2022-03-25T07:53:27-05:00 2021-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2020-09-01 410684657 NORTHWESTERN HEALTH SCIENCES UNIVERSITY NORT 9528884777 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 JAKKI FARR CHIEF FINANCIAL OFFICER 9528884777 2022-03-16 1 JAKKI FARR 999009999 DANIEL PERSAUD P01603513 6123764500 2022-03-16 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z DR DEBORAH J BUSHWAY 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 37348832 0 X WWW.NWHEALTH.EDU X 1942 MN PREPARE PROFESSIONALS AND LEADERS TO BECOME CONTRIBUTORS TO THE ADVANCEMENT OF HEALTH CARE. 15 14 509 12 0 0 2001349 4678334 28061942 28750517 1314687 235913 618580 620111 31996558 34284875 2229460 2696109 0 0 20136654 20571832 0 0 492681 9092585 8820904 31458699 32088845 537859 2196030 38389648 39341448 14050070 10141897 24339578 29199551 X NORTHWESTERN HEALTH SCIENCES UNIVERSITY PREPARES AND SERVES THE NEXT GENERATION OF PROFESSIONALS AND LEADERS TO BECOME VITAL CONTRIBUTORS TO THE DELIVERY AND ADVANCEMENT OF HEALTH CARE. OUR MISSION IS ACCOMPLISHED THROUGH EDUCATIONAL EXCELLENCE, INNOVATIVE RESEARCH, EVIDENCE-INFORMED PATIENT-CENTERED CARE, PUBLIC HEALTH ADVOCACY AND COLLABORATIVE COMMUNITY ENGAGEMENT. 0 0 21842504 2696109 27165022 CORE PROGRAM - THE UNIVERSITY'S ACCREDITED CHIROPRACTIC, ACUPUNCTURE & CHINESE MEDICINE, MASSAGE THERAPY, NUTRITION AND UNDERGRADUATE PROGRAMS PROVIDE INSTRUCTION AND CLINICAL EXPERIENCE TO STUDENTS, LEADING TO A DEGREE AND/OR PROFESSIONAL CERTIFICATE.FALL 2020 ENROLLMENT PER PROGRAM (NUMBER OF STUDENTS):CHIROPRACTIC - 644; ACUPUNCTURE AND CHINESE MEDICINE - 106; MASSAGE THERAPY - 67; NUTRITION - 3 UNDERGRADUATE - 184, ALLIED HEALTH - 128. 2510915 0 1382230 CLINICAL - THE CLINICS PROVIDE CHIROPRACTIC, ACUPUNCTURE, MASSAGE THERAPY AND PHYSICAL THERAPY TREATMENTS TO STUDENTS, EMPLOYEES AND THE PUBLIC. STUDENTS OBTAIN EXPERIENCE THROUGH CLINICAL SERVICE. THE UNIVERSITY ALSO PROVIDES THESE SERVICES AT SEVERAL COMMUNITY CLINICS.NUMBER OF STUDENTS IN THE ON-SITE CLINICS - 706NUMBER OF PATIENT VISITS - 37,561 548091 0 567250 AUXILIARY - THE BOOKSTORE'S PRIMARY PURPOSE IS TO PROVIDE EDUCATIONAL MATERIALS FOR STUDENTS, BUT IS OPEN TO THE GENERAL PUBLIC AS WELL. 429157 0 203265 WORKSITE WELLNESS PROGRAM - CONSISTENT WITH ITS MISSION TO PROMOTE HEALTH AND WELLNESS IN THE COMMUNITY AND TO SUPPORT THE PROFESSIONS FOR WHICH IT TRAINS STUDENTS, THE UNIVERSITY HAS A PROGRAM OF WORKSITE WELLNESS SERVICES WHERE IT CONTRACTS WITH UNRELATED CORPORATIONS TO PROVIDE WORKSITE CHIROPRACTIC AND WELLNESS SERVICES TO THOSE CORPORATIONS EMPLOYEES AT THEIR MANUFACTURING FACILITIES 429157 0 203265 25330667 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 108 0 1 509 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X JAKKI