2019-03-18T09:59:47-07:00 2018-06-30 990 2017-07-01 420698196 NORTHWESTERN COLLEGE NORT 7127077121 101 7th Street SW Orange City IA 51041 Douglas Beukelman V President for Financial Affairs 7127077121 2019-03-18 198.178.167.2 2017 2019-02-21 02:37:17Z Douglas Beukelman 101 7th Street SW Orange City IA 51041 59556163 0 X www.nwciowa.edu X 1883 IA Institution of Higher Education providing postsecondary educational services, including both graduate and undergraduate programs. 27 20 1215 120 0 0 12955019 4618006 39905975 39312484 6115864 4121175 270953 222108 59247811 48273773 17781754 17562231 0 0 16138466 16857319 0 0 1584235 12446527 12666409 46366747 47085959 12881064 1187814 145013461 150129045 9350847 10849041 135662614 139280004 Northwestern College is a Christian academic community engaging students in courageous and faithful learning and living that empowers them to follow Christ and pursue God's redeeming work in the world. 0 0 36895842 17562231 40614395 Higher Education: Providing educational opportunities & service to 1,307 students, consisting of 969 residential students and 338 online students, at less than the aggregated costs of those services. Making grants to faculty members to further their education and to students to defray tuition & fees and room & board costs. 4630419 0 7659378 Higher Education: Providing sales & services of auxiliary enterprises (room & board) to 855 students. Providing textbooks & sundry supplies to 1,307 students. Both are essential components of the primary purpose of providing educational service. 0 0 0 41526261 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 0 1 0 1 0 1 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 2146 0 1 1215 1 0 0 0 0 0 1 1 0 0 0 1 1 0 X 27 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Douglas Beukelman 7127077121 101 7th St SW Orange City IA 51041 Brad De Jong Legal Counsel 2 0 X 0 0 0 Anita Bomgaars Board Member, Treasurer 3 0 X 0 0 0 Dr Bryan Den Hartog Board Member/Vice Chairman 3 0 X 0 0 0 Martin Guthmiller Board Member/Chairman 3 0 X 0 0 0 Rev Timothy Breen Board Member 1 0 X 0 0 0 Albert Okine Board Member 1 0 X 0 0 0 Carl Wynja Board Member 2 0 X 0 0 0 Rev Dr Gerald Sittser Board Member 1 0 X 0 0 0 Dr Steve Locker Board Member 1 0 X 0 0 0 Tricia Vermeer Board Member 1 0 X 0 0 0 Darla Arends Board Member 2 0 X 0 0 0 Dr Rick Melmer Board Member 1 0 X 0 0 0 Randy Oostra Board Member 1 0 X 0 0 0 Drew Vogel Board Member 1 0 X 0 0 0 Rev Jeff Moes Board Member 2 0 X 0 0 0 Karen Barker Faculty Representative 40 0 X 69639 0 0 Bob Bouwer Board Member 1 0 X 0 0 0 Catherine Bloom Board Member 1 0 X 0 0 0 Rev Travis Else Board Member 1 0 X 0 0 0 Julie Henrich Board Member 1 0 X 0 0 0 Gary Malenke Board Member 1 0 X 0 0 0 Wade Schut Board Member 1 0 X 0 0 0 Mike Hardeman Board Member 1 0 X 0 0 0 Rev Van Rathbun Board Member 1 0 X 0 0 0 Linda Terpstra Board Member 1 0 X 0 0 0 Wayne Van Heuvelen Board Member 1 0 X 0 0 0 Mark Van Holland Board Member 1 0 X 0 0 0 Bill Westrate Board Member 1 0 X 0 0 0 Douglas Beukelman Vice President of Financial Affairs 40 0 X 138678 0 0 Gregory Christy President 40 0 X 253484 0 0 Mark Husbands VP of Academic Affairs 40 0 X 141003 0 0 Jay Wielenga Vice President for Advancement 40 0 X 110716 0 0 713520 0 0 4 0 1 0 0 0 0 0 0 338530 4279476 0 4618006 Tuition and Fees 611310 31351924 31351924 0 0 Sales and Services 611310 334532 334532 0 0 Auxiliary Expenses 611310 7626028 7626028 0 0 0 0 0 0 39312484 3036401 0 0 3036401 0 0 0 0 0 0 0 0 88659 0 4682 0 83977 0 83977 0 0 83977 12067233 0 10982459 0 1084774 0 1084774 0 0 1084774 0 0 0 0 0 0 0 0 0 0 0 0 328598 295249 33349 33349 0 0 Athletic Camps 713940 62649 62649 0 0 Washer and Dryers 812310 8376 8376 0 0 Other Revenue 900099 33757 33757 0 0 0 0 0 0 104782 48273773 39450615 0 4205152 0 0 16629386 16629386 932845 932845 0 0 784661 354267 430394 0 0 0 0 0 12776769 10665338 1156249 955182 685497 562724 81369 41404 1720146 1381840 175062 163244 890246 725106 106117 59023 0 0 0 0 27168 3005 24163 0 149795 15671 114297 19827 0 0 0 0 0 0 212544 0 212544 0 0 0 0 0 