2024-04-11T17:39:50-07:00 2023-05-31 911194016 Clark Nuber 10900 NE 4th Street Suite 1400 Bellevue WA 98004 990 2022-06-01 910615846 NORTHWEST UNIVERSITY NORT 4258228266 PO Box 579 Kirkland WA 98083 Ryan Porter CFO 4258896310 2024-04-11 1 Ryan Porter 999009999 1 Sarah Huang P00745974 4257096221 2024-04-11 1 11 1 AAL2 2022 2023-04-26 12:10:37Z Joseph Castleberry PO Box 579 Kirkland WA 98083 57060708 0 X WWW.NORTHWESTU.EDU X 1955 WA POST-SECONDARY EDUCATION IN A CHRISTIAN ENVIRONMENT 22 18 970 21 0 0 6683946 5591461 43767883 41982025 2714031 616432 800528 756974 53966388 48946892 15541688 12483735 0 0 21132278 22085060 0 220360 1076257 14904613 15727458 51578579 50516613 2387809 -1569721 66204859 62607175 30999990 29452455 35204869 33154720 WE, THE PEOPLE OF NORTHWEST UNIVERSITY, CARRY THE CALL OF GOD BY CONTINUALLY BUILDING A LEARNING COMMUNITY DEDICATED TO SPIRITUAL VITALITY, ACADEMIC EXCELLENCE, AND EMPOWERED ENGAGEMENT WITH HUMAN NEED. 0 0 37452998 12483735 36073538 POSTSECONDARY EDUCATION: NORTHWEST UNIVERSITY PROVIDES POSTSECONDARY EDUCATION TO APPROXIMATELY 2229 STUDENTS ON CAMPUSES IN KIRKLAND, WA, SALEM OR, AND VIA ONLINE LEARNING MODALITIES. INCLUDED AMONG THESE STUDENTS ARE APPROXIMATELY 20 ACT 6 SCHOLARS WHO RECEIVE FULL NEED SCHOLARSHIPS, INCREASE THE DIVERSITY OF THE UNIVERSITY POPULATION AND FILL IMPORTANT STUDENT LEADERSHIP POSITIONS. NORTHWEST UNIVERSITY ALSO PREPARES OUR STUDENTS TO BE PROFESSIONALS, LAY LEADERS FOR CHURCH MINISTRIES AND OTHER NOT-FOR-PROFIT MINISTRY ORGANIZATIONS. MANY STUDENTS HAVE THE OPPORTUNITY TO GO ON MISSION TRIPS TO OTHER COUNTRIES OR TO STUDY ABROAD. NORTHWEST UNIVERSITY SEEKS TO CARRY THE CALL OF GOD THROUGH OUR STUDENTS AND AROUND THE WORLD AS WE BUILD A LEARNING COMMUNITY DEDICATED TO SPIRITUAL VITALITY, ACADEMIC EXCELLENCE AND EMPOWERED ENGAGEMENT WITH HUMAN NEED. 3611496 5791287 POSTSECONDARY EDUCATION: UNIVERSITY HOUSING AND FOOD SERVICE FOR STUDENTS DURING THE 2022-23 ACADEMIC YEAR; APPROXIMATELY 530 RESIDENT STUDENTS 12926 117200 POST SECONDARY EDUCATION: UNIVERSITY CONFERENCES AND EVENTS. SERVICED APPROXIMATELY 400 STUDENTS DURING THE 2022-23 ACADEMIC YEAR. 0 0 0 41077420 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 1 1 1 0 0 1 2332 0 1 970 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 18 1 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 WA X X RYAN PORTER - CFO 4258896310 5520 108TH AVE NE PO BOX 579 Kirkland WA 98083 JOSEPH CASTLEBERRY PRESIDENT 32.00 8 X X 255851 0 137482 BEN THOMAS ASSOCIATE PROVOST 40 0 X 115138 0 143248 TROY BENDER DEAN 40 0 X 158897 0 28980 ERIC ENGSTROM VICE PRESIDENT 40 0 X 114609 0 35831 CRAIG CHAPMAN DEAN 40 0 X 121805 0 27819 SARAH DRIVDAHL DEAN 40 0 X 114644 0 18723 RYAN PORTER CFO 32.00 8 X 100688 0 20187 BARBARA PETTY CHAIR 4 0 X X 0 0 0 CHRIS EDWARDSON VICE CHAIR 3 0 X X 0 0 0 JIM RICE SECRETARY 2 0 X X 0 0 0 RON HASTIE TREASURER 3 0 X X 0 0 0 ZACH CASH DIRECTOR 1 1 X 0 0 0 HILARIO GARZA DIRECTOR 2 0 X 0 0 0 RAUL SANCHEZ DIRECTOR 2 0 X 0 0 0 RYAN KIDWELL DIRECTOR 1 0 X 0 0 0 KLAYTON KO DIRECTOR 2 0 X 0 0 0 KIRSTEN MILLER DIRECTOR 1 0 X 0 0 0 BYRON PERKINS DIRECTOR 2 0 X 0 0 0 DAVE PHILLIPS DIRECTOR 2 0 X 0 0 0 GEORGE REECE DIRECTOR 1 0 X 0 0 0 DON ROSS DIRECTOR 2 0 X 0 0 0 ALAN SCHABERG DIRECTOR 2 0 X 0 0 0 DAN SCHIMELPFENIG DIRECTOR 1 0 X 0 0 0 JANET WEISS DIRECTOR 1 0 X 0 0 0 BILL WELCH DIRECTOR 2 0 X 0 0 0 JOEL WENDLAND DIRECTOR 2 0 X 0 0 0 BILL WILSON DIRECTOR 3 0 X 0 0 0 REGGIE WITHERSPOON DIRECTOR 1 0 X 0 0 0 981632 0 412270 11 0 1 0 ESMB INC 720 MARKET ST STE 772 KIRKLAND WA 98033 CONSTRUCTION 2609202 NATIONAL MANAGEMENT RESOURCES CORP PO BOX 1224 LAGRANGE GA 30241 FACILITY AND LANDSCAPE MAINT 1517417 PIONEER COLLEGE CATERERS 303 GLENROSE AVE NASHVILLE TN 37210 STUDENT FOOD SERVICES 674866 SODEXO AMERICA LLC PO BOX 360170 PITTSBURGH PA 152516170 DINING SERVICES 533382 SYNERGY CAMPUS SECURITY SERVICES LL PO BOX 1224 LAGRANGE GA 30241 SECURITY PATROL 527479 23 0 0 1224561 330489 535244 3501167 67794 5591461 Tuition & Fees 611310 36073538 36073538 0 0 STUDENT HOUSING 611710 5791287 5791287 0 0 AUXILIARY 611710 117200 117200 0 0 0 0 0 0 41982025 879821 0 0 879821 0 0 0 0 0 0 0 0 357937 0 0 0 357937 0 357937 0 0 357937 7746933 0 8010322 0 -263389 0 -263389 0 0 -263389 51516 1224561 103494 -51978 0 -51978 0 0 0 0 0 0 0 0 0 0 0 0 STUDENT SUPPORT FEES 611710 414269 0 0 414269 ATHLETIC DEPT REVENUE 711210 36746 0 0 36746 0 0 0 0 451015 48946892 41982025 0 1373406 0 0 12483735 12483735 0 0 0 0 539971 398458 120639 20874 31412 0 31412 0 17038507 15037378 1602854 398275 684119 584239 83401 16479 2610857 2058894 481076 70887 1180194 960954 191969 27271 3189045 2961044 150358 77643 48866 18174 30692 0 68105 23800 44305 0 0 0 0 0 220360 220360 81316 0 81316 0 1264056 825242 414279 24535 1568735 43235 1480268 45232 97894 15852 81795 247 651262 471711 142088 37463 0 0 0 0 1829099 1602763 189163 37173 782542 736904 25230 20408 0 0 0 0 0 0 0 0 629834 501352 101853 26629 0 0 0 0 2402918 32257 2369203 1458 412922 51841 361081 0 Instructional Expenses 1428265 1428265 0 0 Bad Debt 272954 0 272954 0 Dues Fees Subscriptions 93130 64757 25570 2803 Fundraising Expenses 10806 0 0 10806 895709 776565 81430 37714 50516613 41077420 8362936 1076257 58695 1839750 8535033 1631312 0 0 1731483 1501833 0 0 0 0 0 0 577351 784424 81212989 36412415 43113629 44800574 11943031 10761836 0 0 0 245637 1287446 66204859 62607175 4304059 3601760 0 0 1732567 1734437 22295928 21088611 0 0 0 0 1849125 1788043 0 0 818311 1239604 30999990 29452455 X 32219203 27632039 2985666 5522681 35204869 33154720 66204859 62607175 X -1569721 -480428 0 0 0 0 X X 0 1 X 1 1 1 X 2282125 4533739 6282613 6683946 5591461 25373884 0 0 0 0 0 0 0 0 0 0 0 0 2282125 4533739 6282613 6683946 5591461 25373884 3078717 22295167 1175918 1124768 1059290 1387613 1237758 5985347 0 0 0 0 0 0 300821 291901 30501 440299 451015 1514537 32873768 232305913 0.67821 0.66035 X Schedule A, Part II, Line 10 THIS RELATES TO STUDENT SUPPORT AND ATHLETIC DEPARTMENT REVENUE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11177252 43692 -395439 219897 36728 0 10568880 11497047 232070 -376001 