Civic Intelligence

Baker University

EIN 48-0543766 • 501(c)3 • Baldwin City, KS

View Organization Page

Profile

Baker university is committed to assuring student learning and development of confident, competent and responsible contributors to society.

PO Box 65Baldwin City, KS 66006

www.baker.edu

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.21x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2022

Liabilities / Revenue

47th percentile

0.39x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2022

Net Margin

64th percentile

9.8%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

11th percentile

-6.0%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2021 to 2022

Revenue Growth

23rd percentile

-3.3%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$111,851,139

Down $3,265,000 (-2.8%) from 2023

Liabilities

Down

$26,491,303

Down $1,221,774 (-4.4%) from 2023

Net Assets

Down

$85,359,836

Down $2,043,226 (-2.3%) from 2023

Operations
Liabilities / Revenue47th percentileNet Margin64th percentile

Revenue

Down

$47,736,479

Down $1,083,057 (-2.2%) from 2023

Expenses

Up

$54,615,153

Up $2,093,184 (+4.0%) from 2023

Net Income

Down

-$6,878,674

Down $3,176,241 (-86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$150M$100M$50M$0Assets 2011: $87,038,337Liabilities 2011: $31,339,849Net Assets 2011: $55,698,4882011Assets 2012: $96,798,431Liabilities 2012: $40,603,834Net Assets 2012: $56,194,5972012Assets 2013: $100,632,800Liabilities 2013: $41,566,156Net Assets 2013: $59,066,6442013Assets 2014: $105,895,149Liabilities 2014: $30,561,651Net Assets 2014: $75,333,4982014Assets 2015: $104,570,079Liabilities 2015: $32,196,011Net Assets 2015: $72,374,0682015Assets 2016: $99,172,637Liabilities 2016: $30,087,686Net Assets 2016: $69,084,9512016Assets 2017: $100,492,231Liabilities 2017: $31,906,410Net Assets 2017: $68,585,8212017Assets 2018: $101,001,164Liabilities 2018: $30,818,830Net Assets 2018: $70,182,3342018Assets 2019: $103,194,498Liabilities 2019: $29,207,778Net Assets 2019: $73,986,7202019Assets 2020: $104,255,352Liabilities 2020: $29,852,193Net Assets 2020: $74,403,1592020Assets 2021: $118,693,627Liabilities 2021: $26,706,507Net Assets 2021: $91,987,1202021Assets 2022: $111,599,532Liabilities 2022: $23,015,352Net Assets 2022: $88,584,1802022Assets 2023: $115,116,139Liabilities 2023: $27,713,077Net Assets 2023: $87,403,0622023Assets 2024: $111,851,139Liabilities 2024: $26,491,303Net Assets 2024: $85,359,8362024

Highlighted filing

2024

Assets$111,851,139
Liabilities$26,491,303
Net Assets$85,359,836
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$80M$60M$40M$20M$0-$20MExpenses 2011: $44,635,0582011Expenses 2012: $50,928,4202012Revenue 2013: $51,688,349Expenses 2013: $51,568,455Net Income 2013: $119,8942013Revenue 2014: $66,576,311Expenses 2014: $52,886,540Net Income 2014: $13,689,7712014Revenue 2015: $53,255,953Expenses 2015: $54,574,056Net Income 2015: -$1,318,1032015Revenue 2016: $50,381,320Expenses 2016: $50,540,251Net Income 2016: -$158,9312016Revenue 2017: $49,286,546Expenses 2017: $53,470,067Net Income 2017: -$4,183,5212017Revenue 2018: $54,392,327Expenses 2018: $51,879,626Net Income 2018: $2,512,7012018Revenue 2019: $59,748,525Expenses 2019: $53,508,771Net Income 2019: $6,239,7542019Revenue 2020: $55,422,545Expenses 2020: $53,417,462Net Income 2020: $2,005,0832020Revenue 2021: $61,192,977Expenses 2021: $53,954,911Net Income 2021: $7,238,0662021Revenue 2022: $59,186,378Expenses 2022: $53,407,056Net Income 2022: $5,779,3222022Revenue 2023: $48,819,536Expenses 2023: $52,521,969Net Income 2023: -$3,702,4332023Revenue 2024: $47,736,479Expenses 2024: $54,615,153Net Income 2024: -$6,878,6742024

Highlighted filing

2024

Revenue$47,736,479
Expenses$54,615,153
Net Income-$6,878,674
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$111,851,139
Liabilities
$26,491,303
Net assets
$85,359,836
Revenue
$47,736,479
Expenses
$54,615,153
Net income
-$6,878,674
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$112$26.5$85.4$47.7$54.6$6.88
2023Detailed filing. Detailed filing data is available for this year.$115$27.7$87.4$48.8$52.5$3.70
2022Detailed filing. Detailed filing data is available for this year.$112$23.0$88.6$59.2$53.4$5.78
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$119$26.7$92.0$61.2$54.0$7.24
2020Detailed filing. Detailed filing data is available for this year.$104$29.9$74.4$55.4$53.4$2.01
2019Detailed filing. Detailed filing data is available for this year.$103$29.2$74.0$59.7$53.5$6.24
2018Detailed filing. Detailed filing data is available for this year.$101$30.8$70.2$54.4$51.9$2.51
2017Detailed filing. Detailed filing data is available for this year.$100$31.9$68.6$49.3$53.5$4.18
2016Detailed filing. Detailed filing data is available for this year.$99.2$30.1$69.1$50.4$50.5$0.16
2015Detailed filing. Detailed filing data is available for this year.$105$32.2$72.4$53.3$54.6$1.32
2014Detailed filing. Detailed filing data is available for this year.$106$30.6$75.3$66.6$52.9$13.7
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$101$41.6$59.1$51.7$51.6$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$96.8$40.6$56.2$50.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$87.0$31.3$55.7$44.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 5, 2025
Return Version
2023v6.0
Gross Receipts
$71,279,723
Mission and Program Overview

Mission

Baker university is committed to assuring student learning and development of confident, competent and responsible contributors to society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$55,387,204$56,529,883▲ $1,142,679
Land, Buildings, and Equipment, Net$43,980,648$43,698,722▼ $281,926
Investments Other Securities$5,363,834$5,570,474▲ $206,640
Accounts Receivable$1,379,511$1,508,598▲ $129,087
Investments Program Related$634,376--
Receivables From Officers Etc$477,532$535,346▲ $57,814
Pledges and Grants Receivable$2,765,136$329,793▼ $2,435,343
Prepaid Expenses and Deferred Charges$238,822$286,728▲ $47,906
Cash and Non-Interest-Bearing Accounts$1,427,426$82,076▼ $1,345,350
Inventories for Sale or Use$65,657$52,502▼ $13,155
Savings and Temporary Cash Investments$267,032$40,099▼ $226,933
Receivable From Disqualified Prsn$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$115,116,139$111,851,139▼ $3,265,000
Other Assets Total$3,128,961$3,216,918▲ $87,957
Liabilities
Tax Exempt Bond Liabilities$13,920,000$13,305,000▼ $615,000
Mortgage Notes Payable Secured by Investment Property$6,352,460$6,386,121▲ $33,661
Other Liabilities$3,625,152$3,076,547▼ $548,605
Accounts Payable and Accrued Expenses$2,449,494$2,192,896▼ $256,598
Deferred Revenue$1,365,971$1,530,739▲ $164,768
Total Liabilities$27,713,077$26,491,303▼ $1,221,774
Net Assets / Fund Balance
Net Assets With Donor Restrictions$54,974,904$52,261,080▼ $2,713,824
Net Assets Without Donor Restrictions$32,428,158$33,098,756▲ $670,598
Total Net Assets Fund Balance$87,403,062$85,359,836▼ $2,043,226
Total Liabilities and Net Assets / Fund Balance$115,116,139$111,851,139▼ $3,265,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$34,420,101$40,979,513$75,399,614
Equipment$1,768,082$11,589,867$13,357,949
Land$7,461,709-$7,461,709
Other Land Buildings$48,830$462,478$511,308
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$49,714,976$608,200▲ $5,964,322$5,868,742$50,418,756
2023$47,822,799$436,963▲ $3,698,272$2,243,058$49,714,976
2022$52,462,041$2,066,370▼ $4,681,215$2,024,397$47,822,799
2021$42,643,283$991,910▲ $11,368,797$2,541,949$52,462,041
2020$42,039,354$1,625,775▲ $777,301$1,799,147$42,643,283
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynne E MurrayPresidentFT$307,066$24,697$331,763
Matthew BiceDean of Spgs/gsoeFT$148,513$30,029$178,542
Norman HouserAssoc VP for AdvancementFT$151,711$26,493$178,204
Cassandra BaileyVP of Student Affairs & Enrollment ManagementFT$132,926$25,035$157,961
Darcy RussellVP of Academic Affairs/deanFT$126,953$11,547$138,500
Gary SchieberExec Director of TechnologyFT$113,764$12,341$126,105

Board Members and Trustees

NameTitle
Brenda StasiulisChairperson of the Board
Brian KingTrustee
Dale WertsTrustee
Dr Kay SchallenkampTrustee
Dustin BakerTrustee
Eddie KingTrustee
Eric ConawayTrustee
Gene MeyerTrustee
Gordon Lansford IiiTrustee
Greg StoskopfTrustee
Hoot GibsonTrustee
Jason HooperTrustee
John ThomsonTrustee
John WarneTrustee
Kenneth GarrettTrustee
Melissa NessTrustee
Mike MccarthyTrustee
Nanette RobertsTrustee
Rev Dr Ira DespainTrustee
Scott GrauerTrustee
Silas Dulan IiiTrustee
Skip KalbTrustee
Spencer BreithauptTrustee
Stacie ProsserTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Stormont Vail Health CareSchool Of Nursing1500 SW 10TH STREET, Topeka, KS 66604$2,455,958
American Dining CreationsFood Service124 METROPOLITAN PARK DR, Liverpool, NY 13088$2,149,874
Ruffalo Noel LevitzEnrollment ManagementPO BOX 718, Des Moines, IA 50303$200,713
Salesforcecom INCCloud-based SoftwarePO BOX 203141, Dallas, TX 75320$191,607
Anthology INC Of NyComputer SoftwarePO BOX 850001, Orlando, FL 32885$164,457
Revenue and Support

Revenue Composition

Contributions and Grants
$3,624,260
Program Service Revenue
$40,636,163
Investment Income
$2,924,356
Other Revenue
$551,700
All Other Contributions
$2,987,527
Change in Net Assets
$-6,878,674

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded6$507,353None
Total Noncash Contributions6$507,353-

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,527,946
Revenue Not Reported on Financial Statements
$17,208,533
Revenue Not Reported on Form 990
$4,825,655
Other Revenue Adjustments
$16,833,341
Total Revenue per Audited Statements
$35,353,601
Total Revenue per Form 990
$47,736,479
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,056,950
Salaries, Compensation, and Employee Benefits$17,713,730
Grants and Similar Amounts Paid$16,844,473
Total Fundraising Expense$1,347,086
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$16,844,473--$16,844,473
Other Salaries and Wages$12,877,945$1,371,640$573,803$14,823,388
Fees for Services Other$4,725,628$109,829$42,173$4,877,630
Depreciation Depletion$2,511,185$248,186$936$2,760,307
Occupancy$1,467,544$910,074$84,704$2,462,322
All Other Expenses$1,186,453$812,174$90,326$2,088,953
Payroll Taxes$942,751$104,611$59,873$1,107,235
Other Employee Benefits$853,613$86,589$45,420$985,622
Interest$674,161$143,685$31,984$849,830
Advertising$1,272$819,174$0$820,446
Insurance$152,236$510,571$0$662,807
Travel$471,477$30,156$37,926$539,559
Current Officers, Directors, Trustees, and Key Employees$0$166,500$332,536$499,036
Fees for Service Investment Mgmnt Fees$0$375,192$0$375,192
Information Technology$194,182$120,419$11,207$325,808
Pension Plan Contributions$232,216$42,868$23,365$298,449
Other Expenses$197,006$0$0$197,006
Fees for Services Accounting$0$152,861$0$152,861
Office Expenses$121,701$12,843$10,281$144,825
Fees for Services Legal$0$144,794$0$144,794
Conferences and Meetings$25,019$9,777$1,384$36,180
Total Functional Expenses$46,252,883$7,015,184$1,347,086$54,615,153

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$54,615,153
Expenses per Audited Statements$37,396,827
Total Expenses per Audited Statements$37,396,827
Expenses Not Reported on Financial Statements$17,218,326
Other Expense Adjustments$16,843,134
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$477,532$535,346▲ $57,814
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$2,427,273
Refundable Govt Loan Programs$409,814
Pv of Annuities Payable$237,464
Student Deposits$1,996

Bond Issues

BondIssuerIssuedIssue PricePurpose
AKansas Independent College Finance Authority2019-04-11$11,770,000Refund 2013 bonds(issued 10/30/13)

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$11,770,000$11,770,000$2,220,000-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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;”

Filing and Contact Details

Filer

Filer Name
Baker University
EIN
48-0543766
Phone
7855946451
Address
PO BOX 65, BALDWIN CITY, KS 66006

Signing Officer

Name
Lynne E Murray
Title
President
Phone
7855946451
Signed
2025-03-05
Discuss with paid preparer
Yes

Organization Details

Formed
1858
Legal Domicile
Ks
Voting Board Members
24
Independent Board Members
24
Employees
869
Volunteers
20

Preparer

Firm
Forvis Mazars LLP
Address
1201 Walnut Suite 1700, Kansas City, MO 64106-2246
Preparer
Michael Engle
Phone
8162216300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Loss from partnership k-1s - 9793;”

Financial Statement Notes

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”

Raw XML AppendixShowing 400 of 994 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/Desc0BAKER 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.
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