Form 990 for tax year 2024

Filed by NORTHWESTERN COLLEGE.

Totals

Total revenue: $74,440,561
Total expenses: $63,470,660
Contributions and grants received: $8,582,733
Grants paid: $22,867,028
Program service revenue: $55,062,780
Investment income: $9,310,982
Other revenue: $1,484,066
Total assets, end of year: $198,722,202
Total liabilities, end of year: $9,923,633
Net assets or fund balances, end of year: $188,798,569
Program services expenses (Part IX): $55,004,242
Management and general expenses: $6,396,082
Fundraising expenses: $2,070,336
Program service expenses (Part III): $55,004,242

Program services were 86.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$28,029
1d · Related organizations

$0
1e · Government grants (contributions)

$299,137
1f · All other contributions, gifts and grants

$8,255,567
1g · Noncash contributions included above

$0
2a · Program service revenue: Tuition and Fees

total $44,808,957 · related or exempt $44,808,957 · unrelated business $0 · excluded $0
2b · Program service revenue: Sales and Services

total $696,240 · related or exempt $696,240 · unrelated business $0 · excluded $0
2c · Program service revenue: Auxiliary Expense

total $9,557,583 · related or exempt $9,557,583 · unrelated business $0 · excluded $0
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $2,738,288 · related or exempt $0 · unrelated business $0 · excluded $2,738,288
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6a · Gross rents

real property $76,658 · personal property $0
6b · Less rental expenses

real property $7,920 · personal property $0
6c · Rental income or loss

real property $68,738 · personal property $0
6d · Net rental income or loss

total $68,738 · related or exempt $0 · unrelated business $0 · excluded $68,738
7a · Gross sales of assets other than inventory

securities $21,307,587 · other assets $0
7b · Less cost or other basis and sales expenses

securities $14,734,893 · other assets $0
7c · Gain or loss

securities $6,572,694 · other assets $0
7d · Net gain or loss

total $6,572,694 · related or exempt $0 · unrelated business $0 · excluded $6,572,694
8a · Fundraising events: gross income

$23,684
8a · Fundraising events: contributions included on line 1c

$28,029
8b · Fundraising events: direct expenses

$19,504
8c · Net income from fundraising events

total $4,180 · unrelated business $0 · excluded $4,180
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
10a · Gross sales of inventory

$407,825
10b · Cost of goods sold

$291,416
10c · Net income from sales of inventory

total $116,409 · related or exempt $116,409 · unrelated business $0 · excluded $0
11a · Other revenue: Investment Tax Credit

total $1,172,316 · related or exempt $1,172,316 · unrelated business $0 · excluded $0
11b · Other revenue: Other Revenue

total $122,423 · related or exempt $122,423 · unrelated business $0 · excluded $0
11d · All other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$1,294,739

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $21,445,078 · program services $21,445,078
3 · Grants to foreign organizations and individuals

total $1,421,950 · program services $1,421,950
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $2,196,408 · program services $1,652,630 · management and general $543,778 · fundraising $0
6 · Compensation of disqualified persons

total $121,209 · program services $91,799 · management and general $29,410 · fundraising $0
7 · Other salaries and wages

total $15,935,731 · program services $13,249,042 · management and general $1,973,357 · fundraising $713,332
8 · Pension plan contributions

total $766,553 · program services $637,498 · management and general $69,753 · fundraising $59,302
9 · Other employee benefits

total $2,636,954 · program services $2,111,548 · management and general $429,293 · fundraising $96,113
10 · Payroll taxes

total $1,201,330 · program services $987,253 · management and general $166,745 · fundraising $47,332
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $91,062 · program services $4,267 · management and general $86,795 · fundraising $0
11c · Fees: accounting

total $263,495 · program services $31,960 · management and general $169,185 · fundraising $62,350
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $427,298 · fundraising $427,298
11f · Fees: investment management

total $308,170 · program services $0 · management and general $308,170 · fundraising $0
11g · Fees: other

total $0 · program services $0 · management and general $0 · fundraising $0
12 · Advertising and promotion

total $797,471 · program services $229,489 · management and general $529,869 · fundraising $38,113
13 · Office expenses

