2019-07-10T15:01:36-05:00 2018-08-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2017-09-01 410684657 NORTHWESTERN HEALTH SCIENCES UNIVERSITY NORT 9528884777 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 JAKKI EDWARDS CHIEF FINANCIAL OFFICER 9528884777 2019-06-25 1 LARRY ADAMS P01314654 6123764500 67.137.57.251 2019-06-25 13:12:57 CD P E087ECC427FCF6F1386F54131AA171D58D37D782 BF88B2E75C20C69271D32A7A8AD00889DE1B1210 2017 2019-02-21 02:37:17Z DR DEBORAH J BUSHWAY 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 35001509 0 X WWW.NWHEALTH.EDU X 1942 MN PREPARE PROFESSIONALS AND LEADERS TO BECOME CONTRIBUTORS TO THE ADVANCEMENT OF HEALTH CARE. 11 10 508 12 0 0 604666 804164 23119506 24870053 1064639 1774419 1018319 1043089 25807130 28491725 1475228 1851467 0 0 15802406 16884817 0 0 239972 8006738 8518059 25284372 27254343 522758 1237382 35927099 36177273 14594318 13454989 21332781 22722284 X NORTHWESTERN HEALTH SCIENCES UNIVERSITY PREPARES AND SERVES THE NEXT GENERATION OF PROFESSIONALS AND LEADERS TO BECOME VITAL CONTRIBUTORS TO THE DELIVERY AND ADVANCEMENT OF HEALTH CARE. OUR MISSION IS ACCOMPLISHED THROUGH EDUCATIONAL EXCELLENCE, INNOVATIVE RESEARCH, EVIDENCE-INFORMED PATIENT-CENTERED CARE, PUBLIC HEALTH ADVOCACY AND COLLABORATIVE COMMUNITY ENGAGEMENT. 0 0 18057478 1851467 23473280 CORE PROGRAM - THE UNIVERSITY'S ACCREDITED CHIROPRACTIC, ACUPUNCTURE & CHINESE MEDICINE, MASSAGE THERAPY, NUTRITION AND UNDERGRADUATE PROGRAMS PROVIDE INSTRUCTION AND CLINICAL EXPERIENCE TO STUDENTS, LEADING TO A DEGREE AND/OR PROFESSIONAL CERTIFICATE.FALL 2017 ENROLLMENT PER PROGRAM (NUMBER OF STUDENTS):CHIROPRACTIC - 601; ACUPUNCTURE AND CHINESE MEDICINE - 84; MASSAGE THERAPY - 68; NUTRITION - 42 UNDERGRADUATE - 146. 2390186 0 1142850 CLINICAL - THE CLINICS PROVIDE CHIROPRACTIC, ACUPUNCTURE, MASSAGE THERAPY AND PHYSICAL THERAPY TREATMENTS TO STUDENTS, EMPLOYEES AND THE PUBLIC. STUDENTS OBTAIN EXPERIENCE THROUGH CLINICAL SERVICE. THE UNIVERSITY ALSO PROVIDES THESE SERVICES AT SEVERAL COMMUNITY CLINICS.NUMBER OF STUDENTS IN THE ON-SITE CLINICS - 621NUMBER OF PATIENT VISITS - 33,306 587249 0 913555 AUXILIARY - THE BOOKSTORE'S PRIMARY PURPOSE IS TO PROVIDE EDUCATIONAL MATERIALS FOR STUDENTS, BUT IS OPEN TO THE GENERAL PUBLIC AS WELL. 405315 0 253923 WORKSITE WELLNESS - CONSISTENT WITH ITS MISSION TO PROMOTE HEALTH AND WELLNESS IN THE COMMUNITY AND TO SUPPORT THE PROFESSIONS FOR WHICH IT TRAINS STUDENTS, THE UNIVERSITY BEGAN A PROGRAM OF WORKSITE WELLNESS SERVICES IN SEPTEMBER 2015. UNDER THAT PROGRAM, THE UNIVERSITY CONTRACTED WITH AN UNRELATED CORPORATION TO PROVIDE WORKSITE CHIROPRACTIC AND WELLNESS SERVICES TO THE CORPORATION'S EMPLOYEES AT THREE OF ITS MANUFACTURING FACILITIES. 405315 0 253923 21440228 1 1 0 1 0 0 0 0 0 1 1 0 1 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 149 0 508 1 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 MN X JAKKI EDWARDS 9528855465 2501 WEST 84TH STREET BLOOMINGTON MN 554311599 CHRISTOPHER D JO CHAIR 2.00 X X 0 0 0 TODD GINKEL VICE-CHAIR 2.00 X X 0 0 0 N WALTER GRAFF SECRETARY 2.00 X X 0 0 0 KEITH M JOHNSON TRUSTEE 2.00 X 0 0 0 RICHARD N LONG TRUSTEE 2.00 X 0 0 0 MOLLY J MAGNANI TRUSTEE 2.00 X 0 0 0 BONNIE MYHERS TRUSTEE 2.00 X 0 0 0 DAVID E PETERSON TRUSTEE 2.00 X 0 0 0 DAVID TAYLOR TRUSTEE 2.00 X 0 0 0 TAMARA TAYLOR TRUSTEE 2.00 X 0 0 0 DAVID VALENTINI TRUSTEE 2.00 X 0 0 0 BRENT WILDE TRUSTEE 2.00 X 0 0 0 DR CHRISTOPHER CASSIRER PRESIDENT 40.00 X X 378362 0 40739 DEBORAH BUSHWAY PRESIDENT 40.00 X X 212769 0 36880 KATHY PANCIERA CFO AND TREASURER 40.00 X 190078 0 26163 JACQUELINE EDWARDS CFO AND TREASURER 40.00 X 0 0 0 CHAD JOHNSON DIRECTOR OF IT 40.00 X 144814 0 32514 MARY GALE VICE PRESIDENT OF HR 40.00 X 140671 0 27841 BRADLEY FINER PROFESSOR 40.00 X 130450 0 25732 TREVOR FOSHANG DEAN 40.00 X 130749 0 31953 MARY TUCHSCHERER PROFESSOR 40.00 X 102764 0 12579 1430657 0 234401 8 0 1 0 KEY ENTERPRISES LLC 225 S 6TH STREET MINNEAPOLIS MN 55402 PRINTING PUBLISHING SUPPORT 165000 LARKIN HOFFMAN 8300 NORMAN CENTER DR STE 1000 MINNEAPOLIS MN 554371060 LEGAL 145421 J MURPHY & ASSOCIATES 13440 GULL COURT APPLE VALLEY MN 55124 GRANTWRITING AND DATABASE ADMINISTRATION 138665 CLIFTONLARSONALLEN LLP 220 S 6TH ST STE 300 MINNEAPOLIS MN 55402 AUDIT AND ACCOUNTING SUPPORT 107242 4 139326 664838 804164 TUITION AND FEES 611600 23473280 23473280 CLINICAL LAB FEES 621300 1142850 1142850 WELLNESS SERVICES 621300 253923 253923 24870053 608508 608508 5486158 1080703 5070567 330383 415591 750320 1165911 1165911 2022389 1108834 913555 913555 MISCELLANEOUS REVENUE 900099 129534 129534 129534 28491725 25783608 0 1903953 1333192 1333192 518275 518275 1007571 1007571 12611435 10823191 1667945 120299 388421 388421 1809312 1494237 301340 13735 1068078 868768 189709 9601 194524 47127 147397 156304 156304 42000 42000 51187 51187 994754 316473 678281 662746 211651 444886 6209 986235 896806 82224 7205 1075820 885334 175842 14644 132364 132364 1409703 1160455 234823 14425 323102 221888 96703 4511 300489 243312 25513 31664 3274 3274 1138055 936836 189573 11646 253480 5687 247793 DUES AND MEMBERSHIPS 77449 16595 60519 335 CLINIC PATIENT EXPENSES 72615 72615 ALLOCATION OF INDIRECTS 0 437572 -443011 5439 643958 429429 214270 259 27254343 21440228 5574143 239972 1355999 766235 814492 1804075 22500 246224 353747 512776 508208 548567 563386 32173058 16875294 15467317 15297764 10663221 12064917 454559 93063 5863944 4703378 35927099 36177273 1669103 1995927 293615 281211 6054198 5536675 6577402 5641176 14594318 13454989 X 17962090 19524124 1486756 1313725 1883935 1884435 21332781 22722284 35927099 36177273 1237382 152121 0 X 0 1 X 1 1 1 X 0 0 0 0 0 0 0 0 0 0 0 0 1 42000 42000 0 PART II-B, LINE 1: THE UNIVERSITY'S LEGISLATIVE ADVOCACY, THROUGH THE CENTER FOR HEALTHCARE INNOVATION AND POLICY, IS FOCUSED PRIMARILY ON ISSUES RELATED TO SCOPE-OF-PRACTICE, PROFESSIONAL LICENSURE, HEALTH CARE REFORM, INSURANCE REIMBURSEMENT AND PATIENT ACCESS TO HEALTH CARE SERVICES. WE ALSO WORK CLOSELY WITH OTHER HEALTH CARE ORGANIZATIONS WHO HAVE SIMILAR INTERESTS. 0 0 7395548 500 519613 114184 7801477 6952623 496764 53839 7395548 1484248 5100746 441062 60928 12505 6952623 1458162 67086 41000 1484248 1422086 86256 39000 11180 1458162 0.59000 0.24000 0.17000 0 0 840861 840861 23217823 10640781 12577042 325234 109089 216145 7526823 6125424 1401399 262317 262317 15297764 STUDENT LOANS 4703378 F 4703378 FEDERAL CAPITAL CONTRIBUTION - PERKINS 5463150 ASSET RETIREMENT OBLIGATION 178026 5641176 X 26579982 152121 -1851467 -1699346 28279328 51187 161210 212397 28491725 26456346 1104657 1104657 25351689 51187 1851467 1902654 27254343 PART V, LINE 4: THE ENDOWMENT IS USED TO FUND VARIOUS SCHOLARSHIPS, PROGRAMS AND ENDOWED CHAIRS. PART X, LINE 2: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) AND IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY IS ALSO EXEMPT FROM MINNESOTA TAXES UNDER MINNESOTA STATUTE CHAPTER 290.05. TAX EXEMPT ORGANIZATIONS ARE SUBJECT TO FEDERAL AND MINNESOTA TAXES ON UNRELATED BUSINESS INCOME. THE UNIVERSITY FOLLOWS A POLICY THAT CLARIFIED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS POLICY HAD NO IMPACT ON THE UNIVERSITY'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS -1,851,467. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -1,108,834. NON-OPERATING ACTIVITY 1,265,867. CHANGE IN VALUE OF DEFERRED GIFTS 4,177. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,108,834. CHANGE IN VALUE OF DEFERRED GIFTS -4,177. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS 1,851,467. 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 NONDISCRIMINATORY POLICY IS PUBLISHED ON THE WEBSITE AND IN THE STUDENT HANDBOOK. THE EMPLOYEE POLICY CAN BE FOUND ONLINE IN THE HR CONNECTION. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY'S STUDENTS RECEIVE FEDERAL FUNDING INCLUDING PELL GRANTS, STAFFORD LOANS AND FEDERAL AND STATE G.I. BILL FUNDS. THE UNIVERSITY ALSO ADMINISTERS CAMPUS-BASED FEDERAL FINANCIAL AID PROGRAMS, INCLUDING PERKINS LOANS, SEOG GRANTS AND THE FEDERAL WORK STUDY PROGRAM. 0 NORTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD AID 506775 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD AID 6000 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES STUDY ABROAD AID 3000 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD AID 2500 0 0 0 0 0 0 518275 0 518275 INSTITUTIONAL AID NORTH AMERICA 54 506775 STUDENT ACCOUNT 0 N/A N/A INSTITUTIONAL AID EAST ASIA AND THE PACIFIC 3 6000 STUDENT ACCOUNT 0 N/A N/A INSTITUTIONAL AID RUSSIA AND NEIGHBORING STATES 1 3000 STUDENT ACCOUNT 0 N/A N/A INSTITUTIONAL AID SUB-SAHARAN AFRICA 1 2500 STUDENT ACCOUNT 0 N/A N/A 0 0 0 0 0 0 PART I, LINE 2: STUDENT FINANCIAL AID IS PROCESSED UNDER INDIVIDUAL GRANT FUNDS WITHIN OUR ACCOUNTING SYSTEM, AND THE STUDENT FINANCIAL AID IS ALSO PROCESSED UNDER EACH INDIVIDUAL STUDENT ACCOUNT. THIS APPROACH TO RECORD FINANCIAL AID BY FUND AND BY STUDENT ACCOUNT, PROVIDES A DETAILED RECORD OF HOW THE FUNDS ARE SPENT ACCORDING TO DONOR AND GOVERNMENTAL REQUIREMENTS. THE FINANCIAL AID OFFICE MONITORS STUDENT ACCOUNT ACTIVITY TO VERIFY THE STUDENT'S ENROLLMENT AND USE OF THE FUNDS ACCORDING TO THE GRANT REQUIREMENTS. PART I, LINE 3: THE UNIVERSITY USES THE ACCRUAL METHOD OF ACCOUNTING TO REPORT EXPENDITURES ON SCHEDULE F. 1 SCHOLARSHIPS AND TUITION DISCOUNTS 377 1317942 0 N/A N/A POST-GRADUATE FELLOWSHIP 18 15250 0 N/A N/A PART I, LINE 2: THE ADMISSIONS DEPT. ORIGINATES MERIT AWARDS AND DISCOVERY DAY DISCOUNTS FOR NEW STUDENTS, AND THE OFFICE OF DIVERSITY AWARDS THE DIVERSITY SCHOLARSHIPS. FINANCIAL AID WORKS WITH A SCHOLARSHIP COMM. TO EVALUATE APPLICATIONS AND SELECT RECIPIENTS FOR OTHER INSTITUTIONAL SCHOLARSHIPS. NOTICES OF AVAILABLE INSTITUTIONAL SCHOLARSHIPS ARE POSTED OUTSIDE THE FINANCIAL AID OFFICE AS WELL AS VARIOUS INTERNAL PUBLICATIONS AND ON THE UNIVERSITY WEBSITE. RECORDS ARE MAINT. IN THE FINANCIAL AID OFFICE, AND ALL AWARDS AND DISCOUNTS ARE POSTED TO STUDENT ACCOUNTS THROUGH FINANCIAL AID. X X X X X 1 1 0 1 0 0 0 1 0 DR CHRISTOPHER CASSIRER PRESIDENT 185477 0 176000 0 16885 0 31655 0 9084 0 419101 0 0 0 DEBORAH BUSHWAY PRESIDENT 186231 0 0 0 26538 0 21388 0 15492 0 249649 0 0 0 KATHY PANCIERA CFO AND TREASURER 170000 0 0 0 20078 0 25375 0 788 0 216241 0 0 0 CHAD JOHNSON DIRECTOR OF IT 144814 0 0 0 0 0 6625 0 25889 0 177328 0 0 0 MARY GALE VICE PRESIDENT OF HR 140671 0 0 0 0 0 6437 0 21404 0 168512 0 0 0 BRADLEY FINER PROFESSOR 56398 0 0 0 74052 0 4068 0 21664 0 156182 0 0 0 TREVOR FOSHANG DEAN 130749 0 0 0 0 0 6113 0 25840 0 162702 0 0 0 PART I, LINES 4A-B CHRISTOPHER CASSIRER PARTICIPATED IN A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN - $ 15,231 DEBORAH BUSHWAY PARTICIPATED IN A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN - $ 15,092 KATHLEEN PANCIERA PARTICIPATED IN A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN - $ 10,385 CHRISTOPHER CASSIRER - SEVERANCE PAYMENT - $176,000 PART I, LINE 5 MR. FINER WORKS IN THE UNIVERSITY CLINIC AND RECEIVES A BASE SALARY PLUS A PERCENTAGE OF COLLECTIONS DERIVED FROM PATIENT CARE WHICH HE PROVIDES OR WHICH IS PROVIDED BY NON-SALARIED INTERNS UNDER HIS SUPERVISION. PART I, LINE 7 THE PRESIDENT RECEIVED A BONUS THAT WAS NOT A FIXED AMOUNT, BUT WAS NOT CONTINGENT ON REVENUES OR NET EARNINGS. FORM 990, PART VI, SECTION A, LINE 1 THE CHAIR OF THE BOARD SHALL BE THE CHAIR OF THE EXECUTIVE COMMITTEE. THE VICE CHAIR OF THE BOARD, THE SECRETARY, AND THE CHAIR OF EACH STANDING COMMITTEE OF THE BOARD SHALL BE MEMBERS OF THE EXECUTIVE COMMITTEE. THE BOARD MAY APPOINT THE IMMEDIATE PAST CHAIR OF THE BOARD AS A MEMBER OF THE EXECUTIVE COMMITTEE WITH HIS OR HER CONSENT. BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE SHALL HAVE GENERAL SUPERVISION OF THE ADMINISTRATION AND PROPERTY OF THE UNIVERSITY EXCEPT THAT UNLESS SPECIFICALLY EMPOWERED BY THE BOARD TO DO SO, IT MAY NOT TAKE ANY ACTION INCONSISTENT WITH A PRIOR ACT OF THE BOARD OF TRUSTEES, AWARD DEGREES, ALTER BYLAWS, LOCATE PERMANENT BUILDINGS ON TAX-EXEMPT PROPERTY HELD FOR UNIVERSITY PURPOSES, REMOVE OR APPOINT THE PRESIDENT OF THE UNIVERSITY, OR TAKE ANY ACTION WHICH HAS BEEN RESERVED FOR THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION, THE FORM 990 WAS DISTRIBUTED TO THE BOARD FINANCE COMMITTEE FOR REVIEW. THE COMPLETED FORM 990 WAS PROVIDED TO ALL BOARD OF TRUSTEE MEMBERS FOR THEIR REVIEW AND ACCEPTANCE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND OFFICERS OF THE UNIVERSITY ARE REQUIRED TO COMPLETE THE UNIVERSITY'S CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY BY SEPTEMBER 1ST. ALL DISCLOSURES REQUIRED UNDER THE CONFLICT OF INTEREST POLICY ARE REPORTED TO THE SECRETARY OF THE BOARD OF TRUSTEES WHO ALONG WITH THE UNIVERSITY'S LEGAL COUNSEL AND CHAIR WILL OVERSEE THE POLICY. INDIVIDUALS FOUND TO HAVE A CONFLICT MUST REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION, UNLESS FOR SPECIAL REASONS THE BOARD OR ADMINISTRATION REQUESTS INFORMATION OR INTERPRETATION. THE CONFLICTED INDIVIDUAL DOES NOT VOTE AND IS NOT PRESENT AT THE TIME OF THE VOTE. ACTIONS ARE REFLECTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE UNIVERSITY'S EXECUTIVE COMMITTEE USED MARKET ANALYSIS CONDUCTED USING PROFESSIONAL COMPENSATION SURVEYS TO DETERMINE COMPENSATION FOR THE PRESIDENT. DOCUMENTATION IS INCLUDED IN THE BOARD MINUTES. THIS PROCESS WAS LAST CONDUCTED FOR THE PRESIDENT IN 2016. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS SET BY THE PRESIDENT AND VP OF HUMAN RESOURCES. COMPARABLE DATA COMES FROM VARIOUS PUBLISHED SALARY SURVEYS (CUPA, WATSON WYATT, ETC.). COMPARABLE DATA SOURCES MAY INCLUDE OTHER COLLEGES, UNIVERSITIES, HEALTH CARE PROVIDERS AND NON-PROFITS. MARKET PRICING IS DONE FOR EVERY POSITION BY AN OUTSIDE CONSULTING FIRM, MRA. THE HUMAN RESOURCES DEPT. MAINTAINS DETAILED RECORDS DOCUMENTING THE METHODOLOGY FOR SETTING COMPENSATION FOR EACH POSITION. WITHIN THE MARKET RANGE FOR THE POSITION, INDIVIDUAL COMPENSATION IS SET BASED ON EXPERIENCE AND EDUCATION. THIS PROCESS WAS LAST CONDUCTED FOR ALL POSITIONS IN 2016. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. NWHSU STUDENT SENATE 2501 W 84TH ST BLOOMINGTON MN 55431 813779979 EDUCATION MN 501(C)(3) LINE 7 NORTHWESTERN HEALTH SCIENCE UNIVERSITY 0 CHARITABLE REMAINDER UNITRUST (1) INVESTMENTS MN NORTHWESTERN HEALTH SCIENCES UNIVERSITY T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0