2019-11-11T09:32:58-06:00 2019-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2018-07-01 480543766 BAKER UNIVERSITY % SHELLEY KNEUVEAN BAKE 7855946451 PO BOX 65 BALDWIN CITY KS 66006 LYNNE E MURRAY PRESIDENT 7855944544 2019-11-15 true April Arnold CPA P01559426 8162216300 2019-11-15 167.68.126.162 43372220193155000000 2019-11-11 P B11999A6EA034623CCAB90510CAC8C53A8DEC695 B63AEF58A3948584CFC9994E7E12F4E53EEB27F2 2018 2020-03-31 21:24:44Z LYNNE E MURRAY PO BOX 65 BALDWIN CITY KS 66006 85240843 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 1150 25 -2607 -2607 4795033 8519630 44895724 46205899 4267938 4673887 433632 349109 54392327 59748525 15155214 16919450 0 0 18035912 18339681 0 0 1467978 18688500 18249640 51879626 53508771 2512701 6239754 101001164 103194498 30818830 29207778 70182334 73986720 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 41583024 16919450 46205899 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. THESCHOOL OF NURSING WAS FORMED IN 1991. THE SCHOOL OF EDUCATION WAS FORMED IN 2005. 41583024 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 false false false false false false false false false false true true false false false true 6962 0 true 1150 true false false false false false false false false false false false false X 23 23 false false true false false false false true true false false true true true true true true true false false KS X SHELLEY KNEUVEAN 7855948398 618 EIGHTH STREET BALDWIN CITY KS 66006 X GORDON LANSFORD III CHAIRMAN OF THE BOARD 1.0 0.0 X X 0 0 0 SCOTT GRAUER SEE SCHEDULE O 1.0 0.0 X X 0 0 0 SKIP KALB SEE SCHEDULE O 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 TAMMY HAWKS 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 ROBERTS TRUSTEE 1.0 0.0 X 0 0 0 GARY SOLLARS TRUSTEE 1.0 0.0 X 0 0 0 BRANDON SCARBOROUGH 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 SCOTT SIEGMAN TRUSTEE 1.0 0.0 X 0 0 0 GREG STOSKOPF TRUSTEE 1.0 0.0 X 0 0 0 LYNNE E MURRAY PRESIDENT 60.0 0.0 X 240843 0 22494 DANIELLE PUZIO YEAROUT SEE SCHEDULE O 60.0 0.0 X 163783 0 11343 MICHAEL JAY GROSSNER FOOTBALL COACH 60.0 0.0 X 152504 0 18537 ANDY W JETT SEE SCHEDULE O 60.0 0.0 X 149075 0 21968 SUSAN TEMPLE-KNEUVEAN VP OF FINANCE & ADMINISTRATION 60.0 0.0 X 125791 0 21441 MARCUS CHILDRESS VP FOR ACADEMIC AFFAIRS 60.0 0.0 X 114922 0 30896 DANIELLE JONES-REASE VP OF ADVANCEMENT & MARKETING 60.0 0.0 X 112734 0 10326 1059652 0 137005 12 false true false STORMONT VAIL HEALTH CARE 1500 SW 10TH STREET TOPEKA KS 66604 SCHOOL OF NURSING 2197689 SODEXO INC PO BOX 360170 PITTSBURGH PA 15251 FOOD SERVICE 1971716 KANTANA LLC 225 BROADWAY SUITE 430 SAN DIEGO CA 92101 MARKETING 447630 MID-AMERICA GOLF LANDSCAPE INC 1621 SE SUMMIT ST LEES SUMMIT MO 64081 INSTALLATION 394711 KAZOO MARKETING 821 WEST 17TH STREET KANSAS CITY MO 64108 MARKETING 239998 7 70225 8449405 8519630 TUITION AND FEES 611600 41928500 41928500 Room & BOARD 611600 2379747 2379747 STUDENT CAFETERIA 721310 1826158 1826158 STUDENT ACTIVITIES 722320 71494 71494 46205899 1179774 1179774 0 153551 153551 49031 49031 0 49031 49031 28559675 426756 24781270 711048 3778405 -284292 3494113 3494113 0 0 0 0 0 0 0 0 0 All Other Misc Revenue 900099 149134 149134 LOSS FROM PARTNERSHIP K-1 900099 -2607 -2607 146527 59748525 46205899 -2607 5025603 0 16919450 16919450 0 0 344876 53984 136449 154443 0 15259900 11906905 2676266 676729 473529 343421 104988 25120 1155956 820034 276308 59614 1105420 852739 195343 57338 0 129300 129300 114581 114581 0 0 322618 322618 4880143 2948684 1833163 98296 1114146 1066265 47881 220546 148847 44584 27115 583821 367807 192661 23353 0 2394108 1508288 790056 95764 569767 498038 32120 39609 0 42632 29342 8645 4645 830935 528373 270595 31967 0 2503322 1286597 1214360 2365 494996 143305 351691 Library Expense 204199 204199 Brochures/Catalog/Printing 148407 53578 62610 32219 STAFF SUPPORT 748576 196755 551821 Bad Debt Expense 277916 277916 2669627 1706413 823813 139401 53508771 41583024 10457769 1467978 71271 186482 271195 39364 330759 487928 1747928 2431145 0 0 0 0 0 0 19411 40444 496369 461133 84211199 43119456 42985949 41091743 47347677 51988685 3204595 3158170 3254571 2492965 0 0 1271439 816439 101001164 103194498 2066131 2367986 0 0 2610492 2687803 12305836 16375000 0 0 0 0 10984716 5295405 0 0 2851655 2481584 30818830 29207778 X 30673382 28587408 3141469 3716372 36367483 41682940 70182334 73986720 101001164 103194498 X 6239754 -2437975 2607 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 469220 X X X false 36850470 5496876 1694433 2002425 42039354 36957219 375428 2700001 3182178 36850470 34211159 355609 4210468 1776222 43795 36957219 36358050 993408 -1314950 1780470 44879 34211159 37446894 1144426 1009857 3183970 59157 36358050 0.02810 0.97190 false false 4718027 4718027 66788938 32221311 34567627 12420846 10680757 1740089 283388 217388 66000 41091743 0 Refundable Govt Loan Programs 1815318 PV of Annuities Payable 435876 Future Lease Payments 116917 Student Deposits 113473 2481584 40961595 -2437975 -2437975 43399570 322618 16026337 16348955 59748525 37157209 37157209 322618 16028944 16351562 53508771 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 $ 16,028,944 LOSS FROM PARTNERSHIP K-1 $ (2,607) -------------- TOTAL $ 16,026,337 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 16,028,944 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 Investments 1528295 1528295 1528295 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 1307 16919450 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 240793 0 50 0 0 0 7500 0 14994 0 263337 0 DANIELLE PUZIO YEAROUT SEE SCHEDULE O 163733 0 50 0 0 0 3035 0 8308 0 175126 0 MICHAEL JAY GROSSNER FOOTBALL COACH 152454 0 50 0 0 0 4200 0 14337 0 171041 0 ANDY W JETT SEE SCHEDULE O 149025 0 50 0 0 0 7554 0 14414 0 171043 0 SCHEDULE J, PART I, LINE 1A LYNNE MURRAY, PRESIDENT OF BAKER UNIVERSITY, IS REQUIRED TO LIVE IN THE PRESIDENT'S HOUSE. THE HOUSE IS USED FOR UNIVERSITY PURPOSES. MAINTAINING THE HOUSE IS NOT INCLUDED IN HER W-2 BECAUSE IT QUALIFIES AS A NONTAXABLE BENEFIT. A KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 481233911 2019-04-11 11770000 REFUND 2013 BONDS(ISSUED 10/30/13) false false false A 0 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. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED TO CHANGE THE MAXIMUM NUMBER OF THE BOARD OF TRUSTEES FROM 32 TO 28 TRUSTEES AND TO CHANGE THE MINIMUM NUMBER OF THE BOARD OF TRUSTEES FROM 28 TO 24 TRUSTEES. THE COMPOSITION OF THE NOMINATING COMMITTEE CHANGED TO REMOVE THE CHAIR OF THE MINISTRY AREA ON HIGHER EDUCATION. THERE ARE NO LONGER EX OFFICIO TRUSTEES. THE FUNCTIONS OF THE AUDIT COMMITTEE WERE MOVED TO THE FINANCE COMMITTEE AND THE AUDIT COMMITTEE WAS ELIMINATED. 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, 2019. 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 STRATEGIC PLANNING AND ACADEMIC RESOURCES & CIO SCOTT GRAUER - SENIOR VICE CHAIR/FINANCIAL SECRETARY SKIP KALB - VICE CHAIR/RECORDING SECRETARY DANIELLE PUZIO YEAROUT - VICE PRESIDENT ENROLLMENT & MARKETING FORM 990, PART XI, LINE 9 LOSS FROM PARTNERSHIP K-1 $(2,607) 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