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Baker of Muskegon: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
Baker of Muskegon (EIN 38-1895805)
Tax period
2011-09-01 to 2012-08-31
Filed
2013-04-12
IRS object ID
201301029349300755
Schema version
2011v1.2
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-04-12T12:00:39-05:00Timestamp
Tax Period End Date2012-08-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CROWE HORWATH LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line19600 Brownsboro RoadAddressLine1
Address Line2Suite 400AddressLine2
CityLouisvilleCity
StateKYState
ZIP Code402411122ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-09-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN381895805EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1BAKER COLLEGE OF MUSKEGONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlBAKENameControl
Phone8107664280Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11050 W Bristol RdAddressLine1
CityFlintCity
StateMIState
ZIP Code48507ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameTIFFANY DAVISName
TitleTREASURERTitle
Date Signed2013-04-08DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameRachel SpurlockName
PTINP00520729PTIN
Phone5023263996Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

FieldValueIRS element (for citing)
Business Name Line1OLLIE COGGIN IIIBusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11903 Marquette AveAddressLine1
CityMuskegonCity
StateMIState
ZIP Code49442ZIPCode
FieldValueIRS element (for citing)
Gross Receipts41187429GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.BAKER.EDUWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1988YearFormation
State Legal DomicileMIStateLegalDomicile
Activity Or Mission DescriptionPROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS.ActivityOrMissionDescription
Nbr Voting Members Governing Body10NbrVotingMembersGoverningBody
Nbr Independent Voting Members6NbrIndependentVotingMembers
Total Nbr Employees735TotalNbrEmployees
Total Nbr Volunteers8TotalNbrVolunteers
Total Gross UBI73264TotalGrossUBI
Net Unrelated Business Txbl Income-61933NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year604912ContributionsGrantsPriorYear
Contributions Grants Current Year699640ContributionsGrantsCurrentYear
Program Service Revenue Prior Year45594661ProgramServiceRevenuePriorYear
Program Service Revenue CY40312476ProgramServiceRevenueCY
Investment Income Prior Year-144400InvestmentIncomePriorYear
Investment Income Current Year-45171InvestmentIncomeCurrentYear
Other Revenue Prior Year155918OtherRevenuePriorYear
Other Revenue Current Year126775OtherRevenueCurrentYear
Total Revenue Prior Year46211091TotalRevenuePriorYear
Total Revenue Current Year41093720TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year8969559GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY6071004GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year17507071SalariesEtcPriorYear
Salaries Etc Current Year17042085SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year16940177OtherExpensePriorYear
Other Expenses Current Year15792198OtherExpensesCurrentYear
Total Expenses Prior Year43416807TotalExpensesPriorYear
Total Expenses Current Year38905287TotalExpensesCurrentYear
Revenues Less Expenses Prior Year2794284RevenuesLessExpensesPriorYear
Revenues Less Expenses CY2188433RevenuesLessExpensesCY
Total Assets BOY59921700TotalAssetsBOY
Total Assets EOY61494182TotalAssetsEOY
Total Liabilities BOY6917802TotalLiabilitiesBOY
Total Liabilities EOY6352665TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY53003898NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY55141517NetAssetsOrFundBalancesEOY
Mission DescriptionPROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense30540066Expense
Grants6071004Grants
Revenue40346267Revenue
DescriptionTHE 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 MUSKEGON PROVIDES CERTIFICATE, ASSOCIATE, AND BACHELOR DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR 2011-12 FISCAL YEAR, BAKER COLLEGE OF MUSKEGON HAD A TOTAL OF 5,872 STUDENTS WITH A TOTAL OF 163,766 CREDIT HOURS. $5,056,854 WAS AWARDED IN SCHOLARSHIPS TO 3,443 STUDENTS.Description
Total Program Service Expense30540066TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationstrueGrantsToOrganizations
Grants To IndividualstrueGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondstrueTaxExemptBonds
Invest Tax Exempt BondsfalseInvestTaxExemptBonds
Escrow AccountfalseEscrowAccount
On Behalf Of IssuerfalseOnBehalfOfIssuer
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MembertrueBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10969525NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees735NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledtrueForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members10NbrVotingGoverningBodyMembers
Number Independent Voting Members6NumberIndependentVotingMembers
Family Or Business RelationshiptrueFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholderstrueMembersOrStockholders
Election Of Board MemberstrueElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1TIFFANY DAVISBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number8107664280TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11050 W BRISTOL ROADAddressLine1
CityFLINTCity
StateMIState
ZIP Code48507ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIXInfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
EDWARD KURTZ
BOARD OF REGENTS & ASSISTANT SECRETARY1.00XX013802426877
OLLIE COGGIN III
PRESIDENT40.00XX174010030570
BC THOMPSON
BOARD OF REGENTS1.00X000
BRUCE FOX
BOARD OF REGENTS1.00X000
DANIEL THILL
BOARD OF REGENTS1.00X000
F JAMES CUMMINS
BOARD OF REGENTS1.00X035994697557
GARY OSTROM
BOARD OF REGENTS1.00X000
GORDON MACDONALD
BOARD OF REGENTS (PARTIAL)1.00X000
MARY BOYD
BOARD OF REGENTS1.00X000
MERIAM LEEKE
BOARD OF REGENTS1.00X000
ROBERT JEWELL
BOARD OF REGENTS1.00X000
DEANNA BURT
V.P. ACADEMICS40.00X92784026070
KATHY JACOBSON
V.P. ADMISSIONS40.00X130161018424
MANIFA DENNISON
V.P. FINANCE40.00X124396030235
MICHAEL HELSEN
V.P. STUDENT SERVICES40.00X129576023622
SUSAN BERGMANS
SECRETARY & PT FACULTY20.00X1908500
TIFFANY DAVIS
TREASURER1.00X018563632985
FieldValueIRS element (for citing)
Total Reportable Comp From Org670012TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs683606TotalReportableCompFrmRltdOrgs
Total Other Compensation286340TotalOtherCompensation
Number Individuals GT100 K4NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
SYSCO GRAND RAPIDS LLC
3700 SYSCO CT SEGRAND RAPIDSMI495122043FOOD DELIVERY369502
DELL MARKETING LP
PO BOX 643561PITTSBURGHPA152643561EQUIPMENT, SERVICE & MAINTENANCE274346
H&H LAWN SERVICE AND SNOWPLOWING LLC
925 WITHAM RDN MUSKEGONMI494452413FACILITY SERVICE - ONSITE139804
KONICA MINOLTA PREMIER FINANCE
4388 COLLECTION CENTER DRCHICAGOIL606930043COPY MACHINE MAINTENANCE116133
FieldValueIRS element (for citing)
Number Of Contractors GT100 K4NumberOfContractorsGT100K
Related Organizations699640RelatedOrganizations
Total Contributions699640TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES9000993482092934820929
BOOKSTORE SALES45121137344313734431
DORM AND HOUSING72100015777801577780
FOOD SERVICE722100178256178256
CEU INCOME90009910801080

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Program Service Revenue40312476TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column41338TotalRevenueColumn
Exclusion$41,338ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Gross Rents GrossRents

FieldValueIRS element (for citing)
Personal3143Personal

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real0Real
Personal3143Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column3143TotalRevenueColumn
Exclusion$3,143ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Other7200Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Other93709Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities0Securities
Other-86509Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-86509TotalRevenueColumn
Exclusion-$86,509ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnUnrelated Business RevenueUnrelatedBusinessRevenueRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncomeExclusionExclusionAmount
FOOD & SOUVENIR STORE4532207326473264
MISCELLANEOUS9000993379133791
VENDING MACHINE INCOME90009916577$16,577

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue123632TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column41093720TotalRevenueColumn
Related Or Exempt Function Income40346267RelatedOrExemptFunctionIncome
Unrelated Business Revenue73264UnrelatedBusinessRevenue
Exclusion-$25,451ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total1014150Total
Program Services1014150ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total5056854Total
Program Services5056854ProgramServices

