2011-04-14T22:00:06-05:00 2010-08-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2009-09-01 383177823 BAKER COLLEGE CENTER FOR GRADUATE STUDIES BAKE 8107664280 1050 W BRISTOL RD FLINT MI 48507 TIFFANY DAVIS 2011-04-05 true 5023263996 2009 2016-02-24 21:20:13Z MICHAEL HEBERLING 1116 W BRISTOL RD FLINT MI 48507 44305147 false X WWW.BAKER.EDU X 1994 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 11 8 832 8 0 0 248718 291243 42367754 43864643 104653 102793 37019 39209 42758144 44297888 10204981 7171967 0 16608518 16786158 0 0 14557916 14865779 41371415 38823904 1386729 5473984 21744131 24206774 1094013 1163514 20650118 23043260 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 28808407 7171967 43903852 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 CENTER FOR GRADUATE STUDIES PROVIDES CERTIFICATE, ASSOCIATE, BACHELOR, MASTER AND DOCTORATE'S DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR 2009-10 FISCAL YEAR, BAKER COLLEGE CENTER FOR GRADUATE STUDIES HAD A TOTAL OF 7,870 STUDENTS WITH A TOTAL OF 167,192 CREDIT HOURS. $2,671,967 WAS AWARDED IN SCHOLARSHIPS TO 2,022 STUDENTS. 28808407 true true false false false false false false false true false true true false false false false false false false false true true true false false false false false false true false false false false false false true false false false true 32 0 true 832 true false false false false false false false false false 11 8 true 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 RD FLINT MI 48507 MICHAEL HEBERLING 40 X X 185712 0 31069 EDWARD J KURTZ 1 X X 0 201260 23562 F JAMES CUMMINS 1 X 0 334916 95785 JOSEPHINE A SMITH 1 X 0 0 0 IRA RUTHERFORD 1 X 0 0 0 J KEVIN PERRY 1 X 0 0 0 RONALD L JUSTICE 1 X 0 0 0 REGINA GREENWOOD 1 X 0 0 0 PAUL A FUHS 1 X 0 0 0 POLLY J BASHORE 1 X 0 0 0 VELMA P ALLEN 1 X 0 0 0 SANDRA KRUG 40 X 132494 0 12406 AURORA LYNNE HIGHAM 40 X 103071 0 23628 CHARLES GURDEN 40 X 121420 0 16947 BART DAIG 40 X 168135 0 27431 JULIA TEAHEN 40 X 200657 0 26982 TIFFANY DAVIS 1 X 0 172704 31831 PEGGY HOUGHTON 40 X 100990 0 16160 FOUAD ALNAJJAR 40 X 102042 0 25739 JOHN VINTON 40 X 127833 0 24377 WILLIAM LIVINGSTON 40 X 106312 0 10629 SCOTT OVERMYER 40 X 115422 0 23388 1464088 708880 389934 11 false true false HOUGHTON AND HOUGHTON 1281 ROCK VALLEY DR ROCHESTER MI 483076030 BOOKS & PRINTING 178755 1 0 0 0 258169 0 33074 0 291243 TUITION & FEES 900099 36871507 36871507 0 0 BOOKSTORE INCOME 451211 6993136 6993136 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43864643 110052 0 0 110052 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7259 0 -7259 -7259 0 0 -7259 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 39209 39209 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39209 44297888 43903852 0 102793 4500000 4500000 2671967 2671967 0 0 0 0 1069391 432506 636885 0 92276 92276 0 0 12585584 10907339 1678245 0 491533 344766 146767 0 1259358 953687 305671 0 1288016 1135587 152429 0 0 0 0 0 16088 0 16088 0 74257 0 74257 0 0 0 0 0 0 0 0 0 0 0 224255 0 224255 0 4958590 0 4958590 0 1454710 255425 1199285 0 608394 575144 33250 0 0 0 0 0 31671 28339 3332 0 109557 100124 9433 0 0 0 0 0 402509 370504 32005 0 0 0 0 0 0 0 0 0 886300 531780 354520 0 49466 6639 42827 0 COST OF SALES - ED DEPARTMENT 5438657 5438657 0 0 BAD DEBTS 406796 406796 0 0 DUES & MEMBERSHIPS 72189 0 72189 0 JOB PLACEMENT COSTS 27488 17327 10161 0 GRADUATE CLASSES 19885 19885 0 0 84967 19659 65308 0 38823904 28808407 10015497 0 0 0 0 0 951 700 11356410 11962347 0 0 1808764 1899289 0 0 0 0 0 0 2186560 2357716 114512 147764 10511679 4746728 6276934 5764951 0 2074007 0 0 0 0 0 0 0 0 21744131 24206774 1086381 1152014 0 0 2832 0 0 0 0 0 0 0 0 0 0 0 4800 11500 1094013 1163514 X 20650118 23043260 0 0 0 0 0 0 0 0 0 0 20650118 23043260 21744131 24206774 X false true true X true true X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 336042 336042 0 4993034 1163121 3829913 0 929377 316555 612822 0 3037836 2423273 614563 0 1215390 843779 371611 5764951 SCHOLARSHIP PAYABLE - FUNDED 11500 11500 FIN 48 footnote Schedule D, Part X, Line 2 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, 2010. true true true THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN LOCAL NEWSPAPERS AND ARE STATED IN PUBLICATIONS AND OTHER PRINTED MATERIALS. true true true true false false false false false false false false true false true true JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 501 (C) (3) 4500000 0 N/A N/A OPERATING SUPPORT 1 ADULT TRANSFER SCHOLARSHIP (ATS) 5 10305 0 N/A N/A BAKER COLLEGE CAREER SCHOLARSHIP (BCCS) 7 5500 0 N/A N/A BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES) 124 262933 0 N/A N/A BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS) 35 68026 0 N/A N/A BOARD OF REGENTS SCHOLARSHIP (BRS) 14 33152 0 N/A N/A BAKER COLLEGE GRANT (BCG) 280 259421 0 N/A N/A BAKER REPLACEMENT GRANT (BRG) 1220 1655640 0 N/A N/A RETURNING STUDENT GRANT (RSG) 2 822 0 N/A N/A GRAD EMPLOYEE SCHOLARSHIP (CGES) 15 78360 0 N/A N/A MICHIGAN NATIONAL GUARD (MINAG) 4 4230 0 N/A N/A OCCUPATIONAL THERAPY SCHOLARSHIP (MOTS) 32 39725 0 N/A N/A JEWELL EDUCATIONAL FUND (JEF) 284 253853 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. X true true X X X X false true false false false false false false false JOHN VINTON 121023 0 3000 0 3810 0 12192 0 12185 0 152210 0 0 0 BART DAIG 151561 0 16274 0 300 0 15246 0 12185 0 195566 0 0 0 JULIA TEAHEN 174185 0 23100 0 3372 0 17418 0 9564 0 227639 0 0 0 MICHAEL HEBERLING 157059 0 20762 0 7891 0 15826 0 15243 0 216781 0 0 0 TIFFANY DAVIS 0 150597 0 17550 0 4557 0 15308 0 16523 0 204535 0 0 EDWARD J KURTZ 0 98569 0 0 0 102691 0 10077 0 13485 0 224822 0 0 F JAMES CUMMINS 0 277786 0 45890 0 11240 0 84500 0 11285 0 430701 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a SANDRA KRUG, DIRECTOR OF CORPORATE SERVICES, RECEIVED A TAXABLE FRINGE BENEFIT FOR $112 ON A CELL PHONE. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b 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, 2010. HIS BALANCE UNDER THE PLAN AS OF AUGUST 31, 2010 IS $333,291. EDWARD KURTZ PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO COMPENSATION WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2010. HE RECEIVED A FINAL PAYMENT FROM THE PLAN OF $87,491 DURING THE FISCAL YEAR ENDING AUGUST 31, 2010. KRISTA MCGUIRE KRISTA IS DAUGHTER OF EDWARD KURTZ, SECRETARY, AND SISTER OF JULIA TEAHEN, PRESIDENT 74036 COMPENSATION false Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 JULIA TEAHEN (PRESIDENT OF ON-LINE DIVISION), ED KURTZ (SECRETARY), AND KRISTA MCGUIRE (DIRECTOR OF FINANCIAL AID) - FAMILY RELATIONSHIP; 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 CENTER FOR GRADUATE STUDIES. 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 CENTER FOR GRADUATE STUDIES, IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE, INC. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11A 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 ANNUALLY, 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 ANNUALLY, 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. 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. Financial aid or assistance from a governmental agency Schedule E, Line 6a BAKER COLLEGE STUDENTS RECEIVE TITLE IV FUNDS. REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 FORM 990, PART XI, 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 2010 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2010, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. BAKER COLLEGE CENTER FOR GRADUATE STUDIES IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE, INC. ESTIMATE OF AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B) JAMES CUMMINS (BOARD OF REGENTS), EDWARD KURTZ (SECRETARY), 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. JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 FINANCIAL MI 501(C)(3) 11 - Type I NA BAKER COLLEGE PROFESSIONAL SERVICES INC 1050 W BRISTOL RD FLINT MI 48507 383043861 MGMT & ADMIN MI 501(C)(3) 11 - Type I NA BAKER COLLEGE 1050 W BRISTOL RD FLINT MI 48507 381948719 EDUCATION MI 501(C)(3) 2 NA BAKER COLLEGE OF AUBURN HILLS 1500 UNIVERSITY DR AUBURN HILLS MI 48326 383474279 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 743075712 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF CADILLAC 9600 13TH ST CADILLAC MI 49601 383333920 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 383474281 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 SCHOOL MI 501(C)(3) 2 NA false true true true true false false true false false false true true true true true true true