Nonprofit · EIN 38-3043861
BAKER COLLEGE PROFESSIONAL SERVICES INC
Tax-exempt · OWOSSO, MI 48867
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $50,817,579 | $72,966,621 | -$22,149,042 | $155,860,866 | $104,511,166 | $51,349,700 |
| August 31, 2024 | 990 (amended) | $48,587,649 | $71,349,721 | -$22,762,072 | $160,233,748 | $85,974,236 | $74,259,512 |
| August 31, 2023 | 990 | $48,155,515 | $72,654,188 | -$24,498,673 | $155,510,244 | $55,283,422 | $100,226,822 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $8,643,131
- of which government grants
- $344,231
- Program service revenue
- $40,736,091
- Investment income
- $1,236,839
- Net rental income
- $88,407
- Net gain from sales of assets
- -$2,812
- Other revenue
- $201,518
Expenses
- Grants and similar amounts paid
- $8,321,135
- Compensation of officers, directors and key employees
- $1,533,716
- Other salaries and wages
- $26,992,554
- Salaries, compensation and benefits (total)
- $38,278,068
- Professional fundraising fees
- $0
- Legal fees
- $538,961
- Accounting fees
- $378,657
- Occupancy
- $2,899,134
- Travel
- $234,122
- Depreciation
- $5,126,606
- Program services (functional)
- $59,775,616
- Management and general (functional)
- $13,191,005
Balance sheet and other
- Total assets, start of year
- $160,233,748
- Total assets, end of year
- $155,860,866
- Total liabilities, end of year
- $104,511,166
- Net assets, end of year
- $51,349,700
- Land, buildings and equipment
- $79,839,545
- Publicly traded securities
- $54,579,782
- Net assets without donor restrictions
- $45,389,969
- Net assets with donor restrictions
- $5,959,731
- Gross receipts
- $61,530,484
- Employees
- 961
- Volunteers
- 7
- Year formed
- 1986
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACQUELINE SPICER | COO Trustee or director, Officer | 47 | $398,943 | $61,071 |
| AARON MAIKE | VP CAMPUS ADMIN/ENGAGE Highest-paid employee | 40 | $209,302 | $55,298 |
| SCOTT WOOD | CHIEF INFORMATION OFFICER Highest-paid employee | 40 | $170,450 | $49,050 |
| RANDY HILL | VP ACADEMIC AFFAIRS Officer | 40 | $173,350 | $44,511 |
| DANIEL SUMMERS II | VP ENROLL MGT SERVICES Highest-paid employee | 40 | $183,900 | $31,373 |
| EILEEN PECORARO | VP - MARKETING Highest-paid employee | 40 | $179,892 | $30,945 |
| LINDA KATRINIC | VP FIN SERV Officer | 40 | $176,690 | $32,327 |
| DANA CLARK | VP HR Officer | 40 | $175,056 | $32,377 |
| BRIAN KOWALCZK | DEAN Highest-paid employee | 40 | $168,990 | $16,951 |
| MICHAEL MOORE | TREASURER/CONTROLLER Officer | 47 | $150,356 | $35,434 |
| BART DAIG | FORMER BOARD OF REGENTS/PRESIDENT CEO/TRUSTEE Former | 0 | $128,785 | $0 |
| DENISE BANNAN | SENIOR ASSOCIATE/TRUSTEE/BOARD OF REGENTS/SECRETAR Trustee or director, Officer | 47 | $57,783 | $27,459 |
| DAN CASEY | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| MELANIE DAVIS | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| SUSAN EBELING | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL HAMNER | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 |
| MARY SLINGERLAND | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 |
| DWANA THOMPSON | BOARD OF REGENTS/TRUSTEE Trustee or director | 8 | $0 |
| ALAN WISE | BOARD OF REGENTS/TRUSTEE Trustee or director | 8 | $0 |
990 for the year ended August 31, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACQUELINE SPICER | COO Trustee or director, Officer | 47 | $390,610 | $71,017 |
| BART DAIG | FORMER BOARD OF REGENTS/PRESIDENT CEO/TRUSTEE Former | 0 | $319,449 | $18,012 |
| AARON MAIKE | PRESIDENT - MUSKEGON Highest-paid employee | 40 | $204,394 | $54,220 |
| JAMES ZAMJAHN | VP - STUDENT SUCCESS/ENGAGEMENT Highest-paid employee | 40 | $202,864 | $50,056 |
| DANA CLARK | VP HR Officer | 40 | $171,589 | $47,399 |
| LINDA KATRINIC | VP - FIN SERV Officer | 40 | $173,328 | $43,824 |
| SCOTT WOOD | CHIEF INFORMATION OFFICER Highest-paid employee | 40 | $157,595 | $46,952 |
| EILEEN PECORARO | VP - MARKETING Highest-paid employee | 40 | $176,270 | $27,437 |
| MICHAEL MOORE | TREASURER/CONTROLLER Officer | 47 | $147,414 | $47,144 |
| PETER KARSTEN | PRESIDENT - AUBURN HILLS Highest-paid employee | 40 | $187,844 | $0 |
| JILL LANGEN | FORMER PRESIDENT-ST FRANCIS/PROVOST/SECRETARY Former | 0 | $158,667 | $22,702 |
| DENISE BANNAN | SENIOR ASSOCIATE/TRUSTEE/BOARD OF REGENTS/SECRETAR Trustee or director, Officer | 47 | $56,581 | $26,946 |
| DAN CASEY | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| MELANIE DAVIS | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| SUSAN EBELING | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| MICHAEL HAMNER | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| MARY SLINGERLAND | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| DWANA THOMPSON | BOARD OF REGENTS/TRUSTEE Trustee or director | 8 | $0 | $0 |
