2016-04-06T10:59:13-05:00 2015-08-31 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2014-09-01 383043861 Baker College Professional Services Inc BAKE 8107664280 1050 W Bristol Rd Flint MI 48507 BART DAIG PRESIDENT 2016-04-03 true Rachel Spurlock P00520729 5023263996 2014 2016-08-17 19:52:53Z Bart Daig 1050 W Bristol Rd Flint MI 48507 94155553 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 9 344 9 0 0 225 150 41737520 41348783 2168485 5506381 24304 259051 43930534 47114365 47600 34470 0 0 17907278 18282847 0 0 0 29011910 29390632 46966788 47707949 -3036254 -593584 57682173 172216529 33936976 131222708 23745197 40993821 Provide quality higher education and training which enable graduates to be successful throughout challenging and rewarding careers. false false 42755811 34470 41408509 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. 42755811 true 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 true false true false false false false false false true false false false false false false true false false false true 47 0 true 344 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 & CEO 40.00 12.00 X X 366663 0 47230 RICHARD BATCHELOR TRUSTEE 1.00 2.00 X 0 0 0 MIKE BLANCHARD TRUSTEE 1.00 2.00 X 0 0 0 SUSAN EBELING TRUSTEE 1.00 3.00 X 0 0 0 ROBERT JEWELL TRUSTEE 1.00 3.00 X 0 0 0 EDWARD KURTZ TRUSTEE 10.00 11.00 X 74722 0 28640 WILLIAM ANTHONY MASON TRUSTEE 1.00 3.00 X 0 0 0 JON PETERSON TRUSTEE 1.00 2.00 X 0 0 0 SANDY PETYKIEWICZ TRUSTEE 1.00 2.00 X 0 0 0 BC THOMPSON TRUSTEE 1.00 2.00 X 0 0 0 ALAN WISE TRUSTEE 1.00 2.00 X 0 0 0 DENISE BANNAN V.P. ACADEMICS 40.00 0 X 272752 0 46714 TIFFANY DAVIS V.P. FINANCE(PARTIAL),CORP CONTROLLER(PARTIAL)&TREASURER 40.00 11.00 X 211867 0 42873 BRUCE LUNDEEN DIR ADMISS (PARTIAL) & VP ADMISS (PARTIAL) 40.00 0 X 188833 0 41512 JACQUELINE SPICER V.P. IT 40.00 0 X 217766 0 28093 LINDA KATRINIC DIR STUDENT SERV(PARTIAL)&VP FIN AID(PARTIAL) 40.00 0 X 131611 0 34842 DANA CLARK V.P. HUMAN RESOURCES 40.00 0.00 X 142356 12002 39175 RICHARD DELONG V.P. ADMISS (PARTIAL)&DIR ADMISS (PARTIAL) 40.00 0 X 267922 0 45297 RONALD BELILL DIRECTOR OF NETWORKING 40.00 0 X 113161 0 22757 MARK HEATON ADMISSIONS SPECIALIST 40.00 0 X 128328 0 34250 JOHN TYLER ASSOC. V.P. ACADEMICS (PARTIAL) 40.00 0 X 152278 0 33241 BRIAN REAGAN System Engineer 40.00 0 X 108706 0 33795 NAOMI VERCIMAK DIRECTOR OF PROJECT MGT 40.00 0 X 122550 0 37219 ROSEMARY ZAWACKI FORMER V.P. HUMAN RESOURCES & SECRETARY 0.00 0 X 100128 0 11160 WENDY HEMINGWAY FORMER TRUSTEE & FORMER CHIEF OPR OFFICER 0.00 41.00 X 123301 65675 42687 2722944 77677 569485 15 true true false INTEGRITY NETWORKS LLC 901 TOWER DR STE 310 TROY MI 480982827 EQUIPMENT & SERVICE 1314057 DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 152643561 COMPUTER PURCHASE & SERVICE 364832 CROWE HORWATH LLP 320 E JEFFERSON BLVD 7 SOUTH BEND IN 466240007 AUDITING & TAX PREPARATION 277080 START UP TV PROJECT 300 E OAKRIDGE ST FERNDALE MI 48220 ADVERTISING 150000 PLUNKETT & COONEY PC 38505 WOODWARD AVE STE 2000 BLOOMFIELD MI 483045096 LEGAL SERVICES 102791 5 150 150 REIMBURSEMENT INCOME 900099 41087495 41087495 ADMINISTRATIVE FEE 900099 261288 261288 0 0 0 0 41348783 2083874 2083874 47000 64277 -17277 0 -17277 -17277 50399418 46976910 1 3422508 -1 3422507 3422507 MISCELLANEOUS 900099 59726 59726 CLASS ACTION LAW SUIT 900099 216602 216602 0 0 0 0 276328 47114365 41408509 0 5705706 34470 34470 2505070 2202388 302682 24743 18320 6423 8923551 8131569 791982 697038 641644 55394 5323907 4884681 439226 808538 733644 74894 202645 202645 352481 304305 48176 236644 236644 1851496 1219529 631967 0 14963646 14952413 11233 2355881 2199892 155989 3890762 3844586 46176 795635 413619 382016 172927 153839 19088 171889 154731 17158 185 185 892925 535755 357170 972036 923458 48578 Library Expense 1092151 1092151 Write off Receivable 826614 826614 Dues & Memberships 481120 98023 383097 Job Placement Costs 9087 1898 7189 122508 12251 110257 0 47707949 42755811 4952138 0 418970 7958 22315433 91224570 419106 4035319 0 0 164500 20927 2074637 1501478 14633993 5518902 4734066 9115091 25324865 59643494 0 0 2579875 2395096 3923317 57682173 172216529 2798297 17929390 0 43246 31138679 113250072 33936976 131222708 X 23745197 40607141 1348892 -962212 23745197 40993821 57682173 172216529 X -593584 -5474269 23316477 X false true X true true true X X 11 BAKER OF ALLEN PARK 743075712 2 false 3733716 0 BAKER OF AUBURN HILLS 383474279 2 false 3560592 0 BAKER COLLEGE 381948719 2 false 0 0 BAKER OF CADILLAC 383333920 2 false 1689492 0 BAKER ONLINE 383177823 2 false 11034168 0 BAKER OF CLINTON TOWNSHIP 383474281 2 false 4319208 0 BAKER OF FLINT 380321740 2 false 5265492 0 BAKER OF JACKSON 383148566 2 false 2350608 0 BAKER OF MUSKEGON 381895805 2 false 4493484 0 BAKER OF OWOSSO 382805044 2 false 2967084 0 BAKER OF PORT HURON 382901703 2 false 1373604 0 11 40787448 0 true false false false false false false false false false false false false false false true false 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. 4634543 1440770 3193773 1791164 327224 1463940 3454308 2445604 1008704 4753978 1305304 3448674 9115091 RETIREMENT MEDICAL LIABILITY 17822030 SCHOLARSHIPS PAYABLE 484760 Intercompany balance 94943282 113250072 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, 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. true Michigan Economic Development Foundation PO Box 13063 Lansing MI 489013063 382527475 501(c)(3) 25000 General Program Support 1 0 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. X true true X X X X false true false false false false false false false F JAMES CUMMINS PRESIDENT & CEO 313699 0 43224 0 9740 0 26000 0 21230 0 413893 0 0 0 WENDY HEMINGWAY FORMER TRUSTEE & FORMER CHIEF OPR OFFICER 122681 65675 0 0 620 0 12333 6167 16110 8077 151744 79919 0 0 ROSEMARY ZAWACKI FORMER V.P. HUMAN RESOURCES & SECRETARY 100128 0 0 0 0 0 6974 0 4186 0 111288 0 0 0 DENISE BANNAN V.P. ACADEMICS 235000 0 30282 0 7470 0 23500 0 23214 0 319466 0 0 0 TIFFANY DAVIS V.P. FINANCE(PARTIAL),CORP CONTROLLER(PARTIAL)&TREASURER 183800 0 23450 0 4617 0 18500 0 24373 0 254740 0 0 0 BRUCE LUNDEEN DIR ADMISS (PARTIAL) & VP ADMISS (PARTIAL) 161334 0 20492 0 7007 0 16333 0 25179 0 230345 0 0 0 JACQUELINE SPICER V.P. IT 188500 0 25998 0 3268 0 18850 0 9243 0 245859 0 0 0 LINDA KATRINIC DIR STUDENT SERV(PARTIAL)&VP FIN AID(PARTIAL) 116667 0 13180 0 1764 0 11667 0 23175 0 166453 0 0 0 DANA CLARK V.P. HUMAN RESOURCES 132500 12002 0 0 9856 0 13500 0 25675 0 181531 12002 0 0 RICHARD DELONG V.P. ADMISS (PARTIAL)&DIR ADMISS (PARTIAL) 225167 0 33236 0 9519 0 22767 0 22530 0 313219 0 0 0 MARK HEATON ADMISSIONS SPECIALIST 110364 0 15222 0 2742 0 11036 0 23214 0 162578 0 0 0 JOHN TYLER ASSOC. V.P. ACADEMICS (PARTIAL) 133276 0 18312 0 690 0 13328 0 19913 0 185519 0 0 0 NAOMI VERCIMAK DIRECTOR OF PROJECT MGT 120600 0 1500 0 450 0 12240 0 24979 0 159769 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 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. CYNTHIA SCHULTZ MOTHER OF TIFFANY DAVIS, VP & TREASURER 17631 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 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. 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