BAKER UNIVERSITY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BAKER UNIVERSITY (EIN 48-0543766)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-11-13
IRS object ID: 201333179349301983
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-13T11:01:50-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BKD LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1201 Walnut Suite 1700	AddressLine1
City	Kansas City	City
State	MO	State
ZIP Code	641062246	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	480543766	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BAKER UNIVERSITY	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% MELISSA VANLEIDEN	InCareOfName
Name Control	BAKE	NameControl
Phone	7855946451	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 65	AddressLine1
Address Line2	Suite	AddressLine2
City	BALDWIN CITY	City
State	KS	State
ZIP Code	66006	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SUSAN JO LINDAHL	Name
Title	COO	Title
Phone	7855948398	Phone
Date Signed	2013-11-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	8162216300	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PATRICIA LONG	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 65	AddressLine1
City	BALDWIN CITY	City
State	KS	State
ZIP Code	66006	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	53827742	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.BAKERU.EDU	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1858	YearFormation
State Legal Domicile	KS	StateLegalDomicile
Activity Or Mission Description	BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	32	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	32	NbrIndependentVotingMembers
Total Nbr Employees	1254	TotalNbrEmployees
Total Nbr Volunteers	452	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	7745684	ContributionsGrantsPriorYear
Contributions Grants Current Year	4910983	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	45097584	ProgramServiceRevenuePriorYear
Program Service Revenue CY	45137083	ProgramServiceRevenueCY
Investment Income Prior Year	669646	InvestmentIncomePriorYear
Investment Income Current Year	1160177	InvestmentIncomeCurrentYear
Other Revenue Prior Year	359850	OtherRevenuePriorYear
Other Revenue Current Year	480106	OtherRevenueCurrentYear
Total Revenue Prior Year	53872764	TotalRevenuePriorYear
Total Revenue Current Year	51688349	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	10916876	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	11524381	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	20401605	SalariesEtcPriorYear
Salaries Etc Current Year	20741028	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1653198	TotalFundrsngExpCurrentYear
Other Expense Prior Year	19609939	OtherExpensePriorYear
Other Expenses Current Year	19303046	OtherExpensesCurrentYear
Total Expenses Prior Year	50928420	TotalExpensesPriorYear
Total Expenses Current Year	51568455	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2944344	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	119894	RevenuesLessExpensesCY
Total Assets BOY	96798431	TotalAssetsBOY
Total Assets EOY	100632800	TotalAssetsEOY
Total Liabilities BOY	40603834	TotalLiabilitiesBOY
Total Liabilities EOY	41566156	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	56194597	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	59066644	NetAssetsOrFundBalancesEOY
Mission Description	BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	36311198	Expense
Grants	11524381	Grants
Revenue	45137083	Revenue
Description	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.	Description
Total Program Service Expense	36311198	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	true	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	true	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	5986	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	1254	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	true	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	32	NbrVotingGoverningBodyMembers
Number Independent Voting Members	32	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	KS	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MELISSA VANLEIDEN	NamePerson
Telephone Number	7855948398	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	618 EIGHTH STREET	AddressLine1
City	BALDWIN CITY	City
State	KS	State
ZIP Code	66006	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (39 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
MR JACK BOWERMAN
TRUSTEE	1.0	X
MR STEVE DOYAL
TRUSTEE	1.0	X
MS EMMALIE GESSNER COWHERD
TRUSTEE	1.0	X
MR TONY EISEL
TRUSTEE	1.0	X
MR HOOT GIBSON
TRUSTEE/CHAIR	1.0	X	X
MRS TAMMERIA K HAWKS
TRUSTEE	1.0	X
MS ANN FISH
TRUSTEE	1.0	X
MR ROBERT HONSE
TRUSTEE	1.0	X
MR RICHARD HOWELL
TRUSTEE/SENIOR VICE CHAIR	1.0	X	X
MR MIKE MCCARTHY
TRUSTEE	1.0	X
MS KATHY RAINEN
TRUSTEE	1.0	X
MR GORDON E LANSFORD
TRUSTEE/RECORDING SECRETARY	1.0	X	X
DR NEAL MALICKY
TRUSTEE	1.0	X
MR C ALAN MAUCH
TRUSTEE/FINANCE CHAIR	1.0	X	X
DR MYRON MCCOY
TRUSTEE	1.0	X
MR DON PARKER
TRUSTEE	1.0	X
MR LARRY PARKIN
TRUSTEE	1.0	X
MRS MARGIE PEARSON
TRUSTEE	1.0	X
REVEREND NANETTE ROBERTS
TRUSTEE	1.0	X
MR WALTER W PINNELL
TRUSTEE	1.0	X
FRANCOIS SAUER MD
TRUSTEE	1.0	X
MRS SUSANNE TEEL
TRUSTEE/IMMEDIATE PAST CHAIR	1.0	X	X
MR SKIP KALB
TRUSTEE	1.0	X
MR JOSEPH W LEVIN
TRUSTEE	1.0	X
MR GARY SOLLARS
TRUSTEE	1.0	X
MR DOLPH SIMONS III
TRUSTEE	1.0	X
MR STEVE SAUDER
TRUSTEE	1.0	X
MR BRANDON SCARBOROUGH
TRUSTEE	1.0	X
MR GENE MEYER
TRUSTEE	1.0	X
MR MARK SIMS
TRUSTEE	1.0	X
REVEREND DR SCOTT JONES
TRUSTEE	1.0	X
REVEREND MIKE MCGUIRE
TRUSTEE	1.0	X
PATRICIA LONG
PRESIDENT	60.0		X	243500	0	7587
SUSAN JO LINDAHL
EXECUTIVE VP/COO	60.0		X	152955		3725
LYNETTE LAKIN
VP FOR ADVANCEMENT	40.0			135409		4578	X
RAND ZIEGLER
VP AND DEAN OF CAS	40.0			118844		21355	X
PEGGY A HARRIS
DEAN SOE	45.0			130005		14563	X
MARK BANDRE
VP FOR ENROLLMENT MANAGEMENT	40.0			124607		4448	X
MR SIMON MAXWELL
CHIEF INFORMATION OFFICER	40.0			119329		3456	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1024649	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	59712	TotalOtherCompensation
Number Individuals GT100 K	7	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Fundraising Events	150000	FundraisingEvents
Government Grants	78644	GovernmentGrants
All Other Contributions	4682339	AllOtherContributions
Noncash Contributions	1331000	NoncashContributions
Total Contributions	4910983	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES	611600	41506501	41506501
STUDENT EDUCATION ACTIVITIES	611600	392934	392934
ROOM & BOARD	721310	1809504	1809504
STUDENT CAFETERIA	722320	1428144	1428144

Field	Value	IRS element (for citing)
Total Program Service Revenue	45137083	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	981312	TotalRevenueColumn
Exclusion	$981,312	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	290013	TotalRevenueColumn
Exclusion	$290,013	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	25100	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	25100	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	25100	TotalRevenueColumn
Exclusion	$25,100	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	2224928	Securities
Other	0	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	2044241	Securities
Other	1822	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	180687	Securities
Other	-1822	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	178865	TotalRevenueColumn
Exclusion	$178,865	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	160628	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	150000	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	93330	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	67298	TotalRevenueColumn
Exclusion	$67,298	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	97695	TotalRevenueColumn
Exclusion	$97,695	ExclusionAmount

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	97695	TotalRevenueColumn
Exclusion	$97,695	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	97695	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	51688349	TotalRevenueColumn
Related Or Exempt Function Income	45137083	RelatedOrExemptFunctionIncome
Exclusion	$1,640,283	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	11260271	Total
Program Services	11260271	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	264110	Total
Program Services	264110	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	419305	Total
Program Services	251583	ProgramServices
Management And General	146757	ManagementAndGeneral
Fundraising	20965	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	15191938	Total
Program Services	9115163	ProgramServices
Management And General	5317178	ManagementAndGeneral
Fundraising	759597	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	384535	Total
Program Services	230721	ProgramServices
Management And General	134587	ManagementAndGeneral
Fundraising	19227	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	3621357	Total
Program Services	2172814	ProgramServices
Management And General	1267475	ManagementAndGeneral
Fundraising	181068	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1123893	Total
Program Services	674335	ProgramServices
Management And General	393363	ManagementAndGeneral
Fundraising	56195	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	36497	Total
Management And General	36497	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	77140	Total
Management And General	77140	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	323238	Total
Management And General	323238	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	127623	Total
Program Services	76574	ProgramServices
Management And General	44668	ManagementAndGeneral
Fundraising	6381	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	628820	Total
Program Services	377292	ProgramServices
Management And General	220087	ManagementAndGeneral
Fundraising	31441	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	327850	Total
Program Services	196710	ProgramServices
Management And General	114747	ManagementAndGeneral
Fundraising	16393	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1735220	Total
Program Services	1041132	ProgramServices
Management And General	607327	ManagementAndGeneral
Fundraising	86761	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	3526	Total
Program Services	2116	ProgramServices
Management And General	1234	ManagementAndGeneral
Fundraising	176	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4135789	Total
Program Services	2461447	ProgramServices
Management And General	1465049	ManagementAndGeneral
Fundraising	209293	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	227432	Total
Program Services	136459	ProgramServices
Management And General	79601	ManagementAndGeneral
Fundraising	11372	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	23538	Total
Program Services	14123	ProgramServices
Management And General	8238	ManagementAndGeneral
Fundraising	1177	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	368272	Total
Program Services	220963	ProgramServices
Management And General	128895	ManagementAndGeneral
Fundraising	18414	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2239206	Total
Program Services	1343524	ProgramServices
Management And General	783722	ManagementAndGeneral
Fundraising	111960	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	357110	Total
Program Services	214266	ProgramServices
Management And General	124989	ManagementAndGeneral
Fundraising	17855	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
STORMONT VAIL PERCENTAGE	1800000	1800000
LIBRARY	480732	288439	168256	24037
PAYMENT TO IPD	4556604	2961793	1594811
BAD DEBT EXPENSE	279998	279998

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1574451	Total
Program Services	927365	ProgramServices
Management And General	566200	ManagementAndGeneral
Fundraising	80886	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	51568455	Total
Program Services	36311198	ProgramServices
Management And General	13604059	ManagementAndGeneral
Fundraising	1653198	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	164715	BOY
EOY	541706	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1679635	BOY
EOY	2371478	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	11992897	BOY
EOY	11030546	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1052815	BOY
EOY	1069302	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	441962	BOY
EOY	135708	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	215409	BOY
EOY	281654	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	73701500	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	29580107	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	42145641	BOY
EOY	44121393	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	29484485	BOY
EOY	30981357	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	3229660	BOY
EOY	3404630	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	4381934	BOY
EOY	4159849	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	2009278	BOY
EOY	2535177	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	96798431	BOY
EOY	100632800	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3267512	BOY
EOY	2973171	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	12010122	BOY
EOY	12758664	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	9850000	BOY
EOY	9800000	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	11820866	BOY
EOY	12491867	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3655334	BOY
EOY	3542454	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	40603834	BOY
EOY	41566156	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	18770060	BOY
EOY	21805419	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6021224	BOY
EOY	5306715	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	31403313	BOY
EOY	31954510	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	56194597	BOY
EOY	59066644	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	96798431	BOY
EOY	100632800	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	119894	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	2752153	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Revenues Included	0	RevenuesIncluded
Assets In Part X	467420	AssetsInPartX