| ALAN WISE | BOARD OF REGENTS/TRUSTEE Trustee or director | 8 | $0 | $0 |
990 for the year ended August 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BART DAIG | FORMER BOARD OF REGENTS/PRESIDENT CEO/TRUSTEE Former | 0 | $339,907 | $43,329 |
| JACQUELINE SPICER | PRESIDENT AND CEO Trustee or director, Officer | 47 | $280,888 | $51,650 |
| JILL LANGEN | FORMER PRESIDENT-ST FRANCIS/PROVOST/SECRETARY Former | 40 | $253,415 | $42,373 |
| AARON MAIKE | VP FOR CAMPUS ADMIN/ENGAGE Highest-paid employee | 40 | $197,756 | $50,977 |
| PETER KARSTEN | PRESIDENT - ROYAL OAK Highest-paid employee | 40 | $194,339 | $50,744 |
| LESA LOUCH | PRESIDENT ONLINE Highest-paid employee | 40 | $196,231 | $41,628 |
| DANA CLARK | VP HR Officer | 40 | $166,840 | $48,700 |
| LINDA KATRINIC | VP - FIN SERV Officer | 40 | $168,432 | $45,440 |
| KEVIN PNACEK | ASSISTANT DIRECTOR ADMIN CAMPUS Highest-paid employee | 40 | $170,249 | $30,526 |
| MICHAEL MOORE | TREASURER/CONTROLLER Officer | 47 | $142,530 | $44,354 |
| JO ANNE CRAIN | DEAN Highest-paid employee | 40 | $150,064 | $9,248 |
| DENISE BANNAN | SENIOR ASSOCIATE AND SECRETARY Trustee or director, Officer | 47 | $55,000 | $24,921 |
| DAN CASEY | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| MELANIE DAVIS | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| SUSAN EBELING | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| MICHAEL HAMNER | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| MARY SLINGERLAND | TRUSTEE/BOARD OF REGENTS Trustee or director | 8 | $0 | $0 |
| ALAN WISE | BOARD OF REGENTS/TRUSTEE Trustee or director | 8 | $0 | $0 |
| DWANA THOMPSON | BOARD OF REGENTS/TRUSTEE Trustee or director | 8 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1020 S WASHINGTON ST, OWOSSO, MI 48867-8956
- Mailing address (990-N for 2023)
- 1020 S Washington St, Owosso MI 48867
- Principal officer (990 for 2024)
- JACQELINE SPICER, 1020 S WASHINGTON ST, OWOSSO, MI 48867
- Principal officer (990-N for 2023)
- Michael Moore, 1020 S Washington St, Owosso MI 48867
- Signed the 990
- MICHAEL MOORE, TREASURER
- Phone
- (989) 729-3437
- Website
- WWW.BAKER.EDU
- Return prepared by
- REHMANN ROBSON LLC
Mission
THE MISSION OF BAKER COLLEGE IS TO PROVIDE AN INCLUSIVE, INNOVATIVE, AND TRANSFORMATIVE EDUCATIONAL EXPERIENCE WHICH ALLOWS STUDENTS TO POSITIVELY IMPACT THEIR LIVES AND THE WORLD AROUND THEM.
Program accomplishments
- 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. BAKER COLLEGE SUBORDINATE ORGANIZATIONS PROVIDE CERTIFICATE, ASSOCIATE, BACHELOR, MASTER, AND DOCTORATE DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR THE 2024-25 FISCAL YEAR, BAKER COLLEGE HAD A TOTAL OF 3,853 STUDENTS WITH A TOTAL OF 85,868 CREDIT HOURS. AWARDED $8,320,935 IN SCHOLARSHIPS TO 4,110 STUDENTS.Expenses $59,775,616 · grants $8,321,135 · revenue $40,849,202
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-N on file |
IRS record
- EIN
- 38-3043861
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type I
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 1992
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B42)
- Assets (IRS master file)
- $155,860,866
- Income (IRS master file)
- $61,530,484
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $50,817,579 | $72,966,621 | $155,860,866 | XML |
| 990-N for 2023 Officer: Michael Moore | August 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | August 2024 | $48,587,649 | $71,349,721 | $160,233,748 | XML |
| 990 | August 2023 | $48,155,515 | $72,654,188 | $155,510,244 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3043861).
Questions about BAKER COLLEGE PROFESSIONAL SERVICES INC
- What is the EIN of BAKER COLLEGE PROFESSIONAL SERVICES INC?
- The employer identification number (EIN) of BAKER COLLEGE PROFESSIONAL SERVICES INC is 38-3043861.
- Is BAKER COLLEGE PROFESSIONAL SERVICES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to BAKER COLLEGE PROFESSIONAL SERVICES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does BAKER COLLEGE PROFESSIONAL SERVICES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BAKER COLLEGE PROFESSIONAL SERVICES INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BAKER COLLEGE PROFESSIONAL SERVICES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of BAKER COLLEGE PROFESSIONAL SERVICES INC?
- The 990 for the year ended August 31, 2025 names JACQELINE SPICER.
- Who are the officers and directors of BAKER COLLEGE PROFESSIONAL SERVICES INC?
- The 990 for the year ended August 31, 2025 lists 19 people; 12 received compensation from the organization, the highest $398,943 (JACQUELINE SPICER, COO).
- How much revenue does BAKER COLLEGE PROFESSIONAL SERVICES INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $50,817,579, expenses of $72,966,621 and total assets of $155,860,866 at year end.
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