2025-03-05T17:03:34+00:00 2024-06-30 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2023-07-01 480543766 Baker University BAKE 7855946451 PO BOX 65 BALDWIN CITY KS 66006 LYNNE E MURRAY PRESIDENT 7855946451 2025-03-05 true Michael Engle P00482834 8162216300 2025-03-05 2023 2025-03-06 01:10:19Z LYNNE E MURRAY PO BOX 65 BALDWIN CITY KS 66006 71279723 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. 24 24 869 20 -9793 0 6018796 3624260 39767497 40636163 2418106 2924356 615137 551700 48819536 47736479 16541103 16844473 0 17120515 17713730 0 1347086 18860351 20056950 52521969 54615153 -3702433 -6878674 115116139 111851139 27713077 26491303 87403062 85359836 BAKER UNIVERSITY IS COMMITTED TO ASSURING STUDENT LEARNING AND DEVELOPMENT OF CONFIDENT, COMPETENT AND RESPONSIBLE CONTRIBUTORS TO SOCIETY. false false 46252883 16844473 40636163 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. 46252883 true true 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 4595 0 true 869 true false false false false false false false false false false false false X 24 24 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 BRENDA STASIULIS CHAIRPERSON OF THE BOARD 1.0 0.0 X 0 0 0 BRIAN KING TRUSTEE 1.0 0.0 X 0 0 0 DALE WERTS TRUSTEE 1.0 0.0 X 0 0 0 DR KAY SCHALLENKAMP 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 HOOT GIBSON 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 NANETTE ROBERTS 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 CASSANDRA BAILEY VP OF STUDENT AFFAIRS & ENROLLMENT MANAGEMENT 60.0 0.0 X 132926 0 25035 DARCY RUSSELL VP OF ACADEMIC AFFAIRS/DEAN 60.0 0.0 X 126953 0 11547 LYNNE E MURRAY PRESIDENT 60.0 0.0 X 307066 0 24697 GARY SCHIEBER EXEC DIRECTOR OF TECHNOLOGY 60.0 0.0 X 113764 0 12341 MATTHEW BICE DEAN OF SPGS/GSOE 60.0 0.0 X 148513 0 30029 NORMAN HOUSER ASSOC VP FOR ADVANCEMENT 60.0 0.0 X 151711 0 26493 980933 0 130142 6 false true false STORMONT VAIL HEALTH CARE 1500 SW 10TH STREET TOPEKA KS 66604 SCHOOL OF NURSING 2455958 AMERICAN DINING CREATIONS 124 METROPOLITAN PARK DR LIVERPOOL NY 13088 FOOD SERVICE 2149874 RUFFALO NOEL LEVITZ PO BOX 718 DES MOINES IA 50303 ENROLLMENT MANAGEMENT 200713 SALESFORCECOM INC PO BOX 203141 DALLAS TX 75320 CLOUD-BASED SOFTWARE 191607 ANTHOLOGY INC OF NY PO BOX 850001 ORLANDO FL 32885 COMPUTER SOFTWARE 164457 9 636733 2987527 507353 3624260 TUITION AND FEES 611600 35584185 35584185 ROOM AND BOARD 611600 2649456 2649456 STUDENT CAFETERIA 721310 2321331 2321331 STUDENT ACTIVITIES 722320 81191 81191 0 0 0 0 40636163 1556512 1556512 176603 176603 172411 0 172411 0 172411 172411 24911088 23543244 1367844 0 1367844 1367844 LOSS FROM PARTNERSHIP K-1s 901101 -9793 -9793 212479 0 0 212479 202686 47736479 40636163 -9793 3485849 16844473 16844473 499036 0 166500 332536 14823388 12877945 1371640 573803 298449 232216 42868 23365 985622 853613 86589 45420 1107235 942751 104611 59873 144794 0 144794 0 152861 0 152861 0 375192 0 375192 0 4877630 4725628 109829 42173 820446 1272 819174 0 144825 121701 12843 10281 325808 194182 120419 11207 2462322 1467544 910074 84704 539559 471477 30156 37926 36180 25019 9777 1384 849830 674161 143685 31984 2760307 2511185 248186 936 662807 152236 510571 0 ATHLETIC EXPENSE 1475356 1475356 0 0 EQUIPMENT AND MAINTENANCE 1066218 221809 843241 1168 FUNDED STUDENT AID 1076856 1076856 0 0 LIBRARY EXPENSE 197006 197006 0 0 2088953 1186453 812174 90326 54615153 46252883 7015184 1347086 1427426 82076 267032 40099 2765136 329793 1379511 1508598 477532 535346 0 0 65657 52502 238822 286728 96730580 53031858 43980648 43698722 55387204 56529883 5363834 5570474 634376 3128961 3216918 115116139 111851139 2449494 2192896 1365971 1530739 13920000 13305000 0 0 6352460 6386121 3625152 3076547 27713077 26491303 X 32428158 33098756 54974904 52261080 87403062 85359836 115116139 111851139 X -6878674 4825655 9793 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 469220 X false 49714976 608200 5964322 5868742 50418756 47822799 436963 3698272 2243058 49714976 52462041 2066370 -4681215 2024397 47822799 42643283 991910 11368797 2541949 52462041 42039354 1625775 777301 1799147 42643283 0.0328 0.9672 0.0 false false 0 7461709 7461709 0 75399614 40979513 34420101 0 0 0 0 0 13357949 11589867 1768082 0 511308 462478 48830 43698722 REFUNDABLE GOVT LOAN PROGRAMS 409814 PV OF ANNUITIES PAYABLE 237464 OPERATING LEASE LIABILITIES 2427273 STUDENT DEPOSITS 1996 3076547 35353601 4825655 0 0 0 4825655 30527946 375192 16833341 17208533 47736479 37396827 0 0 37396827 375192 16843134 17218326 54615153 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 - 16843134 LOSS FROM PARTNERSHIP K-1s - -9793 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 16843134 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 16844473 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 LYNNE E MURRAY PRESIDENT 307066 0 0 0 0 0 9075 0 15622 0 331763 0 0 0 CASSANDRA BAILEY VP OF STUDENT AFFAIRS & ENROLLMENT MANAGEMENT 132926 0 0 0 0 0 4115 0 20920 0 157961 0 0 0 NORMAN HOUSER ASSOC VP FOR ADVANCEMENT 151711 0 0 0 0 0 4909 0 21584 0 178204 0 0 0 MATTHEW BICE DEAN OF SPGS/GSOE 148513 0 0 0 0 0 4936 0 25093 0 178542 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE HOUSING IS PROVIDED TO LYNNE MURRAY, PRESIDENT OF BAKER UNIVERSITY, WHICH QUALIFIES AS A NON TAXABLE BENEFIT UNDER CODE SECTION 119. A KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 481233911 2019-04-11 11770000 REFUND 2013 BONDS(ISSUED 10/30/13) false false false A 2220000 11770000 11770000 2019 true false true true A false false false false 0.0 false false true A false true false false false false 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 535346 false true true 535346 Schedule L, Part II Loans to Interested Person THE LOAN REPORTED IN THIS SECTION IS ASSOCIATED WITH THE PRESIDENT'S RETIREMENT BENEFIT. X 6 507353 NONE 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions 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, 2024. 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 OTHER REVENUE - Total Revenue: 212479, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 212479; Form 990, Part XI, Line 9 Other changes in net assets or fund balances LOSS FROM PARTNERSHIP K-1S - 9793; 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