NORTHWEST NAZARENE UNIVERSITY INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- NORTHWEST NAZARENE UNIVERSITY INC (EIN 82-0200907)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-03-31
- IRS object ID
- 201500909349300210
- Schema version
- 2013v4.0
- 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
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-03-31T09:27:30-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820200907 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST NAZARENE UNIVERSITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 2084678523 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 623 S UNIVERSITY BLVD | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83686 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID S TARRANT | PersonNm |
| Person Title | VP OF FINANCIAL AFFAIRS | PersonTitleTxt |
| Phone | 2084678523 | PhoneNum |
| Signature | 2015-03-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LARRY ADAMS | PreparerPersonNm |
| PTIN | P01314654 | PTIN |
| Phone | 6123764500 | PhoneNum |
| Preparation | 2015-03-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR DAVID ALEXANDER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 623 S UNIVERSITY BLVD | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83686 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $96,782,305 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NNU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1913 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF NORTHWEST NAZARENE UNIVERSITY IS THE TRANSFORMATION OF THE WHOLE PERSON. CENTERED IN JESUS CHRIST, THE NNU EDUCATION INSTILLS HABITS OF HEART, SOUL, MIND, AND STRENGTH TO ENABLE EACH STUDENT TO BECOME GOD'S CREATIVE AND REDEMPTIVE AGENT IN THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 40 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 34 | VotingMembersIndependentCnt |
| Total Employee | 1284 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $229,522 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$20,026 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,783,080 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,756,471 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $41,107,524 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $42,686,542 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,901,085 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,664,828 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,024,581 | PYOtherRevenueAmt |
| CY Other Revenue | $1,324,630 | CYOtherRevenueAmt |
| PY Total Revenue | $55,816,270 | PYTotalRevenueAmt |
| CY Total Revenue | $64,432,471 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $11,894,146 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,826,511 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $23,115,582 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $23,363,713 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,548,240 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,871,231 | PYOtherExpensesAmt |
| CY Other Expenses | $17,064,086 | CYOtherExpensesAmt |
| PY Total Expenses | $49,880,959 | PYTotalExpensesAmt |
| CY Total Expenses | $53,254,310 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,935,311 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $11,178,161 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $96,979,242 | TotalAssetsBOYAmt |
| Total Assets EOY | $118,664,028 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,793,515 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,313,150 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $72,185,727 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $86,350,878 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF NORTHWEST NAZARENE UNIVERSITY (NNU) IS THE TRANSFORMATION OF THE WHOLE PERSON. CENTERED IN JESUS CHRIST, THE NNU EDUCATION INSTILLS HABITS OF HEART, SOUL, MIND, AND STRENGTH TO ENABLE EACH STUDENT TO BECOME GOD'S CREATIVE AND REDEMPTIVE AGENT IN THE WORLD. NORTHWEST NAZARENE UNIVERSITY IS A CHRISTIAN UNIVERSITY OF THE LIBERAL ARTS, ADULT, PROFESSIONAL, AND GRADUATE STUDIES. THE UNIVERSITY IS GROUNDED IN THE WESLEYAN-HOLINESS TRADITION AND IS AN EDUCATIONAL EXPRESSION OF THE NORTHWEST REGION OF THE CHURCH OF THE NAZARENE. NORTHWEST NAZARENE UNIVERSITY IS FOUNDED UPON BELIEF IN AND RELATIONSHIP WITH THE ONE TRIUNE GOD - FATHER, SON, AND HOLY SPIRIT. THEREFORE, WE SEEK TO BUILD OUR LIVES AND THE PRACTICES OF THE UNIVERSITY UPON THE KINGDOM OF GOD AS REVEALED IN JESUS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $31,934,419 | ExpenseAmt |
| Grant | $12,826,511 | GrantAmt |
| Revenue | $38,765,207 | RevenueAmt |
| Desc | INSTRUCTIONAL SERVICES AND ORGANIZED RESEARCH: NORTHWEST NAZARENE UNIVERSITY, A CHRISTIAN COMPREHENSIVE UNIVERSITY, OFFERS MORE THAN 60 AREAS OF STUDY, 19 MASTER'S DEGREES IN SEVEN DIFFERENT DISCIPLINES, TWO DOCTORAL DEGREES, ACCELERATED DEGREE PROGRAMS, CONCURRENT CREDIT FOR HIGH SCHOOL STUDENTS, AND A VARIETY OF CONTINUING EDUCATION CREDITS. IN ADDITION TO ITS 85-ACRE CAMPUS LOCATED IN NAMPA, IDAHO, THE UNIVERSITY OFFERS PROGRAMS ONLINE AS WELL AS IN BOISE, IDAHO FALLS, TWIN FALLS, AND IN COOPERATION WITH PROGRAMS IN TEN COUNTRIES. FOUNDED IN 1913, THE UNIVERSITY SERVES OVER 2,000 UNDERGRADUATE AND GRADUATE STUDENTS, MORE THAN 6,000 CONTINUING EDUCATION STUDENTS, AND OVER 2,000 HIGH SCHOOL STUDENTS THROUGH THE CONCURRENT CREDIT PROGRAM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,814,960 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $244,832 | RevenueAmt |
| Desc | ACADEMIC SUPPORT AND STUDENT SERVICES:LIBRARY SERVICES: NNU'S LIBRARY RESOURCES ARE EXCELLENT AND MOST ARE DELIVERED VIA THE WEB WITH ACCESS TO LIBRARIES ACROSS THE COUNTRY AND AROUND THE WORLD.MARKETING AND MEDIA: NNU'S OFFICE OF MARKETING AND MEDIA IS RESPONSIBLE FOR HELPING THE UNIVERSITY TELL ITS STORY THAT NNU SEEKS A MORE EXCELLENT WAY; A WAY ROOTED IN LOVE. THE AUDIENCE FOR THIS STORY INCLUDES PROSPECTIVE STUDENTS, DONORS, ALUMNI, THE COMMUNITY, MEDIA AND FACULTY AND STAFF. THE OFFICE OFFERS ITS SERVICES ACROSS CAMPUS IN MARKETING, BRANDING, RESEARCH OR EXPERTISE IN CONTENT DEVELOPMENT, DESIGN, PHOTOGRAPHY, AND MEDIA RELATIONS, TO HELP EACH DEPARTMENT TELL ITS OWN PART OF THE NNU STORY.ACADEMIC SUPPORT CENTER: PROVIDES A VARIETY OF SERVICES TO ALL NNU STUDENTS, INCLUDING WRITING CONSULTING, SUBJECT AREA TUTORING BY PEERS, AND COURSES FOR CREDITS.TECHNOLOGY AND MEDIA RESOURCES (TMR): OFFERS COMPUTER TECHNICAL SUPPORT TO THE NNU CAMPUS AND A WIDE VARIETY OF AUDIO/VISUAL SERVICES TO THE CAMPUS, AREA CHURCHES, AND THE COMMUNITY. SERVICES OFFERED INCLUDE MAKING COPIES, TRANSPARENCIES, PROVIDING MATERIALS NEEDED TO PRODUCE INSTRUCTIONAL MATERIALS AND SIGNS, LAMINATING, AUDIO AND VIDEO RECORDING AND DUPLICATING, PHOTOGRAPHY, SENDING AND RECEIVING FAXES, AND OTHER RELATED SERVICES. TMR MAINTAINS A LARGE INVENTORY OF MEDIA EQUIPMENT THAT IS AVAILABLE FOR CLASSROOM INSTRUCTION, FOR STUDENT ASSIGNMENTS, AND FOR USE BY OTHER MEMBERS OF THE CAMPUS COMMUNITY.STUDENT DEVELOPMENT: THE OFFICE OF STUDENT DEVELOPMENT IS CHARGED WITH TAKING CARE OF EVERY ASPECT OF THE STUDENT EXPERIENCE AT NNU. IT INCLUDES RESIDENTIAL LIFE, STUDENT GOVERNMENT, SPIRITUAL LIFE, THE CAMPUS WELLNESS CENTER, MULTICULTURAL AFFAIRS, INTRAMURAL ATHLETICS, AND THE CAREER CENTER.INTERCOLLEGIATE ATHLETICS: NNU IS A MEMBER OF THE GREAT NORTHWEST ATHLETIC CONFERENCE (GNAC), COMPRISED OF TEN NCAA DIVISION II SCHOOLS. SPORTS OFFERED AT NNU INCLUDE MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S CROSS COUNTRY, MEN'S AND WOMEN'S TRACK AND FIELD, MEN'S AND WOMEN'S SOCCER, MEN'S AND WOMEN'S GOLF, MEN'S BASEBALL, WOMEN'S SOFTBALL AND WOMEN'S VOLLEYBALL. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,960,007 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $4,856,412 | RevenueAmt |
| Desc | AUXILIARY SERVICES:FOOD SERVICES: MEALS ARE PROVIDED AT NORTHWEST NAZARENE UNIVERSITY BY SODEXO, INC. AND AFFILIATES. MOST STUDENTS LIVING ON CAMPUS ARE REQUIRED TO CARRY A MEAL PLAN. MEAL PLAN OPTIONS ARE BASED ON THE RESIDENCE HALL BEING LIVED IN. APPROXIMATELY 684 STUDENTS WERE ENROLLED IN SOME TYPE OF MEAL PLAN ON CAMPUS.STUDENT HOUSING: SEVEN RESIDENCE HALLS PROVIDE A VARIETY OF RESIDENTIAL SETTINGS, FROM THE TRADITIONAL CULVER, DOOLEY, FORD, AND SUTHERLAND HALLS, WHICH TYPICALLY HOUSE UNDERCLASSMEN, TO THE CORLETT, OLSEN AND KIRKEIDE APARTMENT COMPLEXES, WHICH PROVIDE THE ADDED AMENITIES OF APARTMENT-STYLE LIVING ALONG WITH THE TRADITIONAL BENEFITS AND CONVENIENCE OF ON-CAMPUS LIVING. ALL SEVEN FACILITIES COMBINE FOR A TOTAL CAPACITY OF MORE THAN 800 STUDENTS. ALL UNMARRIED STUDENTS WHO DO NOT HAVE SENIOR STANDING OR ARE LESS THAN 23 YEARS OF AGE ARE REQUIRED TO LIVE IN ONE OF THE RESIDENCE HALLS UNLESS THEY ARE SPECIFICALLY GRANTED AN EXCEPTION.ON-CAMPUS BOOKSTORE: LOCAL ON-CAMPUS AND ON-LINE BOOKSTORE SERVING THE NEEDS OF STUDENTS, FACULTY, STAFF, PARENTS, AND ALUMNI OF NORTHWEST NAZARENE UNIVERSITY. AN ASSORTMENT OF ITEMS IS AVAILABLE TO SUPPORT THE ACADEMIC CAREER AND SCHOOL SPIRIT.CONFERENCES AND EVENTS: HANDLES RENTALS/PLANNING FOR EVENTS, CONFERENCES, CAMPS, ETC., HELD IN THE PERFORMING ARTS CENTER AS WELL AS OTHER AREAS ACROSS CAMPUS.RESIDENTIAL RENTALS: OVER THE PAST SEVERAL YEARS, THE UNIVERSITY HAS PURCHASED VARIOUS PROPERTIES THAT ARE IN THE VICINITY OF THE MAIN CAMPUS. THESE PROPERTIES ARE TO BE USED, ACCORDING TO THE CAMPUS MASTER PLAN, FOR FUTURE EXPANSION OF THE CAMPUS. DEPENDING ON THE CONDITION OF THE HOMES ON THESE PROPERTIES, THEY HAVE EITHER BEEN DEMOLISHED OR TURNED INTO RENTAL PROPERTIES UNTIL SUCH TIME AS THEY ARE NEEDED FOR CAMPUS EXPANSION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $45,709,386 | 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5871 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1284 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 40 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 34 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHIRLEY J HAIDLE CONTROLLER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2084678523 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 623 S UNIVERSITY BLVD | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83686 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DR DAVID ALEXANDER | ||||||||
| PRESIDENT | 50.00 | 5.00 | Yes (X) | Yes (X) | $148,213 | $0 | $25,004 | |
