2014-11-12T11:51:25-06:00 2014-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2013-07-01 480543766 BAKER UNIVERSITY % MELISSA VANLEIDEN BAKE 7855946451 PO BOX 65 Suite BALDWIN CITY KS 66006 LYNNE MURRAY PRESIDENT 7855946451 2014-11-17 true Michael J Engle P00482834 7855946451 2013 2015-11-30 17:44:51Z LYNNE MURRAY PO BOX 65 BALDWIN CITY KS 66006 67804222 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 1269 872 0 0 4910983 16167083 45137083 46247636 1160177 3454676 480106 706916 51688349 66576311 11524381 12590302 0 0 20741028 21759862 0 0 1663670 19303046 18536376 51568455 52886540 119894 13689771 100632800 105895149 41566156 30561651 59066644 75333498 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 36749612 12590302 46247636 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. 36749612 true true false false false false false true false true true false false false true false true false true false true false true false true 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 5872 0 true 1269 true false false false false false true true false false false false X 32 32 false false false false false false false true true false false true true true true true true true false false KS X MELISSA VANLEIDEN 7855948398 618 EIGHTH STREET BALDWIN CITY KS 66006 MR JACK BOWERMAN TRUSTEE 1.0 X 0 0 0 MR STEVE DOYAL TRUSTEE 1.0 X 0 0 0 MS EMMALIE GESSNER COWHERD TRUSTEE 1.0 X 0 0 0 MR TONY EISEL TRUSTEE 1.0 X 0 0 0 MR HOOT GIBSON TRUSTEE/IMMEDIATE PAST CHAIR 1.0 X X 0 0 0 MRS TAMMERIA K HAWKS TRUSTEE 1.0 X 0 0 0 MS ANN FISH TRUSTEE/RECORDING SECRETARY 1.0 X X 0 0 0 MR ROBERT HONSE TRUSTEE 1.0 X 0 0 0 MR RICHARD HOWELL TRUSTEE/CHAIR 1.0 X X 0 0 0 MR MIKE MCCARTHY TRUSTEE 1.0 X 0 0 0 MS KATHY RAINEN TRUSTEE 1.0 X 0 0 0 MR GORDON E LANSFORD TRUSTEE 1.0 X 0 0 0 DR NEAL MALICKY TRUSTEE 1.0 X 0 0 0 MR C ALAN MAUCH TRUSTEE/FINANCE CHAIR 1.0 X X 0 0 0 DR MYRON MCCOY TRUSTEE 1.0 X 0 0 0 MR DON PARKER TRUSTEE 1.0 X 0 0 0 MR SCOTT GRAUER TRUSTEE 1.0 X 0 0 0 MRS MARGIE PEARSON TRUSTEE 1.0 X 0 0 0 REVEREND NANETTE ROBERTS TRUSTEE 1.0 X 0 0 0 MR WALTER W PINNELL TRUSTEE 1.0 X 0 0 0 FRANCOIS SAUER MD TRUSTEE 1.0 X 0 0 0 MRS SUSANNE TEEL TRUSTEE 1.0 X 0 0 0 MR SKIP KALB TRUSTEE 1.0 X 0 0 0 MR JOSEPH W LEVIN TRUSTEE 1.0 X 0 0 0 MR GARY SOLLARS TRUSTEE 1.0 X 0 0 0 MR DOLPH SIMONS III TRUSTEE 1.0 X 0 0 0 MR STEVE SAUDER TRUSTEE 1.0 X 0 0 0 MR BRANDON SCARBOROUGH TRUSTEE 1.0 X 0 0 0 MR GENE MEYER TRUSTEE 1.0 X 0 0 0 MR IVAN FENWICK TRUSTEE 1.0 X 0 0 0 REVEREND DR SCOTT JONES TRUSTEE 1.0 X 0 0 0 REVEREND MIKE MCGUIRE TRUSTEE 1.0 X 0 0 0 PATRICIA LONG PRESIDENT 60.0 X 249948 0 7113 SUSAN JO LINDAHL EXECUTIVE VP & COO 60.0 X 162210 0 4181 BRIAN POSLER EXECUTIVE VP FOR ACADEMIC AFFA 60.0 X 157603 0 10057 RAND ZIEGLER CHAIR AND PROFESSOR OF BEHAVIO 40.0 X 121152 0 15268 PEGGY A HARRIS DEAN SOE 40.0 X 132597 0 16214 CASSANDRA RAE BAILEY DEAN OF STUDENTS 40.0 X 109505 0 9039 MARY LARSON DIAZ VICE PRESIDENT FOR MARKETING, 40.0 X 104188 0 7689 ANDY JETT CHIEF INFORMATION OFFICER 40.0 X 107088 0 8408 1144291 0 77969 10 false true false 0 157485 10273865 5735733 16167083 TUITION AND FEES 611600 42453971 42453971 STUDENT EDUCATION ACTIVITIES 611600 2127304 2127304 ROOM & BOARD 721310 1621830 1621830 STUDENT CAFETERIA 722320 44531 44531 46247636 1027488 1027488 0 453301 453301 27652 27652 0 27652 27652 3525125 1058500 39437 2466625 -39437 2427188 2427188 206049 157485 129974 76075 76075 0 0 ALL OTHER REVENUE 900099 149888 149888 149888 149888 149888 66576311 46247636 4161592 0 12381226 12381226 209076 209076 0 623813 374288 218334 31191 0 15774851 9464911 5521198 788742 393406 236043 137692 19670 3824001 2294401 1338400 191200 1143791 686275 400327 57190 0 14263 14263 92780 92780 0 0 361095 361095 0 738357 443014 258425 36918 276882 166129 96909 13844 1927559 1156535 674646 96378 0 4315065 2589039 1510273 215753 349632 209779 122371 17482 0 17421 10453 6097 871 849032 509419 297161 42452 0 249846 149908 87446 12492 349889 209933 122461 17495 Payments to IPD 4359434 2000000 2359434 Stormont Vail Payments 1990608 1990608 Library 462897 277738 162014 23145 Bad Debt Expense 204667 204667 1976949 1186170 691932 98847 52886540 36749612 14473258 1663670 541706 58338 2371478 4032939 11030546 10728161 1069302 1323352 0 0 0 0 0 0 135708 20972 281654 382563 78532863 31707420 44121393 46825443 30981357 33747885 3404630 3567056 4159849 3793801 0 0 2535177 1414639 100632800 105895149 2973171 1995403 0 0 12758664 3124127 9800000 14678616 0 0 0 0 12491867 7377616 0 0 3542454 3385889 41566156 30561651 X 21805419 33843459 5306715 8489492 31954510 33000547 59066644 75333498 100632800 105895149 13689771 2577083 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 467420 X X X false 33036612 1031894 4982488 1537323 66777 37446894 31454682 502840 2693871 1557355 57426 33036612 33344175 466779 -1262636 1033656 59980 31454682 27700334 449038 6059960 791067 74090 33344175 24230471 463287 3568320 500000 61744 27700334 0.85300 0.14700 false false 4336930 4336930 63340040 24529058 38810982 10668696 7178362 3490334 187197 187197 46825443 0 Refundable Govt Loan Programs 2420396 PV of Annuities Payable 622925 Future Lease Payments 242911 Student Deposits 99657 3385889 57252048 2577083 2577083 54674965 361095 11540251 11901346 66576311 40985194 40985194 361095 11540251 11901346 52886540 SCHEDULE D, PART III, LINE 4 VARIOUS TYPES OF ARTWORK ARE USED TO FURTHER STUDENTS KNOWLEDGE IN THE HISTORY OF ART. INTENDED USE OF ENDOWMENT FUNDS THE BOARD DESIGNATED QUASI-ENDOWMENT, TEMPORARY ENDOWMENT AND PERMANENT 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 $ 11,540,251 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 11,540,251 true true true true true true true false false false false false false false false true false true SCHEDULE E, 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, 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 IS THEN PASSED THROUGH TO THE STUDENTS. true Europe (Including Iceland and Greenland) Program Services Study Abroad 209076 Central America and the Caribbean Investments 3275657 3484733 3484733 SCHOLARSHIPS Europe (Including Iceland and Greenland) 14 209076 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 RESPONSBILITY OF ONE INDIVIDUAL WITHIN THE ORGANIZATION. THE BUSINESS OFFICE WILL THEN ASSIST IN PREPARING DOCUMENTS WHICH ARE TYPICALLY REQUIRED ON AN ANNUAL BASIS. GALA 356049 150000 206049 40000 26727 15974 30552 ALUMNI WEEKEND 7485 7485 10762 5959 0 363534 157485 206049 40000 37489 15974 36511 129974 76075 true SCHOLARSHIPS 1340 12381226 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 RESPONSBILITY 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 PATRICIA LONG PRESIDENT 249898 0 50 0 0 0 6249 0 864 0 257061 0 SUSAN JO LINDAHL EXECUTIVE VP & COO 162110 0 100 0 0 0 3929 0 252 0 166391 0 BRIAN POSLER EXECUTIVE VP FOR ACADEMIC AFFA 157503 0 100 0 0 0 3904 0 6153 0 167660 0 SCHEDULE J, PART I, LINE 1A PATRICIA LONG, PRESIDENT OF BAKER UNIVERSITY, IS REQUIRED TO LIVE IN THE PRESIDENT'S HOUSE ON CAMPUS. THE COST TO THE COLLEGE OF PROVIDING AND MAINTAINING THE HOUSE IS NOT INCLUDED IN HER W-2 BECAUSE IT QUALIFIES AS A NONTAXABLE BENEFIT. A KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 481233911 48526HQBS 2013-10-30 15000000 EDUCATIONAL FACILIATIES REVENUE BO false true false A 0 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 false A true FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS OR CONCERNS THAT THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL 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 EMAILED TO ALL MEMBERS OF THE BOARD FOR REVIEW BEFORE THE FORM IS 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 TRUST NA TRUST true