2012-04-13T17:00:03-05:00 2011-08-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2010-09-01 383043861 BAKER COLLEGE PROFESSIONAL SERVICES INC BAKE 8107664280 1050 W Bristol Rd Flint MI 48507 TIFFANY DAVIS 2012-04-05 true 5023263996 2010 2016-02-24 21:20:13Z F JAMES CUMMINS 1050 W Bristol Rd Flint MI 48507 43916167 false X WWW.BAKER.EDU X 1992 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 14 12 396 12 0 0 0 0 30040278 34912406 210333 574618 3424 10679 30254035 35497703 6124 17620 0 0 14370996 17386961 0 0 0 18646707 22156458 33023827 39561039 -2769792 -4063336 26996699 25492940 24032265 22265892 2964434 3227048 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 35629776 17620 34926152 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. 35629776 true false false false false false false false false true false false false true true false true false false false false false false false false false true false true false false false false false false true false false false false false false true false false false false true 61 0 true 396 true false false false false false false false false false false false X 14 12 false false false false true true false true true false false true true true true true true true true false MI X TIFFANY DAVIS 8107664280 1050 W BRISTOL RD FLINT MI 48507 X F JAMES CUMMINS 40 X X 365158 0 96957 EDWARD KURTZ 10 X 140480 0 28175 TIFFANY DAVIS 40 X 192423 0 34927 ROSEMARY ZAWACKI 40 X 186804 0 22083 DENISE BANNAN 40 X 244033 0 36083 RICHARD DELONG 40 X 275571 0 37436 JOEL HOITENGA 40 X 261127 0 38816 ELLIS SALIM 40 X 220674 0 35459 BRUCE LUNDEEN 40 X 164834 0 32126 MARK HEATON 40 X 119085 0 26237 CHRIS SCHRAM 40 X 126150 0 17565 JOHN TYLER 40 X 143588 0 28083 KELLY SMITH 40 X 229051 0 18589 RICHARD BATCHELOR 1 X 0 0 0 DENNIS BROVONT 1 X 0 0 0 SUSAN EBELING 1 X 0 0 0 LEE HANSON 1 X 0 0 0 WENDY HEMINGWAY 1 X 0 0 0 ROBERT JEWELL 1 X 0 0 0 WILLIAM ANTHONY MASON 1 X 0 0 0 THOMAS PARDEE 1 X 0 0 0 SANDY PETYKIEWICZ 1 X 0 0 0 JON PETERSON 1 X 0 0 0 BC THOMPSON 1 X 0 0 0 ALAN WISE 1 X 0 0 0 2668978 0 452536 17 false true false 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 5 0 REIMBURSEMENT INCOME 900099 34461851 34461851 ADMINISTRATIVE FEE 900099 450555 450555 0 0 0 0 34912406 370231 370231 0 0 0 0 0 8609077 13774 8414215 4249 194862 9525 204387 204387 0 0 0 MISCELLANEOUS 900099 10679 10679 0 0 0 0 10679 35497703 34923085 0 574618 17620 17620 0 0 0 2552550 2226017 326533 148394 143150 5244 7408148 6807258 600890 568816 543575 25241 6011147 4601776 1409371 697906 606158 91748 0 124796 124796 312560 272720 39840 0 0 33894 33894 530433 60777 469656 11492026 11492026 3447298 3245617 201681 2470187 2438862 31325 0 24009 1734 22275 165734 139356 26378 0 309907 290584 19323 0 0 1013146 607888 405258 839268 797328 41940 LIBRARY EXPENSE 872682 872682 DUES & MEMBERSHIPS 325320 322408 2912 JOB PLACEMENT COSTS 49890 3307 46583 GRADUATE CLASSES 3935 3935 141373 14137 127236 0 39561039 35629776 3931263 0 0 6481586 2280684 1267949 1106535 9003906 4721703 5061822 4282203 14185342 17335169 0 0 0 0 0 488349 26996699 25492940 2551076 2377463 0 21481189 19888429 24032265 22265892 X 2964434 3227048 2964434 3227048 26996699 25492940 X -4063336 4325950 X X false true true X true true X X X X false false false BAKER COLLEGE OF ALLEN PARK 743075712 2 false true true 2586352 BAKER COLLEGE OF AUBURN HILLS 383474279 2 false true true 2908433 BAKER COLLEGE 381948719 2 false true true 0 BAKER COLLEGE OF CADILLAC 383333920 2 false true true 1342427 BAKER COLLEGE CENTER FOR GRADUATE STUDIES 383177823 2 false true true 8161500 BAKER COLLEGE OF CLINTON TOWNSHIP 383474281 2 false true true 4128885 BAKER COLLEGE OF FLINT 380321740 2 false true true 5148466 BAKER COLLEGE OF JACKSON 383148566 2 false true true 1980498 BAKER COLLEGE OF MUSKEGON 381895805 2 false true true 4077493 BAKER COLLEGE OF OWOSSO 382805044 2 false true true 2357450 BAKER COLLEGE OF PORT HURON 382901703 2 false true true 1462153 11 34153657 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., 0 3647854 774859 2872995 499165 187766 311399 3131750 2666687 465063 1725137 1092391 632746 4282203 0 RETIREMENT MEDICAL LIABILITY 19888429 19888429 35497703 39561039 -4063336 860496 2176827 3037323 -1026013 4256392 860496 2393938 3254434 1001958 33894 34461851 34495745 35497703 5282405 217111 217111 5065294 33894 34461851 34495745 39561039 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; true SALVATION ARMY 211 W KEARSLEY ST FLINT MI 48502 381370971 501(C)(3) 11875 1 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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. X true true X X X X false true false false false false false false false 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 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. 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 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. 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 false true true true false false false true false false true false true true true true true true