Baker of Auburn Hills: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- Baker of Auburn Hills (EIN 38-3474279)
- Tax period
- 2012-09-01 to 2013-08-31
- Filed
- 2014-04-08
- IRS object ID
- 201400989349300725
- Schema version
- 2012v2.1
- 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 E
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-08T17:00:08-05:00 | Timestamp |
| Tax Period End Date | 2013-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383474279 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER COLLEGE OF AUBURN HILLS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BAKE | NameControl |
| Phone | 8107664280 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TIFFANY DAVIS | Name |
| Title | TREASURER | Title |
| Date Signed | 2014-04-05 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Rachel Spurlock | Name |
| PTIN | P00520729 | PTIN |
| Phone | 5023263996 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Name Of Principal Officer Business NameOfPrincipalOfficerBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFF LOVE | BusinessNameLine1 |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 University Dr | AddressLine1 |
| City | Auburn Hills | City |
| State | MI | State |
| ZIP Code | 48326 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 24443957 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BAKER.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 632 | TotalNbrEmployees |
| Total Nbr Volunteers | 8 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 453625 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 471445 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 25704868 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 23917538 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 12627 | InvestmentIncomePriorYear |
| Investment Income Current Year | -17811 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 380615 | OtherRevenuePriorYear |
| Other Revenue Current Year | 45731 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 26551735 | TotalRevenuePriorYear |
| Total Revenue Current Year | 24416903 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 2704894 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1829037 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 13706110 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 12880314 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 8854432 | OtherExpensePriorYear |
| Other Expenses Current Year | 8395575 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 25265436 | TotalExpensesPriorYear |
| Total Expenses Current Year | 23104926 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1286299 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1311977 | RevenuesLessExpensesCY |
| Total Assets BOY | 33813080 | TotalAssetsBOY |
| Total Assets EOY | 34780536 | TotalAssetsEOY |
| Total Liabilities BOY | 1827381 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1518605 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 31985699 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 33261931 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 17579370 | Expense |
| Grants | 1829037 | Grants |
| Revenue | 23963269 | Revenue |
| Description | 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 COLLEGE OF AUBURN HILLS PROVIDES CERTIFICATE, ASSOCIATE, AND BACHELOR DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR 2012-13 FISCAL YEAR, BAKER COLLEGE OF AUBURN HILLS HAD A TOTAL OF 4,135 STUDENTS WITH A TOTAL OF 103,179 CREDIT HOURS. $1,828,937 WAS AWARDED IN SCHOLARSHIPS TO 1,518 STUDENTS. | Description |
| Total Program Service Expense | 17579370 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 5831 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 632 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form1098 C Filed | true | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIFFANY DAVIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8107664280 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W BRISTOL ROAD | AddressLine1 |
| City | FLINT | City |
| State | MI | State |
| ZIP Code | 48507 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| EDWARD KURTZ | |||||||
| BOARD OF REGENTS & SECRETARY | 1.00 | 20.00 | X | X | 0 | 138024 | 28001 |
| JEFF LOVE | |||||||
| PRESIDENT | 40.00 | 0 | X | X | 218639 | 0 | 19392 |
| ALAN WISE | |||||||
| BOARD OF REGENTS | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| CLARENCE SEVILLIAN | |||||||
| BOARD OF REGENTS (PARTIAL) | 1.00 | 0 | X | 0 | 0 | 0 | |
| F JAMES CUMMINS | |||||||
| BOARD OF REGENTS | 1.00 | 50.00 | X | 0 | 356226 | 98406 | |
| JACKIE BUCHANAN | |||||||
| BOARD OF REGENTS | 1.00 | 0 | X | 0 | 0 | 0 | |
| JR TAYLOR | |||||||
| BOARD OF REGENTS | 1.00 | 0 | X | 0 | 0 | 0 | |
| KATHLEEN SCHWARTZ | |||||||
| BOARD OF REGENTS | 1.00 | 0 | X | 0 | 0 | 0 | |
| ROBERT BADGLEY | |||||||
| BOARD OF REGENTS | 1.00 | 0 | X | 0 | 0 | 0 | |
| SUSAN EBELING | |||||||
| BOARD OF REGENTS | 1.00 | 2.00 | X | 0 | 0 | 0 | |
| THOMAS KIMBLE | |||||||
| BOARD OF REGENTS | 1.00 | 0 | X | 0 | 0 | 0 | |
