NORTHWEST NAZARENE UNIVERSITY INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- NORTHWEST NAZARENE UNIVERSITY INC (EIN 82-0200907)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-15
- IRS object ID
- 202341359349318814
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-15T18:26:15-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8390 EAST CRESCENT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 300 | AddressLine2Txt |
| City | GREENWOOD VILLAGE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820200907 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST NAZARENE UNIVERSITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 2084678525 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 623 S UNIVERSITY BOULEVARD | AddressLine1Txt |
| City | NAMPA | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83686 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN EMERSON | PersonNm |
| Person Title | VP FOR FINANCE AND OPERATIONS | PersonTitleTxt |
| Phone | 2084678525 | PhoneNum |
| Signature | 2023-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STEVEN | PersonFirstNm |
| Person Last | EMERSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH HINTZ | PreparerPersonNm |
| PTIN | P00492291 | PTIN |
| Phone | 3037795710 | PhoneNum |
| Preparation | 2023-05-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOEL PEARSALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 623 S UNIVERSITY BOULEVARD | AddressLine1Txt |
| City | NAMPA | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83686 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $120,122,087 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NNU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1913 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF NNU IS THE TRANSFORMATION OF THE WHOLE PERSON. | ActivityOrMissionDesc |
| Voting Members Governing Body | 38 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 849 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $440,202 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,582,977 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,188,071 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $53,608,072 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $56,265,937 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,150,650 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,351,159 | CYInvestmentIncomeAmt |
| PY Other Revenue | $585,224 | PYOtherRevenueAmt |
| CY Other Revenue | $376,483 | CYOtherRevenueAmt |
| PY Total Revenue | $68,926,923 | PYTotalRevenueAmt |
| CY Total Revenue | $80,181,650 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $20,450,223 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $20,641,923 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $23,568,089 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $23,994,824 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,846,250 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,171,011 | PYOtherExpensesAmt |
| CY Other Expenses | $21,183,005 | CYOtherExpensesAmt |
| PY Total Expenses | $62,189,323 | PYTotalExpensesAmt |
| CY Total Expenses | $65,819,752 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,737,600 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $14,361,898 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $167,062,709 | TotalAssetsBOYAmt |
| Total Assets EOY | $159,125,103 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $39,664,027 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,482,557 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $127,398,682 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $126,642,546 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF NORTHWEST NAZARENE UNIVERSITY (NNU) IS THE TRANSFORMATION OF THE WHOLE PERSON. CENTERED IN JESUS CHRIST, THE NNU EDUCATION INSTILLS HABITS OF HEART, SOUL, MIND, AND STRENGTH TO ENABLE EACH STUDENT TO BECOME GOD'S CREATIVE AND REDEMPTIVE AGENT IN THE WORLD. NORTHWEST NAZARENE UNIVERSITY STRIVES TO BE A VIBRANT EDUCATIONAL COMMUNITY THAT INTEGRATES AND REFLECTS CHRISTIAN FAITH IN ALL THAT IT DOES. THE UNIVERSITY SEEKS TO PROVIDE NATIONALLY-RECOGNIZED PROGRAMS DISTINGUISHED BY GRADUATES WHO ARE ACADEMICALLY PREPARED, SPIRITUALLY GROUNDED, SERVICE MINDED, GLOBALLY ENGAGED, AND VOCATIONALLY SUCCESSFUL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $42,774,834 | ExpenseAmt |
| Grant | $20,641,923 | GrantAmt |
| Revenue | $48,255,174 | RevenueAmt |
| Desc | INSTRUCTIONAL SERVICES AND ORGANIZED RESEARCH:NORTHWEST NAZARENE UNIVERSITY, A CHRISTIAN COMPREHENSIVE UNIVERSITY, OFFERS MORE THAN 60 AREAS OF STUDY, 16 MASTER'S DEGREES IN SIX DIFFERENT DISCIPLINES, TWO DOCTORAL DEGREES, ACCELERATED DEGREE PROGRAMS, CONCURRENT CREDIT FOR HIGH SCHOOL STUDENTS, AND A VARIETY OF CONTINUING EDUCATION CREDITS. IN ADDITION TO ITS 90-ACRE CAMPUS LOCATED IN NAMPA, IDAHO, THE UNIVERSITY OFFERS PROGRAMS ONLINE AS WELL AS IN IDAHO FALLS, AND IN COOPERATION WITH PROGRAMS IN TEN COUNTRIES. FOUNDED IN 1913, THE UNIVERSITY SERVES OVER 2,000 UNDERGRADUATE AND GRADUATE STUDENTS, MORE THAN 6,000 CONTINUING EDUCATION STUDENTS, AND OVER 2,000 HIGH SCHOOL STUDENTS THROUGH THE CONCURRENT CREDIT PROGRAM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,067,631 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,048,442 | RevenueAmt |