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total835715Total
Program Services450568ProgramServices
Management And General385147ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total5456Total
Program Services5456ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total12828485Total
Program Services10258375ProgramServices
Management And General2570110ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total652161Total
Program Services512005ProgramServices
Management And General140156ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total1764536Total
Program Services1292162ProgramServices
Management And General472374ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total955732Total
Program Services808035ProgramServices
Management And General147697ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total23504Total
Management And General23504ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total70525Total
Management And General70525ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total0Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total0Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total1474383Total
Program Services1023337ProgramServices
Management And General451046ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total1201259Total
Management And General1201259ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1821034Total
Program Services1175762ProgramServices
Management And General645272ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total314779Total
Program Services240923ProgramServices
Management And General73856ManagementAndGeneral

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total1342382Total
Program Services1192153ProgramServices
Management And General150229ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total169294Total
Program Services71189ProgramServices
Management And General98105ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total564532Total
Program Services280234ProgramServices
Management And General284298ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total39628Total
Program Services23777ProgramServices
Management And General15851ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total4258238Total
Program Services2833455ProgramServices
Management And General1424783ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total236274Total
Program Services141764ProgramServices
Management And General94510ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
COST OF SALES - BOOKSTORE29382042938204
BAD DEBT881539881539
LIBRARY EXPENSE201387201387
COST OF SALES - FOOD SERVICES119530119530

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total135706Total
Program Services19207ProgramServices
Management And General116499ManagementAndGeneral
Fundraising0Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total38905287Total
Program Services30540066ProgramServices
Management And General8365221ManagementAndGeneral
Fundraising0Fundraising

Total Joint Costs TotalJointCosts

FieldValueIRS element (for citing)
Total0Total

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY3492BOY
EOY3492EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY14937361BOY
EOY12856709EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY172739BOY
EOY4078812EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY1754709BOY
EOY1443954EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY129182BOY
EOY102375EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis67117727LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec25882375LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY40016830BOY
EOY41235352EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
BOY129374BOY
EOY119344EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY2778013BOY
EOY1654144EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY59921700BOY
EOY61494182EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY1754664BOY
EOY1802811EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY4980000BOY
EOY4440000EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY183138BOY
EOY109854EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY6917802BOY
EOY6352665EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY53003898BOY
EOY55141517EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY53003898BOY
EOY55141517EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY59921700BOY
EOY61494182EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses2188433ReconcilationRevenueExpenses
Reconcilation Other Changes-50814ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit RequiredtrueFederalGrantAuditRequired
Federal Grant Audit PerformedtrueFederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis2537832OtherCostOrOtherBasis
Book Value2537832BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis14475372OtherCostOrOtherBasis
Depreciation8306677Depreciation
Book Value6168695BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis36830618OtherCostOrOtherBasis
Depreciation8062849Depreciation
Book Value28767769BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis7695831OtherCostOrOtherBasis
Depreciation5729645Depreciation
Book Value1966186BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis5578074OtherCostOrOtherBasis
Depreciation3783204Depreciation
Book Value1794870BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings41235352TotalOfBookValueLandBuildings
Federal Income Tax Liability0FederalIncomeTaxLiability

