JEWELL EDUCATIONAL FUND: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- JEWELL EDUCATIONAL FUND (EIN 38-2958545)
- Tax period
- 2012-09-01 to 2013-08-31
- Filed
- 2014-04-08
- IRS object ID
- 201440989349301014
- 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 F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-08T17:01:16-05:00 | 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 | 382958545 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWELL EDUCATIONAL FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JEWE | 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 | BOARD OF DIRECTORS & TREAS./SECR. | Title |
| Date Signed | 2014-04-08 | 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 | ROBERT JEWELL | BusinessNameLine1 |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W Bristol Rd | AddressLine1 |
| City | Flint | City |
| State | MI | State |
| ZIP Code | 48507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 81439200 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BAKER.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1990 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | JEWELL EDUCATIONAL FUND PROVIDES SUPPORT TO BAKER COLLEGE OR ANY OF ITS SUBSIDIARIES FOR FUNDING SCHOLARSHIPS, CAPITAL IMPROVEMENTS, EDUCATIONALLY RELATED PROJECTS, AND RESEARCH AND TRAINING. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 8 | TotalNbrVolunteers |
| Total Gross UBI | -23203 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -23205 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3006312 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 32113994 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 5902599 | InvestmentIncomePriorYear |
| Investment Income Current Year | 11153821 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 13328 | OtherRevenuePriorYear |
| Other Revenue Current Year | 161 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8922239 | TotalRevenuePriorYear |
| Total Revenue Current Year | 43267976 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5060214 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 6100189 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | 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 | 429889 | OtherExpensePriorYear |
| Other Expenses Current Year | 470840 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5490103 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6571029 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3432136 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 36696947 | RevenuesLessExpensesCY |
| Total Assets BOY | 178743988 | TotalAssetsBOY |
| Total Assets EOY | 218659579 | TotalAssetsEOY |
| Total Liabilities BOY | 186115 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 295141 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 178557873 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 218364438 | NetAssetsOrFundBalancesEOY |
| Mission Description | JEWELL EDUCATIONAL FUND PROVIDES SUPPORT TO BAKER COLLEGE OR ANY OF ITS SUBSIDIARIES FOR FUNDING THE FOLLOWING: SCHOLARSHIPS FOR ACADEMICALLY QUALIFIED STUDENTS AND STUDENTS WITH DEMONSTRATED FINANCIAL NEED, CAPITAL IMPROVEMENTS, EDUCATIONALLY RELATED PROJECTS OF THE COLLEGE OR SUBSIDIARIES, RESEARCH AND TRAINING BY THE COLLEGE'S FACULTY, PARTICIPATION IN JOINT VENTURES WITH OTHER EDUCATIONAL ORGANIZATIONS AND FOR THE COLLEGE'S COMMUNITY PURPOSES. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 6100189 | Expense |
| Grants | 6100189 | Grants |
| Revenue | 161 | Revenue |
| Description | JEWELL EDUCATIONAL FUND GAVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS IN ORDER TO PROVIDE SCHOLARSHIPS IN THE AMOUNT OF $5,690,422 TO 3,913 STUDENTS OF BAKER COLLEGE ORGANIZATIONS. JEWELL EDUCATIONAL FUND ALSO AWARDED GRANTS IN THE AMOUNT OF $56,216 TO BAKER COLLEGE ORGANIZATIONS. THESE GRANTS WILL IMPROVE THE QUALITY OF THE STUDENTS' EDUCATION BY: DEVELOPING MENTORING PROGRAMS AND CREATING ACTIVE LEARNING ASSETS, MODULES, SIMULATIONS, AND LABS TO FURTHER CLASSROOM LEARNING THROUGH HANDS-ON EXPERIENCE. | Description |
| Total Program Service Expense | 6100189 | 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 | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | true | 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 | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | 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 | true | GrantsToOrganizations |
| Grants To Individuals | false | 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 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | true | ForeignFinancialAccount |
| Name Of Foreign Country | CJ | NameOfForeignCountry |
| Name Of Foreign Country | EI | NameOfForeignCountry |
| 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 |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | 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 | false | CompensationProcessCEO |
| Compensation Process Other | false | 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 RD | AddressLine1 |
| City | Flint | City |
| State | MI | State |
| ZIP Code | 48507 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 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 DIRECTORS & VICE PRESIDENT | 1.00 | 20.00 | X | X | 0 | 138024 | 28001 |
| ROBERT JEWELL | |||||||
