2017-04-14T09:04:59-05:00 2016-08-31 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2015-09-01 383043861 Baker College Professional Services Inc 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 Bart Daig 1050 W Bristol Rd Flint MI 48507 62515360 false X www.baker.edu X 1992 MI Provide quality higher education and training which enable graduates to be successful throughout challenging and rewarding careers. 11 9 242 9 0 0 150 63586 41348783 38278391 5506381 1131327 259051 252619 47114365 39725923 34470 3000 0 18282847 13512763 0 0 29390632 25239551 47707949 38755314 -593584 970609 172216529 121480395 131222708 82292351 40993821 39188044 Provide quality higher education and training which enable graduates to be successful throughout challenging and rewarding careers. false false 34465048 3000 38533304 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. BAKER COLLEGE IS A NON-PROFIT HIGHER EDUCATION INSTITUTION SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER COLLEGE PROFESSIONAL SERVICES INC. SUPPORTS THE BAKER COLLEGE ORGANIZATIONS BY PERFORMING MANAGEMENT, MARKETING, TECHNOLOGY AND ADMINISTRATIVE FUNCTIONS. 34465048 true false false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false true false false false false false false true false false false true 68 0 true 242 true false false false false false false false false false false X 11 9 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 RD FLINT MI 48507 F JAMES CUMMINS PRESIDENT (PARTIAL), CHAIRMAN 10.0 12.0 X X 423110 0 46219 BART DAIG PRESIDENT & CEO 40.0 12.0 X X 95745 180773 72106 RICHARD BATCHELOR TRUSTEE 1.0 2.0 X 0 0 0 MIKE BLANCHARD TRUSTEE 1.0 2.0 X 0 0 0 SUSAN EBELING TRUSTEE 1.0 3.0 X 0 0 0 ROBERT JEWELL TRUSTEE (PARTIAL) 1.0 3.0 X 0 0 0 EDWARD KURTZ TRUSTEE (Partial) 10.0 12.0 X 69691 0 27465 WILLIAM ANTHONY MASON TRUSTEE 1.0 4.0 X 0 0 0 JON PETERSON TRUSTEE (PARTIAL) 1.0 2.0 X 0 0 0 SANDY PETYKIEWICZ TRUSTEE 1.0 2.0 X 0 0 0 R DOUGLAS PRETTY TRUSTEE 1.0 2.0 X 0 0 0 ROY ROSE TRUSTEE 1.0 3.0 X 0 0 0 BC THOMPSON TRUSTEE 1.0 2.0 X 0 0 0 ALAN WISE TRUSTEE 1.0 2.0 X 0 0 0 DENISE BANNAN V.P. ACADEMICS 40.0 0 X 273043 0 42337 TIFFANY DAVIS CORP CONTROLLER(PARTIAL)&TREASURER(PARTIAL) 40.0 10.0 X 188795 0 34726 BRUCE LUNDEEN VP ADMISSIONS 40.0 0 X 225475 0 43928 MICHAEL MOORE TREASURER 1.0 50.0 X 0 122894 33676 JACQUELINE SPICER V.P. IT 40.0 0 X 219888 0 37997 LINDA KATRINIC VP FIN SERV 40.0 0 X 149259 0 34859 DANA CLARK V.P. HUMAN RESOURCES, SECRETARY (PARTIAL) 40.0 0.0 X 164217 0 39259 MARK HEATON ADMISSIONS SPECIALIST 40.0 0 X 129190 0 32921 NAOMI VERCIMAK DIRECTOR OF PROJECT MGT 40.0 0 X 123470 0 36437 RONALD BELILL DIRECTOR OF NETWORKING 40.0 0 X 115181 0 32859 BRIAN REAGAN System Engineer 40.0 0 X 107430 0 32074 RICHARD DELONG FORMER DIR ADMISSIONS 0.0 0 X 339415 0 27506 2623909 303667 574369 15 true true false DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 152643561 COMPUTER PURCHASE & SERVICE 1209466 CROWE HORWATH LLP 320 E JEFFERSON BLVD 7 SOUTH BEND IN 466240007 AUDIT & TAX SERVICES 321055 GREAT LAKES WEST LLC 24475 RED ARROW HWY MATTAWAN MI 490719762 FOOD SERVICE EQUIPMENT 138225 PISANO JAMES 1835 BRACKENDALE RD NW KENNESAW GA 301527747 ACTUARIAL SERVICES 111200 GLASS PALACE LLC 6 CHAMPIONSHIP DR AUBURN HILLS MI 483261752 SPORTS/ENTERTAINMENT VENUE 107500 8 63586 63586 REIMBURSEMENT INCOME 900099 38116387 38116387 ADMINISTRATIVE FEE 900099 162004 162004 0 0 0 0 38278391 1799422 1799422 40000 42294 -2294 0 -2294 -2294 22071521 7527 22747143 -675622 7527 -668095 -668095 MISCELLANEOUS 900099 254913 254913 0 0 0 0 254913 39725923 38533304 0 1129033 3000 3000 2114365 1904085 210280 20486 15564 4922 8531009 7398360 1132649 766264 669957 96307 1300659 1146188 154471 779980 686054 93926 260075 260075 346000 303660 42340 156352 156352 1410687 1153017 257670 0 13472232 13437266 34966 994307 413063 581244 5072324 4392272 680052 81926 1110 80816 215047 203808 11239 142011 138004 4007 128 128 882882 529729 353153 726001 689725 36276 Library Expense 991032 991032 Dues & Memberships 400118 119797 280321 Job Placement Costs 18467 2285 16182 69962 6997 62965 0 38755314 34465048 4290266 0 7958 7852 91224570 57440052 4035319 2774725 0 0 164500 115600 20927 1501478 1185406 10767386 5354243 9115091 5413143 59643494 54403676 0 0 2579875 134968 3923317 4973 172216529 121480395 17929390 11561726 43246 113250072 70730625 131222708 82292351 X 40607141 38768030 1348892 1564218 -962212 -1144204 40993821 39188044 172216529 121480395 X 970609 1036980 -3813366 X false true X true true true X X 11 BAKER OF ALLEN PARK 743075712 2 true 3633012 0 BAKER OF AUBURN HILLS 383474279 2 true 3184692 0 BAKER COLLEGE 381948719 2 true 0 0 BAKER OF CADILLAC 383333920 2 true 1554288 0 BAKER ONLINE 383177823 2 true 10864212 0 BAKER OF CLINTON TOWNSHIP 383474281 2 true 3914376 0 BAKER OF FLINT 380321740 2 true 4669404 0 BAKER OF JACKSON 383148566 2 true 2128584 0 BAKER OF MUSKEGON 381895805 2 true 4167924 0 BAKER OF OWOSSO 382805044 2 true 2854596 0 BAKER OF PORT HURON 382901703 2 true 915720 0 11 37886808 0 true false false false false false false false false false false false false false false true false Schedule A, Part I, Line 11h(iv) Amount of Support Baker College Professional Services Inc. supports the Baker College organizations by performing management, marketing, technology and administrative functions. These services are performed by Baker College Professional Services, Inc. and reimbursed directly by each of the Baker College organizations. Schedule A, Part III, Line 19a SUPPORTED ORGANIZATION IN ORGANIZATION DOCUMENTS THE SUPPORTED ORGANIZATIONS ARE DESCRIBED IN THE ARTICLES OF INCORPORATION OF BAKER COLLEGE PROFESSIONAL SERVICES. SPECIFICALLY, THE ARTICLES OF INCORPORATION PROVIDE THAT THE PURPOSES OF THE SUPPORTING ORGANIZATION INCLUDE "SUPPORTING BAKER COLLEGE AND ITS AFFILIATES AND SUBSIDIARY ORGANIZATIONS BY PROVIDING MANAGEMENT AND ADMINISTRATIVE SERVICES TO THOSE ORGANIZATIONS." 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 REMAINING SUPPORTED ORGANIZATIONS. 4634543 1621046 3013497 1778663 425258 1353405 3446185 2627581 818604 907995 680358 227637 5413143 RETIREMENT MEDICAL LIABILITY 21271702 SCHOLARSHIPS PAYABLE 543787 Intercompany balance 48915136 70730625 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. X X X X true true false false false false false false false F JAMES CUMMINS PRESIDENT (PARTIAL), CHAIRMAN 313940 0 37788 0 71382 0 26500 0 19719 0 469329 0 60000 0 BART DAIG PRESIDENT & CEO 90000 145000 0 32625 5745 3148 39000 14500 6202 12404 140947 207677 0 0 DENISE BANNAN V.P. ACADEMICS 236958 0 28200 0 7885 0 23696 0 18641 0 315380 0 0 0 TIFFANY DAVIS CORP CONTROLLER(PARTIAL)&TREASURER(PARTIAL) 161019 0 22200 0 5576 0 16152 0 18574 0 223521 0 0 0 BRUCE LUNDEEN VP ADMISSIONS 195933 0 18000 0 11542 0 19833 0 24095 0 269403 0 0 0 MICHAEL MOORE TREASURER 0 109340 0 13104 0 450 0 11030 0 22646 0 156570 0 0 JACQUELINE SPICER V.P. IT 194000 0 22620 0 3268 0 19400 0 18597 0 257885 0 0 0 LINDA KATRINIC VP FIN SERV 131667 0 13200 0 4392 0 13167 0 21692 0 184118 0 0 0 DANA CLARK V.P. HUMAN RESOURCES, SECRETARY (PARTIAL) 148167 0 15600 0 450 0 15067 0 24192 0 203476 0 0 0 RICHARD DELONG FORMER DIR ADMISSIONS 132400 0 28920 0 178095 0 13400 0 14106 0 366921 0 0 0 MARK HEATON ADMISSIONS SPECIALIST 111908 0 13244 0 4038 0 11191 0 21730 0 162111 0 0 0 NAOMI VERCIMAK DIRECTOR OF PROJECT MGT 121020 0 2000 0 450 0 12342 0 24095 0 159907 0 0 0 Schedule J, Part II Fair Market Value Property Rental F. James Cummins rents a house at Fair Market Value from Baker of Flint, a related tax-exempt organization. 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 Richard Delong, former officer, received $165,750 as severance pay. 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. $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. $30,000 was deferred under the plan with respect to the fiscal year ending August 31, 2016. CYNTHIA SCHULTZ MOTHER OF TIFFANY DAVIS, TREASURER 19690 EMPLOYEE COMPENSATION 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 College Professional Services Inc. 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 College Professional Services Inc., 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, President, and Controller 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 Conflict 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 conflict of interest to the Corporate Control Office and Campus Finance 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 conflict 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 May 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 will survey other similar educational institutions to compare the President's compensation. Written minutes are maintained that include 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 May for the officers and key employees identified in Part VII of the Form 990. This review is performed annually by the System CEO and the comparability data is prepared and reviewed by the System CEO, System VP for Finance/Treasurer, and a member of the Board of Regents. Periodically, an independent consultant will survey other similar educational institutions to compare the officers compensation. The report is presented to the governing body for review and approval. Written minutes are maintained that include documentation with respect to the deliberations and decisions of the compensation for the officers and key employees. 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 - 1483000; RETIREMENT MEDICAL ADJUSTMENT - -3651158; SYSTEM TRANSFER RELATED ORGANIZATION - 2985000; BCBS INSURANCE SETTLEMENT - -3886500; TRANSFER FUND BALANCE TO RELATED ORGANIZATION - -700799; JEF GRANT TRANSFER DEBT REDUCTION - -42896; YE AUDIT ADJUSTMENT - -13; 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 College Professional Services, Inc. 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 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 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 false false true false false false false true false false true false true true true true true true