2017-01-19T10:57:09-07:00 2016-06-30 990 2015-07-01 420698196 NORTHWESTERN COLLEGE NORT 7127077121 101 7th Street SW Orange City IA 51041 Douglas Beukelman V President for Financial Affairs 7127077121 2017-01-19 2015 2021-01-29 14:40:06Z Douglas Beukelman 101 7th Street SW Orange City IA 51041 79270231 0 X www.nwciowa.edu X 1883 IA Institution of Higher Education providing postsecondary educational services, including both graduate and undergraduate programs. 26 18 1286 120 0 0 12390028 6049289 39541468 39209809 1610826 1645089 298812 274497 53841134 47178684 17317816 17636609 0 0 16246475 16400432 0 0 1256652 12250425 12336616 45814716 46373657 8026418 805027 134270298 132786043 11229935 11458720 123040363 121327323 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 36529488 17636609 37720077 Higher Education: Providing educational opportunities & service to 1,210 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. 4469982 0 8045659 Higher Education: Providing sales & services of auxiliary enterprises (room & board) to 936 students. Providing textbooks & sundry supplies to 1,210 students. Both are essential components of the primary purpose of providing educational service. 0 0 0 40999470 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 2224 0 1 1286 1 0 0 0 0 0 1 1 0 0 0 1 1 0 X 26 18 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 Ryan Achterhoff Board Member 1 0 X 0 0 0 Brad De Jong Legal Counsel 2 0 X 0 0 0 Anita Bomgaars Board Member, Treasurer 3 0 X 0 0 0 Linda Van Roekel Board Member 1 0 X 0 0 0 Merlyn De Vries Board Member 1 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 Lori Scott Board Member 1 0 X 0 0 0 Rev Timothy Breen Board Member 1 0 X 0 0 0 Julie Hulstein 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 1 0 X 0 0 0 Dr Rick Melmer Board Member 1 0 X 0 0 0 Randy Oostra Board Member 2 0 X 0 0 0 Rev Jon Opgenorth Board Member 2 0 X 0 0 0 Rev Van Rathbun Board Member 1 0 X 0 0 0 Drew Vogel Board Member 1 0 X 0 0 0 Rev Jeff Moes Board Member 1 0 X 0 0 0 Karen Barker Faculty Representative 40 0 X 58452 0 0 Wayne Van Heuvelen Board Member 1 0 X 0 0 0 Bob Bouwer Board Member 1 0 X 0 0 0 Craig Pennings Board Member 1 0 X 0 0 0 Douglas Beukelman Vice President of Financial Affairs 40 0 X 134654 0 0 Gregory Christy President 40 0 X 232531 0 0 Jay Wielenga Vice President for Advancement 40 0 X 103482 0 0 Jasper Lesage Provost 40 0 X 155165 0 0 Kenton Pauls Dean of Enrollment Management 40 0 X 55364 0 0 739648 0 0 4 1 1 0 0 0 0 0 0 319965 5729324 176854 6049289 Tuition and Fees 611310 30925580 30925580 0 0 Auxiliary Enterprises 611710 7973764 7973764 0 0 Sales and Service 611710 310465 310465 0 0 0 0 0 0 39209809 1412949 0 0 1412949 0 0 0 0 0 0 0 0 93826 0 9864 0 83962 0 83962 0 0 83962 32107701 0 31875561 0 232140 0 232140 0 0 232140 0 0 0 0 0 0 0 0 0 0 0 0 278017 206122 71895 71895 0 0 Athletic Camps 713940 63570 63570 0 0 Washer & Dryers 812310 26789 26789 0 0 Other Revenue 900099 28281 28281 0 0 0 0 0 0 118640 47178684 39400344 0 1729051 0 0 17636609 17636609 0 0 0 0 561824 160033 401791 0 0 0 0 0 12451525 10523058 1142930 785537 780479 640695 92643 47141 1749439 1407734 220547 121158 857165 695418 102517 59230 0 0 0 0 28927 0 28927 0 121529 12610 97778 11141 0 0 0 0 0 0 182694 0 182694 0 0 0 0 0 485399 344326 35624 105449 931513 618720 283806 28987 319365 294795 20971 3599 0 0 0 0 759837 299082 460755 0 859645 779694 59723 20228 0 0 0 0 136308 120593 12717 2998 138658 0 138658 0 0 0 0 0 2764340 2764340 0 0 404531 212796 191735 0 Activities 326212 268380 40806 17026 Outside Instruction 467466 467466 0 0 Library Acquistions 213265 213265 0 0 Food Service 2214195 2214195 0 0 1982732 1325661 602913 54158 46373657 40999470 4117535 1256652 447958 165652 9824625 8959425 8816087 9494107 90283 74643 0 0 0 0 2469617 2456527 35027 42605 170347 96654 104623951 40440060 63204416 64183891 45906162 44890125 463283 1131160 0 0 0 0 2842493 1291254 134270298 132786043 3051376 3858686 1459133 1442164 460960 302917 4057000 3360000 0 0 0 0 0 0 0 0 2201466 2494953 11229935 11458720 X 79719929 80034802 22479416 19916327 20841018 21376194 123040363 121327323 134270298 132786043 X 805027 -2176539 0 0 0 -341528 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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. 46731119 481090 -1455388 1292164 298550 0 44166107 46684431 748246 1733467 2110025 325000 0 46731119 43319941 727144 6226174 1780464 1808364 0 46684431 43417394 801069 7811358 736638 7973242 0 43319941 42660289 658026 -950861 -519331 -530609 0 43417394 0.102 0.472 0.426 0 0 3843877 6879953 10723830 0 78847644 29319669 49527975 0 0 0 0 0 13905877 10148482 3757395 0 1146600 971909 174691 64183891 0 Student Deposits 412980 Advance Payments 443729 Miscellaneous Liabilities 543008 Annuity Payable 1095236 2494953 27429031 -2176539 0 0 -17596542 -19773081 47202112 182694 -206122 -23428 47178684 29142071 0 0 0 816820 816820 28325251 182694 17865712 18048406 46373657 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 - $17,596,542 Schedule D, Part XI, Line 4b Cost of Goods Sold - $206,122 Schedule D, Part XII, Line 2d Cost of Goods Sold $206,122, plus Non-capitalized plant expenditures $610,698. Schedule D, Part XII, Line 4b Student Scholarships $17,596,542, plus computer equipment capitalized $129,284, plus books capitalized $21,741, plus other equipment capitalized $118,145 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 Teacher Quality Enhancement Grants. Northwestern College students also receive state funds through the Iowa Tuition Grant. Central America and the Caribbean 0 0 Program Services Cross Cultural Experience 40600 East Asia and the Pacific 0 0 Program Services Cross Cultural Experience 10600 Russia and the newly independent States 0 0 Program Services Cross Cultural Experience 4400 Sub-Saharan Africa 0 0 Program Services Cross Cultural Experience 15100 Europe (including Iceland and Greenland) 0 0 Program Services Cross Cultural Experience 129538 0 0 200238 0 0 0 0 0 0 1 Academic Grants 955 8685129 Activity Awards 894 3470423 Diversity Grants 54 417576 Endowed Scholarships 678 1240429 Federal Grants 306 185029 Gift Sponsored Grants 139 254393 Institutional Grants 1741 3343563 Faculty Research Grants 13 40067 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 1 0 0 0 0 0 0 1 0 Douglas Beukelman Vice President of Financial Affairs 134437 0 0 0 217 0 9411 0 4797 0 148862 0 0 0 Jasper Lesage Provost 155088 0 0 0 77 0 10856 0 0 0 166021 0 0 0 Gregory Christy President 201282 0 30000 0 1249 0 14090 0 12095 0 258716 0 0 0 Karen Barker Faculty Representative 58311 0 0 0 141 0 4082 0 3533 0 66067 0 0 0 Jay Wielenga Vice President for Advancement 103327 0 0 0 155 0 7233 0 218 0 110933 0 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 line3, 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 4 One of the individuals listed in Form 990, Part VII, Section A, line 1a entered into a severance agreement effective June 30, 2015. This individual's severance payments were paid over the 6 months ending December 31, 2015 and are included in the reportable compensation in Form 990, Part VII, Section A, line 1a. 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 2006-12-28 2800000 Remodel Student Center 0 0 0 B City of Orange City 426005071 2010-11-15 3500000 Student Housing 0 0 0 A 2465000 0 2800000 0 0 0 0 0 0 2800000 0 0 2007 0 0 1 1 B 875000 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 B 0 0 0 0 0 0 0 1 0 1 A 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 1 A 1 Gregory Christy President 7300 Housing President's Home Not Required Not Required 83500 Academic Scholarships Student Financial Aid Not Required Not Required 20500 Institutional Grants Student Financial Aid Not Required Not Required 39750 Activity Awards Student Financial Aid Not Required Not Required 28700 Endowed Scholarships Student Financial Aid X 1 1171 Invoices X 13 162677 Stock Quotes X Music Supplies 2 3965 Invoices X Travel 3 3282 Invoices X Concrete 1 5684 Invoices X Nursing Equipment 1 75 Invoices 0 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) 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 make 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 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, 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 $129,284; plus books capitalized of $21,741, plus other funds capitalized of $118,145; less non-capitalized plant expenditures of $610,698.