2020-12-03T10:29:47-06:00 2020-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2019-07-01 480543766 BAKER UNIVERSITY % SHELLEY KNEUVEAN BAKE 7855946451 PO BOX 65 BALDWIN CITY KS 66006 LYNNE E MURRAY PRESIDENT 7855944544 2020-11-15 true April Arnold CPA P01559426 8162216300 2020-11-15 2019 2022-09-23 18:48:47Z LYNNE MURRAY PO BOX 65 BALDWIN CITY KS 66006 55881202 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. 24 24 1135 25 -1341 -1341 8519630 7355217 46205899 44852013 4673887 2960667 349109 254648 59748525 55422545 16919450 16102361 0 0 18339681 18927452 0 0 1587947 18249640 18387649 53508771 53417462 6239754 2005083 103194498 104255352 29207778 29852193 73986720 74403159 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 40941525 16102361 44852013 BAKER UNIVERSITY PROVIDES UNDERGRADUATE, GRADUATE, AND DOCTORIAL STUDENTS WITH THE KNOWLEDGE AND SKILLS NECESSARY TO BECOME A SUCCESSFUL MEMBER OF ANY COMMUNITY. BAKER'S 4,000-STRONG 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. 40941525 true true false false false false false true false true true false false false true false true false true false false false true false false false false false true true true false false false false false true false false false false true false false false false true true false false false true 6913 0 true 1135 true false false false false false false false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true false false KS X SHELLEY KNEUVEAN 7855948347 618 EIGHTH STREET BALDWIN CITY KS 66006 X LYNNE E MURRAY PRESIDENT 60.0 0.0 X 264929 0 23369 SUSAN TEMPLE KNEUVEAN VP OF FINANCE & ADMINISTRATION 60.0 0.0 X 170662 0 12853 ANDY JETT SEE SCHEDULE O 60.0 0.0 X 152707 0 14896 MARCUS CHILDRESS VP FOR ACADEMIC AFFAIRS 60.0 0.0 X 150780 0 11121 DANIELLE JONES REASE SEE SCHEDULE O 60.0 0.0 X 138402 0 8647 CASSANDRA BAILEY DEAN OF STUDENTS 60.0 0.0 X 102622 0 20967 D ZIEGLER PROFESSOR OF PSYCHOLOGY 60.0 0.0 X 103037 0 16893 ROBERT GEORGE SEE SCHEDULE O 60.0 0.0 X 103202 0 16493 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 ANN FISH 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 REV DR NANNETTE ROBE TRUSTEE 1.0 0.0 X 0 0 0 GARY SOLLARS 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 1186341 0 125239 9 false true false STORMONT VAIL HEALTH CARE 1500 SW 10TH STREET TOPEKA KS 66604 SCHOOL OF NURSING 2266334 AMERICAN DINING CREATIONS 124 METROPOLITAN PARK DR LIVERPOOL NY 13088 FOOD SERVICE 1426763 WEBOGANIC INC 564 MATCHLESS COURT INCLINE VILLAGE NV 89451 MARKETING 798276 CLINE CONSTRUCTION ROOFING INC 1603 BOARDMAN ROAD PLEASANT HILL MO 64080 CONSTRUCTION 150573 BKD LLP 1201 WALNUT STREET SUITE 1700 KANSAS CITY MO 64106 AUDITING SERVICES 126863 5 1258294 6096923 2312778 7355217 Tuition and Fees 611600 41130218 41130218 Room and Board 611600 1938647 1938647 Student Cafeteria 721310 1569644 1569644 Student Activities 722320 213504 213504 44852013 1081663 1081663 0 183911 183911 37238 37238 0 37238 37238 2335801 1860 455428 3229 1880373 -1369 1879004 1879004 0 0 0 0 0 0 0 0 0 ALL OTHER MISC REVENUE 900099 34840 34840 LOSS FROM PARTNERSHIP K-1 900099 -1341 -1341 33499 55422545 44852013 -1341 3216656 0 16102361 16102361 0 0 633167 153000 330167 150000 0 15490537 11956688 2719881 813968 476353 345743 98338 32272 1210183 850837 290864 68482 1117212 839478 212442 65292 0 30590 30590 103706 103706 0 0 351070 351070 4416578 2781828 1516607 118143 949675 1528 948147 180654 148280 23334 9040 548335 335800 190163 22372 0 2406574 1473786 834600 98188 415032 378841 14936 21255 0 26936 22472 3761 703 877410 538706 299594 39110 0 2514586 1263489 1248266 2831 486737 155430 331307 Library Expense 198368 198368 Brochures/Catalog/Print 86479 68916 3008 14555 Staff Support 597788 153855 443933 Athletic Expense 1033685 1033685 3163446 2138434 893276 131736 53417462 40941525 10887990 1587947 186482 47295 39364 37958 487928 1011090 2197881 1863884 233264 314150 0 0 0 0 40444 27634 461133 397903 87720912 45439501 41091743 42281411 51988685 52255064 3158170 3150795 2492965 2051729 0 0 816439 816439 103194498 104255352 2367986 2463113 0 0 2687803 5327889 16375000 15610000 0 0 0 0 5295405 4111890 0 0 2481584 2339301 29207778 29852193 X 28587408 28651365 45399312 45751794 73986720 74403159 103194498 104255352 X 2005083 -1589985 1341 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 469220 X X X false 42039354 1625775 777301 1799147 42643283 36850470 5496876 1694433 2002425 42039354 36957219 375428 2700001 3182178 36850470 34211159 355609 4210468 1776222 43795 36957219 36358050 993408 -1314950 1780470 44879 34211159 0.02710 0.97290 false false 7053027 7053027 67434851 33869838 33565012 12954357 11338305 1616053 278677 231358 47319 42281411 0 Refundable Govt Loan Programs 1781028 PV of Annuities Payable 397895 Future Lease Payments 91158 Student Deposits 69220 2339301 37380470 -1589985 -1589985 38970455 351070 16101020 16452090 55422545 36964031 36964031 351070 16102361 16453431 53417462 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 $ 16,102,361 LOSS FROM PARTNERSHIP K-1 $ (1,341) -------------- TOTAL $ 16,101,020 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 16,102,361 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 PROVIDED TO ALL STUDENTS DURING REGISTRATION. ADDITIONALLY, THE POLICY IS INCLUDED IN THE STUDENT HANDBOOK WHICH IS ELECTRONICALLY GIVEN TO EACH STUDENT. 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. Central America and the Caribbean 0 0 Investments 1008809 0 0 0 0 1008809 1008809 false false true true false false SCHEDULE F, PART I, LINE 3 BAKER UNIVERSITY USES THE ACCRUAL METHOD OF ACCOUNTING FOR EXPENDITURES ON THE ORGANIZATION'S FINANCIAL STATEMENTS. true SCHOLARSHIPS 1149 16102361 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 264879 0 50 0 0 0 7575 0 15794 0 288298 0 SUSAN TEMPLE KNEUVEAN VP OF FINANCE & ADMINISTRATION 170612 0 50 0 0 0 5180 0 7673 0 183515 0 MARCUS CHILDRESS VP FOR ACADEMIC AFFAIRS 150730 0 50 0 0 0 4545 0 6576 0 161901 0 ANDY JETT SEE SCHEDULE O 152657 0 50 0 0 0 7951 0 6945 0 167603 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 765000 0 11770000 0 0 0 0 0 0 0 11770000 0 true false true true A false false false false 0.00000 0.00000 0.00000 false false false true A false true true true 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. LYNN MURRAY PRESIDENT SPLIT-DOLLAR X 300000 314150 false true true 314150 X 1 2040000 FMV false true false SCHEDULE M, PART I, COLUMN B THE NUMBER OF CONTRIBUTIONS HAS BEEN REPORTED. 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 VII/SCHEDULE J, PART II - TITLES ANDY W JETT - VICE PRESIDENT OF INSTITUTIONAL EFFECTIVENESS ROBERT GEORGE - ASSOCIATE VICE PRESIDENT OF CAPITAL PLANNING, FACILITIES, AND EMERGENCY MANAGEMENT DANIELLE JONES REASE - VICE PRESIDENT OF ADVANCEMENT & ENROLLMENT MANAGEMENT FORM 990, PART XI, LINE 9 LOSS FROM PARTNERSHIP K-1 $ (1,341) CHARITABLE REMAINDER TRUSTS (3) CHARITABLE TR NA TRUST true false false false false false false false false false false false false false false false false false false false