2012-03-12T16:44:54-07:00 2011-06-30 990 2010-07-01 420698196 NORTHWESTERN COLLEGE NORT 7127077121 101 7th Street SW Orange City IA 51041 Douglas Beukelman 7127077121 2012-03-12 2010 2016-02-24 21:20:13Z Doug Beukelman 101 7th Street SW Orange City IA 51041 61942582 0 X www.nwciowa.edu X 1883 IA Institution of Higher Education providing postsecondary educational services 30 22 1367 115 0 0 3746547 5171444 32588905 34134509 240065 2287397 545694 350328 37121211 41943678 11646683 12792678 0 0 15446566 14781130 59844 81504 1465792 10486772 10653177 37639865 38308489 -518654 3635189 95988335 109445210 9150694 12560756 86837641 96884454 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 29400769 12792678 34885633 Higher Education: Providing educational opportunities & service to 1243 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. 3576211 0 7058045 Higher Education: Providing sales & service of auxiliary enterprises (room & board) to 1058 students. Providing textbooks & sundrey supplies to 1243 students. Both are essential components of the primary purpose of providing educational services. 0 0 0 32976980 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 2407 0 1 1367 1 0 0 0 0 0 1 1 0 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 X 0 0 0 Doug Boone 1.00 X 0 0 0 Robert Haveman 1 X 0 0 0 Rev Nolan Palsma 1 X 0 0 0 Rev Mark Heijerman 1 X 0 0 0 Dr Jeff VanDerWerff 40 X 48991 0 0 Drew Vogel 3 X 0 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 Rev R Van Rathbun 1 X 0 0 0 Kurt Dykstra 1 X 0 0 0 Rev Jonathan Opgenorth 1 X 0 0 0 Rev Irving Rivera 1 X 0 0 0 Rev Perry De Groot 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 2.00 X 0 0 0 Dr Nicholas deVries 1 X 0 0 0 Dave Dunkelberger 1 X 0 0 0 Linda Van Roekel 1 X 0 0 0 Rev Carl Boersma 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 2 X 0 0 0 Lori Scott 2 X 0 0 0 Roger Voskuil 3.00 X 0 0 0 Douglas Beukelman 40 X 127756 0 0 Gregory Christy 40 X 188330 0 0 Jasper Lesage 40 X 105550 0 0 470627 0 0 4 0 1 0 0 0 0 0 0 337457 4833987 42328 5171444 Tuition & Fees 611310 26762239 26762239 0 0 Auxiliary Enterprises 611710 7058045 7058045 0 0 Sales & Service 611710 314225 314225 0 0 0 0 0 0 34134509 1463563 0 0 1463563 0 0 0 0 0 0 0 0 121104 0 14605 0 106499 0 106499 0 0 106499 20451049 0 19627215 0 823834 0 823834 0 0 823834 0 0 0 0 0 0 0 0 0 0 0 0 484519 357084 127435 127435 0 0 Athletic Camps 713940 50977 50977 0 0 Washer & Dryers 812300 31312 31312 0 0 Other Revenue 900099 34105 34105 0 0 0 0 0 0 116394 41943678 34378338 0 2393896 12792678 12792678 781861 284675 303185 194001 11122565 9183196 1293256 646113 729957 605002 80848 44107 1293757 1091125 137361 65271 852990 680687 110035 62268 6931 6931 86335 8996 77339 81504 81504 153344 153344 128329 75891 52438 265179 150637 6107 108435 986151 675983 253910 56258 526993 519046 7947 725468 290728 434740 871348 788632 54231 28485 180974 158319 17191 5464 252305 252305 2158612 2158612 328000 176187 151813 Outside Instruction 367510 367510 0 0 Activities 372366 310934 25354 36078 Food Service 1943696 1943696 0 0 Library Acquistions 140421 140421 0 0 Fund Raising 125299 0 0 125299 1033916 574025 455329 4562 38308489 32976980 3865717 1465792 975363 224170 10174280 9067432 2388683 3357271 206167 202129 3027206 2829405 71182 70688 131516 96946 75421206 31547092 45158622 43874114 31022191 43288070 1677462 1145569 1155663 5289416 95988335 109445210 2262132 2981493 1522004 1459101 3935000 6823000 1431558 1297162 9150694 12560756 X 65212543 69382309 4349417 9501627 17275681 18000518 86837641 96884454 95988335 109445210 X 3635189 6411624 X 0 1 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 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 and higher education. 35448157 716493 5708819 -786820 0 0 42660289 31730978 802348 3479580 564749 0 0 35448157 39248493 640444 -7416349 667682 73928 0 31730978 0.3718 0.4109 0.2173 0 0 4313137 2748172 7061309 0 53655612 20766216 32889396 0 0 0 0 0 11313190 8557279 2755911 0 3391095 2223597 1167498 43874114 0 Student Deposits and Advance Payments 373457 Miscellaneous Liabilities 415130 Annuity Payment Liability 508575 1297162 41943678 38308489 3635189 6197175 0 0 0 214449 6411624 10046813 35579062 6197175 0 0 -12765531 -6568356 42147418 153344 -357084 -203740 41943678 25532249 0 0 0 357084 357084 25175165 153344 12979980 13133324 38308489 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_L08 Schedule D, Part XI, Line 8 Computer equipment capitalized of $133,726 plus other equipment capitalized of $80,723. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Student scholarships -$12765531. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Cost of goods sold SchD_P13_S00_L02d Schedule D, Part XIII, Line 2d Cost of goods sold. SchD_P13_S00_L04b Schedule D, Part XIII, Line 4b Student Scholarships $12,765,531, Computer equipment capitalized $133,726, and other equipment capitalized of $80,723. 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 federal NIH grant funds. Northwestern College has received Federal Health Care appropriation funds, Iowa Core Cirriculum grant and Iowa Teacher Quality Enchancement Grant. Northwestern College students also receive state funds through the Iowa Tuition Grant. Europe (including Iceland and Greenland) 0 0 Program Services Cross Cultural Experience 202593 Central America and the Caribbean 0 0 Program Services Cross Cultural Experience 51921 Sub-Saharan Africa 0 0 Program Services Cross Cultural Experience 37100 East Asia and the Pacific 0 0 Program Services Cross Cultural Experience 59486 South Asia 0 0 Program Services Cross Cultural Experience 3700 Russia and the newly independent States 0 0 Program Services Cross Cultural Experience 4655 Middle East and North Africa 0 0 Program Services Cross Cultural Experience 139804 0 0 499259 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 81504 -81504 0 81504 -81504 1 Academic Grants 987 5645730 Institutional Grants 1731 3359885 Activity Awards 799 2590900 Endowed Grants 425 456376 Diversity Grants 52 411231 Federal Grants 384 185029 Gift Sponsered Grants 93 116379 Faculty Study Grants 10 27148 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 X 0 0 0 0 0 0 0 0 0 Douglas Beukelman 127756 0 0 0 0 0 0 0 34814 0 162570 0 138818 Jasper Lesage 105550 0 0 0 0 0 0 0 28762 0 134312 0 114765 Gregory Christy 188330 0 0 0 0 0 0 0 51320 0 239650 0 193429 Dr Jeff VanDerWerff 48991 0 0 0 0 0 0 0 13350 0 62341 0 54073 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 relevant. 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 977000 0 2800000 0 0 0 0 0 0 2800000 0 0 2007 0 0 1 1 0 0 3500000 0 0 0 0 0 0 2872743 0 627257 2011 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 Cornelius Koerselman Board Member 7325 Scholarships for daughter Kaitlin Steve Vander Molen Board Member 12415 Scholarships for son Matt Nicholas deVries Board Member 9500 Scholarships for son Samuel David Dunkelberger Board Member 17000 Scholarships for daughter Allison Keith Krebs Board Member 4500 Scholarships for daughter Katherine David Van Engelenhoven Board Member 399911 Dave is majority owner of Van Englenhoven Agency, Inc which provides various insurance products for the college. 0 Dale Den Herder Board Member 48004 Fees paid to American State Bank Investment Mangement Trust. Dale has controlling interest in American State Bank. 0 X 1 1800 Art Department appraisal X 180 Itemized list X 1260 Appraisal by Theatre Department X 8 36381 Stock quotes high low mean for day X 1 1204 Invoice X Meals 2 210 Meals receipts X Travel expenses 5 1293 Invoices and mileage reports 0 1 0 F990_P01_S00_L01 Form 990, Part I, Line 1 Institution of Higher Education providing postsecondary educational services F990_P06_S0A_L02 Form 990, Part VI, Section A, Line 2 Nicolas deVries (Board member)is related to Merlyn De Vries (cousin). Anita Bomgaars is related to Cornelius Koerselman (cousin). Cornelius Koerselman'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 Iowa State Bank, Drew Vogel owns approximately 10% of the stock in Iowa State Bank. Alan 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), Alan Draayer (Board member) and Drew Vogel (Board member) have investments in several LLCs established by Robert Haveman, invested through Advanced Equities, Inc. 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 Guthmiller (Board member) and Nicholas deVries (Board member). F990_P06_S0B_L11a Form 990, Part VI, Section B, Line 11a The form is prepared by the Accountant, reviewd 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 will 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 questionaires 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 revelent. 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 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 avaiable 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 gains on investments, computer equipment capitalized, and other equipment capitalized.