| RANDY CRAKER | ||||||||
| CHAIRMAN | 1.00 | 0.50 | Yes (X) | Yes (X) | $3,372 | $0 | $0 | |
| STAN REEDER | ||||||||
| VICE CHAIRMAN | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID SLONAKER | ||||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JEFF ALEXANDER | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BRAD ARNESEN | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| VIRGIL ASKREN | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RICK BARTON | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK BODENSTAB | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KEN BORBE | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN BORGER | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $3,308 | $0 | $0 | ||
| TOM BOURNE | ||||||||
| TRUSTEE | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| BILL BOWERS | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RICH CANTWELL | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JEREMY CARR | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL CARR | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN FITCH | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL HARTLEY | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TROY JOHNSON | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JAN MCINTIRE | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LIZ OTT | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID RALPH | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NINA RATTLE | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MINNIE RICHARDS | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ALAN SCOTT | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC SEANEY | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| J SCOTT SHAW | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAWN SIEGFREID | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIE SIEVERS | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOY STREIGHT | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BRAD SWARTZENTRUBER | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL VAUGHN | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE WALDEN | ||||||||
| TRUSTEE | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| BOB WALKER | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TIM WESTERBERG | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVE WESTMARK | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHAD WILKS | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUG WILSON | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE ZAHARE | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY KESTER | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID S TARRANT | ||||||||
| VP FOR FINANCE (CFO) | 50.00 | 5.00 | Yes (X) | $104,249 | $0 | $51,222 | ||
| WILLIAM RAPP | ||||||||
| ATHLETIC DIRECTOR | 40.00 | 0.00 | $108,240 | $0 | $42,879 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $367,382 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $119,105 | 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 |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO INC & AFFILIATES | |||||
| 4880 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | BOARD/CATERING/FACILITIES | $2,336,359 |
| CAPITAL EDUCATION LLC | |||||
| 200 WACKER DR STE 1600 | CHICAGO | IL | 60606 | RECRUITING SERVICES | $605,885 |
| HILL CONSTRUCTION CO LLC | |||||
| 760 E KING ST STE 107 | MERIDIAN | ID | 83642 | BUILDING CONSTRUCTION | $556,460 |
| EARL SWENSON ASSOCIATES INC | |||||
| PO BOX 410628 | NASHVILLE | TN | 37241 | ARCHITECTURAL SERVICES | $391,746 |
| ROYALL & COMPANY | |||||
| 1920 E PARHAM RD | RICHMOND | VA | 23228 | MARKETING SERVICES | $213,632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,326,485 | GovernmentGrantsAmt |
| All Other Contributions | $16,429,986 | AllOtherContributionsAmt |
| Noncash Contributions | $380,490 | NoncashContributionsAmt |
| Total Contributions | $17,756,471 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $38,349,306 | $38,349,306 |
| AUXILIARY SERVICES | 611710 | $4,024,729 | $4,024,729 |
| STUDENT GOVT RECEIPTS | 611710 | $244,832 | $244,832 |
| OTHER STUDENT FEES | 611710 | $67,675 | $67,675 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $42,686,542 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $807,778 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$19,252 | UnrelatedBusinessRevenueAmt |
| Exclusion | $827,030 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $301,208 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $96,882 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $204,326 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $204,326 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $204,326 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,320,940 | SecuritiesAmt |
| Other | $50,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $31,452,004 | SecuritiesAmt |
| Other | $61,886 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,868,936 | SecuritiesAmt |
| Other | -$11,886 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,857,050 | TotalRevenueColumnAmt |
| Exclusion | $1,857,050 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $878,701 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $739,062 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $139,639 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $139,639 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| OTHER SERVICES | 900099 | $967,452 | $248,774 | $718,678 |
| STUDENT LOAN INTEREST | 900099 | $13,213 | $13,213 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $980,665 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,432,471 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,030,507 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $229,522 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,415,971 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,826,511 | TotalAmt |
| Program Services | $12,826,511 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,611 | TotalAmt |
| Program Services | $37,331 | ProgramServicesAmt |
| Management And General | $247,283 | ManagementAndGeneralAmt |
| Fundraising | $55,997 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,333 | TotalAmt |
| Program Services | $261,333 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,161,813 | TotalAmt |
| Program Services | $14,097,778 | ProgramServicesAmt |
| Management And General | $1,136,843 | ManagementAndGeneralAmt |
| Fundraising | $927,192 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,002,493 | TotalAmt |
| Program Services | $867,337 | ProgramServicesAmt |
| Management And General | $73,835 | ManagementAndGeneralAmt |
| Fundraising | $61,321 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,418,328 | TotalAmt |
| Program Services | $3,820,341 | ProgramServicesAmt |
| Management And General | $350,810 | ManagementAndGeneralAmt |
| Fundraising | $247,177 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,179,135 | TotalAmt |
| Program Services | $1,014,417 | ProgramServicesAmt |
| Management And General | $101,538 | ManagementAndGeneralAmt |
| Fundraising | $63,180 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,815 | TotalAmt |
| Management And General | $19,815 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,163 | TotalAmt |
| Program Services | $3,625 | ProgramServicesAmt |
| Management And General | $81,538 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,671 | TotalAmt |
| Management And General | $80,671 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,965,451 | TotalAmt |
| Program Services | $3,472,412 | ProgramServicesAmt |
| Management And General | $354,888 | ManagementAndGeneralAmt |
| Fundraising | $138,151 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $664,765 | TotalAmt |
| Program Services | $158,874 | ProgramServicesAmt |
| Management And General | $50,119 | ManagementAndGeneralAmt |
| Fundraising | $455,772 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,748,311 | TotalAmt |
| Program Services | $1,419,541 | ProgramServicesAmt |
| Management And General | $118,815 | ManagementAndGeneralAmt |
| Fundraising | $209,955 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $828,358 | TotalAmt |
| Program Services | $319,287 | ProgramServicesAmt |
| Management And General | $467,947 | ManagementAndGeneralAmt |
| Fundraising | $41,124 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,574,577 | TotalAmt |
| Program Services | $2,354,421 | ProgramServicesAmt |
| Management And General | $146,452 | ManagementAndGeneralAmt |
| Fundraising | $73,704 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,819,167 | TotalAmt |
| Program Services | $1,596,115 | ProgramServicesAmt |
| Management And General | $164,210 | ManagementAndGeneralAmt |
| Fundraising | $58,842 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,406 | TotalAmt |
| Program Services | $227,359 | ProgramServicesAmt |
| Management And General | $6,012 | ManagementAndGeneralAmt |
| Fundraising | $5,035 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $485,695 | TotalAmt |
| Management And General | $485,695 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,025,293 | TotalAmt |
| Program Services | $1,891,384 | ProgramServicesAmt |
| Management And General | $117,847 | ManagementAndGeneralAmt |
| Fundraising | $16,062 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,439 | TotalAmt |
| Program Services | $76,252 | ProgramServicesAmt |
| Management And General | $194,187 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BOND ISSUANCE COSTS W/O | $627,649 | $0 | $627,649 | $0 |
| BAD DEBT EXPENSE | $397,378 | $397,378 | $0 | $0 |
| ENTERTAINMENT/RECEPTION | $343,936 | $153,633 | $87,454 | $102,849 |
| EQUIPMENT RENTAL/REPAIR | $273,898 | $266,855 | $2,475 | $4,568 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $615,114 | TotalAmt |
| Program Services | $447,202 | ProgramServicesAmt |
| Management And General | $80,601 | ManagementAndGeneralAmt |
| Fundraising | $87,311 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,254,310 | TotalAmt |
| Program Services | $45,709,386 | ProgramServicesAmt |
| Management And General | $4,996,684 | ManagementAndGeneralAmt |
| Fundraising | $2,548,240 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,987,336 | BOYAmt |
| EOY | $13,075,621 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $7,813,511 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,042,790 | BOYAmt |
| EOY | $2,358,522 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $728,290 | BOYAmt |
| EOY | $622,354 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,256,939 | BOYAmt |
| EOY | $2,942,783 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,637 | BOYAmt |
| EOY | $282,518 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750,623 | BOYAmt |
| EOY | $270,549 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $77,381,932 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,750,089 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,829,062 | BOYAmt |
| EOY | $44,631,843 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,573,654 | BOYAmt |
| EOY | $34,260,067 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,085,256 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,532,911 | BOYAmt |
| EOY | $321,004 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,979,242 | BOYAmt |
| EOY | $118,664,028 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,239,124 | BOYAmt |
| EOY | $3,956,171 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,353,437 | BOYAmt |
| EOY | $1,467,691 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,870,000 | BOYAmt |
| EOY | $18,845,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,500 | BOYAmt |
| EOY | $94,794 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,328,454 | BOYAmt |
| EOY | $7,949,494 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,793,515 | BOYAmt |
| EOY | $32,313,150 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,848,270 | BOYAmt |
| EOY | $45,964,674 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,444,029 | BOYAmt |
| EOY | $16,176,712 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,893,428 | BOYAmt |
| EOY | $24,209,492 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,185,727 | BOYAmt |
| EOY | $86,350,878 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,979,242 | BOYAmt |
| EOY | $118,664,028 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $11,178,161 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,053,608 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $1,179,978 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$246,596 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Political Expenditures | $0 | PoliticalExpendituresAmt |
| Volunteer Hours | 0 | VolunteerHoursCnt |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $50,802,952 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $50,802,952 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $672,491 | 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 | $28,464,766 | BeginningYearBalanceAmt |
| Contributions | $1,336,546 | ContributionsAmt |
| Investment Earnings Or Losses | $4,789,647 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,044,196 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $247,996 | AdministrativeExpensesAmt |
| End Year Balance | $33,298,767 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,905,508 | BeginningYearBalanceAmt |
| Contributions | $865,253 | ContributionsAmt |
| Investment Earnings Or Losses | $2,808,014 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $873,893 | GrantsOrScholarshipsAmt |
| Other Expenditures | $9,037 | OtherExpendituresAmt |
| Administrative Expenses | $231,079 | AdministrativeExpensesAmt |
| End Year Balance | $28,464,766 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,990,664 | BeginningYearBalanceAmt |
| Contributions | $627,710 | ContributionsAmt |
| Investment Earnings Or Losses | -$583,987 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $918,805 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $210,074 | AdministrativeExpensesAmt |
| End Year Balance | $25,905,508 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,912,043 | BeginningYearBalanceAmt |
| Contributions | $929,836 | ContributionsAmt |
| Investment Earnings Or Losses | $4,746,563 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $398,822 | GrantsOrScholarshipsAmt |
| Other Expenditures | $8,892 | OtherExpendituresAmt |
| Administrative Expenses | $190,068 | AdministrativeExpensesAmt |
| End Year Balance | $26,990,664 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,421,770 | BeginningYearBalanceAmt |
| Contributions | $1,169,968 | ContributionsAmt |
| Investment Earnings Or Losses | $1,455,474 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $13,169 | AdministrativeExpensesAmt |
| End Year Balance | $21,912,043 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.10090 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.70230 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19680 | 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 | $186,889 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,931,219 | OtherCostOrOtherBasisAmt |
| Book Value | $3,118,108 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $574,262 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $44,448,199 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,320,550 | DepreciationAmt |
| Book Value | $28,701,911 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,905,614 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,487,896 | DepreciationAmt |
| Book Value | $3,417,718 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,335,749 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,941,643 | DepreciationAmt |
| Book Value | $9,394,106 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $44,631,843 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| NOTES/BONDS | $8,692,687 | F |
| MARKETABLE CDS | $3,142,569 | F |
| REAL ESTATE | $250,000 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $12,085,256 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE LOAN PROGRAMS | $2,984,444 |
| POST-RETIREMENT PAYABLE | $1,773,517 |
| CHARITABLE TRUST FUNDS PAYABLE | $2,111,086 |
| CAPITAL LEASE OBLIGATIONS | $78,701 |
| ANNUITIES PAYABLE | $1,001,746 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,949,494 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $54,714,148 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,053,608 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $907,115 | OtherRevenueAmt |
| Revenue Not Reported | $2,960,723 | RevenueNotReportedAmt |
| Revenue Subtotal | $51,753,425 | RevenueSubtotalAmt |
| Other Revenues Not Included | $12,679,046 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $12,679,046 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $64,432,471 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $41,699,625 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,124,361 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,124,361 | ExpensesNotReportedAmt |
| Expenses Subtotal | $40,575,264 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $12,679,046 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $12,679,046 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $53,254,310 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | COLLECTIONS OF VARIOUS ARTWORKS SUCH AS PRINTS, SCULPTURES, ETC., ARE HELD FOR PUBLIC EXHIBITION AS WELL AS FOR EDUCATION AND PRESERVATION FOR FUTURE GENERATIONS TO ENJOY. THERE ARE TWO INDOOR GALLERIES AND AN OUTDOOR SCULPTURE PARK AS WELL AS VARIOUS SCULPTURES SITUATED ACROSS THE 85-ACRE CAMPUS. |
| PART V, LINE 4: | ENDOWMENT FUNDS ARE BEING HELD FOR SCHOLARSHIPS, RESEARCH FELLOWSHIPS, AND MISCELLANEOUS USES AS SPECIFIED BY DONORS AT THE TIME THE FUNDS WERE ORIGINALLY DONATED TO THE UNIVERSITY. |
| PART X, LINE 2: | NORTHWEST NAZARENE UNIVERSITY AND NORTHWEST NAZARENE UNIVERSITY FOUNDATION ARE ORGANIZED AS IDAHO NONPROFIT CORPORATIONS AND HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND (VIII), AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER SECTIONS 509(A)(1) AND (3), RESPECTIVELY. EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITIES ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. EACH ENTITY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ENTITIES WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES WERE INCURRED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUES OF AFFILIATE REPORTED ON SEPARATE RETURN 30,770. LOSS ON DISPOSAL OF ASSETS 11,886. COST OF GOODS SOLD 739,062. RENTAL EXPENSES 96,882. CHANGE IN VALUE OF TRUSTS AND ANNUITIES 28,515. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COLLEGE FUNDED SCHOLARSHIPS 12,679,046. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES OF AFFILIATE REPORTED ON SEPARATE RETURN 13,306. COST OF GOODS SOLD 739,062. RENTAL EXPENSES 96,882. REDUCTION OF DONATED LAND VALUE 275,111. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | COLLEGE FUNDED SCHOLARSHIPS 12,679,046. |
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 | THE UNIVERSITY'S NONDISCRIMINATION POLICY IS INCLUDED ON THE APPLICATION FORM AND THE CATALOG IN ADDITION TO BEING PUBLISHED ON THE UNIVERSITY WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY IS THE RECIPIENT AND/OR SUBRECIPIENT OF SEVERAL FEDERAL GRANTS WHICH ARE LISTED IN THE ANNUAL A-133 SINGLE AUDIT REPORT. ADDITIONALLY, THE STATE OF IDAHO AND SOME OTHER STATES PROVIDE FINANCIAL AID FOR STUDENTS FROM THOSE STATES. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD & MISSION TRIPS | $6,347 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD & MISSION TRIPS | $8,413 |
| EUROPE | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD & MISSION TRIPS | $70,010 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD & MISSION TRIPS | $111 |
| NORTH AMERICA - CANADA AND MEXICO | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD & MISSION TRIPS | $16,324 |
| RUSSIA AND NEIGHBORING STATES | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD & MISSION TRIPS | $54 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD & MISSION TRIPS | $3,177 |
| SOUTH ASIA | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD & MISSION TRIPS | $312 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $104,748 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $104,748 | 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | ACCRUAL METHOD | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| SCHOLARSHIPS - GRADUATE | 108 | $163,088 | $0 | N/A | N/A |
| SCHOLARSHIPS - UNDERGRADUATE | 1628 | $12,515,960 | $0 | N/A | N/A |
| FELLOWSHIPS - RESEARCH STUDENTS | 74 | $147,463 | $0 | N/A | N/A |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | NORTHWEST NAZARENE UNIVERSITY MONITORS THE USE OF ITS GRANT FUNDS AS REQUIRED BY THE INDIVIDUAL GRANT PROGRAMS AND DONOR CRITERIA ESTABLISHED AT THE TIME OF THE ORIGINAL DONATION. THESE ARE MONITORED THROUGH THE ANNUAL AUDITING PROCESS AS WELL AS THROUGH FEDERAL AND STATE REPORTING REQUIREMENTS. ISIR/FAFSA AND HIGH SCHOOL TRANSCRIPTS SHOWING ELIGIBILITY FOR GRANTS ARE MAINTAINED IN THE STUDENT'S FILE FOR A PERIOD OF 7 YEARS AFTER THE STUDENT WITHDRAWS OR FINISHES THEIR PROGRAMS. GRANT AMOUNTS APPEAR ON THE AWARD LETTER IN THE FILE AS WELL AS ON THE INDIVIDUAL'S FINANCIAL AID RECORD IN THE DATABASE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR DAVID ALEXANDER | ||||||||||||||
| PRESIDENT | $144,488 | $0 | $1,668 | $0 | $2,057 | $0 | $13,143 | $0 | $11,861 | $0 | $173,217 | $0 | $0 | $0 |
| DAVID S TARRANT | ||||||||||||||
| VP FOR FINANCE (CFO) | $103,785 | $0 | $0 | $0 | $464 | $0 | $9,615 | $0 | $41,607 | $0 | $155,471 | $0 | $0 | $0 |
| WILLIAM RAPP | ||||||||||||||
| ATHLETIC DIRECTOR | $88,960 | $0 | $17,717 | $0 | $1,563 | $0 | $2,201 | $0 | $40,678 | $0 | $151,119 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | TRAVEL FOR COMPANIONS: DR. DAVID ALEXANDER - NOT INCLUDED IN TAXABLE INCOME, AS SPOUSE IS REQUIRED TO ACCOMPANY THE PRESIDENT ON UNIVERSITY BUSINESS TRIPS. TAX INDEMNIFICATION AND GROSS UP PAYMENTS: DR. DAVID ALEXANDER - BONUS WAS GROSSED UP TO ARRIVE AT THE NET BONUS THE BOARD APPROVED. |
| PART I, LINE 7 | THE ATHLETIC DIRECTOR'S EMPLOYMENT CONTRACT PROVIDES FOR AN ANNUAL BONUS THAT IS TIED TO PERFORMANCE. THE AMOUNT IS TO RANGE BETWEEN $10,000 AND $25,000 EACH YEAR AS DETERMINED BY THE RESULTS OF HIS ANNUAL PERFORMANCE EVALUATION. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PUBLIC FINANCE AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 273866124 | BondIssuerEIN |
| Bond Issued | 2013-12-20 | BondIssuedDt |
| Issue Price | $19,080,000 | IssuePriceAmt |
| Purpose | SEE PART VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $235,000 | RetiredAmt |
| Total Proceeds | $19,080,000 | TotalProceedsAmt |
| Capitalized Interest | $48,942 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $195,410 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $4,555,093 | CapitalExpendituresAmt |
| Other Spent Proceeds | $10,383,937 | OtherSpentProceedsAmt |
| Unspent | $3,945,560 | UnspentAmt |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I, BOND ISSUES: | FormAndLineReferenceDesc |
| Explanation | (A) ISSUER NAME: PUBLIC FINANCE AUTHORITY (F) DESCRIPTION OF PURPOSE: REFINANCE 2005 AND 2008 BONDS; CAPITAL IMPROVEMENTS | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $53,658 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIPS | TypeOfAssistanceTxt |
| Assistance Purpose | MERIT/NEED | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| JERRY HARRIS | |||
| BROTHER-IN-LAW OF TRUSTEE JEREMY CARR | $93,737 | EMPLOYMENT COMPENSATION | 0 |
| ANDREW CURRY | |||
| SON-IN-LAW OF PRESIDENT DAVID ALEXANDER | $39,309 | EMPLOYMENT COMPENSATION | 0 |
| CORAL MATTEI | |||
| SISTER OF TRUSTEE JOY STREIGHT | $38,570 | EMPLOYMENT COMPENSATION | 0 |
| KENTON LEE | |||
| SON-IN-LAW OF TRUSTEE MARK BODENSTAB | $35,468 | EMPLOYMENT COMPENSATION | 0 |
| SHERRI WALKER | |||
| DAUGHTER OF TRUSTEE STEPHEN BORGER | $44,522 | EMPLOYMENT COMPENSATION | 0 |
| KATHY JOHNSON | |||
| SISTER OF TRUSTEE DAVID SLONAKER | $9,727 | EMPLOYMENT COMPENSATION | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $380,490 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | STOCK MARKET QUOTES | MethodOfDeterminingRevenuesTxt |
| 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY REPORTS THE NUMBER OF CONTRIBUTORS ON PART I, COLUMN (B). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE FULL BOARD OF TRUSTEES COMES TOGETHER TWICE EACH YEAR, IN OCTOBER AND MARCH. FOR MATTERS THAT COME UP IN BETWEEN THESE TWO MEETINGS, THE BOARD HAS ESTABLISHED AN EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIRPERSON, THE VICE-CHAIRPERSON, THE SECRETARY OF THE BOARD, AND FIVE OTHER PERSONS ELECTED FROM AMONG THE MEMBERS OF THE BOARD OF TRUSTEES. REPRESENTATION INCLUDES FOUR LAY REPRESENTATIVES AND FOUR MINISTERIAL REPRESENTATIVES, AT LEAST ONE DISTRICT SUPERINTENDENT, AND AT LEAST ONE PASTOR. THE PRESIDENT OF THE UNIVERSITY IS A NON-VOTING, EX-OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT FOR THE UNIVERSITY WHEN THE BOARD OF TRUSTEES IN NOT IN SESSION. IN ADDITION, THE EXECUTIVE COMMITTEE OVERSEES THE WORK OF BOARD COMMITTEES AND SERVES AS THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES. NOTWITHSTANDING THE ABOVE, THE FOLLOWING MATTERS ARE RESERVED FOR THE BOARD OF TRUSTEES UNLESS DELEGATED TO THE EXECUTIVE COMMITTEE: PRESIDENTIAL SELECTION AND TERMINATION; CHANGES IN INSTITUTIONAL MISSION AND PURPOSE; CHANGES TO THE ARTICLES OF INCORPORATION AND/OR BYLAWS; INCURRING CORPORATE INDEBTEDNESS; SALE OF UNIVERSITY REAL PROPERTY; ADOPTION OF THE ANNUAL BUDGET; CONFERRAL OF DEGREES; AND OTHER POWERS EXPRESSLY RESERVED TO THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE REGULARLY REPORTS IT ACTIONS TO THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE DISTRICT ASSEMBLIES ON THE NORTHWEST USA REGION OF THE CHURCH OF THE NAZARENE SHALL ELECT, CONSISTENT WITH THE ARTICLES OF INCORPORATION AND THE BYLAWS OF THE UNIVERSITY, THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY PROPOSED AMENDMENTS TO THE UNIVERSITY'S ARTICLES OF INCORPORATION MUST BE RATIFIED BY A MAJORITY VOTE IN TWO-THIRDS OF THE DISTRICT ASSEMBLIES IN THE NORTHWEST USA REGION. |
| FORM 990, PART VI, SECTION B, LINE 11 | ONCE THE FORM 990 HAS BEEN PREPARED BY THE UNIVERSITY'S ACCOUNTING FIRM, IT IS REVIEWED BY THE CONTROLLER AND THE VP FOR FINANCE (CFO) FOR ANY MISSING AND/OR INACCURATE NUMBERS, STATEMENTS, ETC. WHEN MANAGEMENT IS SATISFIED THAT IT IS ACCURATE AND COMPLETE, AN ELECTRONIC COPY OF THE FORM AND ALL SCHEDULES IS EMAILED TO THE INDIVIDUALS ON THE AUDIT COMMITTEE FOR THEIR REVIEW. IF THE TIMING IS SUCH THAT IT CAN BE READILY REVIEWED AT A REGULARLY-SCHEDULED BOARD MEETING, THE AUDIT COMMITTEE DISCUSSES ANY QUESTIONS THEY HAVE WITH MANAGEMENT AND/OR THE ACCOUNTING FIRM AT THE MEETING. WHEN ALL QUESTIONS HAVE BEEN ANSWERED TO THEIR SATISFACTION, ALL OTHER TRUSTEES RECEIVE AN ELECTRONIC COPY OF THE RETURN BEFORE IT IS ELECTRONICALLY FILED WITH THE IRS. IF THE TIMING DOES NOT COINCIDE WITH A REGULARLY-SCHEDULED BOARD MEETING, THE MEMBERS OF THE AUDIT COMMITTEE DIRECT ANY QUESTIONS THEY HAVE TO THE CONTROLLER AND/OR CFO EITHER INDIVIDUALLY VIA EMAIL OR TELEPHONE OR A TELEPHONE CONFERENCE CALL MEETING IS HELD AT WHICH ALL OF THE COMMITTEE CAN DISCUSS ANY QUESTIONS THEY HAVE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD OF TRUSTEES SHALL, ANNUALLY, SIGN A STATEMENT CERTIFYING THAT THEY HAVE READ, UNDERSTAND, AND AGREE TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. IF THERE ARE ANY EXCEPTIONS, THEY ARE REQUIRED TO STATE THEM AND EXCUSE THEMSELVES FROM VOTING ON ANY BUSINESS RELATED TO THE AREA OF CONFLICT. ADDITIONALLY, ANY EMPLOYEES WHO REPORT DIRECTLY TO THE PRESIDENT OR A VICE PRESIDENT SHALL SIGN THE SAME STATEMENT, ALSO NOTING ANY EXCEPTIONS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE UNIVERSITY PRESIDENT'S SALARY IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THEY USE COMPARATIVE POSITION AND SALARY DATA FROM OTHER UNIVERSITIES OF SIMILAR SIZE AND DEMOGRAPHICS, SUCH AS SCHOOLS WITHIN THE COUNCIL FOR CHRISTIAN COLLEGES & UNIVERSITIES (CCCU) AND THE UNIVERSITY'S SEVEN SISTER NAZARENE UNIVERSITIES. THEIR RECOMMENDATION IS THEN TAKEN TO THE FULL BOARD OF TRUSTEES FOR THEIR APPROVAL. DETAILED MINUTES ARE KEPT OF ALL MEETINGS OF BOTH THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES. THIS PROCESS WAS LAST UNDERTAKEN DURING 2014 FOR DR. DAVID ALEXANDER, PRESIDENT. THE SALARIES OF THE OTHER OFFICERS ARE DETERMINED ANNUALLY USING COMPARATIVE POSITION AND SALARY DATA FROM OTHER UNIVERSITIES OF SIMILAR SIZE AND DEMOGRAPHICS. THE PRESIDENT MAKES A RECOMMENDATION TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. UPON THEIR REVIEW AND APPROVAL, IT IS TAKEN TO THE FULL BOARD OF TRUSTEES FOR A VOTE. DETAILED MINUTES ARE KEPT OF ALL MEETINGS OF BOTH THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES. THIS PROCESS WAS LAST UNDERTAKEN DURING 2014 FOR DAVID S. TARRANT, VP FOR FINANCE (CFO). |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THEY ARE AVAILABLE FOR REVIEW DURING REGULAR BUSINESS HOURS AND A COPY CAN BE OBTAINED WITHIN A REASONABLE TIME PERIOD. THE REQUESTOR MAY BE REQUIRED TO PAY THE COSTS OF REPRODUCING THE COPIES, IF NEEDED. |
| FORM 990, PART XI, LINE 9: | CHANGE IN PRESENT VALUE OF TRUSTS AND ANNUITIES 28,515. REDUCTION OF DONATED LAND VALUE -275,111. |
| FORM 990, PART XII, LINE 8: PRIOR PERIOD ADJUSTMENT | THE UNIVERSITY HAS RESTATED PREVIOUSLY REPORTED ACCOUNTS RECEIVABLE AND REVENUE AS OF AND FOR THE YEAR ENDED JUNE 30, 2013, TO CORRECT CERTAIN ERRORS THAT OCCURRED IN THE PRIOR YEAR. IN PRIOR YEARS, GRANTS RECEIVABLE WERE RECORDED ON A CASH BASIS RATHER THAN AN ACCRUAL BASIS. IN ADDITION, A CONTRIBUTION PREVIOUSLY THOUGHT TO BE PERMANENTLY RESTRICTED WAS RE-EVALUATED BY MANAGEMENT AND DETERMINED TO BE UNRESTRICTED AND THE NEGATIVE NET ASSET BALANCE IN THE FOUNDATION WAS RECLASSIFIED FROM TEMPORARILY RESTRICTED TO UNRESTRICTED. AS A RESULT OF THESE RESTATEMENTS, PREVIOUSLY REPORTED UNRESTRICTED NET ASSETS INCREASED BY $47,372, TEMPORARILY RESTRICTED NET ASSETS INCREASED BY $1,294,882, AND PERMANENTLY RESTRICTED NET ASSETS DECREASED BY $162,276. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST NAZARENE UNIVERSITY FOUNDATION INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 623 S UNIVERSITY BLVD | AddressLine1 |
| City | NAMPA | City |
| State | ID | State |
| ZIP Code | 83686 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820432900 | EIN |
| Primary Activities | PROVIDE SUPPORT TO NW NAZARENE UNIVERSITY INC | PrimaryActivitiesTxt |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 11A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST NAZARENE UNIVERSITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUSTS (24) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | ID | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST NAZARENE UNIVERSITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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