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        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>18556</TotalRevenueColumn>
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      <OtherRevenueMisc>
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      </OtherRevenueMisc>
      <MiscellaneousRevenue>
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        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </MiscellaneousRevenue>
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      <TotalRevenue>
        <TotalRevenueColumn>36927063</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>35971284</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>36941</ExclusionAmount>
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      <GrantsToDomesticOrgs>
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        <ProgramServices>3559000</ProgramServices>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
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        <ProgramServices>3824551</ProgramServices>
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      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
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      <CompCurrentOfficersDirectors>
        <Total>1002015</Total>
        <ProgramServices>522783</ProgramServices>
        <ManagementAndGeneral>479232</ManagementAndGeneral>
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      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>13132008</Total>
        <ProgramServices>10906663</ProgramServices>
        <ManagementAndGeneral>2225345</ManagementAndGeneral>
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      <PensionPlanContributions>
        <Total>640324</Total>
        <ProgramServices>524797</ProgramServices>
        <ManagementAndGeneral>115527</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>1897256</Total>
        <ProgramServices>1428184</ProgramServices>
        <ManagementAndGeneral>469072</ManagementAndGeneral>
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      <PayrollTaxes>
        <Total>973170</Total>
        <ProgramServices>854238</ProgramServices>
        <ManagementAndGeneral>118932</ManagementAndGeneral>
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      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>22382</Total>
        <ManagementAndGeneral>22382</ManagementAndGeneral>
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      <FeesForServicesAccounting>
        <Total>70108</Total>
        <ManagementAndGeneral>70108</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
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      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
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        <ManagementAndGeneral>26</ManagementAndGeneral>
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      <FeesForServicesOther>
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        <ProgramServices>236481</ProgramServices>
        <ManagementAndGeneral>69365</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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      <Advertising>
        <Total>1290282</Total>
        <ManagementAndGeneral>1290282</ManagementAndGeneral>
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      <OfficeExpenses>
        <Total>1571046</Total>
        <ProgramServices>1106566</ProgramServices>
        <ManagementAndGeneral>464480</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>191552</Total>
        <ProgramServices>191552</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>685749</Total>
        <ProgramServices>427227</ProgramServices>
        <ManagementAndGeneral>258522</ManagementAndGeneral>
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      <Travel>
        <Total>225258</Total>
        <ProgramServices>117806</ProgramServices>
        <ManagementAndGeneral>107452</ManagementAndGeneral>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>677076</Total>
        <ProgramServices>355340</ProgramServices>
        <ManagementAndGeneral>321736</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>27373</Total>
        <ManagementAndGeneral>27373</ManagementAndGeneral>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>2967911</Total>
        <ProgramServices>1780747</ProgramServices>
        <ManagementAndGeneral>1187164</ManagementAndGeneral>
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      <Insurance>
        <Total>144420</Total>
        <ProgramServices>86652</ProgramServices>
        <ManagementAndGeneral>57768</ManagementAndGeneral>
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      <OtherExpenses>
        <Description>COST OF SALES - BOOKSTORE</Description>
        <Total>2676474</Total>
        <ProgramServices>2676474</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBT</Description>
        <Total>1067544</Total>
        <ProgramServices>1067544</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LIBRARY EXPENSE</Description>
        <Total>175897</Total>
        <ProgramServices>175897</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DUES &amp; MEMBERSHIPS</Description>
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        <ManagementAndGeneral>126068</ManagementAndGeneral>
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        <Total>89572</Total>
        <ProgramServices>55733</ProgramServices>
        <ManagementAndGeneral>33839</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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      <TotalFunctionalExpenses>
        <Total>37342908</Total>
        <ProgramServices>29898235</ProgramServices>
        <ManagementAndGeneral>7444673</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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      <TotalJointCosts>
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        <EOY>5020</EOY>