| BOARD OF DIRECTORS & PRESIDENT | 1.00 | 2.00 | X | X | 0 | 0 | 0 |
| TIFFANY DAVIS | |||||||
| BOARD OF DIRECTORS & TREAS./SECR. | 1.00 | 50.00 | X | X | 0 | 187762 | 38136 |
| DANIEL THILL | |||||||
| BOARD OF DIRECTORS | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| F JAMES CUMMINS | |||||||
| BOARD OF DIRECTORS | 1.00 | 50.00 | X | 0 | 356226 | 98406 | |
| JACK ENNEST | |||||||
| BOARD OF DIRECTORS | 1.00 | 0 | X | 0 | 0 | 0 | |
| MERIAM LEEKE | |||||||
| BOARD OF DIRECTORS | 1.00 | 1.00 | X | 0 | 0 | 0 | |
| SUSAN EBELING | |||||||
| BOARD OF DIRECTORS | 1.00 | 2.00 | X | 0 | 0 | 0 | |
| WAYNE SCHAEFFER | |||||||
| BOARD OF DIRECTORS | 1.00 | 0 | X | 0 | 0 | 0 | |
| WENDY HEMINGWAY | |||||||
| BOARD OF DIRECTORS | 1.00 | 2.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 682012 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 164543 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Related Organizations | 32100000 | RelatedOrganizations |
| All Other Contributions | 13994 | AllOtherContributions |
| Total Contributions | 32113994 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| Total Revenue ColumnTotalRevenueColumn |
|---|
| 0 |
| 0 |
| 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 | 0 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3872527 | TotalRevenueColumn |
| Unrelated Business Revenue | -23203 | UnrelatedBusinessRevenue |
| Exclusion | $3,895,730 | 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 |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 45452518 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 38171224 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 7281294 | Securities |
| Other | 0 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7281294 | TotalRevenueColumn |
| Exclusion | $7,281,294 | 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 INCOME | 900099 | 161 | 161 |
| 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 | 161 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 43267976 | TotalRevenueColumn |
| Related Or Exempt Function Income | 161 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -23203 | UnrelatedBusinessRevenue |
| Exclusion | $11,177,024 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6100189 | Total |
| Program Services | 6100189 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
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 | 0 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
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 | 0 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
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 | 449275 | Total |
| Management And General | 449275 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 90 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
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 | 0 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21475 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 21475 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6571029 | Total |
| Program Services | 6100189 | ProgramServices |
| Management And General | 470840 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Joint Costs TotalJointCosts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7145268 | BOY |
| EOY | 12524657 | 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 |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 100 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 0 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 0 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 142074114 | BOY |
| EOY | 155865686 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29524606 | BOY |
| EOY | 50269136 | 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 | 0 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 178743988 | BOY |
| EOY | 218659579 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141319 | BOY |
| EOY | 196177 | 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 | 44796 | BOY |
| EOY | 98964 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 186115 | BOY |
| EOY | 295141 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 178080776 | BOY |
| EOY | 217870586 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 420800 | BOY |
| EOY | 433563 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56297 | BOY |
| EOY | 60289 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 178557873 | BOY |
| EOY | 218364438 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 178743988 | BOY |
| EOY | 218659579 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 36696947 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 3156384 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -46766 | 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 | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (12 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | AmountAmount |
|---|---|---|---|
| BAKER COLLEGE OF ALLEN PARK | |||
| 743075712 | 2 | false | $694,356 |
| BAKER COLLEGE OF AUBURN HILLS | |||
| 383474279 | 2 | false | $468,945 |
| BAKER COLLEGE | |||
| 381948719 | 2 | false | $0 |
| BAKER COLLEGE OF CADILLAC | |||
| 383333920 | 2 | false | $310,529 |
| BAKER COLLEGE CENTER FOR GRADUATE STUDIES | |||
| 383177823 | 2 | false | $617,969 |
| BAKER COLLEGE OF CLINTON TOWNSHIP | |||
| 383474281 | 2 | false | $883,135 |
| BAKER COLLEGE OF FLINT | |||
