Civic Intelligence

St Francis School of Law

EIN 47-1804087 • 501(c)3 • Newport Beach, CA

Profile

St. Francis school of law (the "college") is organized for educational purposes, to encourage, promote, maintain and support post-secondary legal education. On august 21, 2020, st. Francis school of law was granted a full and immediate accreditation by the committee of bar examiners of the state bar of california. The accreditation was the result of a recommendation by the state bar's site inspection team indicating that st. Francis fully complies with the committee of bar accreditation rules and guidelines.

895 Dove StreetNewport Beach, CA 92660

www.stfrancislaw.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

91st percentile

55%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$461,627

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 32.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

80th percentile

21%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,448,092

Up $771,436 (+21%) from 2023

Liabilities

Down

$8,125

Down $10,661 (-57%) from 2023

Net Assets

Up

$4,439,967

Up $782,097 (+21%) from 2023

Revenue

Up

$1,425,725

Up $177,475 (+14%) from 2023

Expenses

Up

$643,628

Up $32,644 (+5.3%) from 2023

Net Income

Up

$782,097

Up $144,831 (+23%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2015: $3,936,409Liabilities 2015: $0Net Assets 2015: $3,936,4092015Assets 2016: $1,288,255Liabilities 2016: $0Net Assets 2016: $1,288,2552016Assets 2017: $1,079,535Liabilities 2017: $0Net Assets 2017: $1,079,5352017Assets 2018: $960,667Liabilities 2018: $0Net Assets 2018: $960,6672018Assets 2019: $1,010,955Liabilities 2019: $154,000Net Assets 2019: $856,9552019Assets 2020: $1,042,331Liabilities 2020: $201,061Net Assets 2020: $841,2702020Assets 2021: $1,128,212Liabilities 2021: $19,207Net Assets 2021: $1,109,0052021Assets 2022: $3,864,210Liabilities 2022: $2,353,606Net Assets 2022: $1,510,6042022Assets 2023: $3,676,656Liabilities 2023: $18,786Net Assets 2023: $3,657,8702023Assets 2024: $4,448,092Liabilities 2024: $8,125Net Assets 2024: $4,439,9672024

Highlighted filing

2024

Assets$4,448,092
Liabilities$8,125
Net Assets$4,439,967

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2015: $247,915Expenses 2015: $527,086Net Income 2015: -$279,1712015Revenue 2016: $309,990Expenses 2016: $485,738Net Income 2016: -$175,7482016Revenue 2017: $353,625Expenses 2017: $562,345Net Income 2017: -$208,7202017Revenue 2018: $422,947Expenses 2018: $541,815Net Income 2018: -$118,8682018Revenue 2019: $441,037Expenses 2019: $544,749Net Income 2019: -$103,7122019Revenue 2020: $586,875Expenses 2020: $602,560Net Income 2020: -$15,6852020Revenue 2021: $838,986Expenses 2021: $571,251Net Income 2021: $267,7352021Revenue 2022: $1,015,450Expenses 2022: $613,851Net Income 2022: $401,5992022Revenue 2023: $1,248,250Expenses 2023: $610,984Net Income 2023: $637,2662023Revenue 2024: $1,425,725Expenses 2024: $643,628Net Income 2024: $782,0972024

Highlighted filing

2024

Revenue$1,425,725
Expenses$643,628
Net Income$782,097

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 27, 2025
Return Version
2023v6.0
Gross Receipts
$1,425,725
Mission and Program Overview

Mission

St. Francis School of Law (the "College") is organized for educational purposes, to encourage, promote, maintain and support post-secondary legal education. The College is an unaccredited distance learning law school, registered with the California State Bar. The College's educational programs are all related to and provide a legal education.

Produce graduates who are capable of practicing law immediately upon graduation through an accessible, high quality program that emphasizes practical professional skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,410,768$2,438,189▲ $27,421
Prepaid Expenses and Deferred Charges$5,456$5,456→ $0
Total Assets$3,676,656$4,448,092▲ $771,436
Other Assets Total$1,260,432$2,004,447▲ $744,015
Liabilities
Accounts Payable and Accrued Expenses$18,786$8,125▼ $10,661
Total Liabilities$18,786$8,125▼ $10,661
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,657,870$4,439,967▲ $782,097
Total Net Assets Fund Balance$3,657,870$4,439,967▲ $782,097
Total Liabilities and Net Assets / Fund Balance$3,676,656$4,448,092▲ $771,436

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,004,447--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bart DaigFormer Board of Regents/president CEO/trustee--$337,461$337,461
Karen TravisDeanFT$145,087$30,992$176,079
Denise BannanSenior Associate/trustee/board of Regents/secretar--$83,527$83,527

Board Members and Trustees

NameTitle
Bart DaigFormer Board of Regents/president Ce
Jacqueline SpicerPresident/CEO/board of Regents
Alan WiseBoard of Regents/trustee
Dan CaseyBoard of Regents/trustee
Dwana ThompsonBoard of Regents/trustee
Mary SlingerlandBoard of Regents/trustee
Melanie DavisBoard of Regents/trustee
Michael HamnerBoard of Regents/trustee
Susan EbelingTrustee/board of Regents
Michael MooreController/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,425,725
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$782,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$554,401
Other Expenses$89,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$450,482--$450,482
Occupancy-$62,846-$62,846
Other Employee Benefits$48,624--$48,624
Payroll Taxes$35,622--$35,622
Pension Plan Contributions$19,673--$19,673
Office Expenses$12,290$857-$13,147
Travel$7,834--$7,834
Fees for Services Other-$5,400-$5,400
Total Functional Expenses$574,525$69,103$0$643,628
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Pursuant to the organization's governing documents and the michigan non-profit corporation act, the sole corporate voting member is baker college, a michigan nonprofit corporation.

Form 990, Part VI, Section A, Line 7A

The sole corporate voting member is baker college, a michigan nonprofit corporation. Baker college has the right to vote on the election of regents, on the disposition of substantially all of the corporation's assets, on any merger and its principal terms and any amendment to those terms, on any election to dissolve the corporation, and on any other matters requiring membership approval under the corporation's code, the articles of incorporation, or the bylaws.

Form 990, Part VI, Section B, Line 11B

An appointed committee, approved by the board of regents/trustees/directors, consisting of a board member, treasurer, and president reviewed the form 990. The appointed committee was provided a draft of the return completed by the paid tax return preparers. Subsequent to the appointed committee's review and recommendations, the final copy was made available to the full board of regents/trustees/directors, either electronically or by mail, prior to the filing of the form 990 with the irs.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy covers the officers, directors, trustees, and key employees of the college. These individuals have a duty to disclose any actual or possible conflict of interest to the corporate control office. After disclosure of the conflict, the corporate control office shall determine whether a financial interest exists. The system follows written procedures for addressing disclosed conflicts of interest. The corporate control office will review the facts and circumstances and determine whether the transaction or arrangement is in the college's best interest, for its own benefit, and fair and reasonable to the college. The corporate control office shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination.

Form 990, Part VI, Section B, Line 15

The organization's top management official does not receive compensation from st francis school of law. Therefore, this question has been answered "no" in accordance with the form 990 instructions. The organization's other officers do not receive compensation from st. Francis school of law. Therefore this question has been answered "no" in accordance with the form 990 instructions

Form 990, Part VI, Section C, Line 19

Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to internal revenue code (irc) section 6104. These documents are not available to the public at this time.

Filing and Contact Details

Filer

Filer Name
St Francis School of Law
EIN
47-1804087
Phone
9494532900
Address
895 DOVE STREET, NEWPORT BEACH, CA 92660

Signing Officer

Name
Michael Moore
Title
Treasurer
Phone
9494532900
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacqueline Spicer
Formed
2014
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
22
Volunteers
7

Preparer

Firm
Rehmann Robson LLC
Address
5800 GRATIOT RD STE 201, SAGINAW, MI 48638
Preparer
Jeffrey E Hert CPA
Phone
9897999580
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No change from prior years.

Form 990, Part XII, Line 3A

As required by the u.s. Office of management and budget circular a-133, audits of states, local governments, and nonprofit organizations, in 2023 baker college and subsidiaries received an audit for the consolidated financial statements for the fiscal year ended august 31, 2024, in accordance with the single audit act. St francis school of law is a subsidiary corporation of baker college.

Financial Statement Notes

PART X, LINE 2:

Management has evaluated the college's income tax filing positions for fiscal 2020 through 2024, the years which remain subject to examination as of august 31, 2024. The college concluded that there are no significant uncertain tax positions requiring recognition in the college's consolidated financial statements. The college does not expect the total amount of unrecognized tax benefits (e.g., tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The college does not have any amounts accrued for interest and penalties related to unrecognized tax benefits at august 31, 2024 or 2023, and is not aware of any claims for such amounts by federal or state income tax authorities.

