2026-05-11T12:55:53+00:00 2025-06-30 440160260 Forvis Mazars LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-07-01 480543766 BAKER UNIVERSITY BAKE 7855946451 PO BOX 65 BALDWIN CITY KS 66006 LYNNE E MURRAY PRESIDENT 7855946451 2026-05-11 true true Michael Engle P00482834 8162216300 2026-05-15 2024 2025-03-06 01:10:19Z LYNNE E MURRAY PO BOX 65 BALDWIN CITY KS 66006 66535630 false X WWW.BAKER.EDU X 1858 KS BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. 22 21 825 25 -2934 0 3624260 5281004 40636163 42657670 2924356 3164304 551700 672644 47736479 51775622 16844473 19197751 0 0 17713730 17829267 0 1364829 20056950 21755865 54615153 58782883 -6878674 -7007261 111851139 107195495 26491303 26631258 85359836 80564237 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 49112847 18178043 42657670 BAKER UNIVERSITY PROVIDES UNDERGRADUATE, GRADUATE, AND DOCTORAL STUDENTS WITH THE KNOWLEDGE AND SKILLS NECESSARY TO BECOME A SUCCESSFUL MEMBER OF ANY COMMUNITY. BAKER'S 2,500 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. 49112847 true true false false false false false true false true true false false false true false true false true false false false false false false false false false true true true false false false false false true false false false false true false false false false true true false false false true 5000 0 true 825 true false false false false false false false false false false false false X 22 21 false false false false false false false true true false false false false true true true true true true false false false KS X DARLA PRATHER 7855946451 618 EIGHTH STREET BALDWIN CITY KS 66006 HOOT GIBSON TRUSTEE/PRESIDENT (BEGAN 01/2025) 1.0 0.0 X X 0 0 0 BRENDA STASIULIS CHAIRPERSON OF THE BOARD 1.0 0.0 X 0 0 0 DALE WERTS TRUSTEE 1.0 0.0 X 0 0 0 DUSTIN BAKER TRUSTEE 1.0 0.0 X 0 0 0 EDDIE KING TRUSTEE 1.0 0.0 X 0 0 0 ERIC CONAWAY TRUSTEE 1.0 0.0 X 0 0 0 GENE MEYER TRUSTEE 1.0 0.0 X 0 0 0 GORDON LANSFORD III TRUSTEE 1.0 0.0 X 0 0 0 GREG STOSKOPF TRUSTEE 1.0 0.0 X 0 0 0 JASON HOOPER TRUSTEE 1.0 0.0 X 0 0 0 JOHN THOMSON TRUSTEE 1.0 0.0 X 0 0 0 JOHN WARNE TRUSTEE 1.0 0.0 X 0 0 0 KENNETH GARRETT TRUSTEE 1.0 0.0 X 0 0 0 MELISSA NESS TRUSTEE 1.0 0.0 X 0 0 0 MIKE MCCARTHY TRUSTEE 1.0 0.0 X 0 0 0 REV DR IRA DESPAIN TRUSTEE 1.0 0.0 X 0 0 0 SCOTT GRAUER TRUSTEE 1.0 0.0 X 0 0 0 SILAS DULAN III TRUSTEE 1.0 0.0 X 0 0 0 SKIP KALB TRUSTEE 1.0 0.0 X 0 0 0 SPENCER BREITHAUPT TRUSTEE 1.0 0.0 X 0 0 0 STACIE PROSSER TRUSTEE 1.0 0.0 X 0 0 0 STUART DORSEY TRUSTEE 1.0 0.0 X 0 0 0 ALAN SALTS EXECUTIVE VICE PRESIDENT 60.0 0.0 X 126954 0 17308 CASSANDRA BAILEY VP OF STUDENT AFFAIRS & ENROLLMENT MANAGEMENT 60.0 0.0 X 155385 0 24654 DARCY RUSSELL VP OF ACADEMIC AFFAIRS/DEAN 60.0 0.0 X 128963 0 11588 LYNNE E MURRAY PRESIDENT (ENDED 12/2024) 60.0 0.0 X 336566 0 24893 MATTHEW BICE DEAN OF SPGS/GSOE 60.0 0.0 X 170283 0 30326 NORMAN HOUSER ASSOC VP FOR ADVANCEMENT 60.0 0.0 X 151711 0 50882 DARLA PRATHER EXECUTIVE DIRECTOR OF FINANCE 60.0 0.0 X 123280 0 16258 GARY SCHIEBER EXEC DIRECTOR OF TECHNOLOGY 60.0 0.0 X 116716 0 11231 1309858 0 187140 8 false true false STORMONT VAIL HEALTH