2013-04-12T12:00:26-05:00 2012-08-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2011-09-01 383474279 BAKER COLLEGE OF AUBURN HILLS BAKE 8107664280 1050 W Bristol Rd Flint MI 48507 TIFFANY DAVIS 2013-04-08 true Rachel Spurlock P00520729 5023263996 2011 2016-02-25 16:41:14Z JEFF LOVE 1500 University Dr Auburn Hills MI 48326 26552682 false X WWW.BAKER.EDU X 1999 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 10 7 689 8 0 0 640127 453625 28292878 25704868 -201681 12627 389394 380615 29120718 26551735 2722312 2704894 0 0 13917064 13706110 0 0 0 9651716 8854432 26291092 25265436 2829626 1286299 36000225 33813080 5268950 1827381 30731275 31985699 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 19747694 2704894 25713291 THE LARGEST PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. IT IS A NON-PROFIT HIGHER EDUCATION INSTITUTION, SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER COLLEGE OF AUBURN HILLS PROVIDES CERTIFICATE, ASSOCIATE, AND BACHELOR DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR 2011-12 FISCAL YEAR, BAKER COLLEGE OF AUBURN HILLS HAD A TOTAL OF 4,510 STUDENTS WITH A TOTAL OF 112,275 CREDIT HOURS. $2,699,894 WAS AWARDED IN SCHOLARSHIPS TO 2,321 STUDENTS. 19747694 true true false false false false false false false true false false false true true false true true false false false false false false false false false true true false false false false true false true false false false false false false true false false false false true 6469 0 true 689 true false false false false false false false false false true false X 10 7 false false false false true true false true true false false true true true true true true true true false X TIFFANY DAVIS 8107664280 1050 W BRISTOL ROAD FLINT MI 48507 X EDWARD KURTZ 1.00 X X 0 138024 26877 JEFF LOVE 40.00 X X 221488 0 19133 ALAN WISE 1.00 X 0 0 0 CYNTHIA PASKY 1.00 X 0 0 0 F JAMES CUMMINS 1.00 X 0 359946 97557 JACKIE BUCHANAN 1.00 X 0 0 0 JR TAYLOR 1.00 X 0 0 0 KATHLEEN SCHWARTZ 1.00 X 0 0 0 ROBERT BADGLEY 1.00 X 0 0 0 SUSAN EBELING 1.00 X 0 0 0 THOMAS KIMBLE 1.00 X 0 0 0 JAMES MARTIN 40.00 X 118344 0 13270 JANET BOHLEN 40.00 X 118958 0 25803 SUSAN CATHCART 40.00 X 120539 0 16089 TIFFANY DAVIS 1.00 X 0 185636 32985 579329 683606 231714 4 false true false JIM JOHNSON DBAJOHNSON SEASONAL SERVICES 4160 S MILL RD DRYDEN MI 484289342 FACILITY GROUNDS MAINTENANCE 270143 DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 152643561 EQUIPMENT,SERVICE, MAINTENANCE 158531 SYSCO DETROIT 41600 VAN BORN RD CANTON MI 481882746 FOOD SERVICES 101036 3 422393 31232 18700 453625 TUITION & FEES 900099 23411403 23411403 BOOKSTORE 451211 2293465 2293465 0 0 0 0 25704868 11536 11536 0 0 0 0 0 2038 947 0 1091 1091 1091 0 0 0 FOOD SERVICES 722210 372192 372192 MISCELLANEOUS 900099 8423 8423 0 0 0 0 380615 26551735 25713291 0 384819 5000 5000 2699894 2699894 0 0 600761 252188 348573 15897 15897 10421877 8919934 1501943 506096 441629 64467 1382732 1084287 298445 778747 697332 81415 0 16221 16221 55394 55394 0 0 0 225320 137416 87904 1090910 1090910 1058399 575026 483373 182826 182444 382 0 469314 305054 164260 120032 54819 65213 0 380536 195993 184543 45177 45177 0 2125627 1242648 882979 88319 52991 35328 COST OF SALES - BOOKSTORE 1784850 1784850 BAD DEBT 695072 695072 COST OF SALES - FOOD SERVICES 210534 210534 LIBRARY EXPENSES 183231 183231 122670 27352 95318 0 25265436 19747694 5517742 0 0 2544 2544 8393987 4411650 372838 3199256 929339 885870 151232 106345 39644437 14869885 25780264 24774552 110840 118880 0 0 0 0 54547 204634 313983 36000225 33813080 