| JAMES MARTIN | |||||||
| V.P. FINANCE | 40.00 | 0 | X | 116566 | 0 | 28359 | |
| SUSAN CATHCART | |||||||
| V.P. ACADEMICS | 40.00 | 0 | X | 119367 | 0 | 16896 | |
| TIFFANY DAVIS | |||||||
| TREASURER | 1.00 | 50.00 | X | 0 | 187762 | 38136 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 454572 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 682012 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 229190 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| DELL MARKETING LP | |||||
| PO BOX 643561 | PITTSBURGH | PA | 152643561 | EQUIPMENT,SERVICE, MAINTENANCE | 292884 |
| JIM JOHNSON DBAJOHNSON SEASONAL SERVICES | |||||
| 3321 LAPEER RD W | AUBURN HILLS | MI | 483261725 | FACILITY GROUNDS MAINTENANCE | 194708 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Related Organizations | 468945 | RelatedOrganizations |
| All Other Contributions | 2500 | AllOtherContributions |
| Noncash Contributions | 2000 | NoncashContributions |
| Total Contributions | 471445 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 900099 | 21925283 | 21925283 |
| BOOKSTORE | 451211 | 1992255 | 1992255 |
| 0 | |||
| 0 | |||
| 0 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 23917538 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9243 | TotalRevenueColumn |
| Exclusion | $9,243 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 27054 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | -27054 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -27054 | TotalRevenueColumn |
| Exclusion | -$27,054 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MISCELLANEOUS | 900099 | 45731 | 45731 |
| 0 | |||
| 0 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 45731 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 24416903 | TotalRevenueColumn |
| Related Or Exempt Function Income | 23963269 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$17,811 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100 | Total |
| Program Services | 100 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1828937 | Total |
| Program Services | 1828937 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 533759 | Total |
| Program Services | 180825 | ProgramServices |
| Management And General | 352934 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2943 | Total |
| Management And General | 2943 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9690840 | Total |
| Program Services | 8219791 | ProgramServices |
| Management And General | 1471049 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 424303 | Total |
| Program Services | 366231 | ProgramServices |
| Management And General | 58072 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1486815 | Total |
| Program Services | 1160404 | ProgramServices |
| Management And General | 326411 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 741654 | Total |
| Program Services | 661632 | ProgramServices |
| Management And General | 80022 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17850 | Total |
| Management And General | 17850 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56503 | Total |
| Management And General | 56503 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29 | Total |
| Management And General | 29 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 398919 | Total |
| Program Services | 278164 | ProgramServices |
| Management And General | 120755 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1103464 | Total |
| Management And General | 1103464 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1067901 | Total |
| Program Services | 550851 | ProgramServices |
| Management And General | 517050 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135885 | Total |
| Program Services | 135493 | ProgramServices |
| Management And General | 392 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 457927 | Total |
| Program Services | 297653 | ProgramServices |
| Management And General | 160274 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 141667 | Total |
| Program Services | 59732 | ProgramServices |
| Management And General | 81935 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 444388 | Total |
| Program Services | 209800 | ProgramServices |
| Management And General | 234588 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2001594 | Total |
| Program Services | 1200956 | ProgramServices |
| Management And General | 800638 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93700 | Total |
| Program Services | 56220 | ProgramServices |
| Management And General | 37480 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| COST OF SALES - BOOKSTORE | 1693189 | 1693189 | |
| BAD DEBT | 490052 | 490052 | |
| LIBRARY EXPENSES | 182102 | 182102 | |
| DUES & MEMBERSHIPS | 83659 | 83659 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26746 | Total |
| Program Services | 7238 | ProgramServices |
| Management And General | 19508 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23104926 | Total |
| Program Services | 17579370 | ProgramServices |
