citizennmlimrg Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN:93493226047094I OMB No 1545-0047 Return of Organization Exempt From Income Tax Form990 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) h- Do not enter SOCIal Security numbers on this form as it may be made public By law, the IRS generally cannot redact the information on the form h- Information about Form 990 and its instructions is at www.IRS.gov[form990 E Department of the Treasury Internal Revenue Sewice A For the 2013 calendar year, or tax year beginning 01-01-2013 C Name of organization 3 Cheek 'f appl'cab'e NORTHWESTERN POLYTECHNIC UNIVERSlTY ' Address change D0ing Busmess As Name change ' Initial retu m _ Amended return D Employer identification number 94-2933165 E Telephone number (510)592-9688 City or town, state or provmce, country, and ZIP or foreign postal code FREMONT, CA 94539 Application pending F G Gross receipts $ 12,808,198 Name and address of prinCIpal officer I Taxexem pt status J Website:hI- wwwnpu edu l7 501(c)(3) 501(c)( )1 (insert no) Open to Public Inspection , 2013, and ending 12-31-2013 Number and street (or P 0 box if mail is not delivered to street address) Room/smte 47671 WESTINGHOUSE DRIVE ' Terminated 2013 H(a) Is this a group return for subordinates? I_YesI7No H(b) Are all subordinates I_YesI7No included? If"No," attach a list (see instructions) 4947(a)(1) or 527 H(c) K Form of organization '7 Corporation ' Trust Association Other I'- Group exemption number k- L Year of formation 1984 M State of legal domicile CA Summary 1 Briefly describe the organizations missmn or most Significant actiVities TO PROVIDE AN ADVANCED EDUCATION AND A HIGH TECHNOLOGY LEARNING ENVIRONMENT THAT MOTIVATES STUDENTS TO PURSUE INTELLECTUAL GROWTH AND PROMOTE PROFESSIONAL CAREER DEVELOPMENT,AND TO PREPARE THEM TO BECOME HIGH TECHNOLOGY AND GLOBAL LEADERS NPU SEEKS TO PREPARE ITS STUDENTS TO BEGIN AND ENHANCE THEIR PROFESSIONAL CAREERS IN COMPUTERS, ENGINEERING,AND BUSINESS THROUGH STUDY IN BOTH UNDERGRADUATE AND GRADUATE CURRICULA 2 Check this box h1 ifthe organization discontinued its operations or disposed of more than 25% ofits net assets 5 2 3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3 4 E 4 Number ofindependent voting members ofthe governing body (Part VI, line 1b) 4 2 5 Total number ofindiViduals employed in calendar year 2013 (Part V, line 2a) 5 174 6 Total number ofvolunteers (estimate if necessary) 6 g 1": E :5 d: 7aTota unrelated busmess revenue from Part VIII, column (C), line 12 7a b Net unrelated busmess taxable income from Form 990-T, line 34 0 7b Prior Year Current Year 0 8 Contributions and grants (Part VIII, line 1h) g 9 Program serVIce revenue (PartVIII,line 2g) E 10 Investmentincome(PartVIII,column(A), ines 3,4,and 7d) E: 11 Other revenue (PartVIII,column(A), ines 5,6d,8c,9c,10c,and11e) 12 Total revenueadd lines 8 through 11 (must equal Part VIII, column (A), line 12) 13 Grants and Similar amounts paid (Part IX, column (A), lines 13) 0 14 Benefits paid to orfor members (PartIX,column (A), ine 4) 0 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 16a Professmnalfundraismg fees (PartIX,column(A),line lie) g E b 9,343,742 12,747,972 189,446 60,226 O 9,533,188 4,064,238 12,808,198 4,369,170 0 Total fundraismg expenses (Part D(, column (D), line 25) F0 17 Otherexpenses(PartIX,column(A),lines 11a11d,11f24e) 3,121,636 3,093,329 18 Totalexpenses Add lines 1317 (must equalPartIX,column(A),line25) 7,185,874 7,462,499 19 Revenue less expenses Subtract line 18 from line 12 2,347,314 5,345,699 3 E g Beginning of Current Year 32 20 Totalassets (Part X, ine 16) 42,704,283 5'3 21 Totalliabilities (Part X, ine 26) 2IE 22 Net assets orfund balances Subtract line 21 from line 20 End of Year 48,990,529 1,872,558 2,459,095 40,831,725 46,531,434 Signature Block Under penalties of perjury, I declare thatI have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge Sign Here P al Pre pare r Use ****** Signature of officer 20140814 Date Peter HSIeh CFOO Type or print name and title Print/Type preparer's name Annise Brokstein Finn's name Prepareis Signature I'- BROKSTEIN & ROSEN CPAS Finn's address F3100 OAK RD STE 300 Date Check If se f_employed PTIN P00462743 Finn's EIN IIPhone no (925) 9308108 WALNUT CREEK, CA 945977777 May the IRS discuss this return With the preparer shown above? (see instructions) For Paperwork Reduction Act Notice, see the separate instructions. I7Yes I_No Cat No 11282Y Form 990 (2013) Form 990 (2013) m 1 Page2 Statement of Program Service Accomplishments CheckifScheduleO containsaresponse ornote to any lineinthis PartIII . . . . . . . . . . . . . .I7 Briefly describe the organizations missmn TO PROVIDE AN ADVANCED EDUCATION AND A HIGH TECHNOLOGY LEARNING ENVIRONMENT THAT MOTIVATES STUDENTS TO PURSUE INTELLECTUAL GROWTH AND PROMOTE PROFESSIONAL CAREER DEVELOPMENT,AND TO PREPARE THEM TO BECOME HIGH TECHNOLOGY AND GLOBAL LEADERS NPU SEEKS TO PREPARE ITS STUDENTS TO BEGIN AND ENHANCE THEIR PROFESSIONAL CAREERS IN COMPUTERS, ENGINEERING,AND BUSINESS THROUGH STUDY IN BOTH UNDERGRADUATE AND GRADUATE CURRICULA 2 Did the organization undertake any Significant program serVIces during the year which were not listed on thepriorForm9900r990-EZ? . . . . . . . . . . . . . . . . . . . . . . I_YesI7No Did the organization cease conducting, or make Significant changes in how it conducts, any program serwces"............................ I_Yes 7No If"Yes," describe these new serVIces on Schedule 0 3 If"Yes," describe these changes on Schedule 0 4 4a Describe the organizations program serVIce accomplishments for each ofits three largest program serVIces, as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are reqUIred to report the amount ofgrants and allocations to others, the total expenses, and revenue, ifany, for each program serVIce reported (Code ) (Expenses $ 1,276,876 including grants of $ ) (Revenue $ 10,484,250 ) OTHER SALARIES AND WAGES EXPENSE OF $1,276,876 MAINLY GENERATED TUITION REVENUE OF $10,484,250 FOR NORTHWESTERN POLYTECHNIC UNIVERSITY IN 2013 THE OTHER SALARIES AND WAGE EXPENSE WAS PAID TO FACULTY, FULL TIME AND PART TIME INSTRUCTORS, FACULTY AIDES, AND ADMINISTRATIVE STAFF THE FACULTY,AND FULL TIME AND PART TIME INSTRUCTORS HAVE HAD ACTIVE CAREERS IN HIGH TECH INDUSTRY AND COMPUTER PROGRAMMING, AND HAVE CURRENT AND UP TO DATE BUSINESS KNOWLEDGE AND SKILLS IN THEIR TEACHING SUBJECTS ALSO INCLUDED IN THESE EXPENSES WERE THE ADMINISTRATIVE STAFF'S SALARIES AND WAGES WHO PROVIDED SUPPORT SERVICES TO NORTHWESTERN POLYTECHNIC UNIVERSITY'S CURRENT STUDENTS, FUTURE STUDENTS AND ALUMNI ON A DAILY BASIS THESE FACULTY, FULL TIME AND PART TIME INSTRUCTORS, AND ADMINISTRATIVE STAFF, WERE FUNDAMENTAL IN PROVIDING ACADEMIC AND EXTRACURRICULAR ACTIVITIES MADE AVAILABLE TO STUDENTS AND THE EDUCATIONAL COMMUNITY IN UNDERGRADUATE, GRADUATE, AND DOCTORATE PROGRAMS S 4b (Code ) (Expenses $ 1,103,072 including grants of $ ) (Revenue $ 12,138,904 ) IN 2013, NORTHWESTERN POLYTECHNIC UNIVERSITY EXPENDED $1,103,072 IN OCCUPANCY EXPENSES WHICH PARTLY GENERATED REVENUE OF $12,138,904 THIS REVENUE WAS A COMBINATION OF TUITION REVENUE,AND DORM AND FACILITY RENTALS THIS OCCUPANCY EXPENSE CONSISTED OF EXPENSES TO MAINTAIN AND OPERATE THE BUILDINGS ON THE NORTHWESTERN POLYTECHNIC UNIVERSITY CAMPUS AND RENTAL REAL ESTATE PROPERTIES THESE BUILDINGS WERE WHERE INSTRUCTIONAL CLASSES IN SESSION, ADMINISTRATIVE OFFICES, COMMUNITY FACILITY RENTALS, ACTIVITY LOUNGE AND DORMITORY ROOMS FOR STUDENTS WERE LOCATED EXPENSES TO MAINTAIN THE BUILDINGS WERE SUCH AS REPAIR AND BUILDING MAINTENANCE, JANITORIAL AND PEST CONTROL SERIVICES, UTILITIES, EQUIPMENT RENTAL, COMMUNICATION, AND SECURITY 4c (Code ) (Expenses $ 1,042,782 including grants of $ ) (Revenue $ 12,138,904 ) THE OTHER PROGRAM EXPENSES PARTLY GENERATED TUITION REVENUE OF $12,138,904 FOR NORTHWESTERN POLYTECHNIC UNIVERSITY IN 2013 THIS OTHER PROGRAM EXPENSE INCLUDED THE COMPENSATION OF OFFICERS, DIRECTORS, AND KEY EMPLOYEES IN THE AMOUNT OF $292,394 THIS COMPENSATION ENABLED THE NORTHWESTERN POLYTECHNIC UNIVERSITY TO PROVIDE A UNIQUE EDUCATIONAL CULTURE AND LEARNING EXPERIENCE ENVIRONMENT FOR STUDENTS, SUCH AS KEEPING UP WITH FAST PACED CHANGES IN TECHNOLOGY AND BUSINESS WITH THESE OTHER PROGRAM EXPENSES, NORTHWESTERN POLYTECHNIC UNIVERSITY MADE SURE THAT EACH PROGRAM WAS DESIGNED FOR STUDENTS TO ACCOMPLISH SPECIFIED GOALS AND CONTRIBUTE TO COMPETENCE IN THE SUBJECT AREA IN SHORT, THESE PROCESSES ENABLED THE UNIVERSITY TO PROVIDE STUDENTS WITH A REWARDING EDUCATIONAL EXPERIENCE 4d Other program serVIces (Describe in Schedule 0 ) (Expenses $ 4e 738,542 Total program service expenses h- including grants of$ ) (Revenue $ 12,138,904) 4 ,1 6 1 ,2 7 2 Form 990 (20 13) Form 990 (2013) Page 3 Checklist of Required Schedules Yes Is the organization described In section 501(c)(3) or 4947(a)(1) (otherthan a private foundation)? If "Yes," complete Schedule A 1 Is the organization reqUIred to complete Schedule B, Schedule of Contributors (see instructions)? 2 Did the organization engage in direct or indirect political campaign actiVities on behalf ofor in oppOSItion to candidates for public office? If Yes,complete Schedule C, Part I 3 Section 501(c)(3) organizations. Did the organization engage in lobbying actiVities, or have a section 501(h) election in effect during the tax year? If Yes,complete Schedule C, Part II 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or Similar amounts as defined in Revenue Procedure 98-19? If Yes,complete Schedule C, Part III Yes No No No 5 No Did the organization maintain any donor adVIsed funds or any Similarfunds or accounts for which donors have the right to prOVIde adVIce on the distribution or investment ofamounts in such funds or accounts? If "Yes," complete Schedule D, Part I 5 No Did the organization receive or hold a conservation easement, including easements to preserve open space, the enVIronment, historic land areas, or historic structures? If Yes,complete Schedule D, Part II 7 No Did the organization maintain collections of works ofart, historical treasures, or other Similar assets? If "Yes," complete Schedule D, Part III E . 8 No Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or prOVIde credit counseling, debt management, credit repair, or debt negotiation serVIces? If "Yes," complete Schedule D, Part IVE 9 No 10 No 10 Did the organization, directly orthrough a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quaSI-endowments? If "Yes," complete Schedule D, Part 11 Ifthe organizations answerto any ofthe followmg questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, orX as applicable 12a No Did the organization report an amount for land, bUIldings, and eqUIpment in Part X, line 10? If "Yes," complete Schedule D, Part VI 11a Did the organization report an amount for investmentsother securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII'E 11b No Did the organization report an amount for investmentsprogram related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If Yes,complete Schedule D, Part VINE . 11C No Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX'E . . . . . . 11d No Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartXE me No Did the organizations separate or consolidated finanCIal statements for the tax year include a footnote that addresses the organizations liability for uncertain tax p05itions under FIN 48 (ASC 740)? If Yes,complete Schedule D, Part 11f No Did the organization obtain separate, independent audited finanCIal statements forthe tax year? If "Yes," complete Schedule D, Parts XI and XII Was the organization included in consolidated, independent audited finanCIal statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If Yes,complete Schedu/eE E . 14a Did the organization maintain an office, employees, or agents outSIde of the United States? 12a Yes Yes 12b 13 No Yes 14a No Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program serVIce actiVities outSIde the United States, or aggregate foreign investments valued at $100,000 or more? If Yes,complete Schedu/eF, Parts I and IV . 14b N0 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or other a55istance to or for any foreign organization? If Yes,complete Schedu/eF, Parts II and IV 15 No 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or other a55istance to orforforeign indiViduals? If Yes,complete Schedu/eF, Parts III and IV . 16 No 17 Did the organization report a total of more than $15,000 ofexpenses for professmnal fundraismg serVIces on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I(see1nstructions) 17 No 18 Did the organization report more than $15,000 total offundraismg event gross income and contributions on Part VIII, lines 1c and 8a? If Yes,complete Schedule G, Part II 18 No 19 Did the organization report more than $15,000 ofgross income from gaming actiVities on PartVIII,line 9a? If "Yes," complete Schedule G, Part III 19 No 20a Did the organization operate one or more hospital faCIlities? If Yes,complete Schedu/eH 20a No If"Yes" to line 20a, did the organization attach a copy ofits audited finanCIal statements to this return? 20b Form 990 (2013) Form 990 (2013) Part IV Page 4 Checklist of Required Schedules (continued) 21 Did the organization report more than $5,000 ofgrants or other a55istance to any domestic organization or government on Part IX, column (A), line 1? If Yes,complete Schedule I, Parts I and II 21 No 22 Did the organization report more than $5,000 ofgrants or other a55istance to indiViduaIs in the United States on Part IX, column (A), line 2? If Yes,complete Schedule I, Parts I and III 22 N 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organizations current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule] . 24a Did the organization have a tax-exempt bond issue With an outstanding prinCIpaI amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If Yes,answer/Ines 24b through 24d and complete Schedule K. If No, "go to lIne 25a . . . . . . . . 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b Did the organization maintain an escrow account otherthan a refunding escrow at any time during the year to defease any tax-exempt bonds? 24C Did the organization act as an "on behalfof" issuerfor bonds outstanding at any time during the year? 24d No 25a N0 Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and that the transaction has not been reported on any ofthe organizations prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I 25b N0 26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payab es to any current orformerofficers,directors,trustees, key employees, highest compensated emp oyees,or disqualified persons? If so, complete Schedule L, Part II 25 No 27 Did the organization prOVIde a grant or other a55istance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member ofany of these persons? If "Yes," complete Schedule L, Part III 27 N0 28 Was the organization a party to a busmess transaction With one ofthe followmg parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) 28a No 25a Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes," complete Schedule L, Part I A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV A family member ofa current orformer officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part I V . 23 Y 0 es N 0 No N N 28b 0 An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV . 28C 29 Did the organization receive more than $25,000 in non-cash contributions? If Yes,complete Schedu/eM 29 30 Did the organization receive contributions ofart, historical treasures, or other Similar assets, or qualified conservation contributions? If "Yes," complete Schedu/eM 30 31 Did the organization liqUIdate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I 31 32 Did the organization se , exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II 32 33 Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3? If Yes,complete Schedule R, PartI 33 34 Was the organization related to any tax-exempt or taxable entity? If Yes,complete Schedule R, Part II, III, orIV, and Part V, lIne 1 34 35a Did the organization have a controlled entity Within the meaning ofsection 512(b)(13)? 35a No IfYesto line 35a, did the organization receive any payment from or engage in any transaction With a controlled entity Within the meaning ofsection 512(b)(13)? If "Yes," complete Schedule R, Part V, lIne2 35b N 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, lIne 2 37 Did the organization conduct more than 5% of its actiVities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If Yes,complete Schedule R, Part VI 38 Did the organization complete Schedule 0 and prOVIde explanations in Schedule 0 for Part VI, lines 11b and 19? Note. All Form 990 filers are reqUIred to complete Schedule 0 N 0 No N 0 No N N N N 36 N 37 38 0 Y 0 0 0 0 0 0 es Form 990 (2013) Form 990 (2013) Page5 Statements Regarding Other IRS Filings and Tax Compliance Check IfSchedule O contaIns a response or note to any Ine In thIs PartV . . . . . . . . . . . . . Yes 1a Enterthe number reported In Box 3 of Form 1096 Enter-0- If not applIcable . . 1a No 17 b Enterthe number of Forms W-ZG Included In Ine 1a Enter-0- If not applIcable 1b c DId the organIzatIon comply WIth backup WIthholdIng rules for reportable payments to vendors and reportable gamIng (gamblIng)WInnIngs to prIze WInners? . . . . . . . . . . . . . . . . . . 2a Enterthe number ofemployees reported on Form W-3, TransmIttal ofWage and Tax Statements, fIled forthe calendar year endIng WIth or WIthIn the year covered bythIsreturn.................. 2a 1C Yes 2b Y 174 b Ifat least one Is reported on Ine 2a, dId the organIzatIon le all reqUIred federal employment tax returns? Note. Ifthe sum oflInes 1a and 2a Is greaterthan 250, you may be reqUIred to e-fIle (see InstructIons) 3a DId the organIzatIon have unrelated busmess gross Income of$1,000 or more durIng the year? . . . es 3a No . 3b No 4a At any tIme durIng the calendar year, dId the organIzatIon have an Interest In, or a SIgnature or other authorIty over, a fInanCIal account In a foreIgn country (such as a bank account, securItIes account, or otherfInanCIal account)?.......................... 4a N0 5a No 5b No b If"Yes," has It led a Form 990-T forthIs year? If Noto/Ine 3b, prowde an explanation In Schedule 0 . . b If"Yes," enterthe name ofthe foreIgn country hSee InstructIons forfIlIng reqUIrements for Form TD F 90-22 1, Report of ForeIgn Bank and FInanCIal Accounts 5a Was the organIzatIon a party to a prothIted tax shelter transactIon at any tIme durIng the tax year? . . b DId any taxable party notIfy the organIzatIon that It was or Is a party to a prothIted tax sheltertransactlon? c If"Yes," to Ine 5a or 5b, dId the organIzatIon le Form 8886-T? 5c 6a Does the organIzatIon have annual gross receIpts that are normally greaterthan $100,000, and dId the organIzatIon solICIt any contrIbutIons that were not tax deducthle as charItable contrIbutIons? Ga b If"Yes," dId the organIzatIon Include WIth every solICItatIon an express statement that such contrIbutIons or ngts werenottaxdeduchble"........................ 7 a No 6b Organizations that may receive deductible contributions under section 170(c). DId the organIzatIon recere a payment In excess of$75 made partly as a contrIbutIon and partly for goods and serVIces prOVIded to the payor? b If"Yes," dId the organIzatIon notIfy the donor ofthe value ofthe goods or serVIces prOVIded? . . . . 7a . No 7b c DId the organIzatIon sell, exchange, or otherWIse dIspose oftangIble personal property for thch It was reqUIred to fIleForm8282'P...........................7C d If"Yes," IndIcate the number of Forms 8282 led durIng the year e DId the organIzatIon recere any funds, dIrectly or IndIrectly, to pay prequms on a personal benet contract"............................7e N0 f DId the organIzatIon, durIng the year, pay prequms, dIrectly or IndIrectly, on a personal benet contract? 7f No 9 Ifthe organIzatIon recered a contrIbutIon ofqualIerd Intellectual property, dId the organIzatIon le Form 8899 as requwed"............................79 N0 h Ifthe organIzatIon recered a contrIbutIon ofcars, boats, aIrplanes, or other vehIcles, dId the organIzatIon le a Form1098-C'P.......................... 7h N0 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. DId the supportIng organIzatIon, or a donor adVIsed fund maIntaIned by a sponsorIng organIzatIon, have excess busmess holdIngs atany tIme durIng the year? . . . . . . . . . . . . 8 No 9a No 9b No 12a No 13a No No 8 9 a . . . . I 7d I DId the organIzatIon make any taxable dIstrIbutIons under sectIon 4966? . . . . . . . . . . . . . . . . . . Section 501(c)(7) organizations. Enter InItIatIon fees and capItal contrIbutIons Included on Part VIII, Ine 12 . . . b Gross receIpts, Included on Form 990, Part VIII, Ine 12, for publIc use ofclub faCIIItIes 11 . Sponsoring organizations maintaining donor advised funds. DId the organIzatIon make a dIstrIbutIon to a donor, donor adVIsor, or related person? 10 N0 0 10a 10b Section 501(c)(12) organizations. Enter a Gross Income from members or shareholders . . . . . . . . . 11a Gross Income from other sources (Do not net amounts due or paId to other sources agaInstamounts due or recered from them ) . . . . . . . . . . 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organIzatIon fIlIng Form 990 In IIeu of Form 1041? b If "Yes," enter the amount of tax-exempt Interest recered or accrued durIng the year.................... 13 12b Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organIzatIon Icensed to Issue qualIerd health plans In more than one state? Note. See the InstructIons for addItIonal InformatIon the organIzatIon must report on Schedule 0 b Enterthe amount of reserves the organIzatIon Is reqUIred to maIntaIn by the states In thch the organIzatIon Is Icensed to Issue qualIerd health plans 13b c Enterthe amount of reserves on hand 13c 14a . . . . . . . . . . . . . . 14a b If"Yes," has It led a Form 720 to report these payments? If No,prov1de an explanation In Schedu/eO . DId the organIzatIon recere any payments for IndoortannIng serVIces durIng the tax year? . . . . 14b Form 990 (2013) Form 990 (2013) Page 6 Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check IfSchedule O contaInS a response or note to any lIne In thIS Part VI .I7 Section A. Governing Body and Management Yes 1a Enterthe number ofvotIng members of the governIng body at the end of the tax year 1a 4 1b 2 No Ifthere are materIal dIfferenceS In votIng rights among members of the governIng body, or If the governIng body delegated broad authorIty to an executive committee or Similar committee, explain In Schedule 0 b Enterthe number ofvotIng members included In lIne 1a, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a bUSIness relationship With any other officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . 3 Did the organization delegate control over management duties customarily performed by or underthe direct superVISIon of officers, directors or trustees, or key employees to a management company or other person? 4 Did the organization make any Significant changes to ItS governIng documents SInce the prior Form 990 was filed? 5 Did the organization become aware durIng the year ofa Significant dIverSIon ofthe organIzatIonS assets? 2 Yes 3 . No No 5 No Did the organization have members or stockholders? 7a Did the organization have members, stockholders, or other persons who had the powerto elect or app0Int one or more members of the governIng body? b Are any governance deCISIonS of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governIng body? 8 a 9 No 7a No 7b No Did the organization contemporaneously document the meetings held or written actionS undertaken durIng the year by the fo 0WIng The governIng body? 8a YeS Each committee With authority to act on behalfof the governIng body? 8b YeS IS there any officer, director, trustee, or key employee listed In Part VII, Section A, who cannot be reached at the organIzatIonS mailing addreSS? If Yes,prov1de the names and addresses In Schedule 0 . . . . . . . 9 N0 Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes 10a DId the organization have local chapters, branches, or affIlIateS? b If"YeS," dId the organization have written polICIeS and procedures governIng the actIVItIeS ofsuch chapters, afliates, and branches to ensure theIr operatIonS are conSIstent With the organIzatIon'S exempt purposes? 11a b 12a HaS the organization prOVIded a complete copy ofthIS Form 990 to all members ofItS governIng body before ling the form? 10a 10b No 11a Describe In Schedule 0 the proceSS, Ifany, used by the organization to reVIeW thIS Form 990 12a YeS DId the organization have a ertten conflict of Interest policy? If No,go to lIne 13 12b YeS DId the organization regularly and conSIstently monItor and enforce complIance WIth the policy? If Yes,descr/be In Schedule 0 how this was done 12C Yes 13 DId the organization have a ertten Whistleblower policy? 13 YeS 14 DId the organization have a ertten document retention and destructIon policy? 14 YeS 15 DId the proceSS for determInIng compensation ofthe fol 0WIng persons Include a reVIeW and approval by Independent persons, comparabIIIty data, and contemporaneous substantIatIon of the delIberatIon and deCISIon? b Were officers, directors, or trustees, and key employees reqUIred to dISClose annually Interests that could gIve rise to conflicts? c a No No The organIzatIonS CEO, Executive DIrector, or top management offICIal 15a No Other ofcers or key employees of the organization 15b No 16a No If"YeS" to lIne 15a or 15b, descrIbe the proceSS In Schedule 0 (see InstructIonS) 16a DId the organization Invest In, contrIbute assets to, or partICIpate In a JOInt venture or SImIIar arrangement WIth a taxable entIty durIng the year? b If "YeS," dId the organization follow a ertten policy or procedure reqUIrIng the organization to evaluate ItS partICIpatIon In JOInt venture arrangements under applIcable federal tax laW, and take stepS to safeguard the organIzatIonS exempt status WIth respect to such arrangements? 16b Section C. Disclosure 17 Llst the StateS WIth WhIch a copy of thIS Form 990 IS reqUIred to be fIleth- 18 SectIon 6104 reqUIreS an organization to make ItS Form 1023 (or 1024 IfapplIcable), 990, and 990-T (501(c) (3)S only) avaIIable for publIc InSpectIon IndIcate how you made these avaIIable Check all that apply I Own webSIte I Another'S webSIte I7 Upon request I Other (explaIn In Schedule 0) Describe In Schedule 0 Whether (and Ifso, how) the organization made ItS governIng documents, conflict of Interest polIcy, and fInanCIal statements avaIIable to the publIc durIng the tax year 19 20 State the name, phySIcal addreSS, and telephone number ofthe person Who possesses the bookS and records ofthe organization h-Northwestern Polytechnic UnIv 47671 WestInghouse DrIve Fremont,CA 94539 (510) 592-9688 Form 990 (2013) Form 990 (2013) m Page7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check IfSchedule O contaIns a response or note to any Ine In thIs Part VII . . . . . . . . . . . . . J Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete thIs table for all persons reqUIred to be Isted Report compensatlon for the calendar year endIng WIth or WIthIn the organIzatIons tax year I LIst all of the organIzatIons current ofcers, dIrectors, trustees (whether IndIVIduaIs or organIzatIons), regardless ofamount ofcompensatlon Enter-0- In columns (D), (E), and (F) If no compensatlon was paId I LIst all of the organIzatIons current key employees, Ifany See InstructIons for denItIon of "key employee " I LIst the organIzatIons ve current hIghest compensated employees (other than an ofcer, dIrector, trustee or key employee) who recered reportable compensatlon (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organIzatIon and any related organIzatIons I LIst all of the organIzatIons former ofcers, key employees, or hIghest compensated employees who recered more than $100,000 of reportable compensatlon from the organIzatIon and any related organIzatIons I LIst all of the organIzatIons former directors or trustees that recered, In the capaCIty as a former dIrector or trustee of the organIzatIon, more than $10,000 of reportable compensatlon from the organIzatIon and any related organIzatIons LIst persons In the followmg order IndIVIduaI trustees or dIrectors, InstItutIonal trustees, ofcers, key employees, hIghest compensated employees, and former such persons Check thIs box If neIther the organIzatIon nor any related organIzatIon compensated any current ofcer, dIrector, or trustee (A) Name and TItIe (B) Average hours per week ( Ist any hours for related organIzatIons below dotted Ine) (C) POSItIon (do not check more than one box, unless person Is both an ofcer and a dIrector/trustee) 5, 3 _ g I ,D I _n a g =I _ 3 3:; 9 = E E .1: E E 5: I: E 3 5 - "= HE E E n: D " E E 3 g r a: r E i '1 (1) Dr JengDau Wu 33 75 Dean of School (2) Dr George HSleh 0 00 66 50 PreSIdent (3) Paul Jensen 0 00 15 Secretary (4) DR WEN JEN wu 0 00 4o 00 DIr of Busmess (5) Dr Pochang Hsu 0 00 20 40 Dean of academI (6) Dr Jay Thompson 0 00 15 Board Member 0 00 X X X (D) Reportable compensatlon from the organIzatIon (W- 2/1099MISC) (E) Reportable compensatlon from related organIzatIons (W- 2/1099MISC) (F) EstImated amount of other compensatlon from the organIzatIon and related organIzatIons E E E5. III I: 102,100 0 0 204,000 0 0 1,000 0 0 X X 174,000 0 0 X X 46,525 0 0 4,000 0 0 X Form 990 (2013) Form 990 (2013) m Page8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) Name and TItIe (B) Average hours per week (Ilst any hours for related organlzatlons below dotted IIne) (C) POSItIon (do not check more than one box, unless person IS both an ofcer and a dIrector/trustee) D 3 _ g I ml a; :I _ 3 3:; = E'E E .1: E 3 ll : 3 u.- r.':I: z ,D H5' a E E n: D '1 H a 3 g E II: ' 3 m E IIE: a E 1b _n 9 3 II'= (D) Reportable compensatlon from the organlzatlon (W2/1099-MISC) (E) Reportable compensatlon from related organlzatlons (W2/1099-MISC) (F) Estlmated amount of other compensatlon from the organlzatlon and related organlzatlons E :1 Sub-Total F Total from continuation sheets to Part VII, Section A F Total (add lines 1b and 1c) hr 531,625 2 Total number of IndIVIduaIs (Includlng but not IImIted to those Ilsted above) who recelved more than $100,000 of reportable compensatlon from the organlzatlonhI-3 3 DId the organlzatlon IIst any former ofcer, dIrector ortrustee, key employee, or hlghest compensated employee on IIne 1 a 7 If "Yes, complete Schedule J for such Ind/Vldua/ 3 4 For any IndIVIduaI Ilsted on IIne 1a, IS the sum of reportable compensatlon and other compensatlon from the organlzatlon and related organlzatlons greaterthan $150,000? If Yes, complete Schedu/leorsuch Ind/Vldua/ 4 DId any person Ilsted on IIne 1a recelve or accrue compensatlon from any unrelated organlzatlon or IndIVIduaI for serVIces rendered to the organlzatlon? If Yes, complete Schedu/leor such person 5 Yes 5 No No Yes No Section B. Independent Contractors 1 Complete thls table for yourflve hlghest compensated Independent contractors that recelved more than $100,000 of compensatlon from the organlzatlon Report compensatlon for the calendar year endlng WIth or WIthIn the organlzatlons tax year Peter HSleh, 2 (A) Name and busmess address 2 Itasca Place UnIt 516 Itasca IL60143 (3) Description of serVIces Legal (C) Com pensatlon 110,700 Total number oflndependent contractors (Includlng but not IImIted to those Ilsted above) who recelved more than $100,000 ofcompensatlon from the organlzatlon H Form 990 (2013) Form 990 (2013) m Page9 Statement of Revenue CheckifScheduleO contains a response or note to any lineinthis PartVIII (A) Total revenue 1a E! = El 1 L * __ L'.'I T E = a E =32 E = E = as _ 15 .11 5 .E E = E "5 = U 1:! Federated campaigns . . b Membership dues . . c Fundraismg events d Related organizations e Government grants (contributions) 1e f All other contributions, gifts, grants, and Similar amounts not included above 1f g Noncash contributions included in lines 1a1f$ h Total.Add lines la-lf . . . . . (C) Unrelated busmess revenue . .I_ (D) Revenue excluded from tax under sections 512-514 1b . . . . 1c 1d Ir 2 0 Busmess Code E :35 2a 3 5 E E 111 a G E Application Fees 611310 166,457 166,457 b Dorm and FaCIlity Rentals 611310 1,658,310 1,658,310 c Graduation Fees 611310 48,700 48,700 d SpeCIal Program Fees 611310 393,289 393,289 e TUItion Fees 611310 10,480,596 10,480,596 f All other program serVIce revenue 620 620 g Total. Add lines 2a2f h- Investment income (including diVidends, interest, and otherSImilar amounts) Income from investment of taxexempt bond proceeds _ _ F II- 5 Royalties F 6a Gross rents 3 (i) Real b c d b Less rental expenses Rental income or( oss) Net rental income or (loss) 60 226 60 226 0 0 p. 0 .p. 0 p. 0 .p. 0 p. 0 (ii) Other Gross amount from sales of assets other than inventory Less cost or other ba5is and sales expenses Gain or (loss) Net gain or( oss) 8a 12,747,972 (ii) Personal (i) Securities 7a 3 . (B) Related or exempt function revenue 1a . . . Gross income from fundraismg events (not including 5 :, 1 II I_ {I} :5 $ ofcontributions reported on line 1c) See PartIV,line 18 b Less direct expenses 'D c Net income or (loss) from fundraismg events a 9a . . . b . Gross income from gaming actiVities See Part IV, line 19 a b Less direct expenses c Net income or (loss) from gaming actiVities 10a . . . . b . . Gross sales of inventory, less returns and allowances a b Less cost ofgoods sold c Netincome or( oss)from sales ofinventory . . Miscellaneous Revenue b . . Busmess Code 11a b c d All other revenue e Total.Addlines 11a11d 12 Total revenue. See Instructions h- 0 p. 12,808,198 12,747,972 60,226 Form 990 (2013) Form 990 (2013) Page 10 m Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) CheckifScheduleO containsa response or note to anyline in this PartIX Do not include amounts reported on lines 6b, 7b! 8b! 9b! and 10b 0f Part VIII' . . . . . Prograglemce Managgnt and Fungzsmg TOtal eXpenseS expenses general expenses expenses 1 Grants and other a55istance to governments and organizations in the United States See Part IV, line 21 0 2 Grants and other a55istance to indiViduals in the United States See PartIV, ine 22 0 3 Grants and other a55istance to governments, organizations, and indiViduals outSIde the United States See PartIV, ines 15 and 16 0 Benefits paid to or for members 0 5 Compensation ofcurrent officers, directors, trustees, and key employees 531,625 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 0 3,337,015 292,394 239,231 1,276,876 2,060,139 7 Other salaries and wages 8 Pen5ion plan accruals and contributions (include section 401(k) and 403(b)employer contributions) 9 Other employee benefits 190,404 77,235 113,169 10 Payroll taxes 310,126 125,799 184,327 11 Fees for serVIces (non-employees) 230,254 83,688 146,566 Management b Legal c Accounting d Lobbying 0 e Professmnalfundraismg serVIces See PartIV, ine 17 0 f Investment management fees 0 9 Other (Ifline 11g amount exceeds 10% ofline 25, column (A) amount, list line 11g expenses on Schedule O) Advertismg and promotion 13 Office expenses 14 Information technology 15 Royalties 0 13,300 128,339 37,744 930 120,715 30,179 1,462 1,462 0 Occupancy Travel 18 Payments of travel or entertainment expenses for any federal, state,orlocal public offICIals 19 Conferences, conventions, and meetings 20 Interest 0 21 Payments to affiliates 0 DepreCIation, depletion, and amortization Insurance 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24e Ifline 24e amount exceeds 10% ofline 25, column (A) amount, list line 24e expenses on Schedule O) a Bank charges b Payroll processmg fees 128,339 38,674 17 23 13,300 150,894 16 22 J 0 a 12 . (A) 1,378,840 1,103,072 275,768 111,503 109,643 1,860 0 12,753 802,653 12,753 738,542 92,132 64,111 92,132 117,800 47,120 70,680 14,725 5,890 8,835 4,161,272 3,301,227 c d e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26 Joint costs. Complete this line only if the organization reported in column (B)JOInt costs from a combined educational campaign and fundraismg SOIICItation Check here h- ] iffollowmg SOP 98-2 (ASC 958-720) 0 7,462,499 0 Form 990 (2013) Form 990 (2013) m Page 11 Balance Sheet Check ifSchedule 0 contains a response or note to any line In this Part X . . . _ (A) Beginning ofyear 1 Cashnon-interest-bearing 7,100,862 1 6,675,976 2 SaVIngs and temporary cash Investments 3,524,156 2 4,546,779 3 0 344,884 4 1,598,259 5 0 6 7 0 0 3 Pledges and grants receivable, net 4 Accounts receivable, net 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule L 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations ofsection 501(c)(9) voluntary employees' benefICIary organizations (see instructions) Complete Part II ofSchedule L 7 Notes and loans receivable, net 8 Inventories forsale or use 8 0 9 Prepaid expenses and deferred charges 9 39,132 W "a d (B) End ofyear 10a b 1,000,000 Land, bquings, and eqUIpment cost or other ba5is Complete Part VI ofSchedule D 10a 429805 Less accumulated depreCIation 10b 7,355,066 30,583,652 150,729 10c 504,838 11 12 Investmentsother securities See Part IV, line 11 12 0 13 Investmentsprogram-related See Part IV, line 11 13 0 14 Intangible assets 14 0 15 Other assets See PartIV,line 11 16 Total assets. Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 15 0 42,704,283 16 48,990,529 522,558 17 459,095 18 1,350,000 19 20 Tax-exempt bond liabilities 20 U... 21 Escrow or custodial account liability Complete Part IV ofSchedule D 21 :2 = 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II ofSchedule L 22 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24) Complete Part X ofSchedule D 25 '3: E 35,625,545 11 Investmentspublicly traded securities 26 m 3 Total liabilities. Add lines 17 through 25 1,872,558 26 2,000,000 2,459,095 Organizations that follow SFAS 117 (ASC 958), check here h- ] and complete lines 27 through 29, and lines 33 and 34. E 27 Unrestricted net assets 27 E 28 Temporarily restricted net assets 28 E 29 Permanently restricted net assets 29 If 3 Organizations that do not follow SFAS 117 (ASC 958), check here h- 7 and complete lines 30 through 34. S 30 Capital stock ortrust prinCIpal, or current funds 30 E 31 Paid-in or capital surplus,or and, bUIlding oreqUIpment fund 31 E 32 Retained earnings, endowment, accumulated income, or otherfunds 40,831,725 32 45,531,434 E 33 Total net assets or fund balances 40,831,725 33 46,531,434 2 34 Total liabilities and net assets/fund balances 42,704,283 34 48,990,529 Form 990 (2013) Form 990 (2013) m Page 12 Reconcilliation of Net Assets Check IfSchedule 0 contains a response or note to any lIne In thIs Part XI 1 Total revenue (must equal Part VIII, column (A), lIne 12) 2 Total expenses (must equal Part IX, column (A), lIne 25) 3 Revenue less expenses Subtract lIne 2 from lIne 1 4 Net assets orfund balances at begInnIng ofyear (must equal Part X, lIne 33, column (A)) 5 Net unrealIzed gaIns (losses) on Investments 6 Donated serVIces and use offaCIIItIes 7 Investment expenses 8 PrIor perIod adJustments 9 Other changes In net assets orfund balances (explaIn In Schedule 0) 10 Net assets orfund balances at end ofyear CombIne lInes 3 through 9 (must equal Part X, lIne 33, column . I 1 12,808,198 2 7,462,499 3 5,345,699 4 40,831,725 5 46,650 6 7 8 307,360 9 10 46,531,434 Financial Statements and Reporting Check IfSchedule O contaIns a response or note to any lIne In thIs Part XII . I Yes 1 No AccountIng method used to prepare the Form 990 I Cash I7 Accrual I_Other Ifthe organIzatIon changed Its method ofaccountIng from a prIor year or checked "Other," explaIn In Schedule 0 2a Were the organIzatIons fInanCIal statements comleed or reVIewed by an Independent accountant? 2a No IfYes,check a box below to IndIcate whetherthe fInanCIal statements forthe year were comleed or reVIewed on a separate baSIS, consolIdated baSIS, or both I Separate baSIS I ConsolIdated baSIS I Both consolIdated and separate baSIS b Were the organIzatIons fInanCIal statements audIted by an Independent accountant? 2b Yes IfYes,check a box below to IndIcate whetherthe fInanCIal statements forthe year were audIted on a separate baSIS, consolIdated baSIS, or both I7 Separate baSIS c I ConsolIdated baSIS I Both consolIdated and separate baSIS If"Yes," to lIne 2a or 2b, does the organIzatIon have a commIttee that assumes responSIbIIIty for overSIght ofthe audIt, reVIew, or comleatIon ofIts fInanCIal statements and selectIon ofan Independent accountant? 2C N0 3a N0 Ifthe organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 3a As a result ofa federal award, was the organIzatIon reqUIred to undergo an audIt or audIts as set forth In the SIngle AudItActand OMB CIrcularA-133? b If"Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? Ifthe organIzatIon dId not undergo the reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts 3b Form 990 (2013) Iefile GRAPHIC print - DO NOT PROCESS SCHEDULEA (Fonn9900r990EZ) As Filed Data - DLN:93493226047094I OMB No 1545-0047 Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Department of the Treasury Internal Revenue Sewice Name of the organization NORTHWESTERN POLYTECHNIC UNIVERSITY It Attach to Form 990 or Form 990-EZ. It See separate instructions. Open to Public It Information about Schedule A (Form 990 or 990-EZ) and its instructions is at Inspection www.irs.gov/form990. Employer identification number 94-2933165 m Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is (For lines 1 through 11, Check only one box) 1 A church, convention ofchurches, or assomation ofchurches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E ) 3 4 A hospital or a cooperative hospital serVIce organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction With a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, City, and state An organization operated forthe benefit ofa college or univerSIty owned or operated by a governmental unit described in U1 section 170(b)(1)(A)(iv). (Complete Part II ) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). An organization that normally receives a substantial part ofits support from a governmental unit orfrom the general public described in section 170(b)(1)(A)(vi). (Complete Part II ) A community trust described in section 170(b)(1)(A)(vi) (Complete Part II ) 7777 7 77 An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from actiVities related to its exempt functionssubject to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated busmess taxable income (less section 511 tax) from busmesses achIred by the organization afterJune 30, 1975 See section 509(a)(2). (Complete Part III) 10 An organization organized and operated excluswely to test for public safety See section 509(a)(4). 11 _Y7 An organization organized and operated excluswely forthe benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2) See section 509(a)(3). Check the box that describes the type ofsupporting organization and complete lines lle through 11h a Type I b Type II c Type III - Functionally integrated d Type III - Non-functionally integrated By Checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons otherthan foundation managers and otherthan one or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2) Ifthe organization received a written determination from the IRS that it is a Type I, Type II, orType III supporting organization, Check this box Since August 17, 2006, has the organization accepted any gift or contribution from any ofthe followmg persons? (i) A person who directly or indirectly controls, either alone ortogether With persons described in (ii) Yes No and (iii) below, the governing body of the supported organization? 119(i) (ii) A family member ofa person described in (i) above? 119(ii) (iii) A 35% controlled entity ofa person described in (i) or (ii) above? 119(iii) PrOVIde the followmg information about the supported organization(s) (i) Name of supported organization (ii) EIN (iii)Type of organization (described on lines 1- 9 above orIRC section (see inst ruct ions) ) (iv) Is the organization in col (i) listed in your governing document? Yes No (v) Did you notify the organization in col (i) ofyour support? Yes (vi) Is the organization in col (i) organized in the U S 7 No Yes (vii) A mount of monetary support No Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ. Cat No 11285F ScheduleA(Form 9900r990EZ)2013 Schedule A (Form 990 or 990-EZ) 2013 Page 2 m Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of PartI or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning (a)2009 (b)2010 (c)2011 (d)2012 (e)2013 (f)Total in) It Gifts, grants, contributions, and 1 membership fees received (Do not include any "unusual grants ") Tax revenues leVIed forthe organization's benefit and either paid to or expended on its behalf The value ofserVIces or faCIlities furnished by a governmental unit to the organization Without charge Total.Add lines 1 through 3 The portion of total contributions by each person (otherthan a governmental unit or publicly supported organization) included on line 1 that exceeds 2% ofthe amount shown on line 11, column (f) Public support. Subtract line 5 from 6 line 4 Section B. Total Support Calendar year (or fiscal year beginning (a)2009 (b)2010 (c)2011 (d)2012 (e)2013 (f)Total in) It 7 Amounts from line 4 Gross income from interest, 8 diVidends, payments received on securities loans, rents, royalties and income from Similar sources Net income from unrelated busmess actiVities, whether or not the busmess is regularly carried on Other income Do not include gain 10 or loss from the sale ofcapital assets (Explain in Part IV) Total support (Add lines 7 through 11 10) 12 Gross receipts from related actiVities, etc (see instructions) l 12 13 First five years. Ifthe Form 990 is forthe organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check thisboxandstophere Jil Section C. Computation of Public Support Percentage 14 Public support percentage for 2013 (line 6, column (f) diVided by line 11, column (f)) 14 15 16a Public support percentage for 2012 Schedule A, Part II, line 14 15 33 1/3/o support test2013.Ifthe organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization b 33 1/3/o support test2012.Ifthe organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here.The organization qualifies as a publicly supported organization 17a 10/o-facts-and-circumstanoestest2013.Ifthe organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-CIrcumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-CIrcumstances" test The organization qualifies as a publicly supported organization b 10/o-facts-and-circumstanoestest2012.Ifthe organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and ifthe organization meets the "facts-and-Circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-CIrcumstances" test The organization qualifies as a publicly supported organization 18 Private foundation. Ifthe organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions H I'l H H I'l Schedule A (Form 990 or 990-EZ) 2013 ScheduleA (Form 990 or990-EZ)2013 Page3 m Support Schedule for Organizations Described in Section 509(a)(2) (Complete only If you checked the box on Ine 9 of PartI or If the organIzatIon faIled to qualIfy under Part II. If the organIzatIon faIls to qualIfy under the tests lIsted below, please complete Part II.) Section A. Public Support ca'endaryea' 335: year beg'""'"9 (a) 2009 (b) 2010 (c) 201 1 (d) 2012 (e) 2013 (f) Total (e) 2013 (f) Total 1 GIfts, grants, contrIbutIons, and membershIp fees recered (Do not Include any "unusual grants ") 2 Gross receIpts from admISSIons, merchandIse sold or serVIces performed, orfaCIIItIes furnIshed In any actIVIty that Is related to the organIzatIon's tax-exempt purpose 3 Gross receIpts from actIVItIes that are not an unrelated trade or busmess under sectIon 513 4 Tax revenues IeVIed forthe organIzatIon's benet and eIther paId to or expended on Its behalf 5 The value ofserVIces orfaCIIItIes furnIshed by a governmental unIt to the organIzatIon WIthout charge 6 Total.Add Ines 1 through 5 7a Amounts Included on Ines 1, 2, and 3 recered from dIsquaIIerd persons b Amounts Included on Ines 2 and 3 recered from otherthan dIsquaIIerd persons that exceed the greater of$5,000 or 1% ofthe amount on Ine 13 forthe year c Add Ines 7a and 7b 8 Public support (Subtract Ine 7c from Ine 6 ) Section B. Total Support ca'endaryea' 3353' year beg'""'"9 (a) 2009 (b) 2010 (c) 201 1 (d) 2012 9 10a Amounts from Ine 6 Gross Income from Interest, dIVIdends, payments recered on securItIes loans, rents, royaltIes and Income from SImIIar sources b Unrelated busmess taxable Income (less sectIon 511 taxes) from busmesses achIred after June 30, 1975 c Add Ines 10a and 10b 11 Net Income from unrelated busmess actIVItIes not Included In Ine 10b, whether or not the busmess Is regularly carrIed on 12 OtherIncome Do notInclude gaIn or loss from the sale of capItal assets (ExplaIn In Part IV ) 13 Total support. (Add Ines 9, 10c, 11, and 12 ) 14 First five years. Ifthe Form 990 Is forthe organIzatIon's rst, second, thIrd, fourth, or fth tax year as a 501(c)(3) organIzatIon, check thIs box and stop here I'l Section C. Computation of Public Support Percentage 15 PublIc support percentage for 2013 ( Ine 8, column (f) dIVIded by Ine 13, column (f)) 15 16 PublIc support percentage from 2012 Schedule A, Part III, Ine 15 15 Section D. Computation of Investment Income Percentage 17 Investment Income percentage for 2013 ( Ine 10c, column (f) dIVIded by Ine 13, column (f)) 17 18 Investment Income percentage from 2012 Schedule A, Part III, Ine 17 18 19a 33 1/3/o support tests2013.Ifthe organIzatIon dId not check the box on Ine 14, and Ine 15 Is more than 33 1/3%, and Ine 17 Is not more than 33 1/3%, check thIs box and stop here. The organIzatIon qualIers as a publIcly supported organIzatIon H 33 1/3/o support tests2012.Ifthe organIzatIon dId not check a box on Ine 14 or Ine 19a, and Ine 16 Is more than 33 1/3% and Ine 18 Is not more than 33 1/3%, check thIs box and stop here.The organIzatIon qualIers as a publIcly supported organIzatIon H Private foundation. Ifthe organIzatIon dId not check a box on Ine 14, 19a, or 19b, check thIs box and see InstructIons H b 20 Schedule A (Form 990 or 990-EZ) 2013 Schedule A (Form 990 or 990-EZ) 2013 Part IV Page4 Supplemental Information. Provnde the explanations requnred by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete thlS part for any addltlonal Information. (See Instructions). Facts And Circumstances Test Return Reference Explanation Schedule A (Form 990 or 990-EZ) 2013 Iefile GRAPHIC print - DO NOT PROCESS SCHEDULE D (Form 990) Department of the Treasury Internal Revenue Sewice As Filed Data - DLN:93493226047094I F- Complete if the organization answered "Yes," to Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b h- Attach to Form 990. h- See separate instructions. h- Information about Schedule D (Form 990) and its instructions is at www.irs.gov [form990. Name of the organization NORTHWESTERN POLYTECHNIC UNIVERSITY m OMB No 1545-0047 Supplemental Financial Statements Open to Public Inspection Employer identification number 94-2933165 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990 Part IV, line 6. (a) Donor adVIsed funds (b) Funds and other accounts 1 Total number at end ofyear 2 Aggregate contributions to (during year) 3 Aggregate grants from (during year) 4 Aggregate value at end ofyear 5 Did the organization inform all donors and donor adVIsorS in writing that the assets held in donor adVIsed funds are the organization's property, subject to the organization's exc u5ive legal control? Yes I No Did the organization inform all grantees, donors, and donor adVIsorS in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor adVIsor, or for any other purpose conferring impermiSSible private benefit? ' YeS ' N0 m 1 Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7. Purpose(s) ofconservation easements held by the organization (check all that apply) I Preservation ofland for public use (e g , recreation or education) I Preservation ofan historically important land area Protection of natural habitat I Preservation ofa certified historic structure I Preservation ofopen space Complete lineS 2a through 2d ifthe organization held a qualified conservation contribution in the form ofa conservation easement on the last day of the tax year Held at the End of the Year QnU'N Total number ofconservation easements 2a Total acreage restricted by conservation easements 2b Number ofconservation easements on a certified historic structure included in (a) 2c Number ofconservation easements included in (c) achIred after 8/17/06, and not on a historic structure listed in the National Register 2d Number ofconservation easements modified, transferred, released, extingwshed, or terminated by the organization during the tax year FNumber ofstateS where property subject to conservation easement is located hDoeS the organization have a written policy regarding the periodic monitoring, inspection, handling ofVIolations, and enforcement of the conservation easements it holds? ' YeS ' N0 Yes I No Staff and volunteer hours devoted to monitoring, inspecting, and enforcmg conservation easements during the year hAmount ofexpenses incurred in monitoring, inspecting, and enforcmg conservation easements during the year F$ Does each conservation easement reported on line 2(d) above satisfy the reqUIrementS ofsection 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? In Part XIII, describe how the organization reports conservation easements in itS revenue and expense statement, and balance sheet, and include, ifapplicable, the text of the footnote to the organizations finanCIal statements that describes the organizations accounting for conservation easements m 1a Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 8. Ifthe organization elected, as permitted under SFAS 116 (ASC 958), not to report in itS revenue statement and balance sheet works ofart, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public serVIce, prOVIde, in Part XIII, the text of the footnote to itS finanCIal statements that describes these items Ifthe organization elected, as permitted under SFAS 116 (ASC 958), to report in itS revenue statement and balance sheet works ofart, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public serVIce, prOVIde the followmg amounts relating to these items (i) Revenues included in Form 990, PartVIII, line 1 h-$ (ii)AssetS includedin Form 990,PartX I"$ Ifthe organization received or held works ofart, historical treasures, or other Similar assets for finanCIal gain, prOVIde the followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relating to these items RevenueSincluded in Form 990,PartVIII, ine1 b h-$ Assets includedin Form 990,PartX For Paperwork Reduction Act Notice, see the Instructions for Form 990. h-$ Cat No 5 2283 D Schedule D (Form 990) 2013 ScheduleD(Form990)2013 Page2 Manizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 a USIng the organIzatIons achISItIon, acceSSIon, and other records, check any of the followmg that are a SIgnIfIcant use of Its collectIon Items (check all that apply) I Loan orexchange programs d I Publlc exhlbltlon b I Scholarly research c I PreservatIon forfuture generatIons e I Other 4 PrOVIde a descrIptIon of the organIzatIons collectIons and explaIn how they furtherthe organIzatIons exempt purpose In Part XIII 5 DurIng the year, dId the organIzatIon soIICIt or recere donatIons ofart, hIstorIcal treasures or other SImIIar assets to be sold to raIse funds ratherthan to be maIntaIned as part ofthe organIzatIons collectIon? Part IV 1a b ' Yes ' No Escrow and Custodial Arrangements. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, lIne 9, or reported an amount on Form 990, Part X, lIne 21. Is the organIzatIon an agent, trustee, custodIan or other IntermedIary for contrIbutIons or other assets not Included on Form 990,Part X? _No _Yes If "Yes," explaIn the arrangement In Part XIII and complete the followmg table Amount C BegInnIng balance d AddItIons durIng the year 3 DIstrIbutIons durIng the year f EndIng balance 2a b DId the organIzatIon Include an amount on Form 990,Part X, Ine 21? I_Yes If"Yes," explaIn the arrangement In Part XIII Check here Ifthe explanatIon has been prOVIded In Part XIII I_No . . . . . . . . ' Endowment Funds. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, lIne 10. (a)Current year (b)PrIor year b (c)Two years back (d)Three years back (e)Four years back 1a BegInnIng ofyear balance b ContrIbutIons c NetInvestment earnIngs,gaIns,and losses d Grants or scholarshIps e Other expendItures forfaCIIItIes and programs f AdmInIstratIve expenses 9 End ofyear balance 2 PrOVIde the estImated percentage ofthe current year end balance (IIne lg, column (a)) held as a Board deSIgnated or quaSI-endowment h- b Permanent endowment h- C TemporarIly restrIcted endowment hThe percentages In lInes 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not In the posseSSIon of the organIzatIon that are held and admInIstered for the organIzatIon by (i)unrelatedorganIzatIons b 4 . . . . . . . . . . . . . . . . . . . . . Yes . . . 3a(i) (ii) related organIzatIons . . . . . . . . . . . . . . . . . . . . . . . . If"Yes" to 3a(II), are the related organIzatIons lIsted as reqUIred on Schedule R? . . . . . . . . . 3a() 3b No DescrIbe In Part XIII the Intended uses ofthe organIzatIon's endowment funds m 1a Land Land, Buildings, and Equipment. Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, lIne 11a. See Form 990, Part X, lIne 10. (d) Book value (c) Accumulated (b)Cost or other (a) Cost or other Descrlptlon of property baSIS (Investment) baSIS (other) deprecIatIon . . b BuIIdIngs . 3,986,143 87,574 d EqUIpment . . . . . . . . . . . . 3,390,074 3,037,100 . . . . . . . 19,442,933 87,574 . . 19,442,933 19,693,049 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Leasehold Improvements e Other . . . Total. Add lInes 1a through 1e (Column (d) must equal Form 990, Part X, column (B), line 10(c).) . 366,981 . . . 244,249 . . . h- 15,706,906 352,974 122,732 35,625,545 Schedule D (Form 990) 2013 ScheduleD(Form990)2013 m Page3 InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (a) Description ofsecurity or category (b)Book value (c) Method ofvaluation (Including name ofsecurity) Cost or end-ofyear market value (1 )FinanCIal derivatives (2 )C losely-held eqUIty interests Other Total. (Column (b) must equal Form 990, PartX, col (B) We 12) " InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method ofvaluation Cost or end-ofyear market value Total. (Column (b) must equal Form 990, PartX, col (B) We 13) " Other Assets. Complete ifthe organization answered 'Yes' to Form 990, Part IV, line 11d See Form 990, Part X, line 15 (a) Description (b) Book value Total. (Column (b) must equal Form 990, Part X, col.(B) lIne 15.) 1 . I- Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description ofliability (b) Book value Federal income taxes Total. (Column (b) must equal Form 990, PartX, col (B) We 25) p. 2. Liability for uncertain tax pOSItions In Part XIII, prOVIde the text of the footnote to the organization's finanCIal statements that reports the organization's liability for uncertain tax pOSItions under FIN 48 (ASC 740) Check here ifthe text ofthe footnote has been prOVIded in Part XIII [ Schedule D (Form 990) 2013 ScheduleD(Form990)2013 m Page4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, Ine 12a. Total revenue, gaIns, and other support per audIted fInanCIal statements 2 . . . . . . 1 12,808,198 Amounts Included on Ine 1 but not on Form 990, Part VIII, Ine 12 a Net unrealIzed gaIns on Investments b Donated serVIces and use offaCIIItIes c Recoveries ofprIoryeargrants d Other (DescrIbe In Part XIII) e Add Ines 2a through 2d . . . . . . . . . . . . . . . . . . 4 Amounts Included on Form 990, Part VIII, Ine 12, but not on Ine 1 . . 5 . . Other (DescrIbe In Part XIII) . . . . . . . . . . . . . . . . . . . . . . . . . AddlInes4aand4b. . 2d . . Investment expenses notIncIuded on Form 990,PartVIII, Ine 7b . 2c . Subtract Ine 2e from Ine 1 . c 2b . . . 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . 2e . . . . . . 3 . . . . . . . 4c 12,808,198 4a 4b . . . . . . . 5 12,808,198 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, Ine 12a. Total expenses and losses per audIted fInanCIal statements 2 . . Totalrevenue Add Ines 3and 4c. (ThIs must equalForm 990,PartI, Ine 12) m . . . . . . . . . . . 1 7,462,499 Amounts Included on Ine 1 but not on Form 990, Part IX, Ine 25 a Donated serVIces and use offaCIIItIes b PrIor year adjustments c Otherlosses d Other (DescrIbe In Part XIII) e Add Ines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Amounts Included on Form 990, Part IX, Ine 25, but not on Ine 1: . 2c . 2d . . . . . . Other (DescrIbe In Part XIII) . . . . . . . . . . . . AddlInes4aand4b. . . . . . . . . . . . . . 2b . . Investment expenses notIncIuded on Form 990,PartVIII, Ine 7b . 2a . . Subtract Ine 2e from Ine 1 . c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5 . . . . . . . 2e . . . . . . 3 . . . . . . 4c 7,462,499 4a 4b . . Totalexpenses Add Ines 3and 4c. (ThIs must equalForm 990,PartI, Ine 18) m . . . . . . . . 5 7,462,499 Supplemental Information PrOVIde the descrIptIons reqUIred for Part II, Ines 3, 5, and 9, Part III, Ines 1a and 4, Part IV, Ines 1b and 2b, Part V, Ine 4, Part X, Ine 2, Part XI, Ines 2d and 4b, and Part XII, Ines 2d and 4b Also complete thIs part to prOVIde any addItIonal InformatIon Return Reference ExplanatIon Schedule D (Form 990) 2013 ScheduleD(Form990)2013 ' Su lemental Information Return Reference Pages continued Explanation Schedule D (Form 990) 2013 Iefile GRAPHIC :Irint - DO NOT PROCESS As Filed Data - SC H E DU LE E (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Sen/Ice DLN:93493226047094I OMB No 1545-0047 Schools hComplete if the organization answered "Yes" to Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48. I Attach to Form 990 or Form 990-EZ. I Information about Schedule E (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Name of the organrzatron NORTHWESTERN POLYTECHNIC UNIVERSITY Ewe" t: PUb'iC nspec Ion Employer identification number 94-2933165 YES 1 Does the organrzatron have a racrally nondrscrrmrnatory polIcy toward students by statement In Its charter, bylaws, other governrng Instrument, or In a resolutron ofIts governrng body? 1 Yes Does the organrzatron Include a statement ofIts racrally nondrscrrmrnatory polIcy toward students In all Its brochures, catalogues, and other ertten communIcatIons wrth the publIc dealIng wrth student admIssrons, programs, and scholarshrps? 2 Yes 3 Yes a Records IndIcatIng the racral composrtron of the student body, faculty, and admInIstratIve staff? 4a Yes b Records documentrng that scholarshrps and otherfrnancral assrstance are awarded on a racrally nondrscrrmrnatory basrs? 4b Yes CopIes ofall catalogues, brochures, announcements, and other ertten communIcatIons to the publIc dealIng wrth student admIssrons, programs, and scholarshrps? 4c Yes CopIes ofall materIal used by the organrzatron or on Its behalfto solIcrt contrIbutIons? 4d Yes NO Has the organrzatron publIcrzed Its racrally nondrscrrmrnatory polIcy through newspaper or broadcast medIa durIng the perIod ofsolIcrtatIon for students, or durIng the regrstratron perIod IfIt has no solIcrtatIon program, In a way that makes the polIcy known to all parts ofthe general communrty It serves? If"Yes," please descrIbe If"No," please explaIn Ifyou need more space use Part II Does the organrzatron maIntaIn the followrng? Ifyou answered "No" to any ofthe above, please explaIn Ifyou need more space, use Part II Does the organrzatron dIscrImInate by race In any way wrth respect to Students' rIghts or prIvrleges? 5a No Admrssrons polIcres? 5b No Employment of faculty or admInIstratIve staff? 5c No Scholarshrps or otherfrnancral assrstance? 5d No EducatIonal polIcres? 5e No Use offacrlItIes? 5f No Athletrc programs? 59 No Other extracurrrcular actIvrtIes? Ifyou answered "Yes" to any ofthe above, please explaIn Ifyou need more space, use Part II 5h No 6a No 6b No 6a Does the organrzatron recere any fInancral aId or assrstance from a governmental agency? Has the organrzatron's rIght to such aId ever been revoked or suspended? Ifyou answered "Yes" to eIther Ine 6a or Ine 6b, explaIn on Part II Does the organrzatron certIfy that It has compiled wrth the applIcable requrrements ofsectrons 4 01 through 4 05 of Rev Proc 75-50, 1975-2 C B 587, coverIng racral nondrscrrmrnatron? If"No," explaIn on Part II Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ. Cat No 50085D 7 Yes Schedule E (Form 990 or 990-EZ) 2013 ScheduleE (Form 990 or990EZ)2013 Page2 m Supplemental Information. PrOVIde the explanations reqUIred by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable Also complete this part to prOVIde any other additional Information (see Instructions) Return Reference Explanation Schedule E Line 3 - RaCIaIIy Nondiscriminatory Policy PUbIICIZed Schedule E Line 4 - Explanation of Records and Materials Not Maintained Schedule E Line 5 - Explanation of Organization Discrimination by Race Schedule E (Form 990 or 990-EZ) 2013 Iefile GRAPHIC print - DO NOT PROCESS Schedule J (Form 990) Department Ofme Treasury Internal ReVenue Sen/Ice As Filed Data - DLN: 93493226047094I Compensation Information OMB No 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees F- Complete if the organization answered "Yes" to Form 990, Part IV, line 23. h- Attach to Form 990. h- See separate instructions. h- Information about Schedule J (Form 990) and its instructions is at www.irs.gov [form990. Name of the organization NORTHWESTERN POLYTECHNIC UNIVERSITY 1 3 _ open to Pybllc InsPeCtlon Employer identification number 94-2933165 m Questions Regarding Compensation Yes 1a b Check the appropiate box(es) if the organization prOVIded any of the followmg to or for a person listed in Form 990, Part VII, Section A, line 1a Complete Part III to prOVIde any relevant information regarding these items I First-class or chartertravel I Housmg allowance or reSIdence for personal use Travel for companions Payments for busmess use of personal reSIdence Tax idemnification and gross-up payments Health or SOCIaI club dues or initiation fees I Discretionary spending account Personal serVIces (e g , maid, chauffeur, chef) Ifany ofthe boxes in line 1a are checked, did the organization followa written policy regarding payment or reimbursement or plOVlSlon ofall ofthe expenses described above? If"No," complete Part III to explain 1b 2 Did the organization reqUIre substantiation priorto reimbursmg or allowmg expenses incurred by all directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? 2 3 Indicate which, ifany, of the followmg the filing organization used to establish the compensation of the organization's CEO/Executive Director Check all that apply Do not check any boxes for methods used by a related organization to establish compensation ofthe CEO/Executive Director, but explain in Part III 4 No I Compensation committee I Independent compensation consultant I Written employment contract Compensation survey or study I Form 990 of other organizations I7 Approval by the board or compensation committee During the year, did any person listed in Form 990, Part VII, Section A, line 1a With respect to the filing organization or a related organization c Receive a severance payment or change-ofcontrol payment? 4a No PartICIpate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No PartICIpate in, or receive payment from, an eqUIty-based compensation arrangement? 4c No The organization? 5a No Any related organization? 5b No The organization? 6a No Any related organization? 6b No If"Yes" to any oflines 4a-c, list the persons and prOVIde the applicable amounts for each item in Part III Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9. 5 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of If"Yes," to line 5a or 5b, describe in Part III 6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of b If"Yes," to line 6a or 6b, describe in Part III 7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization prOVIde any non-fixed payments not described in lines 5 and 6? If"Yes," describe in Part III 7 No 8 Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was subject to the initial contract exception described in Regulations section 53 4958-4(a)(3)? If"Yes," describe in Part III 8 No If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 4958-6(c)? 9 No 9 For Paperwork Reduction Act Notice, see the Instructions for Form 990. C at N o 5 00 5 3T Schedule J (Form 990) 2013 Schedule J (Form 990) 2013 Page 2 m Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each indiVidual whose compensation must be reported In Schedule J, report compensation from the organization on row (I) and from related organizations, described In the instructions, on row (ii) Do not list any indiViduals that are not listed on Form 990, Part VII Note.The sum ofcolumns (B)(i)-(iii) for each listed indiVidual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts forthat indiVidual (A) Name and Title (B) Breakdown ofW-2 and/or 1099-MISC compensation (ii) Bonus & (iii) Other (i) Base incentive reportable compensation compensation compensation (C) Retirement and other deferred compensation (D) Nontaxable benefits (E) Total ofcolumns (B)(I)-(D) (1)DRWENJEN WU Dir of Busmess (i) (ii) 174,000 174,000 (2)Dr George HSleh PreSIdent (i) (ii) 204,000 204,000 (F) Compensation reported as deferred in prior Form 990 Schedule J (Form 990) 2013 ScheduIeJ (Form 990)2013 Page3 m Supplemental Information PrOVIde the Information, explanation, or descriptions reqUIred for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II Also complete this part for any additional information Ret urn Reference Expla nation Schedule J (Form 990) 2013 Iefile GRAPHIC print - DO NOT PROCESS SCHEDULE 0 (Form 990 or 990-EZ) As Filed Data - DLN:93493226047094I OMB No 1545-0047 Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on 1 3 Open to Public Form 990 or to provide any additional information. Inspection h- Attach to Form 990 or 990-EZ. h- Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Name of the organization Employer identification number NORTHWESTERN POLYTECHNIC UNIVERSITY 94-2933165 Department of the Treasury Internal Revenue Sewice 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990, Part III, Line 4d Other Program SerVIces Description OTHER PROGRAM SERVICES 4 THE OTHER PROGRAM EXPENSES PARTLY GENERATED TUITION REVENUE OF $12,138,904 FOR NORTHWESTERN POLYTECHNIC UNIVERSITY IN 2013 THIS OTHER PROGRAM EXPENSE INCLUDED THE COMPENSATION OF OFFICERS, DIRECTORS, AND KEY EMPLOYEES IN THE AMOUNT OF $292,394 THIS COMPENSATION ENABLED THE NORTHWESTERN POLYTECHNIC UNIVERSITY TO PROVIDE A UNIQUE EDUCATIONAL CULTURE AND LEARNING EXPERIENCE ENVIRONMENT FOR STUDENTS, SUCH AS KEEPING UP WITH FAST PACED CHANGES IN TECHNOLOGY AND BUSINESS WITH THESE OTHER PROGRAM EXPENSES, NORTHWESTERN POLYTECHNIC UNIVERSITY MADE SURE THAT EACH PROGRAM WAS DESIGNED FOR STUDENTS TO ACCOMPLISH SPECIFIED GOALS AND CONTRIBUTE TO COMPETENCE IN THE SUBJECT AREA IN SHORT, THESE PROCESSES ENABLED THE UNIVERSITY TO PROVIDE STUDENTS WITH A REVVARDING EDUCATIONAL EXPERIENCE Form 990, Part VI, Line 2 Description of Business or Family Relationship of Officers, Directors, Et DR GEORGE HSIEH - BROTHER IN LAW OF DR WEN JEN WU Form 990, Part VI, Line 11b Form 990 ReVIew Process NO REVIEW WAS AND WILL BE CONDUCTED BY NPU'S GOVERNING BODY Form 990, Part VI, Line 19 Other Organization Documents Publicly Available THE NORTHWESTERN POLYTECHNIC UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST IN ADDITION, OUR EXTERNAL AUDITORS HAVE HAD FULL ACCESS TO EACH OF THE DOCUMENTS