175864 0 0 11177252 9605775 546001 1524648 179377 0 0 11497047 8986155 610364 195148 185892 0 0 9605775 8629936 534202 -31764 164219 0 0 8968155 0.3 0.57 0.13 0 1 1 0 3345326 3345326 0 62909348 29353462 33555886 0 0 0 0 0 10370477 7058953 3311524 0 4587838 0 4587838 44800574 Student Deposits 489499 Lease Payable 475393 Asset retirement obligations 154726 Split Interest agreement obligations 119986 1239604 35771267 -480428 0 0 -12798691 -13279119 49050386 0 -103494 -103494 48946892 38410003 0 0 0 458441 458441 37951562 81316 12483735 12565051 50516613 Schedule D, Part V, Line 4 THE ENDOWMENT IS HELD BY NORTHWEST UNIVERSITY FOUNDATION. THE ENDOWMENT IS USED PRIMARILY TO GENERATE REVENUE TO SUPPORT SCHOLARSHIPS FOR STUDENTS TO STUDY AT NORTHWEST UNIVERSITY. OTHER ENDOWMENT FUNDS SUPPORT THE UNIVERSITY DIRECTLY BY ADDING ADDITIONAL REVENUE TO THE UNIVERSITY. Schedule D, Part XI, Line 2d REVENUE REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S TAX RETURN -$233,639. FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS -$12,483,735, INVESTMENT EXPENSES NOT INCLUDED IN 990 -81,316, ROUNDING -1. TOTAL TO SCHEDULE D, PART XI, LINE 2D -$12,798,691 Schedule D, Part XI, Line 4b FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS -$103,494. Schedule D, Part XII, Line 2d REVENUE REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S TAX RETURN $354,948. FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS $103,494, ROUNDING -$1. TOTAL TO SCHEDULE D, PART XII, LINE 2D $458,441. Schedule D, Part XII, Line 4b FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS - $12,483,735. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 THE UNIVERSITY MEETS SECTION 2(B) OF REVENUE PROCEDURE 75-50. THE UNIVERSITY HAS SATISFIED THE PUBLICITY REQUIREMENTS BY COMPLYING WITH SECTION 4.02 OF THE SAME REVENUE PROCEDURE. THE UNIVERSITY HAS ALSO POSTED THIS POLICY ON THEIR WEBSITE. Schedule E, Part I, Line 6 NORTHWEST UNIVERSITY RECEIVES TITLE IV FINANCIAL AID THAT IS DISBURSED TO ELIGIBLE STUDENTS ATTENDING THE UNIVERSITY. Central America and the Caribbean 0 0 Program Services INTERNATIONAL STUDY TOURS WERE CONDUCTED IN BELIZE AND COSTA RICA WHICH INCLUDED 26 STUDENTS/FACULTY FROM OUR COLLEGE OF NURSING AND COLLEGE OF EDUCATION. 86697 East Asia and the Pacific 0 0 Program Services INTERNATIONAL STUDY TOURS WERE CONDUCTED IN AUSTRALIA, TAIWAN AND SINGAPORE WHICH INCLUDED 68 STUDENTS/FACULTY FROM OUR COLLEGE OF ARTS AND SCIENCES, COLLEGE OF NURSING AND COLLEGE OF BUSINESS. RECRUITING TRIPS WERE CONDUCTED IN SINGAPORE WITH 3 EMPLOYEES PARTICIPATING. 252113 Europe (including Iceland and Greenland) 0 0 Program Services INTERNATIONAL STUDY TOURS WERE CONDUCTED IN GERMANY, TURKEY, GREECE, ENGLAND, SCOTLAND, IRELAND, AUSTRIA, HUNGARY, CZECH REPUBLIC WHICH INCLUDED 26 STUDENTS/FACULTY FROM OUR COLLEGE OF ARTS AND SCIENCE, COLLEGE OF MINISTRY, COLLEGE OF NURSING AND COLLEGE OF SOCIAL AND BEHAVIOR SCIENCE. 419942 Sub-Saharan Africa 0 0 Program Services INTERNATIONAL STUDY TOURS WERE CONDUCTED IN KENYA BY OUR NURSING STUDENTS WHICH INCLUDED 9 STUDENTS/FACULTY. 48115 North America (including Canada and Mexico, but not the United States) 0 0 Program Services A STUDENT RECRUITING TRIP WAS CONDUCTED IN CANADA BY ONE EMPLOYEE. 8643 South Asia 0 0 Program Services A RECRUITING TRIP TO INDIA WAS CONDUCTED BY 3 EMPLOYEES. 10429 0 0 825939 0 0 0 0 0 0 Schedule F, Part I, Line 3 THE EXPENDITURES INCLUDED IN SCHEDULE F, PART 1 ARE REPORTED UNDER THE ACCRUAL METHOD OF ACCOUNTING. X X X X 1 OneAccord Partners LLC 1018 Market St Kirkland WA 98033 Consults in the development and strategies for different stages of our Capital Campaign including in-person, mail, email and phone solicitations. 0 1682374 220360 1462014 1682374 220360 1462014 WA President's Banquet 1212117 1183606 28511 0 0 34559 28511 350 11328 Golf Tournament 63960 40955 23005 0 0 14654 13483 0 609 0 1276077 1224561 51516 0 0 49213 41994 350 11937 103494 -51978 1 STUDENT SCHOLARSHIPS 1208 12483735 0 BOOK VALUE We do not offer non-cash assistance. Schedule I, Part I, Line 2 STUDENTS APPLY FOR SCHOLARSHIPS USING THE FEDERAL FAFSA APPLICATION. GRANTS ARE AWARDED TO STUDENTS OF NORTHWEST UNIVERSITY WHO MEET THE CRITERIA SET BY STUDENT FINANCIAL SERVICES AND BY SPECIFIC ENDOWMENT CRITERIA. SPECIFIC CRITERIA ARE APPLIED TO CONFIRM ELIGIBILITY AND TO ASSURE FAIRNESS TO ALL APPLICANTS. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOSEPH CASTLEBERRY PRESIDENT 255046 0 0 0 805 0 16454 0 121028 0 393333 0 0 0 ERIC ENGSTROM VICE PRESIDENT 114609 0 0 0 0 0 6275 0 29556 0 150440 0 0 0 TROY BENDER DEAN 158897 0 0 0 0 0 9430 0 19551 0 187878 0 0 0 Schedule J, Part I, Line 1a MINISTER'S PARSONAGE ALLOWANCE WAS PAID IN CASH TO OUR PRESIDENT AND OTHER MINISTER EMPLOYEES. THESE AMOUNTS ARE CONSIDERED NON-TAXABLE COMPENSATION SINCE THE PAYMENTS MEET THE CRITERIA UNDER IRC SECTION 107. OCCASIONAL PAYMENTS FOR SPOUSE TRAVEL AND MEALS WERE MADE FOR THE PRESIDENT'S APOUSE BUT ONLY WHEN THERE WAS A VALID BUSINESS PURPOSE FOR HER TRAVEL. SINCE THERE IS A BONA FIDE BUSINESS PURPOSE, THE AMOUNTS ARE NOT TAXABLE TO THE PRESIDENT. THE PRESIDENT RECEIVES A CAR ALLOWANCE THAT IS GROSSED UP AS A TAXABLE BENEFIT. MONTHLY SECURITY SERVICES AND HOUSE CLEANING SERVICES, WHEN RELATED TO BUSINESS EVENTS, WERE PAID FOR THE PRESIDENT'S HOME. SINCE THERE IS A BONA FIDE BUSINESS PURPOSE, THE AMOUNTS ARE NOT TAXABLE TO THE PRESIDENT. A WISCONSIN PUBLIC FINANCE AUTHORITY 273866124 2017-08-30 27542998 REFINANCE EXISTING CAMPUS DEBT 0 0 0 A 6454387 0 27542998 0 0 0 375195 0 0 0 27167803 0 2008 1 0 1 1 A 0 1 0 0 0 0 0 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 Schedule K, Part IV, Line 2c-08/30/2017 27,542,998 WISCONSIN PUBLIC FINANCE AUTHORITY 08/30/2017 27,542,998 WISCONSIN PUBLIC FINANCE AUTHORITY - No rebate is due yet. NA NA 12000 Financial Aid Student Financial Aid KELLY USHIKUBO SEE PART V 31412 EMPLOYMENT 0 Schedule L, Part IV RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF BOARD MEMBER DON ROSS X 1 48124 FMV X Science Lab Equipment 29 19670 Comparible price for gently used similiar equipment 