2023-01-27T14:29:23-06:00 2022-06-30 FORVIS LLP 1201 Walnut Suite 1700 KANSAS CITY MO 641062246 990 2021-07-01 480543766 BAKER UNIVERSITY % MELISSA VAN LEIDEN BAKE 7855946451 PO BOX 65 BALDWIN CITY KS 66006 LYNNE E MURRAY PRESIDENT 7855944544 2023-02-15 true LYNNE MURRAY XXX-XX-XXXX April Arnold CPA P01559426 8162216300 2023-02-15 2 2021 2023-03-07 01:45:13Z LYNNE MURRAY PO BOX 65 BALDWIN CITY KS 66006 79695762 false X WWW.BAKERU.EDU X 1858 KS BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. 23 23 950 25 -935 0 11242631 12797817 46093695 43094385 3650631 2979932 206020 314244 61192977 59186378 16633229 17309010 0 0 18505750 17127742 0 0 1226407 18815932 18970304 53954911 53407056 7238066 5779322 118693627 111599532 26706507 23015352 91987120 88584180 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 41159721 17309010 43094385 BAKER UNIVERSITY PROVIDES UNDERGRADUATE, GRADUATE, AND DOCTORIAL STUDENTS WITH THE KNOWLEDGE AND SKILLS NECESSARY TO BECOME A SUCCESSFUL MEMBER OF ANY COMMUNITY. BAKER'S 2,500 COMBINED STUDENT BODY CONTINUES A LONG TRADITION OF GAINING THE KNOWLEDGE AND CONFIDENCE TO SET HIGH GOALS AND ATTAIN THEM. BAKER UNIVERSITY WAS FOUNDED ON FEBRUARY 12, 1858 IN BALDWIN CITY, KANSAS. THE SCHOOL OF PROFESSIONAL AND GRADUATE STUDIES WAS FORMED IN 1988. THE SCHOOL OF NURSING WAS FORMED IN 1991. THE SCHOOL OF EDUCATION WAS FORMED IN 2005. 41159721 true true false false false false false true false true true false false false true false true false true false false false false false false false false false true true true false false false false false true false false false false false false false false false true true false false false true 5701 0 true 950 true false false false false false false false false false false false false X 23 23 false false false false false false false true true false false false true true true true true true false false KS X MELISSA VAN LEIDEN 7855946451 618 EIGHTH STREET BALDWIN CITY KS 66006 LYNNE E MURRAY PRESIDENT 60.0 0.0 X 286077 0 28507 SUSAN TEMPLE KNEUVEAN VP-FINANCE & ADMINISTRATION 60.0 0.0 X 186202 0 14462 DANIELLE JONES REASE VP-ADVANCEMENT/ENROLLMENT MGMT 60.0 0.0 X 150514 0 30564 NORMAN HOUSER ATHLETIC DIRECTOR 60.0 0.0 X 130381 0 43758 MARCUS CHILDRESS VP-ACADEMIC AFFAIRS 60.0 0.0 X 145690 0 7491 DONALD HATCHER FACULTY 60.0 0.0 X 122709 0 2953 GARY SCHIEBER EXEC DIRECTOR OF TECHNOLOGY 60.0 0.0 X 113447 0 9868 INGE BALCH FACULTY 60.0 0.0 X 109246 0 2047 GORDON LANSFORD III TRUSTEE 1.0 0.0 X 0 0 0 SCOTT GRAUER TRUSTEE 1.0 0.0 X 0 0 0 SKIP KALB CHAIRMAN OF THE BOARD 1.0 0.0 X X 0 0 0 SPENCER BREITHAUPT TRUSTEE 1.0 0.0 X 0 0 0 HOOT GIBSON TRUSTEE 1.0 0.0 X 0 0 0 REV DR IRA DESPAIN TRUSTEE 1.0 0.0 X 0 0 0 TONY EISEL TRUSTEE 1.0 0.0 X 0 0 0 MIKE MCCARTHY TRUSTEE 1.0 0.0 X 0 0 0 GENE MEYER TRUSTEE 1.0 0.0 X 0 0 0 BRIAN KING TRUSTEE 1.0 0.0 X 0 0 0 MELISSA NESS TRUSTEE 1.0 0.0 X 0 0 0 REV DR KEN LUTGEN TRUSTEE 1.0 0.0 X 0 0 0 BRENDA STASIULIS TRUSTEE 1.0 0.0 X 0 0 0 DR KAY SCHALLENKAMP TRUSTEE 1.0 0.0 X 0 0 0 MIKE SEITZ TRUSTEE 1.0 0.0 X 0 0 0 DALE WERTS TRUSTEE 1.0 0.0 X 0 0 0 GREG STOSKOPF TRUSTEE 1.0 0.0 X 0 0 0 ERIC CONAWAY TRUSTEE 1.0 0.0 X 0 0 0 KENNETH GARRETT TRUSTEE 1.0 0.0 X 0 0 0 JASON HOOPER TRUSTEE 1.0 0.0 X 0 0 0 JOHN THOMSON TRUSTEE 1.0 0.0 X 0 0 0 SILAS DULAN III TRUSTEE 1.0 0.0 X 0 0 0 STACIE PROSSER TRUSTEE 1.0 0.0 X 0 0 0 1244266 0 139650 10 