NORTHWESTERN COLLEGE: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- NORTHWESTERN COLLEGE (EIN 42-0698196)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-02-19
- IRS object ID
- 201840509349300134
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-19T16:23:03-07:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420698196 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWESTERN COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 7127077121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 7th Street SW | AddressLine1Txt |
| City | Orange City | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51041 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Douglas Beukelman | PersonNm |
| Person Title | V President for Financial Affairs | PersonTitleTxt |
| Phone | 7127077121 | PhoneNum |
| Signature | 2018-02-19 | SignatureDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 198.178.167.2 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Douglas Beukelman | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 7th Street SW | AddressLine1Txt |
| City | Orange City | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51041 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $60,770,608 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.nwciowa.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1883 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | Institution of Higher Education providing postsecondary educational services, including both graduate and undergraduate programs. | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 1226 | TotalEmployeeCnt |
| Total Volunteers | 120 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,049,289 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,955,019 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,209,809 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $39,905,975 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,645,089 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,115,864 | CYInvestmentIncomeAmt |
| PY Other Revenue | $274,497 | PYOtherRevenueAmt |
| CY Other Revenue | $270,953 | CYOtherRevenueAmt |
| PY Total Revenue | $47,178,684 | PYTotalRevenueAmt |
| CY Total Revenue | $59,247,811 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,636,609 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,781,754 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,400,432 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,138,466 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,396,529 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,336,616 | PYOtherExpensesAmt |
| CY Other Expenses | $12,446,527 | CYOtherExpensesAmt |
| PY Total Expenses | $46,373,657 | PYTotalExpensesAmt |
| CY Total Expenses | $46,366,747 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $805,027 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $12,881,064 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $132,786,043 | TotalAssetsBOYAmt |
| Total Assets EOY | $145,013,461 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,458,720 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,350,847 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $121,327,323 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $135,662,614 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $36,484,321 | ExpenseAmt |
| Grant | $17,781,754 | GrantAmt |
| Revenue | $51,195,724 | RevenueAmt |
| Desc | Higher Education: Providing educational opportunities & service to 1,260 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,618,389 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $8,052,087 | RevenueAmt |
| Desc | Higher Education: Providing sales & services of auxiliary enterprises (room & board) to 932 students. Providing textbooks & sundry supplies to 1,260 students. Both are essential components of the primary purpose of providing educational service. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $41,102,710 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2134 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1226 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 1 | Form8899Filedind |
| Form1098 C Filed | Yes (1) | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Douglas Beukelman | PersonNm |
| Phone | 7127077121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 7th St SW | AddressLine1Txt |
| City | Orange City | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51041 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Brad De Jong | |||||||||
| Legal Counsel | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Anita Bomgaars | |||||||||
| Board Member, Treasurer | 3 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Linda Van Roekel | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Merlyn De Vries | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Dr Bryan Den Hartog | |||||||||
| Board Member/Vice Chairman | 3 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Martin Guthmiller | |||||||||
| Board Member/Chairman | 3 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Lori Scott | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rev Timothy Breen | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Albert Okine | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Carl Wynja | |||||||||
| Board Member | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rev Dr Gerald Sittser | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Dr Steve Locker | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Tricia Vermeer | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Darla Arends | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Dr Rick Melmer | |||||||||
| Board Member | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Randy Oostra | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rev Van Rathbun | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Drew Vogel | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rev Jeff Moes | |||||||||
| Board Member | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Karen Barker | |||||||||
| Faculty Representative | 40 | 0 | Yes (X) | $62,538 | $0 | $0 | |||
