2012-11-14T14:47:25-06:00 2012-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2011-07-01 480543766 BAKER UNIVERSITY % MELISSA VANLEIDEN BAKE 7855946451 PO BOX 65 BALDWIN CITY KS 66006 SUSAN JO LINDAHL 2012-11-15 true 8162216300 2011 2016-02-24 21:20:13Z PATRICIA LONG PO BOX 65 BALDWIN CITY KS 66006 57949915 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 1257 417 0 0 4764445 7745684 42412844 45097584 765025 669646 543581 359850 48485895 53872764 10239947 10916876 0 0 20018910 20401605 0 0 1599812 14376201 19609939 44635058 50928420 3850837 2944344 87038337 96798431 31339849 40603834 55698488 56194597 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 35686904 10916876 45097584 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. 35686904 true true false false false false false true false true true false false false true true 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 false false false false false true 6051 0 true 1257 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 1.0 X MR STEVE DOYAL 1.0 X MS EMMALIE GESSNER COWHERD 1.0 X MR CURT EDDY 1.0 X MR TONY EISEL 1.0 X MR HOOT GIBSON 1.0 X X DR JARED GRANTHAM 1.0 X MRS TAMMERIA K HAWKS 1.0 X MR CHARLES HEATH 1.0 X MS ANN FISH 1.0 X MR ROBERT HONSE 1.0 X MR RICHARD HOWELL 1.0 X X MR MIKE MCCARTHY 1.0 X MS KATHY RAINEN 1.0 X MR GORDON E LANSFORD 1.0 X X DR NEAL MALICKY 1.0 X MR C ALAN MAUCH 1.0 X X DR MYRON MCCOY 1.0 X MR DON PARKER 1.0 X MR LARRY PARKIN 1.0 X MRS MARGIE PEARSON 1.0 X REVEREND NANETTE ROBERTS 1.0 X MR WALTER W PINNELL 1.0 X FRANCOIS SAUER MD 1.0 X MRS SUSANNE TEEL 1.0 X X MR SKIP KALB 1.0 X MR JOSEPH W LEVIN 1.0 X MR GARY SOLLARS 1.0 X MR DOLPH SIMONS III 1.0 X MR JOHN SMITH 1.0 X MR STEVE SAUDER 1.0 X MR BRANDON SCARBOROUGH 1.0 X PATRICIA LONG 60.0 X 233200 0 6140 SUSAN JO LINDAHL 60.0 X 138350 10069 LYNETTE LAKIN 40.0 X 131456 9654 RAND ZIEGLER 40.0 X 114493 22614 PETER STOBIE 40.0 X 117073 15705 PEGGY A HARRIS 45.0 X 121000 15373 MARK BANDRE 40.0 X 121862 9763 977434 0 89318 7 false true false BILL CRAIN 7118 NW OAK DRIVE KANSAS CITY KS 64152 ACADEMIC 183065 SCOTT BRADDOCK 181 E 1575 RD BALDWIN CITY KS 66006 CONSTRUCTION 172782 2 100000 104824 7540860 7745684 TUITION AND FEES 611600 41440835 41440835 STUDENT EDUCATION ACTIVITIES 611600 112978 112978 ROOM & BOARD 721310 1914160 1914160 STUDENT CAFETERIA 722210 1629611 1629611 45097584 644180 644180 0 206209 206209 25138 0 25138 25138 25138 4019769 0 3991624 2679 28145 -2679 25466 25466 168314 100000 82848 85466 85466 0 0 MISCELLANEOUS 900099 43037 43037 43037 43037 43037 53872764 45097584 1029496 0 10803566 10803566 113310 113310 0 395579 237347 138453 19779 0 15623786 9374272 5468325 781189 429886 257932 150460 21494 2727723 1636634 954703 136386 1224631 734778 428621 61232 0 44835 44835 110244 110244 0 0 406339 406339 124700 74820 43645 6235 791331 474798 276966 39567 425799 255479 149030 21290 1541594 924956 539558 77080 2420 1452 847 121 3526503 2096702 1251076 178725 315401 189241 110390 15770 0 52405 31443 18342 2620 524443 314666 183555 26222 0 1904326 1142596 666514 95216 302822 181693 105988 15141 STORMONT VAIL PERCENTAGE 1603623 1603623 LIBRARY 476450 