2015-11-13T15:40:35-06:00 2015-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2014-07-01 480543766 BAKER UNIVERSITY % MELISSA VANLEIDEN BAKE 7855944544 PO BOX 65 BALDWIN CITY KS 66006 LYNNE MURRAY PRESIDENT 7855946451 2015-11-16 true Michael J Engle P00482834 8162216300 2014 2016-03-07 17:11:31Z LYNNE MURRAY PO BOX 65 BALDWIN CITY KS 66006 55146483 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. 32 32 1127 857 0 0 16167083 4137600 46247636 45495821 3454676 2926236 706916 696296 66576311 53255953 12590302 13451959 0 0 21759862 21754067 0 0 1673565 18536376 19368030 52886540 54574056 13689771 -1318103 105895149 104570079 30561651 32196011 75333498 72374068 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 37084359 13451959 45495821 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. 37084359 true true false false false false false true false true true false false false true false true false true false true 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 5627 0 true 1127 true false false false false false false false false false false X 32 32 false false false false false false false true true false false false true true true true true true false false KS X MELISSA VANLEIDEN 7855948398 618 EIGHTH STREET BALDWIN CITY KS 66006 MR SPENCER BREITHAUPT TRUSTEE 1.0 0.0 X 0 0 0 MR STEVE DOYAL TRUSTEE 1.0 0.0 X X 0 0 0 MS EMMALIE GESSNER COWHERD TRUSTEE 1.0 0.0 X 0 0 0 MR TONY EISEL TRUSTEE 1.0 0.0 X 0 0 0 MR HOOT GIBSON TRUSTEE 1.0 0.0 X X 0 0 0 MRS TAMMERIA K HAWKS TRUSTEE 1.0 0.0 X 0 0 0 MS ANN FISH TRUSTEE 1.0 0.0 X X 0 0 0 MR RICHARD HOWELL TRUSTEE/IMMEDIATE PAST CHAIR 1.0 0.0 X X 0 0 0 MR MIKE MCCARTHY TRUSTEE 1.0 0.0 X 0 0 0 MS KATHY RAINEN TRUSTEE 1.0 0.0 X 0 0 0 MR GORDON E LANSFORD TRUSTEE/SENIOR VICE CHAIR/FINA 1.0 0.0 X 0 0 0 DR NEAL MALICKY TRUSTEE 1.0 0.0 X 0 0 0 MR C ALAN MAUCH TRUSTEE/CHAIR 1.0 0.0 X X 0 0 0 THE REV DR IRA DESPAIN TRUSTEE 1.0 0.0 X 0 0 0 MR SCOTT GRAUER TRUSTEE/VICE CHAIR/RECORDING S 1.0 0.0 X 0 0 0 MR BRIAN KING TRUSTEE 1.0 0.0 X 0 0 0 MRS MARGIE PEARSON TRUSTEE 1.0 0.0 X 0 0 0 REVEREND NANETTE ROBERTS TRUSTEE 1.0 0.0 X 0 0 0 MR WALTER W PINNELL TRUSTEE 1.0 0.0 X 0 0 0 FRANCOIS SAUER MD TRUSTEE 1.0 0.0 X 0 0 0 MRS SUSANNE TEEL TRUSTEE 1.0 0.0 X 0 0 0 MR SKIP KALB TRUSTEE 1.0 0.0 X 0 0 0 REV DR KENNETH LUTGEN JR TRUSTEE 1.0 0.0 X 0 0 0 MR GARY SOLLARS TRUSTEE 1.0 0.0 X 0 0 0 MR DOLPH SIMONS III TRUSTEE 1.0 0.0 X 0 0 0 MR STEVE SAUDER TRUSTEE 1.0 0.0 X 0 0 0 MR BRANDON SCARBOROUGH TRUSTEE 1.0 0.0 X 0 0 0 MR GENE MEYER TRUSTEE 1.0 0.0 X 0 0 0 MR IVAN FENWICK TRUSTEE 1.0 0.0 X 0 0 0 REVEREND DR SCOTT JONES TRUSTEE 1.0 0.0 X 0 0 0 REVEREND MIKE MCGUIRE TRUSTEE 1.0 0.0 X 0 0 0 MR MICHAEL SEITZ TRUSTEE 1.0 0.0 X 0 0 0 SUSAN JO LINDAHL EXEC VP AND COO-RESIGN DEC 14 60.0 0.0 X 206117 0 9325 BRIAN POSLER EXECUTIVE VP FOR ACADEMIC AFFA 60.0 0.0 X 160159 0 21122 DR LYNNE MURRAY PRESIDENT 60.0 0.0 X 125000 0 8178 RAY HAUKE INTERIM CFO 60.0 0.0 X 0 0 0 PEGGY HARRIS DEAN SOE 60.0 0.0 X 140664 0 10026 MARY LARSON DIAZ VP FOR MARKETING, COMMUNICATIO 60.0 0.0 X 128701 0 14602 BRIAN MESSER EXECUTIVE VP & DEAN SPGS 60.0 0.0 X 122622 0 16858 ANDY JETT VP STRATEGIC PLANNING & ACADEM 60.0 0.0 X 117797 0 18055 RANDY ZIEGLER CHAIR OF PSYCHOLOGY & PROFESSO 40.0 0.0 X 116411 0 23358 PATRICIA N LONG PRESIDENT - RETIRED JUN 14 60.0 0.0 X 210584 0 20109 1328055 0 141633 13 true true false 0 0 986754 3150846 4137600 TUITION AND FEES 611600 41566488 41566488 STUDENT EDUCATION ACTIVITIES 611600 2154705 2154705 ROOM & BOARD 721310 1729470 1729470 STUDENT CAFETERIA 722320 45158 45158 45495821 1242142 1242142 0 542362 542362 28863 28863 0 28863 28863 3568104 6520 1882380 8150 1685724 -1630 1684094 1684094 0 0 0 All Other Misc Revenue 900099 125071 125071 125071 53255953 45495821 3622532 0 13346481 13346481 105478 105478 0 921409 552846 322493 46070 0 15721926 9433156 5502674 786096 442290 265374 154802 22114 3395227 2037136 1188330 169761 1273215 763929 445625 63661 0 64670 64670 107248 107248 0 0 379656 379656 0 404176 242506 141462 20208 325491 195295 113922 16274 1869921 1121953 654472 93496 0 4202459 2521475 1470861 210123 382903 229742 134016 19145 0 30610 18366 10714 1530 596047 357628 208617 29802 0 2634303 1580582 922006 131715 341218 204731 119426 17061 Payments to IPD 4350004 2175002 2175002 Stormont Vail Payments 1956420 978210 978210 Library 553226 276613 276613 Bad Debt Expense 239509 119755 119754 930169 558101 325559 46509 54574056 37084359 15816132 1673565 58338 40680 4032939 4493404 790992 398883 1323352 1526661 0 0 0 0 0 0 20972 39571 382563 390026 81277351 33890390 46825443 47386961 43685054 40600646 3567056 4686072 3793801 3592536 0 0 1414639 1414639 105895149 104570079 1995403 4503454 0 0 3124127 2952242 14678616 14111880 0 0 0 0 7377616 7373469 0 0 3385889 3254966 30561651 32196011 X 33843459 32103364 8489492 6076364 33000547 34194340 75333498 72374068 105895149 104570079 -1318103 -1641327 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 467420 X X X false 37446894 1144426 1009857 3183970 59157 36358050 33036612 1031894 4982488 1537323 66777 37446894 31454682 502840 2693871 1557355 57426 33036612 33344175 466779 -1262636 1033656 59980 31454682 27700334 449038 6059960 791067 74090 33344175 0.91600 0.08400 false false 0 4336930 4336930 0 64489606 26289156 30599216 0 10681963 7601234 10681963 1768852 1768852 47386961 0 Refundable Govt Loan Programs 2353162 PV of Annuities Payable 575141 Future Lease Payments 231179 Student Deposits 95484 3254966 38816022 -1641327 -1641327 40457349 379656 12418948 12798604 53255953 41775452 41775452 379656 12418948 12798604 54574056 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 $ 12,418,948 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 12,418,948 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE RACIALLY NONDISCRIMINATORY POLICY IS MADE PUBLIC THROUGH THE WEBSITE. STUDENTS ARE ALSO PROVIDED THE POLICY WITHIN THE HANDBOOKS. THE HANDBOOKS ARE PASSED OUT AT CHECK IN (FALL SEMESTER). 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 Europe (Including Iceland and Greenland) Program Services Study Abroad 105478 Central America and the Caribbean Investments 3450642 3556120 3556120 SCHOLARSHIPS Europe (Including Iceland and Greenland) 14 105478 CHECK false false true true false false SCHEDULE F, 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. true SCHOLARSHIPS 1365 13346481 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 true false false false false false false false false SUSAN JO LINDAHL EXEC VP AND COO-RESIGN DEC 14 136372 0 833 0 68912 0 3594 0 5731 0 215442 0 0 0 BRIAN POSLER EXECUTIVE VP FOR ACADEMIC AFFA 160109 0 50 0 0 0 4374 0 16748 0 181281 0 0 0 PATRICIA N LONG PRESIDENT - RETIRED JUN 14 153094 0 0 0 57490 0 11500 0 8609 0 230693 0 0 0 PEGGY HARRIS DEAN SOE 66267 0 525 0 73872 0 5176 0 4850 0 150690 0 0 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. SCHEDULE J, PART I, LINE 4A SUSAN JO LINDHAL $ 53,836 PEGGY HARRIS $ 60,000 MARY LARSON DIAZ $ 29,325 A KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 481233911 48526HQBS 2013-10-30 15000000 EDUCATIONAL FACILIATIES REVENUE BO false true false A 888120 0 15000000 0 0 0 138591 0 856385 0 0 0 2013 true false true true A false false false false 0.00000 0.00000 0.00000 false false false true A true false false false false false 0 false 0 false true A true 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 IS EMAILED TO MEMBERS IN THE FINANCE COMMITTEE, IN FULL, FOR APPROVAL. ONCE REVIEWED BY THE FINANCE COMMITTEE, THE FORM 990 IS THEN FILED. 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. THE BOARD ALSO TAKES INTO ACCOUNT THE EXTENT OF THE WORK PERFORMED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR INFORMATION ARE EVALUATED ON A CASE BY CASE BASIS. CHARITABLE REMAINDER TRUSTS (3) CHARITABLE TR NA TRUST true