2017-04-14T09:02:02-05:00 2016-08-31 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2015-09-01 380321740 Baker of Flint 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 WENDY HEMINGWAY 1050 W Bristol Rd Flint MI 48507 27102875 false X www.baker.edu X 1988 MI Provide quality higher education and training which enables graduates to be successful throughout challenging and rewarding careers. 10 7 722 7 0 0 1843987 2112641 30942020 24736242 39793 34855 158788 159427 32984588 27043165 5539571 4270970 0 15386177 13873272 0 0 13747899 11298676 34673647 29442918 -1689059 -2399753 35610722 33049782 0 0 35610722 33049782 Provide quality higher education and training which enables graduates to be successful throughout challenging and rewarding careers. false false 21475600 4270970 24775603 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 FLINT PROVIDES CERTIFICATE, ASSOCIATE, AND BACHELOR DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR THE 2015-16 FISCAL YEAR, BAKER OF FLINT HAD A TOTAL OF 3,764 STUDENTS WITH A TOTAL OF 97,439 CREDIT HOURS. $3,263,970 WAS AWARDED IN SCHOLARSHIPS TO 2,074 STUDENTS. 21475600 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 true false false false true false false false false true false false false true 4943 0 true 722 true false false false false false false false false false false X 10 7 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 F JAMES CUMMINS BOARD OF REGENTS, SECRETARY 1.0 21.0 X X 0 423110 46219 WENDY HEMINGWAY PRESIDENT 40.0 1.0 X X 203229 0 42871 BART DAIG BOARD OF REGENTS 1.0 51.0 X 0 276518 72106 CHERYL GIFFORD BOARD OF REGENTS (PARTIAL) 1.0 0 X 0 0 0 EDWARD KURTZ BOARD OF REGENTS (Partial) 1.0 21.0 X 0 69691 27465 JOHN MATONICH BOARD OF REGENTS 1.0 0 X 0 0 0 JOSEPH SERRA BOARD OF REGENTS 1.0 0 X 0 0 0 JOANNE SHAW BOARD OF REGENTS 1.0 0 X 0 0 0 LAWRENCE MOON BOARD OF REGENTS 1.0 0 X 0 0 0 ROBERT FARRELL JR BOARD OF REGENTS 1.0 0 X 0 0 0 MELANY GAVULIC BOARD OF REGENTS 1.0 0 X 0 0 0 PAUL TRAUB BOARD OF REGENTS 1.0 0 X 0 0 0 JODI CUNEAZ V.P. ADMISSIONS (PARTIAL) 40.0 0 X 99105 0 10945 TIFFANY DAVIS TREASURER (PARTIAL) 1.0 49.0 X 0 188795 34726 GERALD MCCARTY V.P. STUDENT SERVICES 40.0 0 X 118148 0 32890 MICHAEL MOORE TREASURER 1.0 50.0 X 0 122894 33676 KEVIN PNACEK V.P. ADMISSIONS 40.0 1.0 X 8488 119046 34734 JANIE STEWART V.P. CAREER SERVICES 40.0 0 X 82867 0 31821 DANA CLARK SECRETARY (PARTIAL) 1.0 50.0 X 0 164217 39259 BEVERLY SCHUMER DEAN (PARTIAL) 40.0 0 X 106804 0 34728 CANDACE JOHNSON FORMER V.P. ACADEMICS 0.0 0 X 200836 0 9616 819477 1364271 451056 4 true true false 0 1588282 491884 32475 32475 2112641 TUITION & FEES 900099 23413935 23413935 DORM & HOUSING 721000 840396 840396 BOOKSTORE COMMISION 451211 481911 481911 0 0 0 0 24736242 10029 10029 117985 2081 117985 2081 120066 120066 49189 35347 44077 15633 5112 19714 24826 24826 MISCELLANEOUS INCOME 900099 33366 33366 Contracted College Liaison Services 900099 5995 5995 0 0 0 0 39361 27043165 24775603 0 154921 1007000 1007000 3263970 3263970 724864 436634 288230 10695120 8521657 2173463 501193 416712 84481 1177440 825272 352168 774655 667841 106814 39329 39329 69387 69387 15 15 801662 68110 733552 0 1149327 3695 1145632 1636182 698844 937338 841409 800962 40447 1388288 1013482 374806 154661 98747 55914 132561 92772 39789 3234622 1940773 1293849 208057 124834 83223 Bad Debts 816885 816885 Grant Participant Costs 491884 491884 Library Expense 165464 165464 Dues & Memberships 108771 108771 60172 20062 40110 0 29442918 21475600 7967318 0 0 0 61117088 34703214 27311555 26413874 0 0 8299167 6635908 35610722 33049782 0 0 0 0 X 35610722 33049782 35610722 33049782 35610722 33049782 X -2399753 8619 -169806 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2558855 2558855 24841777 15785348 9056429 25444700 13392622 12052078 4428955 3922182 506773 3842801 1603062 2239739 26413874 INTERCOMPANY BALANCE 6635908 6635908 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) 1000000 OPERATING SUPPORT 1 0 ADULT EDUCATION SCHOLARSHIP II 3 14543 ALTERNATIVE EDUCATION SCHOLARSHIP II 31 71955 ADULT TRANSFER SCHOLARSHIP 74 243663 AUTORAMA SCHOLARSHIP 1 1375 BAKER COLLEGE CAREER SCHOLARSHIP 132 120654 BAKER COLLEGE FULL-TIME EMPLOYEE SCHOLARSHIP 8 17050 BAKER COLLEGE PART-TIME EMPLOYEE SCHOLARSHIP 25 81793 BAKER COLLEGE FLINT HOUSING SCHOLARSHIP 87 101572 BAKER COLLEGE FAMILY SCHOLARSHIP 40 120423 BAKER COLLEGE GRANT 525 483012 BAKER COLLEGE MERIT AWARD 564 555180 BOARD OF REGENTS SCHOLARSHIP 200 801232 ACTIVE MILITARY SCHOLARSHIP 12 18400 MILITARY BOOK AWARD 5 2718 OTHER W 60 82948 CAMPUS SCHOLARSHIP 7 7220 JEWELL EDUCATIONAL FUND 300 540232 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 X true true X X X X true true false false false false false false false F JAMES CUMMINS BOARD OF REGENTS, SECRETARY 0 313940 0 37788 0 71382 0 26500 0 19719 0 469329 0 60000 WENDY HEMINGWAY PRESIDENT 184167 0 9250 0 9812 0 18667 0 24204 0 246100 0 0 0 BART DAIG BOARD OF REGENTS 0 235000 0 32625 0 8893 0 53500 0 18606 0 348624 0 0 CANDACE JOHNSON FORMER V.P. ACADEMICS 76907 0 5808 0 118121 0 7744 0 1872 0 210452 0 0 0 TIFFANY DAVIS TREASURER (PARTIAL) 0 161019 0 22200 0 5576 0 16152 0 18574 0 223521 0 0 GERALD MCCARTY V.P. STUDENT SERVICES 111909 0 5549 0 690 0 11191 0 21699 0 151038 0 0 0 MICHAEL MOORE TREASURER 0 109340 0 13104 0 450 0 11030 0 22646 0 156570 0 0 KEVIN PNACEK V.P. ADMISSIONS 8469 94528 0 15499 19 9019 857 9692 104 24081 9449 152819 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 Jodi Cuneaz, V.P. Admissions, received a taxable gross up of $5,598 for vehicle fringe benefits. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Janie Stewart, V.P. of Career and Corporate Services, and F. James Cummins, President for Baker College Professional Services, both rent a house at fair market value. No additional taxable fringe benefits are included, so no additional compensation has been reported as a result of the rental. Schedule J, Part I, Line 4a Severance or change-of-control payment Candace Johnson, Former V.P. of Academics, received severance payments of $118,121. 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. SEE PART V SEE PART V 1069 BAKER COLLEGE EMPLOYEE FAMILY SCHOLARSHIP EDUCATION SEE PART V SEE PART V 5280 BAKER COLLEGE EMPLOYEE FAMILY SCHOLARSHIP EDUCATION SEE PART V SEE PART V 5364 BAKER COLLEGE TUITION REIMBURSEMENT EDUCATION SEE PART V SEE PART V 4920 BAKER COLLEGE EMPLOYEE FAMILY SCHOLARSHIP EDUCATION Schedule L, Part III, Column (a) NAME OF INTERESTED PERSON AS PER IRS INSTRUCTIONS FOR 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 27500 Cost X 1 4975 Cost 0 false true false 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 Flint. 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 Flint, 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 iss performed every year in June for the officers identified in Part VII of the Form 990. This review is preformed 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 - -200000; JEF GRANT DEBT REDUCTION - 30194; 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 Flint 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 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 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