2024-01-17T18:13:03-06:00 2023-06-30 FORVIS LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2022-07-01 480543766 BAKER UNIVERSITY % MELISSA VAN LEIDEN BAKE 7855946451 PO BOX 65 BALDWIN CITY KS 66006 LYNNE E MURRAY PRESIDENT 7855944544 2024-02-15 true LYNNE MURRAY XXX-XX-XXXX April Arnold P01559426 8162216300 2024-02-15 2 2022 2023-04-26 12:10:37Z LYNNE E MURRAY PO BOX 65 BALDWIN CITY KS 66006 71649895 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. 25 25 931 25 -3063 0 12797817 6018796 43094385 39767497 2979932 2418106 314244 615137 59186378 48819536 17309010 16541103 0 0 17127742 17120515 0 0 1247833 18970304 18860351 53407056 52521969 5779322 -3702433 111599532 115116139 23015352 27713077 88584180 87403062 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 44753735 16541103 39767497 BAKER UNIVERSITY PROVIDES UNDERGRADUATE, GRADUATE, AND DOCTORIAL 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. 44753735 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 4482 0 true 931 true false false false false false false false false false false false false X 25 25 false false false false false false false true true false false false true true true true true true false false KS X MELISSA VAN LEIDEN 7855946451 618 EIGHTH STREET BALDWIN CITY KS 66006 LYNNE E MURRAY PRESIDENT 60.0 0.0 X 302023 0 28844 SUSAN TEMPLE KNEUVEAN VP-FINANCE AND ADMINISTRATION 60.0 0.0 X 218880 0 8463 NORMAN HOUSER ASSOC VP FOR ADVANCEMENT 60.0 0.0 X 136970 0 24010 MATTHEW BICE DEAN OF SPGS/GSOE 60.0 0.0 X 127934 0 22322 DONALD CLARDY PROFESSOR 60.0 0.0 X 114840 0 14944 DARCY RUSSELL VP OF ACADEMIC AFFAIRS/DEAN 60.0 0.0 X 113118 0 11215 GARY SCHIEBER EXEC DIRECTOR OF TECHNOLOGY 60.0 0.0 X 110388 0 12927 GORDON LANSFORD III TRUSTEE 1.0 0.0 X 0 0 0 SCOTT GRAUER 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 HOOT GIBSON TRUSTEE 1.0 0.0 X 0 0 0 REV DR IRA DESPAIN TRUSTEE 1.0 0.0 X 0 0 0 MIKE MCCARTHY TRUSTEE 1.0 0.0 X 0 0 0 GENE MEYER TRUSTEE 1.0 0.0 X 0 0 0 BRIAN KING TRUSTEE 1.0 0.0 X 0 0 0 MELISSA NESS TRUSTEE 1.0 0.0 X 0 0 0 BRENDA STASIULIS CHAIRPERSON OF THE BOARD 1.0 0.0 X X 0 0 0 DR KAY SCHALLENKAMP TRUSTEE 1.0 0.0 X 0 0 0 MIKE SEITZ TRUSTEE 1.0 0.0 X 0 0 0 DALE WERTS TRUSTEE 1.0 0.0 X 0 0 0 GREG STOSKOPF TRUSTEE 1.0 0.0 X 0 0 0 ERIC CONAWAY TRUSTEE 1.0 0.0 X 0 0 0 KENNETH GARRETT 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 SILAS DULAN III TRUSTEE 1.0 0.0 X 0 0 0 STACIE PROSSER 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 NANETTE ROBERTS TRUSTEE 1.0 0.0 X 0 0 0 JOHN WARNE TRUSTEE 1.0 0.0 X 0 0 0 1124153 0 122725 9 false true false STORMONT VAIL HEALTH CARE 1500 SW 10TH STREET TOPEKA KS 66604 SCHOOL OF NURSING 2418579 AMERICAN DINING CREATIONS 124 METROPOLITAN PARK DR LIVERPOOL NY 13088 FOOD SERVICE 1792804 CLINE CONSTRUCTION AND ROOFING INC 1603 BOARDMAN ROAD PLEASANT HILL MO 64080 ROOFING CONTRACTOR 269151 MEDIACROSS INC 2001 S HANLEY RD SUITE 510 ST LOUIS MO 63144 ENROLLMENT MANAGEMNT 210498 SALESFORCECOM INC PO BOX 203141 DALLAS TX 753203141 CLOUD-BASED SOFTWARE 193584 15 2328799 3689997 643411 6018796 Tuition and Fees 611600 35115124 35115124 Room and Board 611600 2471999 2471999 Student Cafeteria 721310 2046457 2046457 Student Activities 722320 133917 133917 _ 39767497 1646806 1646806 239548 239548 143413 143413 143413 143413 23591659 10000 22823135 7224 768524 2776 771300 771300 0 0 0 0 0 0 0 0 0 Loss from partnership K-1s 900099 -3063 -3063 All Other Misc Revenue 235239 235239 235239 235239 232176 48819536 39767497 -3063 3036306 0 16541103 16541103 0 0 456298 292731 163567 0 14389254 12362126 1311077 716051 275123 228883 26699 19541 938145 825685 81977 30483 1061695 902897 102236 56562 0 63284 63284 149450 149450 0 0 325700 325700 4643865 4506240 90553 47072 925142 1422 923720 147561 127894 14551 5116 324025 237121 80164 6740 0 2516591 1841641 622605 52345 557906 509375 17216 31315 0 33003 28369 4111 523 766596 606759 131639 28198 0 2693886 2416986 274448 2452 601178 152236 448942 Athletic Expense 1178309 1178309 EQUIPMENT AND MAINTENANCE 928021 97259 788242 42520 STAFF SUPPORT 525608 84902 440706 LIBRARY EXPENSE 245516 245516 2234710 1859012 330350 45348 52521969 44753735 6520401 1247833 2153500 1427426 120235 267032 568045 2765136 1814097 1857043 0 0 0 0 0 0 18317 65657 329448 238822 94775928 50795280 43674080 43980648 55136409 55387204 5452759 5363834 974056 634376 0 0 1358586 3128961 111599532 115116139 2430572 2449494 0 0 1925202 1365971 14505000 13920000 0 0 0 0 1951356 6352460 0 0 2203222 3625152 23015352 27713077 X 36373164 32428158 52211016 54974904 88584180 87403062 111599532 115116139 X -3702433 2518252 3063 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 469220 X X X false 47822799 436963 3698272 2243058 49714976 52462041 2066370 -4681215 2024397 47822799 42643283 991910 11368797 2541949 52462041 42039354 1625775 777301 1799147 42643283 36850470 5496876 1694433 2002425 42039354 0.03320 0.96680 false false 7509010 7509010 71618900 39346775 32272125 13016142 11040639 1975503 2631876 407866 2224010 43980648 0 Refundable Govt Loan Programs 1032030 PV of Annuities Payable 266494 Operating Lease Liabilities 2324567 Student Deposits 2061 3625152 35606856 2518252 2518252 33088604 325700 15405232 15730932 48819536 36787974 36787974 325700 15408295 15733995 52521969 SCHEDULE D, PART III, LINE 4 VARIOUS TYPES OF ARTWORK ARE USED TO FURTHER STUDENTS' KNOWLEDGE IN THE HISTORY OF ART. SCHEDULE D, PART V, LINE 4 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 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 XI, LINE 4B SCHOLARSHIPS $ 15,408,295 LOSS FROM PARTNERSHIP K-1 $ (3,063) -------------- TOTAL $ 15,405,232 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 15,408,295 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 BAKER UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE HOMEPAGE OF IT'S WEBSITE. SCHEDULE E, PART I, 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 ARE ALSO PASSED THROUGH TO THE STUDENTS. true SCHOLARSHIPS 1129 16541103 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 RESPONSIBILITY 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 true false false false false false false false false LYNNE E MURRAY PRESIDENT 302023 0 0 0 0 0 9000 0 19844 0 330867 0 0 0 NORMAN HOUSER ASSOC VP FOR ADVANCEMENT 136970 0 0 0 0 0 4518 0 19492 0 160980 0 0 0 MATTHEW BICE DEAN OF SPGS/GSOE 127934 0 0 0 0 0 4125 0 18197 0 150256 0 0 0 SUSAN TEMPLE KNEUVEAN VP-FINANCE AND ADMINISTRATION 123605 0 0 0 95275 0 3251 0 5212 0 227343 0 0 0 SCHEDULE J, PART I, LINE 1A THE HOUSING IS PROVIDED TO LYNNE MURRAY, PRESIDENT OF BAKER UNIVERSITY, WHICH QUALIFIES AS A NON TAXABLE BENEFIT UNDER CODE SECTION 119. SCHEDULE J, PART I, LINE 4B SUSAN TEMPLE KNEUVEAN RECEIVED A SEVERANCE PAYMENT OF $95,275 DURING THE YEAR. A KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 481233911 2019-04-11 11770000 REFUND 2013 BONDS(ISSUED 10/30/13) false false false A 1605000 0 11770000 0 0 0 0 0 0 0 11770000 0 2019 true false true true A false false false false 0 false false false true A false true false false false false 0 false 0 false true A true PART II, LINE 11, COLUMN A (OTHER SPENT PROCEEDS): ALL SERIES 2019A BOND PROCEEDS WERE USED FOR A CURRENT REFUNDING OF SERIES 2013 BONDS. SEE PART V X SCHEDULE L, PART II A) LYNNE MURRAY B) PRESIDENT C) SPLIT-DOLLAR D) LOAN FROM THE ORGANIZATION E) $450,000 F) $477,532 G) NO H) YES I) YES THE LOAN REPORTED IN THIS SECTION IS ASSOCIATED WITH THE PRESIDENT'S RETIREMENT BENEFIT. X 3 643411 FMV 0 false true false SCHEDULE M, PART I, COLUMN B THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B 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, 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. 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 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, 2023. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR INFORMATION ARE EVALUATED ON A CASE BY CASE BASIS. FORM 990, PART XI, LINE 9 LOSS FROM PARTNERSHIP K-1S $ 3,063 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