2014-01-15T16:34:43-06:00 2013-06-30 420714325 MCGLADREY LLP 801 NICOLLET MALL SUITE 1100 MINNEAPOLIS MN 55402 990 2012-07-01 390806428 NORTHLAND COLLEGE NORT 7156821321 1411 ELLIS AVENUE ASHLAND WI 54806 MICHAEL A MILLER 7156821321 2014-01-15 1 TODD A JACKSON P00092672 6123324300 2012 2015-11-30 17:44:51Z MICHAEL A MILLER 1411 ELLIS AVENUE ASHLAND WI 54806 24458474 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. 29 29 739 24 13392 -16117 4742423 4454512 16163257 19188997 -1042411 771188 6808 -12659 19870077 24402038 7041359 8729977 0 0 9231512 9962510 0 0 803856 8452450 9004927 24725321 27697414 -4855244 -3295376 58016229 58215915 7049940 9569056 50966289 48646859 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 14108819 8729977 15728936 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. 3978100 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. 3582131 3046133 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. 1509703 334915 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. 1509703 334915 23178753 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 20 0 1 739 1 1 1 0 0 0 0 1 1 0 0 0 0 X 29 29 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 WI X LORI BENNETTS CONTROLLER 7156821824 1411 ELLIS AVENUE ASHLAND WI 54806 THOMAS MARTIN 2.00 X X 0 0 0 DEBBIE CERVENKA 2.00 X X 0 0 0 CHRIS OWEN 2.00 X X 0 0 0 MIKE MASTERSON 1.00 X X 0 0 0 SCOTT BRETTING 1.00 X X 0 0 0 JOHN ALLEN 0.50 X 0 0 0 ROBERT BANKS JR 0.50 X 0 0 0 CAROL BLUM 0.50 X 0 0 0 HANNIBAL BOLTON 0.50 X 0 0 0 ELLEN BROWN 0.50 X 0 0 0 LOWELL NOTEBOOM 0.50 X 0 0 0 DONALD CHASE 0.50 X 0 0 0 LINCOLN CRUZ 0.50 X 0 0 0 DAVE DONOVAN 0.50 X 0 0 0 BONNIE ALTON 0.50 X 0 0 0 MELANIE GOBLE 0.50 X 0 0 0 ROBERT KERR 0.50 X 0 0 0 DAVID BRETTING 0.50 X 0 0 0 MICHAEL MYSZEWSKI 0.50 X 0 0 0 CRAIG PONZIO 0.50 X 0 0 0 ROBERT REICHELT 0.50 X 0 0 0 THOMAS RHOADES III 0.50 X 0 0 0 MARY RICE 0.50 X 0 0 0 JERRY SHEA 0.50 X 0 0 0 BONNIE SMEJA 0.50 X 0 0 0 DICK STRAND 0.50 X 0 0 0 JIM WILLIAMSON 0.50 X 0 0 0 PETER GOVE 0.50 X 0 0 0 JIM HAGSTROM 0.50 X 0 0 0 JOHN STOLLENWERK 0.50 X 0 0 0 BILL VANSANT 0.50 X 0 0 0 NATHAN BROWN 0.50 X 0 0 0 JANE VOGT 0.50 X 0 0 0 ELIZABETH WHITE 0.50 X 0 0 0 MICHAEL MILLER 37.50 X 223377 0 35239 ROBERT JACKSON 37.50 X 95971 0 22425 RICK SMITH 37.50 X 129689 0 14902 SCOTT SHRODE 37.50 X 22423 0 4098 CHERYL CONTANT 37.50 X 62476 0 7505 533936 0 84169 2 0 1 0 CHARTWELLS PO BOX 91337 CHICAGO IL 606931337 FOOD SERVICE PROVIDER 1218454 VHS COMMERCIAL CLEANING 302 E MAIN STREET ASHLAND WI 54806 CLEANING/JANITORIAL 391566 HOLDEN INSURANCE 409 WEST MAINSTREET ASHLAND WI 54806 INSURANCE 113424 BORTON CONSTRUCTION 2 COPELAND AVENUE SUITE 201 LACROSSE WI 54603 CONSTRUCTION/REMODEL 104507 4 11072 1161465 3281975 247545 4454512 TUITION AND FEES 611310 15858258 15858258 AUXILIARY ENTERPRISES 611710 3046133 3046133 OTHER SOURCES 611710 284606 271214 13392 19188997 564809 564809 242591 0 36212 242591 -36212 206379 206379 7565 11072 20224 -12659 -12659 24402038 19175605 13392 758529 8729977 8729977 759549 337713 394064 27772 7323666 5692050 1332613 299003 272277 203108 56291 12878 1057687 788993 163117 105577 549331 409779 113569 25983 83695 83695 96185 96185 82740 82740 1888343 1558630 240397 89316 181319 135257 37486 8576 1204968 898859 249116 56993 700813 522779 144887 33147 527262 393317 109006 24939 170860 170860 1550395 1550395 167636 125050 34657 7929 FOOD SERVICE 1164063 868345 240659 55059 TUITION WAIVER EXP 390955 310129 80826 PROF. DEVELOPMENT & REC 216760 161695 44813 10252 BAD DEBT 31347 24866 6481 547586 296951 204203 46432 27697414 23178753 3714805 803856 1765 1765 702372 663077 551434 283775 158791 219675 1582574 1461551 59602 58231 50584 86411 52750819 19566904 33192001 33183915 18093256 18706752 3623850 3550763 58016229 58215915 1280087 1504033 1508923 1501985 145692 0 3255933 5655706 859305 907332 7049940 9569056 X 34139008 31340972 3899464 3854716 12927817 13451171 50966289 48646859 58016229 58215915 X -3295376 974509 1437 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5 2440819 1 1 16912570 3161028 1515685 1174339 20414944 23720601 89656 -2254380 1102144 3541163 16912570 19118951 1137661 4525830 1061841 23720601 17449729 719322 2146173 1026273 170000 19118951 21984581 1193284 -4748030 351472 628634 17449729 0.38000 0.07000 0.55000 1 0 3339607 3339607 44790971 18502935 26288036 3207342 3207342 1412899 1063969 348930 33183915 CONTRIBUTION RECEIVABLE FROM REMAINDER TRUSTS 525958 BENEFICIAL INTEREST IN PERPETUAL TRUST 1841746 DEPOSITS HELD BY TRUSTEE 233814 SPLIT INTEREST AGREEMENTS 888260 DEBT ISSUE COSTS 60985 3550763 STUDENT TUITION AND ROOM DEPOSITS 81100 ASSET RETIREMENT OBLIGATION 597000 SPLIT INTEREST LIABILITIES 229232 907332 X 16585491 974509 -8811280 -7836771 24422262 -20224 -20224 24402038 18904921 20224 20224 18884697 8812717 8812717 27697414 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2013. 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 -1,872,969. UNFUNDED SCHOLARSHIPS & GRANTS RECLASSED AS EXPENSE -6,857,008. APPROPRIATION/RECLASSIFICATION OF ENDOWMENT ASSETS FOR EXPENDITURE 1,437. INVESTMENT MANAGEMENT EXPENSES RECLASSED AS EXPENSE -82,740. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSED AS REVENUE -20,224. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSED AS REVENUE 20,224. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDED SCHOLARSHIPS & GRANTS RECLASSED FROM REVENUE 1,872,969. UNFUNDED SCHOLARSHIPS & GRANTS RECLASSED FROM REVENUE 6,857,008. INVESTMENT MANAGEMENT EXPENSES RECLASSED FROM REVENUE 82,740. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE FEDERAL GOVERNMENT PROVIDES FINANCIAL ASSISTANCE TO STUDENTS THROUGH THE COLLEGE. GOLF TOURNAMENT 18637 11072 7565 3981 6064 4941 5238 18637 11072 7565 3981 6064 4941 5238 20224 -12659 1 SCHOLARSHIPS 570 8729977 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 223377 0 0 0 0 0 26250 0 8989 0 258616 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 55 FMV X 14 227157 NET PROCEEDS/FMV X HOTEL STAYS/GOLF/FISHING TRIP 17 6411 FMV X GIFT CERTIFICATES & BASKETS 7 605 FMV X CAR LEASE 1 7800 FMV X VARIOUS NON-CASH PRIZES 21 5517 FMV 0 0 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 2 SCOTT BRETTING & DAVID BRETTING - FAMILY RELATIONSHIP 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 1,437.