Baker College Group Return: Nonprofit Profile, Financials & Form 990 (EIN 83-0686168)

Revenue by fiscal year
FY2020	$82.9M
FY2021	$81.4M
FY2022	$58.1M

Expenses by fiscal year
FY2020	$114.4M
FY2021	$106.5M
FY2022	$87.6M

Net assets by fiscal year
FY2020	$197.2M
FY2021	$154.4M
FY2022	$126.6M

Is it real?

Yes. Never revoked by the IRS. Latest filing we have: FY2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

83%

17%

Program services 83% · $72.6M Management & general 17% · $15.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

22 people listed on the 990; $2.4M paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII

Bart Daig

Board of Regents/President CEO/Trustee

$288,026Pt VII · Sec A

Jacqueline Spicer

COO

$236,908Pt VII · Sec A

Jill Langen

President-St Francis/Provost/Secretary

$233,289Pt VII · Sec A

Aaron Maike

President - Muskegon

$197,449Pt VII · Sec A

Peter Karsten

President - Auburn Hills

$192,865Pt VII · Sec A

Lesa Louch

President Online

$174,893Pt VII · Sec A

Linda Katrinic

VP - Fin Serv

$170,632Pt VII · Sec A

Dana Clark

VP HR

$170,140Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

Name	FY2022	FY2021	FY2020
Bart Daig	$288,026	$275,322	$284,972
Denise Bannan	$169,575	$218,120	$258,180
Jacqueline Spicer	$236,908	$226,108	$237,658
Jill Langen	$233,289	$227,554	$220,269
F James Cummins	—	$208,758	$202,181
Patricia Kaufman	—	$180,801	$203,070
Aaron Maike	$197,449	$192,475	$199,454
Peter Karsten	$192,865	$192,217	$195,996

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Baker College Group Return executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides accredited online and on-campus higher education, offering degrees from certificates to doctorates and millions in scholarships to students in Michigan and worldwide.

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1 program · $72.6M · in their own filed words · FY2021

01

A private college in michigan, baker college is accredited by the higher learning commission and is a member of HLC. Baker college is a non-profit higher education institution, serving students at locations throughout michigan and online worldwide.

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-0686168) · Dispute this line

$72.6Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking

Grants paid · 108 grants · $25.4M · 2019–2021

Unitemized GrantFY2021$1,825,833

Unitemized GrantFY2021$1,478,743

Unitemized GrantFY2021$915,984

Unitemized GrantFY2021$735,225

Unitemized GrantFY2021$670,450

Unitemized GrantFY2021$437,000

Unitemized GrantFY2021$310,760

Unitemized GrantFY2021$168,000

Unitemized GrantFY2021$112,500

Unitemized GrantFY2021$108,420

Unitemized GrantFY2021$102,200

Unitemized GrantFY2021$93,378

Unitemized GrantFY2021$92,060

Unitemized GrantFY2021$82,608

Unitemized GrantFY2021$79,200

Unitemized GrantFY2021$52,550

Unitemized GrantFY2021$47,328

Unitemized GrantFY2021$46,680

See all 108 grants →

By the numbers

The FY2022 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$58.1M

Ln 12

Fees for servicesLn 2g$52.4M

Gifts and grantsLn 1h$19.6M

Investment incomeLn 3$1.3M

Money outPt IX

$87.6M

Ln 25

Programscol B$72.6M

Managementcol C$15.0M

Owns and owesPt X

$126.6M

net assets · Ln 32

Cash and savingsLn 1–2$20.1M

Total assetsLn 16$153.7M

LiabilitiesLn 26$27.1M

PeoplePt VI, VII

22

listed · VII A

PaidVII A13

Voting boardVI 1a88

IndependentVI 1b66

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$19.6M

Government grantsLn 1e$12.0M

Noncash giftsLn 1g$93K

Fees for servicesLn 2g$52.4M

Investment incomeLn 3$1.3M

Gains on assetsLn 7−$15.5M

Total revenueLn 12$58.1M

Assets in detailPt X, end of year

CashLn 1$4K

SavingsLn 2$20.1M

Cash and savings togetherLn 1–2$20.1M

Accounts receivableLn 4$783K

Inventories for sale or useLn 8$58K

Prepaid expenses and deferred chargesLn 9$1.1M

Land, buildings, equipmentLn 10c$89.9M

InvestmentsLn 11–13$41.7M

Intangible assetsLn 14$107K

Total assetsLn 16$153.7M

LiabilitiesLn 26$27.1M

Net assetsLn 32$126.6M

OperationsPt I, VI

EmployeesI 52,152

VolunteersI 663

Fiscal year endsHeaderAugust

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13Yes

Records policyVI 14Yes

3More from this return

Abroad and in kindSch F, M

Noncash gifts receivedSch M Pt I$93K

Investment feesPt IX, Sch D

Investment fees, as reportedPt IX 11f$240K

Share of the $4.7M endowmentSch D 1g5.1%

Typical, median of 2,202 orgs0.44%

EndowmentSch D · Pt V

Line	FY22	FY21	FY20	FY19	FY18
End of yearLn 1g	$4.7M	$5.7M	$4.9M	$4.5M	$3.9M
AddedLn 1b				$609K
SpentLn 1d–1f	$128K	$166K	$102K	$40K	$118K

4Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY22	End FY22
Cash and savingsLn 1–2	$21.4M	$20.1M
InvestmentsLn 11–13	$48.6M	$41.7M
Land, buildings, equipmentLn 10c	$102.6M	$89.9M
Total assetsLn 16	$184.1M	$153.7M
LiabilitiesLn 26	$29.7M	$27.1M
Net assetsLn 32	$154.4M	$126.6M

5Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$1K	$1K
Grants to domestic individualsLn 2	$7.6M	$7.6M
Pay of officers and key staff (Part IX, line 5)Ln 5	$1.6M	$1.2M	$404K
Pay of disqualified personsLn 6	$256K	$256K
Other salaries and wagesLn 7	$28.3M	$24.2M	$4.1M
Pension plan contributionsLn 8	$1.8M	$1.4M	$369K
Other employee benefitsLn 9	$4.3M	$3.5M	$754K
Payroll taxesLn 10	$2.3M	$1.9M	$323K
Legal feesLn 11b	$313K		$313K
Accounting feesLn 11c	$390K		$390K
Investment management feesLn 11f	$240K		$240K
Other fees for servicesLn 11g	$3.8M	$2.4M	$1.5M
Advertising and promotionLn 12	$5.8M	$5.7M	$83K
Office expensesLn 13	$3.6M	$1.8M	$1.7M
Information technologyLn 14	$3.4M	$2.5M	$849K
OccupancyLn 16	$2.5M	$1.6M	$892K
TravelLn 17	$205K	$69K	$136K
Conferences, conventions and meetingsLn 19	$449K	$372K	$77K
Depreciation, depletion and amortizationLn 22	$6.4M	$3.8M	$2.5M
InsuranceLn 23	$807K	$767K	$40K
Other expenses (24a–d)Ln 24	$13.5M	$13.2M	$257K
All other expensesLn 24e	$152K	$121K	$31K
Total functional expensesLn 25	$87.6M	$72.6M	$15.0M	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2022 Latest ViewingFiled with the IRS Jun 29, 2023	$58.1M	$87.6M	−$29.5M	$126.6M	990 PDF
FY2021Filed with the IRS Jun 14, 2022	$81.4M	$106.5M	−$25.1M	$154.4M	990 PDF
FY2020Filed with the IRS Jun 22, 2021	$82.9M	$114.4M	−$31.5M	$197.2M	990 PDF

Schedules filed Part IV

D · Assets and endowments I · Grants J · Pay M · Noncash O · Explanations

See the full FY2022 990

Part I · Summary $58,098,620 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $30,126,419$19,557,944

I-9 Program service revenuePrior year $67,091,524$52,425,680

I-10 Investment incomePrior year −$16,203,576−$14,276,301

I-11 Other revenuePrior year $389,083$391,297

I-12 Total revenuePrior year $81,403,450$58,098,620

I-13 Grants and similar amounts paidPrior year $9,113,680$7,610,918

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $43,307,357$38,500,918

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $54,087,699$41,508,415

I-18 Total expensesPrior year $106,508,736$87,620,251

I-19 Revenue less expensesPrior year −$25,105,286−$29,521,631

Part VI · Governance 66 of 88 board members independent, no flags

VI-1a Voting members of the governing body88

VI-1b Independent voting members66

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

VI-15a Process for setting top official's payYes

Part VIII · Statement of revenue $58,098,620 across 11 lines filed

VIII-1d Related organizations$7,429,468

VIII-1e Government grants$12,035,059

VIII-1f All other contributions, gifts and grants$93,417

VIII-1g Noncash contributions (included above)$93,417

VIII-1h Total contributions, gifts and grants$19,557,944

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $52,425,680$52,425,680

VIII-3 Investment incomeExcluded from tax $1,273,022$1,273,022

VIII-6 Net rental income or lossUnrelated business $14,000 · Excluded from tax $292,476$306,476

VIII-7 Net gain or loss on sales of assetsExcluded from tax −$15,549,323−$15,549,323

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $82,665 · Excluded from tax $2,156$84,821

VIII-12 Total revenueRelated to mission $52,508,345 · Unrelated business $14,000 · Excluded from tax −$13,981,669$58,098,620

Part IX · Statement of functional expenses $87,620,251 across 22 lines filed

IX-1 Grants to domestic organizationsPrograms $1,200$1,200

IX-2 Grants to domestic individualsPrograms $7,609,718$7,609,718

IX-5 Pay of officers and key staff (Part IX, line 5)Programs $1,243,467 · Management $404,053$1,647,520

IX-6 Pay of disqualified personsPrograms $256,473$256,473

IX-7 Other salaries and wagesPrograms $24,209,795 · Management $4,081,010$28,290,805

IX-8 Pension plan contributionsPrograms $1,422,045 · Management $368,611$1,790,656

IX-9 Other employee benefitsPrograms $3,510,761 · Management $754,153$4,264,914

IX-10 Payroll taxesPrograms $1,927,141 · Management $323,409$2,250,550

IX-11b Legal feesManagement $313,351$313,351

IX-11c Accounting feesManagement $389,968$389,968

IX-11f Investment management feesManagement $240,108$240,108

IX-11g Other fees for servicesPrograms $2,361,645 · Management $1,479,363$3,841,008

IX-12 Advertising and promotionPrograms $5,721,631 · Management $82,895$5,804,526

IX-13 Office expensesPrograms $1,838,313 · Management $1,732,834$3,571,147

IX-14 Information technologyPrograms $2,548,582 · Management $849,406$3,397,988

IX-16 OccupancyPrograms $1,602,070 · Management $891,590$2,493,660

IX-17 TravelPrograms $68,590 · Management $136,418$205,008

IX-19 Conferences, conventions and meetingsPrograms $372,176 · Management $77,290$449,466

IX-22 Depreciation, depletion and amortizationPrograms $3,841,344 · Management $2,525,257$6,366,601

IX-23 InsurancePrograms $766,936 · Management $40,340$807,276

IX-24 Other expenses (24a–d)Programs $13,219,400 · Management $257,250$13,476,650

IX-24e All other expensesPrograms $120,818 · Management $30,840$151,658

IX-25 Total functional expensesPrograms $72,642,105 · Management $14,978,146 · Fundraising $0$87,620,251

Part X · Balance sheet $153,733,199 assets, 17 lines filed

X-1 Cash, non-interest-bearingStart of year $4,031$4,132

X-2 Savings and temporary cash investmentsStart of year $21,359,587$20,106,524

X-4 Accounts receivableStart of year $2,401,110$783,287

X-8 Inventories for sale or useStart of year $60,532$58,033

X-9 Prepaid expenses and deferred chargesStart of year $752,042$1,051,910

X-10c Land, buildings and equipment, netStart of year $102,598,617$89,897,749

X-11 Publicly traded securitiesStart of year $48,600,625$41,724,096

X-14 Intangible assetsStart of year $107,468$107,468

X-15 Other assetsStart of year $8,196,711$0

X-16 Total assetsStart of year $184,080,723$153,733,199

X-17 Accounts payable and accrued expensesStart of year $11,776,953$9,304,051

X-25 Other liabilitiesStart of year $17,899,908$17,791,088

X-26 Total liabilitiesStart of year $29,676,861$27,095,139

X-27 Net assets without donor restrictionsStart of year $148,676,250$121,746,875

X-28 Net assets with donor restrictionsStart of year $5,727,612$4,891,185

X-32 Total net assets or fund balancesStart of year $154,403,862$126,638,060

X-33 Total liabilities and net assetsStart of year $184,080,723$153,733,199

Part XI · Reconciliation of net assets $126,638,060 net assets at year end

XI-1 Total revenue$58,098,620

XI-2 Total expenses$87,620,251

XI-3 Revenue less expenses−$29,521,631

XI-4 Net assets at start of year$154,403,862

XI-5 Net unrealized gains (losses) on investments−$18,847,706

XI-9 Other changes in net assets$20,603,535

XI-10 Net assets at end of year$126,638,060

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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