| Bob Bouwer | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Craig Pennings | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Catherine Bloom | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rev Travis Else | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Julie Henrich | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Gary Malenke | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Wade Schut | |||||||||
| Board Member | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Douglas Beukelman | |||||||||
| Vice President of Financial Affairs | 40 | 0 | $137,133 | $0 | $0 | Yes (X) | |||
| Gregory Christy | |||||||||
| President | 40 | 0 | $263,316 | $0 | $0 | Yes (X) | |||
| Mark Husbands | |||||||||
| VP of Academic Affairs | 40 | 0 | $69,845 | $0 | $0 | Yes (X) | |||
| Jay Wielenga | |||||||||
| Vice President for Advancement | 40 | 0 | $109,435 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $642,267 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $319,816 | GovernmentGrantsAmt |
| All Other Contributions | $12,635,203 | AllOtherContributionsAmt |
| Noncash Contributions | $1,625,402 | NoncashContributionsAmt |
| Total Contributions | $12,955,019 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Tuition and Fees | 611310 | $31,577,836 | $31,577,836 | $0 | $0 |
| Sales and Service | 611710 | $364,621 | $364,621 | $0 | $0 |
| Auxiliary Enterprises | 611710 | $7,963,518 | $7,963,518 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $39,905,975 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,792,950 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,792,950 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $91,241 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,090 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $80,151 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,151 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $80,151 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,601,222 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,278,308 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,322,914 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,322,914 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,322,914 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $321,968 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $233,399 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $88,569 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $88,569 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Athletic Camps | 713940 | $57,872 | $57,872 | $0 | $0 |
| Washer and Dryers | 812310 | $10,359 | $10,359 | $0 | $0 |
| Other Revenue | 900099 | $34,002 | $34,002 | $0 | $0 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $102,233 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,247,811 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,176,928 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,115,864 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,781,754 | TotalAmt |
| Program Services | $17,781,754 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $750,787 | TotalAmt |
| Program Services | $322,166 | ProgramServicesAmt |
| Management And General | $428,621 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,229,609 | TotalAmt |
| Program Services | $10,250,605 | ProgramServicesAmt |
| Management And General | $1,117,731 | ManagementAndGeneralAmt |
| Fundraising | $861,273 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $677,622 | TotalAmt |
| Program Services | $556,260 | ProgramServicesAmt |
| Management And General | $80,434 | ManagementAndGeneralAmt |
| Fundraising | $40,928 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,640,438 | TotalAmt |
| Program Services | $1,322,379 | ProgramServicesAmt |
| Management And General | $187,354 | ManagementAndGeneralAmt |
| Fundraising | $130,705 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $840,010 | TotalAmt |
| Program Services | $684,188 | ProgramServicesAmt |
| Management And General | $100,129 | ManagementAndGeneralAmt |
| Fundraising | $55,693 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,807 | TotalAmt |
| Program Services | $4,331 | ProgramServicesAmt |
| Management And General | $32,476 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,210 | TotalAmt |
| Program Services | $16,188 | ProgramServicesAmt |
| Management And General | $100,290 | ManagementAndGeneralAmt |
| Fundraising | $18,732 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,468 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $190,468 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $485,124 | TotalAmt |
| Program Services | $359,188 | ProgramServicesAmt |
| Management And General | $15,607 | ManagementAndGeneralAmt |
| Fundraising | $110,329 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $963,760 | TotalAmt |
| Program Services | $663,101 | ProgramServicesAmt |
| Management And General | $259,385 | ManagementAndGeneralAmt |
| Fundraising | $41,274 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,750 | TotalAmt |
| Program Services | $279,458 | ProgramServicesAmt |
| Management And General | $17,187 | ManagementAndGeneralAmt |
| Fundraising | $9,105 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $789,287 | TotalAmt |
| Program Services | $318,786 | ProgramServicesAmt |
| Management And General | $470,501 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $865,929 | TotalAmt |
| Program Services | $769,601 | ProgramServicesAmt |
| Management And General | $46,751 | ManagementAndGeneralAmt |
| Fundraising | $49,577 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,019 | TotalAmt |
| Program Services | $212,820 | ProgramServicesAmt |
| Management And General | $23,518 | ManagementAndGeneralAmt |
| Fundraising | $1,681 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,375 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $111,375 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,888,719 | TotalAmt |
| Program Services | $2,888,719 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365,760 | TotalAmt |
| Program Services | $201,520 | ProgramServicesAmt |
| Management And General | $164,240 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Activities | $271,433 | $221,001 | $32,273 | $18,159 |
| Outside Instruction | $416,901 | $416,901 | $0 | $0 |
| Library Acquisitions | $225,819 | $225,819 | $0 | $0 |
| Food Service | $2,263,356 | $2,263,356 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,892,810 | TotalAmt |
| Program Services | $1,344,569 | ProgramServicesAmt |
| Management And General | $489,168 | ManagementAndGeneralAmt |
| Fundraising | $59,073 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,366,747 | TotalAmt |
| Program Services | $41,102,710 | ProgramServicesAmt |
| Management And General | $3,867,508 | ManagementAndGeneralAmt |
| Fundraising | $1,396,529 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,652 | BOYAmt |
| EOY | $10,430,893 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,959,425 | BOYAmt |
| EOY | $6,069,043 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,494,107 | BOYAmt |
| EOY | $8,901,034 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,643 | BOYAmt |
| EOY | $114,626 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,456,527 | BOYAmt |
| EOY | $2,459,050 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,605 | BOYAmt |
| EOY | $103,943 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,654 | BOYAmt |
| EOY | $65,491 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $105,790,049 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $42,592,798 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,183,891 | BOYAmt |
| EOY | $63,197,251 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,890,125 | BOYAmt |
| EOY | $50,498,879 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,131,160 | BOYAmt |
| EOY | $1,095,236 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,291,254 | BOYAmt |
| EOY | $2,078,015 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,786,043 | BOYAmt |
| EOY | $145,013,461 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,858,686 | BOYAmt |
| EOY | $2,756,194 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,442,164 | BOYAmt |
| EOY | $1,405,557 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $302,917 | BOYAmt |
| EOY | $144,874 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,360,000 | BOYAmt |
| EOY | $2,650,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,494,953 | BOYAmt |
| EOY | $2,394,222 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,458,720 | BOYAmt |
| EOY | $9,350,847 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,034,802 | BOYAmt |
| EOY | $89,551,997 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,916,327 | BOYAmt |
| EOY | $24,343,673 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,376,194 | BOYAmt |
| EOY | $21,766,944 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,327,323 | BOYAmt |
| EOY | $135,662,614 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,786,043 | BOYAmt |
| EOY | $145,013,461 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $12,881,064 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,238,364 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $215,863 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | Yes (1) | MailingsMembersInd |
| Mailings Members | $0 | MailingsMembersAmt |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $0 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $0 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-B, Line 1 | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule D IRS990ScheduleD
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,166,107 | BeginningYearBalanceAmt |
| Contributions | $375,413 | ContributionsAmt |
| Investment Earnings Or Losses | $6,194,718 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,323,022 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $49,413,216 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,731,119 | BeginningYearBalanceAmt |
| Contributions | $481,090 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,455,388 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,292,164 | GrantsOrScholarshipsAmt |
| Other Expenditures | $298,550 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $44,166,107 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,684,431 | BeginningYearBalanceAmt |
| Contributions | $748,246 | ContributionsAmt |
| Investment Earnings Or Losses | $1,733,467 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,110,025 | GrantsOrScholarshipsAmt |
| Other Expenditures | $325,000 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $46,731,119 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,319,941 | BeginningYearBalanceAmt |
| Contributions | $727,144 | ContributionsAmt |
| Investment Earnings Or Losses | $6,226,174 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,780,464 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,808,364 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $46,684,431 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,417,394 | BeginningYearBalanceAmt |
| Contributions | $801,069 | ContributionsAmt |
| Investment Earnings Or Losses | $7,811,358 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $736,638 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,973,242 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $43,319,941 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.102 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.4683 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.4297 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $3,778,316 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,690,023 | OtherCostOrOtherBasisAmt |
| Book Value | $10,468,339 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $79,484,144 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,975,162 | DepreciationAmt |
| Book Value | $48,508,982 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $14,696,065 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,641,112 | DepreciationAmt |
| Book Value | $4,054,953 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,141,501 | OtherCostOrOtherBasisAmt |
| Depreciation | $976,524 | DepreciationAmt |
| Book Value | $164,977 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $63,197,251 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Student Deposits | $448,132 |
| Advance Payments | $366,577 |
| Miscellaneous Liabilities | $513,021 |
| Annuity Payable | $1,066,492 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,394,222 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $42,752,199 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,238,361 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | -$17,776,904 | OtherRevenueAmt |
