2022-04-05T16:52:07-05:00 2021-05-31 911194016 CLARK NUBER PS 10900 NE 4TH STREET SUITE 1400 BELLEVUE WA 98004 990 2020-06-01 910615846 NORTHWEST UNIVERSITY NORT 4258897788 PO BOX 579 KIRKLAND WA 98083 JOHN JORDAN CFO 4258897788 2022-03-28 1 JOHN JORDAN 999009999 SARAH B HUANG P00745974 4254544919 2022-03-28 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JOSEPH CASTLEBERRY PO BOX 579 KIRKLAND WA 98083 56029237 0 X WWW.NORTHWESTU.EDU X 1955 WA POST-SECONDARY EDUCATION IN A CHRISTIAN ENVIRONMENT 22 19 912 28 0 0 4533739 6282613 49876182 46554383 807207 1003248 791857 491609 56008985 54331853 15387461 14788349 0 0 22331630 21276391 0 0 725436 15294603 14087851 53013694 50152591 2995291 4179262 62390282 67906649 33459939 32064176 28930343 35842473 X WE, THE PEOPLE OF NORTHWEST UNIVERSITY, CARRY THE CALL OF GOD BY CONTINUALLY BUILDING A LEARNING COMMUNITY DEDICATED TO SPIRITUAL VITALITY, ACADEMIC EXCELLENCE, AND EMPOWERED ENGAGEMENT WITH HUMAN NEED. 0 0 39176636 14788349 41401360 POSTSECONDARY EDUCATION: NORTHWEST UNIVERSITY PROVIDES POSTSECONDARY EDUCATION TO APPROXIMATELY 2,400 STUDENTS ON CAMPUSES IN KIRKLAND, WA, SALEM, OR, AND VIA ONLINE LEARNING MODALITIES. INCLUDED AMONG THESE STUDENTS ARE 25 ACT 6 SCHOLARS WHO RECEIVE FULL NEED SCHOLARSHIPS, INCREASE THE DIVERSITY OF THE UNIVERSITY POPULATION AND FILL IMPORTANT STUDENT LEADERSHIP POSITIONS. NORTHWEST UNIVERSITY ALSO PREPARES OUR STUDENTS TO BE PROFESSIONALS, LAY LEADERS FOR CHURCH MINISTRIES AND OTHER NOT-FOR-PROFIT MINISTRY ORGANIZATIONS. SEVERAL STUDENTS HAVE AN OPPORTUNITY TO GO ON MISSION TRIPS TO OTHER COUNTRIES OR TO STUDY ABROAD. NORTHWEST UNIVERSITY SEEKS TO CARRY THE CALL OF GOD THROUGH OUR STUDENTS AND AROUND THE WORLD AS WE BUILD A LEARNING COMMUNITY DEDICATED TO SPIRITUAL VITALITY, ACADEMIC EXCELLENCE AND EMPOWERED ENGAGEMENT WITH HUMAN NEED. 3446477 5065612 POSTSECONDARY EDUCATION: UNIVERSITY HOUSING AND FOOD SERVICE FOR STUDENTS DURING THE 2020-21 ACADEMIC YEAR; APPROX 745 FTE STUDENTS. 48877 87411 POSTSECONDARY EDUCATION: UNIVERSITY CONFERENCES AND EVENTS. SERVICED APPROXIMATELY 400 STUDENTS DURING THE 2020-21 ACADEMIC YEAR. 42671990 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 2756 0 1 912 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 X 22 19 1 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 WA X X JOHN JORDAN - CFO 4258897788 PO BOX 579/ 5520 - 108TH AVENUE NE KIRKLAND WA 98083 JOSEPH CASTLEBERRY UNIVERSITY PRESIDENT 32.00 8.00 X X 235679 0 57055 BARBARA PETTY CHAIR 2.00 X X 0 0 0 CHRIS EDWARDSON VICE CHAIR 2.00 X X 0 0 0 RON HASTIE TREASURER 3.00 X X 0 0 0 DON DETRICK DIRECTOR 1.00 X 0 0 0 DOYLE FULKES DIRECTOR 3.00 X 0 0 0 JESSE GALINDO DIRECTOR 2.00 X 0 0 0 HILARIO GARZA DIRECTOR 2.00 X 0 0 0 RAY GARZA DIRECTOR 1.00 X 0 0 0 SAMUEL GORDON DIRECTOR 1.00 X 0 0 0 MAXINE HAYES DIRECTOR 1.00 X 0 0 0 RYAN KIDWELL DIRECTOR 1.00 X 0 0 0 KLAYTON KO DIRECTOR 1.00 X 0 0 0 ELIAS LOERA DIRECTOR 1.00 X 0 0 0 KIRSTEN MILLER DIRECTOR 1.00 X 0 0 0 BYRON PERKINS DIRECTOR 2.00 X 0 0 0 DAVE PHILLIPS DIRECTOR 2.00 X 0 0 0 BOYD POWERS DIRECTOR 1.00 X 0 0 0 GEORGE REECE DIRECTOR 1.00 X 0 0 0 DON ROSS DIRECTOR 2.00 X 1000 0 0 ALAN SCHABERG DIRECTOR 2.00 X 0 0 0 DAN SCHIMELPFENIG DIRECTOR 1.00 2.00 X 0 0 0 GINI SMITH DIRECTOR 1.00 X 0 0 0 KENT SULLIVAN DIRECTOR 1.00 X 0 0 0 DAVE VEACH DIRECTOR 1.00 X 0 0 0 JANET WEISS DIRECTOR 1.00 X 0 0 0 BILL WELCH DIRECTOR 2.00 X 0 0 0 BILL WILSON DIRECTOR 3.00 X 0 0 0 JIM RICE SECRETARY 2.00 X X 0 0 0 JOHN JORDAN CFO 32.00 8.00 X 82321 0 82796 SARAH DRIVDAHL DEAN 40.00 X 108225 0 22664 REBA MART CONTROLLER 40.00 X 100998 0 20513 ROWLANDA CAWTHON DEAN 40.00 X 105955 0 14797 634178 0 197825 4 0 1 0 NATIONAL MANAGEMENT RESOURCES PO BOX 1224 LAGRANGE GA 30241 FACILITY AND LANDSCAPE MAINT 1454455 PIONEER COLLEGE CATERERS 303 GLENROSE AVE NASHVILLE TN 37210 STUDENT FOOD SERVICES 1003365 SYNERGY CAMPUS SECURITY PO BOX 1224 LAGRANGE GA 30241 SECURITY PATROL 996572 ADAPTIVE TECHNOLOGY GROUP LLC 110 CEDAR AVE STE 103 SNOHOMISH WA 98290 IT CONSULTING SERVICES 363225 MAINSAIL CONSTRUCTION LLC 15600 NE 8TH ST STE B1-724 BELLEVUE WA 98008 CONSTRUCTION SERVICES 309038 17 1166257 656000 2357727 2102629 137717 6282613 TUITION AND FEES 611600 41401360 41401360 STUDENT HOUSING 611710 5065612 5065612 AUXILIARY 611710 87411 87411 46554383 537107 537107 522183 0 522183 522183 522183 1974897 127553 1498592 137717 476305 -10164 466141 466141 0 1166257 61075 -61075 -61075 ATHLETIC DEPT REVENUE 711210 20384 20384 STUDENT SUPPORT FEES 611710 10117 10117 30501 54331853 46554383 0 1494857 14788349 14788349 527989 469910 47519 10560 52808 52808 16640262 14810971 1512144 317147 667898 578401 71554 17943 2353526 1967726 256438 129362 1033908 934879 82401 16628 3063035 2848344 144108 70583 32214 32214 50813 50813 61607 61607 1359355 993134 350009 16212 597164 32296 564868 940253 604927 331805 3521 1058483 937697 95336 25450 595430 554693 30371 10366 328995 293584 8500 26911 820609 705846 89395 25368 2537391 39677 2495940 1774 387175 35841 351334 INSTRUCTIONAL EXPENSES 1725683 1725683 DUES,FEES,SUBSCRIPTIONS 317963 281067 36093 803 BAD DEBT EXPENSE 142716 142716 GRADUATION EXPENSE 68965 68965 50152591 42671990 6755165 725436 107371 88019 8104690 11621623 2246258 1356987 28784 0 434205 605301 75117270 32611840 43319162 42505430 8142602 11703450 7210 25839 62390282 67906649 3547756 3757225 2067212 2026036 24621460 23473296 1959816 1906332 1263695 901287 33459939 32064176 X 27984582 33430935 945761 2411538 28930343 35842473 62390282 67906649 X 4179262 2853375 -58951 -61556 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9605775 546001 1524648 179377 11497047 8986155 610364 195148 185892 9605775 8629936 534202 -31764 164219 8968155 7868723 380438 494438 113663 8629936 7326657 200954 384235 43123 7868723 0.33380 0.49820 0.16800 0 1 1 3317505 3317505 61585430 26349948 35235482 10003820 6261892 3741928 210515 210515 42505430 GOVERNMENTAL STUDENT LOAN PROGRAMS 172970 STUDENT DEPOSITS 443178 ASSET RETIREMENT OBLIGATIONS 154726 ANNUITIES PAYABLE 130413 901287 44420612 2853375 -12764084 -9910709 54331321 61607 -61075 532 54331853 36083554 181531 181531 35902023 14250568 14250568 50152591 PART V, LINE 4: THE ENDOWMENT IS HELD BY NORTHWEST UNIVERSITY FOUNDATION. THE ENDOWMENT IS USED PRIMARILY TO GENERATE REVENUE TO SUPPORT SCHOLARSHIPS FOR STUDENTS TO STUDY AT NORTHWEST UNIVERSITY. OTHER ENDOWMENT FUNDS SUPPORT THE UNIVERSITY DIRECTLY BY ADDING ADDITIONAL REVENUE TO THE UNIVERSITY. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S TAX RETURN 1,486,484. FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS -14,250,568. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS -61,075. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED ON NORTHWEST UNIVERSITY FOUNDATION'S TAX RETURN 120,456. FUNDRAISING EXPENSES REPORTED WITH EXPENSES ON THE FINANCIAL STATEMENTS 61,075. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED WITH REVENUE IN THE AUDITED FINANCIAL STATEMENTS 14,250,568. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY MEETS SECTION 2(B) OF REVENUE PROCEDURE 75-50. THE UNIVERSITY HAS SATISFIED THE PUBLICITY REQUIREMENTS BY COMPLYING WITH SECTION 4.02 OF THE SAME REVENUE PROCEDURE. THE UNIVERSITY HAS ALSO POSTED THE POLICY ON THEIR WEBSITE. SCHEDULE E, PART I, LINE 6 NORTHWEST UNIVERSITY RECEIVES TITLE IV FINANCIAL AID THAT IS DISBURSED TO ELIGIBLE STUDENTS ATTENDING THE UNIVERSITY. IN 2021, NORTHWEST UNIVERSITY RECEIVED $2,357,727 FROM THE HERFF GRANT WITH AMOUNTS GOING DIRECTLY TO STUDENTS IMPACTED BY THE CAMPUS SHUTDOWN DUE TO COVID AND THE REMAINING AMOUNTS WERE USED TO OFFSET INSTITUTIONAL LOSSES RESULTING FROM THE COVID RESTRICTIONS IN RESPONSE TO GOVERNMENTAL PROCLAMATIONS. PRESIDENT'S BANQUET 1017764 1017764 9114 40 11929 15000 GOLF TOURNAMENT 40669 40669 19936 556 1 107824 107824 4500 1166257 1166257 29050 40 11929 20056 61075 -61075 1 STUDENT SCHOLARSHIPS 1687 14250568 BOOK VALUE FINANCIAL AID TO STUDENTS HEERF GOVERNMENT GRANT 639 537781 BOOK VALUE COVID GOVERNMENTAL GRANT TO STUDENTS PART I, LINE 2: STUDENTS APPLY FOR SCHOLARSHIPS USING FEDERAL FAFSA APPLICATIONS. GRANTS ARE AWARDED TO STUDENTS OF NORTHWEST UNIVERSITY WHO MEET THE CRITERIA SET BY STUDENT FINANCIAL SERVICES AND BY SPECIFIC ENDOWMENT CRITERIA. SPECIFIC CRITERIA ARE APPLIED TO CONFIRM ELIGIBILITY AND TO ASSURE FAIRNESS TO ALL APPLICANTS. IN DECEMBER, THE DEPARTMENT OF EDUCATION ISSUED GUIDANCE ON THE CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL APPROPRIATIONS ACT (CRSSA) AS IT RELATED TO EMERGENCY ASSISTANCE FOR STUDENTS AS WELL AS GENERAL SUPPORT FOR HIGHER EDUCATION INSTITUTIONS. AS PART OF THE HEERF ACT, FUNDING WAS PROVIDED FOR COLLEGE STUDENTS WHO HAVE EXPERIENCED ADDITIONAL EXPENSES DUE TO THE DISRUPTION OF CAMPUS OPERATIONS. BASED ON THE GUIDANCE FROM THE DEPARTMENT OF EDUCATION, THE FUNDS ARE TO BE GIVEN TO THOSE WHO ARE ELIGIBLE FOR FEDERAL FINANCIAL AID BASED ON THE FAFSA CRITERIA, HAVE THE GREATEST FINANCIAL NEED. NORTHWEST UNIVERSITY AWARDED $537,781 TO UNDERGRADUATE AND GRADUATE STUDENTS WHO HAD FILED A 2019-2020 FAFSA, WERE ENROLLED AS A DEGREE SEEKING STUDENT FOR SPRING 2021, HAD AN EXPECTED FAMILY CONTRIBUTION THAT FELL WITHIN THE PELL-ELIGIBLE EFS RANGE OF $9 TO $5,711, AND WERE U.S. CITIZENS OR ELIGIBLE NON CITIZENS. THERE WERE 639 STUDENTS WHO RECEIVED BETWEEN $169.01 TO $1,014.04. IN MARCH 2021, THE AMERICAN RESCUE PLAN ACT WAS SIGNED INTO LAW WITH GUIDANCE GIVEN IN MAY 2021. NORTHWEST UNIVERSITY RECEIVED $1,896,677 FOR STUDENTS BUT NO AWARDING WAS DONE BEFORE FISCAL YEAR END TO THE STUDENTS. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOSEPH CASTLEBERRY UNIVERSITY PRESIDENT 233932 0 0 0 1747 0 15125 0 41930 0 292734 0 0 0 JOHN JORDAN CFO 82321 0 0 0 0 0 8986 0 73810 0 165117 0 0 0 PART I, LINE 1A MINISTER'S PARSONAGE ALLOWANCE WAS PAID IN CASH TO OUR PRESIDENT AND OTHER MINISTER EMPLOYEES. THESE AMOUNTS ARE CONSIDERED NON-TAXABLE COMPENSATION SINCE THE PAYMENTS MEET THE CRITERIA UNDER IRC SECTION 107. OCCASIONAL PAYMENTS FOR SPOUSE TRAVEL AND MEALS WERE MADE FOR THE PRESIDENT'S SPOUSE BUT ONLY WHEN THERE WAS A VALID BUSINESS PURPOSE FOR HER TRAVEL. SINCE THERE IS A BONA FIDE BUSINESS PURPOSE, THE AMOUNTS ARE NOT TAXABLE TO THE PRESIDENT. THE PRESIDENT RECEIVES A CAR ALLOWANCE THAT IS GROSSED UP AS A TAXABLE BENEFIT. MONTHLY SECURITY SERVICES AND HOUSE CLEANING SERVICES, WHEN RELATED TO BUSINESS EVENTS, WERE PAID FOR THE PRESIDENT'S HOME. SINCE THERE IS A BONA FIDE BUSINESS PURPOSE, THE AMOUNTS ARE NOT TAXABLE TO THE PRESIDENT. A WISCONSIN PUBLIC FINANCE AUTHORITY 273866124 2017-08-30 27542998 REFINANCE EXISTING CAMPUS DEBT 0 0 0 A 4069703 27542998 375195 27167803 2008 1 0 1 1 A 0 1 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 COLE HASTIE SEE PART V 52808 EMPLOYMENT 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: COLE HASTIE(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF BOARD MEMBER RON HASTIE(C) AMOUNT OF TRANSACTION $ 58,808.(D) DESCRIPTION OF TRANSACTION: EMPLOYMENT(E) SHARING OF ORGANIZATION REVENUES? = NO X 1 3717 FMV X 1 134000 FMV 2 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART I, LINE 6: THERE WERE 28 VOLUNTEER BOARD MEMBERS DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 2 JESSE GALINDO, HILARIO GARZA, KLAYTON KO, DON ROSS, ALAN SCHABERG, BILL WILSON, AND BILL WELCH HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A SUPERINTENDENT IS APPOINTED OR ELECTED BY EACH PARTICIPATING DISTRICT OF THE ASSEMBLIES OF GOD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND RELATED SCHEDULES ARE PREPARED BY ACCOUNTANTS AT NORTHWEST UNIVERSITY. THE RETURN IS INTERNALLY REVIEWED AND THEN SUBMITTED TO A THIRD PARTY CPA FOR REVIEW. A PUBLIC DISCLOSURE VERSION OF THE RETURN IS THEN DISTRIBUTED TO EACH MEMBER OF THE BOARD FOR REVIEW. AFTER THE COMMENTS FROM BOARD MEMBERS ARE ADDRESSED AND ANY CORRECTIONS ARE MADE, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO OFFICERS, DIRECTORS, TRUSTEES, AND MANAGEMENT EMPLOYEES. CONFLICTS AND POTENTIAL CONFLICTS ARE DISCLOSED TO THE PRESIDENT AND THE EXECUTIVE COMMITTEE OF THE BOARD AS THEY ARISE. THE PRESIDENT AND THE EXECUTIVE COMMITTEE DETERMINE WHETHER OR NOT AN ACTUAL CONFLICT OF INTEREST EXISTS. IF AN ACTUAL CONFLICT IS DEEMED TO EXIST, THE BOARD WILL DETERMINE THE APPROPRIATE RESPONSE THAT RESULTS IN THE BEST INTEREST FOR NORTHWEST UNIVERSITY. THE FOLLOWING ARE THE RESTRICTIONS IMPOSED ON INDIVIDUALS FOR WHOM A CONFLICT EXISTS: THEY ARE REQUIRED TO RECUSE THEMSELVES FROM ALL VOTING AND OTHER DECISION MAKING WITH REGARD TO THE TRANSACTION FOR WHICH THE CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ALL COMPENSATION. THE CUPA SALARY SURVEY IS USED AS A COMPARATIVE SOURCE FOR REASONABLENESS. THIS PROCESS IS DONE FOR THE PRESIDENT AS WELL AS VICE PRESIDENT LEVEL POSITIONS OF THE UNIVERSITY. THE LAST SALARY REVIEW OCCURRED IN NOVEMBER 2020. THE EXECUTIVE COMMITTEE DISCUSSES AND DELIBERATES ON ANY COMPENSATION ISSUES AT THE NOVEMBER BOARD MEETING AND THE MINUTES REFLECT THE DISCUSSION. SEPARATE MINUTES ARE TAKEN AND SENT TO THE CFO FOR A RECORD OF THE DECISION MADE. FORM 990, PART VI, SECTION C, LINE 19 OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE REQUESTS ARE MADE TO THE UNIVERSITY PRESIDENT'S OFFICE. WHEN REQUESTS ARE RECEIVED, WE PROVIDE COPIES AS REQUESTED. THIS MIGHT BE IN PAPER FORM OR BY E-MAIL SENT AS A PDF DOCUMENT. FORM 990, PART XI, LINE 9: FUNDRAISING EXPENSES SHOWN ON NUF TAX RETURN -61,556. FORM 990, PART XII, LINE 2(C) THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR IN THE COMMITTEE'S RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. NORTHWEST UNIVERSITY FOUNDATION 5520 108TH AVENUE NE PO BOX 579 KIRKLAND WA 98083 952008029 SUPPORT HIGHER EDUCATION WA 501(C)(3) LINE 12B, II NORTHWEST UNIVERSITY 1 CHARITABLE REMAINDER TRUSTS (15) INVESTMENT WA N/A T 0 CHARITABLE ANNUITY TRUSTS (1) INVESTMENT WA N/A T 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NORTHWEST UNIVERSITY FOUNDATION C 656000 ACTUAL COSTS NORTHWEST UNIVERSITY FOUNDATION Q 58900 ACTUAL COSTS