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      <SavingsAndTempCashInvestments>
        <BOY>8352289</BOY>
        <EOY>12705909</EOY>
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        <EOY>429854</EOY>
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      <ReceivablesFromOfficersEtc>
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      </ReceivablesFromOfficersEtc>
      <ReceivablesFromDisqualPersons>
        <EOY>0</EOY>
      </ReceivablesFromDisqualPersons>
      <InventoriesForSaleOrUse>
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        <EOY>1164912</EOY>
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      <PrepaidExpensesDeferredCharges>
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      <LandBuildingsEquipmentBasis>55385661</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>21428842</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
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        <EOY>33956819</EOY>
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      <InvestmentsPubTradedSecurities>
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        <EOY>120333</EOY>
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      <InvestmentsOtherSecurities>
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      <InvestmentsProgramRelated>
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        <EOY>0</EOY>
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        <BOY>55010</BOY>
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      <TotalAssets>
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      <AccountsPayableAccruedExpenses>
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      <LoansFromOfficersDirectors>
        <EOY>0</EOY>
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      <MortNotesPyblSecuredInvestProp>
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        <EOY>96685</EOY>
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        <BOY>22880</BOY>
        <EOY>50905</EOY>
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      <TotalLiabilities>
        <BOY>1506978</BOY>
        <EOY>1530039</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>47710344</BOY>
        <EOY>47165353</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>47710344</BOY>
        <EOY>47165353</EOY>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>49217322</BOY>
        <EOY>48695392</EOY>
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      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-415845</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>-43478</ReconciliationUnrealizedInvest>
      <ReconcilationOtherChanges>-85668</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
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    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="12000266" softwareVersion="v2012.1.0">
      <School170b1Aii>X</School170b1Aii>
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    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="12000266" softwareVersion="v2012.1.0">
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        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <Buildings>
        <OtherCostOrOtherBasis>25310008</OtherCostOrOtherBasis>
        <Depreciation>7005714</Depreciation>
        <BookValue>18304294</BookValue>
      </Buildings>
      <LeaseholdImprovements>
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        <Depreciation>6176384</Depreciation>
        <BookValue>6463423</BookValue>
      </LeaseholdImprovements>
      <Equipment>
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        <BookValue>1696605</BookValue>
      </Equipment>
      <OtherLandBuildings>
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        <Depreciation>2075952</Depreciation>
        <BookValue>801226</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>33956819</TotalOfBookValueLandBuildings>
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <OtherLiabilities>
        <Description>SCHOLARSHIP PAYABLE - FUNDED</Description>
        <Amount>50905</Amount>
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      <TotalOfAmounts>50905</TotalOfAmounts>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
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      <NetUnrealizedGainsInvestments>-43478</NetUnrealizedGainsInvestments>
      <DonatedSrvcAndUseOfFacilities>16750</DonatedSrvcAndUseOfFacilities>
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      <ExpensesNotRptdOnFinStmt>8384262</ExpensesNotRptdOnFinStmt>
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        <Identifier>FIN 48 (ASC 740) footnote</Identifier>
        <ReturnReference>Schedule D, Part X, Line 2</ReturnReference>
        <Explanation>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, 2013, 2012, AND 2011. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION BY U.S. FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2009 AND FOR ALL STATE INCOME TAXES THROUGH 2009. 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, 2013, 2012, AND 2011.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>Other revenues in form 990 not in audited financial statements</Identifier>
        <ReturnReference>Schedule D, Part XI, Line 4b</ReturnReference>
        <Explanation>CONTRIBUTIONS FROM RELATED ORGANIZATIONS - 883135; BAD DEBT EXPENSE - 1067544; SCHOLARSHIPS - 2941416; BOOKSTORE ADJUSTMENT - -808; RENTAL EXPENSE - -7051;</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>Other expenses in form 990 not in audited financial statements</Identifier>
        <ReturnReference>Schedule D, Part XII, Line 4b</ReturnReference>
        <Explanation>CONTRIBUTIONS FROM RELATED ORGANIZATIONS - 883135; CONTRIBUTIONS TO RELATED ORGANIZATIONS - 3500000; BAD DEBT EXPENSE - 1067544; SCHOLARSHIPS - 2941416; BOOKSTORE ADJUSTMENT - -808; RENTAL EXPENSE - -7051;</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE" softwareId="12000266" softwareVersion="v2012.1.0">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
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        <ReturnReference>Schedule E, Part I, Line 3</ReturnReference>
        <Explanation>THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN LOCAL NEWSPAPERS AND ARE STATED IN PUBLICATIONS AND OTHER PRINTED MATERIALS.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>Financial aid or assistance from a governmental agency</Identifier>
        <ReturnReference>Schedule E, Part I, Line 6a</ReturnReference>
        <Explanation>BAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
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      <RecipientTable>
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        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>15855 19 MILE ROAD</AddressLine1>
          <City>CLINTON TOWNSHIP</City>
          <State>MI</State>
          <ZIPCode>480383504</ZIPCode>
        </AddressUS>
        <EINOfRecipient>383705657</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>30000</AmountOfCashGrant>
        <PurposeOfGrant>GENERAL SUPPORT - NEIGHBORS TO NEIGHBORS CLINIC</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>MCLAREN MACOMB HEALTHCARE FOUNDATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1000 HARRINGTON</AddressLine1>
          <City>MOUNT CLEMENS</City>
          <State>MI</State>
          <ZIPCode>48043</ZIPCode>
        </AddressUS>
        <EINOfRecipient>382578873</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>25000</AmountOfCashGrant>
        <PurposeOfGrant>GENERAL SUPPORT - MOBILE OUTREACH CLINIC</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>JEWELL EDUCATIONAL FUND</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1050 W BRISTOL RD</AddressLine1>
          <City>FLINT</City>
          <State>MI</State>
          <ZIPCode>48507</ZIPCode>
        </AddressUS>
        <EINOfRecipient>382958545</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>3500000</AmountOfCashGrant>
        <PurposeOfGrant>OPERATING SUPPORT</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>3</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>ADULT EDUCATION SCHOLARSHIP II (AESII)</TypeOfGrant>
        <NumberOfRecipients>2</NumberOfRecipients>
        <AmountOfCashGrant>3171</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>ALTERNATIVE EDUCATION SCHOLARSHIP II (ALES2)</TypeOfGrant>
        <NumberOfRecipients>11</NumberOfRecipients>
        <AmountOfCashGrant>24519</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>ADULT TRANSFER SCHOLARSHIP (ATS)</TypeOfGrant>
        <NumberOfRecipients>59</NumberOfRecipients>
        <AmountOfCashGrant>169838</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>AUTORAMA SCHOLARSHIP (AUTOR)</TypeOfGrant>
        <NumberOfRecipients>4</NumberOfRecipients>
        <AmountOfCashGrant>5500</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>BAKER COLLEGE CAREER SCHOLARSHIP (BCCS)</TypeOfGrant>
        <NumberOfRecipients>190</NumberOfRecipients>
        <AmountOfCashGrant>164220</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>BAKER CLINTONDALE SCHOLARSHIP (BCDS)</TypeOfGrant>
        <NumberOfRecipients>19</NumberOfRecipients>
        <AmountOfCashGrant>23337</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES)</TypeOfGrant>
        <NumberOfRecipients>40</NumberOfRecipients>
        <AmountOfCashGrant>88913</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS)</TypeOfGrant>
        <NumberOfRecipients>17</NumberOfRecipients>
        <AmountOfCashGrant>36706</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>BAKER COLLEGE MATCHING SCHOLARSHIP (BCMS)</TypeOfGrant>
        <NumberOfRecipients>20</NumberOfRecipients>
        <AmountOfCashGrant>14001</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>BOARD OF REGENTS SCHOLARSHIP (BRS)</TypeOfGrant>
        <NumberOfRecipients>89</NumberOfRecipients>
        <AmountOfCashGrant>306810</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>BAKER COLLEGE GRANT (BCG)</TypeOfGrant>
        <NumberOfRecipients>894</NumberOfRecipients>
        <AmountOfCashGrant>831806</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>BAKER COLLEGE MERIT AWARD (BCRS)</TypeOfGrant>
        <NumberOfRecipients>1307</NumberOfRecipients>
        <AmountOfCashGrant>1238067</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>KURTZ SCHOLARSHIP (KURTZ)</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>2500</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>MICHIGAN NATIONAL GUARD (MINAG)</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>846</AmountOfCashGrant>
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      <Form990ScheduleIPartIII>
        <TypeOfGrant>CAMPUS SCHOLARSHIP (SCHOL)</TypeOfGrant>
        <NumberOfRecipients>23</NumberOfRecipients>
        <AmountOfCashGrant>19314</AmountOfCashGrant>
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        <TypeOfGrant>OTHER W (OTHRW)</TypeOfGrant>
        <NumberOfRecipients>40</NumberOfRecipients>
        <AmountOfCashGrant>14368</AmountOfCashGrant>
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      <Form990ScheduleIPartIII>
        <TypeOfGrant>JEWELL EDUCATION FUND (JEF)</TypeOfGrant>
        <NumberOfRecipients>634</NumberOfRecipients>
        <AmountOfCashGrant>880635</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Procedures for monitoring use of grant funds</Identifier>
        <ReturnReference>Schedule I, Part I, Line 2</ReturnReference>
        <Explanation>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 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.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
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      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
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      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