total $624,358 · program services $528,690 · management and general $70,777 · fundraising $24,891
14 · Information technology

total $556,103 · program services $532,554 · management and general $23,549 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $1,129,487 · program services $415,886 · management and general $713,601 · fundraising $0
17 · Travel

total $1,480,971 · program services $1,052,899 · management and general $17,563 · fundraising $410,509
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $385,121 · program services $378,508 · management and general $6,023 · fundraising $590
20 · Interest

total $57,653 · program services $226 · management and general $57,427 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $3,847,135 · program services $3,847,135 · management and general $0 · fundraising $0
23 · Insurance

total $784,653 · program services $332,096 · management and general $452,557 · fundraising $0
24a · Other expenses: Activities and Events

total $859,759 · program services $638,290 · management and general $46,355 · fundraising $175,114
24b · Other expenses: Outside Instruction

total $230,160 · program services $227,306 · management and general $2,854 · fundraising $0
24c · Other expenses: Library Acquisitions

total $259,026 · program services $259,026 · management and general $0 · fundraising $0
24d · Other expenses: Food Service

total $2,911,813 · program services $2,911,813 · management and general $0 · fundraising $0
24e · All other expenses

total $2,731,712 · program services $2,017,299 · management and general $699,021 · fundraising $15,392

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $4,334,851 · end of year $3,072,565
2 · Savings and temporary cash investments

beginning of year $7,816,478 · end of year $9,404,736
3 · Pledges and grants receivable

beginning of year $4,940,217 · end of year $3,626,979
4 · Accounts receivable

beginning of year $828,035 · end of year $3,113,019
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $683,937 · end of year $616,342
8 · Inventories for sale or use

beginning of year $264,760 · end of year $241,565
9 · Prepaid expenses and deferred charges

beginning of year $585,457 · end of year $972,341
10a · Land, buildings and equipment: cost or other basis

$154,314,205
10b · Land, buildings and equipment: accumulated depreciation

$64,402,600
10c · Land, buildings and equipment, net

beginning of year $77,680,188 · end of year $89,911,605
11 · Investments: publicly traded securities

beginning of year $77,587,191 · end of year $81,000,468
12 · Investments: other securities

beginning of year $192,567 · end of year $197,193
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $13,048,282 · end of year $6,565,389
17 · Accounts payable and accrued expenses

beginning of year $4,676,009 · end of year $4,555,333
18 · Grants payable

beginning of year $464,631 · end of year $339,501
19 · Deferred revenue

beginning of year $1,192,107 · end of year $1,315,772
20 · Tax-exempt bond liabilities

beginning of year $2,225,000 · end of year $1,957,407
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $2,136,082 · end of year $1,755,620
27 · Net assets without donor restrictions

beginning of year $90,620,983 · end of year $104,196,208
28 · Net assets with donor restrictions

beginning of year $86,647,151 · end of year $84,602,361

Mission and programs · 2024

Mission

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.

Activities or mission (Part I)

Institution of Higher Education providing postsecondary educational services, including both graduate and undergraduate programs.

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.

Expenses $48,951,340 · Grants $22,867,027 · Revenue $64,766,569
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.

Expenses $6,052,902 · Revenue $9,673,992
None

As filed on the 2024 return.

Listed in Part VII

Gregory Christy

President

Total calculated

$351,434

From this org

$351,434

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$315,333

Bonus

$50,000

Other

$3,797

Deferred

$18,920

Nontaxable benefits

$23,253

Filer's total

$411,303
D Nathan Phinney

VP of Academic Affairs

Total calculated

$161,896

From this org

$161,896

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$172,000

Bonus

$0

Other

$4,398

Deferred

$10,320

Nontaxable benefits

$12,069

Filer's total

$198,787
Kent Wiersema

VP of Finance and Operations

Total calculated

$154,370

From this org

$154,370

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$163,333

Bonus

$0

Other

$293

Deferred

$9,800

Nontaxable benefits

$6,633

Filer's total

$180,059
Jill Van Otterloo

PA Program Director

Total calculated

$134,916

From this org

$134,916

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$147,542

Bonus

$0

Other

$50

Deferred

$8,853

Nontaxable benefits

$12,273

Filer's total

$168,718
Kyle Van Den Bosch

Highly Compensated Employee

Total calculated

$117,778

From this org

$117,778

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$67,675

Bonus

$0

Other

$62,999

Deferred

$4,061

Nontaxable benefits

$12,273

Filer's total

$147,008
Tony Hoops

Vice President of Athletics

Total calculated

$111,648

From this org

$111,648

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$119,374

Bonus

$0

Other

$270

Deferred

$7,162

Nontaxable benefits

$6,415

Filer's total

$133,221
Jackie A Davis

Vice President of Advancement

Total calculated

$104,921

From this org

$104,921

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$104,848

Bonus

$0

Other

$73

Deferred

$6,291

Nontaxable benefits

$121

Filer's total

$111,333
Jay Wielenga

Senior Advancement Officer

Total calculated

$103,147

From this org

$103,147

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$103,542

Bonus

$0

Other

$3,670

Deferred

$6,213

Nontaxable benefits

$4,946

Filer's total

$118,371
Kristin M Rotert

Highly Compensated Employee

Total calculated

$102,103

From this org

$102,103

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$73,289

Bonus

$0

Other

$30,958

Deferred

$4,397

Nontaxable benefits

$4,940

Filer's total

$113,584
Michael Andres

Faculty Representative

Total calculated

$64,111

From this org

$64,111

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$78,007

Bonus

$0

Other

$0

Deferred

$4,680

Nontaxable benefits

$12,273

Filer's total

$94,960
Brad De Jong - ex officio

Legal Counsel

Total calculated

$0

Hours/week

2
Anita Bomgaars

Board Member

Total calculated

$0

Hours/week

1
Rev Timothy Breen

Board Member

Total calculated

$0

Hours/week

2
Wayne Van Heuvelen

Board Member

Total calculated

$0

Hours/week

1
Mark Van Holland

Board Member

Total calculated

$0

Hours/week

2
Eddy Aleman

Board Member

Total calculated

$0

Hours/week

1
Dave Dunkelberger

Board Member

Total calculated

$0

Hours/week

1
Darren Kleis

Board Member

Total calculated

$0

Hours/week

1
Sean Nathaniel

Board Member

Total calculated

$0

Hours/week

2
Kim TenHaken

Board Member

Total calculated

$0

Hours/week

1
Amy Van Es

Board Member

Total calculated

$0

Hours/week

1
Sherrie Barber Willson

Board Member

Total calculated

$0

Hours/week

2
Leah Dykstra

Board Member

Total calculated

$0

Hours/week

1
Wade Gort

Board Member

Total calculated

$0

Hours/week

1
Greg Jenness

Board Member

Total calculated

$0

Hours/week

1
Gerald Van Roekel

Board Member

Total calculated

$0

Hours/week

1
Darla Arends

Board Member

Total calculated

$0

Hours/week

1
Brad Eckhoff

Board Member

Total calculated

$0

Hours/week

1
Ronald Langston

Board Member

Total calculated

$0

Hours/week

1
Mike Van Rees

Board Member

Total calculated

$0

Hours/week

1
Drew Vogel

Board Member

Total calculated

$0

Hours/week

2
Fred De Jong

Board Member

Total calculated

$0

Hours/week

1
Brian Den Hartog

Board Member

Total calculated

$0

Hours/week

1
Matthew Fryar

Board Member

Total calculated

$0

Hours/week

1
Dawn Feenstra

Board Member

Total calculated

$0

Hours/week

1
Julie Henrich

Board Member, Secretary

Total calculated

$0

Hours/week

3
Carl Wynja

Board Member. Chairman

Total calculated

$0

Hours/week

3
Bill Westrate

Board Member, Vice Chairman

Total calculated

$0

Hours/week

3

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

1a · Housing allowance or residence for personal use
1a · Health or social club dues or initiation fees
1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
3 · Form 990 of other organizations
3 · Written employment contract
3 · Compensation survey or study
3 · Approval by the board or compensation committee
7 · Other non-fixed payments

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2024
Filed: 21 April 2026
IRS schema version: 2024v5.0
Source object: 202621119349300832

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