2013-02-08T15:34:32-07:00 2012-06-30 990 2011-07-01 420698196 NORTHWESTERN COLLEGE NORT 7127077121 101 7th Street SW Orange City IA 51041 Douglas Beukelman 7127077121 2013-02-08 2011 2016-03-07 17:11:31Z Douglas Beukelman 101 7th Street SW Orange City IA 51041 57425045 0 X www.nwciowa.edu X 1883 IA Institution of Higher Education providing postsecondary educational services 31 22 1364 115 0 0 5171444 5038728 34134509 35810155 2287397 786170 350328 443100 41943678 42078153 12792678 13883760 0 0 14781130 15850539 81504 54415 1614193 10653177 11234226 38308489 41022940 3635189 1055213 109445210 110653942 12560756 12852627 96884454 97801315 X 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. 1 0 30931104 13883760 34523680 Higher Education: Providing educational opportunities & service to 1211 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. 4605784 0 7554473 Higher Education: Providing sales & service of auxiliary enterprises (room & board) to 1061 students. Providing textbooks & sundry supplies to 1211 students. Both are esstential components of the primary purpose of providing educational services. 0 0 0 35536888 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 2411 0 1 1364 1 0 0 0 0 0 1 1 0 0 0 1 1 0 X 31 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 Doug Boone 1 X 0 0 0 Robert Wei 1 X 0 0 0 Rev Nolan Palsma 1 X 0 0 0 Dr Jeff VanDerWerff 40 X 50858 0 0 Rev Steven Vander Molen 2 X 0 0 0 David Van Engelenhoven 3 X 0 0 0 Linda Van Peursem 1 X 0 0 0 Wayne Van Heuvelen 1 X 0 0 0 Kurt Dykstra 1 X 0 0 0 Arlan Draayer 1 X 0 0 0 Cornelius Koerselman 2 X 0 0 0 Brad De Jong 2 X 0 0 0 Dr Magnolia Jackson 1 X 0 0 0 Anita Bomgaars 2 X 0 0 0 Dr Nicholas deVries 1 X 0 0 0 Linda Van Roekel 1 X 0 0 0 Merlyn De Vries 1 X 0 0 0 Dr Bryan Den Hartog 1 X 0 0 0 Dale Den Herder 1 X 0 0 0 Martin Guthmiller 3.00 X 0 0 0 Lori Scott 2 X 0 0 0 Rev Roger Voskuil 3 X 0 0 0 Rev Stephen Breen 1 X 0 0 0 Rev Timothy Breen 1 X 0 0 0 Adrie Groeneweg 1 X 0 0 0 Julie Hulstein 1 X 0 0 0 Rev Keith Krebs 1 X 0 0 0 Albert Okine 1 X 0 0 0 Rev Mike Pitsenberger 1 X 0 0 0 Dawn Wieking 1 X 0 0 0 Carl Wynja 1 X 0 0 0 Rev Dr Gerald Sittser 1 X 0 0 0 Drew Vogel 1 X 0 0 0 Douglas Beukelman 40 X 134021 0 0 Gregory Christy 40 X 203465 0 0 Jasper Lesage 40 X 112996 0 0 501340 0 0 4 0 1 0 Credo 940 Golf House Rd W 200 Whitsett NC 27377 Consulting Services 140818 1 0 0 0 0 311492 4727236 59344 5038728 Tuition & Fees 611310 27958624 27958624 0 0 Auxiliary Enterprises 611710 7554473 7554473 0 0 Sales & Service 611710 297058 297058 0 0 0 0 0 0 35810155 678889 0 0 678889 0 0 0 0 0 0 0 0 156096 0 20206 0 135890 0 135890 0 0 135890 15119138 0 15011857 0 107281 0 107281 0 0 107281 0 436785 314829 121956 121956 0 0 Athletic Camps 713940 52773 52773 0 0 Washers & Dryers 812300 29563 29563 0 0 Other Revenue 900099 102918 102918 0 0 0 0 0 0 185254 42078153 36117365 0 922060 0 0 13883760 13883760 0 0 0 0 684524 304952 379572 0 0 0 0 0 11721111 9704055 1132843 884213 707023 571275 85196 50552 1922711 1543586 230153 148972 815170 658657 98228 58285 9895 9895 86209 9357 76852 54415 54415 157033 0 157033 0 384327 240607 8153 135567 1024738 716366 251800 56572 604770 594010 99 10661 723588 297627 425961 923891 834181 47289 42421 0 0 0 0 256956 234438 17366 5152 273802 273802 0 0 0 0 2179292 2179292 306419 173205 133214 Outside Instruction 387928 387928 0 0 Activities 396117 335396 34823 25898 Library Acquisitions 148189 148189 0 0 Food Service 2018791 2018791 0 0 1352281 701216 509580 141485 41022940 35536888 3871859 1614193 224170 1842048 9067432 5352405 3357271 3189212 202129 101958 0 0 2829405 2657522 70688 48006 96946 59789 82698256 32957168 43874114 49741088 43288070 43316115 1145569 1307247 5289416 3038552 109445210 110653942 2981493 2964618 1459101 1458596 739583 6823000 6176000 0 0 0 0 1297162 1513830 12560756 12852627 X 69382309 69932549 9501627 9202755 18000518 18666011 96884454 97801315 109445210 110653942 X 1055213 -138352 X 0 1 1 X 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 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 legislators with concerns regarding financial aid and higher education. 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 0.3429 0.4401 0.217 0 0 5763457 2878721 8642178 0 58519983 22041905 36478078 0 0 0 0 0 12023199 8566078 3457121 0 3512896 2349185 1163711 49741088 Student Deposits and Advance Payments 426815 Miscellaneous Liabilities 574958 Annuity Payment Liability 512057 1513830 42078153 41022940 1055213 -401396 0 157033 0 263045 18682 1073895 27973174 -401396 0 0 -13861379 -14262775 42235949 157033 -314829 -157796 42078153 27056313 0 0 0 314829 314829 26741484 157033 14124423 14281456 41022940 SchD_P05_S00_L04 Schedule D, Part V, Line 4 Endowment funds are used to fund specific scholarships and grants to student and faculty and to fund specific building maintenance. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Computer equipment capitalized of $183,807 and other equipment capitalized of $79,238. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Student Scholarships $13,861,379. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Cost of Goods Sold $314,829 SchD_P13_S00_L02d Schedule D, Part XIII, Line 2d Cost of Goods Sold $314,829 SchD_P13_S00_L04b Schedule D, Part XIII, Line 4b Student Scholarships $13,861,379, Computer Equipment Capitalized $183,807 and Books and other equipment capitalized $79,238. 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 and grants from the Department of Health and Human Services. Northwestern College receives grants from the state of Iowa, mainly the Iowa Tuition Grant to Northwestern College students. South America 0 0 Program Services Cross Cultural Experience 60768 East Asia and the Pacific 0 0 Program Services Cross Cultural Experience 20045 Europe (including Iceland and Greenland) 0 0 Program Services Cross Cultural Experience 209835 Middle East and North Africa 0 0 Program Services Cross Cultural Experience 135012 Russia and the newly independent States 0 0 Program Services Cross Cultural Experience 7641 Sub-Saharan Africa 0 0 Program Services Cross Cultural Experience 19360 0 0 452661 0 0 0 0 0 0 SchF_P01_S00_L01 Schedule F, Part I, Line 1 Northwestern College makes no grants to foreign organizations or individuals. X X X X X 1 Gonser Gerber Tinker Stuhr LLP 400 E Diehl Suite 380 Naperville IL 60563 Professional Fund Raising Consulting 0 0 54415 -54415 0 54415 -54415 All States 1 Academic Grants 1025 6217181 Activity Awards 740 2684731 Diversity Grants 56 450495 Gift Sponsored Grants 97 139466 Endowed Scholarships 481 522716 Federal Grants 394 185029 Institutional Grants 1738 3661761 Faculty Staff Study Grants 10 22381 SchI_P01_S00_L02 Schedule I, Part I, Line 2 Students qualify for federal, state and institutional scholarships, grants and loans based on the individual FAFSA application. Merit awards are based on levels of achievement academically, musically, artistically, or athletically. Entitlement grants are given to 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 X 0 0 0 0 0 0 0 0 0 Douglas Beukelman 133783 0 0 0 238 0 0 0 40207 0 174228 0 162570 Jasper Lesage 112789 0 0 0 207 0 0 0 33899 0 146895 0 134312 Gregory Christy 177250 0 25000 0 1215 0 0 0 61040 0 264505 0 239650 Dr Jeff VanDerWerff 50108 0 0 0 750 0 0 0 15257 0 66115 0 62341 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a Northwestern College provides a house for the president and pays golf dues as well as payment for his personal services. 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 revelant. See Schedule O for more detailed explaination-Form 990 Part IV, Section B, Line 15. City of Orange City 426005071 2006-12-28 2800000 Remodel Student Center 0 0 0 City of Orange City 426005071 2010-11-15 3500000 Student Housing 0 0 0 1249000 0 2800000 0 0 0 0 0 0 2800000 0 0 2007 0 0 1 1 175000 0 3500000 0 0 0 0 0 0 3500000 0 0 2011 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 Greg Christy President 10000 Housing Not Required Not Required 39850 Academic Scholarships Not Required Not Required 15150 Institutional Grants Not Required Not Required 19800 Activity Awards Not Required Not Required 4300 Endowed Grants David Van Englenhoven Chairman of Board of Trustees 447798 General Liability & Insurance Policies for the College 0 Dale Den Herder Board Member 9708285 Investment securities 0 X 2000 Invoices X 5 45053 Stock quotes high/low date of gift X 2 8360 Invoices X Travel expenses 9 3931 Invoices 0 1 0 F990_P01_S00_L01 Form 990, Part I, Line 1 Institution of Higher Education providing postsecondary educational services F990_P03_S00_L02 Form 990, Part III, Line 2 Started online course offerings F990_P06_S0A_L02 Form 990, Part VI, Section A, Line 2 Nicolas de Vries(Board member)is related to Merlyn De Vries (cousin). Anita Bomgaars(Board member) is related to Cornelius Koerselman (cousin). Cornelius Koerselmen's son is married to Steven Vander Molen's daughter. Drew Vogel (Board member) and Doug Beukelman (Vice President for Financial Affairs) both serve as board members of the Iowa State Bank, Drew Vogel owns approximately 10% of the stock in Iowa State Bank. Arlan Draayer (Board member) Doug Beukelman (Vice President for Financial Affairs), Robert Haveman (Board member), David Van Engelenhoven (Board member and Drew Vogel (Board member) have investments in Learning Commons LLC. Doug Beukelman (Vice President for Financial Affairs and Robert Haveman (Board member)Arlan Draayer (Board member) and Drew Vogel (Board member) have investments in several LLC's established by Robert Haveman, invested through Advanced Equities, Ltd of which Robert Haveman is a director. Wayne Van Heuvelen (Board member) is president and owner of an investment management company that provides investment service to Marty Guthermiller (Board Member) and Nicholas de Vries(Board member). F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b The form 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 and 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 revelant. The Director of Human Resources prepares a summary showing current salary, prior salary, market survey data, current pay range, and market comparisions 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 established 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 State of Iowa website for the Secretary of State. 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 990 form is made available on the web at the GuideStar website as well as upon request. F990_P11_S00_L05 Form 990, Part XI, Line 5 Unrealized loss on investments $401,396 plus computer equipment capitalized $183,807 plus books and other equipment capitalized $79,239