2014-04-09T14:56:19-05:00 2013-05-31 911194016 CLARK NUBER PS 10900 NE 4TH STREET SUITE 1700 BELLEVUE WA 98004 990 2012-06-01 910615846 NORTHWEST UNIVERSITY NORT 4258895216 PO BOX 579 KIRKLAND WA 98083 JOHN JORDAN 4258895216 2014-04-09 1 SARA ELIZABETH J HYRE P00235495 4254544919 2014-04-08 2012 2015-11-30 17:44:51Z JOSEPH CASTLEBERRY PO BOX 579 KIRKLAND WA 98083 39020258 0 X WWW.NORTHWESTU.EDU X 1955 WA POST-SECONDARY EDUCATION IN A CHRISTIAN ENVIRONMENT 33 29 759 34 0 0 1109905 994445 35355075 37238039 -40977 244051 85139 349901 36509142 38826436 10394479 11712066 0 0 15962422 15748588 0 0 1071535 12295836 12833318 38652737 40293972 -2143595 -1467536 61480799 59992643 43311852 41983818 18168947 18008825 X WE, THE PEOPLE OF NORTHWEST UNIVERSITY, CARRY THE CALL OF GOD BY CONTINUALLY BUILDING A LEARNING COMMUNITY DEDICATED TO SPIRITUAL VITALITY, ACADEMIC EXCELLENCE, AND EMPOWERED ENGAGEMENT WITH HUMAN NEED. 0 0 30004057 11712066 32199378 POSTSECONDARY EDUCATION: NORTHWEST UNIVERSITY PROVIDES POSTSECONDARY EDUCATION FOR APPROXIMATELY 1,800 STUDENTS ON CAMPUSES IN KIRKLAND, WA, SALEM, OR, NAMPA, ID AND VIA ONLINE LEARNING MODALITIES. INCLUDED AMONG THESE STUDENTS ARE TWENTY SEVEN ACTS 6 SCHOLARS. THESE STUDENTS RECEIVE FULL NEED SCHOLARSHIPS AND COME FROM URBAN SCHOOLS. THEY HELP TO INCREASE THE DIVERSITY OF THE UNIVERSITY POPULATION AND HAVE FILLED IMPORTANT STUDENT LEADERSHIP POSITIONS. NORTHWEST UNIVERSITY ALSO PREPARES OUR STUDENTS TO BE PROFESSIONALS AND LAY LEADERS FOR CHURCH MINISTRIES AND OTHER NOT-FOR-PROFIT MINISTRY ORGANIZATIONS. SEVERAL OF OUR UNDERGRADUATE AND GRADUATE STUDENTS PARTICIPATE IN MISSION TRIPS TO OTHER COUNTRIES, AS WELL AS STUDY ABROAD OPPORTUNITIES THAT ARE PRESENTED TO THEM. AS PART OF OUR SENIOR NURSING STUDENTS' CLINICAL ROTATIONS THEY SPEND ONE MONTH WORKING IN OTHER COUNTRIES, OR A REMOTE AREA OF ALASKA, LEARNING TO APPLY THEIR CLASSROOM LEARNING INTO PRACTICAL EXPERIENCES. IN ADDITION, STUDENTS IN OUR INTERNATIONAL COMMUNITY DEVELOPMENT PROGRAM ARE GIVEN INTERNSHIP OPPORTUNITIES WORKING WITH NOT-FOR-PROFIT ORGANIZATIONS SPECIALIZING IN INTERNATIONAL DEVELOPMENT EFFORTS. OUR DOCTOR OF PSYCHOLOGY PROGRAM HAS STARTED A LOW OR NO COST MENTAL HEALTH CLINIC TO PROVIDE COUNSELING SERVICES TO LOW INCOME INDIVIDUALS UTILIZING STUDENTS, WITH FACULTY OVERSIGHT, PROVIDING THE COUNSELING SERVICES. NORTHWEST UNIVERSITY SEEKS TO CARRY THE CALL OF GOD THROUGH OUR STUDENTS AND AROUND THE WORLD AS WE BUILD A LEARNING COMMUNITY DEDICATED TO SPIRITUAL VITALITY, ACADEMIC EXCELLENCE AND EMPOWERED ENGAGEMENT WITH HUMAN NEED. 4413007 4843355 POSTSECONDARY EDUCATION: UNIVERSITY HOUSING AND FOOD SERVICE FOR STUDENTS DURING THE 2012-13 ACADEMIC YEAR; APPROX 1,800 FTE STUDENTS. 150702 102232 POSTSECONDARY EDUCATION: UNIVERSITY BOOKSTORE SALES FOR APPROX 1,800 FTE STUDENTS DURING THE 2012-13 ACADEMIC YEAR. 113878 93074 POSTSECONDARY EDUCATION: UNIVERSITY COFFEE SHOP AND MISC ACTIVITIES SERVING APPROX 1,800 FTE STUDENTS FOR 2012-13 ACADEMIC YEAR. 113878 93074 34681644 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 1 1 1 0 0 1 1801 0 1 759 1 0 0 0 0 0 1 1 0 0 0 0 X 33 29 1 0 1 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 WA X X X JOHN JORDAN 4258897788 5520 - 108TH AVENUE NE PO BOX 579 KIRKLAND WA 98083 LESLIE WELK 4.00 X X 0 0 0 BARBARA PETTY 2.00 X X 9724 0 0 SALLEE CONN 2.00 X X 0 0 0 BOYD POWERS 2.00 X X 0 0 0 JOSEPH CASTLEBERRY 32.00 8.00 X X 107827 0 106126 JAMES BRADDY 2.00 X 0 0 0 WARREN BULLOCK 2.00 X 0 0 0 DAVE COLE 1.00 X 0 0 0 DON DETRICK 1.00 X 0 0 0 CHRIS EDWARDSON 1.00 X 0 0 0 BRIAN ENO 1.00 X 0 0 0 JOHN FOX 1.00 X 19065 0 0 DOYLE FULKES 2.00 X 0 0 0 KAY PENG KHOO 1.00 X 0 0 0 GARY KING 1.00 X 0 0 0 GARY MORTON 1.00 X 0 0 0 ROGER OVALLE 2.00 X 0 0 0 BYRON PERKINS 1.00 X 0 0 0 DAVE PHILLIPS 1.00 X 0 0 0 TONY PIZELO 1.00 X 0 0 0 GEORGE REECE 1.00 X 0 0 0 JIM RICE 1.00 X 0 0 0 ALAN SCHABERG 2.00 X 0 0 0 DAN SCHIMELPFENIG 1.00 0.20 X 24629 0 69500 EUGENE SMITH 1.00 X 0 0 0 GINI SMITH 1.00 X 0 0 0 PHILLIPPE VALLERAND 1.00 X 0 0 0 DAVE VEACH 1.00 X 0 0 0 MARK VERISTAIN 1.00 X 0 0 0 KRISTEN WAGGONER 1.00 X 0 0 0 ALAN WARNEKE 1.00 X 0 0 0 BILL WELCH 1.00 X 0 0 0 BILL WILSON 1.00 X 0 0 0 JAMES HAYFORD 1.00 X 0 0 0 ART DICKHOFF 1.00 0.20 X 0 0 0 JOHN JORDAN 32.00 8.00 X 58633 0 58088 STEVEN SMITH 40.00 X 121640 0 10814 RON JACOBSON 40.00 X 112331 0 3000 453849 0 247528 3 0 1 0 PIONEER COLLEGE CATERERS 303 GLENROSE AVE NASHVILLE TN 37210 STUDENT FOOD SERVICES 947047 RCC INC 545 ANDOVER PARK W STE 211 TUKWILA WA 98188 JANITORIAL SERVICES 441647 OLYMPUS PRESS INC 3400 150TH ST SEATTLE WA 98188 MARKETING 217438 PSSP PUGET SOUND SECURITY PO BOX 1892 BELLEVUE WA 98009 SECURITY PATROL 161211 NORTHWEST LANDSCAPE SERVICES PO BOX 864 WOODINVILLE WA 98072 GROUNDS MAINTENANCE 157898 5 101621 155002 169117 568705 60000 994445 TUITION AND FEES 611600 32199378 32199378 STUDENT HOUSING 611710 4843355 4843355 BOOKSTORE 611710 102232 102232 CAFE AND STUDENT PRGMS 611710 93074 93074 37238039 11052 11052 3534 3534 218367 0 218367 218367 218367 232999 0 232999 232999 232999 110786 101621 193822 -83036 -83036 500 0 500 500 STUDENT SUPPORT FEES 611710 144167 144167 ATHLETIC EVENTS 711210 66369 66369 210536 38826436 37238039 0 593952 11712066 11712066 381840 265552 116288 26517 26517 13159311 11270690 1250354 638267 309847 248232 42798 18817 927378 709672 151025 66681 943695 757106 143070 43519 20087 4120 15967 44982 44982 2470906 1898998 542487 29421 240873 240873 1141284 961567 145545 34172 569715 2319 567396 2406765 1928152 458353 20260 1558554 1479499 79055 62134 268 61866 1383664 1268402 78475 36787 2033127 1718831 247216 67080 230042 28492 201550 DUES,FEES,SUBSCRIPTIONS 298818 266755 31820 243 BAD DEBT EXPENSE 177467 177467 MISCELLANEOUS OTHER EXP 115879 106581 9298 GRADUATION EXPENSE 79021 79021 40293972 34681644 4540793 1071535 548552 1692154 1245971 1061309 1685400 1598739 145017 487250 184439 63578 264964 75979 68796796 20614551 48892066 48182245 8084905 6324136 429485 507253 61480799 59992643 2300415 2458371 1783955 2286902 26735000 27150000 4750000 4145000 7742482 5943545 43311852 41983818 X 18168822 17931617 125 77208 18168947 18008825 61480799 59992643 X -1467536 868799 -213015 651630 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6478764 116281 399672 151078 6843639 7594637 299427 609357 177129 34105 8292187 6873582 173691 681945 133822 759 7594637 6318104 349864 345230 139616 6873582 9991983 1362057 2823028 7858964 6318104 0.43290 0.52200 0.04510 0 1 1 3307918 3307918 56078019 14842736 41235283 9340619 5771815 3568804 70240 70240 48182245 GOVERNMENTAL STUDENT LOAN PROGRAMS 717365 STUDENT DEPOSITS 749502 SPLIT INTEREST AGREEMENT OBLIGATIONS 297786 ASSET RETIREMENT OBLIGATIONS 146340 INTEREST RATE SWAP AGREEMENT LIABILITY 4032552 5943545 29546881 868799 -10282176 -9413377 38960258 -133822 -133822 38826436 29370037 788131 788131 28581906 11712066 11712066 40293972 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT IS HELD BY NORTHWEST UNIVERSITY FOUNDATION. THE ENDOWMENT IS USED PRIMARILY TO GENERATE REVENUE TO SUPPORT SCHOLARSHIPS FOR STUDENTS TO STUDY AT NORTHWEST UNIVERSITY. OTHER ENDOWMENT FUNDS SUPPORT THE UNIVERSITY DIRECTLY BY ADDING ADDITIONAL REVENUE TO THE UNIVERSITY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT 651,630. REVENUE REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S TAX RETURN 778,260. FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS -11,712,066. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS -133,822. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S TAX RETURN 654,309. FUNDRAISING EXPENSES REPORTED WITH REVENUE ON THE TAX RETURN 133,822. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS 11,712,066. SCHEDULE D, PART V LINE 1E: IN PREPARING THIS YEAR'S FORM 990, IT WAS DISCOVERED THAT PRIOR YEARS HAD COMBINED BOTH THE ENDOWMENTS AS WELL AS ANNUITIES AND CHARITABLE REMAINDER TRUSTS. THE BEGINNING BALANCE FOR THE CURRENT YEAR HAS BEEN RESTATED TO REFLECT THE PROPER BALANCE OF THE ENDOWMENT FUNDS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE UNIVERSITY MEETS SECTION 2(B) OF REVENUE PROCEDURE 75-50. THE UNIVERSITY HAS SATISFIED THE PUBLICITY REQUIREMENTS BY COMPLYING WITH SECTION 4.02 OF THE SAME REVENUE PROCEDURE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 NORTHWEST UNIVERSITY RECEIVES TITLE IV FINANCIAL AID THAT IS DISBURSED TO ELIGIBLE STUDENTS ATTENDING THE UNIVERSITY. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE CONFERENCE ATTENDANCE 3089 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SCHOOL OF BUSINESS STUDY TOUR 58918 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ESTABLISH PARTNERSHIPS FOR RESEARCH PROJECTS AND STUDENT EXCHANGE 14404 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES CSBS STUDY TOUR 62596 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CONFERENCE 6676 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES PRESIDENT SPEAKING TO PROSPECTIVE STUDENTS 5441 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES SCHOOL OF NURSING STUDY TOUR 109675 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES SCHOOL OF BUSINESS STUDY TOUR 12354 NORTH AMERICA 0 0 PROGRAM SERVICES DEBATE TOURNAMENT 24988 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES HOLY LANDS BIBLE CLASS STUDY TOUR 63644 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDENT MISSION TRIPS TO GUATEMALA AND AUSTRIA 199826 SOUTH ASIA 0 0 PROGRAM SERVICE TEACH FOR ONE WEEK A COURSE IN INDIA 629 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES PROGRAM DEVELOPMENT 7157 0 0 0 0 0 0 273153 296244 569397 0 0 0 0 0 0 HALL OF FAME 140915 47129 93786 5000 45937 25588 74311 PRESIDENT'S BANQUET 51272 47757 3515 20083 3515 761 8155 1 20220 6735 13485 10047 425 212407 101621 110786 35130 49452 26349 82891 193822 -83036 1 STUDENT SCHOLARSHIPS 1222 0 11712066 BOOK VALUE FINANCIAL AID TO STUDENTS PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: STUDENTS APPLY FOR SCHOLARSHIPS USING FEDERAL FAFSA APPLICATIONS. SPECIFIC CRITERIA ARE APPLIED TO CONFIRM ELIGIBILITY AND TO ASSURE FAIRNESS TO ALL APPLICANTS. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOSEPH CASTLEBERRY 106609 0 0 0 1218 0 10490 0 95636 0 213953 0 123626 0 PART I, LINE 1A MINISTER'S PARSONAGE ALLOWANCE WAS PAID IN CASH TO OUR PRESIDENT AND OTHER MINISTER EMPLOYEES. THESE AMOUNTS ARE CONSIDERED NON-TAXABLE COMPENSATION SINCE THE PAYMENTS MEET THE CRITERIA UNDER IRC SECTION 107. OCCASIONAL PAYMENTS FOR SPOUSE TRAVEL AND MEALS WERE MADE FOR THE PRESIDENT'S SPOUSE BUT ONLY WHEN THERE WAS A VALID BUSINESS PURPOSE FOR HER TRAVEL. SINCE THERE IS A BONA FIDE BUSINESS PURPOSE, THE AMOUNTS ARE NOT TAXABLE TO THE PRESIDENT. THE PRESIDENT RECEIVES A CAR ALLOWANCE THAT IS GROSSED UP AS A TAXABLE BENEFIT. HOUSE CLEANING SERVICES WERE PAID FOR THE PRESIDENT'S HOME WHEN RELATED TO BUSINESS EVENTS. SINCE THERE IS A BONA FIDE BUSINESS PURPOSE, THE AMOUNTS ARE NOT TAXABLE TO THE PRESIDENT. A WISCONSIN PUBLIC FINANCE AUTHORITY 273866124 2012-08-01 27150000 REFINANCE EXISTING CAMPUS DEBT 0 0 0 A 27150000 415000 26735000 2008 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 US BANK 10.000000000000 0 0 0 0 0 A 0 NA N/A 8000 FINANCIAL AID FINANCIAL AID SHARON SCHIMELPFENIG SEE PART V 25754 EMPLOYMENT 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: SHARON SCHIMELPFENIG(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF DAN SCHIMELPFENIG, BOARD MEMBER X AUCTION ITEMS 190 60000 FMV 0 0 0 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPORTED REPRESENTS THE NUMBER OF ITEMS DONATED. FORM 990, PART I, LINE 6: THERE WERE 34 VOLUNTEER BOARD MEMBERS DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 2 LESLIE WELK, DAVE COLE AND DON DETRICK HAVE A BUSINESS RELATIONSHIP. BILL WILSON AND BOYD POWERS HAVE A BUSINESS RELATIONSHIP. ALAN WARNEKE AND DAVE PHILLIPS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE ARTICLES OF INCORPORATION WERE REVISED DURING THE YEAR TO CHANGE THE ASSET DISTRIBUTION IF NORTHWEST UNIVERSITY DISSOLVES. THE LANGUAGE WAS UPDATED TO ALLOW ALL NET ASSETS TO BE DISTRIBUTED IN EQUAL PARTS TO EACH PARTICIPATING DISTRICT COUNCIL OF THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD, AS DEFINED IN THE UNIVERSITY'S BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A TWO BOARD MEMBERS ARE APPOINTED OR ELECTED BY EACH OF THE PARTICIPATING DISTRICT OF THE ASSEMBLIES OF GOD. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 AND RELATED SCHEDULES ARE PREPARED BY ACCOUNTANTS AT NORTHWEST UNIVERSITY. THE RETURN IS INTERNALLY REVIEWED AND THEN SUBMITTED TO A THIRD PARTY CPA FOR REVIEW. A PUBLIC DISCLOSURE VERSION OF THE RETURN IS THEN DISTRIBUTED TO EACH MEMBER OF THE BOARD FOR REVIEW. AFTER THE COMMENTS FROM BOARD MEMBERS ARE ADDRESSED AND ANY CORRECTIONS ARE MADE, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO OFFICERS, DIRECTORS, TRUSTEES, AND MANAGEMENT EMPLOYEES. CONFLICTS AND POTENTIAL CONFLICTS ARE TO THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE OF THE BOARD AS THEY ARISE. THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE DETERMINE WHETHER OR NOT AN ACTUAL CONFLICT OF INTEREST EXISTS. IF AN ACTUAL CONFLICT IS DEEMED TO EXIST, THE BOARD WILL DETERMINE THE APPROPRIATE RESPONSE THAT RESULTS IN THE BEST INTEREST FOR NORTHWEST UNIVERSITY. THE FOLLOWING ARE THE RESTRICTIONS IMPOSED ON INDIVIDUALS FOR WHOM A CONFLICT EXISTS: THEY ARE REQUIRED TO RECUSE THEMSELVES FROM ALL VOTING AND OTHER DECISION MAKING WITH REGARD TO THE TRANSACTION FOR WHICH THE CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ALL COMPENSATION. THE CCCU NATIONAL SALARY SURVEY IS USED AS A COMPARATIVE SOURCE FOR REASONABLENESS. THIS PROCESS IS DONE FOR THE PRESIDENT AS WELL AS ALL OFFICERS AND KEY EMPLOYEES OF THE UNIVERSITY. FORM 990, PART VI, SECTION C, LINE 19 OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE REQUESTS ARE MADE TO THE UNIVERSITY PRESIDENT'S OFFICE. WHEN REQUESTS ARE RECEIVED, WE PROVIDE COPIES AS REQUESTED. THIS MIGHT BE IN PAPER FORM OR BY E-MAIL SENT AS A PDF DOCUMENT. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT 651,630. NORTHWEST UNIVERSITY FOUNDATION 5520 108TH AVENUE NE PO BOX 579 KIRKLAND WA 98083 952008029 SUPPORT HIGHER EDUCATION WA 501(C)(3) LINE 11A, I NORTHWEST UNIVERSITY 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NORTHWEST UNIVERSITY FOUNDATION C 155002 ACTUAL COSTS