2015-05-01T12:55:13-05:00 2014-06-30 420714325 MCGLADREY LLP 801 NICOLLET MALL SUITE 1100 MINNEAPOLIS MN 55402 990 2013-07-01 390806428 NORTHLAND COLLEGE NORT 7156821321 1411 ELLIS AVENUE ASHLAND WI 54806 MICHAEL A MILLER PRESIDENT 7156821321 2015-03-26 1 TODD A JACKSON P00092672 6123324300 2013 2016-03-07 17:11:31Z MICHAEL A MILLER 1411 ELLIS AVENUE ASHLAND WI 54806 30634835 0 X WWW.NORTHLAND.EDU X 1892 WI OUR MISSION IS TO BE THE NATION'S LEADING ENVIRONMENTAL LIBERAL ARTS COLLEGE. TO PROVIDE STUDENTS WITH A STRONG LIBERAL ARTS CURRICULUM AND UNIQUE EXPERIENTIAL LEARNING OPPORTUNITIES WITH A FOCUS ON THE ENVIRONMENT, SUSTAINABILITY, AND SOCIAL RESPONSIBILITY - ENABLING THOSE IT SERVES TO ADDRESS THE CHALLENGES OF THE FUTURE. 35 31 759 25 0 0 4454512 6770634 19188997 19013012 771188 1322016 -12659 -10899 24402038 27094763 8729977 8801001 0 0 9962510 10425852 0 0 930295 9004927 9150800 27697414 28377653 -3295376 -1282890 58215915 60854255 9569056 10953109 48646859 49901146 X TO BE THE NATION'S LEADING ENVIRONMENTAL LIBERAL ARTS COLLEGE. TO INTEGRATE LIBERAL ARTS STUDIES WITH AN ENVIRONMENTAL EMPHASIS, ENABLING THOSE IT SERVES TO ADDRESS THE CHALLENGES OF THE FUTURE. TO CREATE A COMMUNITY OF ENGAGED LEARNERS WITH THE SKILLS AND EXPERIENCE TO PREPARE FOR ADVANCED STUDIES AND MEANINGFUL LIVES AND TO LEAD THE WAY, BY ACADEMIC EXCELLENCE AND SUSTAINABLE PRACTICE, TO A WORLD WHERE HUMAN AND OTHER BIOLOGICAL COMMUNITIES CAN THRIVE TOGETHER INDEFINITELY. THE SIGURD OLSON ENVIORNMENTAL INSTITUTE (SOEI), THROUGH COURSEWORK, INTERNSHIPS AND GRANT-FUNDED PROJECTS, SUPPORTS REGIONAL ENVIRONMENTAL EFFORTS. THE COLLEGE HAS AN ATTENDANCE OF APPROXIMATELY 560 STUDENTS WITH AN AVERAGE OF 370 RESIDING ON CAMPUS IN RESIDENCE HALLS. 0 0 14265078 8801001 15669178 INSTRUCTION: TO INTEGRATE LIBERAL ARTS STUDIES WITH AN ENVIRONMENTAL EMPHASIS, ENABLING THOSE IT SERVES TO ADDRESS THE CHALLENGES OF THE FUTURE. CREATE A COMMUNITY OF ENGAGED LEARNERS WITH THE SKILLS AND EXPERIENCE TO PREPARE FOR ADVANCED STUDIES AND MEANINGFUL LIVES. THE SIGURD OLSON ENVIRONMENTAL INSTITUE (SOEI), THROUGH COURSES, INTERNSHIPS, AND GRANT-FUNDED PROJECTS, PROVIDES EXPERIENTIAL LEARNING OPPORTUNITIES WITH SUPPORTING LOCAL AND REGIONAL ENVIRONMENTAL IMPROVEMENT EFFORTS. THE SOEI SECURED THREE (3) EPA GRANTS FOR BEACH/LAND RESTORATION IN THIS REGION, WHICH WILL PROVIDE STUDENTS WITH LEARNING OPPORTUNITIES WITH COMMUNITY PARTNERS. 4115939 STUDENT SERVICES: PROVIDES STUDENTS APPROPRIATE RESOURCES AND SERVICES TO SUPPORT A SUCCESSFUL LEARNING AND LIVING EXPERIENCE AT THE COLLEGE. CREATES LEARNING OPPORTUNITIES FOR STUDENTS THROUGH OFF-SITE EXCURSIONS AND CO-CURRICULAR EVENTS. PROVIDES HOUSING, COUNSELING, CAREER PLACEMENTS, AND HEALTH SERVICES TO STUDENTS. ADMINISTERS POLICIES AND PROCEDURES RELATED TO CAMPUS LIFE. ASSISTS WITH ACADEMIC ADVISING AND RETAINING STUDENTS. STUDENT SERVICES PROVIDED AN EXPANDED WELLNESS CO-CURRICULUM THAT HELPS STUDENTS DEVELOP WAYS TO MAKE ETHICAL AND FULFILLING CHOICES THROUGH PARTICIPATION IN ECOLOGICAL, SPIRITUAL, PHYSICAL, EMOTIONAL, INTELLECTUAL, SOCIAL, ECONOMIC, AND VOCATIONAL ACTIVITIES. 3260578 AUXILIARY ENTERPRISES: PROVIDE SERVICES THAT ENHANCE STUDENT LIFE THROUGH THE STUDENT CENTER, BOOKSTORE, FOOD SERVICE, AND DORMITORIES. HOUSE AN AVERAGE OF 440 STUDENTS EACH YEAR. COORDINATE ON-CAMPUS CONFERENCE ARRANGEMENTS FOR OUTSIDE ORGANIZATIONS. ON-CAMPUS ACTIVITIES THIS YEAR INCLUDED CONTINUING EDUCATION EVENTS FOR REGIONAL PUBLIC SCHOOL TEACHERS AND THE NATIVE AMERICAN POW-WOW. 1509603 ACADEMIC SUPPORT: THE ACADEMIC DEAN'S OFFICE, LIBRARY SERVICES, AND ACADEMIC TECHNOLOGY, SUPPORTS THE INSTRUCTIONAL PROGRAM BY PROVIDING RESOURCES TO RECRUIT AND DEVELOP FACULTY AND OFFER ADDITIONAL LEARNING OPPORTUNITIES TO STUDENTS. OPPORTUNITIES ABROAD HAVE INCREASED FOR STUDENTS THROUGH MORE FORMAL COLLABORATIVE INSTRUCTIONAL AGREEMENTS WITH PARTNERS THAT ALLOW STUDENTS TO PARTICIPATE IN SEMESTERS AWAY, IN COUNTRIES/REGIONS WHOSE ECOLOGICAL SYSTEMS PRESENT RICH AND UNIQUE LEARNING OPPORTUNITIES. PUBLIC SERVICE: THROUGH COURSES, INTERNSHIPS, AND PROJECTS THAT SUPPORT REGIONAL ENVIRONMENTAL EFFORTS, WE ENCOURAGE STUDENT LEARNING IN WAYS THAT HAVE A POSITIVE IMPACT ON NATURE. TO PROVIDE A FOUNDATION FOR PERSONAL FULFILLMENT AND PROFESSIONAL SUCCESS, NORTHLAND GRADUATES ARE LEADERS IN GOVERNMENT, NOT-FOR-PROFIT ORGANIZATIONS, AND GREEN BUSINESSES. THESE PROGRAMS HELP COMMUNITY LEADERS CREATE AND EFFECT POSITIVE ENVIRONMENTAL CHANGE. ONE LONG-STANDING PROJECT IS LOONWATCH. OVER 300 CITIZEN SCIENTISTS COLLECT DATA ON WISCONSIN LAKES BY OBSERVING LOONS. THESE DATA BUILD CAPACITY FOR COLLABORATION BETWEEN STUDENTS, CITIZENS, AND LAKE MANAGERS TO WORK ON RESTORING AND PROTECTING AQUATIC SYSTEMS. 1509603 23151198 1 1 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 0 1 759 1 0 0 0 0 0 1 1 0 0 0 0 X 35 31 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 WI X MATT HULMER CONTROLLER 7156821824 1411 ELLIS AVENUE ASHLAND WI 54806 MICHAEL MILLER PRESIDENT/CEO 37.50 X X 236070 0 19675 ROBERT JACKSON VP OF FINANCE & ADMIN 37.50 X X 98092 0 20133 MARGUERITE CARROLL ZELENZ VP OF INSTITUTIONAL ADV., TREASURER 37.50 X X 0 0 0 LES ALLDRITT VP ACADEMIC AFFAIRS & DEAN 37.50 X X 64136 0 3203 CHRIS OWEN CHAIRMAN 2.00 X X 0 0 0 DEBBIE CERVENKA VICE-CHAIRMAN, TRUSTEE 2.00 X X 0 0 0 MIKE MASTERSON SECRETARY 1.00 X X 0 0 0 JOHN ALLEN TRUSTEE 0.50 X 0 0 0 BONNIE ALTON TRUSTEE 0.50 X 0 0 0 HANNIBAL BOLTON TRUSTEE 0.50 X 0 0 0 DAVID BRETTING TRUSTEE 0.50 X 0 0 0 DEMARIS BRINTON TRUSTEE 0.50 X 0 0 0 ELLEN BROWN TRUSTEE 0.50 X 0 0 0 JOHN CHAPPLE TRUSTEE 0.50 X 0 0 0 DONALD CHASE TRUSTEE 0.50 X 0 0 0 PETER GOVE TRUSTEE 0.50 X 0 0 0 CLAIRE HACKMANN TRUSTEE 0.50 X 0 0 0 JIM HAGSTROM TRUSTEE 0.50 X 0 0 0 JENNIFER JEHN TRUSTEE 0.50 X 0 0 0 ROBERT KERR TRUSTEE 0.50 X 0 0 0 LOWELL NOTEBOOM TRUSTEE 0.50 X 0 0 0 JAMIE PINKHAM TRUSTEE 0.50 X 0 0 0 CRAIG PONZIO TRUSTEE 0.50 X 0 0 0 JAMES QUINN TRUSTEE 0.50 X 0 0 0 ROBERT REICHELT TRUSTEE 0.50 X 0 0 0 THOMAS RHOADES III TRUSTEE 0.50 X 0 0 0 MARY RICE TRUSTEE 0.50 X 0 0 0 JERRY SHEA TRUSTEE 0.50 X 0 0 0 JOHN STOLLENWERK TRUSTEE 0.50 X 0 0 0 JANE VOGT TRUSTEE 0.50 X 0 0 0 JIM WILLIAMSON TRUSTEE 0.50 X 0 0 0 MICHAEL SINCLAIR STUDENT TRUSTEE 0.50 X 0 0 0 ELIZABETH WHITE STUDENT TRUSTEE 0.50 X 0 0 0 RICK SMITH VP OF ENROLLMENT MGMT 37.50 X 133827 0 12110 532125 0 55121 4 0 1 0 CHARTWELLS PO BOX 91337 CHICAGO IL 606931337 FOOD SERVICE PROVIDER 1127446 NASI CONSTRUCTION LLC 700 GRANITE ST WISCONSIN 77 HURLEY WI 54534 CONSTRUCTION/REMODEL 725171 VHS COMMERCIAL CLEANING 302 E MAIN STREET ASHLAND WI 54806 CLEANING/JANITORIAL 305540 SECURITAS SECURITY SERVICES 2 CAMPUS DRIVE PARSIPPANY NJ 070544400 CAMPUS SECURITY SERVICE 139378 4 40953 1107571 5622110 746909 6770634 TUITION AND FEES 611310 15669178 15669178 AUXILIARY ENTERPRISES 611710 3048313 3048313 OTHER SOURCES 611710 295521 295521 19013012 528828 528828 4308865 3456924 58753 851941 -58753 793188 793188 13496 40953 24395 -10899 -10899 27094763 19013012 0 1311117 8801001 8801001 690686 249395 427029 14262 7789906 5801253 1604133 384520 246153 175623 56815 13715 1114898 795446 183599 135853 584209 416815 134843 32551 39443 39443 71371 71371 201916 201916 993746 859008 79369 55369 198168 141387 45740 11041 1286936 918190 297041 71705 776455 553977 179216 43262 537504 383493 124063 29948 1544388 1544388 183915 131218 42450 10247 FOOD SERVICE 975822 696220 225232 54370 TUITION WAIVER EXP 532041 409239 122802 PROF. DEVELOPMENT & REC 202397 144404 46716 11277 BAD DEBT 71812 55237 16575 1534886 1074904 397807 62175 28377653 23151198 4296160 930295 1765 765 663077 767859 283775 186817 219675 157050 1461551 1375801 58231 17623 86411 53690 54240835 20935516 33183915 33305319 18706752 20715996 3550763 4273335 58215915 60854255 1504033 2244043 1501985 1493777 134576 5655706 6112857 907332 967856 9569056 10953109 X 31340972 30715200 3854716 4176890 13451171 15009056 48646859 49901146 58215915 60854255 -1282890 2537177 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5 2574121 1 1 20414944 1467870 3134023 0 1842670 23174167 16912570 3161028 1515685 1174339 20414944 23720601 89656 -2254380 1102144 3541163 16912570 19118951 1137661 4525830 1061841 23720601 17449729 719322 2146173 1026273 170000 19118951 0.38000 0.07000 0.55000 1 0 3639607 3639607 44621515 19793367 24828148 3321323 3321323 2658390 1142149 1516241 33305319 CONTRIBUTION RECEIVABLE FROM REMAINDER TRUSTS 1147649 BENEFICIAL INTEREST IN PERPETUAL TRUST 2114375 DEPOSITS HELD BY TRUSTEE 26061 SPLIT INTEREST AGREEMENTS 932396 DEBT ISSUE COSTS 52854 4273335 STUDENT TUITION AND ROOM DEPOSITS 84035 ASSET RETIREMENT OBLIGATION 634000 SPLIT INTEREST LIABILITIES 249821 967856 X 20653418 2537177 -9002917 -6465740 27119158 -24395 -24395 27094763 19399131 24395 24395 19374736 9002917 9002917 28377653 PART X, LINE 2: NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2014. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. WITH FEW EXCEPTIONS, THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATIONS BY AUTHORITIES FOR FISCAL YEARS BEFORE THE FISCAL YEAR 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDED SCHOLARSHIPS & GRANTS RECLASSED AS EXPENSE -1,636,892. UNFUNDED SCHOLARSHIPS & GRANTS RECLASSED AS EXPENSE -7,164,109. INVESTMENT MANAGEMENT EXPENSES RECLASSED AS EXPENSE -201,916. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSED AS REVENUE -24,395. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSED AS REVENUE 24,395. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDED SCHOLARSHIPS & GRANTS RECLASSED FROM REVENUE 1,636,892. UNFUNDED SCHOLARSHIPS & GRANTS RECLASSED FROM REVENUE 7,164,109. INVESTMENT MANAGEMENT EXPENSES RECLASSED FROM REVENUE 201,916. 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 COLLEGE HAS AN AFFIRMATIVE ACTION POLICY. THE COLLEGE REQUIRES COPIES OF AFFIRMATIVE ACTION AND EQUAL EMPLOYMENT PRACTICES FROM CONTRACTORS, AS REQUIRED BY LAW. SCHEDULE E, PART I, LINE 6 THE FEDERAL GOVERNMENT PROVIDES FINANCIAL ASSISTANCE TO STUDENTS THROUGH THE COLLEGE. GOLF TOURNAMENT 54449 40953 13496 10396 5869 8130 54449 40953 13496 10396 5869 8130 24395 -10899 1 SCHOLARSHIPS 560 8801001 PART I, LINE 2: THE COLLEGE MONITORS THE USE OF GRANT FUNDS THROUGH CONTROLS ESTABLISHED IN THE BUSINESS OFFICE. THE VP OF FINANCE AND ADMINISTRATION RECEIVES, REVIEWS, AND APPROVES GRANT APPLICATIONS PRIOR TO SUBMISSION TO ENSURE THAT INDIRECT COSTS AND REPORTING REQUIREMENTS ARE IN PLACE. UPON GRANTING THE AWARD, THE DEPARTMENT SUBMITS THE APPROVED GRANT TO THE BUSINESS OFFICE. THE PRINCIPAL FOR THE GRANT, ALONG WITH THE STAFF ACCOUNTANT AND CONTROLLER ENSURE THAT EXPENSES SUBMITTED ARE CONSISTENT WITH THE APPROVED GRANT. THE PRINCIPAL DEPARTMENT FOR THE GRANT, ALONG WITH VPS AND ABOVE RECEIVE REVENUE AND EXPENSE REPORTS ON ALL ACTIVE GRANT FUNDS. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 MICHAEL MILLER PRESIDENT/CEO 235296 0 0 0 774 0 11875 0 8764 0 256709 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: THE CURRENT PRESIDENT LIVES IN A RESIDENCE RESERVED FOR SUCH PURPOSE, WHICH IS LOCATED ON CAMPUS. THE PRESIDENT'S RESIDENCE RECEIVES COLLEGE-PROVIDED GROUNDSKEEPING AND INTERIOR CLEANING SERVICES. LIFE INSURANCE IS GROSSED UP ON AN ANNUAL BASIS AND ADDED TO COMPENSATION BASED ON THE COST OF THE POLICY. X 4 1550 FMV X 878 FMV X 1550 FMV X 15 413106 NET PROCEEDS/FMV X 1 300000 FMV X MISCELLANEOUS 79 29825 FMV 0 0 0 PART I, COLUMN (B): REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT MAKES THE FORM 990 AVAILABLE ON-LINE, VIA SECURE LOGIN, TO ALL MEMBERS OF THE BOARD. MANAGEMENT ALSO E-MAILS ALL BOARD MEMBERS TO NOTIFY THEM WHEN THE FORM 990 IS AVAILABLE AND TO PROVIDE ACCESS INSTRUCTIONS. THE FORM 990 REMAINS AVAILABLE FOR REVIEW FOR NO LESS THAN A WEEK. FORM 990, PART VI, SECTION B, LINE 12C ALL SCHOOL EMPLOYEES RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY UPON INITIAL EMPLOYMENT. THE HUMAN RESOURCES OFFICE RECEIVES AND INVESTIGATES ALLEGED OR POTENTIAL CONFLICTS OF INTEREST AND COORDINATES WITH THE SCHOOL'S PRESIDENT AND/OR VICE-PRESIDENTS TO RESOLVE ANY CONFLICT OF INTEREST IN AN APPROPRIATE MANNER. THE BUSINESS OFFICE OVERSEES FINANCIAL TRANSACTIONS FOR ALL AREAS OF THE COLLEGE AND REPORTS ALLEGED OR POTENTIAL CONFLICTS TO THE VP OF FINANCE & ADMINISTRATION WHO TIMELY ADDRESSES THE ISSUE(S) WITH THE HUMAN RESOURCES OFFICE, VICE-PRESIDENTS, THE PRESIDENT OR THE BOARD, AS APPROPRIATE. PERSONS WITH POSSIBLE CONFLICTS OF INTEREST ARE NOTIFIED OF THE CONFLICT AND STEPS ARE TAKEN TO ELIMINATE SAME. THE PRESIDENT'S OFFICE ENSURES THAT TRUSTEES ANNUALY COMPLETE A CONFLICT OF INTEREST STATEMENT IN CONJUNCTION WITH ONE OF THEIR BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING COMPENSATION IS BASED ON OUTSIDE STUDIES OF COLLEGES WITH APPROXIMATELY THE SAME BUDGETS THAT SURVEY THE SCHOOLS TO DETERMINE THE MEDIAN PAY FOR LIKE POSITIONS. COMPENSATION FOR ALL EMPLOYEES IS COMPARED TO DATA OBTAINED FROM INDEPENDENT SOURCES TO SPECIFICALLY INCLUDE COLLEGE AND UNIVERSITY PROFESSIONALS ASSOCIATION (CUPA) COMPENSATION SCALES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ONLY UPON REQUEST AND BASED ON CIRCUMSTANCES AND NEED AS DETERMINED BY THE COLLEGE. DOCUMENTS ARE MADE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).