2012-03-01T11:04:12-06:00 2011-06-30 MOSS ADAMS LLP 975 OAK STREET SUITE 500 EUGENE OR 97401 990 2010-07-01 930433696 NORTHWEST CHRISTIAN UNIVERSITY NORT 5416847219 828 EAST 11TH AVENUE EUGENE OR 974013745 LISA CASTLEBURY 5413431641 2012-03-01 1 JOHN GARNSEY 5416861040 2010 2016-02-24 21:20:13Z JOSEPH WOMACK 828 EAST 11TH AVENUE EUGENE OR 974013745 14396323 0 X WWW.NORTHWESTCHRISTIAN.EDU X 1895 OR TO DEVELOP COMPETENT, ETHICAL LEADERS FOR SERVICE IN THE WORKPLACE, COMMUNITY, CHURCH, AND WORLD. 20 20 348 0 0 0 1553524 1022938 10942370 11837916 674629 584175 296503 304191 13467026 13749220 3632222 3894713 0 0 5110694 5699909 25460 0 462029 4728644 4261390 13497020 13856012 -29994 -106792 29170000 30774839 13510647 13456587 15659353 17318252 TO DEVELOP COMPETENT, ETHICAL LEADERS FOR SERVICE IN THE WORKPLACE, COMMUNITY, CHURCH, AND WORLD. 0 0 9732731 3894713 11270132 EDUCATION, GENERAL/OTHER PROVIDED UNDERGRADUATE, GRADUATE, AND DEGREE COMPLETION EDUCATION CURRICULA TO APPROXIMATELY 500 STUDENTS. 9732731 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 34 0 1 348 1 0 0 0 0 0 1 1 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 OR X LISA CASTLEBURY 5416847219 828 EAST 11TH AVENUE EUGENE OR 97401 JOSEPH WOMACK 40.00 X X 125150 0 6998 LISA CASTLEBURY 40.00 X X 93667 0 12305 MICHAEL FULLER 40.00 X X 96200 0 15660 DENNIS LIDSAY 40.00 X X 96200 0 15660 GREG STRAUSBAUGH 40.00 X X 72583 0 8064 CLAYTON WALKER 1.00 X X 0 0 0 GARY PIERPOINT 1.00 X X 0 0 0 MICHAEL RAZ 1.00 X X 0 0 0 KATHY CARR 1.00 X 0 0 0 BILL JENNISON 1.00 X 0 0 0 ADA LEE 1.00 X 0 0 0 BARBARA OLSON 1.00 X 0 0 0 JIM TREECE 1.00 X 0 0 0 JUDI BEARD-STRUBING 1.00 X 0 0 0 CLARE BUHLER 1.00 X 0 0 0 CAROL CURE 1.00 X 0 0 0 ROGER DAVIDSON 1.00 X 0 0 0 MARVIN ECKFELDT 1.00 X 0 0 0 JIM FORT 1.00 X 0 0 0 BRUCE HANNA 1.00 X 0 0 0 BOB HUTCHINS 1.00 X 0 0 0 GARY JURDEN 1.00 X 0 0 0 BRIDGET BAKER KINCAID 1.00 X 0 0 0 KAY MERRILL 1.00 X 0 0 0 JEFF MILLER 1.00 X 0 0 0 FRANK MORSE 1.00 X 0 0 0 CHERIE REYNOLDS 1.00 X 0 0 0 JOHN RICHARDSON 1.00 X 0 0 0 NORV RITCHEY 1.00 X 0 0 0 MIKE SOLOMON 1.00 X 0 0 0 JOE TOKATLY 1.00 X 0 0 0 JUDY VAN SCHOLTEN 1.00 X 0 0 0 BARNEY WIMER 1.00 X 0 0 0 DAVID WILSON 40.00 X 117340 0 9403 601140 0 68090 2 1 0 0 ALA CARTE FOOD SYSTEMS INC 1850 ONYX STREET EUGENE OR 974031451 FOOD SERVICES 421526 BLACKBAUD PO BOX 930256 ATLANTA GA 311930256 INFORMATION SYSTEMS SERVICES 313435 HCH MECHANICAL PO BOX 24205 EUGENE OR 97402 CONSTRUCTION 243739 REGIS UNIVERSITY 990 S BROADWAY STE 300 DENVER CO 80209 ACADEMIC INSTRUCTION 211875 RUFFALOCODY PO BOX 3018 CEDAR RAPIDS IA 524063018 ENROLLMENT MANAGEMENT 138215 5 40230 49343 933365 1022938 TUITION AND FEES 611600 10601021 10601021 AUXILLIARY ENTERPRISES 611600 1156951 1156951 PUBLIC SERVICE AND PRO 611600 79944 79944 11837916 589167 589167 247220 247220 247220 247220 563364 568356 -4992 -4992 -4992 135718 40230 78747 56971 56971 13749220 11270132 0 1456150 3894713 3894713 707440 225134 374524 107782 4121253 3320230 635213 165810 196325 143131 42383 10811 331416 302196 24989 4231 343475 228576 97567 17332 8032 8032 42500 42500 99079 99079 348683 218548 75724 54411 344628 269083 52641 22904 1202046 235039 921083 45924 101599 32833 68621 145 291464 5266 286198 248061 221591 18879 7591 21778 16673 4830 275 649642 649642 76650 6307 70343 DINING SERVICES 381306 381306 ENTERTAINMENT 140516 93532 29253 17731 BUILDING MAINTENANCE & 120492 11337 109153 2 ATHLETICS 87637 87637 MEMBERSHIPS & DUES 66785 30374 32117 4294 30492 9225 18481 2786 13856012 9732731 3661252 462029 1747505 911849 130471 155334 867518 1583625 3262451 3321387 4001 3383 2167 33834 18350332 6166710 12054987 12183622 11100900 12581805 29170000 30774839 711765 908305 529525 419430 488334 556534 11495032 11263074 285991 309244 13510647 13456587 X -67128 3646902 3907121 1647682 11819360 12023668 15659353 17318252 29170000 30774839 X -106792 1765691 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 10804677 56923 1895072 355779 191447 12209446 9699434 550100 1140214 585071 10804677 14168071 425360 -3938642 955355 9699434 0.12000 0.82000 