2015-04-13T14:29:22-05:00 2014-08-31 CROWE HORWATH LLP 9600 BROWNSBORO ROAD SUITE 400 LOUISVILLE KY 402411122 990 2013-09-01 382805044 BAKER OF OWOSSO 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 PETER KARSTEN 1020 S Washington St Owosso MI 48867 25436481 false X WWW.BAKER.EDU X 1988 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 10 7 675 7 324580 -81847 1081536 1268074 23259550 22736593 185565 157571 391519 355011 24918170 24517249 2066881 2350738 0 0 12310190 12129133 0 0 0 9713046 10020676 24090117 24500547 828053 16702 38832348 35818659 6522879 1915270 32309469 33903389 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 18144065 2350738 22756005 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 OF OWOSSO PROVIDES CERTIFICATE, ASSOCIATE, AND BACHELOR DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR THE 2013-14 FISCAL YEAR, BAKER OF OWOSSO HAD A TOTAL OF 3,132 STUDENTS WITH A TOTAL OF 86,516 CREDIT HOURS. $2,340,238 WAS AWARDED IN SCHOLARSHIPS TO 1,571 STUDENTS. 18144065 true true false false false false false false true true false false false true true false true true false false false false false false false false true true true false false false false false false true false false false false false false true false false false false true 5270 0 true 675 true true true false false false false false false false false false X 10 7 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 ROAD FLINT MI 48507 EDWARD KURTZ BOARD OF REGENTS & SECRETARY 1.00 20.00 X X 0 118055 29713 PETER KARSTEN PRESIDENT 40.00 0 X X 191958 0 38274 ANTHONY YOUNG BOARD OF REGENTS 1.00 0 X 0 0 0 BRIAN LONG BOARD OF REGENTS 1.00 0 X 0 0 0 F JAMES CUMMINS BOARD OF REGENTS 1.00 50.00 X 0 360551 102490 MARGARET GULICK BOARD OF REGENTS 1.00 0 X 0 0 0 MATT VAN EPPS BOARD OF REGENTS 1.00 0 X 0 0 0 PAUL SCHLUCKEBIER BOARD OF REGENTS 1.00 0 X 0 0 0 RICHARD BATCHELOR BOARD OF REGENTS 1.00 1.00 X 0 0 0 WILLIAM BOYD BOARD OF REGENTS 1.00 0 X 0 0 0 CAROL DOWSETT V.P. ACADEMICS 40.00 0 X 126985 0 29056 LISA LYNCH V.P. STUDENT SERVICES 40.00 0 X 109445 0 26282 MICHAEL KONOPACKE V.P. ADMISSIONS 40.00 0 X 120317 0 32502 MICHAEL MOORE V.P. FINANCE 40.00 0 X 122298 0 30178 TIFFANY DAVIS TREASURER 1.00 50.00 X 0 199037 38382 671003 677643 326877 5 false true false DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 152643561 COMPUTERS & EQUIPMENT 142904 1 736964 526410 4700 4700 1268074 TUITION AND FEES 900099 19821663 19821663 BOOKSTORE SALES 451211 1899877 1899877 DORM INCOME 721000 1015053 1015053 0 0 0 0 0 0 22736593 86000 86000 0 0 31700 26564 5136 0 5136 5136 928239 36000 881912 10756 46327 25244 71571 71571 0 0 0 DAYCARE INCOME 624410 324580 324580 MISCELLANEOUS 900099 19412 19412 RESIDENCE HALL MACHINE INCOME 900099 5883 5883 0 0 0 0 349875 24517249 22756005 324580 168590 10500 10500 2340238 2340238 0 0 994451 491369 503082 132074 132074 8890182 7136500 1753682 396907 325761 71146 1018186 733246 284940 697333 588630 108703 0 17347 17347 55852 55852 0 0 22349 22349 384403 235820 148583 0 784489 225 784264 1034309 555702 478607 161617 161617 0 1593340 1150829 442511 183994 78605 105389 0 491720 227396 264324 70627 70627 0 2529155 1484232 1044923 171670 103002 68668 COST OF SALES - BOOKSTORE 1556947 1556947 BAD DEBT 534368 534368 GRANT PARTICIPANT COSTS 156916 156916 LIBRARY EXPENSE 116274 116274 155299 23814 131485 0 24500547 18144065 6356482 0 0 950 910 7329634 4408084 327532 832406 0 0 0 0 896265 803893 62475 26664 52339189 26067743 27118038 26271446 2974701 3405530 0 0 0 0 55434 67319 69726 38832348 35818659 1285072 1865008 5085139 0 0 152668 50262 6522879 1915270 X 29659390 31253310 492629 492629 2157450 2157450 32309469 33903389 38832348 35818659 X 16702 362219 1215000 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3025249 437284 33810 3428723 2850258 786 206203 31998 3025249 2701116 174806 25664 2850258 2384989 10000 328127 22000 2701116 2170842 230478 16331 2384989 0.63000 0.37000 false false 1288660 1288660 32838424 12907706 19930718 9721525 5771986 3949539 5255055 4653651 601404 3235525 2734400 501125 26271446 0 SCHOLARSHIP PAYABLE - FUNDED 50262 50262 X 21593459 362219 110323 472542 21120917 3396332 3396332 24517249 21651821 110323 110323 21541498 2959049 2959049 24500547 Schedule D, Part V, Line 4, Intended uses of endowment funds THE ENDOWMENT FUNDS PROVIDE FINANCIAL ASSISTANCE TO STUDENTS IN THE FORM OF SCHOLARSHIPS TO HELP COVER THE COSTS ASSOCIATED WITH THE STUDENTS ATTENDANCE. 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 RENTAL EXPENSE - 26564; RESIDENCE HALL FEES - 26750; RA EXPENSE - 47400; BUSINESS & CORPORATE SERVICES - 9609; Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements CONTRIBUTION FROM RELATED ORGANIZATIONS - 736964; BAD DEBT EXPENSE - 534368; SCHOLARSHIPS - 1665367; TEMP RESTRICTED INCOME - 459633; Schedule D, Part XII, Line 2d, Other expenses in audited financial statements not in form 990 RENTAL EXPENSE - 26564; RESIDENCE HALL FEES - 26750; RA EXPENSE - 47400; BUSINESS & CORPORATE SERVICES - 9609; Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements CONTRIBUTION FROM RELATED ORGANIZATIONS - 736964; BAD DEBT EXPENSE - 534368; SCHOLARSHIPS - 1665367; INVESTMENT FEES - 22349; MISCELLANEOUS ADJUSTMENT - 1; 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 MEMORIAL HEALTHCARE FOUNDATION 826 W KING ST OWOSSO MI 48867 383036586 501(C)(3) 10000 GENERAL PROGRAM SUPPORT 1 0 ADULT EDUCATION SCHOLARSHIP II (AESII) 2 5415 ALTERNATIVE EDUCATION SCHOLARSHIP II (ALES2) 17 43734 ADULT TRANSFER SCHOLARSHIP (ATS) 19 45996 AUTORAMA SCHOLARSHIP (AUTOR) 9 11625 BAKER COLLEGE CAREER SCHOLARSHIP (BCCS) 96 92645 BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES) 62 199247 BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS) 19 50295 BAKER COLLEGE MATCHING SCHOLARSHIP (BCMS) 4 2000 BOARD OF REGENTS SCHOLARSHIP (BRS) 158 618647 BAKER COLLEGE GRANT (BCG) 421 405140 BAKER COLLEGE MERIT AWARD (BCRS) 293 226012 OWOSSO HOUSING SCHOLARSHIP (BCOHS) 25 48125 KURTZ SCHOLARSHIP (KURTZ) 1 2500 CAMPUS SCHOLARSHIP (SCHOL) 1 500 OWOSSO HIGH SCHOOL SCHOLARSHIP (OHSS) 7 3168 OTHER W (OTHERW) 36 31350 JEWELL EDUCATIONAL FUND (JEF) 355 509375 FREDERICK BAKER SCHOLARSHIP (FWBSF) 34 32810 ACTIVE MILITARY SCHOLARSHIP (MIL) 8 9120 MILITARY BOOK AWARD (MILBK) 3 1534 GEORGE HODDY SCHOLARSHIP (HODDY) 1 1000 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 CAMPUS 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 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 X X X false true false false false false false false false PETER KARSTEN PRESIDENT 161537 0 20800 0 9621 0 16403 0 21871 0 230232 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 CAROL DOWSETT V.P. ACADEMICS 109050 0 13975 0 3960 0 11025 0 18031 0 156041 0 0 0 MICHAEL KONOPACKE V.P. ADMISSIONS 103634 0 13520 0 3163 0 10613 0 21889 0 152819 0 0 0 MICHAEL MOORE V.P. FINANCE 108133 0 13715 0 450 0 10813 0 19365 0 152476 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. THOMAS KURTZ SON OF EDWARD KURTZ (SECRETARY) IS AN EMPLOYEE 74322 COMPENSATION false ATHENA KURTZ DAUGHTER-IN-LAW OF EDWARD KURTZ (SECRETARY) IS AN EMPLOYEE 23670 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 OF OWOSSO. 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 OF OWOSSO, 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 PRESIDENT, 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 PRESIDENT, 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 PRESIDENT'S COMPENSATION. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE 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 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 AND CAMPUS PRESIDENT. THE REPORT PREPARED BY THE SYSTEMS HEADQUARTERS CEO AND CAMPUS PRESIDENT 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 SYSTEM IT TRANSFER - -785000; SYSTEM ALLOCATION - 2000000; 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 OF OWOSSO 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 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 false false true true false false false false true false false false true true true true true true true