true true false X BART DAIG 8107664280 1050 W BRISTOL ROAD Flint MI 48507 KRISTINE BARANN PRESIDENT 40.0 0 X X 172580 0 39525 F JAMES CUMMINS BOARD OF REGENTS, SECRETARY 1.0 21.0 X X 0 423110 46219 BART DAIG BOARD OF REGENTS 1.0 51.0 X 0 276518 72106 THOMAS FISHER BOARD OF REGENTS 1.0 0 X 0 0 0 EDWARD KURTZ BOARD OF REGENTS (Partial) 1.0 21.0 X 0 69691 27465 WILLIAM ANTHONY MASON BOARD OF REGENTS 1.0 4.0 X 0 0 0 R DOUGLAS PRETTY BOARD OF REGENTS 1.0 2.0 X 0 0 0 DONNA SCHMIDT BOARD OF REGENTS 1.0 0 X 0 0 0 SCOTT MCKELVEY BOARD OF REGENTS 1.0 0 X 0 0 0 KIP HORVATH BOARD OF REGENTS 1.0 0 X 0 0 0 KAREN BRATUS VP-ACADEMICS (Partial) 30.0 10.0 X 121804 0 35150 TIFFANY DAVIS TREASURER(PARTIAL) 1.0 49.0 X 0 188795 34726 YVONNE LANGLEY VP-CAREER SERVICES 40.0 0 X 88222 0 30739 MICHAEL MOORE TREASURER 1.0 50.0 X 0 122894 33676 STEVEN PETERSON VP-ADMISSIONS 40.0 0 X 122176 0 39492 DANA CLARK SECRETARY (PARTIAL) 1.0 50.0 X 0 164217 39259 AARON MAIKE FORMER PRESIDENT 0.0 40.0 X 22208 177521 40436 526990 1422746 438793 3 true true false 0 1291497 9838 1301335 TUITION & FEES 900099 19285305 19285305 BOOKSTORE INCOME 451211 410422 410422 0 0 0 0 19695727 2461 2461 105130 105130 0 105130 105130 703 0 -703 -703 -703 MISCELLANEOUS INCOME 900099 11507 11507 0 0 0 0 11507 21115457 19707234 0 106888 6008900 6008900 1857251 1857251 590450 376917 213533 7285266 5980181 1305085 305856 260091 45765 876813 652896 223917 528230 478092 50138 30241 30241 45939 45939 340237 131030 209207 0 920824 3191 917633 921257 263321 657936 688916 649659 39257 315238 237335 77903 84232 59310 24922 93618 54935 38683 1572343 943406 628937 133918 80351 53567 Bad Debts 609464 609464 Library Expense 109734 109734 Job Placement Costs 18325 10902 7423 Dues & Memberships 106689 106689 10724 9936 788 0 23454465 18776902 4677563 0 0 0 31676404 13420424 18735559 18255980 0 0 14484928 12177364 33220487 30433344 0 0 0 0 X 33220487 30433344 33220487 30433344 33220487 30433344 X -2339008 -18135 -430000 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3628859 3628859 14133465 5804372 8329093 11859309 6107646 5751663 840308 669691 170617 1214463 838715 375748 18255980 INTERCOMPANY BALANCE 12177364 12177364 Unearned Grants Scholarship Payable - Funded Due To Campuses 0 X 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. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The nondiscrimination policies are published frequently in local newspapers and are stated in publications and other printed materials. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Baker College Students receive Title IV funds. true JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 501(C)(3) 6000000 Operating Support 1 0 ADULT EDUCATION SCHOLARSHIP II 1 4560 ALTERNATIVE EDUCATION SCHOLARSHIP II 6 15152 ADULT TRANSFER SCHOLARSHIP 53 156938 BAKER COLLEGE CAREER SCHOLARSHIP 60 52802 BAKER COLLEGE FULL-TIME EMPLOYEE SCHOLARSHIP 2 5720 BAKER COLLEGE PART-TIME EMPLOYEE SCHOLARSHIP 6 16753 BAKER COLLEGE FAMILY SCHOLARSHIP 8 20109 BAKER COLLEGE GRANT 490 412238 BAKER COLLEGE MERIT AWARD 491 436558 BOARD OF REGENTS SCHOLARSHIP 72 244178 KURTZ SCHOLARSHIP 1 2500 ACTIVE MILITARY SCHOLARSHIP 11 26940 OTHER W 24 17130 JEWELL EDUCATIONAL FUND 252 445673 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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 Aid 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 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 the Baker College campus. X true true X X X X false true false false false false false false false AARON MAIKE FORMER PRESIDENT 0 171167 22208 0 0 6354 0 17267 0 23169 22208 217957 0 0 KRISTINE BARANN PRESIDENT 150834 0 13901 0 7845 0 15333 0 24192 0 212105 0 0 0 F JAMES CUMMINS BOARD OF REGENTS, SECRETARY 0 313940 0 37788 0 71382 0 26500 0 19719 0 469329 0 60000 BART DAIG BOARD OF REGENTS 0 235000 0 32625 0 8893 0 53500 0 18606 0 348624 0 0 KAREN BRATUS VP-ACADEMICS (Partial) 106400 0 14114 0 1290 0 10890 0 24260 0 156954 0 0 0 TIFFANY DAVIS TREASURER(PARTIAL) 0 161019 0 22200 0 5576 0 16152 0 18574 0 223521 0 0 MICHAEL MOORE TREASURER 0 109340 0 13104 0 450 0 11030 0 22646 0 156570 0 0 STEVEN PETERSON VP-ADMISSIONS 102081 0 14114 0 5981 0 10900 0 28592 0 161668 0 0 0 DANA CLARK SECRETARY (PARTIAL) 0 148167 0 15600 0 450 0 15067 0 24192 0 203476 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments Steve Peterson, V.P. Admissions, received a taxable gross up of $5,201 for vehicle fringe benefits. 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 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 Baker of Allen Park. 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 Baker of Allen Park, 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, campus President, and campus Business Manager/VP Finance 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 15a Process to establish compensation of top management official Compensation for the President, who is the top management official, is reviewed and approved every year in June 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. Form 990, Part VI, Line 15b Process to establish compensation of other employees A compensation review is performed every year in June for the officers identified in Part VII of the Form 990. This review is performed annually by the System Headquarters CEO and the comparability data is prepared and reviewed by System Headquarters CEO and Campus President. The report prepared by the Systems Headquarters CEO and Campus President 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. In addition, the organization's Secretary and Treasurer are compensated by Baker College Professional Services, a related tax-exempt organization. The organization relies upon Baker College Professional Services' review and approval of compensation for these two officers. 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 SYSTEM IT TRANSFER - -180000; SYSTEM TRANSFER - -250000; Form 990, Part XII, Line 3a Requirements under Single Audit Act and OMB Circular A-133 As required by the U.S. Office of Management and Budget Circular A-133, audits of states, local governments, and non-profit organizations, in 2016 Baker College and subsidiaries received an audit for the consolidated financial statements for the fiscal year ended August 31, 2016, in accordance with the Single Audit Act. Baker of Allen Park is a subsidiary corporation of Baker College. JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 FINANCIAL MI 501(c)(3 Type I BAKER COLLEGE false 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 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 true true false false false true false false false true true true true true true true