2011-04-14T23:00:42-05:00 2010-08-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2009-09-01 383043861 BAKER COLLEGE PROFESSIONAL SERVICES INC BAKE 8107664280 1050 W BRISTOL RD FLINT MI 48507 TIFFANY DAVIS 2011-04-05 true 5023263996 2009 2016-02-24 21:20:13Z F JAMES CUMMINS 1050 W BRISTOL RD FLINT MI 48507 40233639 false X WWW.BAKER.EDU X 1992 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 14 12 373 12 0 0 2500 0 27806878 30040278 -861409 210333 325584 3424 27273553 30254035 8145 6124 0 12051015 14370996 0 0 18170877 18646707 30230037 33023827 -2956484 -2769792 25052708 26996699 20196464 24032265 4856244 2964434 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 30892880 6124 30043344 THE LARGEST PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. BAKER COLLEGE IS A NON-PROFIT HIGHER EDUCATION INSTITUTION, SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER COLLEGE PROFESSIONAL SERVICES INC. SUPPORTS THE BAKER COLLEGE ORGANIZATIONS BY PERFORMING MANAGEMENT, MARKETING, TECHNOLOGY AND ADMINISTRATIVE FUNCTIONS. 30892880 true false false false false false false false false true false true false false false false false false false false false true false true false false false false false false true false false false false false false true false false false true 67 0 true 373 true false false false false false false false false false 14 12 false false false false true true false true true false false true true true true true true true true false X TIFFANY DAVIS 8107664280 1050 W BRISTOL RD FLINT MI 48507 F JAMES CUMMINS 40 X X 334916 0 95785 EDWARD KURTZ 40 X 201260 0 23562 ALAN WISE 1 X 0 0 0 BC THOMPSON 1 X 0 0 0 JON PETERSON 1 X 0 0 0 THOMAS B PARDEE 1 X 0 0 0 SANDY PETYKIEWICZ 1 X 0 0 0 WILLIAM ANTHONY MASON 1 X 0 0 0 ROBERT D JEWELL 1 X 0 0 0 WENDY K HEMINGWAY 1 X 0 0 0 LEE C HANSON 1 X 0 0 0 DENNIS BROVONT 1 X 0 0 0 SUSAN EBELING 1 X 0 0 0 RICHARD A BATCHELOR 1 X 0 0 0 ELLIS SALIM 40 X 205270 0 33729 JOEL HOITENGA 40 X 248725 0 34925 RICHARD DELONG 40 X 253932 0 34854 DENISE BANNAN 40 X 198600 24300 33005 ROSEMARY ZAWACKI 40 X 175321 0 27828 TIFFANY DAVIS 40 X 172704 0 31831 MARK HEATON 40 X 112869 0 24166 JOHN TYLER 40 X 119994 0 25998 CHRIS SCHRAM 40 X 105653 0 17198 BRUCE LUNDEEN 40 X 151193 0 29897 2280437 24300 412778 12 false true false DELL MARKETING LP PO BOX 643561 PITTSBURGH PA 152643561 EQUIPMENT,SERVICE & MAINTENANCE 513499 CDW GOVERNMENT LLC 75 REMITTANCE DR DEPT 1515 CHICAGO IL 606751515 EQUIPMENT & SERVICE 502724 BEN RIFE DBA INTEGRITY NETWORKS 901 TOWER DR STE 310 TROY MI 480982827 EQUIPMENT & SERVICE 357189 PROFESSIONAL MAILERS 3211 RIVER RD TWIN LAKE MI 494578823 POSTAGE & MAILING 195138 CROWE HORWATH LLP PO BOX 145415 CINCINNATI OH 452505415 AUDITING & TAX PREPARATION 173325 7 0 0 0 0 0 0 0 0 REIMBURSEMENT INCOME 900099 29635063 29635063 0 0 ADMINISTRATIVE FEE 900099 405215 405215 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30040278 304091 0 0 304091 0 0 0 0 358 0 0 358 0 0 0 0 0 0 0 0 0 0 9885846 0 9925164 54440 -39318 -54440 -93758 0 0 -93758 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 3066 3066 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3066 30254035 30043344 0 210691 6124 6124 0 0 0 0 0 0 2560301 2246270 314031 0 139862 135128 4734 0 6934190 6586491 347699 0 597800 577107 20693 0 3487123 3231283 255840 0 651720 608934 42786 0 0 0 0 0 156023 156023 0 0 266625 267366 -741 0 0 0 0 0 0 0 0 0 0 0 383082 49282 333800 0 9383145 9383145 0 0 3247638 3030685 216953 0 1722897 1703641 19256 0 0 0 0 0 36417 1609 34808 0 142287 130786 11501 0 0 0 0 0 345209 323514 21695 0 0 0 0 0 0 0 0 0 1053817 632290 421527 0 801591 761535 40056 0 LIBRARY EXPENSE 849721 849721 0 0 DUES & MEMBERSHIPS 211991 208722 3269 0 JOB PLACEMENT COST 12057 0 12057 0 GRADUATE CLASSES 1973 0 1973 0 MISCELLANEOUS 32234 3224 29010 0 0 0 0 0 33023827 30892880 2130947 0 0 0 0 0 0 0 12222271 6481586 0 0 0 0 0 0 0 0 0 0 0 0 1487801 1267949 11735520 6673698 6052506 5061822 5290130 14185342 0 0 0 0 0 0 0 0 25052708 26996699 5011445 2551076 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15185019 21481189 20196464 24032265 4856244 2964434 0 0 0 0 0 0 0 0 0 0 4856244 2964434 25052708 26996699 X false true true X true true X X X X false false false BAKER COLLEGE OF ALLEN PARK 743075712 2 false true true 2142333 BAKER COLLEGE OF AUBURN HILLS 383474279 2 false true true 2650314 BAKER COLLEGE 381948719 2 false true true 0 BAKER COLLEGE OF CADILLAC 383333920 2 false true true 1193989 BAKER COLLEGE CENTER FOR GRADUATE STUDIES 383177823 2 false true true 6527576 BAKER COLLEGE OF CLINTON TOWNSHIP 383474281 2 false true true 3552151 BAKER COLLEGE OF FLINT 380321740 2 false true true 4465029 BAKER COLLEGE OF JACKSON 383148566 2 false true true 1607438 BAKER COLLEGE OF MUSKEGON 381895805 2 false true true 3683107 BAKER COLLEGE OF OWOSSO 382805044 2 false true true 2105257 BAKER COLLEGE OF PORT HURON 382901703 2 false true true 1331559 11 29258753 AMOUNT OF SUPPORT, PART I, LINE 11H, COLUMN VII, BAKER COLLEGE PROFESSIONAL SERVICES INC. SUPPORTS THE BAKER COLLEGE ORGANIZATIONS BY PERFORMING MANAGEMENT, MARKETING, TECHNOLOGY AND ADMINISTRATIVE FUNCTIONS. THESE SERVICES ARE PERFORMED BY BAKER COLLEGE PROFESSIONAL SERVICES, INC. AND REIMBURSED DIRECTLY BY EACH OF THE BAKER COLLEGE ORGANIZATIONS., 0 0 0 0 3647854 616405 3031449 0 499165 151364 347801 0 5885548 4965992 919556 0 1702953 939937 763016 5061822 RETIREMENT MEDICAL LIABILITY 18793629 DUE TO CAMPUSES 2687560 21481189 FIN 48 footnote Schedule D, Part X, Line 2 U.S. GAAP PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF THE TAX POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT AUGUST 31, 2010. true X Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES ARE BUDGETED EACH YEAR BY BAKER COLLEGE PROFESSIONAL SERVICES INC. THE PRESIDENT DETERMINES WHICH ORGANIZATION BENEFITS FROM A GRANT BASED ON THE COMMUNITY'S NEEDS. IF THE GRANT EXCEEDS THE BUDGET, THE BOARD OF REGENTS MUST APPROVE THE FUNDING. X X true true X X X X false true false false false false false false false BRUCE LUNDEEN 134339 0 14083 0 2771 0 13654 0 16243 0 181090 0 0 0 ELLIS SALIM 168775 0 21580 0 14915 0 17384 0 16345 0 238999 0 0 0 JOEL HOITENGA 213634 0 26780 0 8311 0 21570 0 13355 0 283650 0 0 0 RICHARD DELONG 216993 0 26000 0 10939 0 21869 0 12985 0 288786 0 0 0 DENISE BANNAN 189616 0 0 24300 8984 0 18962 0 14043 0 231605 24300 0 0 ROSEMARY ZAWACKI 149811 0 17846 0 7664 0 15123 0 12705 0 203149 0 0 0 TIFFANY DAVIS 150597 0 17550 0 4557 0 15308 0 16523 0 204535 0 0 0 EDWARD KURTZ 98569 0 0 0 102691 0 10077 0 13485 0 224822 0 0 0 F JAMES CUMMINS 277786 0 45890 0 11240 0 84500 0 11285 0 430701 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a MARK HEATON, ADMISSIONS SPECIALIST, AND BRUCE LUNDEEN, DIRECTOR OF ADMISSIONS, (BOTH HIGHLY COMPENSATED EMPLOYEES) RECEIVED A GROSS-UP TAXABLE FRINGE BENEFIT FOR AUTO AND CELL PHONE EXPENSES. Health or social club dues or initiation fees Schedule J, Part I, Line 1a JAMES CUMMINS, PRESIDENT AND CEO, HAS MEMBERSHIP IN A SOCIAL CLUB. THE PERSONAL USE IS TREATED AS TAXABLE COMPENSATION. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b JAMES CUMMINS PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. $60,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2010. HIS BALANCE UNDER THE PLAN AS OF AUGUST 31, 2010 IS $333,291. EDWARD KURTZ PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO COMPENSATION WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2010. HE RECEIVED A FINAL PAYMENT FROM THE PLAN OF $87,491 DURING THE FISCAL YEAR ENDING AUGUST 31, 2010. ROY TEAHEN SON-IN-LAW OF EDWARD KURTZ, SECRETARY/BOARD OF REGENTS 98204 COMPENSATION false CYNTHIA SCHULTZ MOTHER OF TIFFANY DAVIS, VP & TREASURER 17529 COMPENSATION false PROFESSIONAL MAILERS OWNER GERALD DELONG IS BROTHER OF RICHARD DELONG, VP - MARKETING/ADMISSIONS 195138 BUSINESS TRANSACTION false Classes of members or stockholders Form 990, Part VI, Section A, Line 6 PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, BAKER COLLEGE, INC. IS THE SOLE STOCKHOLDER OF BAKER COLLEGE PROFESSIONAL SERVICES INC. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS, THE GOVERNING BODY OF BAKER COLLEGE PROFESSIONAL SERVICES INC., IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE, INC. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11A AN APPOINTED COMMITTEE CONSISTING OF THE BOARD CHAIR, CAMPUS PRESIDENT, AND CAMPUS BUSINESS MANAGER/VP FINANCE APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN AND A BOARD SUMMARY REPORT PREPARED BY THE PAID TAX RETURN PREPARERS WHICH HIGHLIGHTED SIGNIFICANT CHANGES OF THE REVISED FORM 990. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE CONFLICTS OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST TO THE SYSTEM AND CAMPUS BUSINESS OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE SYSTEM BUSINESS OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE SYSTEM BUSINESS OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE SYSTEM BUSINESS OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a ANNUALLY, COMPENSATION FOR THE PRESIDENT, WHO IS THE TOP MANAGEMENT OFFICIAL, IS REVIEWED AND APPROVED BY THE GOVERNING BODY. ANNUALLY, THE COLLEGE USES COMPENSATION DATA PROVIDED BY THE COLLEGE OF UNIVERSITY PROFESSIONAL ASSOCIATION CUPA AND OTHER COLLEGES FORMS 990 FOR SIMILARLY QUALIFIED PERSONS FUNCTIONING IN COMPARABLE POSITIONS. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE PRESIDENT. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b ANNUALLY, A COMPENSATION REVIEW IS PERFORMED FOR THE OFFICERS IDENTIFIED IN PART VII OF THE FORM 990. THE REVIEW IS PERFORMED BY THE SYSTEM HEADQUARTERS CEO AND THE COMPARABILITY DATA IS PREPARED AND REVIEWED BY SYSTEM HEADQUARTERS CEO AND CAMPUS PRESIDENT. THE REPORT PREPARED BY THE SYSTEMS HEADQUARTERS CEO AND CAMPUS PRESIDENT IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE THE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. Public Disclosure Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 FORM 990, PART XI, LINE 3 AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, IN 2010 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2010, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. BAKER COLLEGE PROFESSIONAL SERVICES, INC. IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE, INC. ESTIMATE OF AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B) JAMES CUMMINS (PRESIDENT & CEO), EDWARD KURTZ (BOARD OF REGENTS), AND TIFFANY DAVIS (VICE PRESIDENT FOR FINANCE & TREASURER) DEVOTE APPROXIMATELY 40 HOURS PER WEEK TO BAKER COLLEGE PROFESSIONAL SERVICES, INC., AND ONE HOUR PER WEEK TO EACH RELATED TAX-EXEMPT ORGANIZATION LISTED IN SCHEDULE R. JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 FINANCIAL MI 501(C)(3) 11 - Type I NA BAKER COLLEGE 1050 W BRISTOL RD FLINT MI 48507 381948719 EDUCATION MI 501(C)(3) 2 NA BAKER COLLEGE OF AUBURN HILLS 1500 UNIVERSITY DR AUBURN HILLS MI 48326 383474279 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 743075712 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF CADILLAC 9600 13TH ST CADILLAC MI 49601 383333920 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 383474281 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 SCHOOL MI 501(C)(3) 2 NA BAKER COLLEGE CENTER FOR GRADUATE STUDIES 1050 W BRISTOL RD FLINT MI 48507 383043861 SCHOOL MI 501(C)(3) 2 NA false true true true false false false true false false true false true true true true true true