| 380321740 | 2 | false | $1,071,547 |
| BAKER COLLEGE OF JACKSON | |||
| 383148566 | 2 | false | $467,548 |
| BAKER COLLEGE OF MUSKEGON | |||
| 381895805 | 2 | false | $817,941 |
| BAKER COLLEGE OF OWOSSO | |||
| 382805044 | 2 | false | $498,438 |
| BAKER COLLEGE OF PORT HURON | |||
| 382901703 | 2 | false | $246,265 |
| BAKER COLLEGE PROFESSIONAL SERVICES | |||
| 383043861 | 5 | false | $16,772 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 12 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 6093445 | SumOfAmounts |
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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 56297 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 3992 | InvestmentEarningsOrLosses |
| End Of Year Balance | 60289 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 53266 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 3031 | InvestmentEarningsOrLosses |
| End Of Year Balance | 56297 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 47783 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 5483 | InvestmentEarningsOrLosses |
| End Of Year Balance | 53266 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 0 | BeginningOfYearBalance |
| Contributions | 46109 | Contributions |
| Investment Earnings Or Losses | 1674 | InvestmentEarningsOrLosses |
| End Of Year Balance | 47783 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| End Of Year Balance | 0 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Financial Derivatives FinancialDerivatives
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ALTERNATIVE INVESTMENTS | Description |
| Book Value | 50269136 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 50269136 | TotalOfBookValueSecurities |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO CAMPUSES | Description |
| Amount | $98,964 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 98964 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 8218141 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3156384 | NetUnrealizedGainsInvestments |
| Other Revenues | 0 | OtherRevenues |
| Revenue Not Rptd F990 | 3156384 | RevenueNotRptdF990 |
| Revenue Subtotal | 5061757 | RevenueSubtotal |
| Other Revenues Not Included | 38206219 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 38206219 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 43267976 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 527056 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 0 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 527056 | ExpensesSubtotal |
| Other Expenses Not Included | 6043973 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 6043973 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6571029 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Intended uses of endowment funds | Schedule D, Part V, Line 4 | THE QUASI-ENDOWMENT FUNDS GIVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS TO PROVIDE SCHOLARSHIPS AND GRANTS WHICH IMPROVE THE QUALITY OF THE STUDENTS' EDUCATION BY FOCUSING ON STUDENT RETENTION AND ADVISING, HANDS-ON LABORATORY EXPERIENCE, AND INCREASING SKILLS IN MATHEMATICS. THE PERMANENT AND TERM ENDOWMENT FUNDS GIVE FINANCIAL ASSISTANCE TO BAKER COLLEGE ORGANIZATIONS TO PROVIDE SCHOLARSHIPS. |
| 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 AT AUGUST 31, 2013, 2012 AND 2011. |
| Other revenues in form 990 not in audited financial statements | Schedule D, Part XI, Line 4b | TRANSFERS FROM RELATED ORGANIZATIONS - 32100000; SCHOLARSHIPS - 6043293; CONTRIBUTIONS - 5140; INVESTMENT INCOME - 34583; UBTI - 23203; |
| Other expenses in form 990 not in audited financial statements | Schedule D, Part XII, Line 4b | SCHOLARSHIPS - 6043293; RYDER CUP GRANT EXPENSE - 680; |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted | Total ExpendituresTotalExpenditures |
|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | INVESTMENTS | 18965000 |
| EUROPE (INCLUDING ICELAND AND GREENLAND) | INVESTMENTS | 1816000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Amount Spent | 20781000 | TotalAmountSpent |
| Transfer To Foreign Corp | true | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | true | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | true | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Method used to account for expenditures on organization's financial statements | Schedule F, Part I, Line 3 | CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL |
| Method used to account for expenditures on organization's financial statements | Schedule F, Part I, Line 3 | CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (11 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| BAKER COLLEGE OF ALLEN PARK | |||||||
| 450 ENTERPRISE DR | ALLEN PARK | MI | 48101 | 743075712 | 501(C)(3) | 694356 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE OF AUBURN HILLS | |||||||
| 1500 UNIVERSITY DR | AUBURN HILLS | MI | 48326 | 383474279 | 501(C)(3) | 468945 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE OF CADILLAC | |||||||
| 9600 EAST 13TH ST | CADILLAC | MI | 49601 | 383333920 | 501(C)(3) | 310529 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE CENTER FOR GRADUATE STUDIES | |||||||
| 1050 WEST BRISTOL RD | FLINT | MI | 48507 | 383177823 | 501(C)(3) | 617969 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE OF CLINTON TOWNSHIP | |||||||
| 34950 LITTLE MACK AVE | CLINTON TOWNSHIP | MI | 48035 | 383474281 | 501(C)(3) | 883135 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE OF FLINT | |||||||
| 1050 WEST BRISTOL RD | FLINT | MI | 48507 | 380321740 | 501(C)(3) | 1071547 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE OF JACKSON | |||||||
| 2800 SPRINGPORT RD | JACKSON | MI | 49202 | 383148566 | 501(C)(3) | 467548 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE OF MUSKEGON | |||||||
| 1903 MARQUETTE AVE | MUSKEGON | MI | 49442 | 381895805 | 501(C)(3) | 817941 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE OF OWOSSO | |||||||
| 1020 SOUTH WASHINGTON ST | OWOSSO | MI | 48867 | 382805044 | 501(C)(3) | 498438 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE OF PORT HURON | |||||||
| 3403 LAPEER RD | PORT HURON | MI | 48060 | 382901703 | 501(C)(3) | 246265 | OPERATIONS/SCHOLARSHIPS |
| BAKER COLLEGE PROFESSIONAL SERVICES INC | |||||||
| 1050 WEST BRISTOL RD | FLINT | MI | 48507 | 383043861 | 501(C)(3) | 16772 | OPERATIONS/SCHOLARSHIPS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 11 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
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 | FOR JEWELL EDUCATIONAL FUND GRANTS, BAKER COLLEGE ORGANIZATIONS SUBMIT AN APPLICATION WHICH DETAILS THE EDUCATIONAL PURPOSE OF THE GRANT AND THE BUDGETED EXPENDITURES NECESSARY TO FUND THE GRANT. THE JEWELL EDUCATIONAL FUND FACULTY PROJECT COMMITTEE REVIEWS THE APPLICATIONS AND MAKES THE FINAL DECISION ON WHICH PROJECTS ARE APPROVED. ONCE APPROVED, BAKER COLLEGE ORGANIZATIONS SUBMIT SUPPORTING DOCUMENTATION OF THEIR EXPENDITURES TO THE SYSTEM BUSINESS OFFICE FOR REIMBURSEMENT. SCHOLARSHIPS ARE PROVIDED TO STUDENTS BASED ON NEEDS ASSESSMENTS AND/OR PERFORMANCE. THE FINANCIAL AID OFFICE FOR EACH BAKER COLLEGE ORGANIZATION MONITORS EACH STUDENT TO ENSURE COMPLIANCE WITH THE AWARD. A LIST OF ELIGIBLE STUDENTS IS SUBMITTED TO THE SYSTEM BUSINESS OFFICE ANNUALLY FOR REIMBURSEMENT FROM THE JEWELL EDUCATIONAL FUND. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
Form990 Schedule J Part II Form990ScheduleJPartII (3 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 DIRECTORS & VICE PRESIDENT | 0 | 123080 | 0 | 0 | 0 | 14944 | 0 | 12500 | 0 | 15501 | 0 | 166025 | 0 | 0 |
| F JAMES CUMMINS | ||||||||||||||
| BOARD OF DIRECTORS | 0 | 304705 | 0 | 42376 | 0 | 9145 | 0 | 85000 | 0 | 13406 | 0 | 454632 | 0 | 0 |
| TIFFANY DAVIS | ||||||||||||||
| BOARD OF DIRECTORS & TREAS./SECR. | 0 | 160127 | 0 | 22960 | 0 | 4675 | 0 | 16517 | 0 | 21619 | 0 | 225898 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Arrangement used to establish the top management official's compensation | Schedule J, Part I, Line 3 | THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND; THE TOP MANAGEMENT OFFICIAL'S COMPENSATION IS PAID AND DETERMINED BY A RELATED TAX-EXEMPT ORGANIZATION. |
| Supplemental nonqualified retirement plan | Schedule J, Part I, Line 4b | 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. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 THE JEWELL EDUCATIONAL FUND. |
| 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 THE JEWELL EDUCATIONAL FUND, 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, VICE PRESIDENT, AND TREASURER/SECRETARY APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN AND A BOARD SUMMARY REPORT PREPARED BY THE PAID TAX RETURN PREPARERS WHICH HIGHLIGHTED KEY AREAS OF THE FORM 990. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. |
| Conflict of interest policy | Form 990, Part VI, Section B, Line 12c | THE CONFLICT OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST TO THE SYSTEM AND CAMPUS BUSINESS OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE SYSTEM BUSINESS OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE SYSTEM BUSINESS OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE SYSTEM BUSINESS OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN THE CONFORMITY WITH SUCH DETERMINATION. |
| PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL | FORM 990, PART VI, LINE 15A | PRESIDENT ROBERT JEWELL, TOP MANAGEMENT OFFICIAL, DOES NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. |
| PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS | FORM 990, PART VI, LINE 15B | THE ORGANIZATION'S OTHER OFFICERS DO NOT RECEIVE COMPENSATION FROM THE JEWELL EDUCATIONAL FUND. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. |
| 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 | UBIT - -23203; CAPITAL ASSET TRANSFER - -23563; |
| REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 | FORM 990, PART XII, LINE 3B | IN ACCORDANCE WITH THE SINGLE AUDIT ACT AND AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2012. THE JEWELL EDUCATIONAL FUND 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 |
|---|---|---|---|---|---|---|---|---|---|
| BAKER COLLEGE INC | |||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | EDUCATION | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF AUBURN HILLS | |||||||||
| 1500 UNIVERSITY DR | AUBURN HILLS | MI | 48326 | SCHOOL | MI | 501(C)(3) | 2 | BAKER COLLEGE INC | 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 | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | 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 | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |