2026-04-21T09:59:11-07:00 2025-06-30 990 2024-07-01 420698196 NORTHWESTERN COLLEGE NORT 7127077121 101 7th Street SW Orange City IA 51041 Kent Wiersema V.P. for Finance and Operations 7127077121 2026-04-21 1 2024 2025-03-06 01:10:19Z Northwestern College 101 7th Street SW Orange City IA 51041 89494294 0 X www.nwciowa.edu X 1883 IA Institution of Higher Education providing postsecondary educational services, including both graduate and undergraduate programs. 28 24 1322 120 0 0 8499048 8582733 51449276 55062780 6949021 9310982 326672 1484066 67224017 74440561 21490000 22867028 0 0 21726435 22858185 0 427298 2070336 16440867 17318149 59657302 63470660 7566715 10969901 187961963 198722202 10693829 9923633 177268134 188798569 Northwestern College is a Christian academic community engaging students in courageous and faithful learning and living that empowers them to follow Christ and pursue God's redeeming work in the world. 0 0 48951340 22867027 64766569 Higher Education: Providing educational opportunities & service to 1719 students, consisting of 1198 on-campus and commuting students and 521 online students, at less than the aggregated costs of those services. Making grants to faculty members to further their education and to students to defray tuition & fees and room & board costs. 6052902 0 9673992 Higher Education: Providing sales & services of auxiliary enterprises (room & board) to 852 on-campus students. Providing textbooks & sundry supplies to 1719 students. Both are essential components of the primary purpose of providing educational service. 0 0 0 None 0 0 0 55004242 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 0 1 0 1 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 2574 0 1 1322 1 0 0 0 0 0 1 1 1 25 0 0 1 1 0 0 0 X 28 24 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MO MS NC ND NJ NM NV NY OH PA RI TN VA WA WI WV X Kent Wiersema 7127077121 101 7th St SW Orange City IA 51041 Gregory Christy President 40 0 X 351434 0 0 D Nathan Phinney VP of Academic Affairs 40 0 X 161896 0 0 Kent Wiersema VP of Finance and Operations 40 0 X 154370 0 0 Jill Van Otterloo PA Program Director 40 0 X 134916 0 0 Kyle Van Den Bosch Highly Compensated Employee 40 0 X 117778 0 0 Tony Hoops Vice President of Athletics 40 0 X 111648 0 0 Jackie A Davis Vice President of Advancement 40 0 X 104921 0 0 Jay Wielenga Senior Advancement Officer 40 0 X 103147 0 0 Kristin M Rotert Highly Compensated Employee 40 0 X 102103 0 0 Michael Andres Faculty Representative 40 0 X 64111 0 0 Brad De Jong - ex officio Legal Counsel 2 0 X 0 0 0 Anita Bomgaars Board Member 1 0 X 0 0 0 Rev Timothy Breen Board Member 2.0 0 X 0 0 0 Wayne Van Heuvelen Board Member 1 0 X 0 0 0 Mark Van Holland Board Member 2.0 0 X 0 0 0 Eddy Aleman Board Member 1 0.0 X 0 0 0 Dave Dunkelberger Board Member 1 0 X 0 0 0 Darren Kleis Board Member 1 0 X 0 0 0 Sean Nathaniel Board Member 2 0 X 0 0 0 Kim TenHaken Board Member 1 0 X 0 0 0 Amy Van Es Board Member 1 0 X 0 0 0 Sherrie Barber Willson Board Member 2.0 0 X 0 0 0 Leah Dykstra Board Member 1 0 X 0 0 0 Wade Gort Board Member 1 0 X 0 0 0 Greg Jenness Board Member 1 0 X 0 0 0 Gerald Van Roekel Board Member 1 0 X 0 0 0 Darla Arends Board Member 1 0 X 0 0 0 Brad Eckhoff Board Member 1 0 X 0 0 0 Ronald Langston Board Member 1 0 X 0 0 0 Mike Van Rees Board Member 1 0 X 0 0 0 Drew Vogel Board Member 2 0 X 0 0 0 Fred De Jong Board Member 1 0 X 0 0 0 Brian Den Hartog Board Member 1 0 X 0 0 0 Matthew Fryar Board Member 1 0 X 0 0 0 Dawn Feenstra Board Member 1 0 X 0 0 0 Julie Henrich Board Member, Secretary 3.0 0 X 0 0 0 Carl Wynja Board Member. Chairman 3.0 0 X 0 0 0 Bill Westrate Board Member, Vice Chairman 3.0 0 X 0 0 0 1406324 0 0 11 1 1 0 Schelling Construction 44 14th St NW Sioux Center IA 51250 Construction 5636742 Creative Dining Services 1 Royal Park Drive Ste 3 Zeeland MI 49464 Food Services 3026768 Hoogendoorn Construction 47895 US Highway 18 Canton SD 57013 Construction 1842639 Jenzabar Lockbox PO Box 845588 Boston MA 022845588 IT Software 601867 Vander Pol Excavating LLC 808 Highway 10 W Orange City IA 51041 Construction 334212 16 0 0 28029 0 299137 8255567 0 8582733 Tuition and Fees 611310 44808957 44808957 0 0 Sales and Services 611310 696240 696240 0 0 Auxiliary Expense 611310 9557583 9557583 0 0 0 0 0 0 55062780 2738288 0 0 2738288 0 0 0 0 0 0 0 0 76658 0 7920 0 68738 0 68738 0 0 68738 21307587 0 14734893 0 6572694 0 6572694 0 0 6572694 23684 28029 19504 4180 0 4180 0 0 0 0 0 0 407825 291416 116409 116409 0 0 Investment Tax Credit 900099 1172316 1172316 0 0 Other Revenue 900099 122423 122423 0 0 0 0 0 0 1294739 74440561 56473928 0 9383900 0 0 21445078 21445078 1421950 1421950 0 0 2196408 1652630 543778 0 121209 91799 29410 0 15935731 13249042 1973357 713332 766553 637498 69753 59302 2636954 2111548 429293 96113 1201330 987253 166745 47332 0 0 0 0 91062 4267 86795 0 263495 31960 169185 62350 0 0 0 0 427298 427298 308170 0 308170 0 0 0 0 0 797471 229489 529869 38113 624358 528690 70777 24891 556103 532554 23549 0 0 0 0 0 1129487 415886 713601 0 1480971 1052899 17563 410509 0 0 0 0 385121 378508 6023 590 57653 226 57427 0 0 0 0 0 3847135 3847135 0 0 784653 332096 452557 0 Activities and Events 859759 638290 46355 175114 Outside Instruction 230160 227306 2854 0 Library Acquisitions 259026 259026 0 0 Food Service 2911813 2911813 0 0 2731712 2017299 699021 15392 63470660 55004242 6396082 2070336 4334851 3072565 7816478 9404736 4940217 3626979 828035 3113019 0 0 0 0 683937 616342 264760 241565 585457 972341 154314205 64402600 77680188 89911605 77587191 81000468 192567 197193 0 0 0 0 13048282 6565389 187961963 198722202 4676009 4555333 464631 339501 1192107 1315772 2225000 1957407 0 0 0 0 0 0 0 0 2136082 1755620 10693829 9923633 X 90620983 104196208 86647151 84602361 177268134 188798569 187961963 198722202 X 10969901 395765 0 0 0 164769 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1 0 0 0 1 0 0 0 0 0 Schedule C, Part II-B, Line 1 On a limited number of occasions the president of the College may contact the legislators or their staff to discuss matters of interest to the College or may visit them for a brief meeting as an incidental part of an unrelated business trip. Students are encouraged to write letters to legislators with concerns regarding financial aid or higher education. 0 0 X X 0 76928958 2110953 6684648 1999371 0 0 83725188 69790521 2117141 6834666 1813370 0 0 76928958 63190062 478459 8267483 2145483 0 0 69790521 75165165 470234 -10816132 1629205 0 0 63190062 56297439 3261160 17198474 1591908 0 0 75165165 0.0995 0.3693 0.5312 0 0 4039571 8262330 12301901 0 120892815 50491555 70401260 0 0 0 0 0 20031625 12970592 7061033 0 1087864 940453 147411 89911605 Student Deposits 790090 Deferred Revenue 19913 Advance Payments 426321 Annuity Payment Liability 468224 Lease Obligations - Financing 51072 1755620 51948365 395765 0 0 -22867027 -22471262 74419627 308170 -287236 20934 74440561 40417930 0 0 0 176696 176696 40241234 308170 22921256 23229426 63470660 Schedule D, Part III, Line 1 Collection items consist of art objects that are held for educational purposes. Each of the items is cataloged, preserved, cared for, and kept unencumbered. Activities verifying their existence and assessing their condition are performed on a regular basis. Collection items acquired either through purchases or donation are not capitalized. Purchases of collection items are recorded as decreases in net assets without donor restrictions, if purchased with unrestricted assets. Purchases of collection items are recorded as decreases in net assets with donor restrictions, if purchased with donor restricted assets. Contributions of collection items are not recognized in the Statement of Activities. If collection items are sold, the proceeds from the sale are used to purchase additional collection items. Schedule D, Part III, Line 4 The collection's holdings are composed primarily of etchings, engravings, lithographs and woodcuts. It also contains a few paintings and sculptures. The collection includes some seventy-five original works to be exhibited on campus to allow the campus community and visitors a chance to be exposed to original works of art on campus. This is one of the better ways to study the fine arts. Schedule D, Part V, Line 4 Endowment funds are used to fund specific scholarships and grants to students and faculty along with funding specific building maintenance. Schedule D, Part XI, Line 2d Student scholarships - $22,867,027 Schedule D, Part XI, Line 4b Cost of Good Sold - $291,416 minus Red Raider Golf Classic - $4,180 Schedule D, Part XII, Line 2d Cost of Goods Sold - $291,416 - Other Equipment Capitalized - $114,720 Schedule D, Part XII, Line 4b Student scholarships - $22,867,027; Computer Equipment Capitalized - $36,537; Books - $13,512; and Red Raider Golf Classic - $4,180. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Northwestern College publicizes its non-discriminatory policy in local radio ads and in local employment ads in newspapers. The policy is also on Northwestern College's website, in the student handbook, faculty and staff handbook, college catalog as well as in admissions pamphlets and applications. Northwestern College also publicizes its Vision for Diversity on its website. Schedule E, Part I, Line 6 Northwestern College receives Title IV funds for both undergraduate and graduate programs. Northwestern College has received Federal Health Care appropriation funds, Iowa Curriculum Grant and Iowa Teacher Quality Enhancement Grants. Northwestern College students also receive state funds through the Iowa Tuition Grant. 1 Central America and the Caribbean 0 0 Program Services Cross Cultural Experience 10913 East Asia and the Pacific 0 0 Program Services Cross Cultural Experience 24441 Europe (including Iceland and Greenland) 0 0 Program Services Cross Cultural Experience 173243 Sub-Saharan Africa 0 0 Program Services Cross Cultural Experience 105170 South America 0 0 Program Services Cross Cultural Experience 32249 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Cross Cultural Experience 59559 0 0 405575 Various Grants and Scholarships Europe (including Iceland and Greenland) 16 390900 Applied to Student Billing 0 Various Grants and Scholarships South America 11 295770 Applied to Student Billing 0 Various Grants and Scholarships Central America and the Caribbean 4 127570 Applied to Student Billing 0 Various Grants and Scholarships Russia and Neighboring States 3 75748 Applied to Student Billing 0 Various Grants and Scholarships Sub-Saharan Africa 4 122163 Applied to Student Billing 0 Various Grants and Scholarships East Asia and the Pacific 9 201379 Applied to Student Billing 0 Various Grants and Scholarships North America (including Canada and Mexico, but not the United States) 1 34895 Applied to Student Billing 0 Various Grants and Scholarships South Asia 6 141050 Applied to Student Billing 0 Various Grants and Scholarships Middle East and North Africa 1 32475 Applied to Student Billing 0 0 0 0 0 0 0 Schedule F, Part I, Line 2 International students may be awarded grants and scholarships to come to study. Grants and scholarships are awarded by the financial aid office and are monitored and applied to the student account in the business office. Funds are audited annually by independent auditors. X 1 Westfall Gold 5317 Peachtree Blvd S-405 Atlanta GA 30341 Westfall Gold is an experience design agency and fundraising consultancy for organizations passionate about advancing their mission. 0 427298 427298 0 427298 427298 0 AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY MA MD ME MI MN MO MS MT NC ND NE NJ NM NV NY OH PA RI SD TN VA VT WA WI WV WY Red Raider Golf Classic 51713 28029 23684 1000 5114 9156 2143 0 2091 0 0 51713 28029 23684 1000 5114 9156 2143 0 2091 19504 4180 1 Faculty Research Grants 9 34050 0 Academic Grants 1251 12234905 0 Activity Awards 1017 4854071 0 Diversity Grants 89 548233 0 Endowed Grants 280 739879 0 Federally Funded Grants 307 223471 0 Gift Sponsored Grants 125 275002 0 Institutional Grants 2011 3957417 0 Schedule I, Part I, Line 2 Students qualify for federal, state and institutional scholarships, grants, and loans based on their individual FAFSA application. Merit awards are based on levels of achievement academically, musically, or artistically. Entitlement grants are given for students with a family connection to the College, denominational affiliation and travel grants for students traveling a long distance from campus, international students may be awarded grants and scholarships to come to study. Grants are awarded b the financial aid office following federal, state, and institutional guidelines, which are also monitored and applied in the business office. Funds are audited annually by independent auditors. X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Gregory Christy President 315333 0 50000 0 3797 0 18920 0 23253 0 411303 0 0 0 D Nathan Phinney VP of Academic Affairs 172000 0 0 0 4398 0 10320 0 12069 0 198787 0 0 0 Kent Wiersema VP of Finance and Operations 163333 0 0 0 293 0 9800 0 6633 0 180059 0 0 0 Jill Van Otterloo PA Program Director 147542 0 0 0 50 0 8853 0 12273 0 168718 0 0 0 Kyle Van Den Bosch Highly Compensated Employee 67675 0 0 0 62999 0 4061 0 12273 0 147008 0 0 0 Tony Hoops Vice President of Athletics 119374 0 0 0 270 0 7162 0 6415 0 133221 0 0 0 Jackie A Davis Vice President of Advancement 104848 0 0 0 73 0 6291 0 121 0 111333 0 0 0 Kristin M Rotert Highly Compensated Employee 73289 0 0 0 30958 0 4397 0 4940 0 113584 0 0 0 Michael Andres Faculty Representative 78007 0 0 0 0 0 4680 0 12273 0 94960 0 0 0 Jay Wielenga Senior Advancement Officer 103542 0 0 0 3670 0 6213 0 4946 0 118371 0 0 0 Schedule J, Part I, Line 1a Northwestern College provides a house for the President and pays for a golf membership. Schedule J, Part I, Line 3 In addition to the methods indicated on line 3, Northwestern College uses various market surveys for colleges and universities, along with local and regional data that is relevant. See Schedule O for more detailed explanation. Form 990, Part VI, Section B, Line 15 Schedule J, Part I, Line 7 Based upon the president's compensation package, a bonus was paid during the year. A City of Orange City 426005071 2010-11-15 3500000 Student Housing 0 0 0 A 2450000 0 3500000 0 0 0 0 0 0 3500000 0 0 2011 0 0 1 1 A 0 0 0 0 0 0 0 1 0 1 A 0 0 0 0 0 0 0 0 1 A 1 Gregory Christy President 10800 Housing President's Home Not Required Not Required 60150 Academic Scholarships Student Financial Aid Not Required Not Required 45161 Institutional Grants Student Financial Aid Not Required Not Required 21750 Activity Awards Student Financial Aid Not Required Not Required 7600 Endowed Scholarships Student Financial Aid X 519 Invoice X 1202 Appraisal X 25 1831055 Stock Quotes X Grain 5 20339 Elevator Price X Travel 3 3373 Invoice X Advertising 2 4975 Invoice X Equipment 1 4174 Invoice X Cement Parking Blocks 1 7500 Invoice X Meals 3 785 Invoice X Excavating Services 1 62551 Invoice 25 0 1 0 Form 990, Part VI, Section A, Line 2 Drew Vogel (Board Member) serves as a stockholder and board member of Iowa State Bank, which does business with Northwestern College. He is also a stockholder of Diamond Vogel Paint, which furnishes paint and painting supplies to the college in the value range of $10,000 - $25,000 in the normal course of business. Amy Van Es (Board Member), whose father is Dale Den Herder, owns a majority interest in AmBank Company. Within that ownership are several trusts, whereby Amy and her sister are beneficiaries of two of those trusts. The College has $44,599,145 invested with American Investment and Trust, a company of AmBank. Leah Dykstra (Board Member), spouse has performed legal and/or presentation services for the College with total fees under $750. Kent Wiersema (Officer) spouse Amy is also employed by the institution in the Admissions office with a salary of $51,000. Nate Phinney (Key Employee) spouse Janelle is a part-time employee of the College in the music department with a salary of $10,000. Michael Andres (Board Member) is the faculty representative. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by the Senior Accountant, reviewed by the Comptroller, Vice President for Finance and Operations and the President. The form is then made available to the Finance Committee. Once the Finance Committee approves the Form 990, it is made available to the Board of Trustees for their review prior to submission of the Form 990 to the IRS. Form 990, Part VI, Section B, Line 12c Detailed conflict of interest questionnaires are provided annually to the trustees, officers and key employees. The questionnaires are then reviewed by the Finance Committee of the Board for any possible conflicts. The procedure requires specific areas to be addressed at a minimum, the specific concerns to be addressed individually and acted upon. Minutes are required of the Finance Committee for any and all actions with regard to any conflict of interest proceedings. Form 990, Part VI, Section B, Line 15 The Associate Director of Human Resources does market surveys, uses data for college and universities from CUPA, CCCU, IAICU and uses local or regional data that is relevant. The Associate Director of Human Resources prepares a summary showing current salary, prior salary, market survey data, current pay range and market comparisons to current pay and pay range. The summary is reviewed by the Executive Committee, which functions as the compensation committee of the Board of Trustees. Based on the above data the Executive Committee establishes reasonable compensation for officers, trustees, and highly compensated employees. Form 990, Part VI, Section C, Line 19 The governing documents and bylaws are available on the Iowa Secretary of State website. The conflict of interest policy is in the trustee handbook along with the faculty and staff handbooks and are available upon request. The financial statements are made available to the community through a published and annual report and the Form 990 is made available on the web or Guide Star website as well as upon request. Form 990, Part XI, Line 9 Computer Equipment Capitalized - $36,537; Books - $13,512; Other Equipment Capitalized - $114,720