0.06000 0 0 861967 861967 14927106 5179783 9747323 501976 244735 257241 1130683 701516 429167 928600 40676 887924 12183622 ANNUITIES PAYABLE 309244 309244 13749220 13856012 -106792 1765690 1 1765691 1658899 15445235 1765690 78747 1844437 13600798 148422 148422 13749220 13786337 78747 78747 13707590 148422 148422 13856012 PART III, LINE 1A: THE AMOUNT TO BE REPORTED IN THE FINANCIAL STATEMENTS IS IMMATERIAL. THEREFORE, NO FOOTNOTE DISCLOSURE WAS REQUIRED. PART III, LINE 4: RARE BOOK AND BIBLE COLLECTION IS USED TO PRESERVE RARE BIBLES FOR FUTURE GENERATIONS AND TO FURTHER THE RESEARCH DONE BY THE UNIVERSITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: FINANCIAL STATEMENT FOOTNOTE FOR TAXES: THE UNIVERSITY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE UNIVERSITY QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B) (1) (A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) (2). UNRELATED BUSINESS INCOME TAX, IF ANY, IS INSIGNIFICANT AND NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 8 - OTHER ADJUSTMENTS: ROUNDING ON FINANCIAL STATEMENT 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COSTS NETTED WITH FUNDRASING INCOME 78,747. PART XII, LINE 4B - OTHER ADJUSTMENTS: FEDERAL GRANT FUNDS NETTED WITH GRANT EXPENSE 49,343. ENDOWMENT FEES NETTED WITH INVESTMENT INCOME 99,079. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COSTS NETTED WITH FUNDRAISING INCOME 78,747. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FEDERAL GRANT FUNDS NETTED WITH GRANT EXPENSE 49,343. ENDOWMENT FEES NETTED WITH INVESTMENT INCOME 99,079. 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 INFORMATION IS ON WEBSITE, IN ALL CATALOGS, AND IN PERSONNEL MANUAL. EXPLANATION OF DOCUMENT RETENTION SCHEDULE E, PART I, LINE 4 THE STUDENT'S ELECTRONIC FINANCIAL AID AWARD DATA DOES NOT HAVE A FIELD THAT RECORDS THIS DATA, SO WE DO NOT KNOW THEIR RACE OR ETHNICITY WHEN WE MAKE THE AWARD. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 NORTHWEST CHRISTIAN UNIVERSITY PARTICIPATES IN THE PELL GRANT, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, COLLEGE WORK-STUDY AND PERKINS LOAN PROGRAMS. X X X X X X 1 RUFFALOCODY 65 KIRKWOOD NORTH ROAD SW CEDAR RAPIDS IA 52404 PHONE SOLICITATION 0 32685 30174 2511 32685 30174 2511 OR WA EVENING OF THE ARTS 43864 3949 39915 3201 14774 GOLF CLASSIC 132084 36281 95803 15140 45632 175948 40230 135718 18341 60406 78747 56971 1 SCHOLARSHIPS 582 3686918 TUITION REMISSION 24 207795 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE OFFICE OF FINANCIAL AID MAINTAINS RECORDS OF SCHOLARSHIPS AND GRANTS AWARDED TO NCU STUDENTS IN THE POWERFAIDS DATABASE. THIS SYSTEM TRACKS ENROLLMENT AND AID ELIGIBILITY AND ENSURES THAT STUDENTS ARE NOT AWARDED AID THAT EXCEEDS THEIR COST TO ATTEND COLLEGE. IN ADDITION THESE SCHOLARSHIPS AND GRANTS ARE ALWAYS APPLIED TO THEIR STUDENT ACCOUNT IN OUR CAMS SYSTEM TO ENSURE AWARDED FUNDS GO FIRST TO COVER TUITION AND OTHER INSTITUTIONAL CHARGES. X X 0 0 0 0 0 0 0 0 0 DAVID WILSON 95895 0 0 0 21445 0 5569 0 3834 0 126743 0 0 0 X 2 167183 FAIR VALUE 0 1 1 THIRD PARTY USE: PART I, LINE 32B: INVESTMENT ADVISORS EXECUTED SECURITY SALES ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 NCU PROVIDES REQUIRED INFORMATION TO AN OUTSIDE CPA TO PREPARE A DRAFT FORM 990. ONCE THE DRAFT IS AVAILABLE IT IS PROVIDED TO THE NCU FINANCE COMMITTEE FOR REVIEW. IT IS THEN SUBMITTED TO THE BOARD OF TRUSTEES FOR APPROVAL. AFTER APPROVAL BY THE BOARD, THE FINAL FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST AGREEMENTS ARE SIGNED ANNUALLY AS PART OF OUR AUDIT PROCESS FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEW COMPARABLE SALARY INFORMATION AND AFTER DELIBERATION, APPROVE THE AMOUNT OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE STATEMENT REGARDING CONFLICT OF INTEREST IS IN THE TRUSTEE'S POLICY MANUAL WHICH IS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 1,765,690. ROUNDING ON FINANCIAL STATEMENT 1. TOTAL TO FORM 990, PART XI, LINE 5: 1,765,691. FORM 990, PART XI, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.