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionSCHOLARSHIP PAYABLE - FUNDEDDescription
Amount$109,854Amount
FieldValueIRS element (for citing)
Total Of Amounts109854TotalOfAmounts
Total Revenue41093720TotalRevenue
Total Expenses38905287TotalExpenses
Excess Or Deficit For Year2188433ExcessOrDeficitForYear
Net Unrealized GL On Investments-914NetUnrealizedGLOnInvestments
Other$1,000,000OtherAmount
Total Adjustments999086TotalAdjustments
Excess Or Deficit Per FS3187519ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt35263567TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments-914NetUnrealizedGainsInvestments
Other Revenues160745OtherRevenues
Revenue Not Rptd F990159831RevenueNotRptdF990
Revenue Subtotal35103736RevenueSubtotal
Other Revenues Not Included5989984OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt5989984RevenueNotRptdOnFinStmt
Total Revenue Per Form99041093720TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt32076048TotExpensesEtcAuditedFinclStmt
Other Expenses Included160745OtherExpensesIncluded
Expenses Not Rptd F990160745ExpensesNotRptdF990
Expenses Subtotal31915303ExpensesSubtotal
Other Expenses Not Included6989984OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt6989984ExpensesNotRptdOnFinStmt
Total Expenses Per Form99038905287TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
FIN 48 (ASC 740) footnoteSchedule D, Part X, Line 2THE 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, 2012, 2011, AND 2010. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION BY U.S. FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2008 AND FOR ALL STATE INCOME TAXES THROUGH 2008. 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, 2012, 2011, AND 2010.
Other changes in net assetsSchedule D, Part XI, Line 8CONTRIBUTIONS TO RELATED ORGANIZATIONS - 1000000;
Other revenues in audited financial statements not in form 990Schedule D, Part XII, Line 2dRESIDENCE HALL - RA EXPENSE - 49851; RESIDENCE HALL - OTHER INCOME - 5420; RESIDENCE HALL - DISCOUNTS - 105461; BOOKSTORE ADJUSTMENT - 13;
Other revenues in form 990 not in audited financial statementsSchedule D, Part XII, Line 4bCONTRIBUTIONS FROM RELATED ORGANIZATIONS - 699640; BAD DEBT EXPENSE - 881539; SCHOLARSHIPS - 4381572; SS-FOOD COST OF SALES - 27233;
Other expenses in audited financial statements not in form 990Schedule D, Part XIII, Line 2dRESIDENCE HALL - RA EXPENSE - 49851; RESIDENCE HALL - OTHER INCOME - 5420; RESIDENCE HALL - DISCOUNTS - 105461; BOOKSTORE ADJUSTMENT - 13;
Other expenses in form 990 not in audited financial statementsSchedule D, Part XIII, Line 4bCONTRIBUTIONS FROM RELATED ORGANIZATIONS - 699640; CONTRIBUTIONS TO RELATED ORGANIZATIONS - 1000000; BAD DEBT EXPENSE - 881539; SCHOLARSHIPS - 4381572; SS-FOOD COST OF SALES - 27233;

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedtrueGovernmentFinancialAidReceived
Government Financial Aid RevokedfalseGovernmentFinancialAidRevoked
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

FieldValueIRS element (for citing)
IdentifierFinancial aid or assistance from a governmental agencyIdentifier
Return ReferenceSchedule E, Line 6aReturnReference
ExplanationBAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS.Explanation

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEIN Of RecipientEINOfRecipientIRC SectionIRCSectionAmount Of Cash GrantAmountOfCashGrantAmount Of Non Cash AssistanceAmountOfNonCashAssistanceMethod Of ValuationMethodOfValuationDescription Of Non Cash AssistanceDescriptionOfNonCashAssistancePurpose Of GrantPurposeOfGrant
BAKER COLLEGE PROFESSIONAL SERVICES INC
1050 W BRISTOL RDFLINTMI48507383043861501 (C) (3)10000000N/AN/AOPERATING SUPPORT
UNITED WAY OF LAKESHORE
31 E CLAY AVEMUSKEGONMI494430207381426895501 (C) (3)100000N/AN/AGENERAL SUPPORT
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants2TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations0TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (19 entries)