| Revenue Not Reported | -$16,538,543 | RevenueNotReportedAmt |
| Revenue Subtotal | $59,290,742 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $190,468 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$233,399 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$42,931 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $59,247,811 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,416,908 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | $268,371 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $268,371 | ExpensesNotReportedAmt |
| Expenses Subtotal | $28,148,537 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $190,471 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $18,027,739 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $18,218,210 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $46,366,747 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, and 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 - $17,776,904 |
| Schedule D, Part XI, Line 4b | Cost of Goods Sold - $233,399 |
| Schedule D, Part XII, Line 2d | Cost of Goods Sold $233,399 plus Non-capitalized plant expenditures $34,972. |
| Schedule D, Part XII, Line 4b | Student Scholarships $17,776,904, plus computer equipment capitalized $115,905, plus books capitalized $23,800, plus other equipment capitalized $111,130 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 Teacher Quality Enhancement Grants. Northwestern College students also receive state funds through the Iowa Tuition Grant. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | Cross Cultural Experience | $58,196 |
| East Asia and the Pacific | 0 | 0 | Program Services | Cross Cultural Experience | $6,308 |
| Europe (including Iceland and Greenland) | 0 | 0 | Program Services | Cross Cultural Experience | $104,131 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Cross Cultural Experience | $4,954 |
| South America | 0 | 0 | Program Services | Cross Cultural Experience | $10,826 |
| South Asia | 0 | 0 | Program Services | Cross Cultural Experience | $5,202 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Cross Cultural Experience | $12,331 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Spent | $201,948 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (8 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Academic Grants | 972 | $9,789,702 |
| Activity Awards | 872 | $3,500,021 |
| Diversity Grants | 58 | $433,451 |
| Endowed Scholarships | 249 | $495,720 |
| Federal Grants | 295 | $185,029 |
| Gift Sponsored Grants | 122 | $245,377 |
| Institutional Grants | 1647 | $3,093,455 |
| Faculty Research Grants | 13 | $39,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Douglas Beukelman | ||||||||||||||
| Vice President of Financial Affairs | $136,923 | $0 | $0 | $0 | $210 | $0 | $9,128 | $0 | $5,040 | $0 | $151,301 | $0 | $0 | $0 |
| Mark Husbands | ||||||||||||||
| VP of Academic Affairs | $69,740 | $0 | $0 | $0 | $105 | $0 | $4,417 | $0 | $2,520 | $0 | $76,782 | $0 | $0 | $0 |
| Gregory Christy | ||||||||||||||
| President | $207,050 | $0 | $55,000 | $0 | $1,266 | $0 | $13,803 | $0 | $12,347 | $0 | $289,466 | $0 | $0 | $0 |
| Jay Wielenga | ||||||||||||||
| Vice President for Advancement | $109,281 | $0 | $0 | $0 | $154 | $0 | $7,285 | $0 | $211 | $0 | $116,931 | $0 | $0 | $0 |
| Karen Barker | ||||||||||||||
| Faculty Representative | $59,316 | $0 | $0 | $0 | $3,222 | $0 | $3,954 | $0 | $4,911 | $0 | $71,403 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| City of Orange City | |||||||
| A | 426005071 | 2006-12-28 | $2,800,000 | Remodel Student Center | 0 | 0 | 0 |
| City of Orange City | |||||||
| B | 426005071 | 2010-11-15 | $3,500,000 | Student Housing | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $2,800,000 | $0 | $2,800,000 | $0 | $0 | $0 | $0 | $0 | $0 | $2,800,000 | $0 | $0 | 2007 | 0 | 0 | Yes (1) | Yes (1) |
| B | $1,050,000 | $0 | $3,500,000 | $0 | $0 | $0 | $0 | $0 | $0 | $3,500,000 | $0 | $0 | 2011 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (5 entries)
| Relationship With OrgRelationshipWithOrgTxt | Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|---|
| Gregory Christy | |||
| President | $7,300 | Housing | President's Home |
| Not Required | |||
| Not Required | $77,500 | Academic Scholarships | Student Financial Aid |
| Not Required | |||
| Not Required | $25,750 | Institutional Grants | Student Financial Aid |
| Not Required | |||
| Not Required | $22,750 | Activity Awards | Student Financial Aid |
| Not Required | |||
| Not Required | $17,475 | Endowed Scholarships | Student Financial Aid |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,672 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Invoices | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 19 | ContributionCnt |
| Noncash Contributions Rpt F990 | $586,455 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Quotes | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $785,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $230,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Concrete | 2 | $13,540 | Invoices |
| Yes (X) | Travel | 6 | $7,724 | Invoices |
| Yes (X) | Grain | 1 | $1,011 | Quote from Grain Elevator |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 2 | Drew Vogel (Board Member), Martin Guthmiller (Board Chairman), and Douglas Beukelman (Vice President of Financial Affairs) all 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 to Jeff Guthmiller who is an employee of the College. Craig Pennings (Board Member) is an employee of Vogel Paint Inc. where Drew Vogel (Board Member) is 60% owner of Vogel Paint Inc. 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 each board member for their review. The Executive Committee of the Board of Trustees then makes the final approval 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 address 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, and 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 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 $115,905, plus Books Capitalized of $23,800, plus Other Funds Capitalized of $111,130, less Non-capitalized plant expenditures of $34,972 |
Comments