2011-04-14T22:00:50-05:00 2010-08-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2009-09-01 383474281 BAKER COLLEGE OF CLINTON TOWNSHIP BAKE 8107664280 1050 W BRISTOL RD FLINT MI 48507 TIFFANY DAVIS 2011-04-05 true 5023263996 2009 2016-02-24 21:20:13Z DONALD TORLINE 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 44523431 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. 11 8 732 8 0 0 477350 474708 38005024 43978876 59805 14344 221464 44701 38763643 44512629 8422163 8699084 0 15946438 17553191 0 0 12100841 12850110 36469442 39102385 2294201 5410244 40401372 46004089 2402547 2425165 37998825 43578924 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLES GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 32118822 8699084 43999794 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 CLINTON TOWNSHIP PROVIDES CERTIFICATE, ASSOCIATE, AND BACHELOR DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR 2009-10 FISCAL YEAR, BAKER COLLEGE OF CLINTON TOWNSHIP HAD A TOTAL OF 7,892 STUDENTS WITH A TOTAL OF 202,141 CREDIT HOURS. $6,689,091 WAS AWARDED IN SCHOLARSHIPS TO 5,655 STUDENTS. 32118822 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 false false false false false false false true false false false true 87 0 true 732 true false false false false false false false false false true 11 8 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 DONALD TORLINE 40 X X 251174 0 32800 EDWARD J KURTZ 1 X X 0 201260 23562 F JAMES CUMMINS 1 X 0 334916 95785 MARY E SPAULDING 1 X 0 0 0 THOMAS P SCHWANITZ 1 X 0 0 0 RONALD REED 1 X 0 0 0 JON PETERSON 1 X 0 0 0 WILLIAM ANTHONY MASON 1 X 0 0 0 DAVID KLINGER 1 X 0 0 0 TERRY GIAMPETRONI 1 X 0 0 0 THOMAS DAVIES 1 X 0 0 0 ANNETTE LOOSER 40 X 127420 0 35192 JAMES KOENIG 40 X 135553 0 15977 LISA HARVENER 40 X 105398 0 15075 MARSHA ADAMKIEWICZ 40 X 119278 0 31868 TIFFANY DAVIS 1 X 0 172704 31831 738823 708880 282090 5 false true false DELL MARKETING LP PO BOX 643561 PITTSBURGH MI 152643561 EQUIPMENT,SERVICE & MAINTENANCE 130541 1 0 0 0 462113 0 12595 12595 474708 TUITION & FEES 900099 38975393 38975393 0 0 BOOKSTORE INCOME 451211 5003483 5003483 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43978876 16473 0 0 16473 0 0 0 0 0 0 0 0 4423 0 8673 0 -4250 0 -4250 0 0 -4250 0 0 0 2129 0 -2129 -2129 0 0 -2129 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FOOD SERVICES INCOME 722210 28033 0 0 28033 MISCELLANEOUS INCOME 900099 20918 20918 0 0 0 0 0 0 0 0 0 0 48951 44512629 43999794 0 38127 2009993 2009993 6689091 6689091 0 0 0 0 938077 486243 451834 0 0 0 0 0 13451606 11242420 2209186 0 593744 485845 107899 0 1579420 1210490 368930 0 990344 868438 121906 0 0 0 0 0 22146 0 22146 0 70468 0 70468 0 0 0 0 0 0 0 0 0 0 0 233263 142154 91109 0 1200464 0 1200464 0 1514372 989679 524693 0 235470 235470 0 0 0 0 0 0 618286 388023 230263 0 158296 90905 67391 0 0 0 0 0 483364 278805 204559 0 10872 0 10872 0 0 0 0 0 2827737 1696642 1131095 0 135864 81518 54346 0 COST OF SALES - BOOKSTORE 3832326 3832326 0 0 BAD DEBTS 1249280 1249280 0 0 LIBRARY EXPENSE 99846 99846 0 0 DUES & MEMBERSHIPS 86582 0 86582 0 JOB PLACEMENT COSTS 43984 24777 19207 0 27490 16877 10613 0 39102385 32118822 6983563 0 0 0 0 0 5850 5960 6638754 8159751 0 0 748795 1030848 0 0 0 0 0 0 1820635 1984419 59394 77219 49923002 15884674 29385006 34038328 0 103501 0 0 0 0 0 0 1742938 604063 40401372 46004089 2369884 2372506 0 0 17655 0 0 0 0 0 0 0 0 29336 0 0 15008 23323 2402547 2425165 X 37998825 43578924 0 0 0 0 0 0 0 0 0 0 37998825 43578924 40401372 46004089 X false true true X true true X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 6654599 6654599 0 22128942 4340788 17788154 0 11535784 4675232 6860552 0 6139282 4435288 1703994 0 3464395 2433366 1031029 34038328 SCHOLARSHIP PAYABLE - FUNDED 23323 23323 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) 2000000 N/A N/A OPERATING SUPPORT 1 0 AUTO ALLEY SCHOLARSHIP (AAS) 1 2000 0 N/A N/A ADULT EDUCATION SCHOLARSHIP II (AESII) 11 14579 0 N/A N/A ALTERNATIVE EDUCATION SCHOLARSHIP II (ALES2) 20 36964 0 N/A N/A ADULT TRANSFER SCHOLARSHIP (ATS) 75 172527 0 N/A N/A AUTORAMA SCHOLARSHIP (AUTOR) 3 3000 0 N/A N/A BAKER COLLEGE CAREER SCHOLARSHIP (BCCS) 233 193763 0 N/A N/A BAKER CLINTONDALE SCHOLARSHIP (BCDS) 30 29164 0 N/A N/A BAKER COLLEGE EMPLOYEE SCHOLARSHIP (BCES) 37 75657 0 N/A N/A BAKER COLLEGE FAMILY SCHOLARSHIP (BCFS) 14 27650 0 N/A N/A BAKER COLLEGE MATCHING SCHOLARSHIP (BCMS) 4 2000 0 N/A N/A BOARD OF REGENTS SCHOLARSHIP (BRS) 89 274220 0 N/A N/A BAKER COLLEGE GRANT (BCG) 1456 1409065 0 N/A N/A BAKER REPLACEMENT GRANT (BRG) 3188 3891602 0 N/A N/A RETURNING STUDENT GRANT (RSG) 86 83400 0 N/A N/A KURTZ SCHOLARSHIP (KURTZ) 1 2500 0 N/A N/A MICHIGAN NATIONAL GUARD (MINAG) 6 7079 0 N/A N/A CAMPUS SCHOLARSHIP (SCHOL) 10 4308 0 N/A N/A JEWELL EDUCATIONAL FUND (JEF) 391 459613 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 X X X false true false false false false false false false ANNETTE LOOSER 111392 0 14000 0 2028 0 12049 0 23143 0 162612 0 0 0 JAMES KOENIG 109615 0 22500 0 3438 0 10962 0 5015 0 151530 0 0 0 MARSHA ADAMKIEWICZ 105654 0 13063 0 561 0 11225 0 20643 0 151146 0 0 0 DONALD TORLINE 205254 0 28500 0 17420 0 20615 0 12185 0 283974 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 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. DON TORLINE PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO COMPENSATION 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 $103,501. 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 CLINTON TOWNSHIP. 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 CLINTON TOWNSHIP, 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 OF CLINTON TOWNSHIP 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 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 BAKER COLLEGE CENTER FOR GRADUATE STUDIES 1050 W BRISTOL RD FLINT MI 48507 383043861 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