FARR 9528884777 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 DEBORAH BUSHWAY PRESIDENT 40.00 0.00 X X 376710 0 53635 CHRISTOPHER D JO CHAIR 2.00 0.00 X X 0 0 0 TODD GINKEL VICE CHAIR 2.00 0.00 X X 0 0 0 N WALTER GRAFF SECRETARY 2.00 0.00 X X 0 0 0 DAVID E PETERSON TRUSTEE 2.00 0.00 X 0 0 0 KEITH M JOHNSON TRUSTEE 2.00 0.00 X 0 0 0 BRENT WILDE TRUSTEE 2.00 0.00 X 0 0 0 RICHARD N LONG TRUSTEE 2.00 0.00 X 0 0 0 MOLLY J MAGNANI TRUSTEE 2.00 0.00 X 0 0 0 BONNIE MYHERS TRUSTEE 2.00 0.00 X 0 0 0 TAMARA TAYLOR TRUSTEE 2.00 0.00 X 0 0 0 DAVID VALENTINI TRUSTEE 2.00 0.00 X 0 0 0 DAVID TAYLOR TRUSTEE 2.00 0.00 X 0 0 0 KIMBERLY PEARCE CHIEF ACADEMIC OFFICER 40.00 0.00 X 181880 0 51830 JACQUELINE FARR CFO 40.00 0.00 X 190004 0 39690 MICHAEL TENNISON VP CLINC ADMINISTRATION 40.00 0.00 X 228724 0 64379 CORY MILLER VP OF INFORMATION TECHNOLOGY 40.00 0.00 X 172487 0 53589 MARY GALE VP OF HR 40.00 0.00 X 160954 0 50473 BRENDAN BANNIGAN VP OF DEVELOPMENT 40.00 0.00 X 153375 0 57489 TREVOR FOSHANG DEAN 40.00 0.00 X 157161 0 33348 KATHLEEN HAGENS VP OF MARKETING 40.00 0.00 X 157367 0 25388 1778662 0 429821 34 0 1 0 ELLUCIAN COMPANY LLP 4 COUNTY VIEW ROAD MALVERN PA 19355 SOFTWARE IMPLEMENTATION 619677 ENROLLMENT RX LLC 9511 WEST RIVER ROAD SCHILLER PARK IL 60176 SOFTWARE IMPLEMENTATION 167500 CORPORATE CHEFS INC 22 PARKRIDGE ROAD HAVERHILL MA 01835 DINING SERVICES 160754 RAK CONSTRUCTION INC 21435 JOHNSON STREET NE EAST BETHEL NE 55011 BUILDING CONTRACTOR 143816 BSI MECHANICAL 10327 FLANDERS STREET NE BLAINE MN 55449 BUILDING CONTRACTOR 127412 9 4401808 276526 4678334 TUITION AND FEES 611600 27165022 27165022 CLINICAL LAB FEES 621300 1382230 1382230 WELLNESS SERVICES 621300 203265 203265 28750517 337534 337534 2176119 2277740 -101621 -101621 -101621 1353467 786217 567250 567250 OTHER INCOME 900099 52861 52861 52861 34284875 29317767 0 288774 2116509 2116509 579600 579600 2026964 922477 943745 160742 14455220 12305939 2067397 81884 541773 461920 77765 2088 2314546 1881491 413383 19672 1233329 996259 212557 24513 28239 10601 17638 109210 109210 107335 107335 571998 447080 106204 18714 1084397 268648 785723 30026 1450957 957233 480626 13098 2110018 1851689 206748 51581 93755 93755 1086972 916382 150169 20421 43451 34596 8169 686 83812 59801 6634 17377 1234387 1040661 170535 23191 272006 215 271791 OTHER EXPENSES 333182 245153 70792 17237 CLINIC PATIENT EXPENSES 109437 102620 7046 -229 DUES AND MEMBERSHIPS 101748 38038 63345 365 ALLOCATION OF INDIRECTS 0 -11315 11315 32088845 25330667 6265497 492681 984795 804717 2450754 2192900 642146 66250 579009 349602 607074 516979 698844 723324 31805397 15485508 15611648 16319889 13616846 16636880 101127 102057 3097405 1628850 38389648 39341448 1927403 2838934 204807 256105 7732413 4409829 4185447 2637029 14050070 