2015-01-20T13:58:31-07:00 2014-06-30 990 2013-07-01 420698196 NORTHWESTERN COLLEGE NORT 7127077121 101 7th Street SW Orange City IA 51041 Douglas Beukelman V President for Financial Affairs 7127077121 2015-01-20 2013 2016-02-25 16:41:14Z Douglas Beukelman 101 7th Street SW Orange City IA 51041 58269860 0 X www.nwciowa.edu X 1883 IA Institution of Higher Education providing postsecondary educational services 31 20 1369 110 0 0 4511235 6440542 38420863 38567073 3897994 5897602 378004 330391 47208096 51235608 15715185 16199826 0 0 16539846 15625168 0 0 1428871 11566842 12098202 43821873 43923196 3386223 7312412 119810503 127695696 13925485 12290768 105885018 115404928 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 33710796 16199826 43210052 Higher Education: Providing educational opportunities & service to 1,233 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. 4800822 0 8025556 Higher Education: Providing sales & services of auxiliary enterprises (room & board) to 1,019 students. Providing textbooks & sundry supplies to 1,233 students. Both are essential components of the primary purpose of providing educational service. 0 0 0 38511618 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 2398 0 1 1369 1 0 0 0 0 0 1 1 0 0 0 1 1 0 X 31 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X Douglas Beukelman 7127077121 101 7th St SW Orange City IA 51041 Robert Wei Board Member 1 0 X 0 0 0 Dr Jeff VanDerWerff Board Member 40 0 X 54706 0 0 Rev Steven Vander Molen Board Member 1 0 X 0 0 0 Linda Van Peursem Board Member 1 0 X 0 0 0 Wayne Van Heuvelen Board Member 1 0 X 0 0 0 Kurt Dykstra Board Member 1 0 X 0 0 0 Brad De Jong Legal Counsel 2 0 X 0 0 0 Anita Bomgaars Board Member, Secretary 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 Dale Den Herder Board Member 1 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 Stephen Breen Board Member 1 0 X 0 0 0 Rev Timothy Breen Board Member 1 0 X 0 0 0 Adrie Groeneweg Board Member 1 0 X 0 0 0 Julie Hulstein Board Member 2 0 X 0 0 0 Albert Okine Board Member 1 0 X 0 0 0 Rev Mike Pitsenberger 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 James Plagge Board Member 1 0 X 0 0 0 Tricia Vermeer Board Member 1 0 X 0 0 0 Douglas Beukelman Vice President of Financial Affairs 40 0 X 131535 0 0 Gregory Christy President 40 0 X 226807 0 0 Jasper Lesage Provost 40 0 X 115052 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 1 0 X 0 0 0 Rev Jon Opgenorth Board Member 1 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 Doug Zylstra Board Member 1 0 X 0 0 0 Jay Wielenga Vice President for Advancement 40 0.00 X 100222 0 0 Kenton Pauls Dean of Enrollment Management 40 0 X 100199 0 0 728521 0 0 6 0 1 0 0 0 0 0 0 666206 5774336 161807 6440542 Tuition and Fees 611310 30211163 30211163 0 0 Auxiliary Enterprises 611710 8025556 8025556 0 0 Sales and Service 611710 330354 330354 0 0 0 0 0 0 38567073 3409425 0 0 3409425 0 0 0 0 0 0 0 0 121711 0 6515 0 115196 0 115196 0 0 115196 9269513 0 6781336 0 2488177 0 2488177 0 0 2488177 0 0 0 0 0 0 0 0 0 0 0 0 329105 246401 82704 82704 0 0 Athletic Camps 713940 61491 61491 0 0 Washer and Dryers 812310 28683 28683 0 0 Other Revenue 900099 42317 42317 0 0 0 0 0 0 132491 51235608 38782268 0 6012798 0 16199826 16199826 0 0 583314 189426 393888 0 12216048 10138599 1163292 914157 727753 605338 67656 54759 1274089 1033640 148348 92101 823964 666010 98958 58996 0 8907 8907 91250 11536 79714 0 0 178251 178251 0 0 495739 363169 4853 127717 1064751 727132 288373 49246 306228 280908 22014 3306 0 0 0 0 875649 361470 514179 0 960806 866434 48918 45454 0 143897 129243 12882 1772 193209 193209 0 2669986 2669986 333175 177936 155239 Activities 242223 187048 31026 24149 Outside Instruction 481951 481951 0 0 Library Acquisitions 228676 228676 0 0 Food Service 2289909 2289909 0 0 1533595 903381 573000 57214 43923196 38511618 3982707 1428871 1932494 184022 10744338 11241018 2576213 2248735 101879 87353 0 0 0 0 2524008 2515652 37490 46802 52812 43532 98042758 36479034 49645955 61563724 40350656 44759648 815133 845614 11029525 4159596 119810503 127695696 4110931 3230242 1456389 1466823 777046 619003 5465000 4742000 0 0 0 0 0 0 0 0 2116119 2232700 13925485 12290768 X 68854180 72372458 17560617 22950758 19470221 20081712 105885018 115404928 119810503 127695696 X 7312412 2059895 0 0 0 147603 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. 