Field	Value	IRS element (for citing)
Held Works Of Art Amts		HeldWorksOfArtAmts
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Scholar Research	X	CollectUsedForScholarResearch
Collect Used For Preservation	X	CollectUsedForPreservation
Solicited Assets For Sale	false	SolicitedAssetsForSale

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	31454682	BeginningOfYearBalance
Contributions	502840	Contributions
Investment Earnings Or Losses	2693871	InvestmentEarningsOrLosses
Other Expenditures	1557355	OtherExpenditures
Administrative Expenses	57426	AdministrativeExpenses
End Of Year Balance	33036612	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	33344175	BeginningOfYearBalance
Contributions	466779	Contributions
Investment Earnings Or Losses	-1262636	InvestmentEarningsOrLosses
Other Expenditures	1033656	OtherExpenditures
Administrative Expenses	59980	AdministrativeExpenses
End Of Year Balance	31454682	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	27700334	BeginningOfYearBalance
Contributions	449038	Contributions
Investment Earnings Or Losses	6059960	InvestmentEarningsOrLosses
Other Expenditures	791067	OtherExpenditures
Administrative Expenses	74090	AdministrativeExpenses
End Of Year Balance	33344175	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	24230471	BeginningOfYearBalance
Contributions	463287	Contributions
Investment Earnings Or Losses	3568320	InvestmentEarningsOrLosses
Other Expenditures	500000	OtherExpenditures
Administrative Expenses	61744	AdministrativeExpenses
End Of Year Balance	27700334	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	31338903	BeginningOfYearBalance
Contributions	674346	Contributions
Investment Earnings Or Losses	-5945620	InvestmentEarningsOrLosses
Other Expenditures	1783469	OtherExpenditures
Administrative Expenses	53689	AdministrativeExpenses
End Of Year Balance	24230471	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.00000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.88788	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.11212	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4306930	OtherCostOrOtherBasis
Book Value	4306930	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	58880918	OtherCostOrOtherBasis
Depreciation	23090283	Depreciation
Book Value	35790635	BookValue

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovements

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9716220	OtherCostOrOtherBasis
Depreciation	6489824	Depreciation
Book Value	3226396	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	797432	OtherCostOrOtherBasis
Book Value	797432	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	44121393	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
STUDENT DEPOSITS	$96,163
PV OF ANNUITIES PAYABLE	$656,568
REFUNDABLE GOVT LOAN PROGRAMS	$2,537,963
FUTURE LEASE PAYMENTS	$251,760

Field	Value	IRS element (for citing)
Total Of Amounts	3542454	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	43405759	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	2752153	NetUnrealizedGainsInvestments
Other Revenues	93330	OtherRevenues
Revenue Not Rptd F990	2845483	RevenueNotRptdF990
Revenue Subtotal	40560276	RevenueSubtotal
Investment Expenses Not Included	323238	InvestmentExpensesNotIncluded
Other Revenues Not Included	10804835	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	11128073	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	51688349	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	40533712	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	93330	OtherExpensesIncluded
Expenses Not Rptd F990	93330	ExpensesNotRptdF990
Expenses Subtotal	40440382	ExpensesSubtotal
Investment Expenses Not Included2	323238	InvestmentExpensesNotIncluded2
Other Expenses Not Included	10804835	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	11128073	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	51568455	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF COLLECTIONS	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	SCHEDULE D, PART V, LINE 4	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.
UNCERTAIN TAX POSITIONS DISCLOSURE	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.
RECONCILIATION OF REVENUE	SCHEDULE D, PART XII, LINE 2D	RECLASS OF SPECIAL EVENTS EXPENSES $ 93,330
RECONCILIATION OF REVENUE	SCHEDULE D, PART XII, LINE 4B	RECLASS SCHOLARSHIPS TO EXPENSES $ 10,804,835
RECONCILIATION OF EXPENSES	SCHEDULE D, PART XIII, LINE 2D	RECLASS OF SPECIAL EVENTS EXPENSES $ 93,330
RECONCILIATION OF EXPENSES	SCHEDULE D, PART XIII, LINE 4B	RECLASS SCHOLARSHIPS TO EXPENSES $ 10,804,835

