2011-12-20T13:17:51-06:00 2011-06-30 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2010-07-01 390806428 NORTHLAND COLLEGE NORT 7156821321 1411 ELLIS AVENUE ASHLAND WI 54806 MICHAEL A MILLER 7156821321 2011-12-16 1 LAWRENCE H MOHR CPA 6128764500 2010 2016-02-24 21:20:13Z MICHAEL A MILLER 1411 ELLIS AVENUE ASHLAND WI 54806 27322329 0 X WWW.NORTHLAND.EDU X 1892 WI TO BE THE NATION'S LEADING ENVIRONMENTAL LIBERAL ARTS COLLEGE. PROVIDE STUDENTS WITH A STRONG LIBERAL ARTS CURRICULUM AND UNIQUE EXPERIENTIAL LEARNING OPPORTUNITIES WITH A FOCUS ON THE ENVIRONMENT, SUSTAINABILITY, AND SOCIAL RESPONSIBILITY, ENABLING THOSE IT SERVES TO ADDRESS THE CHALLENGES OF THE FUTURE. 28 28 791 25 0 -8892 4904802 7833668 16645011 16145744 580687 137927 21246 2883094 22151746 27000433 6267727 6373234 0 0 8771482 9452897 0 0 821449 9006672 8618330 24045881 24444461 -1894135 2555972 60911435 63133248 12823425 8317878 48088010 54815370 X TO BE THE NATION'S LEADING ENVIRONMENTAL LIBERAL ARTS COLLEGE. INTEGRATE LIBERAL ARTS STUDIES WITH AN ENVIRONMENTAL EMPHASIS, ENABLING THOSE IT SERVES TO ADDRESS THE CHALLENGES OF THE FUTURE. CREATE A COMMUNITY OF ENGAGED LEARNERS WITH THE SKILLS AND EXPERIENCE TO PREPARE FOR ADVANCED STUDIES AND MEANINGFUL LIVES. LEAD THE WAY, BY ACADEMIC EXCELLENCE AND SUBSTAINABLE PRACTICE, TO A WORLD WHERE HUMAN AND OTHER BIOLOGICAL COMMUNITIES CAN THRIVE TOGETHER INDEFINITELY. THE SIGURD OLSON ENVIRONMENTAL INSTITUE (SOEI), THROUGH COURSES, INTERNSHIPS, AND GRANT-FUNDED PROJECTS, SUPPORTS REGIONAL ENVIRONMENTAL EFFORTS. THE COLLEGE HAS AN ATTENACE OF APPROXIMATELY 560 STUDENTS WITH AN AVERAGE OF 370 RESIDING ON CAMPUS IN RESIDENCE HALLS. 0 0 11600239 6373234 13095967 INSTRUCTION: INTEGRATE LIBERAL ARTS STUDIES WITH AN ENVIRONMENTAL EMPHASIS, ENABLING THOSE IT SERVES TO ADDRESS THE CHALLENGES OF THE FUTURE. CREATE A COMMUNITY OF ENGAGED LEARNERS WITH THE SKILLS AND EXPERIENCE TO PREPARE FOR ADVANCED STUDIES AND MEANINGFUL LIVES. THE SIGURD OLSON ENVIRONMENTAL INSTITUE (SOEI), THROUGH COURSES, INTERNSHIPS, AND GRANT-FUNDED PROJECTS, PROVIDES EXPERIENTIAL LEARNING OPPORTUNITIES WITH SUPPORTING LOCAL AND REGIONAL ENVIRONMENTAL IMPROVEMENT EFFORTS. THE SOEI SECURED THREE EPA GRANTS FOR BEACH/LAND RESTORATION IN THIS REGION, WHICH WILL PROVIDE STUDENTS WITH LEARNING OPPORTUNITIES WITH COMMUNITY PARTNERS. 3565626 2663403 AUXILIARY ENTERPRISES: PROVIDE SERVICES THAT ENHANCE STUDENT LIFE THROUGH THE STUDENT CENTER, BOOKSTORE, FOOD SERVICE, AND DORMITORIES. HOUSE AN AVERAGE OF 370 STUDENTS EACH YEAR. COORDINATE ON-CAMPUS CONFERENCE ARRANGEMENTS FOR OUTSIDE ORGANIZATIONS. ON-CAMPUS ACTIVITIES THIS YEAR INCLUDED CONTINUING EDUCATION EVENTS FOR REGIONAL PUBLIC SCHOOL TEACHERS AND THE NATIVE AMERICAN POW-WOW. 3348764 STUDENT SERVICES: PROVIDES STUDENTS RESOURCES AND SERVICES TO SUPPORT A SUCCESSFUL LEARNING AND LIVING EXPERIENCE AT THE COLLEGE. CREATES LEARNING OPPORTUNITIES FOR STUDENTS THROUGH OFF-SITE EXCURSIONS AND CO-CURRICULAR EVENTS. PROVIDES HOUSING, COUNSELING, CAREER PLACEMENTS, AND HEALTH SERVICES TO STUDENTS. ADMINISTERS POLICIES AND PROCEDURES RELATED TO CAMPUS LIFE. ASSISTS WITH ACADEMIC ADVISING AND RETAINING STUDENTS. STUDENT SERVICES PROVIDED AN EXPANDED WELLNESS CO-CURRICULUM THAT HELPS STUDENTS DEVELOP WAYS TO MAKE ETHICAL AND FULFILLING CHOICES THROUGH PARTICIPATION IN ECOLOGICAL, SPIRITUAL, PHYSICAL, EMOTIONAL, INTELLECTUAL, SOCIAL, ECONOMIC, AND VOCATIONAL ACTIVITIES. 588119 386374 ACADEMIC SUPPORT: THE ACADEMIC DEAN'S OFFICE, LIBRARY SERVICES, AND ACADEMIC TECHNOLOGY, SUPPORTS THE INSTRUCTIONAL PROGRAM BY PROVIDING RESOURCES TO RECRUIT AND DEVELOP FACULTY AND OFFER ADDITIONAL LEARNING OPPORTUNITIES TO STUDENTS. OPPORTUNITIES ABROAD HAVE INCREASED FOR STUDENTS THROUGH MORE FORMAL COLLABORATIVE INSTRUCTIONAL AGREEMENTS WITH PARTNERS THAT ALLOW STUDENTS TO PARTICIPATE IN SEMESTERS AWAY, IN COUNTRIES/REGIONS WHOSE ECOLOGICAL SYSTEMS PRESENT RICH AND UNIQUE LEARNING OPPORTUNITIES. PUBLIC SERVICE: THROUGH COURSES, INTERNSHIPS, AND PROJECTS THAT SUPPORT REGIONAL ENVIRONMENTAL EFFORTS, WE ENCOURAGE STUDENT LEARNING IN WAYS THAT HAVE A POSITIVE IMPACT ON NATURE, PROVIDE A FOUNDATION FOR PERSONAL FULFILLMENT AND PROFESSIONAL SUCCESS AND NORTHLAND GRADUATES ARE LEADERS IN GOVERNMENT, NOT-FOR-PROFIT ORGANIZATIONS, AND GREEN BUSINESS. THESE PROGRAMS HELP COMMUNITY LEADERS CREATE POSITIVE ENVIRONMENTAL CHANGE. A LONG-STANDING PROJECT IS LOONWATCH. OVER 300 CITIZEN SCIENTISTS COLLECT DATA ON WISCONSIN LAKES BY OBSERVING LOONS. THESE DATA BUILD CAPACITY FOR COLLABORATION BETWEEN STUDENTS, CITIZENS, AND LAKE MANAGERS TO WORK ON RESTORING AND PROTECTING THE AQUATIC SYSTEMS. 588119 386374 19102748 1 1 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 24 0 791 1 1 1 0 0 0 0 1 1 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 WI X LORI BENNETTS CONTROLLER 7156821824 1411 ELLIS AVE ASHLAND WI 548063999 JOHN N ALLEN 0.50 X 0 0 0 CAROL BLUM 0.50 X 0 0 0 HANNIBAL BOLTON 0.50 X 0 0 0 SCOTT BRETTING 1.00 X 0 0 0 ELLEN T BROWN 0.50 X 0 0 0 ROBERT BANKS 0.50 X 0 0 0 DONALD E FOUTS PHD 0.50 X 0 0 0 G ROBERT KERR 0.50 X 0 0 0 MICHAEL MYSZEWSKI 0.50 X 0 0 0 LOWELL NOTEBOOM 2.00 X 0 0 0 CRAIG PONZIO 2.00 X 0 0 0 THOMAS RHOADES III 0.50 X 0 0 0 JEREMY C SHEA 0.50 X 0 0 0 RICHARD STRAND 0.50 X 0 0 0 JAMES E WILLIAMSON 0.50 X 0 0 0 DEBRA CERVENKA 0.50 X 0 0 0 BONNIE SMEJA 0.50 X 0 0 0 THOMAS MARTIN 2.00 X 0 0 0 ROBERT B REICHELT 0.50 X 0 0 0 MARY RICE 0.50 X 0 0 0 JOHN STOLLENWERK 0.50 X 0 0 0 DAVE DONOVAN 0.50 X 0 0 0 MICHAEL V MASTERSON 1.00 X 0 0 0 CHRIS OWEN 2.00 X 0 0 0 DON CHASE 0.50 X 0 0 0 LINCOLN CRUZ 0.50 X 0 0 0 MELANIE GOBLE 0.50 X 0 0 0 WILLIAM MOKRY 0.50 X 0 0 0 MARK BARBEAU 55.00 X 108717 0 9346 GUY TRIER 55.00 X 90602 0 1500 JAMES PETERSON 55.00 X 106645 0 641 MICHAEL MILLER 55.00 X 104169 0 1218 ROBERT JACKSON 55.00 X 61247 0 2585 ALAN BREW 55.00 X 80635 0 1644 RICK SMITH 55.00 X 37857 0 865 DAVID WAHLBERG 55.00 X 87973 0 8385 KAREN HALBERSLEBEN 0.00 X 0 0 0 471380 0 15290 3 0 0 0 CHARTWELLS PO BOX 91337 CHICAGO IL 606931337 FOOD SERVICES 1273099 VHS COMMERCIAL SERVICES INC 302 E MAIN ST ASHLAND WI 54806 CLEANING SERVICES 332374 PARTNER'S FUNDING INC PO BOX 1575 MINNEAPOLIS MN 554801575 SECURITY 137657 3 37319 1251285 6545064 193141 7833668 TUITION & FEES 541900 13095967 13095967 AUXILIARY ENTERPRISES 611710 2663403 2663403 OTHER SOURCES 611710 386374 386374 16145744 455272 455272 317345 -317345 -317345 -317345 12645 37319 4551 8094 8094 GAIN ON DEBT EXTINGUIS 525990 2875000 2875000 2875000 27000433 16145744 0 3021021 6373234 6373234 584304 146076 350582 87646 6679281 4770232 1620766 288283 277805 188030 75397 14378 1374977 930644 373171 71162 536530 363147 145615 27768 75249 75249 113513 113513 1672518 1132033 453924 86561 247031 167201 67045 12785 1668857 1132635 454165 82057 779330 527485 211511 40334 517511 350274 140453 26784 435389 435389 1472710 1449808 19234 3668 162553 110023 44117 8413 FOOD SERVICE 1032577 698893 280243 53441 RECRUITMENT EXPENSE 117834 79755 31980 6099 MEMBERSHIPS 114110 77234 30970 5906 TEXTBOOKS 90031 90031 HONORARIUMS 59665 40384 16193 3088 59452 40240 16136 3076 24444461 19102748 4520264 821449 3225 1765 2154272 1862358 1841433 1555091 198183 266148 1753938 1644315 29402 28770 59808 14109 51481061 16717014 36676876 34764047 15912089 19529631 2282209 3467014 60911435 63133248 1270067 1533821 1516475 1513617 178301 213171 3965684 3960994 5125000 767898 1096275 12823425 8317878 X 24105313 28495281 4581532 5359021 19401165 20961068 48088010 54815370 60911435 63133248 X 2555972 4171388 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6 71527 2639978 0 0 19118951 1137661 4525830 1061841 23720601 17449729 719322 2146173 -1026273 -170000 19118951 21984581 1193284 -4748030 -351472 -628634 17449729 0.01000 0.92000 0.07000 1 0 323443 3339607 3663050 43537812 14219280 29318532 2962357 1577770 1384587 1317842 919964 397878 34764047 CONTRIBUTIONS RECEIVABLE FROM REMAINDER TRUSTS 601260 BENEFICIAL INTEREST IN PERPETUAL TRUST 1823030 BOND ISSUE COSTS 4527 DEPOSITS HELD BY TRUSTEE 174705 CONSTRUCTION WIP 14507 SPLIT INTEREST AGREEMENTS 848985 3467014 STUDENT TUITION AND ROOM DEPOSITS 139230 CAPITAL LEASE PAYABLE 80190 ASSET RETIREMENT OBLIGATION 529000 SPLIT INTEREST LIABILITIES 347855 1096275 27000433 24444461 2555972 3763179 408209 4171388 6727360 24803138 3763179 412760 4175939 20627199 6373234 6373234 27000433 18075778 4551 4551 18071227 6373234 6373234 24444461 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE IS ALSO EXEMPT FROM STATE INCOME TAXES. HOWEVER, ANY UNRELATED INCOME MAY BE SUBJECT TO TAXATION. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2011. THE COLLEGES TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2008 THROUGH 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGES IN VALUE OF SPLIT INTEREST AGREEMENTS 408,209. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 408,209. DIRECT FUNDRAISING EXPENSES NETTED AGAINST REVENUE IN THE 990 4,551. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS 6,373,234. PART XIII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED AGAINST REVENUE IN THE 990 4,551. PART XIII, LINE 4B - OTHER ADJUSTMENTS: GRANTS 6,373,234. PART V, LINE 4: THE ENDOWMENT CONSIST OF APPROXIMATELY 55 INDIVIDUAL FUNDS FOR A VARIETY OF PURPOSES, INCLUDING SCHOLARSHIPS, AWARDS, AND OPERATIONS. 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 COLLEGE HAS AN AFFIRMATIVE ACTION POLICY. THE COLLEGE REQUIRES COPIES OF AFFIRMATIVE ACTION AND EQUAL EMPLOYMENT OPPORTUNITY PRACTICES FROM CONTRACTORS AS REQUIRED BY LAW. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE FEDERAL GOVERNMENT PROVIDES FINANCIAL ASSISTANCE TO STUDENTS THROUGH THE COLLEGE. 2010 SCHOLARSHIP GOLF CLASSIC 34184 34184 48 1434 2011 SCHOLARSHIP GOLF CLASSIC 15780 3135 12645 3069 49964 37319 12645 48 4503 4551 8094 1 FINANCIAL AID FOR STUDENTS SEE COLLEGE FOR DETAIL LIST 541 6373234 OTHER INFORMATION: PART IV: THE COLLEGE MONITORS THE USE OF GRANT FUNDS THROUGH CONTROLS ESTABLISHED IN THE BUSINESS OFFICE. THE VP OF FINANCE AND ADMINISTRATION RECEIVES, REVIEWS, AND APPROVES GRANT APPLICATIONS PRIOR TO SUBMITTAL TO ENSURE THAT INDIRECT COSTS AND REPORTING REQUIREMENTS ARE IN PLACE. UPON GRANT AWARD, THE DEPARTMENT SUBMITS THE APPROVED GRANT TO THE BUSINESS OFFICE. THE PRINCIPAL FOR THE GRANT, ALONG WITH THE STAFF ACCOUNTANT AND CONTROLLER ENSURE THAT EXPENSES SUBMITTED ARE CONSISTENT WITH THE APPROVED GRANT. THE PRINCIPAL DEPARTMENT FOR THE GRANT, ALONG WITH VPS AND ABOVE RECEIVE REVENUE AND EXPENSE REPORTS ON ALL ACTIVE GRANT FUNDS. X X X 1 1 X X X 1 0 0 0 0 0 0 0 0 PART I, LINE 1A FORMER PRESIDENT IS RECEIVING DEFERRED SALARY. ON CAMPUS HOUSING IS PROVIDED TO THE PRESIDENT AS A CONDITION OF EMPLOYMENT. THE COLLEGE'S CONTRACTED CLEANING SERVICES PROVIDES CUSTODIAL SERVICES TO THE RESIDENCE. THE COLLEGE'S MAINTENANCE SERVICE PROVIDES REPAIRS AND GROUNDSKEEPING SERVICES TO THE RESIDENCE. PART I, LINE 4A VP GUY TRIER LEFT EFFECTIVE 12/31/2010. SEVERANCE PAY IS 23,000 + $6,000 FOR CONSULTING SERVICES LEONARD STREET AND DEINARD LOWELL NOTEBOOM (VICE-CHAIR) IS A SHAREHOLDER OF LEONARD,STREET,AND DEINARD 20562 VARIOUS LEGAL SERVICES 0 X 6 33008 FMV ON DATE OF GIFT X 140 FMV ON DATE OF GIFT X 4 104432 FMV ON DATE OF GIFT X 4 548 FMV ON DATE OF GIFT X EVENT TICKETS 5 12395 TICKET PRICE X GIFT CERTIFICATES 8 1045 PURCHASE PRICE X PHOTOGRAPHY EQUIPMENT/SUPPLIS 4 3025 FMV ON DATE OF GIFT X VACATIONS 5 5847 PURCHASE PRICE X GOLF PACKAGES 4 3042 PURCHASE PRICE X CANOE ITEMS 2 26847 FMV ON DATE OF GIFT X SPORTING GOOD BAGS 2 415 PURCHASE PRICE X OTHER OUTDOOR GOODS 2 310 FMV ON DATE OF GIFT X CLUB MEMBERSHIPS 1 300 MEMBERSHIP PRICE X JEWELRY 2 950 FMV ON DATE OF GIFT X MISCELLANEOUS 4 290 FMV ON DATE OF GIFT 2 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THE COLLEGE WILL USE REAL ESTATE APPRAISERS AND/OR BROKERS TO MARKET LAND OR HOMES THAT IT MAY RECEIVE FROM DONORS. THE COLLEGE MAY USE OTHER THIRD PARTIES TO MARKET HIGH-VALUE, NON-CASH GIFTS THAT WOULD NOT PROVIDE A PROGRAM-RELATED BENEFIT IF THE COLLEGE RETAINED THEM. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT MAKES THE 990 AVAILABLE ON-LINE, VIA SECURE LOGIN, TO ALL MEMBERS OF THE BOARD. MANAGEMENT E-MAILS ALL BOARD MEMBERS TO NOTIFY THEM WHEN THE 990 IS AVAILABLE AND TO PROVIDE INSTRUCTIONS TO ACCESS IT. THE 990 REMAINS AVAILABLE FOR REVIEW FOR NO LESS THAN A WEEK. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES RECEIVE THE CONFLICT OF INTEREST POLICY UPON EMPLOYMENT. THE HUMAN RESOURCE OFFICE RECEIVES AND INVESTIGATES ALLEGED OR POTENTIAL CONFLICTS OF INTEREST. THE HUMAN RESOURCE OFFICE COORDINATES WITH THE PRESIDENT AND/OR VPS TO RESOLVE THE CONFLICT OF INTEREST IN AN APPROPRIATE MANNER. THE BUSINESS OFFICE OVERSEES FINANCIAL TRANSACTIONS FOR ALL AREAS OF THE COLLEGE AND REPORTS ALLEGED OR POTENTIAL CONFLICTS OF INTEREST TO THE VP OF FINANCE & ADMINISTRATION, WHO ADDRESSES THE ISSUES WITH THE HUMAN RESOURCE OFFICE, VPS, THE PRESIDENT, OR THE BOARD, AS APPROPRIATE. PERSONS WITH CONFLICTS OF INTEREST ARE NOTIFIED OF THE CONFLICT AND STEPS ARE TAKEN TO ELIMINATE THE CONFLICT OF INTEREST. THE PRESIDENT'S OFFICE ENSURES THAT TRUSTEES COMPLETE A CONFLICT OF INTEREST STATEMENT IN CONJUNCTION WITH ONE OF THE BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING COMPENSATION IS BASED ON STUDIES OF COLLEGES WITH APPROXIMATELY THE SAME BUDGETS THAT SURVEYS THE SCHOOLS TO DETERMINE THE MEDIAN PAY FOR POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ONLY UPON REQUEST AND BASED ON CIRCUMSTANCES AND NEED, AS DETERMINED BY THE COLLEGE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 3,763,179. CHANGES IN VALUE OF SPLIT INTEREST AGREEMENTS 408,209. TOTAL TO FORM 990, PART XI, LINE 5: 4,171,388. OVERSIGHT OF AUDIT FORM 990, PART XI, LINE 2C THE PROCESS FOR THE OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEAR. COMPENSATION PRACTICES FORM 990, PART VI, LINES 15A AND 15B COMPENSATION FOR ALL EMPLOYEES IS COMPARED TO DATA OBTAINED FROM INDEPENDENT SOURCES TO SPECIFICALLY INCLUDE COLLEGE AND UNIVERSITY PROFESSIONALS ASSOCIATION (CUPA) COMPENSATION SCALES.