1591162 1663461 3515000 162788 163920 5268950 1827381 X 30731275 31985699 30731275 31985699 36000225 33813080 X 1286299 -31875 X X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7906243 7906243 14393399 4898477 9494922 9469135 3753642 5715493 6202295 4929536 1272759 1673365 1288230 385135 24774552 0 SCHOLARSHIP PAYABLE - FUNDED 22510 DUE TO CAMPUSES 141410 163920 26551735 25265436 1286299 5451 0 5451 1291750 23126909 5451 0 5451 23121458 3430277 3430277 26551735 21835159 0 0 21835159 3430277 3430277 25265436 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, 2012, 2011, AND 2010. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION BY U.S. FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2007 AND FOR ALL STATE INCOME TAXES THROUGH 2007. 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 revenues in form 990 not in audited financial statements Schedule D, Part XII, Line 4b CONTRIBUTIONS FROM RELATED ORGANIZATION - 422393; BAD DEBT EXPENSE - 695072; SCHOLARSHIPS - 2318539; BOOKSTORE ADJUSTMENT - -5727; Other expenses in form 990 not in audited financial statements Schedule D, Part XIII, Line 4b CONTRIBUTIONS FROM RELATED ORGANIZATION - 422393; BAD DEBT EXPENSE - 695072; SCHOLARSHIPS - 2318539; BOOKSTORE ADJUSTMENT - -5727; true true true true true true true false false false false false false false false true false true Financial aid or assistance from a governmental agency Schedule E, Line 6a BAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS. true ADULT EDUCATION SCHOLARSHIP II (AESII) 9 23342 0 N/A N/A ALTERNATIVE EDUCATION SCHOLARSHIP II (ALES2) 21 45900 0 N/A N/A ADULT TRANSFER SCHOLARSHIP (ATS) 74 181702 0 N/A N/A BAKER COLLEGE CAREER SCHOLARSHIP (BCCS) 72 58828 0 N/A N/A BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES) 59 132975 0 N/A N/A BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS) 27 65259 0 N/A N/A BOARD OF REGENTS SCHOLARSHIP (BRS) 48 165453 0 N/A N/A BAKER COLLEGE GRANT (BCG) 625 672517 0 N/A N/A BAKER COLLEGE MERIT AWARD (BCRS) 1021 905339 0 N/A N/A KURTZ SCHOLARSHIP (KURTZ) 1 2500 0 N/A N/A RC BOOK SCHOLARSHIP (RCS) 1 250 0 N/A N/A CAMPUS SCHOLARSHIP (SCHOL) 19 17322 0 N/A N/A CAREER WORKS (WORKS) 11 24011 0 N/A N/A JEWELL EDUCATIONAL FUND (JEF) 297 378730 0 N/A N/A MISS MICHIGAN SCHOLARSHIP (MMS) 1 7873 0 N/A N/A MICHIGAN NATIONAL GUARD (MINAG) 1 409 0 N/A N/A OTHER W (OTHERW) 34 17484 0 N/A N/A Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 SCHOLARSHIPS ARE PROVIDED TO STUDENTS BASED ON NEEDS ASSESSMENTS AND/OR PERFORMANCE. ONCE THE STUDENT HAS BEEN APPROVED TO RECEIVE THE GRANT, THE AMOUNT IS CREDITED TO THE STUDENT'S BAKER COLLEGE ACCOUNT. THE COLLEGE'S FINANCIAL AID OFFICE MONITORS THE STUDENT TO MAKE SURE THE AWARD STAYS IN COMPLIANCE. IF THE STUDENT DOES NOT CONTINUE TO MEET THE GRANT REQUIREMENTS, THE STUDENT'S ACCOUNT MAY BE REDUCED. GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES ARE BUDGETED EACH YEAR BY THE BAKER COLLEGE CAMPUS. THE CAMPUS PRESIDENT DETERMINES WHICH ORGANIZATION BENEFITS FROM A GRANT BASED ON THE COMMUNITY'S NEEDS. IF THE GRANT EXCEEDS THE BUDGET, THE BOARD OF REGENTS MUST APPROVE THE FUNDING. THESE GRANTS AND ASSISTANCE ARE AWARDED TO OTHER TAX-EXEMPT ORGANIZATIONS TO BE USED IN ANY WAY THE RECIPIENTS SEE FIT TO FURTHER THEIR MISSION AND TAX EXEMPT PURPOSE; THE USE OF THESE FUNDS IS NOT MONITORED BY THE BAKER COLLEGE CAMPUS. X X X X false true false false false false false false false EDWARD KURTZ 0 123080 0 0 0 14944 0 12500 0 14377 0 164901 0 0 F JAMES CUMMINS 0 304549 0 47322 0 8075 0 84500 0 13057 0 457503 0 0 JEFF LOVE 176899 0 25880 0 18709 0 17690 0 1443 0 240621 0 0 0 TIFFANY DAVIS 0 153466 0 25640 0 6530 0 15535 0 17450 0 218621 0 0 Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b JEFFREY LOVE PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE OF AUBURN HILLS. NO COMPENSATION WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2012. HIS BALANCE UNDER THE PLAN AS OF AUGUST 31, 2012 IS $118,880. 