2014-01-16T10:55:29-07:00 2013-06-30 990 2012-07-01 420698196 NORTHWESTERN COLLEGE NORT 7127077121 101 7th Street SW Orange City IA 51041 Douglas Beukelman 7127077121 2014-01-16 2012 2015-11-30 17:44:51Z Douglas Beukelman 101 7th Street SW Orange City IA 51041 73380315 0 X www.nwciowa.edu X 1883 IA Institution of Higher Education providing postsecondary educational services 30 22 1368 115 0 0 5038728 4511235 35810155 38420863 786170 3897994 443100 378004 42078153 47208096 13883760 15715185 0 0 15850539 16539846 54415 0 1516531 11234226 11566842 41022940 43821873 1055213 3386223 110653942 119810503 12852627 13925485 97801315 105885018 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 32883419 15715185 39110021 Higher Education: Providing educational opportunities & service to 1241 students at less than the aggregated costs of those services. Making grants to faculty members to further their education and to students to defray costs. 5381311 8098075 Higher Education: Providing sales & services of auxiliary enterprises (room & board) to 1,050 students. Providing textbooks & sundry supplies to 1,241 students. Both are essential components of the primary purpose of providing educational service. 0 0 0 38264730 1 1 0 1 0 0 0 0 0 1 1 0 0 1 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 1 1 1 0 0 0 0 0 0 0 1 2393 0 1 1368 1 0 0 0 0 0 1 1 1 1 0 0 1 1 0 X 30 22 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 1 0 X 0 0 0 Rev Nolan Palsma 1 0 X 0 0 0 Dr Jeff VanDerWerff 40 0 X 52744 0 0 Rev Steven Vander Molen 2 0 X 0 0 0 David Van Engelenhoven 3 0 X 0 0 0 Linda Van Peursem 1 0 X 0 0 0 Wayne Van Heuvelen 1 0 X 0 0 0 Kurt Dykstra 1 0 X 0 0 0 Cornelius Koerselman 1 0 X 0 0 0 Brad De Jong 2 0 X 0 0 0 Anita Bomgaars 3 0 X 0 0 0 Linda Van Roekel 1 0 X 0 0 0 Merlyn De Vries 1 0 X 0 0 0 Dr Bryan Den Hartog 2 0 X 0 0 0 Dale Den Herder 1 0 X 0 0 0 Martin Guthmiller 3 0 X 0 0 0 Lori Scott 1 0 X 0 0 0 Rev Roger Voskuil 1 0 X 0 0 0 Rev Stephen Breen 1 0 X 0 0 0 Rev Timothy Breen 1 0 X 0 0 0 Adrie Groeneweg 1 0 X 0 0 0 Julie Hulstein 2 0 X 0 0 0 Rev Keith Krebs 1 0 X 0 0 0 Albert Okine 1 0 X 0 0 0 Rev Mike Pitsenberger 1 0 X 0 0 0 Carl Wynja 2 0 X 0 0 0 Rev Dr Gerald Sittser 1 0 X 0 0 0 Dr Steve Locker 1 0 X 0 0 0 James Plagge 1 0 X 0 0 0 Rev Van Rathbun 1 0 X 0 0 0 Tricia Vermeer 1 0 X 0 0 0 Douglas Beukelman 40 0 X 135644 0 0 Gregory Christy 40 0 X 235259 0 0 Jasper Lesage 40 0 X 113783 0 0 537430 0 0 4 0 1 0 Insight Marketing Design 401 E 8th St Sioux Falls SD 57103 Advertising 143416 1 0 0 0 0 457185 4054050 0 4511235 Tuition & Fees 611310 30003168 30003168 0 0 Auxiliary Enterprises 611710 8098075 8098075 0 0 Sales & Service 611710 319620 319620 0 0 0 0 0 0 38420863 2293311 0 0 2293311 0 0 0 0 0 0 0 0 166927 0 15591 0 151336 0 151336 0 0 151336 27480337 0 25875654 0 1604683 0 1604683 0 0 1604683 0 0 0 0 0 0 0 0 0 0 0 0 382752 280974 101778 101778 0 0 Athletic Camps 713940 59635 59635 0 0 Washers & Dryers 812310 30478 30478 0 0 Other Revenue 900099 34777 34777 0 0 0 0 0 0 124890 47208096 38647531 0 4049330 15715185 15715185 684591 292885 391706 12361399 10153353 1279910 928136 725910 597770 73100 55040 1934473 1549121 231716 153636 833473 668362 105601 59510 0 32637 32637 100756 10171 90585 171723 171723 405659 272695 10566 122398 1066558 716930 296808 52820 633905 621393 12512 736058 307615 428443 1020548 943671 35772 41105 144742 133065 9742 1935 211846 211846 2386516 2386516 323844 174058 149786 Activities 274644 209244 31404 33996 Outside Instruction 447451 447451 0 0 Library Acquistions 140949 140949 0 0 Food Service 2286440 2286440 0 0 1182566 637856 489267 55443 43821873 38264730 4040612 1516531 1842048 1932494 5352405 10744338 3189212 2576213 101958 101879 0 0 0 0 2657522 2524008 48006 37490 59789 52812 84774265 35128310 49741088 49645955 43316115 40350656 1307247 815133 3038552 11029525 110653942 119810503 2964618 4110931 1458596 1456389 739583 777046 6176000 5465000 0 0 0 0 0 0 0 0 1513830 2116119 12852627 13925485 X 69932549 68854180 9202755 17560617 18666011 19470221 97801315 105885018 110653942 119810503 X 3386223 4967365 0 0 0 -269885 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 SchC_P2B_S00_L01 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. 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 39248493 640444 -7416349 667682 73928 0 31730978 0.343 0.657 0 0 0 6475400 4898413 11373813 0 59248241 24615203 34633038 0 0 0 0 0 12617815 9201664 3416151 0 1534396 1311443 222953 49645955 Construction in Progress 11029525 11029525 0 Student Deposits 401588 Advance Payments 9181 Miscellaneous Liabilities 558691 Annuities Payable 1146659 2116119 36646158 4967365 0 0 -15638554 -10671189 47317347 171723 -280974 -109251 47208096 28562455 0 0 0 779165 779165 27783290 171723 15866860 16038583 43821873 SchD_P05_S00_L04 Schedule D, Part V, Line 4 Endowment funds are used to fund specific scholarships and grants to students and faculty and to fund specific building maintenance. SchD_P11_S00_L02d Schedule D, Part XI, Line 2d Student Scholarships$15,638,554 SchD_P11_S00_L04b Schedule D, Part XI, Line 4b Cost of Goods Sold $280,974 SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Cost of goods sold $280,974, Non capital plant expenditure $498,191. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Student Scholarships $15,638,554, Computer Equipment Capitalized $130,626, Books and other equipment capitalized $97,680. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SchE_P01_S00_L03 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 and in the student handbooks as well as in admissions pamphlets. SchE_P01_S00_L06 Schedule E, Part I, Line 6 Northwestern College receives Title IV funds. Northwestern College has received NIH grant funds, Federal Health Care appropriation funds, Iowa Curriculum grant and Iowa Teacher Quality Enhancement Grant. Northwestern College students also receive state funds through the Iowa Tution Grant. Central America and the Caribbean 0 0 Program Services Cross Cultural Experience 46352 East Asia and the Pacific 0 0 Program Services Cross Cultural Experience 10751 Europe (including Iceland and Greenland) 0 0 Program Services Cross Cultural Experience 33011 Middle East and North Africa 0 0 Program Services Cross Cultural Experience 167252 Russia and the newly independent States 0 0 Program Services Cross Cultural Experience 121582 South America 0 0 Program Services Cross Cultural Experience 62020 South Asia 0 0 Program Services Cross Cultural Experience 9055 Sub-Saharan Africa 0 0 Program Services Cross Cultural Experience 11500 0 0 461523 0 0 0 0 0 0 1 Academic Grants 1005 6573884 Activity Awards 800 3138959 Diversity Grants 58 459091 Endowed Scholarships 646 734438 Federal Grants 296 185029 Gift Sponsored Grants 101 158875 Institutional Grants 1848 4388278 Faculty Staff Study Grants 10 76631 SchI_P01_S00_L02 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, artistically, or athletically. Entitlement grants are given for students with a family connection to the College, denominational affiliation and travel 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 135400 0 0 0 245 0 0 0 40694 0 176339 0 0 0 Jasper Lesage 113571 0 0 0 212 0 0 0 34135 0 147918 0 0 0 Gregory Christy 179024 0 55000 0 1234 0 0 0 70578 0 305836 0 0 0 Dr Jeff VanDerWerff 52744 0 0 0 0 0 0 0 15823 0 68567 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a Northwestern College provides a house for the president and pays golf club dues as well as payment for his services. SchJ_P01_S00_L03 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 IV, Section B, Line 15. SchJ_P01_S00_L07 Schedule J, Part I, Line 7 Bonus given president by board decision. 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 1535000 0 2800000 0 0 0 0 0 0 2800000 0 0 2007 0 0 1 1 B 350000 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 10000 Housing President's home Not required Not required 35000 Academic Scholarships Student Financial Aid Not required Not required 19750 Institutional Grants Student Financial Aid Not required Not required 29000 Activity Awards Student Financial Aid Not required Not required 5625 Endowed Scholarships Student Financial Aid David Van Engelenhoven Board Member 485568 General Liability & Insurance Policies 0 Dale Den Herder Board Member 12446340 Investment Securities 0 Drew Vogel Board Member 25000 Paint, supplies, & labor 0 Bradley De Jong Board Member 15395 Legal Services 0 X 1 1000 Invoice X 1363 Invoices X 6 47422 Stock quotes-high/low for date of gift X 1 38465 Appraisal X 1 415342 Appraisal X 1 3300 Invoice X Travel expenses 12 8239 Invoices 0 0 1 0 F990_P06_S0A_L02 Form 990, Part VI, Section A, Line 2 Anita Bomgaars (Board member) is a cousin to Cornelius Koerselman (Board Member). Cornelius Koerselman's (Board Member) son is married to Steven Vander Molen's (Board Member) daughter. Drew Vogel (Board Member) and Doug Beukelman (Vice President for Financial Affairs) both serve as board members of Iowa State Bank. Martin Guthmiller (Board Member) is the CEO of an entity that employes Steve Locker (Board Member). Jeffrey VanDerWerff (Board Member) is a cousin to Douglas Zylstra (Board Member). Stephen Breen (Board Member) is the father of Tim 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). F990_P06_S0B_L11b 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. F990_P06_S0B_L12c 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. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The Director of Human Resources does market surveys, uses data for college & 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. F990_P06_S0C_L19 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. F990_P11_S00_L09 Form 990, Part XI, Line 9 Computer Equipment capitalized $130,626.00 plus Books and other funds capitalized $97,680 less non-capital plant expenditure of $498,191.