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF NONDISCRIMINATORY POLICY	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).
FINANCIAL AID ASSISTANCE FROM A GOVERNMENT AGENCY	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.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	true	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
Europe (Including Iceland and Greenland)	Program Services	Study Abroad	264110
Central America and the Caribbean	Investments		3119972

Field	Value	IRS element (for citing)
Subtotal Amount Spent	3384082	SubtotalAmountSpent
Total Amount Spent	3384082	TotalAmountSpent

Grants To Ind Outside US GrantsToIndOutsideUS

Field	Value	IRS element (for citing)
Type Of Assistance	SCHOLARSHIPS	TypeOfAssistance
Region	Europe (Including Iceland and Greenland)	Region
Number Of Recipients	16	NumberOfRecipients
Amount Of Cash Grant	264110	AmountOfCashGrant
Manner Of Cash Disbursement	CHECK	MannerOfCashDisbursement

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	true	OwnForeignCorp
Passive Foreign Invest Co	true	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	MONITORING PROCEDURES	Identifier
Return Reference	SCHEDULE F, PART I, LINE 2	ReturnReference
Explanation	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.	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GALA	NameOfEvent1
Gross Receipts Event1	303233	GrossReceiptsEvent1
Charitable Contributions Event1	150000	CharitableContributionsEvent1
Gross Revenue Event1	153233	GrossRevenueEvent1
Rent Facility Costs Event1	40065	RentFacilityCostsEvent1
Food And Beverage Event1	24365	FoodAndBeverageEvent1
Entertainment Event1	14500	EntertainmentEvent1
Other Direct Expenses Event1	1000	OtherDirectExpensesEvent1
Name Of Event2	ALUMNI WEEKEND	NameOfEvent2
Gross Receipts Event2	7395	GrossReceiptsEvent2
Gross Revenue Event2	7395	GrossRevenueEvent2
Rent Facility Costs Event2	10000	RentFacilityCostsEvent2
Food And Beverage Event2	2100	FoodAndBeverageEvent2
Other Direct Expenses Event2	1300	OtherDirectExpensesEvent2
Total Number Of Other Events	0	TotalNumberOfOtherEvents
Gross Receipts Total	310628	GrossReceiptsTotal
Charitable Contributions Total	150000	CharitableContributionsTotal
Gross Revenue Total Events	160628	GrossRevenueTotalEvents
Rent Facility Costs Total Events	50065	RentFacilityCostsTotalEvents
Food And Beverage Total Events	26465	FoodAndBeverageTotalEvents
Entertainment Total Events	14500	EntertainmentTotalEvents
Other Direct Expenses Total Events	2300	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	93330	DirectExpenseSummaryEvents
Net Income Summary	67298	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
SCHOLARSHIPS	1114	10540725
FUND STUDENT AID SCHOLARSHIPS	365	719545

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	MONITORING PROCEDURES	Identifier
Return Reference	SCHEDULE I, PART I, LINE 2	ReturnReference
Explanation	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.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Independent Consultant	X	IndependentConsultant
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
PATRICIA LONG
PRESIDENT	243500	0	0	0	0	0	6087	0	1500	0	251087	0	0	0
SUSAN JO LINDAHL
EXECUTIVE VP/COO	151955		1000		0		3725		0		156680

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE	Identifier
Return Reference	SCHEDULE J, PART I, LINE 1A	ReturnReference
Explanation	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.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	481233911	IssuerEIN
CUSIP Number	48526HPM2	CUSIPNumber
Date Issued	2007-09-01	DateIssued
Issue Price	10000000	IssuePrice
Description Of Purpose	DORM AND DEFEASE OF 98 FOR AP	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Amount Retired	160714	AmountRetired
Amount Bond Defeased	0	AmountBondDefeased
Total Proceeds	9960714	TotalProceeds
Amount In Reserve Fund	0	AmountInReserveFund
Capitalized Interest	0	CapitalizedInterest
Refunding Escrow	2568984	RefundingEscrow
Issuance Costs From Proceeds	468892	IssuanceCostsFromProceeds
Credit Enhancement	0	CreditEnhancement
Working Capital Expenditures	0	WorkingCapitalExpenditures
Capital Expenditures	7391730	CapitalExpenditures
Other Spent Proceeds	0	OtherSpentProceeds
Amount Unspent	0	AmountUnspent
Year Of Subst Completion	2007	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Prcntge Prvt Business Use By Others	0	PrcntgePrvtBusinessUseByOthers
Bond Iss Meet Prvt Security Pay Test	true	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedProp
Remedial Action Taken	false	RemedialActionTaken
Non Qualified Bond Remed Procdrs	true	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiled
Rebate Not Due Yet	false	RebateNotDueYet
Exception To Rebate	false	ExceptionToRebate
No Rebate Due	false	NoRebateDue
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC

Name Of GIC Provider NameOfGICProvider

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	false	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	true	ProcToUndertkCorrectiveAction

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Works Of Art		WorksOfArt
Art Historical Treasures		ArtHistoricalTreasures
Art Fractional Interest		ArtFractionalInterest
Books And Publications		BooksAndPublications
Clothing And Household Goods		ClothingAndHouseholdGoods
Cars And Other Vehicles		CarsAndOtherVehicles
Boats And Planes		BoatsAndPlanes
Intellectual Property		IntellectualProperty
Securities Publicly Traded		SecuritiesPubliclyTraded
Securities Closely Held Stock		SecuritiesCloselyHeldStock
Securities Prtnrshp Trust Intrsts		SecuritiesPrtnrshpTrustIntrsts
Securities Miscellaneous		SecuritiesMiscellaneous
Qualified Contrib Hist Struct		QualifiedContribHistStruct
Qualified Contrib Other		QualifiedContribOther
Real Estate Residential		RealEstateResidential
Real Estate Commercial		RealEstateCommercial

Real Estate Other RealEstateOther

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	2	NumberOfContributions
Noncash Contribs Rptd F990	1331000	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Collectibles		Collectibles
Food Inventory		FoodInventory
Drugs And Medical Supplies		DrugsAndMedicalSupplies
Taxidermy		Taxidermy
Historical Artifacts		HistoricalArtifacts
Scientific Specimens		ScientificSpecimens
Archaeological Artifacts		ArchaeologicalArtifacts
Number Of8283 Received	2	NumberOf8283Received
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	true	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED	SCHEDULE M, PART I, COLUMN B	THE NUMBER OF CONTRIBUTIONS HAS BEEN REPORTED.
THIRD PARTY TO SELL NONCASH ITEMS	SCHEDULE M, PART I, LINE 32B	TWO PARCELS OF LAND WERE DONATED DURING THE YEAR. THE ORGANIZATION USED AN AUCTION SERVICE TO LIQUIDATE ONE PIECE OF LAND AND A REAL ESTATE AGENT TO LIQUIDATE THE OTHER PIECE.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FORM 990 REVIEW PROCESS	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.
CONFLICT OF INTEREST POLICY	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.
COMPENSATION REVIEW	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.
AVAILABILITY OF DOCUMENTS	FORM 990, PART VI, SECTION C, LINE 19	REQUESTS FOR INFORMATION ARE EVALUATED ON A CASE BY CASE BASIS.
FORM 8282 FILINGS	FORM 990, PART V, QUESTION 7D	THE ORGANIZATION WAS REQUIRED TO FILE FORM 8282 (2) FOR SALES MADE DURING THE FISCAL YEAR. THESE RETURNS WERE FILED DURING THE FISCAL YEAR ENDING JUNE 30, 2014.