Raw XML AppendixShowing 400 of 641 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OccupancyGrp/TotalAmt062846
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0857
IRS990/OfficeExpensesGrp/ProgramServicesAmt012290
IRS990/OfficeExpensesGrp/TotalAmt013147
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01260432
IRS990/OtherAssetsTotalGrp/EOYAmt02004447
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt048624
IRS990/OtherEmployeeBenefitsGrp/TotalAmt048624
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0450482
IRS990/OtherSalariesAndWagesGrp/TotalAmt0450482
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt035622
IRS990/PayrollTaxesGrp/TotalAmt035622
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019673
IRS990/PensionPlanContributionsGrp/TotalAmt019673
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05456
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05456
IRS990/PrincipalOfficerNm0JACQUELINE SPICER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01425725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01425725
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt097158
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01248250
IRS990/PYRevenuesLessExpensesAmt0637266
IRS990/PYSalariesCompEmpBnftPaidAmt0513826
IRS990/PYTotalExpensesAmt0610984
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01248250
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0782097
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01425725
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02410768
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02438189
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02004447
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTERCOMPANY BALANCE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THE COLLEGE'S INCOME TAX FILING POSITIONS FOR FISCAL 2020 THROUGH 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF AUGUST 31, 2024. THE COLLEGE CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE COLLEGE'S CONSOLIDATED FINANCIAL STATEMENTS. THE COLLEGE DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (E.G., TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE COLLEGE DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT AUGUST 31, 2024 OR 2023, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02004447
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN BOTH DIGITAL AND PRINTED MATERIALS SUCH AS THE ST. FRANCIS SCHOOL OF LAW WEBSITE, PROGRAM GUIDE, STUDENT AND EMPLOYEE HANDBOOK, NEWSPAPERS, AND PRINTED MAILERS TO THE PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3145087
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0383200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2146124
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt196116
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt314169
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt040958
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt214708
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt313609
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt030059
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt118012
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt232436
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt33214
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt07410
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt1319449
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt21290
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JACQUELINE SPICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BART DAIG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2MICHAEL MOORE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3KAREN TRAVIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO/BOARD OF REGENTS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FORMER BOARD OF REGENTS/PRESIDENT CE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2CONTROLLER/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3DEAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3176079
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0461627
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1337461
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2194558
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt30
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ARRANGEMENT USED TO ESTABLISH TOP MANAGEMENT COMPENSATION. THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM ST. FRANCIS SCHOOL OF LAW; THE COMPENSATION IS PAID AND DETERMINED BY A RELATED TAX-EXEMPT ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1JACQUELINE SPICER PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3 - ARRANGEMENT USED TO ESTABLISH TOP MANAGEMENT COMPENSATION
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, THE SOLE CORPORATE VOTING MEMBER IS BAKER COLLEGE, A MICHIGAN NONPROFIT CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOLE CORPORATE VOTING MEMBER IS BAKER COLLEGE, A MICHIGAN NONPROFIT CORPORATION. BAKER COLLEGE HAS THE RIGHT TO VOTE ON THE ELECTION OF REGENTS, ON THE DISPOSITION OF SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT TO THOSE TERMS, ON ANY ELECTION TO DISSOLVE THE CORPORATION, AND ON ANY OTHER MATTERS REQUIRING MEMBERSHIP APPROVAL UNDER THE CORPORATION'S CODE, THE ARTICLES OF INCORPORATION, OR THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN APPOINTED COMMITTEE, APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS, CONSISTING OF A BOARD MEMBER, TREASURER, AND PRESIDENT REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN COMPLETED BY THE PAID TAX RETURN PREPARERS. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO THE CORPORATE CONTROL OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE CORPORATE CONTROL OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE CORPORATE CONTROL OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE CORPORATE CONTROL OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM ST FRANCIS SCHOOL OF LAW. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. THE ORGANIZATION'S OTHER OFFICERS DO NOT RECEIVE COMPENSATION FROM ST. FRANCIS SCHOOL OF LAW. THEREFORE THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO CHANGE FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NONPROFIT ORGANIZATIONS, IN 2023 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2024, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. ST FRANCIS SCHOOL OF LAW IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 3A
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd80
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd90

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