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, 2012. HIS BALANCE UNDER THE PLAN IS $533,397 AS OF AUGUST 31, 2012. SEE PART V SEE PART V 1680 DISCOUNTED TUITION SEE PART V SEE PART V 1680 DISCOUNTED TUITION SEE PART V SEE PART V 1785 DISCOUNTED TUITION CHRISTOPHER MCGUIRE SON-IN-LAW OF EDWARD KURTZ, SECRETARY/BOARD OF REGENTS 30421 COMPENSATION false Classes of members or stockholders Form 990, Part VI, Section A, Line 6 PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, BAKER COLLEGE, INC. IS THE SOLE STOCKHOLDER OF BAKER COLLEGE OF AUBURN HILLS. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS, THE GOVERNING BODY OF BAKER COLLEGE OF AUBURN HILLS, IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE, INC. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b AN APPOINTED COMMITTEE CONSISTING OF THE BOARD CHAIR, CAMPUS PRESIDENT, AND CAMPUS BUSINESS MANAGER/VP FINANCE APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN AND A BOARD SUMMARY REPORT PREPARED BY THE PAID TAX RETURN PREPARERS WHICH HIGHLIGHTED 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 policy Form 990, Part VI, Section B, Line 12c THE CONFLICTS OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST TO THE SYSTEM AND CAMPUS BUSINESS OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE SYSTEM BUSINESS OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE SYSTEM BUSINESS OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE SYSTEM BUSINESS OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a IN JUNE 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 employees Form 990, Part VI, Section B, Line 15b IN 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 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. ESTIMATE OF AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FORM 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 balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 5451; PRIOR PERIOD ADJUSTMENTS - -7524; CAPITAL ASSET TRANSFER - 3998; YEAR-END SYSTEM ALLOCATION - -33800; REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 FORM 990, PART XII, LINE 3A AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, IN 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 AUBURN HILLS IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE, INC. JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 FINANCIAL MI 501(C)(3) 11 - Type I BAKER COLLEGE INC false BAKER COLLEGE INC 1050 W BRISTOL RD FLINT MI 48507 381948719 EDUCATION MI 501(C)(3) 2 NA false BAKER COLLEGE OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 743075712 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF CADILLAC 9600 E 13TH ST CADILLAC MI 49601 383333920 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 383474281 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE CENTER FOR GRADUATE STUDIES 1116 W BRISTOL RD FLINT MI 48507 383177823 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE PROFESSIONAL SERVICES INC 1050 W BRISTOL RD FLINT MI 48507 383043861 MGMT & ADMIN MI 501(C)(3) 11 - Type I BAKER COLLEGE INC false false false true true true false false true false false false true true true true true true true