2015-04-13T14:29:50-05:00 2014-08-31 CROWE HORWATH LLP 9600 BROWNSBORO ROAD SUITE 400 LOUISVILLE KY 402411122 990 2013-09-01 383177823 BAKER ONLINE BAKE 8107664280 1050 W Bristol Rd Flint MI 48507 TIFFANY DAVIS TREASURER 2015-02-16 true Rachel Spurlock P00520729 5023263996 2013 2016-02-25 16:41:14Z BART DAIG 1116 W Bristol Rd Flint MI 48507 40799720 false X WWW.BAKER.EDU X 1994 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 10 7 825 8 0 0 617969 705809 43608168 40046019 90311 28778 19393 14559 44335841 40795165 9195272 2449737 0 0 18131659 16710547 0 0 0 16662032 16954441 43988963 36114725 346878 4680440 26927841 25142843 1264596 1953647 25663245 23189196 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 23181255 2449737 40060578 THE LARGEST PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. IT IS A NON-PROFIT HIGHER EDUCATION INSTITUTION, SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER ONLINE PROVIDES CERTIFICATE, ASSOCIATE, BACHELOR, MASTER AND DOCTORATE DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR THE 2013-14 FISCAL YEAR, BAKER ONLINE HAD A TOTAL OF 5,929 STUDENTS WITH A TOTAL OF 144,286 CREDIT HOURS. $2,449,237 WAS AWARDED IN SCHOLARSHIPS TO 2,071 STUDENTS. 23181255 true true false false false false false false false true false false false true true false true true false false false false false false false false false true true false false false false false false true false false false false false true true false false false false true 7708 0 true 825 true false false false false false false false false false false X 10 7 true 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 BART DAIG CHIEF EXECUTIVE OFFICER 40.00 0 X X 246557 0 38147 EDWARD KURTZ BOARD OF REGENTS & SECRETARY 1.00 20.00 X X 0 118055 29713 CYNTHIA NALEVANKO BOARD OF REGENTS 1.00 0 X 0 0 0 F JAMES CUMMINS BOARD OF REGENTS 1.00 50.00 X 0 360551 102490 IRA RUTHERFORD BOARD OF REGENTS 1.00 0 X 0 0 0 J KEVIN PERRY BOARD OF REGENTS (PARTIAL) 1.00 0 X 0 0 0 JUSTIN DRAEGER BOARD OF REGENTS 1.00 0 X 0 0 0 PAUL FUHS BOARD OF REGENTS 1.00 0 X 0 0 0 POLLY BASHORE BOARD OF REGENTS 1.00 0 X 0 0 0 REGINA GREENWOOD BOARD OF REGENTS 1.00 0 X 0 0 0 RONALD JUSTICE BOARD OF REGENTS 1.00 0 X 0 0 0 AURORA LYNNE HIGHAM V.P. FINANCE 40.00 0 X 127095 0 32766 CHARLES GURDEN V.P. ADMISSIONS 40.00 0 X 140185 0 23054 JILL LANGEN V.P. ACADEMICS 40.00 0 X 114357 0 32950 JULIA TEAHEN PRESIDENT ONLINE 40.00 0 X 225784 0 41470 MICHAEL HEBERLING PRESIDENT GRADUATE STUDIES 40.00 0 X 204562 0 36429 TIFFANY DAVIS TREASURER 1.00 50.00 X 0 199037 38382 CHRISTINE SCHRAM Dean 40.00 0.00 X 113897 15498 22183 JOHN VINTON Dean 40.00 0 X 137343 0 31978 LESLEY MORGAN DIRECTOR 40.00 0 X 133747 0 22943 PEGGY HOUGHTON FULL-TIME FACULTY 40.00 0 X 108397 0 21259 WILLIAM LIVINGSTON FULL-TIME FACULTY 40.00 0 X 111532 0 12499 1663456 693141 486263 16 false true false HOUGHTON AND HOUGHTON 1281 ROCK VALLEY DR ROCHESTER MI 483076030 BOOKS & PRINTING 143220 1 705809 705809 TUITION & FEES 900099 34542278 34542278 BOOKSTORE INCOME 451211 5503741 5503741 0 0 0 0 0 0 0 40046019 31090 31090 0 0 0 0 0 2243 4555 0 -2312 -2312 -2312 0 0 0 MISCELLANEOUS 900099 14559 14559 0 0 0 0 0 0 14559 40795165 40060578 0 28778 500 500 2449237 2449237 0 0 1315831 469521 846310 121372 121372 12125447 10147683 1977764 514243 343184 171059 1442305 1112217 330088 1191349 1009981 181368 0 27251 27251 105725 105725 0 0 0 340218 10722 329496 0 7705352 7705352 1169455 469877 699578 826550 781250 45300 0 122565 68237 54328 210789 202896 7893 0 750985 714973 36012 0 0 382942 229765 153177 87090 11042 76048 COST OF SALES - BOOKSTORE 4444462 4444462 BAD DEBT 581726 581726 DUES & MEMBERSHIPS 141332 141332 JOB PLACEMENT COSTS 19641 6186 13455 38358 6424 31934 0 36114725 23181255 12933470 0 0 140 335 14918998 13013569 1367959 1752678 0 0 0 0 2506896 2506438 291155 132468 10317184 5976121 4432679 4341063 923886 923886 0 0 0 0 2472406 2472406 13722 0 26927841 25142843 1197436 1440029 0 0 67160 513618 1264596 1953647 X 25663245 23189196 25663245 23189196 26927841 25142843 X 4680440 60511 -7215000 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 336042 336042 4993033 1930594 3062439 1102544 541471 561073 2746494 2451257 295237 1139071 1052799 86272 4341063 0 DUE TO/FROM CAMPUSES 512698 SCHOLARSHIP PAYABLE - FUNDED 920 513618 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, 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. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3, Racially nondiscriminatory policy THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN LOCAL NEWSPAPERS AND ARE STATED IN PUBLICATIONS AND OTHER PRINTED MATERIALS. Schedule E, Part I, Line 6a, Financial aid or assistance from a governmental agency BAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS. true ADULT TRANSFER SCHOLARSHIP (ATS) 7 14441 BAKER COLLEGE CAREER SCHOLARSHIP (BCCS) 5 4000 BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES) 78 233523 BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS) 34 91554 BOARD OF REGENTS SCHOLARSHIP (BRS) 19 56167 BAKER COLLEGE GRANT (BCG) 252 227638 BAKER COLLEGE MERIT AWARD (BCRS) 846 769838 GRAD EMPLOYEE SCHOLARSHIP (CGES) 16 106110 MILITARY BOOK AWARD (MILBK) 100 51955 OTHER W (OTHRW) 45 43116 JEWELL EDUCATIONAL FUND (JEF) 492 652244 ACTIVE MILITARY SCHOLARSHIP (MIL) 163 167900 ACTIVE MILITARY SCHOLARSHIP-GRAD (MILG) 14 30751 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds SCHOLARSHIPS ARE PROVIDED TO STUDENTS BASED ON NEEDS ASSESSMENTS AND/OR PERFORMANCE. ONCE THE STUDENT HAS BEEN APPROVED TO RECEIVE THE GRANT, THE AMOUNT IS CREDITED TO THE STUDENT'S BAKER COLLEGE ACCOUNT. THE COLLEGE'S FINANCIAL AID OFFICE MONITORS THE STUDENT TO MAKE SURE THE AWARD STAYS IN COMPLIANCE. IF THE STUDENT DOES NOT CONTINUE TO MEET THE GRANT REQUIREMENTS, THE STUDENT'S ACCOUNT MAY BE REDUCED. GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES ARE BUDGETED EACH YEAR BY THE BAKER COLLEGE CAMPUS. THE CAMPUS CHIEF EXECUTIVE OFFICER DETERMINES WHICH ORGANIZATION BENEFITS FROM A GRANT BASED ON THE COMMUNITY'S NEEDS. IF THE GRANT EXCEEDS THE BUDGET, THE BOARD OF REGENTS MUST APPROVE THE FUNDING. THESE GRANTS AND ASSISTANCE ARE AWARDED TO OTHER TAX-EXEMPT ORGANIZATIONS TO BE USED IN ANY WAY THE RECIPIENTS SEE FIT TO FURTHER THEIR MISSION AND TAX EXEMPT PURPOSE; THE USE OF THESE FUNDS IS NOT MONITORED BY THE BAKER COLLEGE CAMPUS. X X X X false true false false false false false false false BART DAIG CHIEF EXECUTIVE OFFICER 215300 0 26775 0 4482 0 21530 0 16617 0 284704 0 0 0 F JAMES CUMMINS BOARD OF REGENTS 0 310074 0 42376 0 8101 0 85000 0 17490 0 463041 0 0 TIFFANY DAVIS TREASURER 0 171653 0 22960 0 4424 0 17333 0 21049 0 237419 0 0 CHARLES GURDEN V.P. ADMISSIONS 124067 0 15428 0 690 0 12467 0 10587 0 163239 0 0 0 MICHAEL HEBERLING PRESIDENT GRADUATE STUDIES 169333 0 21580 0 13649 0 16933 0 19496 0 240991 0 0 0 AURORA LYNNE HIGHAM V.P. FINANCE 112747 0 13898 0 450 0 11467 0 21299 0 159861 0 0 0 JULIA TEAHEN PRESIDENT ONLINE 198627 0 24625 0 2532 0 20067 0 21403 0 267254 0 0 0 LESLEY MORGAN DIRECTOR 128767 0 3000 0 1980 0 12877 0 10066 0 156690 0 0 0 CHRISTINE SCHRAM DEAN 112727 0 0 15498 1170 0 11357 0 10826 0 136080 15498 0 0 JOHN VINTON DEAN 130533 0 3000 0 3810 0 13233 0 18745 0 169321 0 0 0 Schedule J, Part I, Line 4b, Supplemental nonqualified retirement plan F. JAMES CUMMINS PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. $60,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2014. KRISTA MCGUIRE KRISTA IS DAUGHTER OF EDWARD KURTZ, SECRETARY, AND SISTER OF JULIA TEAHEN, PRESIDENT 69375 COMPENSATION false Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons JULIA TEAHEN (PRESIDENT OF ON-LINE DIVISION) AND ED KURTZ (SECRETARY) - FAMILY RELATIONSHIP 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 ONLINE. 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 ONLINE, 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, CAMPUS CHIEF EXECUTIVE OFFICER, AND CAMPUS 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 BUSINESS OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE SYSTEM BUSINESS OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE SYSTEM BUSINESS 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 BUSINESS 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 CEO, WHO IS THE TOP MANAGEMENT OFFICIAL, IS REVIEWED AND APPROVED EVERY YEAR IN JUNE BY THE GOVERNING BODY. THIS REVIEW PROCESS OCCURS ANNUALLY, AND THE COLLEGE USES COMPENSATION DATA PROVIDED BY THE COLLEGE OF UNIVERSITY PROFESSIONAL ASSOCIATION (CUPA) AND OTHER COLLEGES FORM 990 FOR SIMILARLY QUALIFIED PERSONS FUNCTIONING IN COMPARABLE POSITIONS. PERIODICALLY, AN INDEPENDENT CONSULTANT SURVEYED OTHER SIMILAR EDUCATIONAL INSTITUTIONS TO COMPARE THE CEO AND PRESIDENTS' COMPENSATION. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE CEO. Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees A COMPENSATION REVIEW IS PERFORMED EVERY YEAR IN JUNE FOR THE OFFICERS IDENTIFIED IN PART VII OF THE FORM 990. THIS REVIEW IS PERFORMED ANNUALLY BY THE SYSTEM HEADQUARTERS CEO AND THE COMPARABILITY DATA IS PREPARED AND REVIEWED BY SYSTEM HEADQUARTERS CEO, CAMPUS CEO, AND CAMPUS PRESIDENTS. THE REPORT PREPARED BY THE SYSTEM HEADQUARTERS CEO, CAMPUS CEO, AND CAMPUS PRESIDENTS IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE OFFICERS. IN ADDITION, THE ORGANIZATION'S SECRETARY AND TREASURER ARE COMPENSATED BY BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. THE ORGANIZATION RELIES UPON BAKER COLLEGE PROFESSIONAL SERVICES' REVIEW AND APPROVAL OF COMPENSATION FOR THESE TWO OFFICERS. Form 990, Part VI, 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 XI, Line 9, Other changes in net assets or fund balances TRANSFER TO RELATED ORGANIZATION - -6000000; SYSTEM IT TRANSFER - -1215000; 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 ONLINE IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE. ST FRANCIS SCHOOL LLC LAW SERIES 1733 WOODSIDE ROAD SUITE 230 REDWOOD CITY CA 94061 273316808 LAW SCHOOL CA 183318 2712760 BAKER ONLINE 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 COLLEGE PROFESSIONAL SERVICES INC 1050 W BRISTOL RD FLINT MI 48507 383043861 MGMT & ADMIN MI 501(C)(3) 11 - Type I BAKER COLLEGE false ST FRANCIS SCHOOL OF LAW 19200 VON KARMAN AVE STE 500 IRVINE CA 92612 471804087 SCHOOL CA 501(C)(3) 2 BAKER COLLEGE false false false true true true false false false true false false false true true true true true true true