Type Of GrantTypeOfGrantNumber Of RecipientsNumberOfRecipientsAmount Of Cash GrantAmountOfCashGrantAmount Of Non Cash AssistanceAmountOfNonCashAssistanceMethod Of ValuationMethodOfValuationDescription Of Non Cash AssistanceDescriptionOfNonCashAssistance
ADULT EDUCATION SCHOLARSHIP II (AESII)13283190N/AN/A
ALTERNATIVE EDUCATION SCHOLARSHIP II (ALES2)19452150N/AN/A
ADULT TRANSFER SCHOLARSHIP (ATS)394930N/AN/A
BAKER COLLEGE CAREER SCHOLARSHIP (BCCS)1201119850N/AN/A
BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES)541569570N/AN/A
BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS)24591850N/AN/A
BOARD OF REGENTS SCHOLARSHIP (BRS)2459787280N/AN/A
BAKER COLLEGE GRANT (BCG)81010357690N/AN/A
BAKER COLLEGE MERIT AWARD (BCRS)147118265060N/AN/A
OUT-OF-STATE GRANT (OSG)581054610N/AN/A
KURTZ SCHOLARSHIP (KURTZ)125000N/AN/A
MICHIGAN NATIONAL GUARD (MINAG)225620N/AN/A
PROGRAM CHAMPION SCHOLARSHIP (PCS)214250N/AN/A
PARA-PRO EDUCATION SCHOLARSHIP (PPES)113200N/AN/A
PRO START SCHOLARSHIP (PROST)130000N/AN/A
RC BOOK SCHOLARSHIP (RCS)17500N/AN/A
OTHER W (OTHRW)9152720N/AN/A
PORTER SCHOLARSHIP (PORTR)18194430N/AN/A
JEWELL EDUCATION FUND (JEF)5916529640N/AN/A

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierProcedures for monitoring use of grant fundsIdentifier
Return ReferenceSchedule I, Part I, Line 2ReturnReference
ExplanationSCHOLARSHIPS 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

FieldValueIRS element (for citing)
Compensation CommitteeXCompensationCommittee
Form990 Of Other OrganizationsXForm990OfOtherOrganizations
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlantrueSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments
Initial Contract ExceptionfalseInitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
EDWARD KURTZ
012308000014944012500014377016490100
F JAMES CUMMINS
030454904732208075084500013057045750300
MANIFA DENNISON
10815401594203000111650190700154631000
MICHAEL HELSEN
111654015942019800111650124570153198000
OLLIE COGGIN III
150000016200078100150000155700204580000
TIFFANY DAVIS
015346602564006530015535017450021862100

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierSupplemental nonqualified retirement planIdentifier
Return ReferenceSchedule J, Part I, Line 4bReturnReference
ExplanationF. 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, 2012. HIS BALANCE UNDER THE PLAN IS $533,397 AS OF AUGUST 31, 2012.Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1MICHIGAN FINANCE AUTHORITYBusinessNameLine1
FieldValueIRS element (for citing)
Issuer EIN800596186IssuerEIN
CUSIP Number594519N71CUSIPNumber
Date Issued2008-07-30DateIssued
Issue Price6000000IssuePrice
Description Of PurposePURCHASE REAL PROPERTYDescriptionOfPurpose
DefeasedfalseDefeased
On Behalf Of IssuerfalseOnBehalfOfIssuer
Pool FinancingfalsePoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

FieldValueIRS element (for citing)
Amount Retired1560000AmountRetired
Amount Bond Defeased0AmountBondDefeased
Total Proceeds6000000TotalProceeds
Amount In Reserve Fund0AmountInReserveFund
Capitalized Interest0CapitalizedInterest
Refunding Escrow0RefundingEscrow
Issuance Costs From Proceeds95300IssuanceCostsFromProceeds
Credit Enhancement7323CreditEnhancement
Working Capital Expenditures0WorkingCapitalExpenditures
Capital Expenditures5897377CapitalExpenditures
Other Spent Proceeds0OtherSpentProceeds
Amount Unspent0AmountUnspent
Year Of Subst Completion2009YearOfSubstCompletion
Current RefundingfalseCurrentRefunding
Advance RefundingfalseAdvanceRefunding
Final Allocation MadetrueFinalAllocationMade
Adequate Books And Recds MaintaindtrueAdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

FieldValueIRS element (for citing)
Owning Bond Financed PropertyfalseOwningBondFinancedProperty
Any Lease ArrangementsfalseAnyLeaseArrangements
Mngment Cntrct Bond Financd PrprtyfalseMngmentCntrctBondFinancdPrprty
Any Research AgreementsfalseAnyResearchAgreements
Prcntge Prvt Business Use By Others0.0000PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI0.0000PercentageOfPrvtBusinessReUBI
Total Private Business Use0.0000TotalPrivateBusinessUse
Post Issuance Compliance ProcdrsfalsePostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

FieldValueIRS element (for citing)
Form8038 T FiledfalseForm8038TFiled
Variable Rate IssuetrueVariableRateIssue
Hedge Identified In Books And RecdsfalseHedgeIdentifiedInBooksAndRecds
Term Of Hedge0.0TermOfHedge
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGIC
Term Of GIC0.0TermOfGIC
Gross Proceeds InvestedfalseGrossProceedsInvested
Exception To RebatetrueExceptionToRebate

Form990 Schedule K Part VI Form990ScheduleKPartVI (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ISSUER NAME AND EINPART I, COLUMN (A)THE MICHIGAN FINANCE AUTHORITY ("MFA") IS THE SUCCESSOR IN INTEREST TO THE MICHIGAN HIGHER EDUCATION FACILITIES AUTHORITY ("MHEFA"), PURSUANT TO MICHIGAN EXECUTIVE ORDER 2010-2. EFFECTIVE MAY 30, 2010, ALL THE POWERS, RIGHTS, RESPONSIBILITES AND DUTIES OF MHEFA WERE TRANSFERRED TO MFA PURSUANT TO EXECUTIVE ORDER 2010-2.
WRITTEN PROCEDURES TO ENSURE COMPLIANCEPART VTHE COLLEGE IS WORKING TO ESTABLISH WRITTEN PROCEDURES TO ENSURE THAT VIOLATIONS OF FEDERAL TAX REQUIREMENTS ARE TIMELY IDENTIFIED AND CORRECTED THROUGH THE VOLUNTARY CLOSING AGREEMENT PROGRAM.

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1SUSAN BERGMANSBusinessNameLine1
FieldValueIRS element (for citing)
RelationshipDAUGHTER OF ROBERT JEWELL, BOARD OF REGENTSRelationship
Amount Of Transaction19085AmountOfTransaction
Description Of TransactionCOMPENSATIONDescriptionOfTransaction
Sharing Of RevenuesfalseSharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Family/business relationships amongst interested personsForm 990, Part VI, Section A, Line 2ROBERT JEWELL (BOARD OF REGENTS) AND SUSAN BERGMANS (SECRETARY) - FAMILY RELATIONSHIP, MARY BOYD AND T. BRUCE FOX (BOARD OF REGENTS) - BUSINESS RELATIONSHIP
Classes of members or stockholdersForm 990, Part VI, Section A, Line 6PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, BAKER COLLEGE, INC. IS THE SOLE STOCKHOLDER OF BAKER COLLEGE OF MUSKEGON.
Members or stockholders electing members of governing bodyForm 990, Part VI, Section A, Line 7aPURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS, THE GOVERNING BODY OF BAKER COLLEGE OF MUSKEGON, IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE, INC.
Review of form 990 by governing bodyForm 990, Part VI, Section B, Line 11bAN 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 SIGNIFICANT CHANGES OF THE REVISED 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 policyForm 990, Part VI, Section B, Line 12cTHE 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 officialForm 990, Part VI, Section B, Line 15aIN JUNE 2012, COMPENSATION FOR THE PRESIDENT, WHO IS THE TOP MANAGEMENT OFFICIAL, IS 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. 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 employeesForm 990, Part VI, Section B, Line 15bIN JUNE 2012, A COMPENSATION REVIEW IS PERFORMED FOR THE OFFICERS IDENTIFIED IN PART VII OF THE FORM 990. THE REVIEW IS PERFORMED BY THE SYSTEM HEADQUARTERS CEO AND THE COMPARABILITY DATA IS PREPARED AND REVIEWED BY SYSTEM HEADQUARTERS CEO AND CAMPUS PRESIDENT. THE REPORT PREPARED BY THE SYSTEMS HEADQUARTERS CEO AND CAMPUS PRESIDENT IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. IN ADDITION, THE ORGANIZATION'S SECRETARY AND TREASURER ARE COMPENSATED BY BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. THE ORGANIZATION RELIES UPON BAKER COLLEGE PROFESSIONAL SERVICES' REVIEW AND APPROVAL OF COMPENSATION FOR THESE TWO OFFICERS.
Governing documents, conflict of interest policy and financial statements available to the publicForm 990, Part VI, Section C, Line 19FINANCIAL 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.
ESTIMATE OF AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONSFORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B)F. JAMES CUMMINS (BOARD OF REGENTS) AND TIFFANY DAVIS (TREASURER) DEVOTE APPROXIMATELY ONE HOUR PER WEEK TO THE FILING ORGANIZATION, 40 HOURS PER WEEK TO BAKER COLLEGE PROFESSIONAL SERVICES, INC., AND ONE HOUR PER WEEK TO EACH RELATED TAX-EXEMPT ORGANIZATION LISTED IN SCHEDULE R. EDWARD KURTZ (SECRETARY) DEVOTES ONE HOUR PER WEEK TO THE FILING ORGANIZATION, 10 HOURS PER WEEK TO BAKER COLLEGE PROFESSIONAL SERVICES, INC., AND ONE HOUR PER WEEK TO EACH RELATED TAX-EXEMPT ORGANIZATION LISTED IN SCHEDULE R.
Other changes in net assets or fund balancesForm 990, Part XI, Line 5NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -914; YEAR-END SYSTEM ALLOCATION - -49900;
REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133FORM 990, PART XII, LINE 3BAS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, IN 2012 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2012, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. BAKER COLLEGE OF MUSKEGON IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE, INC.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (12 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrgControlledOrg
JEWELL EDUCATIONAL FUND
1050 W BRISTOL RDFLINTMI48507382958545FINANCIALMI501(C)(3)11 - Type IBAKER COLLEGE INCfalse
BAKER COLLEGE INC
1050 W BRISTOL RDFLINTMI48507381948719EDUCATIONMI501(C)(3)2NAfalse
BAKER COLLEGE OF AUBURN HILLS
1500 UNIVERSITY DRAUBURN HILLSMI48326383474279SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE OF ALLEN PARK
4500 ENTERPRISE DRALLEN PARKMI48101743075712SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE OF CADILLAC
9600 E 13TH STCADILLACMI49601383333920SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE OF CLINTON TOWNSHIP
34950 LITTLE MACK AVECLINTON TOWNSHIPMI48035383474281SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE OF FLINT
1050 W BRISTOL RDFLINTMI48507380321740SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE OF JACKSON
2800 SPRINGPORT RDJACKSONMI49202383148566SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE OF OWOSSO
1020 S WASHINGTON STOWOSSOMI48867382805044SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE OF PORT HURON
3403 LAPEER RDPORT HURONMI48060382901703SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE CENTER FOR GRADUATE STUDIES
1116 W BRISTOL RDFLINTMI48507383177823SCHOOLMI501(C)(3)2BAKER COLLEGE INCfalse
BAKER COLLEGE PROFESSIONAL SERVICES INC
1050 W BRISTOL RDFLINTMI48507383043861MGMT & ADMINMI501(C)(3)11 - Type IBAKER COLLEGE INCfalse
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgtrueGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgtrueGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgtrueLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgtrueLoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetstrueExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgsfalsePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgstruePerformOfServicesByOtherOrgs
Sharing Of FacilitiestrueSharingOfFacilities
Sharing Of Paid EmployeestrueSharingOfPaidEmployees
Reimbursement Paid To Other OrgtrueReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgtrueReimbursementPaidByOtherOrg
Other Transfer To Other OrgtrueOtherTransferToOtherOrg
Other Transfer From Other OrgtrueOtherTransferFromOtherOrg