2013-06-25T09:21:16-05:00 2012-08-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2011-09-01 410684657 NORTHWESTERN HEALTH SCIENCES UNIVERSITY NORT 9528884777 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 ROSS B DUGAS 9528884777 2013-06-21 1 LARRY ADAMS P01314654 6123764500 2011 2016-02-25 16:41:14Z MICHAEL WILES 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 66414548 0 X WWW.NWHEALTH.EDU X 1942 MN PREPARE PROFESSIONALS AND LEADERS TO BECOME CONTRIBUTORS TO THE ADVANCEMENT OF HEALTH CARE. 17 17 606 17 -30497 -31579 4018338 3664892 23233660 25787946 1478613 350502 604950 383302 29335561 30186642 776076 825687 0 0 17557283 18553698 0 0 701510 10707617 10413917 29040976 29793302 294585 393340 44275493 41156060 24208827 20752609 20066666 20403451 X NORTHWESTERN HEALTH SCIENCES UNIVERSITY PREPARES AND SERVES THE NEXT GENERATION OF PROFESSIONALS AND LEADERS TO BECOME VITAL CONTRIBUTORS TO THE DELIVERY AND ADVANCEMENT OF HEALTH CARE. OUR MISSION IS ACCOMPLISHED THROUGH EDUCATIONAL EXCELLENCE, INNOVATIVE RESEARCH, EVIDENCE-INFORMED PATIENT-CENTERED CARE, PUBLIC HEALTH ADVOCACY AND COLLABORATIVE COMMUNITY ENGAGEMENT. 1 0 17340823 825687 20712569 THE UNIVERSITY'S CHIROPRACTIC, ORIENTAL MEDICINE AND ACUPUNCTURE, MASSAGE THERAPY, AND UNDERGRADUATE EDUCATIONAL PROGRAMS PROVIDE INSTRUCTION TO STUDENTS AS IT RELATES TO NATURAL HEALTH CARE AND RESEARCH.NUMBER OF STUDENTS PER PROGRAM FOR THE YEAR ENDED AUGUST 31, 2012:CHIROPRACTIC - 690; ORIENTAL MEDICINE - 149; MASSAGE THERAPY - 139; UNDERGRADUATE - 88. 4372112 0 2819222 THE CLINICS AND NORTHWESTERN LAB PROVIDE CHIROPRACTIC TREATMENT ON A CLINICAL BASIS. STUDENTS FROM THE COLLEGE OBTAIN EXPERIENCE THROUGH CLINICAL SERVICE.NUMBER OF STUDENTS IN THE CLINICS - 325.NUMBER OF PATIENT VISITS - 69,373. 2031759 0 2256155 AUXILLIARY - THE BOOKSTORE'S PRIMARY PURPOSE IS TO PROVIDE EDUCATIONAL MATERIALS FOR THE STUDENTS. 23744694 1 1 0 1 0 0 0 0 1 1 1 0 1 0 1 1 1 0 1 1 1 0 1 0 1 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 42 0 606 0 1 1 0 0 0 0 1 1 1 1 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 1 0 MN X X ROSS B DUGAS 9528855462 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 KENT J ERICKSON 2.00 X X 0 0 0 LEE S HUDSON 2.00 X X 0 0 0 SCOTT D MUNSTERMAN 2.00 X X 0 0 0 TAMARA T TAYLOR 2.00 X X 0 0 0 VIVI-ANN R FISCHER 2.00 X 0 0 0 BRADY B FORSETH 2.00 X 0 0 0 N WALTER GRAFF 2.00 X 0 0 0 KENNETH B HEITHOFF 2.00 X 0 0 0 CHRISTOPHER D JO 2.00 X 0 0 0 KEITH M JOHNSON 2.00 X 0 0 0 LORI KNUTSON 2.00 X 0 0 0 MARY LEGEROS 2.00 X 0 0 0 SUSAN MARTY-ELDRIDGE 2.00 X 0 0 0 MAHENDRA NATH 2.00 X 0 0 0 DAVID E PETERSON 2.00 X 0 0 0 ROBERT A SERVAIS 2.00 X 0 0 0 DAVID V TAYLOR 2.00 X 0 0 0 DAVID VALENTINI 2.00 X 0 0 0 MARK T ZEIGLER 40.00 X 327784 0 30601 JAMES E MCDONALD 40.00 X 153529 0 22604 ROSS B DUGAS 40.00 X 114804 0 13961 CHARLES SAWYER 40.00 X 101269 0 30419 MICHAEL WILES 40.00 X 156986 0 30257 GERT BRONFORT 40.00 X 142958 0 5599 ZACHARY ZACHMAN 40.00 X 156090 0 13372 BRADLEY FINER 40.00 X 149378 0 13367 DAVID SMITH 40.00 X 142260 0 13350 WILLIAM HEJNY 40.00 X 140175 0 13329 AHMAD KASHIF 40.00 X 122410 0 13367 1707643 0 200226 14 0 1 0 EVERGREEN FOODS 2501 W 84TH ST BLOOMINGTON MN 55431 CATERING SERVICES 217031 UNIT 4 BUSINESS SOFTWARE 4420 CHATTERTON WAY 201 VICTORIA BRITISH COLUMBIA CA COMPUTER SOFTWARE CONSULTING 106507 2 2450 1597101 2065341 3664892 TUITION AND FEES 611600 20712569 20712569 CLINICAL LAB FEES 621300 2819222 2819222 BOOKSTORE AUXILIARY 451211 2256155 2256155 25787946 151160 151160 12500 0 12500 12500 12500 35762981 35563639 199342 199342 199342 78061 2450 137397 -59336 -59336 386834 526870 -140036 -30497 -109539 MISCELLANEOUS REVENUE 900099 570174 570174 570174 30186642 25787946 -30497 764301 793187 793187 32500 32500 905944 435603 380186 90155 14310594 12761621 1315320 233653 304219 304171 7 41 1963622 1649085 267494 47043 1069319 934259 113606 21454 138841 138841 857595 857595 78761 78761 665464 563617 72543 29304 706923 458991 87217 160715 1281867 1034757 207614 39496 197647 117747 66905 12995 906899 815665 76713 14521 505352 407133 82756 15463 62133 44177 15117 2839 389671 194836 194835 1241311 8607 1232704 444159 281637 136099 26423 INVENTORY PURCHASES 1564298 1563585 596 117 RESEARCH 685860 685860 0 0 STUDENT SERVICES 288313 262458 21633 4222 INSTRUCTION 238676 238120 556 0 160147 157078 3069 29793302 23744694 5347098 701510 5506021 2532709 11156357 1036415 212214 172717 427666 625589 688932 756300 283056 260989 29711517 11029838 19458790 18681679 1179984 11498556 767684 954732 4594789 4636374 44275493 41156060 1581066 2599038 23152 33264 4143757 21155 13019982 12599982 5440870 5499170 24208827 20752609 X 17479885 16474746 1252248 2593251 1334533 1335454 20066666 20403451 44275493 41156060 X 393340 -56555 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 1 36940 36940 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: NORTHWESTERN'S LEGISLATIVE ADVOCACY, THROUGH THE CENTER FOR HEALTHCARE INNOVATION AND POLICY, IS FOCUSED PRIMARILY ON ISSUES RELATED TO SCOPE-OF-PRACTICE, PROFESSIONAL LICENSURE, HEALTH CARE REFORM, INSURANCE REIMBURSEMENT AND PATIENT ACCESS TO HEALTH CARE SERVICES. WE ALSO WORK CLOSELY WITH OTHER HEALTH CARE ORGANIZATIONS WHO HAVE SIMILAR INTERESTS. 0 1 1358412 588 17045 20000 1356045 300166 1002353 64343 8450 1358412 290902 1840 12674 5250 300166 320679 5089 -33366 1500 290902 0.00000 0.98480 0.01520 0 0 23801906 6984742 16817164 482414 97350 385064 5354655 3947746 1406909 72542 72542 18681679 STUDENT LOANS 4636374 F 4636374 DEPOSITS 218284 FEDERAL CAPITAL CONTRIBUTION - PERKINS 4218886 ANNUITY PAYABLE 127303 CAPITAL LEASE OBLIGATIONS 220007 ASSET RETIREMENT OBLIGATION 160622 INTEREST RATE SWAP LIABILITY 554068 5499170 30186642 29793302 393340 112852 -169407 -56555 336785 28165324 112853 137397 250250 27915074 2271568 2271568 30186642 29147541 137397 137397 29010144 783158 783158 29793302 PART IV, LINE 2B: FUNDS HELD FOR OTHERS AT AUGUST 31, 2012, PRIMARILY CONSISTS OF DONATIONS FOR SCHOLARSHIPS WHICH WERE DISBURSED TO STUDENTS IN FEBRUARY 2013. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT IS USED TO FUND VARIOUS SCHOLARSHIPS, PROGRAMS AND ENDOWED CHAIRS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) AND IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY IS ALSO EXEMPT FROM MINNESOTA TAXES UNDER MINNESOTA STATUTE CHAPTER 290.05. TAX EXEMPT ORGANIZATIONS ARE SUBJECT TO FEDERAL AND MINNESOTA TAXES ON UNRELATED BUSINESS INCOME. THE UNIVERSITY FOLLOWS A POLICY THAT CLARIFIED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS POLICY HAD NO IMPACT ON THE UNIVERSITY'S FINANCIAL STATEMENTS. THE UNIVERSITY FILES AS A TAX EXEMPT ORGANIZATION. THE UNIVERSITY'S 2009, 2010, AND 2011 FEDERAL AND STATE TAX YEARS ARE OPEN FOR EXAMINATION. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP -169,407. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 137,397. PART XII, LINE 4B - OTHER ADJUSTMENTS: LAWFUL GAMBLING REVENUE 386,834. LESS CHARITABLE GAMING EXPENSES -526,870. PRIVATE GIFTS AND GRANTS 1,535,181. NON-OPERATING INVESTMENT INCOME 93,265. FINANCIAL AID AND SCHOLARSHIPS 783,158. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 137,397. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS 783,158. 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 NONDISCRIMINATORY POLICY IS PUBLISHED ON THE WEBSITE AND IN THE STUDENT HANDBOOK. THE EMPLOYEE POLICY CAN BE FOUND ONLINE IN THE HR CONNECTION. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL FUNDING INCLUDING PELL GRANTS, PERKINS LOANS, STAFFORD LOANS, G.I. BILL FUNDS, AND RESEARCH GRANTS. 1 CENTRAL AMERICA AND THE CARIBBEAN - 1 3 PROGRAM SERVICES GRATIS CLINICAL SERVICE 27157 1 3 0 0 1 3 27157 0 27157 FINANCIAL AID NORTH AMERICA - CANADA AND MEXICO, BUT 32 32500 APPLIED DIRECTLY TO STUDENT ACCOUNT 0 N/A N/A 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: THE SCHOLARSHIP COMMITTEE ADMINISTERS ALL OF THE INSTITUTIONAL AND PRIVATE SCHOLARSHIPS. THE FINANCIAL AID DEPARTMENT MANAGES ALL GRANTS. IN ALL CASES, NOTICES OF GRANTS AND SCHOLARSHIPS ARE POSTED OUTSIDE THE FINANCIAL AID OFFICE AS WELL AS LISTED IN VARIOUS INTERNAL PUBLICATIONS AND THE UNIVERSITY WEBSITE. RECORDS ARE MAINTAINED IN THE FINANCIAL AID OFFICE. CANADIAN STUDENTS RECEIVING TUITION GRANTS HAVE TO GO THROUGH AN APPLICATION PROCESS. ALL APPLICATIONS ARE MAINTAINED IN THE STUDENT'S FILES. METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: ACCRUAL BASIS IS USED TO ACCOUNT FOR EXPENDITURES IN PART I, LINE 3, COLUMN F. PRESIDENTS GOLF TOURNAMENT 39983 39983 4421 50950 500 7473 MINNESOTA HUNT 22080 22080 2244 21705 3650 12287 2 18448 2450 15998 3156 24785 0 6226 80511 2450 78061 9821 97440 4150 25986 137397 -59336 283452 200490 14699 177802 0 103382 78390 5297 50192 0 386834 278880 19996 227994 526870 -140036 MN 1 1 THE ORGANIZATION VOLUNTARILY TERMINATED THEIR GAMING OPERATIONS AS OF 10/31/11. 1 0 0.00000 1.00000 DEBRA TWITE 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 0 DEBRA TWITE 0 THE GAMBLING MANAGER PROVIDED OVERSIGHT FOR THE CHARITABLE GAMING OPERATION AND IS LICENSED BY THE STATE OF MINNESOTA GAMBLING CONTROL BOARD. X 1 120134 1 GRANTS TO STUDENTS 440 793187 0 N/A N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE SCHOLARSHIP COMMITTEE ADMINISTERS ALL OF THE INSTITUTIONAL AND PRIVATE SCHOLARSHIPS. THE FINANCIAL AID DEPARTMENT MANAGES ALL GRANTS. IN ALL CASES NOTICES OF GRANTS AND SCHOLARSHIPS ARE POSTED OUTSIDE THE FINANCIAL AID OFFICE AS WELL AS LISTED IN VARIOUS INTERNAL PUBLICATIONS AND THE UNIVERSITY WEBSITE. RECORDS ARE MAINTAINED IN THE FINANCIAL AID OFFICE. X X X 1 1 X X X X 0 1 0 0 0 0 0 1 0 MARK T ZEIGLER 220000 0 0 0 107784 0 16500 0 14101 0 358385 0 0 0 JAMES E MCDONALD 152341 0 0 0 1188 0 16500 0 6104 0 176133 0 0 0 MICHAEL WILES 150948 0 0 0 6038 0 16500 0 13757 0 187243 0 0 0 ZACHARY ZACHMAN 79389 0 889 0 75812 0 0 0 13372 0 169462 0 0 0 BRADLEY FINER 77558 0 1159 0 70661 0 0 0 13367 0 162745 0 0 0 DAVID SMITH 42235 0 0 0 100025 0 0 0 13350 0 155610 0 0 0 WILLIAM HEJNY 32069 0 0 0 108106 0 0 0 13329 0 153504 0 0 0 PART I, LINE 1A MARK ZEIGLER - TRAVEL FOR COMPANIONS - $6,704 - INCLUDED IN TAXABLE INCOME MARK ZEIGLER - HOUSING ALLOWANCE - $26,000 - INCLUDED IN TAXABLE INCOME MARK ZIEGLER - GROSS-UP PAYMENT - $26,770 - INCLUDED IN TAXABLE INCOME ROSS B. DUGAS - TRAVEL FOR COMPANIONS - $462 - INCLUDED IN TAXABLE INCOME PART I, LINE 4B SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: MARK T. ZEIGLER, JAMES E. MCDONALD, MICHAEL WILES, AND CHARLES SAWYER - $16,500 EACH AND ROSS B. DUGAS - 13,961 PART I, LINE 7 BONUS PAYMENTS: MICHAEL WILES - $5,000 ZACHARY ZACHMAN - $889 BRADLEY FINER - $1,159 9225 EDUCATIONAL GRANT NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 NHSU STARTED CREATION OF MASTER'S OF NUTRITION, ORTHOPEDICS AND DIAGNOSTIC IMAGING PROGRAM. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE HAS A MINIMUM OF EIGHT (8) MEMBERS, ALL OF WHOM ARE TRUSTEES. THE CHAIR OF THE BOARD IS THE CHAIR OF THE EXECUTIVE COMMITTEE. THE VICE CHAIR OF THE BOARD, THE SECRETARY, THE TREASURER, AND THE CHAIR OF EACH STANDING COMMITTEE OF THE BOARD ARE ALSO MEMBERS OF THE EXECUTIVE COMMITTEE. BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE HAS GENERAL SUPERVISION OF THE ADMINISTRATION AND PROPERTY OF THE UNIVERSITY EXCEPT THAT UNLESS SPECIFICALLY EMPOWERED BY THE BOARD TO DO SO, IT MAY NOT TAKE ANY ACTION INCONSISTENT WITH A PRIOR ACT OF THE BOARD OF TRUSTEES, AWARD DEGREES, ALTER BYLAWS, LOCATE PERMANENT BUILDINGS ON TAX-EXEMPT PROPERTY HELD FOR UNIVERSITY PURPOSES, REMOVE OR APPOINT THE PRESIDENT OF THE UNIVERSITY, OR TAKE ANY ACTION WHICH HAS BEEN RESERVED FOR THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 UPON COMPLETION, THE FORM 990 WAS DISTRIBUTED TO THE BOARD FINANCE COMMITTEE FOR REVIEW. THE COMPLETED FORM 990 WAS PROVIDED TO ALL BOARD OF TRUSTEE MEMBERS FOR THEIR REVIEW AND ACCEPTANCE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND OFFICERS OF THE ORGANIZATION ARE REQUIRED TO COMPLETE THE UNIVERSITY'S CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY BY SEPTEMBER 1ST. ALL DISCLOSURES REQUIRED UNDER THE CONFLICT OF INTEREST POLICY ARE REPORTED TO THE SECRETARY OF THE BOARD OF TRUSTEES WHO ALONG WITH THE NHSU'S LEGAL COUNSEL AND CHAIR WILL OVERSEE THE POLICY. INDIVIDUALS FOUND TO HAVE A CONFLICT MUST REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION, UNLESS FOR SPECIAL REASONS THE BOARD OR ADMINISTRATION REQUESTS INFORMATION OR INTERPRETATION. THE CONFLICTED INDIVIDUAL DOES NOT VOTE AND IS NOT PRESENT AT THE TIME OF THE VOTE. ACTIONS ARE REFLECTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S EXECUTIVE COMMITTEE USED MARKET ANALYSIS CONDUCTED USING PROFESSIONAL COMPENSATION SURVEYS TO DETERMINE COMPENSATION FOR THE PRESIDENT. THIS PROCESS WAS LAST CONDUCTED FOR M. ZEIGLER IN 2012. THE ORGANIZATION'S EXECUTIVE COMMITTEE USED ANNUAL MARKET ANALYSIS CONDUCTED USING PROFESSIONAL SURVEYS TO DETERMINE COMPENSATION FOR ALL OTHER PAID POSITIONS. THIS PROCESS WAS LAST CONDUCTED FOR ALL POSITIONS IN 2012. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 112,852. CHANGE IN VALUE OF INTEREST RATE SWAP -169,407. TOTAL TO FORM 990, PART XI, LINE 5: -56,555.