0 0 1 0 Schedule M, Part I, Line 9 THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Form 990, Part I, Line 6 THERE WERE 21 VOLUNTEERS BOARD MEMBERS DURING THE YEAR. Form 990, Part VI, Section A, Line 2 HILARIO GARZA, KLAYTON KO, BYRON PERKINS, DAVE PHILLIPS, DON ROSS, ALAN SCHABERG, JOEL WENDLAND, BILL WELCH AND BILL WILSON HAVE A BUSINESS RELATIONSHIP. Form 990, Part VI, Section A, Line 7a SUPERINTENDENT IS APPOINTED OR ELECTED BY EACH PARTICIPATING DISTRICT OF THE ASSEMBLIES OF GOD. Form 990, Part VI, Section B, Line 11b THE FORM 990 AND RELATED SCHEDULES ARE PREPARED BY ACCOUNTANTS AT NORTHWEST UNIVERSITY. THE RETURN IS INTERNALLY REVIEWED AND THEN SUBMITTED TO A THIRD PARTY CPA FOR REVIEW. A PUBLIC DISCLOSURE VERSION OF THE RETURN IS THEN DISTRIBUTED TO EACH MEMBER OF THE BOARD FOR REVIEW. AFTER THE COMMENTS FROM BOARD MEMBERS ARE ADDRESSED AND ANY CORRECTIONS ARE MADE, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY APPLIES TO OFFICERS, DIRECTORS, TRUSTEES, AND MANAGEMENT EMPLOYEES. CONFLICTS AND POTENTIAL CONFLICTS ARE DISCLOSED TO THE PRESIDENT AND THE EXECUTIVE COMMITTEE OF THE BOARD AS THEY ARISE. THE PRESIDENT AND THE EXECUTIVE COMMITTEE DETERMINE WHETHER OR NOT AN ACTUAL CONFLICT OF INTEREST EXISTS. IF AN ACTUAL CONFLICT IS DEEMED TO EXIST, THE BOARD WILL DETERMINE THE APPROPRIATE RESPONSE THAT RESULTS IN THE BEST INTEREST FOR NORTHWEST UNIVERSITY. THE FOLLOWING ARE THE RESTRICTIONS IMPOSED ON INDIVIDUALS FOR WHOM A CONFLICT EXISTS. THEY ARE REQUIRED TO RECUSE THEMSELVES FROM ALL VOTING AND OTHER DECISION MAKING WITH REGARD TO THE TRANSACTION FOR WHICH THE CONFLICT EXISTS. Form 990, Part VI, Section B, Line 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ALL COMPENSATION. THE CUPA SALARY SURVEY IS USED AS A COMPARATIVE SOURCE FOR REASONABLENESS. THIS PROCESS IS DONE FOR THE PRESIDENT AS WELL AS VICE PRESIDENT LEVEL POSITIONS OF THE UNIVERSITY. THE LAST SALARY REVIEW OCCURRED IN NOVEMBER 2022. THE EXECUTIVE COMMITTEE DISCUSSES AND DELIBERATES ON ANY COMPENSATION ISSUES AT THE NOVEMBER BOARD MEETING AND THE MINUTES REFLECT THE DISCUSSION. SEPARATE MINUTES ARE TAKEN AND SENT TO THE CFO FOR A RECORD OF THE DECISION MADE. Form 990, Part VI, Section C, Line 19 OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE REQUESTS ARE MADE TO THE UNIVERSITY PRESIDENT'S OFFICE. WHEN REQUESTS ARE RECEIVED, WE PROVIDE COPIES AS REQUIRED. THIS MIGHT BE IN PAPER FORM OR BY EMAIL SENT AS A PDF DOCUMENT. Form 990, Part XI, Line 9 ROUNDING Form 990, Part XII, Line 2c THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR IN THE COMMITTEE'S RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. NORTHWEST UNIVERSITY FOUNDATION 5520 108TH AVE NE PO BOX 579 KIRKLAND WA 98083 952008029 SUPPORT HIGHER EDUCATION WA 501(C)(3) LINE 12a, i NORTHWEST UNIVERSITY 1 CHARITABLE REMAINDER TRUSTS (10) PO BOX 579 Kirkland WA 980830579 INVESTMENT WA N/A T 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NORTHWEST UNIVERSITY FOUNDATION c 330489 ACTUAL COSTS NORTHWEST UNIVERSITY FOUNDATION q 354948 ACTUAL COSTS