BAKER COLLEGE PROFESSIONAL SERVICES INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- BAKER COLLEGE PROFESSIONAL SERVICES INC (EIN 38-3043861)
- Tax period
- 2010-09-01 to 2011-08-31
- Filed
- 2012-04-13
- IRS object ID
- 201231049349300048
- Schema version
- 2010v3.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-04-13T17:00:03-05:00 | Timestamp |
| Tax Period End Date | 2011-08-31 | 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 | 2010-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383043861 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER COLLEGE PROFESSIONAL SERVICES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BAKE | NameControl |
| Phone | 8107664280 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1050 W Bristol Rd | AddressLine1 |
| City | Flint | City |
| State | MI | State |
| ZIP Code | 48507 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TIFFANY DAVIS | Name |
| Title | TREASURER | Title |
| Date Signed | 2012-04-05 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5023263996 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Name Of Principal Officer Business NameOfPrincipalOfficerBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | F JAMES CUMMINS | 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 | 43916167 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BAKER.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1992 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 396 | TotalNbrEmployees |
| Total Nbr Volunteers | 12 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 30040278 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 34912406 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 210333 | InvestmentIncomePriorYear |
| Investment Income Current Year | 574618 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3424 | OtherRevenuePriorYear |
| Other Revenue Current Year | 10679 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 30254035 | TotalRevenuePriorYear |
| Total Revenue Current Year | 35497703 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 6124 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 17620 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 14370996 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 17386961 | 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 | 18646707 | OtherExpensePriorYear |
| Other Expenses Current Year | 22156458 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 33023827 | TotalExpensesPriorYear |
| Total Expenses Current Year | 39561039 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2769792 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -4063336 | RevenuesLessExpensesCY |
| Total Assets BOY | 26996699 | TotalAssetsBOY |
| Total Assets EOY | 25492940 | TotalAssetsEOY |
| Total Liabilities BOY | 24032265 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 22265892 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2964434 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3227048 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 35629776 | Expense |
| Grants | 17620 | Grants |
| Revenue | 34926152 | Revenue |
| Description | THE LARGEST PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. BAKER COLLEGE IS A NON-PROFIT HIGHER EDUCATION INSTITUTION SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER COLLEGE PROFESSIONAL SERVICES INC. SUPPORTS THE BAKER COLLEGE ORGANIZATIONS BY PERFORMING MANAGEMENT, MARKETING, TECHNOLOGY AND ADMINISTRATIVE FUNCTIONS. | Description |
| Total Program Service Expense | 35629776 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | 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 | true | 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 | 61 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 396 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | 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 | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (25 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| F JAMES CUMMINS | |||||||
| PRESIDENT & CEO | 40 | X | X | 365158 | 0 | 96957 | |
| EDWARD KURTZ | |||||||
| TRUSTEE | 10 | X | 140480 | 0 | 28175 | ||
| TIFFANY DAVIS | |||||||
| V.P. FINANCE & TREASURER | 40 | X | 192423 | 0 | 34927 | ||
| ROSEMARY ZAWACKI | |||||||
| V.P. HUMAN RESOURCES & SECRETARY | 40 | X | 186804 | 0 | 22083 | ||
| DENISE BANNAN | |||||||
| V.P. ACADEMICS | 40 | X | 244033 | 0 | 36083 | ||
| RICHARD DELONG | |||||||
| V.P. MKT./ADMISSIONS | 40 | X | 275571 | 0 | 37436 | ||
| JOEL HOITENGA | |||||||
| V.P. CIS | 40 | X | 261127 | 0 | 38816 | ||
| ELLIS SALIM | |||||||
| V.P. STUDENT SERVICES | 40 | X | 220674 | 0 | 35459 | ||
| BRUCE LUNDEEN | |||||||
| DIR OF ADMISSIONS | 40 | 164834 | 0 | 32126 | X | ||
| MARK HEATON | |||||||
| ADMISSIONS SPECIALIST | 40 | 119085 | 0 | 26237 | X | ||
| CHRIS SCHRAM | |||||||
| ASSOC V.P. ACADEMICS | 40 | 126150 | 0 | 17565 | X | ||
| JOHN TYLER | |||||||
| ASSOC V.P. ACADEMICS | 40 | 143588 | 0 | 28083 | X | ||
| KELLY SMITH | |||||||
| PRESIDENT - CADILLAC | 40 | 229051 | 0 | 18589 | X | ||
| RICHARD BATCHELOR | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| DENNIS BROVONT | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| SUSAN EBELING | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| LEE HANSON | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| WENDY HEMINGWAY | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| ROBERT JEWELL | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| WILLIAM ANTHONY MASON | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| THOMAS PARDEE | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| SANDY PETYKIEWICZ | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| JON PETERSON | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| BC THOMPSON | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| ALAN WISE | |||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2668978 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 452536 | TotalOtherCompensation |
| Number Individuals GT100 K | 17 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CDW GOVERNMENT LLC | |||||
| 75 REMITTANCE DR DEPT 1515 | CHICAGO | IL | 606751515 | EQUIPMENT & SERVICE | 907088 |
| CROWE HORWATH LLP | |||||
| PO BOX 145415 | CINCINNATI | OH | 452505415 | AUDITING & TAX PREPARATION | 282870 |
| DELL MARKETING LP | |||||
| PO BOX 643561 | PITTSBURGH | PA | 152643561 | EQUIPMENT,SERVICE & MAINTENANCE | 248813 |
| BEN RIFE DBA INTEGRITY NETWORKS | |||||
| 901 TOWER DR STE 310 | TROY | MI | 480982827 | EQUIPMENT & SERVICE | 129462 |
| GERALD T DELONG DBAPROFESSIONAL MAILERS | |||||
| 3211 RIVER RD | TWIN LAKE | MI | 494578823 | POSTAGE & MAILING | 108003 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| REIMBURSEMENT INCOME | 900099 | 34461851 | 34461851 |
| ADMINISTRATIVE FEE | 900099 | 450555 | 450555 |
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 | 34912406 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 370231 | TotalRevenueColumn |
| Exclusion | $370,231 | 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 | 8609077 | Securities |
| Other | 13774 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 8414215 | Securities |
| Other | 4249 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 194862 | Securities |
| Other | 9525 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 204387 | TotalRevenueColumn |
| Exclusion | $204,387 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 10679 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10679 | RelatedOrExemptFunctionIncome |
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 | 10679 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35497703 | TotalRevenueColumn |
| Related Or Exempt Function Income | 34923085 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $574,618 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17620 | Total |
| Program Services | 17620 | 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 | 2552550 | Total |
| Program Services | 2226017 | ProgramServices |
| Management And General | 326533 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148394 | Total |
| Program Services | 143150 | ProgramServices |
| Management And General | 5244 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7408148 | Total |
| Program Services | 6807258 | ProgramServices |
| Management And General | 600890 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 568816 | Total |
| Program Services | 543575 | ProgramServices |
| Management And General | 25241 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6011147 | Total |
| Program Services | 4601776 | ProgramServices |
| Management And General | 1409371 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 697906 | Total |
| Program Services | 606158 | ProgramServices |
| Management And General | 91748 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 124796 | Total |
| Program Services | 124796 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 312560 | Total |
| Program Services | 272720 | ProgramServices |
| Management And General | 39840 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33894 | Total |
| Management And General | 33894 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 530433 | Total |
| Program Services | 60777 | ProgramServices |
| Management And General | 469656 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11492026 | Total |
| Program Services | 11492026 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3447298 | Total |
| Program Services | 3245617 | ProgramServices |
| Management And General | 201681 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2470187 | Total |
| Program Services | 2438862 | ProgramServices |
| Management And General | 31325 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24009 | Total |
| Program Services | 1734 | ProgramServices |
| Management And General | 22275 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 165734 | Total |
| Program Services | 139356 | ProgramServices |
| Management And General | 26378 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 309907 | Total |
| Program Services | 290584 | ProgramServices |
| Management And General | 19323 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1013146 | Total |
| Program Services | 607888 | ProgramServices |
| Management And General | 405258 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 839268 | Total |
| Program Services | 797328 | ProgramServices |
| Management And General | 41940 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| LIBRARY EXPENSE | 872682 | 872682 | |
| DUES & MEMBERSHIPS | 325320 | 322408 | 2912 |
| JOB PLACEMENT COSTS | 49890 | 3307 | 46583 |
| GRADUATE CLASSES | 3935 | 3935 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 141373 | Total |
| Program Services | 14137 | ProgramServices |
| Management And General | 127236 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39561039 | Total |
| Program Services | 35629776 | ProgramServices |
| Management And General | 3931263 | 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 | 6481586 | BOY |
| EOY | 2280684 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1267949 | BOY |
| EOY | 1106535 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9003906 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4721703 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5061822 | BOY |
| EOY | 4282203 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14185342 | BOY |
| EOY | 17335169 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 488349 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26996699 | BOY |
| EOY | 25492940 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2551076 | BOY |
| EOY | 2377463 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21481189 | BOY |
| EOY | 19888429 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24032265 | BOY |
| EOY | 22265892 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2964434 | BOY |
| EOY | 3227048 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2964434 | BOY |
| EOY | 3227048 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26996699 | BOY |
| EOY | 25492940 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -4063336 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 4325950 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Written IRS Determination | X | WrittenIRSDetermination |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (11 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | Supported Organization NotifiedSupportedOrganizationNotified | Organized In USOrganizedInUS | AmountAmount |
|---|---|---|---|---|---|
| BAKER COLLEGE OF ALLEN PARK | |||||
| 743075712 | 2 | false | true | true | $2,586,352 |
| BAKER COLLEGE OF AUBURN HILLS | |||||
| 383474279 | 2 | false | true | true | $2,908,433 |
| BAKER COLLEGE | |||||
| 381948719 | 2 | false | true | true | $0 |
| BAKER COLLEGE OF CADILLAC | |||||
| 383333920 | 2 | false | true | true | $1,342,427 |
| BAKER COLLEGE CENTER FOR GRADUATE STUDIES | |||||
| 383177823 | 2 | false | true | true | $8,161,500 |
| BAKER COLLEGE OF CLINTON TOWNSHIP | |||||
| 383474281 | 2 | false | true | true | $4,128,885 |
| BAKER COLLEGE OF FLINT | |||||
| 380321740 | 2 | false | true | true | $5,148,466 |
| BAKER COLLEGE OF JACKSON | |||||
| 383148566 | 2 | false | true | true | $1,980,498 |
| BAKER COLLEGE OF MUSKEGON | |||||
| 381895805 | 2 | false | true | true | $4,077,493 |
| BAKER COLLEGE OF OWOSSO | |||||
| 382805044 | 2 | false | true | true | $2,357,450 |
| BAKER COLLEGE OF PORT HURON | |||||
| 382901703 | 2 | false | true | true | $1,462,153 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 11 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 34153657 | SumOfAmounts |
| General Explanation | AMOUNT OF SUPPORT, PART I, LINE 11H, COLUMN VII, BAKER COLLEGE PROFESSIONAL SERVICES INC. SUPPORTS THE BAKER COLLEGE ORGANIZATIONS BY PERFORMING MANAGEMENT, MARKETING, TECHNOLOGY AND ADMINISTRATIVE FUNCTIONS. THESE SERVICES ARE PERFORMED BY BAKER COLLEGE PROFESSIONAL SERVICES, INC. AND REIMBURSED DIRECTLY BY EACH OF THE BAKER COLLEGE ORGANIZATIONS., | GeneralExplanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3647854 | OtherCostOrOtherBasis |
| Depreciation | 774859 | Depreciation |
| Book Value | 2872995 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 499165 | OtherCostOrOtherBasis |
| Depreciation | 187766 | Depreciation |
| Book Value | 311399 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3131750 | OtherCostOrOtherBasis |
| Depreciation | 2666687 | Depreciation |
| Book Value | 465063 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1725137 | OtherCostOrOtherBasis |
| Depreciation | 1092391 | Depreciation |
| Book Value | 632746 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4282203 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RETIREMENT MEDICAL LIABILITY | Description |
| Amount | $19,888,429 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 19888429 | TotalOfAmounts |
