2026-04-28T09:59:16-05:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-07-01 390806428 NORTHLAND COLLEGE NORT 7156821699 1411 ELLIS AVENUE ASHLAND WI 54806 THEODORE BRISTOL CHAIR 7156821699 2026-04-27 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-04-27 2024 2025-03-06 01:10:19Z THEODORE BRISTOL 1411 ELLIS AVENUE ASHLAND WI 54806 25641629 0 X WWW.NORTHLAND.EDU X 1892 WI NORTHLAND COLLEGE'S MISSION IS TO INTEGRATE UNDERGRADUATE LIBERAL ARTS STUDIES WITH AN ENVIRONMENTAL EMPHASIS, ENABLING THOSE IT SERVES TO ADDRESS THE CHALLENGES OF THE FUTURE. 17 16 470 50 0 0 7938426 10243769 22165214 13395284 283213 981982 324378 302268 30711231 24923303 12723646 7555753 0 0 10201961 8436990 0 0 230075 10359842 11119895 33285449 27112638 -2574218 -2189335 39390695 35670221 6204536 4132372 33186159 31537849 X SEE SCHEDULE O 0 1 12032609 7555753 10996720 INSTRUCTION:NORTHLAND'S FACULTY-DESIGNED CURRICULUM INTEGRATES THE COLLEGE'S ENVIRONMENTAL MISSION ACROSS ALL FIELDS OF STUDY AND IS A CAREER-FOCUSED CURRICULUM. NINETY-TWO PERCENT OF NORTHLAND GRADUATES ARE EMPLOYED OR IN GRADUATE SCHOOL, HAVING DEVELOPED THE SKILLS AND EXPERIENCE TO PREPARE FOR ADVANCED STUDY AND MEANINGFUL LIVES. THE COLLEGE HAS LAUNCHED SCIENTISTS, EDUCATORS, BUSINESS OWNERS, AND DEDICATED PROFESSIONALS IN ALMOST EVERY FIELD IMAGINABLE AND HAS PROVIDED GRADUATES WITH THE TOOLS, CONFIDENCE, AND VISION TO BE COMPETITIVE IN A GREENER WORLD ECONOMY.STUDENTS AT NORTHLAND CAN TAKE COURSES IN MORE THAN 40 ACADEMIC FIELDS OF STUDY. IMPRESSIVE FOR A TINY BUT MIGHTY SCHOOL ON THE SHORES OF THE BIG LAKE GITCHI GAMI (OJIBWE FOR "GREAT SEA"). NORTHLAND'S 550+ STUDENTS CAN EXPLORE CLIMATE CHANGE STUDIES, HUMANITY AND NATURE STUDIES, NATIVE AMERICAN STUDIES, SIX PRE-PROFESSIONAL PROGRAMS, SOCIOLOGY AND SOCIAL JUSTICE, WATER SCIENCE, AND MORE. FIRST-YEAR STUDENTS ALSO HAVE THE OPPORTUNITY TO FOCUS MORE DEEPLY ON LEARNING OUTSIDE THE CLASSROOM THROUGH NORTHLAND'S SIGNATURE SUPERIOR CONNECTIONS AND GROWING CONNECTIONS PROGRAMS.THE ASSOCIATION FOR THE ADVANCEMENT OF SUSTAINABILITY IN HIGHER EDUCATION HAS RECOGNIZED NORTHLAND FOR ITS SUSTAINABILITY CURRICULUM. THE AASHE SUSTAINABLE CAMPUS INDEX RECOGNIZES TOP-PERFORMING COLLEGES AND UNIVERSITIES IN 17 SUSTAINABILITY IMPACT AREAS; CURRICULUM IS ONE OF THEM AND INCLUDES COURSES, PROGRAMS, LEARNING OUTCOMES IN SUSTAINABILITY, LIVING LABORATORY INITIATIVES, IMMERSIVE EXPERIENCES, SUSTAINABILITY LITERACY, AND FACULTY DEVELOPMENT. EVERY ACADEMIC DEPARTMENT AT NORTHLAND OFFERS SUSTAINABILITY COURSES, AND THERE ARE SEVEN MAJORS AND MINORS SPECIFIC TO SUSTAINABILITY, SUCH AS SUSTAINABLE COMMUNITY DEVELOPMENT, ONE OF THE ONLY OF ITS KIND IN THE NATION. THIS PROGRAM CEASED OPERATIONS IN MAY OF 2025. 3904695 0 355912 STUDENT SERVICES:SERVICES PROVIDED TO NORTHLAND COLLEGE STUDENTS ARE DESIGNED TO SUPPORT THEIR SUCCESSFUL LIVING AND LEARNING EXPERIENCES AT THE COLLEGE. SERVICES INCLUDE HEALTH SERVICES SUCH AS COUNSELING AND A STRONG AFFILIATION WITH A LOCAL MEDICAL CLINIC RUN BY A NORTHLAND COLLEGE ALUMNUS, ACCOMMODATIONS, AND SAFETY AND SECURITY. STUDENTS ALSO FIND SUPPORT AT AND OPPORTUNITIES TO PARTICIPATE IN CAMPUS-WIDE ACTIVITIES ORGANIZED THROUGH THE OFFICE OF DIVERSITY AND INCLUSION.IN ADDITION, STUDENTS PARTICIPATE IN CLUBS, ORGANIZATIONS, AND ATHLETICS. THIRTY-EIGHT PERCENT OF NORTHLAND STUDENTS PARTICIPATE IN ATHLETICS, AND THERE ARE NEARLY 20 CLUBS AND ORGANIZATIONS ON CAMPUS. MOST NOTABLE IS THE NORTHLAND COLLEGE STUDENT ASSOCIATION (NCSA). FOUNDED IN 1970, NCSA IS THE ONLY STUDENT-RUN CAMPUS GOVERNMENT IN THE STATE OF WISCONSIN THAT DETERMINES ITS OWN BUDGET AND MANAGES ITS OWN FINANCES. THE GROUP IS A 501(C)(4) NON-PROFIT ORGANIZATION RUN COMPLETELY BY STUDENTS THAT IMPACTS THE COLLEGE, AND THE WORLD, ON A REGULAR BASIS. FOR EXAMPLE, EFFORTS STEMMING FROM NCSA LED NORTHLAND TO FULLY DIVEST FROM FOSSIL FUELS.OTHER CLUBS AND ORGANIZATIONS IN WHICH STUDENTS CAN PARTICIPATE INCLUDE: THE 4TH WALL (DRAMA), THE ALLIANCE (LGBT2QAI AWARENESS), AMERICAN FISHERIES SOCIETY, AMERICAN INDIAN SCIENCE AND ENGINEERING SOCIETY, FIRE CREW, FOOD RECOVERY NETWORK, MULTICULTURAL CLUB, NORDIC SKI CLUB, SAILING CLUB, STUDENT PUBLICATIONS (NEWSPAPER, LITERARY JOURNAL, AND YEARBOOK), AND WEATHER CLUB. THIS PROGRAM CEASED OPERATIONS IN MAY OF 2025. 3120301 0 2042652 AUXILIARY ENTERPRISES:NORTHLAND'S ON CAMPUS AUXILIARY SERVICES INCLUDE THE BOOKSTORE, DINING SERVICE, AND RESIDENCE HALLS.THE COLLEGE COLLABORATES WITH CHARTWELLS HIGHER ED TO CREATE A SUSTAINABLE DINING EXPERIENCE FOR STUDENTS. INITIATIVES INCLUDE TRAY-LESS DINING TO REDUCE FOOD WASTE; DIVERTING FOOD SCRAPS FROM THE LANDFILL THROUGH THE CAMPUS COMPOSTING PROGRAM; AND PROCURING MEAT, PRODUCE, AND DRY GOODS FROM REGIONAL FARMERS AND BUSINESSES AND THE CAMPUS GARDENS. THE COLLEGE HAS ALSO SIGNED THE REAL FOOD CHALLENGE AND ADOPTED REAL FOOD STANDARDS, WHICH VALUE THE HUMANE TREATMENT OF ANIMALS, ORGANIC FOODS, FAIR LABOR STANDARDS, AND LOCAL SOURCING AS METRICS FOR EVALUATING THE FOOD NORTHLAND PURCHASES. APPROXIMATELY 80 PERCENT OF NORTHLAND COLLEGE STUDENTS LIVE ON CAMPUS IN ONE OF FIVE RESIDENCE HALLS OR IN THE TOWNHOUSE APARTMENTS. THE MCLEAN ENVIRONMENTAL LIVING AND LEARNING CENTER (MELLC) RESIDENCE HALL IS A CAMPUS FAVORITE, NAMED AFTER A BELOVED FORMER PRESIDENT AND HIS WIFE. THE CENTER HAS BEEN LAUDED NATIONWIDE FOR ITS ENVIRONMENTAL DESIGN. IT FEATURES SUSTAINABLE ARCHITECTURAL FEATURES, A 120-FOOT WIND TURBINE, PHOTOVOLTAIC ARRAYS, AND A GREENHOUSE. THIS PROGRAM CEASED OPERATIONS IN MAY OF 2025. 