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        <NamePerson>ANNETTE LOOSER</NamePerson>
        <Title>V.P.- ADMISSIONS</Title>
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        <NamePerson>DONALD TORLINE</NamePerson>
        <Title>PRESIDENT</Title>
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        <BonusFilingOrg>31570</BonusFilingOrg>
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      <Form990ScheduleJPartII>
        <NamePerson>F JAMES CUMMINS</NamePerson>
        <Title>BOARD OF REGENTS</Title>
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        <CompBasedOnRelatedOrgs>304705</CompBasedOnRelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>LAURA TREANOR</NamePerson>
        <Title>V.P. - ACADEMICS</Title>
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      <Form990ScheduleJPartII>
        <NamePerson>MARSHA ADAMKIEWICZ</NamePerson>
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        <NamePerson>TIFFANY DAVIS</NamePerson>
        <Title>TREASURER</Title>
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      <Form990ScheduleJPartIII>
        <Identifier>Supplemental nonqualified retirement plan</Identifier>
        <ReturnReference>Schedule J, Part I, Line 4b</ReturnReference>
        <Explanation>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, 2013. DONALD TORLINE PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE OF CLINTON TOWNSHIP. NO COMPENSATION WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2013.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="12000266" softwareVersion="v2012.1.0">
      <DrugsAndMedicalSupplies>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>50</NumberOfContributions>
        <NoncashContribsRptdF990>1480</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>OPINIONS OF EXPERTS</MethodOfDeterminingRevenues>
      </DrugsAndMedicalSupplies>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>VARIOUS CAR PARTS</Description>
        <NumberOfContributions>3</NumberOfContributions>
        <NoncashContribsRptdF990>32923</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE AND OPINION OF EXPERTS</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>SCIENCE EQUIPMENT</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>1300</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>OPINIONS OF EXPERTS</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <NumberOf8283Received>29</NumberOf8283Received>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>true</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>Explanations of reporting method for number of contributions</Identifier>
        <ReturnReference>Schedule M, Part I</ReturnReference>
        <Explanation>OTHER: COMBINATION - TOTAL OF 3 SEPARATE CONTRIBUTIONS DRUGS AND MEDICAL SUPPLIES: REPORTING NUMBER OF ITEMS RECEIVED OTHER: REPORTING NUMBER OF ITEMS RECEIVED</Explanation>
      </Form990ScheduleMPartII>
      <Form990ScheduleMPartII>
        <Identifier>Explanation of revenues not reported</Identifier>
        <ReturnReference>Schedule M, Part I, Line 33</ReturnReference>
        <Explanation>MISCELLANEOUS VEHICLE COMPONENTS WITH NO MARKET VALUE - ONLY SCRAP METAL VALUE.</Explanation>
      </Form990ScheduleMPartII>
      <Form990ScheduleMPartII>
        <Identifier>Number of contributions or items contributed.</Identifier>
        <ReturnReference>Schedule M, part I, column (b), Line other=VARIOUS CAR PARTS</ReturnReference>
        <Explanation>COMBINATION - TOTAL OF 3 SEPARATE CONTRIBUTIONS</Explanation>
      </Form990ScheduleMPartII>
      <Form990ScheduleMPartII>
        <Identifier>Number of contributions or items contributed.</Identifier>
        <ReturnReference>Schedule M, part I, column (b), Line 20</ReturnReference>
        <Explanation>REPORTING NUMBER OF ITEMS RECEIVED</Explanation>
      </Form990ScheduleMPartII>
      <Form990ScheduleMPartII>
        <Identifier>Number of contributions or items contributed.</Identifier>
        <ReturnReference>Schedule M, part I, column (b), Line other=SCIENCE EQUIPMENT</ReturnReference>
        <Explanation>REPORTING NUMBER OF ITEMS RECEIVED</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="12000266" softwareVersion="v2012.1.0">
      <GeneralExplanation>
        <Identifier>Classes of members or stockholders</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 6</ReturnReference>
        <Explanation>PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, BAKER COLLEGE, INC. IS THE SOLE STOCKHOLDER OF BAKER COLLEGE OF CLINTON TOWNSHIP.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Members or stockholders electing members of governing body</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 7a</ReturnReference>
        <Explanation>PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS, THE GOVERNING BODY OF BAKER COLLEGE OF CLINTON TOWNSHIP, IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Review of form 990 by governing body</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11b</ReturnReference>
        <Explanation>AN APPOINTED COMMITTEE CONSISTING OF THE BOARD CHAIR, CAMPUS PRESIDENT, AND CAMPUS BUSINESS MANAGER/VP 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Conflict of interest policy</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 12c</ReturnReference>
        <Explanation>THE CONFLICTS 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 CONFORMITY WITH SUCH DETERMINATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Process used to establish compensation of top management official</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15a</ReturnReference>
        <Explanation>IN JUNE 2013, COMPENSATION FOR THE PRESIDENT, WHO IS THE TOP MANAGEMENT OFFICIAL, WAS REVIEWED AND APPROVED BY THE GOVERNING BODY. ANNUALLY, 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. THIS YEAR, 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Process used to establish compensation of other officers/key employees</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15b</ReturnReference>
        <Explanation>IN JUNE 2013, A COMPENSATION REVIEW WAS PERFORMED FOR THE OFFICERS IDENTIFIED IN PART VII OF THE FORM 990. THE REVIEW IS PERFORMED 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 AND KEY EMPLOYEES. 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Governing documents, conflict of interest policy and financial statements available to the public</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other changes in net assets or fund balances</Identifier>
        <ReturnReference>Form 990 , Part XI, Line 9</ReturnReference>
        <Explanation>SYSTEM IT TRANSFER - -54000; CAPITAL ASSET TRANSFER - 2472; SYSTEM ALLOCATION - -34140;</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133</Identifier>
        <ReturnReference>FORM 990, PART XII, LINE 3A</ReturnReference>
        <Explanation>AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, IN 2013 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2013, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. BAKER COLLEGE OF CLINTON TOWNSHIP IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE, INC.</Explanation>
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      <GeneralExplanation>
        <Identifier>Number of contributions or items contributed.</Identifier>
        <ReturnReference>Schedule M, part I, column (b), Line other=VARIOUS CAR PARTS</ReturnReference>
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      <GeneralExplanation>
        <Identifier>Number of contributions or items contributed.</Identifier>
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        <Explanation>REPORTING NUMBER OF ITEMS RECEIVED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Number of contributions or items contributed.</Identifier>
        <ReturnReference>Schedule M, part I, column (b), Line other=SCIENCE EQUIPMENT</ReturnReference>
        <Explanation>REPORTING NUMBER OF ITEMS RECEIVED</Explanation>
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          <City>AUBURN HILLS</City>
          <State>MI</State>
          <ZIPCode>48326</ZIPCode>
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        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
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        <ControlledOrg>false</ControlledOrg>
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          <BusinessNameLine1>BAKER COLLEGE OF ALLEN PARK</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>4500 ENTERPRISE DR</AddressLine1>
          <City>ALLEN PARK</City>
          <State>MI</State>
          <ZIPCode>48101</ZIPCode>
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        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
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        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BAKER COLLEGE OF CADILLAC</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>9600 E 13TH ST</AddressLine1>
          <City>CADILLAC</City>
          <State>MI</State>
          <ZIPCode>49601</ZIPCode>
        </AddressUS>
        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BAKER COLLEGE OF FLINT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1050 W BRISTOL RD</AddressLine1>
          <City>FLINT</City>
          <State>MI</State>
          <ZIPCode>48507</ZIPCode>
        </AddressUS>
        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BAKER COLLEGE OF JACKSON</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2800 SPRINGPORT RD</AddressLine1>
          <City>JACKSON</City>
          <State>MI</State>
          <ZIPCode>49202</ZIPCode>
        </AddressUS>
        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BAKER COLLEGE OF MUSKEGON</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1903 MARQUETTE AVE</AddressLine1>
          <City>MUSKEGON</City>
          <State>MI</State>
          <ZIPCode>49442</ZIPCode>
        </AddressUS>
        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BAKER COLLEGE OF OWOSSO</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1020 S WASHINGTON ST</AddressLine1>
          <City>OWOSSO</City>
          <State>MI</State>
          <ZIPCode>48867</ZIPCode>
        </AddressUS>
        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BAKER COLLEGE OF PORT HURON</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>3403 LAPEER RD</AddressLine1>
          <City>PORT HURON</City>
          <State>MI</State>
          <ZIPCode>48060</ZIPCode>
        </AddressUS>
        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BAKER COLLEGE CENTER FOR GRADUATE STUDIES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1116 W BRISTOL RD</AddressLine1>
          <City>FLINT</City>
          <State>MI</State>
          <ZIPCode>48507</ZIPCode>
        </AddressUS>
        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BAKER COLLEGE PROFESSIONAL SERVICES INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1050 W BRISTOL RD</AddressLine1>
          <City>FLINT</City>
          <State>MI</State>
          <ZIPCode>48507</ZIPCode>
        </AddressUS>
        <PrimaryActivities>MGMT &amp; ADMIN</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11 - Type I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BAKER COLLEGE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>true</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>true</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>true</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>true</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>true</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>true</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>true</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>true</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>true</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>