| Management And General | 5525556 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Joint Costs TotalJointCosts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2544 | BOY |
| EOY | 1560 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4411650 | BOY |
| EOY | 9387813 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3199256 | BOY |
| EOY | 327241 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 885870 | BOY |
| EOY | 766553 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 106345 | BOY |
| EOY | 127182 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 39375261 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 15748053 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24774552 | BOY |
| EOY | 23627208 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 118880 | BOY |
| EOY | 129708 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 313983 | BOY |
| EOY | 413271 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33813080 | BOY |
| EOY | 34780536 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1663461 | BOY |
| EOY | 1352814 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 163920 | BOY |
| EOY | 165791 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1827381 | BOY |
| EOY | 1518605 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31985699 | BOY |
| EOY | 33261931 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31985699 | BOY |
| EOY | 33261931 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33813080 | BOY |
| EOY | 34780536 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1311977 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -1745 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -34000 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7906243 | OtherCostOrOtherBasis |
| Book Value | 7906243 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 14393399 | OtherCostOrOtherBasis |
| Depreciation | 5468773 | Depreciation |
| Book Value | 8924626 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9956714 | OtherCostOrOtherBasis |
| Depreciation | 4346496 | Depreciation |
| Book Value | 5610218 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5418381 | OtherCostOrOtherBasis |
| Depreciation | 4476470 | Depreciation |
| Book Value | 941911 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1700524 | OtherCostOrOtherBasis |
| Depreciation | 1456314 | Depreciation |
| Book Value | 244210 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 23627208 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO CAMPUSES | $144,328 |
| SCHOLARSHIP PAYABLE - FUNDED | $21,463 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 165791 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 22355540 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -1745 | NetUnrealizedGainsInvestments |
| Other Revenues | 0 | OtherRevenues |
| Revenue Not Rptd F990 | -1745 | RevenueNotRptdF990 |
| Revenue Subtotal | 22357285 | RevenueSubtotal |
| Investment Expenses Not Included | 29 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 2059589 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 2059618 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 24416903 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 21045308 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 0 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 21045308 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 29 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 2059589 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 2059618 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 23104926 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| FIN 48 (ASC 740) footnote | Schedule D, Part X, Line 2 | 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. |
| Other revenues in form 990 not in audited financial statements | Schedule D, Part XI, Line 4b | CONTRIBUTIONS FROM RELATED ORGANIZATIONS - 468945; BAD DEBT EXPENSE - 490052; SCHOLARSHIPS - 1414942; BOOKSTORE ADJUSTMENT - -1874; FOOD SERVICES ADJUSTMENT - -312474; MISCELLANEOUS INCOME ADJUSTMENT - -2; |
| Other expenses in form 990 not in audited financial statements | Schedule D, Part XII, Line 4b | CONTRIBUTIONS FROM RELATED ORGANIZATIONS - 468945; BAD DEBT EXPENSE - 490052; SCHOLARSHIPS - 1414942; BOOKSTORE ADJUSTMENT - -1874; FOOD SERVICES ADJUSTMENT - -312474; MISCELLANEOUS INCOME ADJUSTMENT - -2; |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Racially nondiscriminatory policy | Schedule E, Part I, Line 3 | THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN LOCAL NEWSPAPERS AND ARE STATED IN PUBLICATIONS AND OTHER PRINTED MATERIALS. |
| Financial aid or assistance from a governmental agency | Schedule E, Part I, Line 6a | BAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (15 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| ADULT EDUCATION SCHOLARSHIP II (AESII) | 2 | 8256 |
| ALTERNATIVE EDUCATION SCHOLARSHIP II (ALES2) | 22 | 48536 |
| ADULT TRANSFER SCHOLARSHIP (ATS) | 77 | 213828 |
| BAKER COLLEGE CAREER SCHOLARSHIP (BCCS) | 72 | 66977 |
| BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES) | 47 | 112564 |
| BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS) | 20 | 50778 |
| BOARD OF REGENTS SCHOLARSHIP (BRS) | 61 | 199270 |
| BAKER COLLEGE GRANT (BCG) | 415 | 348804 |
| BAKER COLLEGE MERIT AWARD (BCRS) | 470 | 336853 |
| KURTZ SCHOLARSHIP (KURTZ) | 1 | 2500 |
| CAMPUS SCHOLARSHIP (SCHOL) | 10 | 7220 |
| CAREER WORKS (WORKS) | 1 | 2588 |
| JEWELL EDUCATIONAL FUND (JEF) | 278 | 411495 |
| MISS MICHIGAN SCHOLARSHIP (MMS) | 1 | 5857 |
| OTHER W (OTHERW) | 41 | 13411 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedures for monitoring use of grant funds | Identifier |
| Return Reference | 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 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EDWARD KURTZ | ||||||||||||||
| BOARD OF REGENTS & SECRETARY | 0 | 123080 | 0 | 0 | 0 | 14944 | 0 | 12500 | 0 | 15501 | 0 | 166025 | 0 | 0 |
| F JAMES CUMMINS | ||||||||||||||
| BOARD OF REGENTS | 0 | 304705 | 0 | 42376 | 0 | 9145 | 0 | 85000 | 0 | 13406 | 0 | 454632 | 0 | 0 |
| JEFF LOVE | ||||||||||||||
| PRESIDENT | 176933 | 0 | 24605 | 0 | 17101 | 0 | 17693 | 0 | 1699 | 0 | 238031 | 0 | 0 | 0 |
| TIFFANY DAVIS | ||||||||||||||
| TREASURER | 0 | 160127 | 0 | 22960 | 0 | 4675 | 0 | 16517 | 0 | 21619 | 0 | 225898 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental nonqualified retirement plan | Identifier |
| Return Reference | 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. JEFFREY LOVE PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE OF AUBURN HILLS. NO COMPENSATION WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2013. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Family/business relationships amongst interested persons | Form 990, Part VI, Section A, Line 2 | JEFF LOVE, PRESIDENT AND CLARENCE SEVILLIAN, BOARD OF REGENTS - BUSINESS RELATIONSHIP |
| Classes of members or stockholders | Form 990, Part VI, Section A, Line 6 | 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 AUBURN HILLS. |
| Members or stockholders electing members of governing body | Form 990, Part VI, Section A, Line 7a | PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS, THE GOVERNING BODY OF BAKER COLLEGE OF AUBURN HILLS, IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE, INC. |
| Review of form 990 by governing body | Form 990, Part VI, Section B, Line 11b | 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. |
| Conflict of interest policy | Form 990, Part VI, Section B, Line 12c | 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. |
| Process used to establish compensation of top management official | Form 990, Part VI, Section B, Line 15a | 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. |
| Process used to establish compensation of other officers/key employees | Form 990, Part VI, Section B, Line 15b | 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. 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. |
| Governing documents, conflict of interest policy and financial statements available to the public | Form 990, Part VI, Section C, Line 19 | 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. |
| Other changes in net assets or fund balances | Form 990 , Part XI, Line 9 | SYSTEM IT TRANSFER - -20000; SYSTEM ALLOCATION - -14000; |
| REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 | FORM 990, PART XII, LINE 3A | 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 AUBURN HILLS IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE, INC. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (12 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| JEWELL EDUCATIONAL FUND | |||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | FINANCIAL | MI | 501(C)(3) | 11 - Type I | BAKER COLLEGE INC | false |
| BAKER COLLEGE INC | |||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | EDUCATION | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF ALLEN PARK | |||||||||
| 4500 ENTERPRISE DR | ALLEN PARK | MI | 48101 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE OF CADILLAC | |||||||||
| 9600 E 13TH ST | CADILLAC | MI | 49601 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE OF CLINTON TOWNSHIP | |||||||||
| 34950 LITTLE MACK AVE | CLINTON TOWNSHIP | MI | 48035 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE OF FLINT | |||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE OF JACKSON | |||||||||
| 2800 SPRINGPORT RD | JACKSON | MI | 49202 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE OF MUSKEGON | |||||||||
| 1903 MARQUETTE AVE | MUSKEGON | MI | 49442 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE OF OWOSSO | |||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE OF PORT HURON | |||||||||
| 3403 LAPEER RD | PORT HURON | MI | 48060 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE CENTER FOR GRADUATE STUDIES | |||||||||
| 1116 W BRISTOL RD | FLINT | MI | 48507 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | false |
| BAKER COLLEGE PROFESSIONAL SERVICES INC | |||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | MGMT & ADMIN | MI | 501(C)(3) | 11 - Type I | BAKER COLLEGE INC | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | true | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |