BAKER COLLEGE PROFESSIONAL SERVICES INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BAKER COLLEGE PROFESSIONAL SERVICES INC (EIN 38-3043861)
- Tax period
- 2014-09-01 to 2015-08-31
- Filed
- 2016-04-06
- IRS object ID
- 201610979349300516
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-04-06T10:59:13-05:00 | ReturnTs |
| Tax Period End | 2015-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 Brownsboro Road | AddressLine1Txt |
| Address Line2 | Suite 400 | AddressLine2Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402411122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383043861 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker College Professional Services Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAKE | BusinessNameControlTxt |
| Phone | 8107664280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W Bristol Rd | AddressLine1Txt |
| City | Flint | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BART DAIG | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Signature | 2016-04-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rachel Spurlock | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 5023263996 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bart Daig | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W Bristol Rd | AddressLine1Txt |
| City | Flint | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $94,155,553 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.baker.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | Provide quality higher education and training which enable graduates to be successful throughout challenging and rewarding careers. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 344 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $225 | PYContributionsGrantsAmt |
| CY Contributions Grants | $150 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $41,737,520 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,348,783 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,168,485 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,506,381 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,304 | PYOtherRevenueAmt |
| CY Other Revenue | $259,051 | CYOtherRevenueAmt |
| PY Total Revenue | $43,930,534 | PYTotalRevenueAmt |
| CY Total Revenue | $47,114,365 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $47,600 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $34,470 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,907,278 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,282,847 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $29,011,910 | PYOtherExpensesAmt |
| CY Other Expenses | $29,390,632 | CYOtherExpensesAmt |
| PY Total Expenses | $46,966,788 | PYTotalExpensesAmt |
| CY Total Expenses | $47,707,949 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,036,254 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$593,584 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $57,682,173 | TotalAssetsBOYAmt |
| Total Assets EOY | $172,216,529 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,936,976 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $131,222,708 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,745,197 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $40,993,821 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Provide quality higher education and training which enable graduates to be successful throughout challenging and rewarding careers. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $42,755,811 | ExpenseAmt |
| Grant | $34,470 | GrantAmt |
| Revenue | $41,408,509 | RevenueAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $42,755,811 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 47 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 344 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BART DAIG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8107664280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W BRISTOL RD | AddressLine1Txt |
| City | FLINT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48507 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| F JAMES CUMMINS | ||||||||||
| PRESIDENT & CEO | 40.00 | 12.00 | Yes (X) | Yes (X) | $366,663 | $0 | $47,230 | |||
| RICHARD BATCHELOR | ||||||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| MIKE BLANCHARD | ||||||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| SUSAN EBELING | ||||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROBERT JEWELL | ||||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| EDWARD KURTZ | ||||||||||
| TRUSTEE | 10.00 | 11.00 | Yes (X) | $74,722 | $0 | $28,640 | ||||
| WILLIAM ANTHONY MASON | ||||||||||
| TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||||
| JON PETERSON | ||||||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| SANDY PETYKIEWICZ | ||||||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| BC THOMPSON | ||||||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| ALAN WISE | ||||||||||
| TRUSTEE | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| DENISE BANNAN | ||||||||||
| V.P. ACADEMICS | 40.00 | 0 | Yes (X) | $272,752 | $0 | $46,714 | ||||
| TIFFANY DAVIS | ||||||||||
| V.P. FINANCE(PARTIAL),CORP CONTROLLER(PARTIAL)&TREASURER | 40.00 | 11.00 | Yes (X) | $211,867 | $0 | $42,873 | ||||
| BRUCE LUNDEEN | ||||||||||
| DIR ADMISS (PARTIAL) & VP ADMISS (PARTIAL) | 40.00 | 0 | Yes (X) | $188,833 | $0 | $41,512 | ||||
| JACQUELINE SPICER | ||||||||||
| V.P. IT | 40.00 | 0 | Yes (X) | $217,766 | $0 | $28,093 | ||||
| LINDA KATRINIC | ||||||||||
| DIR STUDENT SERV(PARTIAL)&VP FIN AID(PARTIAL) | 40.00 | 0 | Yes (X) | $131,611 | $0 | $34,842 | ||||
| DANA CLARK | ||||||||||
| V.P. HUMAN RESOURCES | 40.00 | 0.00 | Yes (X) | $142,356 | $12,002 | $39,175 | ||||
| RICHARD DELONG | ||||||||||
| V.P. ADMISS (PARTIAL)&DIR ADMISS (PARTIAL) | 40.00 | 0 | $267,922 | $0 | $45,297 | Yes (X) | ||||
| RONALD BELILL | ||||||||||
| DIRECTOR OF NETWORKING | 40.00 | 0 | $113,161 | $0 | $22,757 | Yes (X) | ||||
| MARK HEATON | ||||||||||
| ADMISSIONS SPECIALIST | 40.00 | 0 | $128,328 | $0 | $34,250 | Yes (X) | ||||
| JOHN TYLER | ||||||||||
| ASSOC. V.P. ACADEMICS (PARTIAL) | 40.00 | 0 | $152,278 | $0 | $33,241 | Yes (X) | ||||
| BRIAN REAGAN | ||||||||||
| System Engineer | 40.00 | 0 | $108,706 | $0 | $33,795 | Yes (X) | ||||
| NAOMI VERCIMAK | ||||||||||
| DIRECTOR OF PROJECT MGT | 40.00 | 0 | $122,550 | $0 | $37,219 | Yes (X) | ||||
| ROSEMARY ZAWACKI | ||||||||||
| FORMER V.P. HUMAN RESOURCES & SECRETARY | 0.00 | 0 | $100,128 | $0 | $11,160 | Yes (X) | ||||
| WENDY HEMINGWAY | ||||||||||
| FORMER TRUSTEE & FORMER CHIEF OPR OFFICER | 0.00 | 41.00 | $123,301 | $65,675 | $42,687 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,722,944 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $77,677 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $569,485 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| INTEGRITY NETWORKS LLC | |||||
| 901 TOWER DR STE 310 | TROY | MI | 480982827 | EQUIPMENT & SERVICE | $1,314,057 |
| DELL MARKETING LP | |||||
| PO BOX 643561 | PITTSBURGH | PA | 152643561 | COMPUTER PURCHASE & SERVICE | $364,832 |
| CROWE HORWATH LLP | |||||
| 320 E JEFFERSON BLVD 7 | SOUTH BEND | IN | 466240007 | AUDITING & TAX PREPARATION | $277,080 |
| START UP TV PROJECT | |||||
| 300 E OAKRIDGE ST | FERNDALE | MI | 48220 | ADVERTISING | $150,000 |
| PLUNKETT & COONEY PC | |||||
| 38505 WOODWARD AVE STE 2000 | BLOOMFIELD | MI | 483045096 | LEGAL SERVICES | $102,791 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $150 | AllOtherContributionsAmt |
| Total Contributions | $150 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REIMBURSEMENT INCOME | 900099 | $41,087,495 | $41,087,495 |
| ADMINISTRATIVE FEE | 900099 | $261,288 | $261,288 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,348,783 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,083,874 | TotalRevenueColumnAmt |
| Exclusion | $2,083,874 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $47,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $64,277 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$17,277 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$17,277 | TotalRevenueColumnAmt |
| Exclusion | -$17,277 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $50,399,418 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $46,976,910 | SecuritiesAmt |
| Other | $1 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,422,508 | SecuritiesAmt |
| Other | -$1 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,422,507 | TotalRevenueColumnAmt |
| Exclusion | $3,422,507 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| MISCELLANEOUS | 900099 | $59,726 | $59,726 | |
| CLASS ACTION LAW SUIT | 900099 | $216,602 | $216,602 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $276,328 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,114,365 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,408,509 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,705,706 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,470 | TotalAmt |
| Program Services | $34,470 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,505,070 | TotalAmt |
| Program Services | $2,202,388 | ProgramServicesAmt |
| Management And General | $302,682 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,743 | TotalAmt |
| Program Services | $18,320 | ProgramServicesAmt |
| Management And General | $6,423 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,923,551 | TotalAmt |
| Program Services | $8,131,569 | ProgramServicesAmt |
| Management And General | $791,982 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $697,038 | TotalAmt |
| Program Services | $641,644 | ProgramServicesAmt |
| Management And General | $55,394 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,323,907 | TotalAmt |
| Program Services | $4,884,681 | ProgramServicesAmt |
| Management And General | $439,226 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $808,538 | TotalAmt |
| Program Services | $733,644 | ProgramServicesAmt |
| Management And General | $74,894 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,645 | TotalAmt |
| Program Services | $202,645 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,481 | TotalAmt |
| Program Services | $304,305 | ProgramServicesAmt |
| Management And General | $48,176 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,644 | TotalAmt |
| Management And General | $236,644 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,851,496 | TotalAmt |
| Program Services | $1,219,529 | ProgramServicesAmt |
| Management And General | $631,967 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,963,646 | TotalAmt |
| Program Services | $14,952,413 | ProgramServicesAmt |
| Management And General | $11,233 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,355,881 | TotalAmt |
| Program Services | $2,199,892 | ProgramServicesAmt |
| Management And General | $155,989 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,890,762 | TotalAmt |
| Program Services | $3,844,586 | ProgramServicesAmt |
| Management And General | $46,176 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795,635 | TotalAmt |
| Program Services | $413,619 | ProgramServicesAmt |
| Management And General | $382,016 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,927 | TotalAmt |
| Program Services | $153,839 | ProgramServicesAmt |
| Management And General | $19,088 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,889 | TotalAmt |
| Program Services | $154,731 | ProgramServicesAmt |
| Management And General | $17,158 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185 | TotalAmt |
| Management And General | $185 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $892,925 | TotalAmt |
| Program Services | $535,755 | ProgramServicesAmt |
| Management And General | $357,170 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $972,036 | TotalAmt |
| Program Services | $923,458 | ProgramServicesAmt |
| Management And General | $48,578 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Library Expense | $1,092,151 | $1,092,151 | |
| Write off Receivable | $826,614 | $826,614 | |
| Dues & Memberships | $481,120 | $98,023 | $383,097 |
| Job Placement Costs | $9,087 | $1,898 | $7,189 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,508 | TotalAmt |
| Program Services | $12,251 | ProgramServicesAmt |
| Management And General | $110,257 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,707,949 | TotalAmt |
| Program Services | $42,755,811 | ProgramServicesAmt |
| Management And General | $4,952,138 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $418,970 | BOYAmt |
| EOY | $7,958 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,315,433 | BOYAmt |
| EOY | $91,224,570 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,106 | BOYAmt |
| EOY | $4,035,319 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $164,500 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $20,927 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,074,637 | BOYAmt |
| EOY | $1,501,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,633,993 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,518,902 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,734,066 | BOYAmt |
| EOY | $9,115,091 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,324,865 | BOYAmt |
| EOY | $59,643,494 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,579,875 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,395,096 | BOYAmt |
| EOY | $3,923,317 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,682,173 | BOYAmt |
| EOY | $172,216,529 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,798,297 | BOYAmt |
| EOY | $17,929,390 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $43,246 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,138,679 | BOYAmt |
| EOY | $113,250,072 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,936,976 | BOYAmt |
| EOY | $131,222,708 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,745,197 | BOYAmt |
| EOY | $40,607,141 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,348,892 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | -$962,212 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,745,197 | BOYAmt |
| EOY | $40,993,821 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,682,173 | BOYAmt |
| EOY | $172,216,529 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$593,584 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$5,474,269 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $23,316,477 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 11 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (11 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| BAKER OF ALLEN PARK | ||||
| 743075712 | 2 | false | $3,733,716 | $0 |
| BAKER OF AUBURN HILLS | ||||
| 383474279 | 2 | false | $3,560,592 | $0 |
| BAKER COLLEGE | ||||
| 381948719 | 2 | false | $0 | $0 |
| BAKER OF CADILLAC | ||||
| 383333920 | 2 | false | $1,689,492 | $0 |
| BAKER ONLINE | ||||
| 383177823 | 2 | false | $11,034,168 | $0 |
| BAKER OF CLINTON TOWNSHIP | ||||
| 383474281 | 2 | false | $4,319,208 | $0 |
| BAKER OF FLINT | ||||
| 380321740 | 2 | false | $5,265,492 | $0 |
| BAKER OF JACKSON | ||||
| 383148566 | 2 | false | $2,350,608 | $0 |
| BAKER OF MUSKEGON | ||||
| 381895805 | 2 | false | $4,493,484 | $0 |
| BAKER OF OWOSSO | ||||
| 382805044 | 2 | false | $2,967,084 | $0 |
| BAKER OF PORT HURON | ||||
| 382901703 | 2 | false | $1,373,604 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 11 | SupportedOrganizationsTotalCnt |
| Support Sum | $40,787,448 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (true) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part I, Line 11h(vii) 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 IV, Section A, Line 1 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 B, Line 1 APPOINTMENT OF DIRECTORS | ALL DIRECTORS OF THE SUPPORTING ORGANIZATION ARE APPOINTED BY BAKER COLLEGE, WHICH IN TURN CONTROLS EACH OF THE REMAINING SUPPORTED ORGANIZATIONS. |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,634,543 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,440,770 | DepreciationAmt |
| Book Value | $3,193,773 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,791,164 | OtherCostOrOtherBasisAmt |
| Depreciation | $327,224 | DepreciationAmt |
| Book Value | $1,463,940 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,454,308 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,445,604 | DepreciationAmt |
| Book Value | $1,008,704 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,753,978 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,305,304 | DepreciationAmt |
| Book Value | $3,448,674 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,115,091 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| RETIREMENT MEDICAL LIABILITY | $17,822,030 |
| SCHOLARSHIPS PAYABLE | $484,760 |
| Intercompany balance | $94,943,282 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $113,250,072 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | FormAndLineReferenceDesc |
| Explanation | 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, 2015, 2014, and 2013. The college is no longer subject to examination by U.S. federal taxing authorities for years before 2011 and for all state income taxes through 2011. 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, 2015, 2014, and 2013. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michigan Economic Development Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 13063 | AddressLine1Txt |
| City | Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 489013063 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 382527475 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $25,000 | CashGrantAmt |
| Purpose Of Grant | General Program Support | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds | Grants and other assistance to organizations in the United States are budgeted each year by Baker College Professional Services Inc. The 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. |
| Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | Grants and other assistance to organizations in the United States are budgeted each year by Baker College Professional Services Inc. The 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| F JAMES CUMMINS | ||||||||||||||
| PRESIDENT & CEO | $313,699 | $0 | $43,224 | $0 | $9,740 | $0 | $26,000 | $0 | $21,230 | $0 | $413,893 | $0 | $0 | $0 |
| WENDY HEMINGWAY | ||||||||||||||
| FORMER TRUSTEE & FORMER CHIEF OPR OFFICER | $122,681 | $65,675 | $0 | $0 | $620 | $0 | $12,333 | $6,167 | $16,110 | $8,077 | $151,744 | $79,919 | $0 | $0 |
| ROSEMARY ZAWACKI | ||||||||||||||
| FORMER V.P. HUMAN RESOURCES & SECRETARY | $100,128 | $0 | $0 | $0 | $0 | $0 | $6,974 | $0 | $4,186 | $0 | $111,288 | $0 | $0 | $0 |
| DENISE BANNAN | ||||||||||||||
| V.P. ACADEMICS | $235,000 | $0 | $30,282 | $0 | $7,470 | $0 | $23,500 | $0 | $23,214 | $0 | $319,466 | $0 | $0 | $0 |
| TIFFANY DAVIS | ||||||||||||||
| V.P. FINANCE(PARTIAL),CORP CONTROLLER(PARTIAL)&TREASURER | $183,800 | $0 | $23,450 | $0 | $4,617 | $0 | $18,500 | $0 | $24,373 | $0 | $254,740 | $0 | $0 | $0 |
| BRUCE LUNDEEN | ||||||||||||||
| DIR ADMISS (PARTIAL) & VP ADMISS (PARTIAL) | $161,334 | $0 | $20,492 | $0 | $7,007 | $0 | $16,333 | $0 | $25,179 | $0 | $230,345 | $0 | $0 | $0 |
| JACQUELINE SPICER | ||||||||||||||
| V.P. IT | $188,500 | $0 | $25,998 | $0 | $3,268 | $0 | $18,850 | $0 | $9,243 | $0 | $245,859 | $0 | $0 | $0 |
| LINDA KATRINIC | ||||||||||||||
| DIR STUDENT SERV(PARTIAL)&VP FIN AID(PARTIAL) | $116,667 | $0 | $13,180 | $0 | $1,764 | $0 | $11,667 | $0 | $23,175 | $0 | $166,453 | $0 | $0 | $0 |
| DANA CLARK | ||||||||||||||
| V.P. HUMAN RESOURCES | $132,500 | $12,002 | $0 | $0 | $9,856 | $0 | $13,500 | $0 | $25,675 | $0 | $181,531 | $12,002 | $0 | $0 |
| RICHARD DELONG | ||||||||||||||
| V.P. ADMISS (PARTIAL)&DIR ADMISS (PARTIAL) | $225,167 | $0 | $33,236 | $0 | $9,519 | $0 | $22,767 | $0 | $22,530 | $0 | $313,219 | $0 | $0 | $0 |
| MARK HEATON | ||||||||||||||
| ADMISSIONS SPECIALIST | $110,364 | $0 | $15,222 | $0 | $2,742 | $0 | $11,036 | $0 | $23,214 | $0 | $162,578 | $0 | $0 | $0 |
| JOHN TYLER | ||||||||||||||
| ASSOC. V.P. ACADEMICS (PARTIAL) | $133,276 | $0 | $18,312 | $0 | $690 | $0 | $13,328 | $0 | $19,913 | $0 | $185,519 | $0 | $0 | $0 |
| NAOMI VERCIMAK | ||||||||||||||
| DIRECTOR OF PROJECT MGT | $120,600 | $0 | $1,500 | $0 | $450 | $0 | $12,240 | $0 | $24,979 | $0 | $159,769 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 1a Tax indemnification and gross-up payments | Rosemary Zawacki received a retirement gift. A tax gross up was computed on the taxable benefits and included in taxable wages. |
| 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. No amount was deferred under the plan with respect to the fiscal year ending August 31, 2015. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CYNTHIA SCHULTZ | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | MOTHER OF TIFFANY DAVIS, VP & TREASURER | RelationshipDescriptionTxt |
| Transaction | $17,631 | TransactionAmt |
| Transaction | EMPLOYEE COMPENSATION | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 VII, Section A, Line 1a, Column (D) Reportable compensation from the organization | Wendy Hemingway was hired 11/7/2013 as an employee for Baker College Professional Services. The compensation reported on the 990 is employee wages. No amount is paid for being a Board Trustee. |
| Form 990, Part X, Column (B) COMPARATIVE BALANCE SHEET REPORTING | BAKER PROFESSIONAL SERVICES IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF BAKER COLLEGE AND SUBSIDIARIES ("THE COLLEGE"). DURING FY15, THE COLLEGE IMPLEMENTED A NEW ENTERPRISE RESOURCE PLANNING SYSTEM. FOR GENERAL LEDGER PURPOSES, THE BALANCE SHEETS OF EACH OF THE SUBSIDIARIES HAS BEEN COMBINED. THE ERP SYSTEM PROVIDES FOR SEPARATE TRACKING OF FUND BALANCE FOR EACH SUBSIDIARY, BUT NO FURTHER DETAIL ON BALANCE SHEET ITEMS. A RECONCILIATION TO FUND BALANCE IS PROVIDED TO CAPTURE ALL ACTIVITY FOR EACH SUBSIDIARY FOR PURPOSES OF FORM 990 REPORTING AND PRESENTATION. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | SYSTEM IT TRANSFER - 6483000; RETIREMENT MEDICAL ADJUSTMENT - 16879105; DEBT REDUCTION - -770000; PACE Fund Balance - 725799; Other miscellaneous adjustment - -1427; |
| 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 2015 Baker College and subsidiaries received an audit for the consolidated financial statements for the fiscal year ended August 31, 2015, in accordance with the Single Audit Act. Baker College Professional Services, Inc. is a subsidiary corporation of Baker College. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (13 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | Yes (true) | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |