JEWELL EDUCATIONAL FUND: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- JEWELL EDUCATIONAL FUND (EIN 38-2958545)
- Tax period
- 2013-09-01 to 2014-08-31
- Filed
- 2015-04-13
- IRS object ID
- 201521039349300232
- Schema version
- 2013v4.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-13T14:30:21-05:00 | ReturnTs |
| Tax Period End | 2014-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 BROWNSBORO ROAD | AddressLine1 |
| Address Line2 | SUITE 400 | AddressLine2 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 402411122 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382958545 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWELL EDUCATIONAL FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JEWE | BusinessNameControlTxt |
| Phone | 8107664280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W Bristol Rd | AddressLine1 |
| City | Flint | City |
| State | MI | State |
| ZIP Code | 48507 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIFFANY DAVIS | PersonNm |
| Person Title | TREASURER/SECRETARY | PersonTitleTxt |
| Signature | 2015-04-03 | 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 | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Address PrincipalOfcrBusinessAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT JEWELL | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W Bristol Rd | AddressLine1 |
| City | Flint | City |
| State | MI | State |
| ZIP Code | 48507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,216,038 | 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 | 1990 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | JEWELL EDUCATIONAL FUND PROVIDES SUPPORT TO BAKER COLLEGE OR ANY OF ITS SUBSIDIARIES FOR FUNDING SCHOLARSHIPS, CAPITAL IMPROVEMENTS, EDUCATIONALLY RELATED PROJECTS, AND RESEARCH AND TRAINING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $53,630 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$24,303 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $32,113,994 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,509,413 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $11,153,821 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,416,051 | CYInvestmentIncomeAmt |
| PY Other Revenue | $161 | PYOtherRevenueAmt |
| CY Other Revenue | $54 | CYOtherRevenueAmt |
| PY Total Revenue | $43,267,976 | PYTotalRevenueAmt |
| CY Total Revenue | $11,925,518 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,100,189 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,082,098 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $470,840 | PYOtherExpensesAmt |
| CY Other Expenses | $827,878 | CYOtherExpensesAmt |
| PY Total Expenses | $6,571,029 | PYTotalExpensesAmt |
| CY Total Expenses | $8,909,976 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $36,696,947 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,015,542 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $218,659,579 | TotalAssetsBOYAmt |
| Total Assets EOY | $246,619,610 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $295,141 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,576,608 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $218,364,438 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $240,043,002 | NetAssetsOrFundBalancesEOYAmt |
| Mission | JEWELL EDUCATIONAL FUND PROVIDES SUPPORT TO BAKER COLLEGE OR ANY OF ITS SUBSIDIARIES FOR FUNDING THE FOLLOWING: SCHOLARSHIPS FOR ACADEMICALLY QUALIFIED STUDENTS AND STUDENTS WITH DEMONSTRATED FINANCIAL NEED, CAPITAL IMPROVEMENTS, EDUCATIONALLY RELATED PROJECTS OF THE COLLEGE OR SUBSIDIARIES, RESEARCH AND TRAINING BY THE COLLEGE'S FACULTY, PARTICIPATION IN JOINT VENTURES WITH OTHER EDUCATIONAL ORGANIZATIONS AND FOR THE COLLEGE'S COMMUNITY PURPOSES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,082,098 | ExpenseAmt |
| Grant | $8,082,098 | GrantAmt |
| Revenue | $54 | RevenueAmt |
| Desc | JEWELL EDUCATIONAL FUND GAVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS IN ORDER TO PROVIDE SCHOLARSHIPS IN THE AMOUNT OF $6,179,586 TO 4,028 STUDENTS OF BAKER COLLEGE ORGANIZATIONS. JEWELL EDUCATIONAL FUND ALSO AWARDED GRANTS IN THE AMOUNT OF $46,532 TO BAKER COLLEGE ORGANIZATIONS. THESE GRANTS WILL IMPROVE THE QUALITY OF THE STUDENTS' EDUCATION BY: DEVELOPING MENTORING PROGRAMS AND CREATING ACTIVE LEARNING ASSETS, MODULES, SIMULATIONS, AND LABS TO FURTHER CLASSROOM LEARNING THROUGH HANDS-ON EXPERIENCE. | Desc |
| Total Program Service Expenses | $8,082,098 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | 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 | Yes (true) | 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 | false | 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 |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | CJ | ForeignCountryCd |
| Foreign Country | EI | ForeignCountryCd |
| 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 |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | 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 | TIFFANY DAVIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8107664280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W BRISTOL RD | AddressLine1 |
| City | Flint | City |
| State | MI | State |
| ZIP Code | 48507 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 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 |
|---|---|---|---|---|---|---|---|
| EDWARD KURTZ | |||||||
| BOARD OF DIRECTORS & VICE PRESIDENT | 1.00 | 20.00 | Yes (X) | Yes (X) | $0 | $118,055 | $29,713 |
| ROBERT JEWELL | |||||||
| BOARD OF DIRECTORS & PRESIDENT | 1.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TIFFANY DAVIS | |||||||
| BOARD OF DIRECTORS & TREAS./SECR. | 1.00 | 50.00 | Yes (X) | Yes (X) | $0 | $199,037 | $38,382 |
| DANIEL THILL | |||||||
| BOARD OF DIRECTORS (PARTIAL) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| F JAMES CUMMINS | |||||||
| BOARD OF DIRECTORS | 1.00 | 50.00 | Yes (X) | $0 | $360,551 | $102,490 | |
| JACK ENNEST | |||||||
| BOARD OF DIRECTORS | 1.00 | 0 | Yes (X) | $0 | $0 | $0 | |
| MERIAM LEEKE | |||||||
| BOARD OF DIRECTORS | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN EBELING | |||||||
| BOARD OF DIRECTORS | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WAYNE SCHAEFFER | |||||||
| BOARD OF DIRECTORS | 1.00 | 0 | Yes (X) | $0 | $0 | $0 | |
| WENDY HEMINGWAY | |||||||
| BOARD OF DIRECTORS | 1.00 | 41.00 | Yes (X) | $0 | $15,532 | $4,772 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $693,175 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $175,357 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,500,000 | RelatedOrganizationsAmt |
| All Other Contributions | $9,413 | AllOtherContributionsAmt |
| Total Contributions | $1,509,413 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| Total Revenue ColumnTotalRevenueColumnAmt |
|---|
| $0 |
| $0 |
| $0 |
| $0 |
| $0 |
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 | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,153,720 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $53,630 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,100,090 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $26,552,851 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,290,520 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,262,331 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,262,331 | TotalRevenueColumnAmt |
| Exclusion | $5,262,331 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | $54 | $54 |
| $0 | |||
| $0 |
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 | $54 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,925,518 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $53,630 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,362,421 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,082,098 | TotalAmt |
| Program Services | $8,082,098 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $821,159 | TotalAmt |
| Management And General | $821,159 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $34 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FOREIGN TAX | Desc |
| Total | $6,685 | TotalAmt |
| Management And General | $6,685 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,909,976 | TotalAmt |
| Program Services | $8,082,098 | ProgramServicesAmt |
| Management And General | $827,878 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,524,657 | BOYAmt |
| EOY | $27,573,909 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,865,686 | BOYAmt |
| EOY | $159,286,938 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,269,136 | BOYAmt |
| EOY | $59,758,763 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,659,579 | BOYAmt |
| EOY | $246,619,610 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,177 | BOYAmt |
| EOY | $6,541,050 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,964 | BOYAmt |
| EOY | $35,558 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,141 | BOYAmt |
| EOY | $6,576,608 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,870,586 | BOYAmt |
| EOY | $239,471,578 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $433,563 | BOYAmt |
| EOY | $503,044 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,289 | BOYAmt |
| EOY | $68,380 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,364,438 | BOYAmt |
| EOY | $240,043,002 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,659,579 | BOYAmt |
| EOY | $246,619,610 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,015,542 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $18,811,870 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$148,848 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Certification | Yes (X) | CertificationInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp (12 entries)
| EINEIN | Organization TypeOrganizationTypeDesc | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt |
|---|---|---|---|
| BAKER OF ALLEN PARK | |||
| 743075712 | 2 | false | $943,653 |
| BAKER OF AUBURN HILLS | |||
| 383474279 | 2 | false | $596,690 |
| BAKER COLLEGE | |||
| 381948719 | 2 | false | $0 |
| BAKER OF CADILLAC | |||
| 383333920 | 2 | false | $449,606 |
| BAKER ONLINE | |||
| 383177823 | 2 | false | $705,809 |
| BAKER OF CLINTON TOWNSHIP | |||
| 383474281 | 2 | false | $1,355,724 |
| BAKER OF FLINT | |||
| 380321740 | 2 | false | $1,296,432 |
| BAKER OF JACKSON | |||
| 383148566 | 2 | false | $682,258 |
| BAKER OF MUSKEGON | |||
| 381895805 | 2 | false | $1,043,022 |
| BAKER OF OWOSSO | |||
| 382805044 | 2 | false | $736,964 |
| BAKER OF PORT HURON | |||
| 382901703 | 2 | false | $271,940 |
| BAKER COLLEGE PROFESSIONAL SERVICES | |||
| 383043861 | 5 | false | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 12 | SupportedOrganizationsTotalCnt |
| Support Sum | $8,082,098 | SupportSumAmt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $60,289 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $8,091 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $68,380 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $56,297 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,992 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $60,289 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $53,266 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,031 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $56,297 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $47,783 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,483 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $53,266 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $46,109 | ContributionsAmt |
| Investment Earnings Or Losses | $1,674 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $47,783 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Financial Derivatives FinancialDerivativesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALTERNATIVE INVESTMENTS | Desc |
| Book Value | $59,758,763 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $59,758,763 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO CAMPUSES | Desc |
| Amt | $35,558 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $35,558 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,976,414 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $18,811,870 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $18,811,870 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,164,544 | RevenueSubtotalAmt |
| Other Revenues Not Included | $9,760,974 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $9,760,974 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,925,518 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $874,409 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $874,409 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $8,035,567 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $8,035,567 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,909,976 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4, Intended uses of endowment funds | THE QUASI-ENDOWMENT FUNDS GIVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS TO PROVIDE SCHOLARSHIPS AND GRANTS WHICH IMPROVE THE QUALITY OF THE STUDENTS' EDUCATION BY FOCUSING ON STUDENT RETENTION AND ADVISING, HANDS-ON LABORATORY EXPERIENCE, AND INCREASING SKILLS IN MATHEMATICS. THE PERMANENT AND TERM ENDOWMENT FUNDS GIVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS TO PROVIDE SCHOLARSHIPS. |
| 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 AT AUGUST 31, 2014, 2013 AND 2012. |
| Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements | SCHOLARSHIPS - 8035567; CONTRIBUTIONS - 9360; INVESTMENT INCOME - 67199; UBTI - 148848; TRANSFER TO RELATED ORGANIZATIONS - 1500000; |
| Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements | SCHOLARSHIPS - 8035567; |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | INVESTMENTS | $20,056,000 |
| EUROPE (INCLUDING ICELAND AND GREENLAND) | INVESTMENTS | $2,186,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Spent | $22,242,000 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (true) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (true) | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements | CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL |
| Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements | CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (10 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| BAKER OF ALLEN PARK | |||||||
| 450 ENTERPRISE DR | ALLEN PARK | MI | 48101 | 743075712 | 501(C)(3) | $943,653 | OPERATIONS/SCHOLARSHIPS |
| BAKER OF AUBURN HILLS | |||||||
| 1500 UNIVERSITY DR | AUBURN HILLS | MI | 48326 | 383474279 | 501(C)(3) | $596,690 | OPERATIONS/SCHOLARSHIPS |
| BAKER OF CADILLAC | |||||||
| 9600 EAST 13TH ST | CADILLAC | MI | 49601 | 383333920 | 501(C)(3) | $449,606 | OPERATIONS/SCHOLARSHIPS |
| BAKER ONLINE | |||||||
| 1050 WEST BRISTOL RD | FLINT | MI | 48507 | 383177823 | 501(C)(3) | $705,809 | OPERATIONS/SCHOLARSHIPS |
| BAKER OF CLINTON TOWNSHIP | |||||||
| 34950 LITTLE MACK AVE | CLINTON TOWNSHIP | MI | 48035 | 383474281 | 501(C)(3) | $1,355,724 | OPERATIONS/SCHOLARSHIPS |
| BAKER OF FLINT | |||||||
| 1050 WEST BRISTOL RD | FLINT | MI | 48507 | 380321740 | 501(C)(3) | $1,296,432 | OPERATIONS/SCHOLARSHIPS |
| BAKER OF JACKSON | |||||||
| 2800 SPRINGPORT RD | JACKSONS | MI | 49202 | 383148566 | 501(C)(3) | $682,258 | OPERATIONS/SCHOLARSHIPS |
| BAKER OF MUSKEGON | |||||||
| 1903 MARQUETTE AVE | MUSKEGON | MI | 49442 | 381895805 | 501(C)(3) | $1,043,022 | OPERATIONS/SCHOLARSHIPS |
| BAKER OF OWOSSO | |||||||
| 1020 SOUTH WASHINGTON ST | OWOSSO | MI | 48867 | 382805044 | 501(C)(3) | $736,964 | OPERATIONS/SCHOLARSHIPS |
| BAKER OF PORT HURON | |||||||
| 3403 LAPEER RD | PORT HURON | MI | 48060 | 382901703 | 501(C)(3) | $271,940 | OPERATIONS/SCHOLARSHIPS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 10 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds | FormAndLineReferenceDesc |
| Explanation | FOR JEWELL EDUCATIONAL FUND GRANTS, BAKER COLLEGE ORGANIZATIONS SUBMIT AN APPLICATION WHICH DETAILS THE EDUCATIONAL PURPOSE OF THE GRANT AND THE BUDGETED EXPENDITURES NECESSARY TO FUND THE GRANT. THE JEWELL EDUCATIONAL FUND FACULTY PROJECT COMMITTEE REVIEWS THE APPLICATIONS AND MAKES THE FINAL DECISION ON WHICH PROJECTS ARE APPROVED. ONCE APPROVED, BAKER COLLEGE ORGANIZATIONS SUBMIT SUPPORTING DOCUMENTATION OF THEIR EXPENDITURES TO THE SYSTEM BUSINESS OFFICE FOR REIMBURSEMENT. SCHOLARSHIPS ARE PROVIDED TO STUDENTS BASED ON NEEDS ASSESSMENTS AND/OR PERFORMANCE. THE FINANCIAL AID OFFICE FOR EACH BAKER COLLEGE ORGANIZATION MONITORS EACH STUDENT TO ENSURE COMPLIANCE WITH THE AWARD. A LIST OF ELIGIBLE STUDENTS IS SUBMITTED TO THE SYSTEM BUSINESS OFFICE ANNUALLY FOR REIMBURSEMENT FROM THE JEWELL EDUCATIONAL FUND. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TIFFANY DAVIS | ||||||||||||||
| BOARD OF DIRECTORS & TREAS./SECR. | $0 | $171,653 | $0 | $22,960 | $0 | $4,424 | $0 | $17,333 | $0 | $21,049 | $0 | $237,419 | $0 | $0 |
| F JAMES CUMMINS | ||||||||||||||
| BOARD OF DIRECTORS | $0 | $310,074 | $0 | $42,376 | $0 | $8,101 | $0 | $85,000 | $0 | $17,490 | $0 | $463,041 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PART I, LINE 3, ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION | THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND; THE TOP MANAGEMENT OFFICIAL'S COMPENSATION IS PAID AND DETERMINED BY A RELATED TAX-EXEMPT ORGANIZATION. |
| 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 THE JEWELL EDUCATIONAL FUND. |
| 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 THE JEWELL EDUCATIONAL FUND, 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, VICE PRESIDENT, AND TREASURER/SECRETARY 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 CONFLICTS 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 THE CONFORMITY WITH SUCH DETERMINATION. |
| FORM 990, PART VI, LINE 15A, PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL | PRESIDENT ROBERT JEWELL, TOP MANAGEMENT OFFICIAL, DOES NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. |
| FORM 990, PART VI, LINE 15B, PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS | THE ORGANIZATION'S OTHER OFFICERS DO NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. |
| 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 | UBTI - -148848; |
| FORM 990, PART XII, LINE 3B, REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 | IN ACCORDANCE WITH THE SINGLE AUDIT ACT AND AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2014. THE JEWELL EDUCATIONAL FUND IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (13 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | 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 | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |