Form 990 for tax year 2022
Filed by NORTHWEST NAZARENE UNIVERSITY INC.
Totals
- Total revenue
- $65,659,156
- Total expenses
- $66,420,204
- Contributions and grants received
- $6,079,281
- Grants paid
- $20,132,911
- Program service revenue
- $56,915,411
- Investment income
- $2,623,040
- Other revenue
- $41,424
- Total assets, end of year
- $165,106,489
- Total liabilities, end of year
- $31,514,407
- Net assets or fund balances, end of year
- $133,592,082
- Program services expenses (Part IX)
- $57,609,616
- Management and general expenses
- $5,978,528
- Fundraising expenses
- $2,832,060
- Program service expenses (Part III)
- $57,609,616
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.
-
1e · Government grants (contributions)
$719,433
-
1f · All other contributions, gifts and grants
$5,359,848
-
1g · Noncash contributions included above
$349,628
-
2a · Program service revenue: TUITION AND FEES
total $49,525,244 · related or exempt $49,525,244
-
2b · Program service revenue: AUXILIARY SERVICES
total $4,844,936 · related or exempt $4,844,936
-
2c · Program service revenue: ATHLETIC REVENUE
total $919,159 · related or exempt $919,159
-
2d · Program service revenue: OTHER STUDENT FEES
total $832,679 · related or exempt $832,679
-
2e · Program service revenue: STUDENT GOVT RECEIPTS
total $360,934 · related or exempt $360,934
-
2f · All other program service revenue
total $432,459 · unrelated business $432,459
-
3 · Investment income
total $2,006,653 · unrelated business $366 · excluded $2,006,287
-
6a · Gross rents
real property $274,253
-
6b · Less rental expenses
real property $125,550
-
6c · Rental income or loss
real property $148,703
-
6d · Net rental income or loss
total $148,703 · related or exempt $148,703
-
7a · Gross sales of assets other than inventory
securities $43,104,936 · other assets $45,796
-
7b · Less cost or other basis and sales expenses
securities $42,534,345 · other assets $0
-
7c · Gain or loss
securities $570,591 · other assets $45,796
-
7d · Net gain or loss
total $616,387 · excluded $616,387
-
10a · Gross sales of inventory
$200,799
-
10b · Cost of goods sold
$310,837
-
10c · Net income from sales of inventory
total -$110,038 · related or exempt -$110,038
-
11a · Other revenue: OTHER SERVICES
total $2,759 · excluded $2,759
-
11e · Other revenue, total
$2,759
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $19,853,939 · program services $19,853,939
-
3 · Grants to foreign organizations and individuals
total $278,972 · program services $278,972
-
5 · Compensation of officers, directors and key employees
total $591,187 · program services $73,355 · management and general $351,489 · fundraising $166,343
-
7 · Other salaries and wages
total $18,504,111 · program services $15,893,108 · management and general $1,613,965 · fundraising $997,038
-
8 · Pension plan contributions
total $700,475 · program services $685,853 · management and general $14,622
-
9 · Other employee benefits
total $4,384,516 · program services $3,836,666 · management and general $327,326 · fundraising $220,524
-
10 · Payroll taxes
total $1,164,526 · program services $992,498 · management and general $100,262 · fundraising $71,766
-
11b · Fees: legal
total $127,792 · program services $1,100 · management and general $124,105 · fundraising $2,587
-
11c · Fees: accounting
total $109,250 · management and general $109,250
-
11f · Fees: investment management
total $46,509 · program services $46,509
-
11g · Fees: other
total $5,213,886 · program services $4,037,859 · management and general $446,025 · fundraising $730,002
-
12 · Advertising and promotion
total $260,149 · program services $185,485 · management and general $10,607 · fundraising $64,057
-
13 · Office expenses
total $1,531,705 · program services $1,382,078 · fundraising $149,627
-
14 · Information technology
total $1,217,837 · program services $429,781 · management and general $713,621 · fundraising $74,435
-
16 · Occupancy
total $3,203,165 · program services $3,079,887 · management and general $89,005 · fundraising $34,273
-
17 · Travel
total $2,128,928 · program services $1,901,413 · management and general $140,656 · fundraising $86,859
-
19 · Conferences, conventions and meetings
total $159,515 · program services $152,613 · management and general $3,402 · fundraising $3,500
-
20 · Interest
total $1,097,079 · management and general $1,097,079
-
22 · Depreciation, depletion and amortization
total $3,538,056 · program services $3,316,498 · management and general $194,982 · fundraising $26,576
-
23 · Insurance
total $523,578 · program services $4,184 · management and general $519,394
-
24a · Other expenses: MISCELLANEOUS
total $859,136 · program services $805,219 · management and general $2,681 · fundraising $51,236
-
24b · Other expenses: ENTERTAINMENT/RECEPTION
total $460,301 · program services $358,060 · management and general $9,424 · fundraising $92,817
-
24c · Other expenses: MEMBERSHIPS/SUBSCRIPTIO
total $328,149 · program services $208,675 · management and general $69,973 · fundraising $49,501
-
24d · Other expenses: EQUIPMENT RENTAL/REPAIR
total $137,443 · program services $85,864 · management and general $40,660 · fundraising $10,919
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,455,994 · end of year $1,538,448
-
2 · Savings and temporary cash investments
beginning of year $15,024,354 · end of year $13,280,609
-
3 · Pledges and grants receivable
beginning of year $3,107,817 · end of year $2,598,201
-
4 · Accounts receivable
beginning of year $672,871 · end of year $638,996
-
8 · Inventories for sale or use
beginning of year $115,317 · end of year $3,040
-
9 · Prepaid expenses and deferred charges
beginning of year $153,690 · end of year $135,406
-
10a · Land, buildings and equipment: cost or other basis
$110,724,515
-
10b · Land, buildings and equipment: accumulated depreciation
$47,390,335
-
10c · Land, buildings and equipment, net
beginning of year $62,487,356 · end of year $63,334,180
-
11 · Investments: publicly traded securities
beginning of year $74,053,291 · end of year $81,579,496
-
12 · Investments: other securities
beginning of year $826,023 · end of year $777,012
-
13 · Investments: program-related
beginning of year $134,725 · end of year $156,561
-
15 · Other assets
beginning of year $1,093,665 · end of year $1,064,540
-
17 · Accounts payable and accrued expenses
beginning of year $2,454,217 · end of year $2,293,840
-
19 · Deferred revenue
beginning of year $1,971,140 · end of year $1,833,439
-
20 · Tax-exempt bond liabilities
beginning of year $25,149,153 · end of year $24,695,101
-
25 · Other liabilities
beginning of year $2,908,047 · end of year $2,692,027
-
27 · Net assets without donor restrictions
beginning of year $70,427,571 · end of year $70,369,958
-
28 · Net assets with donor restrictions
beginning of year $56,214,975 · end of year $63,222,124
Mission and programs · 2022
Mission
THE MISSION OF NORTHWEST NAZARENE UNIVERSITY (NNU) IS THE TRANSFORMATION OF THE WHOLE PERSON. CENTERED IN JESUS CHRIST, THE NNU EDUCATION INSTILLS HABITS OF HEART, SOUL, MIND, AND STRENGTH TO ENABLE EACH STUDENT TO BECOME GOD'S CREATIVE AND REDEMPTIVE AGENT IN THE WORLD. NORTHWEST NAZARENE UNIVERSITY STRIVES TO BE A VIBRANT EDUCATIONAL COMMUNITY THAT INTEGRATES AND REFLECTS CHRISTIAN FAITH IN ALL THAT IT DOES. THE UNIVERSITY SEEKS TO PROVIDE NATIONALLY-RECOGNIZED PROGRAMS DISTINGUISHED BY GRADUATES WHO ARE ACADEMICALLY PREPARED, SPIRITUALLY GROUNDED, SERVICE MINDED, GLOBALLY ENGAGED, AND VOCATIONALLY SUCCESSFUL.
Activities or mission (Part I)
THE MISSION OF NNU IS THE TRANSFORMATION OF THE WHOLE PERSON.
-
INSTRUCTIONAL SERVICES AND ORGANIZED RESEARCH:NORTHWEST NAZARENE UNIVERSITY, A CHRISTIAN COMPREHENSIVE UNIVERSITY, OFFERS MORE THAN 60 AREAS OF STUDY, 16 MASTER'S DEGREES IN SIX DIFFERENT DISCIPLINES, 3 DOCTORAL DEGREES, ACCELERATED DEGREE PROGRAMS, CONCURRENT CREDIT FOR HIGH SCHOOL STUDENTS, AND A VARIETY OF CONTINUING EDUCATION CREDITS. IN ADDITION TO ITS 90-ACRE CAMPUS LOCATED IN NAMPA, IDAHO, THE UNIVERSITY OFFERS PROGRAMS ONLINE AS WELL AS IN IDAHO FALLS, AND IN COOPERATION WITH PROGRAMS IN TEN COUNTRIES. FOUNDED IN 1913, THE UNIVERSITY SERVES OVER 1,600 UNDERGRADUATE AND GRADUATE STUDENTS, MORE THAN 6,000 CONTINUING EDUCATION STUDENTS, AND OVER 7,000 HIGH SCHOOL STUDENTS THROUGH THE CONCURRENT CREDIT PROGRAM.