10141897 X 19458561 23976493 4881017 5223058 24339578 29199551 38389648 39341448 X 2196030 2658529 5414 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 9315409 5276420 1929556 60500 16460885 8315630 100 1038179 38500 9315409 7801477 401499 190118 77464 8315630 7395548 500 519613 114184 7801477 6952623 496764 53839 7395548 0.80360 0.13730 0.05910 0 0 764739 764739 23154663 11475982 11678681 401356 133481 267875 6038293 3876045 2162248 1446346 1446346 16319889 FEDERAL CAPITAL CONTRIBUTION - PERKINS 2437903 ASSET RETIREMENT OBLIGATION 199126 2637029 X PART V, LINE 4: THE ENDOWMENT IS USED TO FUND VARIOUS SCHOLARSHIPS, PROGRAMS AND ENDOWED CHAIRS. PART X, LINE 2: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) AND IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY IS ALSO EXEMPT FROM MINNESOTA TAXES UNDER MINNESOTA STATUTE CHAPTER 290.05. TAX EXEMPT ORGANIZATIONS ARE SUBJECT TO FEDERAL AND MINNESOTA TAXES ON UNRELATED BUSINESS INCOME. THE UNIVERSITY FOLLOWS A POLICY THAT CLARIFIED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS POLICY HAD NO IMPACT ON THE UNIVERSITY'S FINANCIAL STATEMENTS. 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 NONDISCRIMINATORY POLICY IS PUBLISHED ON THE WEBSITE AND IN THE STUDENT HANDBOOK. THE EMPLOYEE POLICY CAN BE FOUND ONLINE IN THE HR CONNECTION. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY'S STUDENTS RECEIVE FEDERAL FUNDING INCLUDING PELL GRANTS, STAFFORD LOANS AND FEDERAL AND STATE G.I. BILL FUNDS. THE UNIVERSITY ALSO ADMINISTERS CAMPUS-BASED FEDERAL FINANCIAL AID PROGRAMS, INCLUDING PERKINS LOANS, SEOG GRANTS AND THE FEDERAL WORK STUDY PROGRAM. 1 EUROPE (INCLUDING ICELAND & GREENLAND 0 0 PROGRAM SERVICES GRANTS FOR TUITION 4000 SOUTH ASIA 0 0 PROGRAM SERVICES GRANTS FOR TUITION 4000 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES GRANTS TO RECIPIENTS 9000 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGAM SERVICES GRANTS FOR TUITION 561600 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES GRANTS FOR TUITION 1000 0 0 0 0 0 0 579600 0 579600 TUITION SCHOLARSHIP NORTH AMERICA (NON US) 52 561600 STUDENT ACCOUNT 0 N/A N/A TUITION SCHOLARSHIP EUROPE (INCLUDING ICELAND & GREENLAND) 2 4000 STUDENT ACCOUNT 0 N/A N/A TUITION SCHOLARSHIP EAST ASIA AND THE PACIFIC 4 9000 STUDENT ACCOUNT 0 N/A N/A TUITION SCHOLARSHIP SOUTH ASIA 2 4000 STUDENT ACCOUNT 0 N/A N/A TUITION SCHOLARSHIP SUB-SAHARAN AFRICA 1 1000 STUDENT ACCOUNT 0 N/A N/A 0 0 0 0 0 0 PART I, LINE 2: STUDENT FINANCIAL AID IS PROCESSED UNDER INDIVIDUAL GRANT FUNDS WITHIN OUR ACCOUNTING SYSTEM, AND THE STUDENT FINANCIAL AID IS ALSO PROCESSED UNDER EACH INDIVIDUAL STUDENT ACCOUNT. THIS APPROACH TO RECORD FINANCIAL AID BY FUND AND BY STUDENT ACCOUNT, PROVIDES A DETAILED RECORD OF HOW THE FUNDS ARE SPENT ACCORDING TO DONOR AND GOVERNMENTAL REQUIREMENTS. THE FINANCIAL AID OFFICE MONITORS STUDENT ACCOUNT ACTIVITY TO VERIFY THE STUDENT'S ENROLLMENT AND USE OF THE FUNDS ACCORDING TO THE GRANT REQUIREMENTS. THESE GRANTS ARE FOR INTERNATIONAL STUDENTS THAT ARE ATTENDING NWHSU. THE GRANTS ARE AWARDED THROUGH THE FINANCIAL AID OFFICE AND ARE APPLIED AGAINST THE STUDENTS ACCOUNTS. PART I, LINE 3: THE UNIVERSITY USES THE ACCRUAL METHOD OF ACCOUNTING TO REPORT EXPENDITURES ON SCHEDULE F. PART III ACCOUNTING METHOD: 1 SCHOLARSHIPS AND TUITION DISCOUNTS 1289 2116509 0 N/A N/A PART I, LINE 2: THE ADMISSIONS DEPT. ORIGINATES MERIT AWARDS AND DISCOVERY DAY DISCOUNTS FOR NEW STUDENTS, AND THE OFFICE OF DIVERSITY AWARDS THE DIVERSITY SCHOLARSHIPS. FINANCIAL AID WORKS WITH A SCHOLARSHIP COMM. TO EVALUATE APPLICATIONS AND SELECT RECIPIENTS FOR OTHER INSTITUTIONAL SCHOLARSHIPS. NOTICES OF AVAILABLE INSTITUTIONAL SCHOLARSHIPS ARE POSTED OUTSIDE THE FINANCIAL AID OFFICE AS WELL AS VARIOUS INTERNAL PUBLICATIONS AND ON THE UNIVERSITY WEBSITE. RECORDS ARE MAINT. IN THE FINANCIAL AID OFFICE, AND ALL AWARDS AND DISCOUNTS ARE POSTED TO STUDENT ACCOUNTS THROUGH FINANCIAL AID. X X X 1 1 0 0 0 0 0 0 0 DEBORAH BUSHWAY PRESIDENT 351179 0 0 0 25531 0 33072 0 20563 0 430345 0 0 0 MICHAEL TENNISON VP CLINC ADMINISTRATION 228018 0 0 0 706 0 10192 0 54187 0 293103 0 0 0 KIMBERLY PEARCE CHIEF ACADEMIC OFFICER 181156 0 0 0 724 0 1173 0 50657 0 233710 0 0 0 JACQUELINE FARR CFO 189082 0 0 0 922 0 8301 0 31389 0 229694 0 0 0 CORY MILLER VP OF INFORMATION TECHNOLOGY 171602 0 0 0 885 0 3607 0 49982 0 226076 0 0 0 MARY GALE VP OF HR 159979 0 0 0 975 0 7089 0 43384 0 211427 0 0 0 BRENDAN BANNIGAN VP OF DEVELOPMENT 152664 0 0 0 711 0 6832 0 50657 0 210864 0 0 0 TREVOR FOSHANG DEAN 88837 0 0 0 68324 0 3973 0 29375 0 190509 0 0 0 KATHLEEN HAGENS VP OF MARKETING 156240 0 0 0 1127 0 6804 0 18584 0 182755 0 0 0 PART I, LINES 4A-B DEBORAH BUSHWAY PARTICIPATED IN A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN - $18,000 TREVOR FOSHANG - SEVERANCE PAYMENT - $68,101 FORM 990, PART VI, SECTION A, LINE 1 THE CHAIR OF THE BOARD SHALL BE THE CHAIR OF THE EXECUTIVE COMMITTEE. THE VICE CHAIR OF THE BOARD, THE SECRETARY, AND THE CHAIR OF EACH STANDING COMMITTEE OF THE BOARD SHALL BE MEMBERS OF THE EXECUTIVE COMMITTEE. THE BOARD MAY APPOINT THE IMMEDIATE PAST CHAIR OF THE BOARD AS A MEMBER OF THE EXECUTIVE COMMITTEE WITH HIS OR HER CONSENT. BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE SHALL HAVE GENERAL SUPERVISION OF THE ADMINISTRATION AND PROPERTY OF THE UNIVERSITY EXCEPT THAT UNLESS SPECIFICALLY EMPOWERED BY THE BOARD TO DO SO, IT MAY NOT TAKE ANY ACTION INCONSISTENT WITH A PRIOR ACT OF THE BOARD OF TRUSTEES, AWARD DEGREES, ALTER BYLAWS, LOCATE PERMANENT BUILDINGS ON TAX-EXEMPT PROPERTY HELD FOR UNIVERSITY PURPOSES, REMOVE OR APPOINT THE PRESIDENT OF THE UNIVERSITY, OR TAKE ANY ACTION WHICH HAS BEEN RESERVED FOR THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE, FACILITIES, AND AUDIT COMMITTEE OF THE BOARD REVIEW THE FORM 990 AND THEN RECOMMEND APPROVAL TO THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES ARE EACH PROVIDED A COPY OF THE FORM 990 AND APPROVE IT PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND OFFICERS OF THE UNIVERSITY ARE REQUIRED TO COMPLETE THE UNIVERSITY'S CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY BY SEPTEMBER 1ST. ALL DISCLOSURES REQUIRED UNDER THE CONFLICT OF INTEREST POLICY ARE REPORTED TO THE SECRETARY OF THE BOARD OF TRUSTEES WHO ALONG WITH THE UNIVERSITY'S LEGAL COUNSEL AND CHAIR WILL OVERSEE THE POLICY. INDIVIDUALS FOUND TO HAVE A CONFLICT MUST REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION, UNLESS FOR SPECIAL REASONS THE BOARD OR ADMINISTRATION REQUESTS INFORMATION OR INTERPRETATION. THE CONFLICTED INDIVIDUAL DOES NOT VOTE AND IS NOT PRESENT AT THE TIME OF THE VOTE. ACTIONS ARE REFLECTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE UNIVERSITY'S EXECUTIVE COMMITTEE USED MARKET ANALYSIS CONDUCTED USING PROFESSIONAL COMPENSATION SURVEYS TO DETERMINE COMPENSATION FOR THE PRESIDENT. DOCUMENTATION IS INCLUDED IN THE BOARD MINUTES. THIS PROCESS WAS LAST CONDUCTED FOR THE PRESIDENT IN 2021. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS SET BY THE PRESIDENT AND VP OF HUMAN RESOURCES. COMPARABLE DATA COMES FROM VARIOUS PUBLISHED SALARY SURVEYS (CUPA, WATSON WYATT, ETC.). COMPARABLE DATA SOURCES MAY INCLUDE OTHER COLLEGES, UNIVERSITIES, HEALTH CARE PROVIDERS AND NON-PROFITS. MARKET PRICING IS DONE FOR EVERY POSITION BY AN OUTSIDE CONSULTING FIRM, MRA. THE HUMAN RESOURCES DEPT. MAINTAINS DETAILED RECORDS DOCUMENTING THE METHODOLOGY FOR SETTING COMPENSATION FOR EACH POSITION. WITHIN THE MARKET RANGE FOR THE POSITION, INDIVIDUAL COMPENSATION IS SET BASED ON EXPERIENCE AND EDUCATION. THIS PROCESS WAS LAST CONDUCTED FOR ALL POSITIONS IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST ACCRUED FOR LOAN 5,414. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED DURING THE TAX YEAR. WORKSITERIGHT LLC 2501 W 84TH STREET BLOOMINGTON MN 55431 832383153 PROVIDE WORKSITE WELLNESS SERVICES TO VARIOUS BUSINESSES THROUGH WELLNESS CO MN -216389 0 NORTHWESTERN HEALTH SCIENCES UNIVERSITY SWEERE CLINIC LLC 2501 W 84TH STREET BLOOMINGTON MN 55431 850537983 PROVIDE CHIROPRACTIC CARE TO THE PUBLIC MN -184502 83975 NORTHWESTERN HEALTH SCIENCES UNIVERSITY NWHSU AMERICA LLC 2501 W 84TH STREET BLOOMINGTON MN 55431 871500417 SUPPORT THE PROGRAMS AND MISSION OF NORTHWESTERN HEALTH SCIENCES UNIVERSITY MN 0 0 NORTHWESTERN HEALTH SCIENCES UNIVERSITY