1095292 0 0 RESEARCH:FACULTY RESEARCH AND SCHOLARSHIP, AND STUDENT-FACULTY RESEARCH AND SCHOLARSHIP, IS A VIBRANT PART OF THE NORTHLAND COLLEGE CULTURE, WHICH IS UNUSUAL FOR A TINY (BUT MIGHTY) SCHOOL. NORTHLAND FACULTY ARE PASSIONATE ABOUT WHAT THEY DO AND ABOUT CARRYING OUT NORTHLAND'S MISSION THROUGH TEACHING, RESEARCH AND SCHOLARSHIP, AND SERVICE TO THE COLLEGE. THEY OFTEN EXTEND THEIR STUDENTS' LEARNING BY INVOLVING THEM IN THEIR RESEARCH AND SCHOLARSHIP THROUGH SENIOR CAPSTONE PROJECTS, CLASSROOM AND LABORATORY EXPERIENCES, INDEPENDENT STUDY, WORK STUDY JOBS, AND EXTERNALLY SPONSORED PAID RESEARCH POSITIONS FUNDED BY REGIONAL, STATE, AND NATIONAL ORGANIZATIONS. MORE THAN 50 PERCENT OF NORTHLAND GRADUATES WORK ON A RESEARCH OR SCHOLARSHIP PROJECT WITH FACULTY, WHICH OUTPACES THE COLLEGE'S COMPETITOR SCHOOLS BY MORE THAN 20 PERCENT.IN 2020, NORTHLAND FACULTY AND STUDENT GRADUATES PUBLISHED A PAPER ABOUT GLOW-IN-THE DARK PLATYPUSES. AFTER THEIR DISCOVERY OF PINK FLUORESCING FLYING SQUIRRELS IN 2019, A HANDFUL OF NORTHLAND PROFESSORS AND TWO CAPSTONE STUDENTS RESEARCHED OTHER ANIMALS THAT MIGHT GLOW IN THE DARK. ON A RESEARCH FINDING TRIP TO THE FIELD MUSEUM OF NATURAL HISTORY IN CHICAGO, THE PROFESSORS DISCOVERED THAT THE BROWNISH COATS OF PLATYPUS SPECIMENS GLOWED BLUE. THE FACULTY AND STUDENT RESEARCH FINDINGS, PUBLISHED OCTOBER 15, 2020, IN MAMMALIA, HAVE FOREVER CHANGED THE WAY SCIENTISTS THINK ABOUT THESE SEEMINGLY DULL BROWN-COATED ANIMALS. THIS PROGRAM CEASED OPERATIONS IN MAY OF 2025. 898154 0 0 PUBLIC SERVICE:NORTHLAND COLLEGE'S SIGURD OLSON ENVIRONMENTAL INSTITUTE (SOEI), MARY GRIGGS BURKE CENTER FOR FRESHWATER INNOVATION, INDIGENOUS CULTURES CENTER (ICC), AND HULINGS RICE FOOD CENTER OFFER COURSES THE PUBLIC CAN ATTEND, INTERNSHIPS THAT SUPPORT LOCAL COMMUNITY EFFORTS, AND OPPORTUNITIES FOR STUDENTS TO SERVE THE REGION VIA GRANT-FUNDED, EXPERIENTIAL PROJECTS THAT SUPPORT SUSTAINABILITY. FINAL YEAR - ENDED 5-23-2025 841866 0 0 ACADEMIC SUPPORT:ACADEMIC SUPPORT FOR FACULTY AND STUDENTS IS PROVIDED THROUGH THE ACADEMIC DEAN'S OFFICE, DEXTER LIBRARY, AND EDUCATIONAL TECHNOLOGY SERVICES. SOME OF THE SERVICES THE DEAN'S OFFICE PROVIDES IS OVERSIGHT OF FACULTY RECRUITING AND ENDOWED PROFESSORSHIP APPOINTMENTS, STUDENT ADVISING AND TUTORING, STUDENT INTERNSHIP AND CAREER ADVISING, AND OFF CAMPUS LEARNING OPPORTUNITIES.NORTHLAND'S OFF CAMPUS LEARNING PROGRAMS ALLOW STUDENTS TO PARTICIPATE IN SEMESTERS AWAY IN REGIONS AND COUNTRIES WHOSE ECOLOGICAL SYSTEMS AND CULTURAL INFRASTRUCTURES PRESENT UNIQUE LEARNING OPPORTUNITIES. NORTHLAND OFFERS THESE EXPERIENCES THROUGH CLASSES OR IN PARTNERSHIP WITH THE ECOLEAGUE, OUTWARD BOUND, NATIONAL OUTDOOR LEADERSHIP SCHOOL, WILD ROCKIES FIELD INSTITUTE, HIGHER EDUCATION CONSORTIUM FOR URBAN AFFAIRS, CENTER FOR ECOLOGICAL LIVING AND LEARNING, KANSAI GAIDAI UNIVERSITY, ROUND RIVER CONSERVATION STUDIES, AND UNIVERSITY OF GLASGOW. FINAL YEAR - ENDED 5-23-2025 2835312 0 0 21892917 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 108 0 470 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 16 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X PAMELA LAWRENZ HOLT CONTROLLER 7156821699 1411 ELLIS AVENUE ASHLAND WI 54806 CHAD DAYTON PRESIDENT (THRU FEB. 25') 38.00 X X 212783 0 0 BARBARA LUNDBERG PRESIDENT 38.00 X X 77020 0 21903 TED BRISTOL CHAIR 5.00 X X 0 0 0 JANE VOGT VICE-CHAIR (THRU JUNE 25') 2.00 X X 0 0 0 JAMES HAGSTROM SECRETARY 1.00 X X 0 0 0 JOHN ALLEN TRUSTEE 0.50 X 0 0 0 JANET BEWLEY TRUSTEE (THRU SEPT. 24') 0.50 X 0 0 0 PETER GOVE TRUSTEE 0.50 X 0 0 0 BLAKE GROSS TRUSTEE 0.50 X 0 0 0 CLAIRE HACKMANN TRUSTEE 0.50 X 0 0 0 EDWARD HANCOCK TRUSTEE (THRU JULY 24') 0.50 X 0 0 0 DYLAN HUDSON TRUSTEE 0.50 X 0 0 0 DONNA JACKSON STUDENT TRUSTEE (THRU MAY 25') 0.50 X 0 0 0 MADELINE JARVIS TRUSTEE (THRU JUNE 25') 0.50 X 0 0 0 CAROLE LARSON TRUSTEE 0.50 X 0 0 0 LINDA MACK TRUSTEE 0.50 X 0 0 0 JAMIE MOQUIN TRUSTEE 0.50 X 0 0 0 LOWELL NOTEBOOM TRUSTEE 0.50 X 0 0 0 CRAIG PONZIO TRUSTEE 0.50 X 0 0 0 KRISTIN RASMUSSEN TRUSTEE 0.50 X 0 0 0 BEN SHEPHERD TRUSTEE 0.50 X 0 0 0 GRACE SMATHERS STUDENT TRUSTEE (THRU MAY 25') 0.50 X 0 0 0 JUDITH TITCOMB TRUSTEE (THRU OCT. 24') 0.50 X 0 0 0 DAVID ULLRICH TRUSTEE 0.50 X 0 0 0 JIM WILLIAMSON TRUSTEE 0.50 X 0 0 0 PAMELA LAWRENZ HOLT CONTROLLER & ASST. TREASURER 38.00 X 65650 0 13831 PETER ANNIN DIRECTOR OF BURKE CENTER 38.00 X 155676 0 2515 DAWN RIVARD CHIEF OF STAFF 38.00 X 111221 0 26749 TODD PYDO CHIEF OPERATING OFFICER 38.00 X 106591 0 1670 728941 0 66668 4 0 1 0 CHARTWELLS COMPASS GROUP PO BOX 91337 CHICAGO IL 60693 FOOD SERVICE 1861075 SODEXO INC & AFFILIATES 4126 LILAC VISTA DRIVE LOUISVILLE KY 40241 MAINTENANCE AND CLEANING SERVICES 1517324 JAMAR SERVICEARROWHEAD REFRIGERATION 4701 MIKE COLALLILO DRIVE DULUTH MN 55807 HVAC-PLUMBING 300935 KEN & DALE EXCAVATING INC 70735 CLEVETTE ROAD ASHLAND WI 54806 EXCAVATION 262940 SECURITAS SECURITY SERVICES USA INC 394 LAKE AVENUE SOUTH DULUTH MN 55802 CAMPUS SECURITY SERVICE 173066 10 11300 849859 9382610 4944796 10243769 TUITON AND FEES 611310 11352632 11352632 AUXILIARY ENTERPRISES 611710 2042652 2042652 13395284 1035439 1035439 658053 610872 100638 47181 -100638 -53457 -53457 5800 11300 6816 -1016 -1016 303284 303284 303284 24923303 13395284 0 1284250 7555753 7555753 394137 394137 6652232 5940342 546347 165543 859254 596297 248097 14860 531367 431991 87011 12365 317849 317849 71140 71140 42203 42203 1548176 918054 624232 5890 60120 22031 35366 2723 505029 263104 241018 907 416942 416942 2403163 2279126 124037 428430 403155 25275 9784 9784 917253 917253 1563798 1503787 60011 538511 3708 534803 FOOD 1433843 1433843 STUDENT EXPENSE 391046 148485 215393 27168 DUES AND FEES 241580 158248 83332 TRAINING/EQUIPMENT 48968 48968 182060 176241 5200 619 27112638 21892917 4989646 230075 525 314 2159214 367890 591441 536959 134043 186439 198720 0 7296 0 11797 0 63202128 36268616 28597215 26933512 3704568 3733105 3985876 3912002 39390695 35670221 1923811 1726559 275905 163868 456553 375136 245000 190000 3303267 1676809 6204536 4132372 X -2282535 -3882793 35468694 35420642 33186159 31537849 39390695 35670221 X -2189335 407676 133349 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38457681 130862 1664544 10802033 29451054 37527224 302827 1566657 939027 38457681 32892270 4450420 1299470 1114936 37527224 33884493 166790 -94454 1064559 32892270 32692096 887432 970267 665302 33884493 0.00000 0.91120 0.08880 0 0 365237 365237 58080718 32529124 25551594 4756173 3739492 1016681 26933512 SPLIT INTEREST AGREEMENTS 479600 BENEFICIAL INTEREST IN PERPETUAL TRUST 3164825 DEPOSITS HELD BY TRUSTEE 46094 ROU ASSETS - OPERATING 221483 3912002 ASSET RETIREMENT OBLIGATION 1019000 SPLIT INTEREST AGREEMENT 274478 FINANCING LEASES 154514 OPERATING LEASES 228817 1676809 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 ORGANIZATION HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THEIR WEBSITE AND ALL APPLICATIONS SO THAT THE POLICY IS CLEAR FOR THE COMMUNITY THE ORGANIZATION SERVES. SCHEDULE E, PART I, LINE 6 THE FEDERAL GOVERNMENT PROVIDES FINANCIAL ASSISTANCE TO STUDENTS THROUGH THE COLLEGE. X X X X X X 1 CREATIVE FUNDRAISING ADVISORS 1041 GRAND AVE SUITE 225 ST PAUL MN 55105 CONSULTING 0 0 103652 -103652 103652 -103652 WI GOLF CLASSIC 17100 11300 5800 3120 3696 17100 11300 5800 3120 3696 6816 -1016 1 SCHOLARSHIPS 283 7555753 PART I, LINE 2: THE COLLEGE MONITORS THE USE OF GRANT FUNDS THROUGH CONTROLS WITHIN THE ACCOUNTING, FINANCIAL AID AND SPONSORED ACCOUNTS & GRANTS OFFICES. THE GRANT ADMINISTRATOR RECEIVES, VETS AND COORDINATES SUBMITTALS FOR GRANTS. THE GRANT ADMINISTRATOR MONITORS THE AWARDS OF FUNDS IN ACCORDANCE WITH THE GRANT. THE GRANT ADMINISTRATOR AND ACCOUNTING OFFICE MONITOR WORK PERFORMED, BILLING, GRANT CLOSE OUT, AND POST GRANT REPORTING. X 1 1 X X 0 0 0 0 0 0 0 0 0 CHAD DAYTON PRESIDENT (THRU FEB. 25') 212500 0 0 0 283 0 0 0 0 0 212783 0 0 0 PETER ANNIN DIRECTOR OF BURKE CENTER 155000 0 0 0 676 0 1938 0 577 0 158191 0 0 0 PART I, LINE 1A THE COLLEGE PRESIDENT IS CURRENTLY REQUIRED TO LIVE ON CAMPUS IN RELATION TO THE PERFORMANCE OF THEIR DUTIES, HOUSING IS NOT INCLUDED IN THEIR TAXABLE COMPENSATION, THE EMPLOYMENT AGREEMENT REQUIRES THEIR RESIDENCE ON CAMPUS. X 11 4944624 FMV X SUPPLIES 1 173 COST 0 0 1 0 PART I, COLUMN (B): TOTAL NUMBER OF CONTRIBUTIONS IS THE TOTAL NUMBER OF TRANSACTIONS OF STOCK AND SUPPLY DONATIONS MADE TO THE ORGANIZATION DURING TAX YEAR 2024. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: FOUNDED IN 1892, NORTHLAND COLLEGE IS THE FIRST COLLEGE IN THE COUNTRY TO FULLY INTEGRATE AN ENVIRONMENTAL FOCUS WITH ITS LIBERAL ARTS CURRICULUM. LOCATED ON THE SOUTH SHORE OF LAKE SUPERIOR, SURROUNDED BY NORTHERN FORESTS, WE INSPIRE STUDENTS TO EXPLORE THE FUNDAMENTAL INTERCONNECTIONS BETWEEN NATURE, PLACE, AND PEOPLE. OUR INNOVATIVE, INTERDISCIPLINARY LEARNING APPROACH FOSTERS DYNAMIC EDUCATIONAL EXPERIENCES, RESEARCH, AND PARTNERSHIPS THAT EXTEND WELL BEYOND THE CLASSROOM. WE BELIEVE THAT UNDERSTANDING AND ADDRESSING COMPLEX ENVIRONMENTAL AND SOCIAL CHALLENGES REQUIRES INCLUSION OF DIVERSE PERSPECTIVES, CRITICAL THINKING, CREATIVITY, AND COLLABORATION. TOGETHER, WE EMPOWER STUDENTS AND OUR BROADER COMMUNITY TO ACT WITH INTEGRITY AND COURAGE TO CREATE A MORE SUSTAINABLE AND JUST FUTURE. FORM 990, PART III, LINE 3 AS OF 5/23/25, THE ORGANIZATION CEASED ALL OF ITS PROGRAM SERVICES OPERATIONS. FORM 990, PART VI, SECTION A, LINE 2 MIKE MASTERSON AND DYLAN HUDSON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT MAKES THE FORM 990 (SCHEDULE B REDACTED) AVAILABLE ONLINE, 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 RESOURCE OFFICE RECEIVES AND INVESTIGATES ALLEGED OR POTENTIAL CONFLICTS OF INTEREST AND COORDINATES WITH THE SCHOOL'S PRESIDENT AND/OR THE BOARD OF TRUSTEES TO RESOLVE ANY CONFLICTS 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 CHAIR OF THE AUDIT & ENTERPRISE RISK MANAGEMENT COMMITTEE OF THE BOARD AS APPROPRIATE PEOPLE WITH POSSIBLE CONFLICTS OF INTEREST ARE NOTIFIED OF THE CONFLICT AND STEPS ARE TAKEN TO ELIMINATE THE CONFLICT. THE PRESIDENT'S OFFICE ENSURES THAT TRUSTEES ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT IN CONJUNCTION WITH ONE OF THEIR BOARD MEETINGS. IF A CONFLICT EXISTS, THEN CONFLICTED INDIVIDUALS MUST ABSTAIN FROM PARTICIPATING IN DECISIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION IS BASED ON OUTSIDE STUDIES OF COLLEGES WITH APPROXIMATELY THE SAME BUDGETS THAT SURVEY THE SCHOOLS TO DETERMINE THE MEDIAN PAY FOR SIMILAR POSITIONS. COMPENSATION FOR ALL EMPLOYEES IS COMPARED TO DATA OBTAINED FROM INDEPENDENT SOURCES. THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES CEO COMPENSATION, AND THE BOARD CHAIR COMMUNICATES APPROVAL FOR ANY CHANGES TO THE LEADER OF HR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC 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). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST TRUST 122,853. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 10,496. 2521 NORTH SHORE DRIVE WEST LLC 1411 ELLIS AVENUE ASHLAND WI 54806 471844021 COMMERCIAL PROPERTY WI 0 0 NORTHLAND COLLEGE