| Total Revenue | 35497703 | TotalRevenue |
| Total Expenses | 39561039 | TotalExpenses |
| Excess Or Deficit For Year | -4063336 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 860496 | NetUnrealizedGLOnInvestments |
| Other | $2,176,827 | OtherAmount |
| Total Adjustments | 3037323 | TotalAdjustments |
| Excess Or Deficit Per FS | -1026013 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 4256392 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 860496 | NetUnrealizedGainsInvestments |
| Other Revenues | 2393938 | OtherRevenues |
| Revenue Not Rptd F990 | 3254434 | RevenueNotRptdF990 |
| Revenue Subtotal | 1001958 | RevenueSubtotal |
| Investment Expenses Not Included | 33894 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 34461851 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 34495745 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 35497703 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5282405 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 217111 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 217111 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5065294 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 33894 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 34461851 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 34495745 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 39561039 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| FIN 48 (ASC 740) footnote | Schedule D, Part X, Line 2 | THE COLLEGE IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, THE COLLEGE IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAX, EXCEPT FOR CERTAIN INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED BY THE INTERNAL REVENUE CODE. ANY SUCH TAXES RESULTING FROM UNRELATED BUSINESS ACTIVITIES ARE INSIGNIFICANT TO THE OPERATIONS OF THE COLLEGE. U.S. GAAP PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF THE TAX POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT AUGUST 31, 2011, 2010, AND 2009. 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, 2011, 2010, AND 2009. |
| Other changes in net assets | Schedule D, Part XI, Line 8 | ADJUSTMENT TO RETIREMENT MEDICAL - 2176827; |
| Other revenues in audited financial statements not in form 990 | Schedule D, Part XII, Line 2d | ADJUSTMENT TO RETIREMENT MEDICAL - 2176827; RECLASS TO EXPENSES - 217111; |
| Other revenues in form 990 not in audited financial statements | Schedule D, Part XII, Line 4b | REIMBURSEMENT INCOME - 34461851; |
| Other expenses in audited financial statements not in form 990 | Schedule D, Part XIII, Line 2d | RECLASS TO EXPENSES - 217111; |
| Other expenses in form 990 not in audited financial statements | Schedule D, Part XIII, Line 4b | REIMBURSEMENT INCOME - 34461851; |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALVATION ARMY | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 W KEARSLEY ST | AddressLine1 |
| City | FLINT | City |
| State | MI | State |
| ZIP Code | 48502 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 381370971 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 11875 | AmountOfCashGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | 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 | GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES ARE BUDGETED EACH YEAR BY BAKER COLLEGE PROFESSIONAL SERVICES INC. THE 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (11 entries)
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| F JAMES CUMMINS | |||||||||||||
| 302876 | 0 | 54000 | 0 | 8282 | 0 | 84500 | 0 | 12457 | 0 | 462115 | 0 | 0 | 0 |
| EDWARD KURTZ | |||||||||||||
| 125308 | 0 | 0 | 0 | 15172 | 0 | 12821 | 0 | 15354 | 0 | 168655 | 0 | 0 | 0 |
| TIFFANY DAVIS | |||||||||||||
| 161157 | 0 | 22500 | 0 | 8766 | 0 | 16410 | 0 | 18517 | 0 | 227350 | 0 | 0 | 0 |
| ROSEMARY ZAWACKI | |||||||||||||
| 156851 | 0 | 22500 | 0 | 7453 | 0 | 15795 | 0 | 6288 | 0 | 208887 | 0 | 0 | 0 |
| DENISE BANNAN | |||||||||||||
| 205128 | 0 | 27750 | 0 | 11155 | 0 | 20513 | 0 | 15570 | 0 | 280116 | 0 | 0 | 0 |
| RICHARD DELONG | |||||||||||||
| 231123 | 0 | 32250 | 0 | 12198 | 0 | 23282 | 0 | 14154 | 0 | 313007 | 0 | 0 | 0 |
| JOEL HOITENGA | |||||||||||||
| 220718 | 0 | 32136 | 0 | 8273 | 0 | 22462 | 0 | 16354 | 0 | 299943 | 0 | 0 | 0 |
| ELLIS SALIM | |||||||||||||
| 176153 | 0 | 25896 | 0 | 18625 | 0 | 18105 | 0 | 17354 | 0 | 256133 | 0 | 0 | 0 |
| BRUCE LUNDEEN | |||||||||||||
| 141394 | 0 | 20250 | 0 | 3190 | 0 | 14359 | 0 | 17767 | 0 | 196960 | 0 | 0 | 0 |
| JOHN TYLER | |||||||||||||
| 125132 | 0 | 17768 | 0 | 688 | 0 | 12513 | 0 | 15570 | 0 | 171671 | 0 | 0 | 0 |
| KELLY SMITH | |||||||||||||
| 57199 | 0 | 0 | 0 | 171852 | 0 | 5757 | 0 | 12832 | 0 | 247640 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Tax indemnification and gross-up payments | Schedule J, Part I, Line 1a | KELLY SMITH, CADILLAC PRESIDENT (A HIGHLY COMPENSATED EMPLOYEE) RECEIVED A GROSS-UP TAXABLE FRINGE BENEFIT FOR MOVING EXPENSES. |