false true false STORMONT VAIL HEALTH CARE 1500 SW 10TH STREET TOPEKA KS 66604 SCHOOL OF NURSING 2374949 AMERICAN DINING CREATIONS 124 METROPOLITAN PARK DR LIVERPOOL NY 13088 FOOD SERVICE 1591046 WEBOGANIC INC 564 MATCHLESS COURT INCLINE VILLAGE NV 89451 MARKETING 582339 ANTHOLOGY INC OF NY PO BOX 850001 ORLANDO FL 32885 TECHNOLOGY 159000 BKDLLP 1201 WALNUT STREET SUITE 1700 KANSAS CITY MO 64106 AUDITING SERVICES 137432 5 3765872 9031945 12797817 Tuition and Fees 611600 38676189 38676189 Room and Board 611600 2366878 2366878 Student Cafeteria 721310 1962494 1962494 Student Activities 722320 88824 88824 43094385 1533155 1533155 0 158186 158186 147164 147164 0 147164 147164 21933511 22650 20502782 6602 1430729 16048 1446777 1446777 0 0 0 0 0 0 0 0 0 Loss from partnership K-1s 900099 -935 -935 MISCELLANEOUS INCOME 900099 9829 9829 8894 59186378 43094385 -935 3295111 0 17309010 17309010 0 0 654056 342450 311606 0 14007810 11169355 2324888 513567 415269 335688 49678 29903 984796 724079 228448 32269 1065811 832886 177994 54931 0 22414 22414 122376 122376 0 0 377296 377296 4534698 2862244 1647204 25250 865262 762 864500 144710 117313 22945 4452 580096 351422 209125 19549 0 2850350 1726742 1027551 96057 497510 470654 11860 14996 0 26360 17424 7955 981 710372 443107 244127 23138 0 2473371 1328725 1142408 2238 563758 151637 412121 Library Expense 188742 188742 Brochures/Catalog/Print 61519 50298 927 10294 Staff Support 570777 95669 475108 Athletic Expense 994512 994512 3386181 1989452 1309553 87176 53407056 41159721 11020928 1226407 2185109 2153500 268641 120235 1863522 568045 1764513 1814097 314150 0 0 0 0 0 24020 18317 379997 329448 92015113 48341033 40792807 43674080 63757837 55136409 3768678 5452759 1450043 974056 0 0 2124310 1358586 118693627 111599532 2288379 2430572 0 0 2054330 1925202 15070000 14505000 0 0 0 0 3847819 1951356 0 0 3445979 2203222 26706507 23015352 X 34903076 36373164 57084044 52211016 91987120 88584180 118693627 111599532 X 5779322 -9183197 935 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 469220 X X X false 52462041 2066370 -4681215 2024397 47822799 42643283 991910 11368797 2541949 52462041 42039354 1625775 777301 1799147 42643283 36850470 5496876 1694433 2002425 42039354 36957219 375428 2700001 3182178 36850470 0.03350 0.96650 false false 7509010 7509010 71339115 37315125 34023990 0 12675108 10731126 1943982 491880 294782 197098 43674080 0 Refundable Govt Loan Programs 1331052 PV of Annuities Payable 298258 OPERATING LEASE LIABLITIES 551850 Student Deposits 22062 2203222 34138795 -9183197 -9183197 43321992 377296 15487090 15864386 59186378 37541735 37541735 377296 15488025 15865321 53407056 SCHEDULE D, PART III, LINE 4 VARIOUS TYPES OF ARTWORK ARE USED TO FURTHER STUDENTS' KNOWLEDGE IN THE HISTORY OF ART. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE USED IN ACHIEVING THE UNIVERSITY'S MISSION AND VISION STATEMENTS, AS WELL AS FURTHERING THE EDUCATIONAL EXPERIENCES OF STUDENTS. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS $ 15,485,000 LOSS FROM PARTNERSHIP K-1 $ (935) RENTAL INCOME $ 3,025 -------------- TOTAL $ 15,487,090 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 15,485,000 RENTAL INCOME $ 3,025 ------------- TOTAL $ 15,488,025 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 BAKER UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE HOMEPAGE OF IT'S WEBSITE. SCHEDULE E, PART I, LINE 6A FEDERAL WORK STUDY MONEY IS PROVIDED TO THE UNIVERSITY, WHICH IS THEN GIVEN TO THE STUDENTS IN THE FORM OF COMPENSATION. BAKER ALSO RECEIVES GOVERNMENT LOANS, WHICH ARE ALSO PASSED THROUGH TO THE STUDENTS. true SCHOLARSHIPS 1181 15485000 SCHEDULE I, PART I, LINE 2 BAKER UNIVERSITY MONITORS ALL GRANTS WITH SPECIFIC INQUIRIES AND REVIEWS ON A QUARTERLY BASIS. ALL GRANTS ARE PLACED UNDER THE RESPONSIBILITY OF ONE INDIVIDUAL WITHIN THE ORGANIZATION. THE BUSINESS OFFICE WILL THEN ASSIST IN PREPARING DOCUMENTS WHICH ARE TYPICALLY REQUIRED ON AN ANNUAL BASIS. X true true X X X X false false false false false false false false false LYNNE E MURRAY PRESIDENT 286077 0 0 0 0 0 7800 0 20707 0 314584 0 NORMAN HOUSER ATHLETIC DIRECTOR 130381 0 0 0 0 0 4200 0 39558 0 174139 0 MARCUS CHILDRESS VP-ACADEMIC AFFAIRS 145690 0 0 0 0 0 2678 0 4813 0 153181 0 SUSAN TEMPLE KNEUVEAN VP-FINANCE & ADMINISTRATION 186202 0 0 0 0 0 5550 0 8912 0 200664 0 DANIELLE JONES REASE VP-ADVANCEMENT/ENROLLMENT MGMT 150514 0 0 0 0 0 4584 0 25980 0 181078 0 SCHEDULE J, PART I, LINE 1A THE HOUSING IS PROVIDED TO LYNNE MURRAY, PRESIDENT OF BAKER UNIVERSITY, WHICH QUALIFIES AS A NON TAXABLE BENEFIT UNDER CODE SECTION 119. A KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 481233911 2019-04-11 11770000 REFUND 2013 BONDS(ISSUED 10/30/13) false false false A 1355000 0 11770000 0 0 0 0 0 0 0 11770000 0 true false true true A false false false false 0 false false false true A false true false false false false 0 false 0 false true A true PART II, LINE 11, COLUMN A (OTHER SPENT PROCEEDS): ALL SERIES 2019A BOND PROCEEDS WERE USED FOR A CURRENT REFUNDING OF SERIES 2013 BONDS. SEE PART V X SCHEDULE L, PART II A) LYNNE MURRAY B) PRESIDENT C) SPLIT-DOLLAR D) LOAN FROM THE ORGANIZATION E) $400,000 F) $421,688 G) NO H) YES I) YES THE LOAN REPORTED IN THIS SECTION IS ASSOCIATED WITH THE PRESIDENT'S RETIREMENT BENEFIT. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM ASSISTS IN PREPARING AND REVIEWING THE 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS. ANY QUESTIONS OR CONCERNS THAT THE ORGANIZATION'S OFFICERS HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE COMPLETED FORM 990 AND ALL ATTACHED SCHEDULES ARE EMAILED TO THE CHAIRMAN OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PROVIDED ANNUALLY TO ALL OFFICERS AND KEY EMPLOYEES. THE POLICY IS ALSO PROVIDED TO ALL TRUSTEES DURING THE FALL BOARD OF TRUSTEES MEETING. THE FORM IS EXPLAINED IN DETAIL TO ALL MEMBERS FOLLOWED BY A DISTRIBUTION OF A DISCLOSURE FORM VERIFYING COMPLIANCE. ANY NONCOMPLIANCE OF THIS POLICY WILL RESULT IN AN INDIVIDUAL ABSTAINING FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE PRESIDENT OF THE UNIVERSITY IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. A COMPARABILITY ANALYSIS IS PERFORMED AND THE RESULTS ARE DELIBERATED EVERY THREE YEARS. THE BOARD ALSO TAKES INTO ACCOUNT THE EXTENT OF THE WORK PERFORMED BY THE PRESIDENT. THE REVIEW WAS LAST PERFORMED IN THE YEAR ENDING JUNE 30, 2020. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR INFORMATION ARE EVALUATED ON A CASE BY CASE BASIS. FORM 990, PART XI, LINE 9 LOSS FROM PARTNERSHIP K-1 $ 935 CHARITABLE REMAINDER TRUSTS (1) CHARITABLE TR NA TRUST true false false false false false false false false false false false false false false false false false false false