500327 355501 19438 125388 998178 654306 288866 55006 431618 405266 17377 8975 0 0 0 0 842124 335676 506448 0 927109 825791 40340 60978 0 0 0 0 207796 195613 6875 5308 94469 0 94469 0 0 0 0 0 2853622 2853622 0 0 374945 207761 167184 0 Activities 353964 275313 45563 33088 Outside Instruction 507290 507290 0 0 Library Acquisitions 204825 204825 0 0 Food Service 2207563 2202246 5317 0 1773072 1232869 483391 56812 47085959 41526261 3975463 1584235 10430893 2871977 6069043 5149610 8901034 4673381 114626 215885 0 0 0 0 2459050 2288632 103943 120980 65491 36446 105640578 44996897 63197251 60643681 50498879 52327337 1095236 1066493 0 0 0 0 2078015 20734623 145013461 150129045 2756194 5010847 1405557 1302113 144874 0 2650000 2275000 0 0 0 0 0 0 0 0 2394222 2261081 9350847 10849041 X 89551997 89438069 24343673 27214052 21766944 22627883 135662614 139280004 145013461 150129045 X 1187814 2047619 0 0 0 381957 X 0 1 X 1 1 1 X 0 0 0 1 0 0 0 1 0 0 0 0 0 Schedule C, Part II-B, Line 1 On a limited number of occasions, the president of the College may contact the legislators or their staff to discuss matters of interest to the College, or may visit them for a brief meeting as an incidental part of an unrelated business trip. Students are encouraged to write letters to legislators with concerns regarding financial aid or higher education. 0 0 X X 0 49413216 927049 4670938 1271974 0 0 53739229 44166107 375413 6194718 1323022 0 0 49413216 46731119 481090 -1455388 1292164 298550 0 44166107 46684431 748246 1733467 2110025 325000 0 46731119 43319941 727144 6226174 1780464 1808364 0 46684431 0.103 0.485 0.412 0 0 3593115 6784339 10377454 0 79484144 32961180 46522964 0 0 0 0 0 14637222 11046175 3591047 0 1141758 989542 152216 60643681 Interest Receivable 23281 Construction in Progress 20711342 20734623 0 Student Deposits 471199 Advance Payments 414571 Miscellaneous Liabilities 493750 Annuity Payable 881561 2261081 32849242 2047619 0 0 -17554855 -15507236 48356478 212544 -295249 -82705 48273773 29231852 0 0 0 295249 295249 28936603 212544 17936812 18149356 47085959 Schedule D, Part III, Line 1 Collection items consist of art objects that are held for educational purposes. Each of the items is cataloged, preserved, cared for and kept unencumbered. Activities verifying their existence and assessing their condition are performed on a regular basis. Collection items acquired either through purchase or donation are not capitalized. Purchases of collection items are recorded as decreases in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted or permanently restricted net assets if purchased with donor-restricted assets. Contributions of collection items are not recognized in the Statement of Activities. If collection items are sold, the proceeds from the sale are used to purchase additional collection items. Schedule D, Part III, Line 4 The collection's holdings are composed primarily of etchings, engravings, lithographs and woodcuts. It also contains a few paintings and sculptures. The collection includes some seventy-five original works to be exhibited on campus to allow the campus, community and visitors a chance to be exposed to original works of art on campus. This is one of the better ways to study the fine arts. Schedule D, Part V, Line 4 Endowment funds are used to fund specific scholarships and grants to students and faculty along with funding specific building maintenance. Schedule D, Part XI, Line 2d Student Scholarships $17,554,855 Schedule D, Part XI, Line 4b Cost of Goods Sold - $295,249 Schedule D, Part XII, Line 2d Cost of Goods Sold - $295,249 Schedule D, Part XII, Line 4b Student Scholarships $17,554,855, Computer Equipment Capitalized $229,687, Books and other equipment capitalized $152,270 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Northwestern College publicizes its nondiscriminatory policy in local radio ads and in local employment ads in newspapers. The policy is also on Northwestern College's website, in the student handbook, faculty and staff handbook, college catalog, as well as in admissions pamphlets and