2023-04-17T11:09:41-07:00 2022-05-31 911194016 Clark Nuber 10900 NE 4th Street Suite 1400 Bellevue WA 98004 990 2021-06-01 910615846 NORTHWEST UNIVERSITY NORT 4258228266 PO Box 579 Kirkland WA 98083 Ryan Porter CFO 4258896310 2023-04-17 1 Sarah Huang P00745974 4257096221 2023-04-17 1 11 1 AAL2 2021 2023-04-26 12:10:37Z Joseph Castleberry Northwest University PO Box 579 Kirkland WA 98083 57034992 0 X WWW.NORTHWESTU.EDU X 1955 WA POST-SECONDARY EDUCATION IN A CHRISTIAN ENVIRONMENT 22 19 952 21 0 0 6282613 6683946 46554383 43767883 1003248 2714031 491609 800528 54331853 53966388 14788349 15541688 0 0 21276391 21132278 0 0 870403 14087851 14904613 50152591 51578579 4179262 2387809 67906649 66204859 32064176 30999990 35842473 35204869 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 39772423 15541688 38085512 POSTSECONDARY EDUCATION: NORTHWEST UNIVERSITY PROVIDES POSTSECONDARY EDUCATION TO APPROXIMATELY 2400 STUDENTS ON CAMPUSES IN KIRKLAND, WA, SALEM OR, AND VIA ONLINE LEARNING MODALITIES. INCLUDED AMONG THESE STUDENTS ARE 23 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. 3597129 5589199 POSTSECONDARY EDUCATION: UNIVERSITY HOUSING AND FOOD SERVICE FOR STUDENTS DURING THE 2021-22 ACADEMIC YEAR; APPROXIMATELY 530 FTE STUDENTS 29994 93172 POST SECONDARY EDUCATION: UNIVERSITY CONFERENCES AND EVENTS. SERVICED APPROXIMATELY 400 STUDENTS DURING THE 2021-22 ACADEMIC YEAR. 0 0 0 43399546 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 0 1 0 0 0 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 2621 0 1 952 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 19 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 8.00 X X 254501 0 49572 JOHN JORDAN CFO 32 8 X 86440 0 94218 CRAIG CHAPMAN DEAN 40 0 X 120750 0 32434 VICKIE REKOW VICE PRESIDENT 40 0 X 116416 0 35932 SARAH DRIVDAHL DEAN 40 0 X 121508 0 23416 BEN THOMAS ASSOCIATE PROVOST 40 0 X 103854 0 31232 REBA MART CONTROLLER 40 0 X 104352 0 13456 BARBARA PETTY CHAIR 4.00 0 X X 0 0 0 CHRIS EDWARDSON VICE CHAIR 3 0 X X 0 0 0 JIM RICE SECRETARY 3 0 X X 0 0 0 RON HASTIE TREASURER 3 0 X X 0 0 0 ZACH CASH DIRECTOR 1 0 X 0 0 0 HILARIO GARZA DIRECTOR 2 0 X 0 0 0 JESSE GALINDO 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 2 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 Ryan Porter CFO 32 8 X 0 0 0 907821 0 280260 7 0 1 0 NATIONAL MANAGEMENT RESOURCES CORP PO BOX 1224 LAGRANGE GA 30241 FACILITY AND LANDSCAPE MAINT 1587056 PIONEER COLLEGE CATERERS 303 GLENROSE AVE NASHVILLE TN 37210 STUDENT FOOD SERVICES 1185711 ESMB INC 720 MARKET ST STE 772 KIRKLAND WA 98033 CONSTRUCTION 634506 SYNERGY CAMPUS SECURITY SERVICES LL PO BOX 1224 LAGRANGE GA 30241 SECURITY PATROL 517971 JR ABBOTT CONSTRUCTION 3408 1ST AVE S SEATTLE WA 98134 CONSTRUCTION 231934 18 0 0 832196 278000 3928138 1645612 299844 6683946 TUITION AND FEES 611310 38085512 38085512 0 0 STUDENT HOUSING 611710 5589199 5589199 0 0 AUXILIARY 611710 93172 93172 0 0 0 0 0 0 43767883 965322 0 0 965322 0 0 0 0 0 0 0 0 422291 0 0 0 422291 0 422291 0 0 422291 4709927 0 2961218 0 1748709 0 1748709 0 0 1748709 45324 832196 107386 -62062 0 -62062 0 0 0 0 0 0 0 0 0 0 0 0 STUDENT SUPPORT FEES 611710 431460 0 0 431460 ATHLETIC DEPT REVENUE 711210 8839 0 0 8839 0 0 0 0 440299 53966388 43767883 0 3514559 0 0 15541688 15541688 0 0 0 0 532498 459893 54259 18346 40788 40788 16220747 14460737 1520758 239252 647491 562863 70825 13803 2664880 2063702 551726 49452 1025874 924599 83263 18012 3172144 2955879 146285 69980 20398 20398 57475 67075 -9600 0 0 0 0 0 0 85484 0 85484 0 1359420 971956 167166 220298 873113 24421 848692 584294 221554 360483 2257 712602 615440 72611 24551 0 0 0 0 1510089 1406762 70125 33202 361373 338546 11134 11693 0 0 0 0 0 0 0 0 751628 623791 97636 30201 0 0 0 0 2467289 37028 2428261 2000 388292 33193 355099 INSTRUCTIONAL EXPENSES 1406000 1406000 0 0 GRADUATION EXPENSE 102573 102573 0 0 DUES FEES SUBSCRIPTIONS 89552 56978 30513 2061 BAD DEBT EXPENSE 66545 0 66545 0 896342 591943 200292 104107 51578579 43399546 7308630 870403 88019 58695 11621623 8535033 0 0 1356987 1731483 0 0 0 0 0 0 605301 577351 78015899 34902270 42505430 43113629 11703450 11943031 25839 245637 67906649 66204859 3757225 4304059 0 0 2026036 1732567 23473296 22295928 0 0 0 0 1906332 1849125 0 0 901287 818311 32064176 30999990 X 33430935 32219203 2411538 2985666 35842473 35204869 67906649 66204859 2387809 -3025709 0 0 296 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 7868723 380438 494438 113663 0 0 8629936 0.318 0.5332 0.1488 0 1 1 0 3345326 3345326 0 62362588 27921476 34441112 0 0 0 0 0 10608966 6980794 3628172 0 1699019 0 1699019 43113629 0 STUDENT DEPOSITS 538380 ASSET RETIREMENT OBLIGATION 154726 ANNUITIES PAYABLE 125205 818311 36950003 -3025709 0 0 -14098062 -17123771 54073774 0 -107386 -107386 53966388 38175174 0 0 0 327087 327087 37848087 85484 13645008 13730492 51578579 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 -367,567. FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS -13,645,011. INVESTMENT EXPENSE NETTED WITH REVENUE IN AUDITED FINANCIAL STATEMENT -85,484. TOTAL TO SCHEDULE D, PART XI, LINE 2D -14,098,062 . Schedule D, Part XI, Line 4b FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS -107,386 Schedule D, Part XII, Line 2d EXPENSES REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S TAX RETURN 219,701 FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS 107,386 TOTAL TO SCHEDULE D, PART XII, LINE 2D 327,087 Schedule D, Part XII, Line 4b FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS - $13,645,011 PLUS ROUNDING REDUCTION (3.00). TOTAL TO SCHEDULE D, PART XII, LINE 4B $13,645,008. 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 THE 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. IN 2022, NORTHWEST UNIVERSITY RECEIVED $3,608,344 FROM THE HERFF GRANT WITH AMOUNTS GOING DIRECTLY TO STUDENTS IMPACTED BY THE CAMPUS SHUTDOWN DUE TO COVID AND THE REMAINING AMOUNTS WERE USED TO OFFSET INSTITUTIONAL LOSSES RESULTING FROM THE COVID RESTRICTIONS IN RESPONSE TO GOVERNMENTAL PROCLAMATIONS. Europe (including Iceland and Greenland) 0 0 Program Services INSTRUCTIONAL TRIP 99027 Middle East and North Africa 0 0 Program Services INSTRUCTIONAL TRIP 78477 East Asia and the Pacific 0 0 Program Services RECRUITING TRIP 1951 0 0 179455 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. PRESIDENT'S BANQUET 818980 794376 24604 0 0 25585 24604 3450 24187 GOLF TOURNAMENT 58540 37820 20720 0 0 17767 8849 0 2944 0 877520 832196 45324 0 0 43352 33453 3450 27131 107386 -62062 1 STUDENT SCHOLARSHIPS 1775 13645011 0 BOOK VALUE FINANCIAL AID TO STUDENTS HEERF GOVERNMENT GRANT 1106 1896677 0 BOOK VALUE IN MARCH 2021, THE AMERICAN RESCUE PLAN ACT WAS SIGNED INTO LAW WITH GUIDANCE GIVEN IN MAY 2021. NORTHWEST UNIVERSITY AWARDED $1,896,677 TO UNDERGRADUATE AND GRADUATE STUDENTS WHO HAD MET THE FOLLOWING CRITERIA. ENROLLED PELL RECIPIENTS FOR THE 2019-2020, 2020-2021, AND 2021-2022 WERE AUTOMATICALLY AWARDED $1,672.31 OF WHICH THERE WERE 1106 STUDENTS. AN APPLICATION PROCESS WAS AVAILABLE FOR NON-PELL GRANT STUDENTS TO DEMONSTRATE THEIR FINANCIAL NEED BASED ON COVID 19 EXPENSES THEY INCURRED. AN ADDITIONAL 37 STUDENTS RECEIVED BETWEEN $100 AND $1500. Schedule I, Part I, Line 2 STUDENTS APPLY FOR SCHOLARSHIPS USING FEDERAL FAFSA APPLICATIONS. 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 253147 0 0 0 1354 0 15512 0 34060 0 304073 0 0 0 JOHN JORDAN CFO 86440 0 0 0 0 0 11286 0 82932 0 180658 0 0 0 CRAIG CHAPMAN DEAN 120750 0 0 0 0 0 6955 0 25479 0 153184 0 0 0 VICKIE REKOW VICE PRESIDENT 116416 0 0 0 0 0 6528 0 29404 0 152348 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 SPOUSE 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 5247071 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 No rebate is due yet. Not Applicable Not Applicable 29295 Financial Aid Financial Aid COLE HASTIE SEE PART V 40788 EMPLOYMENT 0 Schedule L, Part IV (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF BOARD MEMBER RON HASTIE X 1 299844 FMV 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 VOLUNTEER BOARD MEMBERS DUIRNG THE YEAR Form 990, Part VI, Section A, Line 2 JESSE GALINDO, HILARIO GARZA, KLAYTON KO, 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 2021. 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 XII, Line 2c THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR IN THE COMMITTEE'S RESPONSIBIITY 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 (14) 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 278000 ACTUAL COSTS NORTHWEST UNIVERSITY FOUNDATION q 57763 ACTUAL COSTS