43319941 727144 6226174 1780464 1808364 0 46684431 43417394 801069 7811358 736638 7973242 0 43319941 42660289 658026 -950861 -519331 -530609 0 43417394 35448157 716493 5708819 -786820 0 0 42660289 31730978 802348 3479580 564749 0 0 35448157 0.113 0.419 0.468 0 0 4396543 6688559 11085102 0 71944848 25720304 46224544 0 0 0 0 0 13453243 9404549 4048694 0 1559565 1354181 205384 61563724 0 Student Deposits 506412 Advance Payments 13850 Miscellaneous Liabilities 596348 Annuity Payable 1116090 2232700 37230790 2059895 0 0 -16132863 -14072968 51303758 178251 -246401 -68150 51235608 27710880 0 0 0 292566 292566 27418314 178251 16326631 16504882 43923196 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 $16,132,863 Schedule D, Part XI, Line 4b Cost of Goods Sold $246,401 Schedule D, Part XII, Line 2d Cost of Goods Sold $246,401, non-capital plant expenditure $46,165. Schedule D, Part XII, Line 4b Student Scholarships $ 16,132,863, Computer Equipment Capitalized $ 146,036, and Books and Other Equipment Capitalized $47,732. 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 handbooks, college catalog, as well as in admissions pamphlets and application. Schedule E, Part I, Line 6 Northwestern College receives Title IV funds. 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 43507 East Asia and the Pacific 0 0 Program Services Cross Cultural Experience 6475 Europe (including Iceland and Greenland) 0 0 Program Services Cross Cultural Experience 193162 Middle East and North Africa 0 0 Program Services Cross Cultural Experience 120315 Russia and the newly independent States 0 0 Program Services Cross Cultural Experience 3025 South America 0 0 Program Services Cross Cultural Experience 53585 South Asia 0 0 Program Services Cross Cultural Experience 4271 Sub-Saharan Africa 0 0 Program Services Cross Cultural Experience 48371 0 0 472711 0 0 0 0 0 0 1 Academic Grants 995 7024076 Activity Awards 825 3198912 Diversity Grants 52 435071 Endowed Scholarships 580 782523 Federal Grants 374 185029 Gift Sponsored Grants 98 141959 Institutional Grants 1762 4365293 Faculty Research Grants 20 66963 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 our campus 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 130324 0 1000 0 211 0 9123 0 3931 0 144589 0 0 0 Jasper Lesage Provost 113870 0 1000 0 182 0 7971 0 3902 0 126925 0 0 0 Gregory Christy President 180572 0 45000 0 1235 0 12640 0 11239 0 250686 0 0 0 Dr Jeff VanDerWerff Board Member 49430 0 1000 0 4276 0 3460 0 3806 0 61972 0 0 0 Jay Wielenga Vice President for Advancement 99074 0 1000 0 148 0 6935 0 3869 0 111026 0 0 0 Kenton Pauls Dean of Enrollment Management 98291 0 1750 0 158 0 6880 0 3878 0 110957 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 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 Bonus paid to president based upon board decision and approved by Board of Trustees. 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 1833000 0 2800000 0 0 0 0 0 0 2800000 0 0 2007 0 0 1 1 B 525000 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 B 1 Gregory Christy President 7300 Housing President's Home Not Required Not Required 77250 Academic Scholarships Student Financial Aid Not Required Not Required 56493 Institutional Grants Student Financial Aid Not Required Not Required 45300 Activity Awards Student Financial Aid Not Required Not Required 18500 Endowed Scholarships Student Financial Aid X 3 11469 FMV by Donor & Art Dept X 431 Invoice X 12 133386 Stock Quotes-High/Low X Travel 16 9021 Invoices X Science Supplies 1 7500 Invoice 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 for 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 the Vice President of Consistory of an entity that employs Tim Breen (Board member). Martin Guthmiller (Board Chairman) is a brother to Jeff Guthmiller who is an employee of the College. JeffreyVanDer Werff (Board member) is a cousin to Douglas Zylstra (Board member). Stephen Breen (Board member) is the father of Timothy Breen (Board member). Dale Den Herder (Board member) is an officer and stockholder of a bank which holds deposits and loans with Adrie Groeneweg (Board member) and Julie Hulstein (Board member). 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, with 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 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 $146,036 plus Books and Other Funds capitalized $47,732 less non-capitalized plant expenditures of $46,165