| Supplemental nonqualified retirement plan | Schedule J, Part I, Line 4b | F. JAMES CUMMINS PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. $60,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2011. HIS BALANCE UNDER THE PLAN AS OF AUGUST 31, 2011 IS $427,033. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| ROY TEAHEN | |||
| SON-IN-LAW OF EDWARD KURTZ, SECRETARY/BOARD OF REGENTS | 107004 | COMPENSATION | false |
| CYNTHIA SCHULTZ | |||
| MOTHER OF TIFFANY DAVIS, VP & TREASURER | 17954 | COMPENSATION | false |
| PROFESSIONAL MAILERS | |||
| OWNER GERALD DELONG IS BROTHER OF RICHARD DELONG, VP - MARKETING/ADMISSIONS | 108003 | BUSINESS TRANSACTION | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 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 BAKER COLLEGE PROFESSIONAL SERVICES INC. |
| 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 PROFESSIONAL SERVICES INC., 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, SYSTEM PRESIDENT, AND SYSTEM VICE-PRESIDENT FOR 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 REIVSED 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 INTERNAL REVENUE SERVICE. |
| 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 CONFLICT 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 CONFLICT 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 | COMPENSATION FOR THE PRESIDENT, WHO IS THE TOP MANAGEMENT OFFICIAL, IS REVIEWED AND APPROVED ANNUALLY BY THE GOVERNING BODY. ANNUALLY, THE COLLEGE USES COMPENSATION DATA PROVIDED BY THE COLLEGE OF UNIVERSITY PROFESSIONAL ASSOCIATION (CUPA) AND OTHER COLLEGES FORM 990 FOR SIMILARLY QUALIFIED PERSONS FUNCTIONING IN COMPARABLE POSITIONS. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE 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 | A COMPENSATION REVIEW IS PERFORMED ANNUALLY FOR THE OFFICERS IDENTIFIED IN PART VII OF THE FORM 990. THE REVIEW IS PERFORMED BY THE SYSTEM CEO AND THE COMPARABILITY DATA IS PREPARED AND REVIEWED BY THE SYSTEM CEO, SYSTEM VP FOR FINANCE/TREASURER, AND A MEMBER OF THE BOARD OF REGENTS. THE REPORT IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES |
| Public Disclosure | 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 (PRESIDENT & CEO) AND TIFFANY DAVIS (V.P. FINANCE & TREASURER) DEVOTE APPROXIMATELY 40 HOURS PER WEEK TO THE FILING ORGANIZATION AND ONE HOUR PER WEEK TO EACH RELATED TAX-EXEMPT ORGANIZATION LISTED IN SCHEDULE R. EDWARD KURTZ (TRUSTEE) DEVOTES 10 HOURS PER WEEK TO THE FILING ORGANIZATION 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 - 860496; ADJUSTMENT TO RETIREMENT MEDICAL - 2176827; CONTRIBUTION FROM RELATED ORGANIZATION - 1000500; SYSTEM WHITEPAPER TRANSFER - 387000; YEAR-END SYSTEM ALLOCATION - -90834; CAPITAL ASSET TRANSFER - -8102; PRIOR PERIOD ADJUSTMENT - 63; |
| REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 | FORM 990, PART XII, LINE 3 | AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, IN 2011 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2011, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. BAKER COLLEGE PROFESSIONAL SERVICES, INC. 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 | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| JEWELL EDUCATIONAL FUND | ||||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | 382958545 | FINANCIAL | MI | 501(C)(3) | 11 - Type I | NA | false |
| BAKER COLLEGE | ||||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | 381948719 | EDUCATION | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF AUBURN HILLS | ||||||||||
| 1500 UNIVERSITY DR | AUBURN HILLS | MI | 48326 | 383474279 | SCHOOL | 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 | NA | false |
| BAKER COLLEGE OF CADILLAC | ||||||||||
| 9600 13TH ST | CADILLAC | MI | 49601 | 383333920 | SCHOOL | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF CLINTON TOWNSHIP | ||||||||||
| 34950 LITTLE MACK AVE | CLINTON TOWNSHIP | MI | 48035 | 383474281 | SCHOOL | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF FLINT | ||||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | 380321740 | SCHOOL | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF JACKSON | ||||||||||
| 2800 SPRINGPORT RD | JACKSON | MI | 49202 | 383148566 | SCHOOL | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF MUSKEGON | ||||||||||
| 1903 MARQUETTE AVE | MUSKEGON | MI | 49442 | 381895805 | SCHOOL | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF OWOSSO | ||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 382805044 | SCHOOL | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE OF PORT HURON | ||||||||||
| 3403 LAPEER RD | PORT HURON | MI | 48060 | 382901703 | SCHOOL | MI | 501(C)(3) | 2 | NA | false |
| BAKER COLLEGE CENTER FOR GRADUATE STUDIES | ||||||||||
| 1050 W BRISTOL RD | FLINT | MI | 48507 | 383043861 | SCHOOL | MI | 501(C)(3) | 2 | NA | 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 | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| 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 | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |