2011-02-11T11:48:48-07:00 2010-06-30 990 2009-07-01 420698196 NORTHWESTERN COLLEGE NORT 7127077121 101 7th Street SW Orange City IA 51041 Douglas Beukelman 7127077121 2011-02-11 2009 2016-02-24 21:20:13Z Doug Beukelman 101 7th Street SW Orange City IA 51041 56701817 0 X www.nwciowa.edu X 1883 IA Institution of Higher Education providing postsecondary educational services 28 20 1414 112 0 0 3405062 3746547 32002416 32588905 -880258 240065 381164 545694 34908384 37121211 10848671 11646683 0 0 15704317 15446566 60784 59844 1308368 10425971 10486772 37039743 37639865 -2131359 -518654 93856565 95988335 10428755 9150694 83427810 86837641 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 28959066 11646683 30340116 Higher Education: Providing educational opportunities & service to 1206 students at less the the aggregated costs of those services. Making grants to faculty members to further their education and to students to defray costs. (1206 Students) 3487853 6781095 Higher Education: Providing sales & service of auxliary enterprises (room & board) to 1026 students. Providing textbooks & sundry supplies to 1206 students. Both are essential components of the primary purpose of providing educational services. (1206 Students) 0 0 0 32446919 1 1 0 1 0 0 0 0 1 1 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 1 2366 0 1 1414 1 0 0 0 0 0 1 1 0 0 0 1 1 28 20 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 3.00 X 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 50709 0 0 Drew Vogel 3 X X 0 0 0 Rev Steven Vander Molen 2 X 0 0 0 David Van Engelenhoven 3.00 X 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 2 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 2.00 X 0 0 0 Brad De Jong 2.00 X 0 0 0 Dr Magnolia Jackson 1.00 X 0 0 0 Anita Bomgaars 2.00 X 0 0 0 Dr Nicholas deVries 1.00 X 0 0 0 Dave Dunkelberger 1 X 0 0 0 Linda Van Roekel 1 X 0 0 0 Rev Carl Boersma 1.00 X 0 0 0 Merlyn De Vries 1.00 X 0 0 0 Dr Bryan Den Hartog 1.00 X 0 0 0 Dale Den Herder 1.00 X 0 0 0 Martin Guthmiller 1.00 X 0 0 0 Lori Scott 1.00 X 0 0 0 Douglas Beukelman 40 X 129789 0 0 Gregory Christy 40 X 181801 0 0 Jasper Lesage 40 X 107309 0 0 469608 0 0 3 0 1 0 Sodexo Inc 101 7th St SW Orange City IA 51041 Food Service Management 1913323 Jenzabar 800 Boylston St 35th Floor Boston MA 02199 Software Vendor 106716 Cannon Moss Brygger & Associates PO Box 3689 Sioux City IA 51102 Architectual Services 211322 3 0 0 0 0 782683 2963864 103561 3746547 Tuition & Fees 611310 25499402 25499402 0 0 Auxiliary Enterprises 611710 6781095 6781095 0 0 Sales & Services 611710 308408 308408 0 0 0 0 0 0 32588905 463934 0 0 463934 0 0 0 0 0 0 0 0 132808 0 11001 0 121807 0 121807 0 0 121807 18933306 0 19157175 0 -223869 0 -223869 0 0 -223869 0 572415 412430 159985 159985 0 0 Athletic Camps 713940 53742 53742 0 0 Washer & Dryers 812300 27325 27325 0 0 Other Revenue 900099 182835 182835 0 0 0 0 0 0 263902 37121211 33012792 0 361872 11646683 11646683 501992 172292 329700 0 11499120 9611286 1240583 647251 743986 607837 96718 39431 1886637 1525408 246506 114723 814831 665717 105928 43186 0 7559 7559 86207 7973 78234 59844 59844 91702 61082 30620 373111 210464 14876 147771 1087022 718672 314619 53731 517640 310478 200551 6611 754675 317030 437645 867882 753388 84694 29800 262516 232049 21253 9214 192996 192996 0 2191015 2191015 285271 162272 122999 Outside Instruction 503858 503858 0 0 Activities 429651 378025 19977 31649 Food Service 1759799 1759799 0 0 Library Acquisitions 146333 146333 0 0 Fund Raising 116699 0 0 116699 812836 465258 339120 8458 37639865 32446919 3884578 1308368 1138199 975363 5553891 10174280 2974966 2388683 113499 206167 3188521 3027206 58506 71182 80608 131516 75373569 30214947 46482275 45158622 31324913 31022191 1595524 1677462 0 1345663 1155663 93856565 95988335 2780026 2262132 1499363 1522004 4535000 3935000 1614366 1431558 10428755 9150694 X 64498472 65212543 2492560 4349417 16436778 17275681 83427810 86837641 93856565 95988335 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 letters to legislators with concerns regarding financial aid and higher education. 31730978 802348 3479580 564749 0 0 35448157 39248493 640444 -7416349 667682 73928 0 31730978 0.4081 0.4743 0.1176 0 0 3721616 2748172 6469788 0 54051708 19841496 34210212 0 0 0 0 0 11502444 8273180 3229264 0 3349629 2100271 1249358 45158622 0 F Cash Value Life Insurance 689042 F Private Equity 988420 C 1677462 Interest Receivable 26017 Construction In Progress 1129646 1155663 0 Student Deposits and Advance Payments 535588 Miscellaneous Liabilities 395719 Annuity Payment Liability 500251 1431558 37121211 37639865 -518654 3529030 0 0 0 399455 3928485 3409831 29439955 3529030 0 0 -11622716 -8093686 37533641 0 -412430 -412430 37121211 26030124 0 0 0 412430 412430 25617694 0 12022171 12022171 37639865 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_P10_S00_L00 Schedule D, Part X No Federal tax liability at this time. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Information Technology Equipment capitalized $200551 other equipment capitalized $198904 SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Scholarships of $11622716. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Cost of goods sold $412430 SchD_P13_S00_L02d Schedule D, Part XIII, Line 2d Cost of Goods Sold $412430 SchD_P13_S00_L04b Schedule D, Part XIII, Line 4b Student scholarships $11622716 computer equipment capitalized $200551 and other equipment capitalized $198904. 1 1 1 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 the admissions pamphlets. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 Northwestern College receives Title IV funds and NIH grant funds. Northwestern College has received a Federal Health Care appropriation, Iowa Core Curriculum grant and Teacher Quality Enhancement grant. Northwestern students also recieve state funds through the Iowa Tuition Grant program. 1 Central America and the Caribbean 0 0 Program Services Cross Cultural Experience 31822 East Asia and the Pacific 0 0 Program Services Cross Cultural Experience 5000 Europe (including Iceland and Greenland) 0 0 Program Services Cross Cultural Experience 139539 Middle East and North Africa 0 0 Program Services Cross Cultural Experience 15000 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Cross Cultural Experience 5300 Russia and the newly independent States 0 0 Program Services Cross Cultural Experience 35358 South America 0 0 Program Services Cross Cultural Experience 3126 South Asia 0 0 Program Services Cross Cultural Experience 7782 Sub-Saharan Africa 0 0 Program Services Cross Cultural Experience 39657 0 0 282584 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 Professional Fund Raising Consulting 0 0 59844 -59844 0 59844 -59844 1 Academic Grants 933 4612647 Institutional Grants 2160 3242754 Activity Awards 749 2281444 Endowed Grants 443 559849 Diversity Grants 57 421991 Federal Funded Grants 353 185029 Gift Sponsored Grants 92 319003 Faculty Staff Study/Research Grants 10 23967 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 student 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 128989 0 800 0 0 0 0 0 9029 0 138818 0 146895 0 Jasper Lesage 106509 0 800 0 0 0 0 0 7456 0 114765 0 113742 0 Gregory Christy 166115 0 15000 0 686 0 0 0 11628 0 193429 0 100675 0 Dr Jeff VanDerWerff 48059 0 800 0 1850 0 0 0 3364 0 54073 0 47722 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 a more detailed explanation-Form 990 Part VI, Section B, Line 15. City of Orange City 426005071 2006-12-28 2800000 Remodel Student Center 0 0 2800000 0 0 0 0 0 2800000 2007 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 Steve Vander Molen Board Member Scholarship for son Matt Cornelius Koerselman Board Member Scholarship for daughter Kaitlin David Dunkelburger Board Member Scholarship for son Brent Anita Bomgaars Board Member Scholarship for son Curtis Nicholas de Vries Board Member Scholarship for son Samuel Van Rathbun Board Member Scholarship for daughter Julia Dale Den Herder Board Member 43875 Fees paid to American Investment Trust in which Dale has a controlling interest 0 Dave Van Englenhoven Board Member 407477 Dave is majority owner in Van Engelenhoven Agency providing insurance service through his two sons who are serving agents for property and casualty insurance, student sickness, accident and sports and dental and AFLAC insurance. 0 X 1412 Fair market value X 2905 Fair market value X 9 32746 Average price on gift date X 1 62500 Appraisal X 3 3998 Fair market value 10 0 1 0 F990_P06_S0A_L02 Form 990, Part VI, Section A, Line 2 Nicholas deVries (Board member) is related to Merlyn De Vries (cousin). Anita Bomgaars is related to Corky Koerselman (cousin). Corky Koerselman's son is married to Steve 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), Dave Van Engelenhoven (Board member) and Drew Vogel (Board member) have investments in Learning Commons LLC. Doug Beukelman (Vice President for Financial Affairs), Robert Haveman (Board member), Arlan 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 is president and owner of an investment management company that provides investment management services to Marty Guthmiller and Nicholas deVries. F990_P06_S0B_L11 Form 990, Part VI, Section B, Line 11 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 will then make the final approval prior to the 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 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 & unversities from CUPA, CCCU and IAICU, and uses local or regional data that is relevant. 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 reveiwed by the Excutive Committee of the Board of Trustees. Based upon the above data the Executive Committee establishes reasonable compensation for the 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 is 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.