| Desc | ACADEMIC SUPPORT AND STUDENT SERVICES:LIBRARY SERVICES: NNU'S LIBRARY RESOURCES ARE EXCELLENT AND MOST ARE DELIVERED VIA THE WEB WITH ACCESS TO LIBRARIES ACROSS THE COUNTRY AND AROUND THE WORLD.MARKETING AND MEDIA: NNU'S OFFICE OF MARKETING AND MEDIA IS RESPONSIBLE FOR HELPING THE UNIVERSITY TELL ITS STORY -- THAT NNU SEEKS A MORE EXCELLENT WAY; A WAY ROOTED IN LOVE. THE AUDIENCE FOR THIS STORY INCLUDES PROSPECTIVE STUDENTS, DONORS, ALUMNI, THE COMMUNITY, MEDIA, AND FACULTY AND STAFF. THE OFFICE OFFERS ITS SERVICES ACROSS CAMPUS IN MARKETING, BRANDING, RESEARCH OR EXPERTISE IN CONTENT DEVELOPMENT, DESIGN, PHOTOGRAPHY, AND MEDIA RELATIONS, TO HELP EACH DEPARTMENT TELL ITS OWN PART OF THE NNU STORY.ACADEMIC SUPPORT CENTER: PROVIDES A VARIETY OF SERVICES TO ALL NNU STUDENTS, INCLUDING WRITING CONSULTING, SUBJECT AREA TUTORING BY PEERS, AND COURSES FOR CREDITS.INFORMATION TECHNOLOGY SERVICES (ITS): OFFERS COMPUTER TECHNICAL SUPPORT TO THE NNU CAMPUS AND A WIDE VARIETY OF AUDIO/VISUAL SERVICES TO THE CAMPUS, AREA CHURCHES, AND THE COMMUNITY. SERVICES OFFERED INCLUDING MAKING COPIES, TRANSPARENCIES, PROVIDING MATERIALS NEEDED TO PRODUCE INSTRUCTIONAL MATERIALS AND SIGNS, LAMINATING, AUDIO AND VIDEO RECORDING AND DUPLICATING, PHOTOGRAPHY, SENDING AND RECEIVING FAXES, AND OTHER RELATED SERVICES. ITS MAINTAINS A LARGE INVENTORY OF MEDIA EQUIPMENT THAT IS AVAILABLE FOR CLASSROOM INSTRUCTION, FOR STUDENT ASSIGNMENTS, AND FOR USE BY OTHER MEMBERS OF THE CAMPUS COMMUNITY.STUDENT DEVELOPMENT: THE OFFICE OF STUDENT DEVELOPMENT IS CHARGED WITH TAKING CARE OF EVERY ASPECT OF THE STUDENT EXPERIENCE AT NNU. IT INCLUDES RESIDENTIAL LIFE, STUDENT GOVERNMENT, SPIRITUAL LIFE, THE CAMPUS WELLNESS CENTER, MULTICULTURAL AFFAIRS, INTRAMURAL ATHLETICS, AND THE CAREER CENTER.INTERCOLLEGIATE ATHLETICS: NNU IS A MEMBER OF THE GREAT NORTHWEST ATHLETIC CONFERENCE (GNAC), COMPRISED OF 11 NCAA DIVISION II SCHOOLS. SPORTS OFFERED AT NNU INCLUDE MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S CROSS COUNTRY, MEN'S AND WOMEN'S TRACK AND FIELD, MEN'S AND WOMEN'S SOCCER, MEN'S AND WOMEN'S GOLF, MEN'S BASEBALL, WOMEN'S SOFTBALL, AND WOMEN'S VOLLEYBALL. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,567,920 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $5,631,266 | RevenueAmt |
| Desc | AUXILIARY SERVICES:FOOD SERVICES: MEALS ARE PROVIDED AT NORTHWEST NAZARENE UNIVERSITY BY SODEXO, INC. AND AFFILIATES. MOST STUDENTS LIVING ON CAMPUS ARE REQUIRED TO CARRY A MEAL PLAN. MEAL PLAN OPTIONS ARE BASED ON THE RESIDENCE HALL BEING LIVED IN. APPROXIMATELY 630 STUDENTS WERE ENROLLED IN SOME TYPE OF MEAL PLAN ON CAMPUS.PROGRAM SERVICE ACCOMPLISHMENTS: CONVENIENCE OF ON-CAMPUS LIVING. ALL SEVEN FACILITIES COMBINE FOR A TOTAL CAPACITY OF MORE THAN 800 STUDENTS. ALL UNMARRIED STUDENTS WHO DO NOT HAVE SENIOR STANDING OR ARE LESS THAN 23 YEARS OF AGE ARE REQUIRED TO LIVE IN ONE OF THE RESIDENCE HALLS UNLESS THEY ARE SPECIFICALLY GRANTED AN EXCEPTION.ON-CAMPUS BOOKSTORE: LOCAL ON-CAMPUS AND ON-LINE BOOKSTORE SERVING THE NEEDS OF STUDENTS, FACULTY, STAFF, PARENTS, AND ALUMNI OF NORTHWEST NAZARENE UNIVERSITY. AN ASSORTMENT OF ITEMS IS AVAILABLE TO SUPPORT THE ACADEMIC CAREER AND SCHOOL SPIRIT.CONFERENCES AND EVENTS: HANDLES RENTALS/PLANNING FOR EVENTS, CONFERENCES, CAMPS, ETC., HELD IN THE PERFORMING ARTS CENTER AS WELL AS OTHER AREAS ACROSS CAMPUS.RESIDENTIAL RENTALS: OVER THE PAST SEVERAL YEARS, THE UNIVERSITY HAS PURCHASED VARIOUS PROPERTIES THAT ARE IN THE VICINITY OF THE MAIN CAMPUS. THESE PROPERTIES ARE TO BE USED, ACCORDING TO THE CAMPUS MASTER PLAN, FOR FUTURE EXPANSION OF THE CAMPUS. DEPENDING ON THE CONDITION OF THE HOMES ON THESE PROPERTIES, THEY HAVE EITHER BEEN DEMOLISHED OR TURNED INTO RENTAL PROPERTIES UNTIL SUCH TIME AS THEY ARE NEEDED FOR CAMPUS EXPANSION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $57,410,385 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2901 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 849 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 38 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN EMERSON VP OF FINANCE AND OPERATIONS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2084678527 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 623 S UNIVERSITY BOULEVARD | AddressLine1Txt |
| City | NAMPA | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83686 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (54 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JOEL PEARSALL | |||||||
| PRESIDENT | 50.00 | Yes (X) | Yes (X) | $205,708 | $0 | $32,736 | |
| MIKE ZAHARE | |||||||
| CHAIRMAN | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JERRY KESTER | |||||||
| VICE-CHAIRMAN | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID SLONAKER | |||||||
| SECRETARY | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JEFF ALEXANDER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TOMAS ALVAREZ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| VIRGIL ASKREN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER BEN BOECKEL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL BUCKHOLDT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RYAN COMINGDEER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN COMPTON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICK DANIELS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRADLEY EDGBERT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BOB HAMILTON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAM HANDY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL HARTLEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JUDY JENNINGS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNA KEARNS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN KNIGHT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH LANHAM | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAYME LENKER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DENNIS LINNELL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM LYNCH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRANDIN MELTON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVE MOWRY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BECCA NOTBOHM | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MINNIE RICHARDS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRETT RICKEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J SCOTT SHAW | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIE SIEVERS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT SKINNER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOY STREIGHT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRAD SWARTZENTRUBER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CANDACE TYGART | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BOB WALKER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MILLIE WATKINS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHAD WILKS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE YOST | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVE ANDERSON | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIM BUNN | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF KINNEEVEAUK | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TAHMINA MARTELLY | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EDWARD MILES | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BEN NORRIS | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID RALPH | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT SIMONS | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CYNTHIA TOBIAS | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL VAUGHN | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DANENE VAUGHN | |||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE EMERSON | |||||||
| VP OF FINANCE & OPERATIONS | 50.00 | Yes (X) | $126,477 | $0 | $63,861 | ||
| MARK WHEELER | |||||||
| VP OF EXTERNAL RELATIONS | 50.00 | Yes (X) | $116,300 | $0 | $26,621 | ||
| BRADLEY KURTZ-SHAW | |||||||
| VP OF ACADEMIC AFFAIRS | 50.00 | Yes (X) | $128,788 | $0 | $7,443 | ||
| CAREY COOK | |||||||
| VP OF STUDENT LIFE | 50.00 | Yes (X) | $64,591 | $0 | $18,585 | ||
| LINDA VALENZUELA | |||||||
| DEAN OF NURSING | 50.00 | $107,336 | $0 | $7,659 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $749,200 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $156,905 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO INC & AFFILIATES | |||||
| 4880 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | BOARD/CATERING/FOOD SERVICE/FACILITIES | $3,827,736 |
| DRAKE COOPER INC | |||||
| 416 S 8TH ST 300 | BOISE | ID | 83702 | ADVERTISING | $903,889 |
| VALCOM SALT LAKE CITY LLC | |||||
| 852 E ARROWHEAD LN | MURRAY | UT | 84107 | IT/CYBERSECURITY | $434,908 |
| BUSS MECHANICAL SERVICE INC | |||||
| 4473 HENRY ST | BOISE | ID | 83709 | MECHANICAL SYSTEMS INSTALLATION/REPAIR | $330,793 |
| DISASTER MITIGATION CO LLC | |||||
| 1601 ESSINGTON CT | NAMPA | ID | 83686 | PROPERTY DAMAGE RESTORATION | $328,191 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 14 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $10,671,761 | GovernmentGrantsAmt |
| All Other Contributions | $7,516,310 | AllOtherContributionsAmt |
| Noncash Contributions | $481,609 | NoncashContributionsAmt |
| Total Contributions | $18,188,071 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES | 611600 | $48,255,174 | $48,255,174 | |
| AUXILIARY SERVICES | 721310 | $5,962,321 | $5,522,675 | $439,646 |
| ATHLETIC REVENUE | 711210 | $899,158 | $899,158 | |
| OTHER STUDENT FEES | 611710 | $895,714 | $895,714 | |
| STUDENT GOVT RECEIPTS | 611710 | $253,570 | $253,570 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $56,265,937 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,667,632 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $556 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,667,076 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $248,605 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $67,193 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $181,412 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $181,412 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $181,412 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $43,284,643 | SecuritiesAmt |
| Other | $30,604 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,631,720 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,652,923 | SecuritiesAmt |
| Other | $30,604 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,683,527 | TotalRevenueColumnAmt |
| Exclusion | $3,683,527 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $168,703 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $241,524 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$72,821 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$72,821 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER SERVICES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $267,892 | TotalRevenueColumnAmt |
| Exclusion | $267,892 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $267,892 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,181,650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $55,934,882 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $440,202 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,618,495 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,128,247 | TotalAmt |
| Program Services | $20,128,247 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $513,676 | TotalAmt |
| Program Services | $513,676 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $417,783 | TotalAmt |
| Program Services | $70,659 | ProgramServicesAmt |
| Management And General | $300,018 | ManagementAndGeneralAmt |
| Fundraising | $47,106 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,619,574 | TotalAmt |
| Program Services | $15,054,559 | ProgramServicesAmt |
| Management And General | $1,465,761 | ManagementAndGeneralAmt |
| Fundraising | $1,099,254 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $770,936 | TotalAmt |
| Program Services | $656,378 | ProgramServicesAmt |
| Management And General | $59,218 | ManagementAndGeneralAmt |
| Fundraising | $55,340 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,077,874 | TotalAmt |
| Program Services | $3,494,156 | ProgramServicesAmt |
| Management And General | $377,692 | ManagementAndGeneralAmt |
| Fundraising | $206,026 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,108,657 | TotalAmt |
| Program Services | $943,783 | ProgramServicesAmt |
| Management And General | $93,119 | ManagementAndGeneralAmt |
| Fundraising | $71,755 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,533 | TotalAmt |
| Management And General | $63,533 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,440 | TotalAmt |
| Management And General | $74,440 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,821 | TotalAmt |
| Program Services | $31,821 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,209,689 | TotalAmt |
| Program Services | $6,047,066 | ProgramServicesAmt |
| Management And General | $287,280 | ManagementAndGeneralAmt |
| Fundraising | $875,343 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,367 | TotalAmt |
| Program Services | $160,403 | ProgramServicesAmt |
| Management And General | $9,980 | ManagementAndGeneralAmt |
| Fundraising | $79,984 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,481,811 | TotalAmt |
| Program Services | $1,314,306 | ProgramServicesAmt |
| Management And General | $38,507 | ManagementAndGeneralAmt |
| Fundraising | $128,998 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $994,630 | TotalAmt |
| Program Services | $355,069 | ProgramServicesAmt |
| Management And General | $572,237 | ManagementAndGeneralAmt |
| Fundraising | $67,324 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,764,985 | TotalAmt |
| Program Services | $2,617,781 | ProgramServicesAmt |
| Management And General | $117,388 | ManagementAndGeneralAmt |
| Fundraising | $29,816 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,440,640 | TotalAmt |
| Program Services | $1,305,728 | ProgramServicesAmt |
| Management And General | $106,953 | ManagementAndGeneralAmt |
| Fundraising | $27,959 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,386 | TotalAmt |
| Program Services | $187,372 | ProgramServicesAmt |
| Management And General | $8,948 | ManagementAndGeneralAmt |
| Fundraising | $6,066 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,137,132 | TotalAmt |
| Management And General | $1,137,132 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,598,248 | TotalAmt |
| Program Services | $3,372,921 | ProgramServicesAmt |
| Management And General | $198,299 | ManagementAndGeneralAmt |
| Fundraising | $27,028 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500,544 | TotalAmt |
| Program Services | $692 | ProgramServicesAmt |
| Management And General | $499,852 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS | $675,307 | $621,225 | $53,732 | $350 |
| MEMBERSHIPS/SUBSCRIPTIO | $349,980 | $232,160 | $79,994 | $37,826 |
| ENTERTAINMENT/RECEPTION | $262,116 | $161,182 | $17,854 | $83,080 |
| EQUIPMENT RENTAL/REPAIR | $72,389 | $68,975 | $457 | $2,957 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,987 | TotalAmt |
| Program Services | $72,226 | ProgramServicesAmt |
| Management And General | $723 | ManagementAndGeneralAmt |
| Fundraising | $38 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,819,752 | TotalAmt |
| Program Services | $57,410,385 | ProgramServicesAmt |
| Management And General | $5,563,117 | ManagementAndGeneralAmt |
| Fundraising | $2,846,250 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,024,963 | BOYAmt |
| EOY | $1,455,994 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,354,434 | BOYAmt |
| EOY | $15,024,354 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,013,567 | BOYAmt |
| EOY | $3,107,817 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $550,253 | BOYAmt |
| EOY | $672,871 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,534 | BOYAmt |
| EOY | $115,317 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,715 | BOYAmt |
| EOY | $153,690 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $118,763,231 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $56,275,875 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,239,348 | BOYAmt |
| EOY | $62,487,356 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,972,374 | BOYAmt |
| EOY | $74,053,291 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,866,345 | BOYAmt |
| EOY | $826,023 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,069 | BOYAmt |
| EOY | $134,725 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,107 | BOYAmt |
| EOY | $1,093,665 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,062,709 | BOYAmt |
| EOY | $159,125,103 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,366,075 | BOYAmt |
| EOY | $2,454,217 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,395,474 | BOYAmt |
| EOY | $1,971,140 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,327,505 | BOYAmt |
| EOY | $25,149,153 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,574,973 | BOYAmt |
| EOY | $2,908,047 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,664,027 | BOYAmt |
| EOY | $32,482,557 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,975,676 | BOYAmt |
| EOY | $70,427,571 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,423,006 | BOYAmt |
| EOY | $56,214,975 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,398,682 | BOYAmt |
| EOY | $126,642,546 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,062,709 | BOYAmt |
| EOY | $159,125,103 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $14,361,898 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$15,452,901 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $334,867 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $0 | PoliticalExpendituresAmt |
| Volunteer Hours | 0 | VolunteerHoursCnt |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $62,972,480 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $62,972,480 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $810,598 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $61,223,056 | BeginningYearBalanceAmt |
| Contributions | $2,863,276 | ContributionsAmt |
| Investment Earnings Or Losses | -$8,391,458 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,932,560 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $165,091 | AdministrativeExpensesAmt |
| End Year Balance | $53,597,223 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $47,852,563 | BeginningYearBalanceAmt |
| Contributions | $2,982,708 | ContributionsAmt |
| Investment Earnings Or Losses | $12,138,305 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,750,520 | GrantsOrScholarshipsAmt |
| End Year Balance | $61,223,056 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,367,101 | BeginningYearBalanceAmt |
| Contributions | $2,444,877 | ContributionsAmt |
| Investment Earnings Or Losses | $4,615,710 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,575,125 | GrantsOrScholarshipsAmt |
| End Year Balance | $47,852,563 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $56,285,406 | BeginningYearBalanceAmt |
| Contributions | $1,023,235 | ContributionsAmt |
| Investment Earnings Or Losses | $3,558,611 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,493,790 | GrantsOrScholarshipsAmt |
| Other Expenditures | $15,006,361 | OtherExpendituresAmt |
| End Year Balance | $43,367,101 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $57,473,418 | BeginningYearBalanceAmt |
| Contributions | $902,430 | ContributionsAmt |
| Investment Earnings Or Losses | $4,596,545 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,329,480 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,075,066 | OtherExpendituresAmt |
| Administrative Expenses | $282,441 | AdministrativeExpensesAmt |
| End Year Balance | $56,285,406 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.10877 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.76098 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.13025 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,544,846 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,124,575 | OtherCostOrOtherBasisAmt |
| Book Value | $4,669,421 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $654,506 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $75,566,539 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,625,982 | DepreciationAmt |
| Book Value | $47,595,063 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,938,775 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,341,108 | DepreciationAmt |
| Book Value | $4,597,667 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,933,990 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,308,785 | DepreciationAmt |
| Book Value | $5,625,205 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $62,487,356 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| POST-RETIREMENT PAYABLE | $900,062 |
| CHARITABLE TRUST FUNDS PAYABLE | $1,728,362 |
| CAPITAL LEASE OBLIGATIONS | $12,800 |
| ANNUITIES PAYABLE | $266,823 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,908,047 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $44,954,401 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$15,452,901 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $643,584 | OtherRevenueAmt |
| Revenue Not Reported | -$14,809,317 | RevenueNotReportedAmt |
| Revenue Subtotal | $59,763,718 | RevenueSubtotalAmt |
| Other Revenues Not Included | $20,417,932 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $20,417,932 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $80,181,650 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $45,710,537 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $308,717 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $308,717 | ExpensesNotReportedAmt |
| Expenses Subtotal | $45,401,820 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $20,417,932 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $20,417,932 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $65,819,752 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | COLLECTIONS OF VARIOUS ARTWORKS SUCH AS PRINTS, SCULPTURES, ETC., ARE HELD FOR PUBLIC EXHIBITION AS WELL AS FOR EDUCATION AND PRESERVATION FOR FUTURE GENERATIONS TO ENJOY. THERE ARE TWO INDOOR GALLERIES AND AN OUTDOOR SCULPTURE PARK AS WELL AS VARIOUS SCULPTURES SITUATED ACROSS THE 90-ACRE CAMPUS. |
| PART V, LINE 4: | ENDOWMENT FUNDS ARE BEING HELD FOR SCHOLARSHIPS, RESEARCH FELLOWSHIPS, AND MISCELLANEOUS USES AS SPECIFIED BY DONORS AT THE TIME THE FUNDS WERE ORIGINALLY DONATED TO THE UNIVERSITY. |
| PART X, LINE 2: | NORTHWEST NAZARENE UNIVERSITY AND NORTHWEST NAZARENE UNIVERSITY FOUNDATION ARE ORGANIZED AS IDAHO NONPROFIT CORPORATIONS AND HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND (VIII), AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER SECTIONS 509(A)(1) AND (3), RESPECTIVELY. EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITIES ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. EACH ENTITY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ENTITIES WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES WERE INCURRED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 241,524. RENTAL EXPENSES 67,193. CHANGE IN VALUE OF TRUSTS AND ANNUITIES 334,867. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COLLEGE FUNDED SCHOLARSHIPS 20,417,932. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 241,524. RENTAL EXPENSES 67,193. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | COLLEGE FUNDED SCHOLARSHIPS 20,417,932. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE UNIVERSITY'S NONDISCRIMINATION POLICY IS INCLUDED ON THE APPLICATION FORM AND THE CATALOG IN ADDITION TO BEING PUBLISHED ON THE UNIVERSITY WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY IS THE RECIPIENT AND/OR SUBRECIPIENT OF SEVERAL FEDERAL GRANTS. ADDITIONALLY, THE STATE OF IDAHO AND SOME OTHER STATES PROVIDE FINANCIAL AID FOR STUDENTS FROM THOSE STATES. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EUROPE | 2 | 11 | PROGRAM SERVICES | STUDY TOUR FOR THE HISTORY AND POLITICAL SCIENCE DEPARTMENTS | $23,715 |
| CENTRAL AMERICA AND THE CARIBBEAN | 1 | 3 | PROGRAM SERVICES | MISSION TRIP FOR THE ENGINEERING CAPSTONE DEPARTMENT | $5,099 |
| CENTRAL AMERICA AND THE CARIBBEAN | 1 | 5 | PROGRAM SERVICES | SERVICE TRIPS TO COSTA RICA & PANAMA | $6,503 |
| EUROPE | 0 | 0 | STUDENT FINANCIAL AID | $348,902 | |
| EAST ASIA & THE PACIFIC | 0 | 0 | STUDENT FINANCIAL AID | $76,300 | |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | STUDENT FINANCIAL AID | $46,470 | |
| SUB-SAHARAN AFRICA | 0 | 0 | STUDENT FINANCIAL AID | $42,004 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 4 | SubtotalOfficesCnt |
| Subtotal Employees | 19 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 4 | TotalOfficeCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Subtotal Spent | $548,993 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $548,993 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (4 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|---|
| STUDENT FINANCIAL AID | EUROPE | 11 | $348,902 | CHECK / ACH | $0 | N/A | N/A |
| STUDENT FINANCIAL AID | EAST ASIA & THE PACIFIC | 4 | $76,300 | CHECK / ACH | $0 | N/A | N/A |
| STUDENT FINANCIAL AID | CENTRAL AMERICA & CARIBBEAN | 1 | $46,470 | CHECK / ACH | $0 | N/A | N/A |
| STUDENT FINANCIAL AID | SUB-SAHARAN AFRICA | 1 | $42,004 | CHECK / ACH | $0 | N/A | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | NORTHWEST NAZARENE UNIVERSITY MONITORS THE USE OF ITS GRANT FUNDS AS REQUIRED BY THE INDIVIDUAL GRANT PROGRAMS AND DONOR CRITERIA ESTABLISHED AT THE TIME OF THE ORIGINAL DONATION. THESE ARE MONITORED THROUGH THE ANNUAL AUDITING PROCESS AS WELL AS THROUGH FEDERAL AND STATE REPORTING REQUIREMENTS. ISIR/FAFSA AND HIGH SCHOOL TRANSCRIPTS SHOWING ELIGIBILITY FOR GRANTS ARE MAINTAINED IN THE STUDENT'S FILE FOR A PERIOD OF 7 YEARS AFTER THE STUDENT WITHDRAWS OR FINISHES THEIR PROGRAMS. GRANT AMOUNTS APPEAR ON THE AWARD LETTER IN THE FILE AS WELL AS ON THE INDIVIDUAL'S FINANCIAL AID RECORD IN THE DATABASE. |
| PART I, LINE 3: | ACCRUAL METHOD |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| SCHOLARSHIPS - GRADUATE | 24 | $174,806 | $0 | N/A | N/A |
| SCHOLARSHIPS - UNDERGRADUATE | 1075 | $19,587,570 | $0 | N/A | N/A |
| FELLOWSHIPS - RESEARCH STUDENTS | 149 | $141,880 | $0 | N/A | N/A |
| HONORARIUMS | 341 | $223,991 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | NORTHWEST NAZARENE UNIVERSITY MONITORS THE USE OF ITS GRANT FUNDS AS REQUIRED BY THE INDIVIDUAL GRANT PROGRAMS AND DONOR CRITERIA ESTABLISHED AT THE TIME OF THE ORIGINAL DONATION. THESE ARE MONITORED THROUGH THE ANNUAL AUDITING PROCESS AS WELL AS THROUGH FEDERAL AND STATE REPORTING REQUIREMENTS. ISIR/FAFSA AND HIGH SCHOOL TRANSCRIPTS SHOWING ELIGIBILITY FOR GRANTS ARE MAINTAINED IN THE STUDENT'S FILE FOR A PERIOD OF 7 YEARS AFTER THE STUDENT WITHDRAWS OR FINISHES THEIR PROGRAMS. GRANT AMOUNTS APPEAR ON THE AWARD LETTER IN THE FILE AS WELL AS ON THE INDIVIDUAL'S FINANCIAL AID RECORD IN THE DATABASE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOEL PEARSALL | ||||||||||||||
| PRESIDENT | $205,708 | $0 | $0 | $0 | $0 | $0 | $12,480 | $0 | $20,256 | $0 | $238,444 | $0 | $0 | $0 |
| STEVE EMERSON | ||||||||||||||
| VP OF FINANCE & OPERATIONS | $126,477 | $0 | $0 | $0 | $0 | $0 | $7,837 | $0 | $56,024 | $0 | $190,338 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PUBLIC FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 273866124 | BondIssuerEIN |
| CUSIP | 74442PJS5 | CUSIPNum |
| Bond Issued | 2018-07-31 | BondIssuedDt |
| Issue Price | $26,045,122 | IssuePriceAmt |
| Purpose | SEE PART VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $895,969 | RetiredAmt |
| Total Proceeds | $26,045,122 | TotalProceedsAmt |
| In Reserve Fund | $1,549,688 | InReserveFundAmt |
| Issuance Costs From Proceeds | $435,775 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $8,679,660 | CapitalExpendituresAmt |
| Other Spent Proceeds | $15,380,000 | OtherSpentProceedsAmt |
| Substantial Completion | 2018 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I, BOND ISSUES: | FormAndLineReferenceDesc |
| Explanation | (A) ISSUER NAME: PUBLIC FINANCE AUTHORITY OF WISCONSIN (F) DESCRIPTION OF PURPOSE: REFINANCE 2013 BOND; CAPITAL IMPROVEMENTS | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)
| Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|
| $24,884 | MERIT/NEED BASED SCHOLARSHIP | SCHOLARSHIP |
| $15,424 | TUITION REMISSION | TUITION REMISSION |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| JULIE BARRASS | |||
| NIECE OF PRESIDENT JOEL PEARSALL | $42,902 | EMPLOYMENT COMPENSATION | 0 |
| DAVID KOHAGEN | |||
| SON-IN-LAW OF TRUSTEE DAVE MOWRY | $35,402 | EMPLOYMENT COMPENSATION | 0 |
| SYDNEY KNIGHT | |||
| DAUGHTER OF TRUSTEE BRIAN KNIGHT | $42,905 | EMPLOYMENT COMPENSATION | 0 |
| CORAL MATTEI | |||
| SISTER OF TRUSTEE JOY STREIGHT | $11,168 | EMPLOYMENT COMPENSATION | 0 |
| TIMOTHY STREIGHT | |||
| SON OF TRUSTEE JOY STREIGHT | $34,184 | EMPLOYMENT COMPENSATION | 0 |
| TERESA TYGART | |||
| MOTHER-IN-LAW OF TRUSTEE CANDACE TYGART | $24,454 | EMPLOYMENT COMPENSATION | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $356,682 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AVERAGE STOCK PRICE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | GIFT IN KIND | 1 | $120,000 | FMV |
| Yes (X) | DONATED EXPENSE | 1 | $4,927 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE NUMBER IN COLUMN (B) IS THE NUMBER OF CONTRIBUTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE FULL BOARD OF TRUSTEES COMES TOGETHER TWICE EACH YEAR, IN OCTOBER AND MARCH. FOR MATTERS THAT COME UP IN BETWEEN THESE TWO MEETINGS, THE BOARD HAS ESTABLISHED AN EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIRPERSON, THE VICE-CHAIRPERSON, THE SECRETARY OF THE BOARD, AND FIVE OTHER PERSONS ELECTED FROM AMONG THE MEMBERS OF THE BOARD OF TRUSTEES. REPRESENTATION INCLUDES FOUR LAY REPRESENTATIVES AND FOUR MINISTERIAL REPRESENTATIVES, AT LEAST ONE DISTRICT SUPERINTENDENT, AND AT LEAST ONE PASTOR. THE PRESIDENT OF THE UNIVERSITY IS A NON-VOTING, EX-OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT FOR THE UNIVERSITY WHEN THE BOARD OF TRUSTEES IN NOT IN SESSION. IN ADDITION, THE EXECUTIVE COMMITTEE OVERSEES THE WORK OF BOARD COMMITTEES AND SERVES AS THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES. NOTWITHSTANDING THE ABOVE, THE FOLLOWING MATTERS ARE RESERVED FOR THE BOARD OF TRUSTEES UNLESS DELEGATED TO THE EXECUTIVE COMMITEE: PRESIDENTIAL SELECTION AND TERMINATION; CHANGES IN INSTITUTIONAL MISSION AND PURPOSE; CHANGES TO THE ARTICLES OF INCORPORATION AND/OR BYLAWS; INCURRING CORPORATE INDEBTEDNESS; SALE OF UNIVERSITY REAL PROPERTY; ADOPTION OF THE ANNUAL BUDGET; CONFERRAL OF DEGREES; AND OTHER POWERS EXPRESSLY RESERVED TO THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE REGULARLY REPORTS ITS ACTIONS TO THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 2 | JERRY KESTER AND MILLIE WATKINS HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE DISTRICT ASSEMBLIES ON THE NORTHWEST USA REGION OF THE CHURCH OF NAZARENE SHALL ELECT, CONSISTENT WITH THE ARTICLES OF INCORPORATION AND THE BYLAWS OF THE UNIVERSITY, THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY PROPOSED AMENDMENTS TO THE UNIVERSITY'S ARTICLES OF INCORPORATION MUST BE RATIFIED BY A MAJORITY VOTE IN TWO-THIRDS OF THE DISTRICT ASSEMBLIES IN THE NORTHWEST USA REGION. |
| FORM 990, PART VI, SECTION B, LINE 11B | ONCE THE FORM 990 HAS BEEN PREPARED BY THE UNIVERSITY'S ACCOUNTING FIRM, IT IS REVIEWED BY THE CONTROLLER AND THE VP FOR FINANCE (CFO) FOR ANY MISSING AND/OR INACCURATE NUMBERS, STATEMENTS, ETC. WHEN MANAGEMENT IS SATISFIED THAT IT IS ACCURATE AND COMPLETE, AN ELECTRONIC COPY OF THE FORM AND ALL SCHEDULES IS EMAILED TO THE INDIVIDUALS ON THE AUDIT COMMITTEE FOR THEIR REVIEW. IF THE TIMING IS SUCH THAT IT CAN BE READILY REVIEWED AT A REGULARLY-SCHEDULED BOARD MEETING, THE AUDIT COMMITTEE DISCUSSES ANY QUESTIONS THEY HAVE WITH MANAGEMENT AND/OR THE ACCOUNTING FIRM AT THE MEETING. WHEN ALL QUESTIONS HAVE BEEN ANSWERED TO THEIR SATISFACTION, ALL OTHER TRUSTEES RECEIVE AN ELECTRONIC COPY OF THE RETURN BEFORE IT IS ELECTRONICALLY FILED WITH THE IRS. IF THE TIMING DOES NOT COINCIDE WITH A REGULARLY-SCHEDULED BOARD MEETING, THE MEMBERS OF THE AUDIT COMMITTEE DIRECT ANY QUESTIONS THEY HAVE TO THE CONTROLLER AND/OR CFO EITHER INDIVIDUALLY VIA EMAIL OR TELEPHONE OR A TELEPHONE CONFERENCE CALL MEETING IS HELD AT WHICH ALL OF THE COMMITTEE CAN DISCUSS ANY QUESTIONS THEY HAVE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD OF TRUSTEES SHALL, ANNUALLY, SIGN A STATEMENT CERTIFYING THAT THEY HAVE READ, UNDERSTAND, AND AGREE TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. IF THERE ARE ANY EXCEPTIONS, THEY ARE REQUIRED TO STATE THEM AND EXCUSE THEMSELVES FROM VOTING ON ANY BUSINESS RELATED TO THE AREA OF CONFLICT. ADDITIONALLY, ANY EMPLOYEES WHO REPORT DIRECTLY TO THE PRESIDENT OR A VICE PRESIDENT SHALL SIGN THE SAME STATEMENT, ALSO NOTING ANY EXCEPTIONS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE UNIVERSITY PRESIDENT'S SALARY IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THEY USE COMPARATIVE POSITION AND SALARY DATA FROM OTHER UNIVERSITIES OF SIMILAR SIZE AND DEMOGRAPHICS, SUCH AS SCHOOLS WITHIN THE COUNCIL FOR CHRISTIAN COLLEGES & UNIVERSITIES (CCCU) AND THE UNIVERSITY'S SEVEN SISTER NAZARENE UNIVERSITIES. THEIR RECOMMENDATION IS THEN TAKEN TO THE FULL BOARD OF TRUSTEES FOR THEIR APPROVAL. DETAILED MINUTES ARE KEPT OF ALL MEETINGS OF BOTH THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES. THE SALARIES OF THE OTHER OFFICERS ARE DETERMINED ANNUALLY USING COMPARATIVE POSITION AND SALARY DATA FROM OTHER UNIVERSITIES OF SIMILAR SIZE AND DEMOGRAPHICS. THIS PROCESS IS DIRECTED AND UNDERTAKEN BY THE PRESIDENT. COMPENSATION RECOMMENDATIONS MADE BY THE PRESIDENT IS REPORTED TO GOVERNANCE AND IS DETERMINED WITHIN THE ESTABLISHED BUDGETARY PROCESS OF THE UNIVERSITY. THIS PROCESS WAS LAST UNDERTAKEN IN 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THEY ARE AVAILABLE FOR REVIEW DURING REGULAR BUSINESS HOURS AND A COPY CAN BE OTAINED WITHIN A REASONABLE TIME PERIOD. THE REQUESTOR MAY BE REQUIRED TO PAY THE COSTS OF REPRODUCING THE COPIES, IF NEEDED. |
| FORM 990, PART IX, LINE 11G | FOOD SERVICE - SODEXO: PROGRAM SERVICE EXPENSES 2,120,956. MANAGEMENT AND GENERAL EXPENSES 28,019. FUNDRAISING EXPENSES 24,597. TOTAL EXPENSES 2,173,572. SERVICES - ON CAMPUS: PROGRAM SERVICE EXPENSES 326,646. MANAGEMENT AND GENERAL EXPENSES 5,714. FUNDRAISING EXPENSES 51,131. TOTAL EXPENSES 383,491. SERVICES - LEGAL & ACCOUNTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 89. TOTAL EXPENSES 89. SERVICES - OFF CAMPUS: PROGRAM SERVICE EXPENSES 1,244,053. MANAGEMENT AND GENERAL EXPENSES 253,547. FUNDRAISING EXPENSES 799,526. TOTAL EXPENSES 2,297,126. OTHER FEES: PROGRAM SERVICE EXPENSES 2,355,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,355,411. |
| FORM 990, PART XI, LINE 9: | CHANGE IN PRESENT VALUE OF TRUSTS AND ANNUITIES 334,867. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST NAZARENE UNIVERSITY FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 623 S UNIVERSITY BLVD | AddressLine1Txt |
| City | NAMPA | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83686 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820432900 | EIN |
| Primary Activities | PROVIDE SUPPORT TO NW NAZARENE UNIVERSITY INC | PrimaryActivitiesTxt |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST NAZARENE UNIVERSITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUSTS (25) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | ID | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST NAZARENE UNIVERSITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |