2024-05-15T12:27:07-05:00 2023-06-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-07-01 390806428 NORTHLAND COLLEGE NORT 7156821699 1411 ELLIS AVENUE ASHLAND WI 54806 CHADWICK L DAYTON PRESIDENT AND CEO 7156821699 2024-05-14 1 CHADWICK DAYTON 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-05-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHADWICK L DAYTON 1411 ELLIS AVENUE ASHLAND WI 54806 32942283 0 X WWW.NORTHLAND.EDU X 1892 WI NORTHLAND COLLEGE'S MISSION IS TO INTEGRATE UNDERGRADUATE LIBERAL ARTS STUDIES WITH AN ENVIRONMENTAL EMPHASIS, ENABLING THOSE IT SERVES TO ADDRESS THE CHALLENGES OF THE FUTURE. 30 29 531 50 0 0 7540045 3761743 23251872 23930215 640111 -1543245 395585 430220 31827613 26578933 13347936 13640102 0 0 10113809 10032751 0 0 549050 11604919 10560273 35066664 34233126 -3239051 -7654193 49432063 41752531 6529637 6627861 42902426 35124670 X SEE SCHEDULE O 0 0 19153876 13640102 19498989 INSTRUCTION:NORTHLAND'S FACULTY-DESIGNED CURRICULUM INTEGRATES THE COLLEGE'S ENVIRONMENTAL MISSION ACROSS ALL FIELDS OF STUDY AND IS A CAREER-FOCUSED CURRICULUM. NINETY-TWO PERCENT OF NORTHLAND GRADUATES ARE EMPLOYED OR IN GRADUATE SCHOOL, HAVING DEVELOPED THE SKILLS AND EXPERIENCE TO PREPARE FOR ADVANCED STUDY AND MEANINGFUL LIVES. THE COLLEGE HAS LAUNCHED SCIENTISTS, EDUCATORS, BUSINESS OWNERS, AND DEDICATED PROFESSIONALS IN ALMOST EVERY FIELD IMAGINABLE AND HAS PROVIDED GRADUATES WITH THE TOOLS, CONFIDENCE, AND VISION TO BE COMPETITIVE IN A GREENER WORLD ECONOMY.STUDENTS AT NORTHLAND CAN TAKE COURSES IN MORE THAN 40 ACADEMIC FIELDS OF STUDYIMPRESSIVE FOR A TINY BUT MIGHTY SCHOOL ON THE SHORES OF THE BIG LAKE GITCHI GAMI (OJIBWE FOR "GREAT SEA"). NORTHLAND'S 550+ STUDENTS CAN EXPLORE CLIMATE CHANGE STUDIES, HUMANITY AND NATURE STUDIES, NATIVE AMERICAN STUDIES, SIX PRE-PROFESSIONAL PROGRAMS, SOCIOLOGY AND SOCIAL JUSTICE, WATER SCIENCE, AND MORE. FIRST-YEAR STUDENTS ALSO HAVE THE OPPORTUNITY TO FOCUS MORE DEEPLY ON LEARNING OUTSIDE THE CLASSROOM THROUGH NORTHLAND'S SIGNATURE SUPERIOR CONNECTIONS AND GROWING CONNECTIONS PROGRAMS.THE ASSOCIATION FOR THE ADVANCEMENT OF SUSTAINABILITY IN HIGHER EDUCATION HAS RECOGNIZED NORTHLAND FOR ITS SUSTAINABILITY CURRICULUM. THE AASHE SUSTAINABLE CAMPUS INDEX RECOGNIZES TOP-PERFORMING COLLEGES AND UNIVERSITIES IN 17 SUSTAINABILITY IMPACT AREAS; CURRICULUM IS ONE OF THEM AND INCLUDES COURSES, PROGRAMS, LEARNING OUTCOMES IN SUSTAINABILITY, LIVING LABORATORY INITIATIVES, IMMERSIVE EXPERIENCES, SUSTAINABILITY LITERACY, AND FACULTY DEVELOPMENT. EVERY ACADEMIC DEPARTMENT AT NORTHLAND OFFERS SUSTAINABILITY COURSES, AND THERE ARE SEVEN MAJORS AND MINORS SPECIFIC TO SUSTAINABILITY, SUCH AS SUSTAINABLE COMMUNITY DEVELOPMENT, ONE OF THE ONLY OF ITS KIND IN THE NATION. 4651261 0 854058 STUDENT SERVICES:SERVICES PROVIDED TO NORTHLAND COLLEGE STUDENTS ARE DESIGNED TO SUPPORT THEIR SUCCESSFUL LIVING AND LEARNING EXPERIENCES AT THE COLLEGE. SERVICES INCLUDE HEALTH SERVICES SUCH AS COUNSELING AND A STRONG AFFILIATION WITH A LOCAL MEDICAL CLINIC RUN BY A NORTHLAND COLLEGE ALUMNUS, ACCOMMODATIONS, AND SAFETY AND SECURITY. STUDENTS ALSO FIND SUPPORT AT AND OPPORTUNITIES TO PARTICIPATE IN CAMPUS-WIDE ACTIVITIES ORGANIZED THROUGH THE OFFICE OF DIVERSITY AND INCLUSION.IN ADDITION, STUDENTS PARTICIPATE IN CLUBS, ORGANIZATIONS, AND ATHLETICS. THIRTY-EIGHT PERCENT OF NORTHLAND STUDENTS PARTICIPATE IN ATHLETICS, AND THERE ARE NEARLY 20 CLUBS AND ORGANIZATIONS ON CAMPUS. MOST NOTABLE IS THE NORTHLAND COLLEGE STUDENT ASSOCIATION (NCSA). FOUNDED IN 1970, NCSA IS THE ONLY STUDENT-RUN CAMPUS GOVERNMENT IN THE STATE OF WISCONSIN THAT DETERMINES ITS OWN BUDGET AND MANAGES ITS OWN FINANCES. THE GROUP IS A 501(C)(4) NON-PROFIT ORGANIZATION RUN COMPLETELY BY STUDENTS THAT IMPACTS THE COLLEGE, AND THE WORLD, ON A REGULAR BASIS. FOR EXAMPLE, EFFORTS STEMMING FROM NCSA LED NORTHLAND TO FULLY DIVEST FROM FOSSIL FUELS.OTHER CLUBS AND ORGANIZATIONS IN WHICH STUDENTS CAN PARTICIPATE INCLUDE: THE 4TH WALL (DRAMA), THE ALLIANCE (LGBT2QAI AWARENESS), AMERICAN FISHERIES SOCIETY, AMERICAN INDIAN SCIENCE AND ENGINEERING SOCIETY, FIRE CREW, FOOD RECOVERY NETWORK, MULTICULTURAL CLUB, NORDIC SKI CLUB, SAILING CLUB, STUDENT PUBLICATIONS (NEWSPAPER, LITERARY JOURNAL, AND YEARBOOK), AND WEATHER CLUB. 3303465 0 3577168 AUXILIARY ENTERPRISES:NORTHLAND'S ON CAMPUS AUXILIARY SERVICES INCLUDE THE BOOKSTORE, DINING SERVICE, AND RESIDENCE HALLS.THE COLLEGE COLLABORATES WITH CHARTWELLS HIGHER ED TO CREATE A SUSTAINABLE DINING EXPERIENCE FOR STUDENTS. INITIATIVES INCLUDE TRAY-LESS DINING TO REDUCE FOOD WASTE; DIVERTING FOOD SCRAPS FROM THE LANDFILL THROUGH THE CAMPUS COMPOSTING PROGRAM; AND PROCURING MEAT, PRODUCE, AND DRY GOODS FROM REGIONAL FARMERS AND BUSINESSES AND THE CAMPUS GARDENS. THE COLLEGE HAS ALSO SIGNED THE REAL FOOD CHALLENGE AND ADOPTED REAL FOOD STANDARDS, WHICH VALUE THE HUMANE TREATMENT OF ANIMALS, ORGANIC FOODS, FAIR LABOR STANDARDS, AND LOCAL SOURCING AS METRICS FOR EVALUATING THE FOOD NORTHLAND PURCHASES. APPROXIMATELY 80 PERCENT OF NORTHLAND COLLEGE STUDENTS LIVE ON CAMPUS IN ONE OF FIVE RESIDENCE HALLS OR IN THE TOWNHOUSE APARTMENTS. THE MCLEAN ENVIRONMENTAL LIVING AND LEARNING CENTER (MELLC) RESIDENCE HALL IS A CAMPUS FAVORITE, NAMED AFTER A BELOVED FORMER PRESIDENT AND HIS WIFE. THE CENTER HAS BEEN LAUDED NATIONWIDE FOR ITS ENVIRONMENTAL DESIGN. IT FEATURES SUSTAINABLE ARCHITECTURAL FEATURES, A 120-FOOT WIND TURBINE, PHOTOVOLTAIC ARRAYS, AND A GREENHOUSE. 1157769 0 0 PUBLIC SERVICE:NORTHLAND COLLEGE'S SIGURD OLSON ENVIRONMENTAL INSTITUTE (SOEI), MARY GRIGGS BURKE CENTER FOR FRESHWATER INNOVATION, INDIGENOUS CULTURES CENTER (ICC), AND HULINGS RICE FOOD CENTER OFFER COURSES THE PUBLIC CAN ATTEND, INTERNSHIPS THAT SUPPORT LOCAL COMMUNITY EFFORTS, AND OPPORTUNITIES FOR STUDENTS TO SERVE THE REGION VIA GRANT-FUNDED, EXPERIENTIAL PROJECTS THAT SUPPORT SUSTAINABILITY 937587 0 0 RESEARCH:FACULTY RESEARCH AND SCHOLARSHIP, AND STUDENT-FACULTY RESEARCH AND SCHOLARSHIP, IS A VIBRANT PART OF THE NORTHLAND COLLEGE CULTURE, WHICH IS UNUSUAL FOR A TINY (BUT MIGHTY) SCHOOL. NORTHLAND FACULTY ARE PASSIONATE ABOUT WHAT THEY DO AND ABOUT CARRYING OUT NORTHLAND'S MISSION THROUGH TEACHING, RESEARCH AND SCHOLARSHIP, AND SERVICE TO THE COLLEGE. THEY OFTEN EXTEND THEIR STUDENTS' LEARNING BY INVOLVING THEM IN THEIR RESEARCH AND SCHOLARSHIP THROUGH SENIOR CAPSTONE PROJECTS, CLASSROOM AND LABORATORY EXPERIENCES, INDEPENDENT STUDY, WORK STUDY JOBS, AND EXTERNALLY SPONSORED PAID RESEARCH POSITIONS FUNDED BY REGIONAL, STATE, AND NATIONAL ORGANIZATIONS. MORE THAN 50 PERCENT OF NORTHLAND GRADUATES WORK ON A RESEARCH OR SCHOLARSHIP PROJECT WITH FACULTY, WHICH OUTPACES THE COLLEGE'S COMPETITOR SCHOOLS BY MORE THAN 20 PERCENT.IN 2020, NORTHLAND FACULTY AND STUDENT GRADUATES PUBLISHED A PAPER ABOUT GLOW-IN-THE DARK PLATYPUSES. AFTER THEIR DISCOVERY OF PINK FLUORESCING FLYING SQUIRRELS IN 2019, A HANDFUL OF NORTHLAND PROFESSORS AND TWO CAPSTONE STUDENTS RESEARCHED OTHER ANIMALS THAT MIGHT GLOW IN THE DARK. ON A RESEARCH FINDING TRIP TO THE FIELD MUSEUM OF NATURAL HISTORY IN CHICAGO, THE PROFESSORS DISCOVERED THAT THE BROWNISH COATS OF PLATYPUS SPECIMENS GLOWED BLUE. THE FACULTY AND STUDENT RESEARCH FINDINGS, PUBLISHED OCTOBER 15, 2020, IN MAMMALIA, HAVE FOREVER CHANGED THE WAY SCIENTISTS THINK ABOUT THESE SEEMINGLY DULL BROWN-COATED ANIMALS. 709985 0 0 ACADEMIC SUPPORT:ACADEMIC SUPPORT FOR FACULTY AND STUDENTS IS PROVIDED THROUGH THE ACADEMIC DEAN'S OFFICE, DEXTER LIBRARY, AND EDUCATIONAL TECHNOLOGY SERVICES. SOME OF THE SERVICES THE DEAN'S OFFICE PROVIDES IS OVERSIGHT OF FACULTY RECRUITING AND ENDOWED PROFESSORSHIP APPOINTMENTS, STUDENT ADVISING AND TUTORING, STUDENT INTERNSHIP AND CAREER ADVISING, AND OFF CAMPUS LEARNING OPPORTUNITIES.NORTHLAND'S OFF CAMPUS LEARNING PROGRAMS ALLOW STUDENTS TO PARTICIPATE IN SEMESTERS AWAY IN REGIONS AND COUNTRIES WHOSE ECOLOGICAL SYSTEMS AND CULTURAL INFRASTRUCTURES PRESENT UNIQUE LEARNING OPPORTUNITIES. NORTHLAND OFFERS THESE EXPERIENCES THROUGH CLASSES OR IN PARTNERSHIP WITH THE ECOLEAGUE, OUTWARD BOUND, NATIONAL OUTDOOR LEADERSHIP SCHOOL, WILD ROCKIES FIELD INSTITUTE, HIGHER EDUCATION CONSORTIUM FOR URBAN AFFAIRS, CENTER FOR ECOLOGICAL LIVING AND LEARNING, KANSAI GAIDAI UNIVERSITY, ROUND RIVER CONSERVATION STUDIES, AND UNIVERSITY OF GLASGOW. 2805341 0 0 29913943 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 63 0 531 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 29 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X PAMELA LAWRENZ HOLT CONTROLLER 7156821699 1411 ELLIS AVENUE ASHLAND WI 54806 KARL SOLIBAKKE PRESIDENT (THRU 12/2022) 37.50 X X 299707 0 18070 CHAD DAYTON PRESIDENT 37.50 X X 0 0 0 TED BRISTOL CHAIR 5.00 X X 0 0 0 JANE VOGT VICE-CHAIR 2.00 X X 0 0 0 JAMES HAGSTROM SECRETARY 1.00 X X 0 0 0 JOHN ALLEN TRUSTEE 0.50 X 0 0 0 JANET BEWLEY TRUSTEE 0.50 X 0 0 0 GRETA BIESZKE TRUSTEE (THRU 04/2023) 0.50 X 0 0 0 DEMARIS BRINTON TRUSTEE 0.50 X 0 0 0 LINDA MAGEE CUEVAS TRUSTEE (THRU 02/2023) 0.50 X 0 0 0 BETH DOOLEY TRUSTEE 0.50 X 0 0 0 MIKE FIORIO TRUSTEE 0.50 X 0 0 0 PETER GOVE TRUSTEE 0.50 X 0 0 0 BLAKE GROSS TRUSTEE 0.50 X 0 0 0 CLAIRE HACKMANN TRUSTEE 0.50 X 0 0 0 EDWARD HANCOCK TRUSTEE 0.50 X 0 0 0 DYLAN HUDSON TRUSTEE 0.50 X 0 0 0 DONNA JACKSON STUDENT TRUSTEE 0.50 X 0 0 0 CAROLE LARSON TRUSTEE 0.50 X 0 0 0 LINDA MACK TRUSTEE 0.50 X 0 0 0 MICHAEL MASTERSON TRUSTEE 0.50 X 0 0 0 PRESTON MIKULA TRUSTEE 0.50 X 0 0 0 JAMIUME MOQUIN TRUSTEE 0.50 X 0 0 0 CRAIG MULLENBROCK TRUSTEE 0.50 X 0 0 0 LOWELL NOTEBOOM TRUSTEE 0.50 X 0 0 0 CRAIG PONZIO TRUSTEE 0.50 X 0 0 0 KRISTIN RASMUSSEN TRUSTEE 0.50 X 0 0 0 CLARA SCHMIESING STUDENT TRUSTEE 0.50 X 0 0 0 BEN SHEPHERD TRUSTEE 0.50 X 0 0 0 JOHN STOLLENWERK TRUSTEE (THRU 06/2023) 0.50 X 0 0 0 JUDITH TITCOMB TRUSTEE 0.50 X 0 0 0 DAVID ULLRICH TRUSTEE 0.50 X 0 0 0 JIM WILLIAMSON TRUSTEE 0.50 X 0 0 0 ALAN BREW VICE PRESIDENT, ACADEMIC AFFAIRS 37.50 X 120029 0 21848 PETER ANNIN DIRECTOR OF BURKE CENTER 37.50 X 155542 0 4451 DAWN RIVARD CHIEF OF STAFF 37.50 X 116693 0 25794 SHERRI VENERO CHIEF BUSINESS OFFICER 37.50 X 122004 0 14122 JOSEPH COOPER DEAN OF STUDENTS (THRU 06/2023) 37.50 X 115100 0 25446 TODD PYDO EXEC. DIRECTOR OF IT & FACILITIES 37.50 X 101096 0 3391 1030171 0 113122 7 0 1 0 SODEXO INC & AFFILIATES 4126 LILAC VISTA DRIVE LOUSVILLE KY 40241 MAINTENANCE AND CLEANING SERVICES 1494882 CHARTWELLS COMPASS GROUP PO BOX 91337 CHICAGO IL 60693 FOOD SERVICE 1398136 BLAKEMAN PLUMBING & HEATING 44941 STATE HIGHWAY 13 ASHLAND WI 54860 HVAC-PLUMBING 387802 SECURITAS SECURITY SERVICES USA INC 394 LAKE AVENUE SOUTH DULUTH MN 55802 CAMPUS SECURITY SERVICE 300666 JAMAR SERVICEARROWHEAD REFRIGERATION 4701 MIKE COLALLILO DR DULUTH MN 55807 HVAC-PLUMBING 162800 7 16250 937505 2807988 3943 3761743 TUITON AND FEES 611310 20353047 20353047 AUXILIARY ENTERPRISES 611710 3577168 3577168 23930215 99401 99401 28000 0 28000 28000 28000 4707219 6325437 24428 -1618218 -24428 -1642646 -1642646 8900 16250 13485 -4585 -4585 406805 406805 406805 26578933 23930215 0 -1113025 13640102 13640102 738231 738231 7562743 6578259 732265 252219 1162778 795196 328200 39382 568999 453281 97846 17872 32686 32686 61700 61700 42553 42553 1077728 829638 163344 84746 192334 19557 98967 73810 603824 435070 138532 30222 484097 50194 420165 13738 2673993 2513732 160261 497025 484188 12672 165 16293 15513 780 1865994 1794210 71784 421380 11511 409869 FOOD 1328365 1328365 DUES 353704 221770 126759 5175 STUDENT EXPENSE 314633 205197 108495 941 RECRUITMENT 283653 282396 1257 310311 255764 23767 30780 34233126 29913943 3770133 549050 592 525 1594169 1623635 4343704 1704172 129727 130070 411251 289172 19164 29114 68138 17994 64863935 34957282 30905417 29906653 5540938 4128056 2902822 0 3516141 3923140 49432063 41752531 2995786 1941741 444327 289076 701156 576407 307618 375000 2080750 3445637 6529637 6627861 X 11416364 3659560 31486062 31465110 42902426 35124670 49432063 41752531 X -7654193 21569 -298472 153340 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32892270 1193044 260181 1426154 32919341 33884493 166790 -94454 1064559 32892270 32692096 887432 970267 665302 33884493 33764586 209004 -26813 1254681 32692096 35494107 743595 671354 3144470 33764586 0.18550 0.80920 0.00530 0 0 500737 500737 57787553 30035199 27752354 4770157 3267977 1502180 1805488 1654106 151382 29906653 CONTRIBUTION RECEIVABLE FROM REMAINDER TRUSTS 624871 SPLIT INTEREST AGREEMENTS 429156 BENEFICIAL INTEREST IN PERPETUAL TRUST 2373435 DEPOSITS HELD BY TRUSTEE 55779 ROU ASSETS - OPERATING 439899 3923140 ASSET RETIREMENT OBLIGATION 940000 SPLIT INTEREST AGREEMENT 247805 OPERATING LINE OF CREDIT 1500000 FINANCING LEASES 313255 OPERATING LEASES 444577 3445637 13106186 21569 3943 25512 13080674 11497 13486762 13498259 26578933 20585470 3943 3943 20581527 11497 13640102 13651599 34233126 PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS 13,640,102. CHANGE IN VALUE OF BENEFICIAL TRUST -63,732. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -89,608. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS 13,640,102. 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 ORGANIZATION HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THEIR WEBSITE AND ALL APPLICATIONS SO THAT THE POLICY IS CLEAR FOR THE COMMUNITY THE ORGANIZATION SERVES. SCHEDULE E, PART I, LINE 6 THE FEDERAL GOVERNMENT PROVIDES FINANCIAL ASSISTANCE TO STUDENTS THROUGH THE COLLEGE. X X X X X X 1 CREATIVE FUNDRAISING ADVISORS 1041 GRAND AVE SUITE 225 ST PAUL MN 55105 CONSULTING 0 0 92327 -92327 92327 -92327 WI GOLF CLASSIC 25150 16250 8900 5219 8266 25150 16250 8900 5219 8266 13485 -4585 1 SCHOLARSHIPS 520 13640102 PART I, LINE 2: THE COLLEGE MONITORS THE USE OF GRANT FUNDS THROUGH CONTROLS WITHIN THE ACCOUNTING, FINANCIAL AID AND SPONSORED ACCOUNTS & GRANTS OFFICES. THE GRANT ADMINISTRATOR RECEIVES, VETS AND COORDINATES SUBMITTALS FOR GRANTS. THE GRANT ADMINISTRATOR MONITORS THE AWARDS OF FUNDS IN ACCORDANCE WITH THE GRANT. THE GRANT ADMINISTRATOR AND ACCOUNTING OFFICE MONITOR WORK PERFORMED, BILLING, GRANT CLOSE OUT, AND POST GRANT REPORTING. X 1 1 X X 0 0 0 0 0 0 0 0 0 KARL SOLIBAKKE PRESIDENT (THRU 12/2022) 297727 0 0 0 1980 0 7500 0 10570 0 317777 0 0 0 PETER ANNIN DIRECTOR OF BURKE CENTER 155000 0 0 0 542 0 3875 0 576 0 159993 0 0 0 PART I, LINE 1A THE COLLEGE PRESIDENT AND CHIEF BUSINESS OFFICER ARE CURRENTLY REQUIRED TO LIVE ON CAMPUS IN RELATION TO THE PERFORMANCE OF THEIR DUTIES, HOUSING IS NOT INCLUDED IN THEIR TAXABLE COMPENSATION, THE EMPLOYMENT AGREEMENT REQUIRES THEIR RESIDENCE ON CAMPUS. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: FOUNDED IN 1892, NORTHLAND COLLEGE IS THE FIRST COLLEGE IN THE COUNTRY TO FULLY INTEGRATE AN ENVIRONMENTAL FOCUS WITH ITS LIBERAL ARTS CURRICULUM. LOCATED ON THE SOUTH SHORE OF LAKE SUPERIOR, SURROUNDED BY NORTHERN FORESTS, WE INSPIRE STUDENTS TO EXPLORE THE FUNDAMENTAL INTERCONNECTIONS BETWEEN NATURE, PLACE, AND PEOPLE. OUR INNOVATIVE, INTERDISCIPLINARY LEARNING APPROACH FOSTERS DYNAMIC EDUCATIONAL EXPERIENCES, RESEARCH, AND PARTNERSHIPS THAT EXTEND WELL BEYOND THE CLASSROOM. WE BELIEVE THAT UNDERSTANDING AND ADDRESSING COMPLEX ENVIRONMENTAL AND SOCIAL CHALLENGES REQUIRES INCLUSION OF DIVERSE PERSPECTIVES, CRITICAL THINKING, CREATIVITY, AND COLLABORATION. TOGETHER, WE EMPOWER STUDENTS AND OUR BROADER COMMUNITY TO ACT WITH INTEGRITY AND COURAGE TO CREATE A MORE SUSTAINABLE AND JUST FUTURE. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP : MIKE MASTERSON AND DYLAN HUDSON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT MAKES THE FORM 990 AVAILABLE ONLINE, VIA SECURE LOGIN, TO ALL MEMBERS OF THE BOARD. MANAGEMENT ALSO E-MAILS ALL BOARD MEMBERS TO NOTIFY THEM WHEN THE FORM 990 IS AVAILABLE AND TO PROVIDE ACCESS INSTRUCTIONS. THE FORM 990 REMAINS AVAILABLE FOR REVIEW FOR NO LESS THAN A WEEK. THE AUDIT AND ENTERPRISE MANAGEMENT COMMITTEE OF THE BOARD REVIEWS THE FULL 990 PRIOR TO IT BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL SCHOOL EMPLOYEES RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY UPON INITIAL EMPLOYMENT. THE HUMAN RESOURCE OFFICE RECEIVES AND INVESTIGATES ALLEGED OR POTENTIAL CONFLICTS OF INTEREST AND COORDINATES WITH THE SCHOOL'S PRESIDENT AND/OR THE BOARD OF TRUSTEES TO RESOLVE ANY CONFLICTS OF INTEREST IN AN APPROPRIATE MANNER. THE BUSINESS OFFICE OVERSEES FINANCIAL TRANSACTIONS FOR ALL AREAS OF THE COLLEGE AND REPORTS ALLEGED OR POTENTIAL CONFLICTS TO THE CHAIR OF THE AUDIT & ENTERPRISE RISK MANAGEMENT COMMITTEE OF THE BOARD AS APPROPRIATE PERSONS WITH POSSIBLE CONFLICTS OF INTEREST ARE NOTIFIED OF THE CONFLICT AND STEPS ARE TAKEN TO ELIMINATE THE CONFLICT. THE PRESIDENT'S OFFICE ENSURES THAT TRUSTEES ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT IN CONJUNCTION WITH ONE OF THEIR BOARD MEETINGS. IF A CONFLICT EXISTS, THEN CONFLICTED INDIVIDUALS MUST ABSTAIN FROM PARTICIPATING IN DECISIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION IS BASED ON OUTSIDE STUDIES OF COLLEGES WITH APPROXIMATELY THE SAME BUDGETS THAT SURVEY THE SCHOOLS TO DETERMINE THE MEDIAN PAY FOR LIKE POSITIONS. COMPENSATION FOR ALL EMPLOYEES IS COMPARED TO DATA OBTAINED FROM INDEPENDENT SOURCES. THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES CEO COMPENSATION AND THE BOARD CHAIR COMMUNICATES APPROVAL FOR ANY CHANGES TO THE LEADER OF HR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND BASED ON CIRCUMSTANCES AND NEED AS DETERMINED BY THE COLLEGE. DOCUMENTS ARE MADE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST TRUST 63,732. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 89,608. 2521 NORTH SHORE DRIVE WEST LLC 1411 ELLIS AVENUE ASHLAND WI 54806 471844021 COMMERCIAL PROPERTY WI 28000 0 NORTHLAND COLLEGE