applications. Northwestern College also publicizes its Vision for Diversity on its website. Schedule E, Part I, Line 6 Northwestern College receives Title IV funds for both undergraduate and graduate programs. Northwestern College has received Federal Health Care appropriation funds, Iowa Curriculum Grant and Iowa Teach Quality Enhancement Grants. Northwestern College students also receive state funds through the Iowa Tuition Grant. Schedule E, Part I, Line 6a Northwestern College receives Title IV funds for both undergraduate and graduate programs. Northwestern College has received Federal Health Care appropriation funds, Iowa Curriculum Grant and Iowa Teacher Quality Enhancement Grants. Northwestern College students also receive state funds through the Iowa Tuition Grant. 1 Central America and the Caribbean 0 0 Program Services Cross Cultural Experience 48946 Europe (including Iceland and Greenland) 0 0 Program Services Cross Cultural Experience 211848 Middle East and North Africa 0 0 Program Services Cross Cultural Experience 61897 South America 0 0 Program Services Cross Cultural Experience 10589 South Asia 0 0 Program Services Cross Cultural Experience 5399 Sub-Saharan Africa 0 0 Program Services Cross Cultural Experience 12629 0 0 351308 Various Grants, Scholarships and Loans Central America and the Caribbean 3 67675 Applied to Student Account Balance 0 Various Grants, Scholarships and Loans East Asia and the Pacific 8 181545 Applied to Student Account Balances 0 Various Grants, Scholarship and Loans Europe (including Iceland and Greenland) 8 212730 Applied to Student Account Balances 0 Various Grants, Scholarship and Loans Middle East and North Africa 1 28000 Applied to Student Account Balance Various Grants, Scholarships and Loans North America (including Canada and Mexico, but not the United States) 1 31227 Applied to Student Account Balances 0 Various Grants, Scholarships and Loans Russia and the newly independent States 1 20500 Applied to Student Account Balances 0 Various Grants, Scholarships and Loans South America 7 165425 Applied to Student Account Balances 0 Various Grants, Scholarships and Loans East Asia and the Pacific 4 121443 Applied to Student Account Balances 0 Various Grants, Scholarships and Loans Sub-Saharan Africa 4 104300 Applied to Student Account Balances 0 0 0 0 0 0 0 Schedule F, Part I, Line 2 International students may be awarded grants and scholarships to come to study. Grants and scholarships are awarded by the financial aid office and are monitored and applied to the student account in the business office. Funds are audited annually by independent auditors. 1 Academic Grants 960 10375375 Activity Awards 834 3532878 Diversity Grants 50 358090 Endowed Grants 222 455409 Federal Grants 282 185029 Gift Sponsored Grants 120 217106 Institutional Grants 1486 2419459 Faculty Research Grants 9 18885 Schedule I, Part I, Line 2 Students qualify for federal, state, and institutional scholarships, grants and loans based on their individual FAFSA application. Merit awards are based on levels of achievement academically, musically, or artistically. Entitlement grants are given for students with a family connection to the College, denominational affiliation, and travel grants for students traveling a long distance from campus. International students may be awarded grants and scholarships to come to study. Grants are awarded by the financial aid office following federal, state and institutional guidelines, which are also monitored and applied in the business office. Funds are audited annually by independent auditors. X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Douglas Beukelman Vice President of Financial Affairs 138468 0 0 0 210 0 8308 0 5181 0 152167 0 0 Mark Husbands VP of Academic Affairs 140793 0 0 0 210 0 8448 0 5870 0 155321 0 0 Gregory Christy President 207176 0 45000 0 1308 0 12431 0 16670 0 282585 0 0 Jay Wielenga Vice President for Advancement 110560 0 0 0 156 0 6634 0 210 0 117560 0 0 Karen Barker Faculty Representative 69491 0 0 0 148 0 4169 0 4293 0 78101 0 0 Schedule J, Part