476450 PAYMENT TO IPD 4704000 2822400 1881600 BAD DEBT EXPENSE 604355 604355 2148349 1334391 712213 101745 50928420 35686904 13641704 1599812 52162 164715 1785893 1679635 3631978 11992897 1133373 1052815 0 0 0 0 0 0 817897 441962 236604 215409 69533529 27387888 36244104 42145641 26646839 29484485 7829803 3229660 4929208 4381934 0 0 3730476 2009278 87038337 96798431 3458335 3267512 0 0 2607445 12010122 17330000 9850000 0 0 0 0 3894347 11820866 0 0 4049722 3655334 31339849 40603834 X 14890249 18770060 9288214 6021224 31520025 31403313 55698488 56194597 87038337 96798431 X 2944344 -2448235 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 467420 X X X false 33344175 466779 -1262636 1033656 59980 31454682 27700334 449038 6059960 791067 74090 33344175 24230471 463287 3568320 500000 61744 27700334 31338903 674346 -5945620 1783469 53689 24230471 0.00000 0.90389 0.09611 false false 4306930 4306930 49549534 21885123 27664410 8465792 5502765 2963028 7211273 7211273 42145641 0 STUDENT DEPOSITS 95925 PV OF ANNUITIES PAYABLE 705851 REFUNDABLE GOVT LOAN PROGRAMS 2598168 FUTURE LEASE PAYMENTS 255390 3655334 53872764 50928420 2944344 -2448235 -2448235 496109 41098562 -2448235 82848 -2365387 43463949 219886 10188929 10408815 53872764 40602453 82848 82848 40519605 219886 10188929 10408815 50928420 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 $ 82,848 RECONCILIATION OF REVENUE SCHEDULE D, PART XII, LINE 4B RECLASS SCHOLARSHIPS TO EXPENSES $ 10,188,929 RECONCILIATION OF EXPENSES SCHEDULE D, PART XIII, LINE 2D RECLASS OF SPECIAL EVENTS EXPENSES $ 82,848 RECONCILIATION OF EXPENSES SCHEDULE D, PART XIII, LINE 4B RECLASS SCHOLARSHIPS TO EXPENSES $ 10,188,929 true true true true true true true false false false false false false false false true false true 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. true Europe (Including Iceland and Greenland) Program Services Study Abroad 148302 Central America and the Caribbean Investments 2950586 3098888 3098888 SCHOLARSHIPS Europe/Iceland/Greenland 19 113310 CHECK true false true true false false MONITORING PROCEDURES 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 261914 100000 161914 38000 29396 2500 ALUMNI WEEKEND 6400 6400 10000 1752 1200 0 268314 100000 168314 48000 31148 3700 82848 85466 true SCHOLARSHIPS 723 10075619 FUND STUDENT AID SCHOLARSHIPS 407 727947 MONITORING PROCEDURES 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 233200 0 0 0 0 0 5830 0 310 0 239340 0 0 0 HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE 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. KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 481233911 48526HPM2 2007-09-01 10000000 DORM AND DEFEASE OF 98 FOR AP false false false 9960714 0 0 0 0 2568984 468892 0 0 7391730 0 0 2007 false false true true false false false false 0 false false false false 0 false 0 false false X 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 BEFORE THE FORM IS FILED. ANY QUESTIONS OR CONCERNS ARE ADDRESSED PRIOR TO FILING. 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. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 5 UNREALIZED LOSS ON INVESTMENTS $ (2,448,235)