CARE 1500 SW 10TH STREET TOPEKA KS 66604 SCHOOL OF NURSING 2471182 AMERICAN DINING CREATIONS 124 METROPOLITAN PARK DR LIVERPOOL NY 13088 FOOD SERVICE 2150219 RUFFALO NOEL LEVITZ PO BOX 718 DES MOINES IA 50303 ENROLLMENT MANAGEMENT 208432 SALESFORCECOM INC PO BOX 203141 DALLAS TX 75320 CLOUD-BASED SOFTWARE 191607 ANTHOLOGY INC OF NY PO BOX 850001 ORLANDO FL 32885 COMPUTER SOFTWARE 162160 10 90795 5190209 189268 5281004 TUITION AND FEES 611600 36984627 36984627 ROOM AND BOARD 611600 2574612 2574612 STUDENT CAFETERIA 721310 2419183 2419183 STUDENT ACTIVITIES 722320 679248 679248 0 0 0 0 42657670 1849873 1849873 250860 250860 146928 146928 0 146928 146928 16074439 14760008 1314431 0 1314431 1314431 QUALIFIED PARTNERSHIP INVESTMENT 901101 -2934 -2934 277790 0 0 277790 274856 51775622 42657670 -2934 3839882 0 0 19197751 19197751 0 0 0 0 717385 171309 290290 255786 0 0 0 0 14744584 12744278 1298814 701492 334079 244074 65168 24837 919082 814687 63582 40813 1114137 939977 109625 64535 0 0 0 0 144794 0 144794 0 29483 0 29483 0 0 0 0 0 0 0 319596 0 319596 0 5419849 4795047 612254 12548 681796 879 680917 0 161736 136958 20374 4404 345342 193322 140796 11224 0 0 0 0 2418271 1353748 985929 78594 493389 452676 12515 28198 0 0 0 0 37131 23667 9289 4175 853250 658137 165405 29708 0 0 0 0 2787474 2560802 221258 5414 694119 175319 518800 ATHLETIC EXPENSE 1776737 1776737 0 0 EQUIPMENT AND MAINTENANCE 932028 10637 910360 11031 LIBRARY EXPENSE 200417 200417 0 0 GIVE SOMETHING BACK PAYMENT 93660 93660 0 0 4366793 2568765 1705958 92070 58782883 49112847 8305207 1364829 0 0 0 0 82076 82057 40099 29903 329793 842616 1508598 2468482 535346 544806 0 0 52502 57278 286728 427890 99113496 55806156 43698722 43307340 56529883 52872284 5570474 5256620 0 3216918 1306219 111851139 107195495 2192896 2635868 1530739 2534768 13305000 12665000 0 0 6386121 6438421 3076547 2357201 26491303 26631258 X 33098756 31573109 52261080 48991128 85359836 80564237 111851139 107195495 X -7007261 2208728 2934 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 469220 X false 50418756 723990 4063468 8970652 46235562 49714976 608200 5964322 5868742 50418756 47822799 436963 3698272 2243058 49714976 52462041 2066370 -4681215 2024397 47822799 42643283 991910 11368797 2541949 52462041 0.0332 0.9668 0.0 false false 7461709 7461709 76976898 43035595 33941303 0 0 0 14014671 12304593 1710078 660218 465968 194250 43307340 Federal Income Taxes REFUNDABLE GOVT LOAN PROGRAMS 338988 PV OF ANNUITIES PAYABLE 226139 OPERATING LEASE LIABILITIES 1789432 STUDENT DEPOSITS 2642 2357201 35519269 2208728 0 2208728 33310541 319596 18145485 18465081 51775622 40314868 0 0 40314868 319596 18148419 18468015 58782883 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 III, Line 4 Collections of art - description of collections VARIOUS TYPES OF ARTWORK ARE USED TO FURTHER STUDENTS' KNOWLEDGE IN THE HISTORY OF ART. Schedule D, Part V, Line 4 Intended uses of endowment funds 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 XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 18148419 QUALIFIED PARTNERSHIP INVESTMENTS - -2934 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 18148419 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY BAKER UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE HOMEPAGE OF IT'S WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT 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 SCHOLARSHIPS 1200 19197751 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds BAKER UNIVERSITY MONITORS ALL GRANTS WITH SPECIFIC INQUIRIES AND REVEIWS ON A QUARTERLY BASIS. ALL GRANTS ARE PLACED UNDER THE RESPONSIBILITY OF ONE INDIVIUAL 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 NORMAN HOUSER ASSOC VP FOR ADVANCEMENT 127054 0 0 0 24657 0 4981 0 45901 0 202593 0 0 0 MATTHEW BICE DEAN OF SPGS/GSOE 170283 0 0 0 0 0 5604 0 24722 0 200609 0 0 0 LYNNE E MURRAY PRESIDENT (ENDED 12/2024) 311566 0 25000 0 0 0 9270 0 15623 0 361459 0 0 0 CASSANDRA BAILEY VP OF STUDENT AFFAIRS & ENROLLMENT MANAGEMENT 155385 0 0 0 0 0 4950 0 19704 0 180039 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Baker University provided president housing for the president for business use and not living quarters. No amount was included in her W-2 taxable compensation, as this is 100% business use. A KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 481233911 2019-04-11 11770000 REFUND 2013 BONDS(ISSUED 10/30/13) false false false A 2860000 11770000 11770000 2019 true false true true A false false false false false false 0 0 0.0 false false 0 false true A false true false false false false 0 false false false 0 false false true A true Schedule K, Part II, Line 11 OTHER SPENT PROCEEDS ALL SERIES 2019A BOND PROCEEDS WERE USED FOR A CURRENT REFUNDING OF SERIES 2013 BONDS. LYNNE MURRAY PRESIDENT SPLIT-DOLLAR RETIREMENT BENEFIT X 500000 544806 false true true 544806 Schedule L, Part II Loans to Interested Person THE LOAN REPORTED IN THIS SECTION IS ASSOCIATED WITH THE PRESIDENT'S RETIREMENT BENEFIT. 6 189268 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - SECURITIES - PUBLICLY TRADED - THIS FIELD REPRESENTS THE NUMBER OF CONTRIBUTIONS OF STOCK DURING THE YEAR. Form 990, Part VI, Line 11b Review of form 990 by governing body 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 ARE EMAILED TO THE CHAIRMAN OF THE BOARD OF TRUSTEES. Form 990, Part VI, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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 EVERY THREE YEARS. THE BOARD ALSO TAKES INTO ACCOUNT THE EXTENT OF THE WORK PERFORMED BY THE PRESIDENT. THE REVIEW WAS LAST PERFORMED IN THE YEAR ENDING JUNE 30, 2025. Form 990, Part VI, Line 19 Required documents available to the public REQUESTS FOR INFORMATION ARE EVALUATED ON A CASE BY CASE BASIS. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue ALL OTHER REVENUE - Total Revenue: 277790, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 277790; Form 990, Part XI, Line 9 Other changes in net assets or fund balances LOSS FROM PARTNERSHIP K-1S - 2934; Total - 2934; CHARITABLE REMAINDER TRUSTS (1) CHARITABLE TR NA Trust true false false false false false false false false false false false false false false false false false false false