I, Line 1a Northwestern College provides a house for the president and pays golf dues as well as payment for his personal services. Schedule J, Part I, Line 3 In addition to the methods indicated on line 3, Northwestern College uses various market surveys for colleges and universities, along with local or regional data that is relevant. See Schedule O for more detailed explanation, Form 990, Part VI, Section B, Line 15. Schedule J, Part I, Line 7 Based upon the president's compensation package, a bonus was paid during the year. A City of Orange City 426005071 2010-11-15 3500000 Student Housing 0 0 0 A 1225000 0 3500000 0 0 0 0 0 0 3500000 0 0 2011 0 0 1 1 A 0 0 0 0 0 0 0 1 0 1 A 0 0 0 0 0 0 0 0 1 A 1 Gregory Christy President 10800 Housing President's Home Not Required Not Required 52000 Academic Scholarships Student Financial Aid Not Required Not Required 11500 Institutional Grants Student Financial Aid Not Required Not Required 13250 Activity Awards Student Financial Aid Not Required Not Required 3000 Endowed Scholarships Student Financial Aid X 1 43250 Appraisal X 200 Appraisal X 27 452263 Stock Quotes X Concrete 1 51720 Invoice X Meals 7 5580 Invoices X Admissions T-Shirts 1 672 Invoice X Spinet Piano 1 600 Appraisal 27 0 1 0 Form 990, Part VI, Section A, Line 2 Drew Vogel (Board Member), Martin Guthmiller (Board Chairman), and Douglas Beukelman (Vice President of Financial Affairs) serve as board members of Iowa State Bank. Martin Guthmiller (Board Chairman) is the CEO of an entity that employs Steve Locker (Board Member). Martin Guthmiller (Board Chairman) is a brother of Jeff Guthmiller who is an employee of the College. Drew Vogel (Board Member) is a 60% owner of Vogel Paint Inc., who supplies paint and decorating products to the College in excess of $10,000. Carl Wynja (Board Member) has a business relationship with Drew Vogel (Board Member) and his business. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by the Accountant, reviewed by the Comptroller, Vice President for Financial Affairs and the President. The form is then made available to the Finance Committee. Once the Finance Committee approves the Form 990, it is made available to the Board of Trustees for their review prior to submission of the Form 990 to the IRS. Form 990, Part VI, Section B, Line 12c Detailed conflict of interest questionnaires are provided annually to the trustees, officers and key employees. The questionnaires are then reviewed by the Executive Committee of the Board for any possible conflicts. The procedure requires specific areas to be addressed at a minimum, the specific concerns to be addressed individually and acted upon. Minutes are required of the Executive Committee for any and all actions with regard to any conflict of interest proceedings. Form 990, Part VI, Section B, Line 15 The Director of Human Resources does market surveys, uses data for college and universities from CUPA, CCCU, IAICU, and uses local or regional data that is relevant. The Director of Human Resources prepares a summary showing current salary, prior salary, market survey data, current pay range and market comparisons to current pay and pay range. The summary is reviewed by the Executive Committee, which functions as the compensation committee of the Board of Trustees. Based on the above data the Executive Committee establishes reasonable compensation for officers, trustees, and highly compensated employees Form 990, Part VI, Section C, Line 17 None Form 990, Part VI, Section C, Line 19 The governing documents and bylaws are available on the Iowa Secretary of State website. The conflict of interest policy is in the trustee handbook along with the faculty and staff handbooks and are available upon request. The financial statements are made available to the community through a published and annual report and the Form 990 is made available on the web at the Guide Star website as well as upon request. Form 990, Part XI, Line 9 Computer Equipment capitalized of $229,687, plus Books Capitalized of $16,868, plus Other Funds Capitalized of $135,402.