2026-04-15T16:26:37-07:00 2025-05-31 911194016 Clark Nuber PS 555 110th NE Suite 700 Bellevue WA 98004 990 2024-06-01 910615846 NORTHWEST UNIVERSITY NORT 4258228266 PO Box 579 Kirkland WA 98083 Ryan Porter CFO 4258896310 2026-04-15 1 1 Sara Elizabeth H Jones P00235495 4254544919 2026-04-15 2024 2025-03-06 01:10:19Z JEREMY JOHNSON PO Box 579 PO Box 579 Kirkland WA 98083 52641225 0 X WWW.NORTHWESTU.EDU X 1955 WA POST-SECONDARY EDUCATION IN A CHRISTIAN ENVIRONMENT 24 21 740 146 0 0 4926560 8665241 41303089 43125383 523948 108591 261853 479143 47015450 52378358 12630239 12697499 0 0 21429144 19605697 48000 0 771438 16320933 16188623 50428316 48491819 -3412866 3886539 57079142 61287219 26715006 26988180 30364136 34299039 WE, THE PEOPLE OF NORTHWEST UNIVERSITY, CARRY THE CALL OF GOD BY CONTINUALLY BUILDING A LEARNING COMMUNITY DEDICATED TO SPIRITUAL VITALITY, ACADEMIC EXCELLENCE, AND EMPOWERED ENGAGEMENT WITH HUMAN NEED. 0 0 35243052 12697499 36928836 POSTSECONDARY EDUCATION: NORTHWEST UNIVERSITY PROVIDES POSTSECONDARY EDUCATION TO APPROXIMATELY 2405 STUDENTS ON CAMPUS IN KIRKLAND, WA, AND VIA ONLINE LEARNING MODALITIES. NORTHWEST UNIVERSITY PREPARES OUR STUDENTS TO BE PROFESSIONALS, LAY LEADERS FOR CHURCH MINISTRIES AND OTHER NOT-FOR-PROFIT MINISTRY ORGANIZATIONS. MANY STUDENTS HAVE THE OPPORTUNITY TO GO ON MISSION TRIPS TO OTHER COUNTRIES OR TO STUDY ABROAD. NORTHWEST UNIVERSITY SEEKS TO CARRY THE CALL OF GOD THROUGH OUR STUDENTS AND AROUND THE WORLD AS WE BUILD A LEARNING COMMUNITY DEDICATED TO SPIRITUAL VITALITY, ACADEMIC EXCELLENCE AND EMPOWERED ENGAGEMENT WITH HUMAN NEED. 4518444 0 6084567 POSTSECONDARY EDUCATION: UNIVERSITY HOUSING AND FOOD SERVICE FOR STUDENTS DURING THE 2024-25 ACADEMIC YEAR; APPROXIMATELY 477 RESIDENT STUDENTS 49844 0 111980 POST SECONDARY EDUCATION: UNIVERSITY CONFERENCES AND EVENTS. SERVICED APPROXIMATELY 360 STUDENTS DURING THE 24-25 ACADEMIC YEAR. 0 0 0 39811340 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 2127 0 1 740 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 21 1 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 WA X X RYAN PORTER - CFO 4258896310 5520 108TH AVE NE PO BOX 579 Kirkland WA 98083 JOSEPH CASTLEBERRY PRESIDENT 32 8 X X 289512 0 123837 RYAN PORTER CFO 32 8 X 163606 0 37391 SARAH DRIVDAHL PROVOST 40 0 X 175969 0 19461 VICKIE REKOW VICE PRESIDENT 40 0 X 154321 0 19517 HEATHER DEIBLER DEAN 40 0 X 132194 0 28036 ERIC ENGSTROM VICE PRESIDENT 40 0 X 120303 0 34267 ROBERT CAMPBELL DEAN 40 0 X 106500 0 45596 BARBARA PETTY CHAIR 4 0 X X 0 0 0 CHRIS EDWARDSON VICE CHAIR 3 0 X X 0 0 0 RON HASTIE TREASURER 3 1.00 X X 0 0 0 HILARIO GARZA DIRECTOR 2 0 X 0 0 0 RAUL SANCHEZ DIRECTOR 2 0 X 0 0 0 KLAYTON KO DIRECTOR 2 0.00 X 0 0 0 KIRSTEN MILLER DIRECTOR THRU 5/2025 1 0 X 0 0 0 BYRON PERKINS DIRECTOR 2 0 X 0 0 0 DAVE PHILLIPS DIRECTOR 2 0 X 0 0 0 DON ROSS DIRECTOR 2 0 X 0 0 0 ALAN SCHABERG DIRECTOR 2 0 X 0 0 0 DAN SCHIMELPFENIG DIRECTOR 1 1.00 X 0 0 0 JANET WEISS DIRECTOR 1.00 0.00 X 0 0 0 JOEL WENDLAND SECRETARY 3 0 X X 0 0 0 BILL WILSON DIRECTOR 3 0 X 0 0 0 REGGIE WITHERSPOON DIRECTOR 1 0 X 0 0 0 KEVIN GALLO DIRECTOR 1 0 X 0 0 0 MATT HARDER DIRECTOR 1 0 X 0 0 0 DION MAEDA DIRECTOR 1 0 X 0 0 0 TERRA MANGUM DIRECTOR 1 0 X 0 0 0 LEE MCCLOUD DIRECTOR 2 0 X 0 0 0 SEAN SILVERII DIRECTOR 1 0 X 0 0 0 JEREMY DAVIS DIRECTOR 2 0 X 0 0 0 JIM RICE SECRETARY THRU 11/16/2024 3 0 X X 0 0 0 1142405 0 308105 27 0 1 0 NATIONAL MANAGEMENT RESOURCES CORP PO BOX 1224 LAGRANGE GA 30241 FACILITY AND LANDSCAPE MAINT 1479742 SODEXO AMERICA LLC PO BOX 360170 PITTSBURGH PA 152516170 DINING SERVICES 1799220 SYNERGY CAMPUS SECURITY SERVICES LL PO BOX 1224 LAGRANGE GA 30241 SECURITY PATROL 489755 ENCOURA LLC 75 REMITTANCE DR DEPT 1020 CHICAGO IL 60654 EDUCATIONAL CONSULTANT 475425 CYEMPTIVE TECHNOGIES INC 12120 SHAMROCK PLZ SUITE 110 OMAHA NE 68154 CYBER SECURITY 341000 15 0 0 1679102 3290577 285869 3409693 130215 8665241 TUITION & FEES 611310 36548499 36548499 0 0 STUDENT HOUSING 611710 6084567 6084567 0 0 AUXILIARY 710000 111980 111980 0 0 STUDENT SUPPORT FEES 611710 369865 369865 0 0 ATHLETIC EVENTS 711210 10472 10472 0 0 0 0 0 0 43125383 209915 0 0 209915 0 0 0 0 0 0 0 0 547579 0 0 0 547579 0 547579 0 0 547579 47013 0 148337 0 -101324 0 -101324 0 0 -101324 46094 1679102 114530 -68436 0 -68436 0 52378358 43125383 0 587734 0 0 12697499 12697499 0 0 0 0 549233 411676 120288 17269 49500 10931 38569 0 15167391 13274935 1538776 353680 596196 507191 72279 16726 2157195 1670065 440418 46712 1086182 823160 246486 16536 3893068 3589328 157577 146163 58033 0 58033 83273 0 83273 0 0 0 0 0 0 47769 0 47769 0 1584674 944093 618871 21710 671239 27249 643779 211 348855 318767 22406 7682 794487 579314 174383 40790 0 0 0 0 1829231 1706814 85852 36565 764772 731771 19603 13398 0 0 0 0 0 0 0 0 562771 445546 98387 18838 0 0 0 0 2401383 32355 2367863 1165 525167 18614 506553 0 INSTRUCTIONAL EXPENSES 1379636 1379636 0 0 FUNDRAISING EXPENSE 166485 10717 15343 140425 DUES FEES SUBSCRIPTIONS 70527 69226 1172 129 BAD DEBT 291302 0 291302 0 715951 562453 260059 -106561 48491819 39811340 7909041 771438 3452666 11301810 300644 306657 0 0 2161193 2002707 0 0 0 0 0 0 0 0 634693 548152 84505639 39860193 45822591 44645446 3821129 1523561 162641 160851 0 0 0 0 723585 798035 57079142 61287219 2441884 2432762 0 0 1773643 2484927 19851980 18582499 0 0 0 517414 1723137 1653833 0 0 924362 1316745 26715006 26988180 X 24049192 28298001 6314944 6001038 30364136 34299039 57079142 61287219 X 3886539 54311 0 0 0 -5947 X X 0 1 X 1 1 1 X 6282613 6683946 5591461 4926560 8665241 32149821 0 0 0 0 0 0 0 0 0 0 6282613 6683946 5591461 4926560 8665241 32149821 6089392 26060429 1059290 1387613 1237758 597038 757494 5039193 0 0 0 0 0 0 0 0 0 0 37189014 216732763 0.70076 0.78521 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11785096 300317 644934 257553 3105505 0 9367289 10568880 244142 1295654 273279 50301 0 11785096 11177252 43692 -395439 219897 36728 0 10568880 11497047 232070 -376001 175864 0 0 11177252 9605775 546001 1524648 179377 0 0 11497047 0.02 0.7 0.28 0 0 0 3345326 3345326 0 64872255 32336167 32536088 0 0 0 0 0 10335552 7524026 2811526 0 5952506 0 5952506 44645446 0 STUDENT DEPOSITS 555385 LEASE PAYABLE 497055 ASSET RETIREMENT OBLIGATION 154726 SPLIT INTEREST AGREEMENT OBLIGATION 109579 1316745 37638445 54311 0 0 -14860985 -14806674 52445119 47769 -114530 -66761 52378358 36154039 0 0 0 401540 401540 35752499 47769 12691551 12739320 48491819 Schedule D, Part V, Line 4 THE ENDOWMENT IS USED PRIMARILY TO GENERATE REVENUE TO SUPPORT SCHOLARSHIPS FOR STUDENTS TO STUDY AT NORTHWEST UNIVERSITY. OTHER ENDOWMENT FUNDS SUPPORT THE UNIVERSITY DIRECTLY BY ADDING ADDITIONAL REVENUE TO THE UNIVERSITY. Schedule D, Part XI, Line 2d REVENUE REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S TAX RETURN -$2,163,486. FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS -$12,697,499 TOTAL TO SCHEDULE D, PART XI, LINE 2D -$14,860,985. Schedule D, Part XI, Line 4b FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS -$114,529. Schedule D, Part XII, Line 2d EXPENSES REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S PER AUDITED FINANCIAL STATEMENTS $287,011. FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS $114,530. TOTAL TO SCHEDULE D, PART XII, LINE 2D $401,540 Schedule D, Part XII, Line 4b FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS $12,697,499 LESS UNIDENTIFIED VARIANCE OF $5,948 RESULTING IN $12,691,551 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 THE UNIVERSITY MEETS SECTION 2(B) OF REVENUE PROCEDURE 75-50. THE UNIVERSITY HAS SATISFIED THE PUBLICITY REQUIREMENTS BY COMPLYING WITH SECTION 4.02 OF THE SAME REVENUE PROCEDURE. THE UNIVERSITY HAS ALSO POSTED THIS POLICY ON THEIR WEBSITE. Schedule E, Part I, Line 6 NORTHWEST UNIVERSITY RECEIVES TITLE IV FINANCIAL AID THAT IS DISBURSED TO ELIGIBLE STUDENTS ATTENDING THE UNIVERSITY. South Asia 0 0 Program Services INTERNATIONAL STUDY TOUR 58548 East Asia and the Pacific 0 0 Program Services INTERNATIONAL STUDY TOUR 153052 Europe (including Iceland and Greenland) 0 0 Program Services INTERNATIONAL STUDY TOURR 45264 Middle East and North Africa 0 0 Program Services INTERNATIONAL STUDY TOUR 86303 0 0 343167 0 0 0 0 0 0 Schedule F, Part I, Line 3 THE EXPENDITURES INCLUDED IN SCHEDULE F, PART I ARE REPORTED UNDER THE ACCRUAL METHOD OF ACCOUNTING. PRESIDENT'S BANQUET 1725196 1679102 46094 0 0 29925 46094 2000 36511 0 0 1725196 1679102 46094 0 0 29925 46094 2000 36511 114530 -68436 1 STUDENT SCHOLARSHIPS 652 0 12697499 BOOK VALUE UNFUNDED INSTITUTIONAL AID Schedule I, Part I, Line 2 STUDENTS APPLY FOR SCHOLARSHIPS USING THE FEDERAL FAFSA APPLICATION. GRANTS ARE AWARDED TO STUDENTS OF NORTHWEST UNIVERSITY WHO MEET THE CRITERIA SET BY STUDENT FINANCIAL SERVICES AND BY SPECIFIC ENDOWMENT CRITERIA. STUDENTS APPLY FOR SCHOLARSHIPS USING FAFSA APPLICATIONS, SPECIFIC CRITERIA ARE APPLIED TO CONFIRM ELIGIBILITY AND TO ASSURE FAIRNESS TO ALL APPLICANTS. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOSEPH CASTLEBERRY PRESIDENT 287010 0 0 0 2502 0 9706 0 123837 0 423055 0 0 0 RYAN PORTER CFO 163606 0 0 0 0 0 6325 0 31065 0 200996 0 0 0 SARAH DRIVDAHL PROVOST 175969 0 0 0 0 0 5381 0 14080 0 195430 0 0 0 VICKIE REKOW VICE PRESIDENT 154321 0 0 0 0 0 0 0 19517 0 173838 0 0 0 HEATHER DEIBLER DEAN 132194 0 0 0 0 0 4233 0 23803 0 160230 0 0 0 ERIC ENGSTROM VICE PRESIDENT 120303 0 0 0 0 0 4002 0 30265 0 154570 0 0 0 ROBERT CAMPBELL DEAN 106500 0 0 0 0 0 3716 0 41880 0 152096 0 0 0 Schedule J, Part I, Line 1a MINISTER'S PARSONAGE ALLOWANCE WAS PAID IN CASH TO OUR PRESIDENT AND OTHER MINISTER EMPLOYEES. THESE AMOUNT ARE CONSIDERED NON-TAXABLE COMPENSATION SINCE THE PAYMENTS MEET THE CRITERIA UNDER IRC SECTION 107. OCCASIONAL PAYMENTS FOR SPOUSE TRAVEL AND MEALS WERE MADE FOR THE PRESIDENT'S SPOUSE BUT ONLY WHEN THERE WAS A VALID BUSINESS PURPOSE FOR HER TRAVEL. SINCE THERE IS A BONA FIDE BUSINESS PURPOSE, THE AMOUNTS ARE NOT TAXABLE TO THE PRESIDENT. THE PRESIDENT RECEIVES A CAR ALLOWANCE THAT IS GROSSED UP AS A TAXABLE BENEFIT. MONTHLY SECURITY SERVICES AND HOUSE CLEANING SERVICES, WHEN RELATED TO BUSINESS EVENTS, WERE PAID FOR THE PRESIDENT'S HOME. SINCE THERE IS A BONA FIDE BUSINESS PURPOSE, THE AMOUNTS ARE NOT TAXABLE TO THE PRESIDENT. A WISCONSIN PUBLIC FINANCE AUTHORITY 273866124 2017-08-30 27542998 REFINANCE EXISTING CAMPUS DEBT 0 0 0 A 8960499 0 27542998 0 0 0 375195 0 0 0 27167803 0 2008 1 0 1 1 A 0 1 0 0 0 0 0 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 Schedule K, Part IV, Line 2c-08/30/2017 27,542,998 WISCONSIN PUBLIC FINANCE AUTHORITY NO REBATE IS DUE YET. JOSEPH CASTLEBERRY OFFICER DEFERRED COMPENSATION X 517414 517414 0 1 0 517414 KELLY USHIKUBO SEE PART V 38569 EMPLOYMENT 0 JASON DEUMAN SEE PART V 10931 EMPLOYMENT 0 Schedule L, Part IV RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATIONS: FAMILY MEMBERS OF BOARD MEMBER DON ROSS. X 2 130215 FMV 0 0 1 0 Schedule M, Part I, Line 9 THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Form 990, Part I, Line 6 THERE WERE 146 VOLUNTEERS INCLUDING 21 VOLUNTEER BOARD MEMBERS DURING THE YEAR. Form 990, Part VI, Section A, Line 2 HILARIO GARZA, KLAYTON KO, BYRON PERKINS, DAVE PHILLIPS, DON ROSS, ALAN SCHABERG, JOEL WENDLAND AND BILL WILSON HAVE A BUSINESS RELATIONSHIP. Form 990, Part VI, Section A, Line 7a SUPERINTENDENT IS APPOINTED OR ELECTED BY EACH PARTICIPATING DISTRICT OF THE ASSEMBLIES OF GOD. Form 990, Part VI, Section B, Line 11b THE FORM 990 AND RELATED SCHEDULES ARE PREPARED BY ACCOUNTANTS AT NORTHWEST UNIVERSITY. THE RETURN IS INTERNALLY REVIEWED AND THEN SUBMITTED TO A THIRD PARTY CPA FOR REVIEW. A PUBLIC DISCLOSURE VERSION OF THE RETURN IS THEN DISTRIBUTED TO EACH MEMBER OF THE BOARD FOR REVIEW. AFTER THE COMMENTS FROM BOARD MEMBERS ARE ADDRESSED AND ANY CORRECTIONS ARE MADE, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY APPLIES TO OFFICERS, DIRECTORS, TRUSTEES, AND MANAGEMENT EMPLOYEES. CONFLICTS AND POTENTIAL CONFLICTS ARE DISCLOSED TO THE PRESIDENT AND THE EXECUTIVE COMMITTEE OF THE BOARD AS THEY ARISE. THE PRESIDENT AND THE EXECUTIVE COMMITTEE DETERMINE WHETHER OR NOT AN ACTUAL CONFLICT OF INTEREST EXISTS. IF AN ACTUAL CONFLICT IS DEEMED TO EXIST, THE BOARD WILL DETERMINE THE APPROPRIATE RESPONSE THAT RESULTS IN THE BEST INTEREST FOR NORTHWEST UNIVERSITY. THE FOLLOWING ARE THE RESTRICTIONS IMPOSED ON INDIVIDUALS FOR WHOM A CONFLICT EXISTS. THEY ARE REQUIRED TO RECUSE THEMSELVES FROM ALL VOTING AND OTHER DECISION MAKING WITH REGARD TO THE TRANSACTION FOR WHICH THE CONFLICT EXISTS. Form 990, Part VI, Section B, Line 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ALL COMPENSATION. THE CUPA SALARY SURVEY IS USED AS A COMPARATIVE SOURCE FOR REASONABLENESS. THIS PROCESS IS DONE FOR THE PRESIDENT AS WELL AS VICE PRESIDENT LEVEL POSITIONS OF THE UNIVERSITY. THE LAST SALARY REVIEW OCCURRED IN NOVEMBER 2024. THE EXECUTIVE COMMITTEE DISCUSSES AND DELIBERATES ON ANY COMPENSATION ISSUES AT THE NOVEMBER BOARD MEETING AND THE MINUTES REFLECT THE DISCUSSION. SEPARATE MINUTES ARE TAKEN AND SENT TO THE CFO FOR A RECORD OF THE DECISION MADE. Form 990, Part VI, Section C, Line 19 OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE REQUESTS ARE MADE TO THE UNIVERSITY PRESIDENT'S OFFICE. WHEN REQUESTS ARE RECEIVED, WE PROVIDE COPIES AS REQUIRED. THIS MIGHT BE IN PAPER FORM OR BY EMAIL SENT AS A PDF DOCUMENT. Form 990, Part XI, Line 9 Unresolved Variance $-5,947 Form 990, Part XII, Line 2c THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR IN THE COMMITTEE'S RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. NORTHWEST UNIVERSITY FOUNDATION 5520 108TH AVE NE PO BOX 579 KIRKLAND WA 98083 952008029 SUPPORT HIGHER EDUCATION WA 501(C)(3) LINE 12a, i NORTHWEST UNIVERSITY 1 CHARITABLE REMAINDER TRUSTS (10) PO BOX 579 Kirkland WA 980830579 INVESTMENT WA N/A T 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NORTHWEST UNIVERSITY FOUNDATION c 3290577 Actual costs NORTHWEST UNIVERSITY FOUNDATION q 295089 Actual Costs