Expenses $41,498,193 · Grants $20,132,911 · Revenue $49,525,246
-
ACADEMIC SUPPORT AND STUDENT SERVICES:LIBRARY SERVICES: NNU'S LIBRARY RESOURCES ARE EXCELLENT AND MOST ARE DELIVERED VIA THE WEB WITH ACCESS TO LIBRARIES ACROSS THE COUNTRY AND AROUND THE WORLD.MARKETING AND MEDIA: NNU'S OFFICE OF MARKETING AND MEDIA IS RESPONSIBLE FOR HELPING THE UNIVERSITY TELL ITS STORY -- THAT NNU SEEKS A MORE EXCELLENT WAY; A WAY ROOTED IN LOVE. THE AUDIENCE FOR THIS STORY INCLUDES PROSPECTIVE STUDENTS, DONORS, ALUMNI, THE COMMUNITY, MEDIA, AND FACULTY AND STAFF. THE OFFICE OFFERS ITS SERVICES ACROSS CAMPUS IN MARKETING, BRANDING, RESEARCH OR EXPERTISE IN CONTENT DEVELOPMENT, DESIGN, PHOTOGRAPHY, AND MEDIA RELATIONS, TO HELP EACH DEPARTMENT TELL ITS OWN PART OF THE NNU STORY.ACADEMIC SUPPORT CENTER: PROVIDES A VARIETY OF SERVICES TO ALL NNU STUDENTS, INCLUDING WRITING CONSULTING, SUBJECT AREA TUTORING BY PEERS, AND COURSES FOR CREDITS.INFORMATION TECHNOLOGY SERVICES (ITS): OFFERS COMPUTER TECHNICAL SUPPORT TO THE NNU CAMPUS AND A WIDE VARIETY OF AUDIO/VISUAL SERVICES TO THE CAMPUS, AREA CHURCHES, AND THE COMMUNITY. SERVICES OFFERED INCLUDING MAKING COPIES, TRANSPARENCIES, PROVIDING MATERIALS NEEDED TO PRODUCE INSTRUCTIONAL MATERIALS AND SIGNS, LAMINATING, AUDIO AND VIDEO RECORDING AND DUPLICATING, PHOTOGRAPHY, SENDING AND RECEIVING FAXES, AND OTHER RELATED SERVICES. ITS MAINTAINS A LARGE INVENTORY OF MEDIA EQUIPMENT THAT IS AVAILABLE FOR CLASSROOM INSTRUCTION, FOR STUDENT ASSIGNMENTS, AND FOR USE BY OTHER MEMBERS OF THE CAMPUS COMMUNITY.STUDENT DEVELOPMENT: THE OFFICE OF STUDENT DEVELOPMENT IS CHARGED WITH TAKING CARE OF EVERY ASPECT OF THE STUDENT EXPERIENCE AT NNU. IT INCLUDES RESIDENTIAL LIFE, STUDENT GOVERNMENT, SPIRITUAL LIFE, THE CAMPUS WELLNESS CENTER, MULTICULTURAL AFFAIRS, INTRAMURAL ATHLETICS, AND THE CAREER CENTER.INTERCOLLEGIATE ATHLETICS: NNU IS A MEMBER OF THE GREAT NORTHWEST ATHLETIC CONFERENCE (GNAC), COMPRISED OF 11 NCAA DIVISION II SCHOOLS. SPORTS OFFERED AT NNU INCLUDE MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S CROSS COUNTRY, MEN'S AND WOMEN'S TRACK AND FIELD, MEN'S AND WOMEN'S SOCCER, MEN'S AND WOMEN'S GOLF, MEN'S BASEBALL, WOMEN'S SOFTBALL, AND WOMEN'S VOLLEYBALL.
Expenses $10,186,722 · Revenue $2,112,771
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AUXILIARY SERVICES:FOOD SERVICES: MEALS ARE PROVIDED AT NORTHWEST NAZARENE UNIVERSITY BY SODEXO, INC. AND AFFILIATES. MOST STUDENTS LIVING ON CAMPUS ARE REQUIRED TO CARRY A MEAL PLAN. MEAL PLAN OPTIONS ARE BASED ON THE RESIDENCE HALL BEING LIVED IN. AN AVERAGE OF 585 STUDENTS WERE ENROLLED IN SOME TYPE OF MEAL PLAN ON CAMPUS FOR THE CURRENT FISCAL YEAR.PROGRAM SERVICE ACCOMPLISHMENTS: CONVENIENCE OF ON-CAMPUS LIVING. ALL SEVEN FACILITIES COMBINE FOR A TOTAL CAPACITY OF MORE THAN 800 STUDENTS. ALL UNMARRIED STUDENTS WHO DO NOT HAVE SENIOR STANDING OR ARE LESS THAN 23 YEARS OF AGE ARE REQUIRED TO LIVE IN ONE OF THE RESIDENCE HALLS UNLESS THEY ARE SPECIFICALLY GRANTED AN EXCEPTION.ON-CAMPUS BOOKSTORE: LOCAL ON-CAMPUS AND ON-LINE BOOKSTORE SERVING THE NEEDS OF STUDENTS, FACULTY, STAFF, PARENTS, AND ALUMNI OF NORTHWEST NAZARENE UNIVERSITY. AN ASSORTMENT OF ITEMS IS AVAILABLE TO SUPPORT THE ACADEMIC CAREER AND SCHOOL SPIRIT.CONFERENCES AND EVENTS: HANDLES RENTALS/PLANNING FOR EVENTS, CONFERENCES, CAMPS, ETC., HELD IN THE PERFORMING ARTS CENTER AS WELL AS OTHER AREAS ACROSS CAMPUS.RESIDENTIAL RENTALS: OVER THE PAST SEVERAL YEARS, THE UNIVERSITY HAS PURCHASED VARIOUS PROPERTIES THAT ARE IN THE VICINITY OF THE MAIN CAMPUS. THESE PROPERTIES ARE TO BE USED, ACCORDING TO THE CAMPUS MASTER PLAN, FOR FUTURE EXPANSION OF THE CAMPUS. DEPENDING ON THE CONDITION OF THE HOMES ON THESE PROPERTIES, THEY HAVE EITHER BEEN DEMOLISHED OR TURNED INTO RENTAL PROPERTIES UNTIL SUCH TIME AS THEY ARE NEEDED FOR CAMPUS EXPANSION.
Expenses $5,924,701 · Revenue $4,883,600
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
JOEL PEARSALL
PRESIDENT
- Total calculated
- $241,917
- From this org
- $206,231
- From related orgs
- $0
- Other
- $35,686
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $206,231
- Bonus
- $0
- Other
- $0
- Deferred
- $12,636
- Nontaxable benefits
- $23,050
- Filer's total
- $241,917
-
MIKE ZAHARE
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1.5
-
JERRY KESTER
VICE-CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1.5
-
DAVID SLONAKER
SECRETARY
- Total calculated
- $0
- Hours/week
- 1.5
-
JEFF ALEXANDER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
DARCY ARMSTRONG
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
VIRGIL ASKREN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
GARY BORGHELLO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
RYAN COMINGDEER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
RICK DANIELS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
HEIDI HAGEMEIER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
BOB HAMILTON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
PAM HANDY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JOHN HANNA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
PAUL HARTLEY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JUDY JENNINGS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JENNA KEARNS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
PAULA KELLERER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
BRIAN KNIGHT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JOSEPH LANHAM
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
LAURA LEHMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JAYME LENKER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
DENNIS LINNELL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JIM LYNCH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
DAVE MOWRY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
MELISSA MOWRY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
BECCA NOTBOHM
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JULIE O'HARA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
MIKE O'NEILL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
MARIA QUICK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
BRETT RICKEY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
DAVID RODES
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
J SCOTT SHAW
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JULIE SIEVERS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
ROBERT SKINNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
JOY STREIGHT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
BOB WALKER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
MILLIE WATKINS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
CHAD WILKS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
MIKE YOST
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
STEVE EMERSON
VP OF FINANCE & OPERATIONS
- Total calculated
- $195,669
- From this org
- $127,169
- From related orgs
- $0
- Other
- $68,500
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $127,169
- Bonus
- $0
- Other
- $0
- Deferred
- $8,138
- Nontaxable benefits
- $60,362
- Filer's total
- $195,669
-
BRADLEY KURTZ-SHAW
VP OF ACADEMIC AFFAIRS
- Total calculated
- $140,664
- From this org
- $133,048
- From related orgs
- $0
- Other
- $7,616
- Hours/week
- 50
-
MARK WHEELER
VP OF EXTERNAL RELATIONS
- Total calculated
- $146,985
- From this org
- $117,735
- From related orgs
- $0
- Other
- $29,250
- Hours/week
- 50
-
LINDA VALENZUELA
DEAN OF NURSING
- Total calculated
- $120,559
- From this org
- $113,002
- From related orgs
- $0
- Other
- $7,557
- Hours/week
- 50
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
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
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
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
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.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
NORTHWEST NAZARENE UNIVERSITY FOUNDATION INC
501(C)(3) · PROVIDE SUPPORT TO NW NAZARENE UNIVERSITY INC · ID · controlled entity
Directly controlled by NORTHWEST NAZARENE UNIVERSITY INC
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
CHARITABLE REMAINDER TRUSTS (25)
T · INVESTMENTS · ID · controlled entity
Directly controlled by NORTHWEST NAZARENE UNIVERSITY INC
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 April 2024
- IRS schema version
- 2022v5.0
- Source object
- 202411079349300341
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