2015-04-13T14:30:05-05:00 2014-08-31 CROWE HORWATH LLP 9600 BROWNSBORO ROAD SUITE 400 LOUISVILLE KY 402411122 990 2013-09-01 383043861 BAKER COLLEGE PROFESSIONAL SERVICES INC BAKE 8107664280 1050 W Bristol Rd Flint MI 48507 TIFFANY DAVIS V.P. FINANCE & TREASURER 2015-02-16 true Rachel Spurlock P00520729 5023263996 2013 2016-02-25 16:41:14Z F JAMES CUMMINS 1050 W Bristol Rd Flint MI 48507 64930154 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 9 338 10 0 0 16772 225 38067178 41737520 1364864 2168485 43213 24304 39492027 43930534 10172189 47600 0 0 19393291 17907278 0 0 0 24018961 29011910 53584441 46966788 -14092414 -3036254 33762433 57682173 29058324 33936976 4704109 23745197 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 43045079 47600 41780950 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. 43045079 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 false true 34 0 true 338 true false 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 TIFFANY DAVIS 8107664280 1050 W BRISTOL RD FLINT MI 48507 F JAMES CUMMINS PRESIDENT & CEO 40.00 11.00 X X 360551 0 102490 ALAN WISE TRUSTEE 1.00 1.00 X 0 0 0 BC THOMPSON TRUSTEE 1.00 1.00 X 0 0 0 EDWARD KURTZ TRUSTEE 10.00 11.00 X 118055 0 29713 JON PETERSON TRUSTEE 1.00 1.00 X 0 0 0 LEE HANSON TRUSTEE (PARTIAL) 1.00 1.00 X 0 0 0 MIKE BLANCHARD TRUSTEE 1.00 1.00 X 0 0 0 RICHARD BATCHELOR TRUSTEE 1.00 1.00 X 0 0 0 ROBERT JEWELL TRUSTEE 1.00 2.00 X 0 0 0 SANDY PETYKIEWICZ TRUSTEE 1.00 1.00 X 0 0 0 SUSAN EBELING TRUSTEE 1.00 2.00 X 0 0 0 WENDY HEMINGWAY TRUSTEE (PARTIAL)& CHIEF OPR OFFICER (PARTIAL) 40.00 2.00 X 15532 0 4772 WILLIAM ANTHONY MASON TRUSTEE 1.00 2.00 X 0 0 0 DANA CLARK V.P. HUMAN RESOURCES 0.00 40.00 X 11918 84111 30487 DENISE BANNAN V.P. ACADEMICS 40.00 0 X 259667 0 41663 ELLIS SALIM V.P. STUDENT SERVICES (PARTIAL) 40.00 0 X 224586 0 37934 JACQUELINE SPICER V.P. IT 40.00 0 X 213431 0 30426 RICHARD DELONG V.P. MKT./ADMISSIONS 40.00 0 X 279197 0 42430 ROSEMARY ZAWACKI V.P. HUMAN RESOURCES & SECRETARY (PARTIAL) 40.00 0 X 191348 0 27306 TIFFANY DAVIS V.P. FINANCE & TREASURER 40.00 11.00 X 199037 0 38382 BRUCE LUNDEEN DIRECTOR OF ADMISSIONS 40.00 0 X 170546 0 36053 BRIAN REAGAN System Engineer 40.00 0 X 111953 0 31485 JOHN TYLER ASSOC. V.P. ACADEMICS 40.00 0 X 150250 0 29815 LINDA KATRINIC DIRECTOR STUDENT SERV 40.00 0 X 107030 0 29314 MARK HEATON ADMISSIONS SPECIALIST 40.00 0 X 125805 0 30338 RONALD BELILL DIRECTOR OF NETWORKING 40.00 0 X 113574 0 20746 CHRISTINE SCHRAM ASSOC. V.P. ACADEMICS 0.00 40.00 X 15498 113897 22183 ROY TEAHEN Director Internet App and Sys 0.00 0 X 139738 0 13980 2807716 198008 599517 15 true true false CROWE HORWATH LLP 320 E JEFFERSON BLVD 7 SOUTH BEND IN 466240007 AUDITING & TAX PREPARATION 276180 INTEGRITY NETWORKS LLC 901 TOWER DR STE 310 TROY MI 480982827 EQUIPMENT & SERVICE 172723 DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 152643561 COMPUTER PURCHASE & SERVICE 115838 PLUNKETT & COONEY PC 38505 WOODWARD AVE STE 2000 BLOOMFIELD MI 483045096 LEGAL SERVICES 110943 4 225 225 REIMBURSEMENT INCOME 900099 41403432 41403432 ADMINISTRATIVE FEE 900099 334088 334088 0 0 0 0 0 0 0 41737520 1845476 1845476 0 0 4000 23126 -19126 0 -19126 -19126 21296857 2646 20976494 320363 2646 323009 323009 0 0 0 MISCELLANEOUS 900099 43430 43430 0 0 0 0 0 0 43430 43930534 41780950 0 2149359 47600 47600 0 0 0 2278791 1954236 324555 26119 21199 4920 9474936 8467261 1007675 791087 711264 79823 4531938 4148845 383093 804407 715642 88765 0 283509 283509 307748 288530 19218 0 0 203199 203199 1442183 490032 952151 0 14480525 14476776 3749 4279828 4124571 155257 3943239 3923417 19822 0 541463 281604 259859 153864 133108 20756 0 387328 331900 55428 0 0 635305 381183 254122 907337 861994 45343 LIBRARY EXPENSE 1077669 1077669 DUES & MEMBERSHIPS 330067 321715 8352 JOB PLACEMENT COSTS 9952 678 9274 MISCELLANEOUS 23441 2346 21095 5253 0 5253 0 46966788 43045079 3921709 0 0 418970 3097188 22315433 1021448 419106 0 0 0 0 1899120 2074637 11087034 6352968 4125092 4734066 21498951 25324865 0 0 0 0 2120634 2395096 33762433 57682173 2647472 2798297 0 0 26410852 31138679 29058324 33936976 X 4704109 23745197 4704109 23745197 33762433 57682173 X -3036254 1375548 20701794 X X false true X true true true X X X false false false BAKER OF ALLEN PARK 743075712 2 false 3702396 BAKER OF AUBURN HILLS 383474279 2 false 3463008 BAKER COLLEGE 381948719 2 false 0 BAKER OF CADILLAC 383333920 2 false 1648308 BAKER ONLINE 383177823 2 false 10603536 BAKER OF CLINTON TOWNSHIP 383474281 2 false 4579200 BAKER OF FLINT 380321740 2 false 5670684 BAKER OF JACKSON 383148566 2 false 2404716 BAKER OF MUSKEGON 381895805 2 false 4676904 BAKER OF OWOSSO 382805044 2 false 3001308 BAKER OF PORT HURON 382901703 2 false 1394304 11 41144364 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. 0 4634544 1256374 3378170 883353 297785 585568 3656708 3297327 359381 1912429 1501482 410947 4734066 0 RETIREMENT MEDICAL LIABILITY 31138679 31138679 X 3446355 1375549 521909 1897458 1548897 42381637 42381637 43930534 6081043 6 517681 517687 5563356 41403432 41403432 46966788 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, 2014, 2013, AND 2012. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION BY U.S. FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2010 AND FOR ALL STATE INCOME TAXES THROUGH 2010. 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, 2014, 2013, AND 2012. Schedule D, Part XI, Line 2d, Other revenues in audited financial statements not in form 990 WORKERS COMP - 269089; RENTAL EXPENSE - 23126; PACE REVENUE - 229694; Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements REIMBURSEMENT INCOME - 41403432; ADJUSTMENT TO RETIREMENT MEDICAL - 978205; Schedule D, Part XII, Line 2d, Other expenses in audited financial statements not in form 990 WORKERS COMP - 269089; RENTAL EXPENSE - 23126; PACE EXPENSE - 225466; Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements REIMBURSEMENT INCOME - 41403432; true FOOD BANK OF EASTERN MICHIGAN 2312 LAPEER RD FLINT MI 48503 382379678 501(C)(3) 9336 GENERAL PROGRAM SUPPORT WOMEN'S HOSPITAL ASSOC (DBA MCLAREN FOUNDATION) 401 S BALLENGER HWY FLINT MI 48532 381358053 501(C)(3) 7000 GENERAL PROGRAM SUPPORT MICHIGAN ECONOMIC DEVELOPMENT FOUNDATION PO BOX 13063 LANSING MI 489013063 382527475 501(C)(3) 25000 GENERAL PROGRAM SUPPORT 3 0 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 true true false false false false false false false F JAMES CUMMINS PRESIDENT & CEO 310074 0 42376 0 8101 0 85000 0 17490 0 463041 0 0 0 DENISE BANNAN V.P. ACADEMICS 222533 0 29680 0 7454 0 22253 0 19410 0 301330 0 0 0 TIFFANY DAVIS V.P. FINANCE & TREASURER 171653 0 22960 0 4424 0 17333 0 21049 0 237419 0 0 0 RICHARD DELONG V.P. MKT./ADMISSIONS 236800 0 32575 0 9822 0 23860 0 18570 0 321627 0 0 0 ELLIS SALIM V.P. STUDENT SERVICES (PARTIAL) 182388 0 25331 0 16867 0 18489 0 19445 0 262520 0 0 0 JACQUELINE SPICER V.P. IT 184833 0 25480 0 3118 0 18663 0 11763 0 243857 0 0 0 ROSEMARY ZAWACKI V.P. HUMAN RESOURCES & SECRETARY (PARTIAL) 160847 0 22099 0 8402 0 16181 0 11125 0 218654 0 0 0 BRUCE LUNDEEN DIRECTOR OF ADMISSIONS 145660 0 20090 0 4796 0 14758 0 21295 0 206599 0 0 0 CHRISTINE SCHRAM ASSOC. V.P. ACADEMICS 0 112727 15498 0 0 1170 0 11357 0 10826 15498 136080 0 0 ROY TEAHEN DIRECTOR INTERNET APP AND SYS 139569 0 0 0 169 0 13957 0 23 0 153718 0 0 0 JOHN TYLER ASSOC. V.P. ACADEMICS 131625 0 17935 0 690 0 13163 0 16652 0 180065 0 0 0 MARK HEATON ADMISSIONS SPECIALIST 109276 0 14924 0 1605 0 10928 0 19410 0 156143 0 0 0 Schedule J, Part I, Line 1a, Tax indemnification and gross-up payments A TAX GROSS UP WAS COMPUTED ON THE FOLLOWING TAXABLE BENEFITS AND INCLUDED IN TAXABLE WAGES OF THE LISTED EMPLOYEES: DANA CLARK RECEIVED A TAX INDEMNIFICATION ON TAXABLE EMPLOYER REIMBURSED MOVING EXPENSES. ELLIS SALIM RECEIVED TAX INDEMNIFICATION ON A PERSONAL PROPERTY GIFT RECEIVED UPON RETIREMENT VALUED AT $1,158. Schedule J, Part I, Line 4a, Severance or change-of-control payment ROY TEAHEN, A FORMER HIGHEST COMPENSATED EMPLOYEE, TERMED ON 5/3/2013. ON 5/31/13, ROY RECEIVED A SEVERANCE PAYMENT OF $84,727, WHICH IS REFLECTED IN HIS 2013 W-2 WAGES. Schedule J, Part I, Line 4b, Supplemental nonqualified retirement plan F. JAMES CUMMINS PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. $60,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2014. 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. ROY TEAHEN SON-IN-LAW OF EDWARD KURTZ, SECRETARY/BOARD OF REGENTS 139738 EMPLOYEE COMPENSATION false CYNTHIA SCHULTZ MOTHER OF TIFFANY DAVIS, VP & TREASURER 17592 EMPLOYEE COMPENSATION false Form 990, Part VI, Sec A, 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, Sec A, 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, Sec B, Line 11b, Review of form 990 by governing body AN APPOINTED COMMITTEE CONSISTING OF THE BOARD CHAIR, SYSTEM PRESIDENT, AND SYSTEM VICE-PRESIDENT FOR FINANCE APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN AND A BOARD SUMMARY REPORT PREPARED BY THE PAID TAX RETURN PREPARERS WHICH HIGHLIGHTED KEY AREAS OF THE FORM 990. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. Form 990, Part VI, Sec B, 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 SYSTEM AND CAMPUS FINANCE OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE SYSTEM FINANCE OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICT OF INTEREST. THE SYSTEM FINANCE 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 SYSTEM FINANCE OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. Form 990, Part VI, Sec B, 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, Sec B, 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, Sec C, 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 XI, Line 9, Other changes in net assets or fund balances TRANSFER TO RELATED ORGANIZATIONS - 15500000; SYSTEM IT TRANSFER - 9180000; SYSTEM ALLOCATION - -3000000; RETIREMENT MEDICAL ADJUSTMENT - -978206; 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 2014 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2014, 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) 11 - 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