2024-05-01T09:32:27-05:00 2023-06-30 FORVIS LLP 1551 N WATERFRONT PKWY WICHITA KS 67206 990 2022-07-01 420772559 DORDT UNIVERSITY % STEPHANIE BACCAM DORD 7127226010 700 7TH STREET NE SIOUX CENTER IA 51250 Stephanie Baccam VP OF FINANCE & RISK 7127226010 2024-05-15 true Stephanie Baccam 999009999 Shawnell Linot P01663908 3162652811 2024-05-15 3 2022 2023-04-26 12:10:37Z STEPHANIE BACCAM 700 7TH STREET NE SIOUX CENTER IA 51250 90221171 false X WWW.DORDT.EDU X 1955 IA DORDT UNIVERSITY WAS FOUNDED IN 1955 AND PROVIDES CHRIST-CENTERED EDUCATION FOR STUDENTS, ALUMNI, AND THE BROADER COMMUNITY. 25 18 1474 170 139090 2638 26215430 19573946 61166365 67205302 3656236 3200452 224230 241471 91262261 90221171 26106358 27478740 0 0 25868316 29130696 246493 91670 3068512 20731807 26440939 72952974 83142045 18309287 7079126 194330797 207735760 16154765 16270344 178176032 191465416 X AS AN INSTITUTION OF HIGHER EDUCATION COMMITTED TO THE REFORMED CHRISTIAN PERSPECTIVE, DORDT UNIVERSITY EQUIPS STUDENTS, ALUMNI, AND THE BROADER COMMUNITY TO WORK EFFECTIVELY TOWARD CHRIST-CENTERED RENEWAL IN ALL ASPECTS OF CONTEMPORARY LIFE. false false 65434065 27478740 53467073 SEE SCHEDULE O 9302335 0 13877319 DORDT'S AUXILIARY OPERATIONS INCLUDES RESIDENCE AND DINING HALLS. APPROXIMATELY 1,300 UNDERGRADUATE STUDENTS RESIDE ON CAMPUS EACH SEMESTER. 74736400 true true false true false false false false false true true false false false true true true false true false true false true true false false false false true true false false false false true true false false true false false false false true true true false false true 186 0 true 1474 true true true false false false false false false false false false false false X 25 18 false false false false true true false true true false false true true true true true true true false false X STEPHANIE BACCAM 7127226010 700 7TH STREET NE SIOUX CENTER IA 51250 X ERIK HOEKSTRA PRESIDENT 50.0 0.0 X 280362 0 64179 JOHN BAAS DIRECTOR OF ADVANCEMENT 50.0 0.0 X 139873 0 43867 LEAH ZUIDEMA VP FOR ACADEMIC AFFAIRS 50.0 0.0 X 120490 0 62221 TIM VAN SOELEN DIRECTOR OF EDUCATIONAL CENTER 50.0 0.0 X 134267 0 30050 STEPHANIE BACCAM TREASURER/EXEC DIR FIN AND RIS 50.0 0.0 X 117315 0 42929 HOWARD WILSON VP FOR UNIVERSITY OPERATIONS 50.0 0.0 X 118575 0 32661 BRANDON HUISMAN VP OF ENROLLMENT & MARKETING 50.0 0.0 X 111705 0 36753 DEB BROEK BOARD MEMBER/CHAIR 5.0 0.0 X X 0 0 0 JOHN LEDER BOARD MEMBER 5.0 0.0 X 0 0 0 JONATHAN BLEEKER BOARD MEMBER 5.0 0.0 X 0 0 0 AMY VAN BELLE BOARD MEMBER 5.0 0.0 X 0 0 0 ALBERT VISSCHER BOARD MEMBER 5.0 0.0 X 0 0 0 ANDY WESTMORELAND BOARD MEMBER 5.0 0.0 X 0 0 0 BETH TE GROTENHUIS BOARD MEMBER 5.0 0.0 X 0 0 0 CARLOS BAHENA BOARD MEMBER 5.0 0.0 X 0 0 0 DAN GIBSON BOARD MEMBER 5.0 0.0 X 0 0 0 DARYL BOUWKAMP BOARD MEMBER 5.0 0.0 X 0 0 0 EVERETT HOEKSTRA BOARD MEMBER/VICE CHAIR 5.0 0.0 X X 0 0 0 GAWEN ZOMERMAAND BOARD MEMBER 5.0 0.0 X 0 0 0 JEREMY VAN ESSEN BOARD MEMBER 5.0 0.0 X 0 0 0 KEITH KORTHUIS BOARD MEMBER 5.0 0.0 X 0 0 0 KELLY TIEN BOARD MEMBER 5.0 0.0 X 0 0 0 MIKE VANDER BERG BOARD MEMBER 5.0 0.0 X 0 0 0 REV GLENN GERDES BOARD MEMBER (END 09/2022) 5.0 0.0 X 0 0 0 REV MATTHEW DEHAAN BOARD MEMBER 5.0 0.0 X 0 0 0 REV MATTHEW HAAN BOARD MEMBER 5.0 0.0 X 0 0 0 REV MICHAEL TEN HAKEN BOARD MEMBER 5.0 0.0 X 0 0 0 REV RUSSELL HERMAN BOARD MEMBER 5.0 0.0 X 0 0 0 REV SAM GUTIERREZ BOARD MEMBER (BEG 10/2022) 5.0 0.0 X 0 0 0 REV TIM KUPERUS BOARD MEMBER 5.0 0.0 X 0 0 0 RICHARD BROUWER BOARD MEMBER 5.0 0.0 X 0 0 0 SARAH ZYLSTRA BOARD MEMBER 5.0 0.0 X 0 0 0 TAMARA HEIBULT BOARD MEMBER (BEG 10/2022) 5.0 0.0 X 0 0 0 1022587 0 312660 8 false true false CREATIVE DINING SERVICES 1 ROYAL PARK DR STE 3 ZEELAND MI 49464 FOOD SERVICE 3650378 WEST BRANCH CONSTRUCTION 3865 320TH ST BOYDEN IA 51234 CONSTRUCTION 2683772 CLARK PRODUCTIONS INC 1095 WINDWARD RIDGE PKWY STE 200 ALPHARETTA GA 30005 AUDIO/VISUAL 837722 SYNERGI PARTNERS INC PO BOX 5599 FLORENCE SC 29502 CONSULTING 581012 FIRM FOUNDATION CONCRETE PO BOX 164 SIOUX CENTER IA 51250 CONSTRUCTION 1319473 23 1347251 18226695 469286 19573946 TUITION & FEES 611600 50590042 50590042 AUXILIARY SALES AND SERVICES 611600 13738229 13738229 EDUCATIONAL SALES AND SERVICES 611600 2770194 2770194 INTEREST INCOME ON STUDENT LOANS 900099 106837 106837 67205302 3171253 3171253 0 0 0 0 0 0 29199 29199 29199 29199 0 0 0 0 0 0 0 0 0 PRINTING INCOME 323100 137176 137176 CATERING INCOME 722514 1914 1914 ALL OTHER MISC REVENUE 900099 102381 102381 102381 102381 241471 90221171 67205302 139090 3302833 X 0 27133206 27133206 345534 345534 0 531215 352471 178744 0 21751436 17831770 2511119 1408547 796884 660804 100278 35802 4649825 3806964 507752 335109 1401336 1144994 190667 65675 0 78430 8844 67884 1702 64178 64178 0 91670 91670 0 10458512 10211830 147897 98785 437670 357123 48249 32298 342201 256773 10846 74582 0 7897 7897 2792598 2595677 181570 15351 1938371 1516286 121244 300841 0 213537 193333 19028 1176 43887 43887 0 3357701 3258353 99348 674981 628601 46380 SUPPLIES & PRINTING 5072305 3999237 684099 388969 MEMBERSHIP DUES 258003 97438 133073 27492 - 0 - 0 700668 637849 51050 11769 83142045 74736400 5337133 3068512 15644 18148 21009952 19685774 13482376 11899775 688649 633329 0 0 0 0 0 0 647459 742553 1590478 1445629 149058658 49737361 91298953 99321297 57361310 66136501 0 0 6683080 6326635 237167 312767 1315729 1213352 194330797 207735760 4819288 6788441 0 0 759408 695868 0 0 0 0 0 0 7108973 7091651 0 0 3467096 1694384 16154765 16270344 X 109771407 112847993 68404625 78617423 178176032 191465416 194330797 207735760 X 7079126 3973136 1204075 1033047 X false true X true true true X 12810280 15655855 24944977 26215430 19573946 99200488 0 0 12810280 15655855 24944977 26215430 19573946 99200488 4807371 94393117 2351024 3259367 3675909 3621647 3171253 16079200 2295 1304 43 2008 914 6564 331096 142574 153413 111436 102381 840900 116127152 288782169 0.81284 0.79950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 426 false false false 426 false SCHEDULE C, PART II-B, LINE 1F FOR FISCAL YEAR 2023, $426 OF DUES PAID TO NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (NAICU) WERE USED FOR LOBBYING. 59142707 1654876 6756727 1029523 131801 66392986 67719593 3769621 -11492779 853728 59142707 49612232 2245160 16555867 693666 67719593 48061109 1331464 1009753 580340 209754 49612232 44133818 2602876 2544737 957618 262704 48061109 0.33200 0.33800 0.33000 false false 1627791 1627791 126370328 42252527 84117801 6484874 2992813 3492061 6519763 4441389 2078374 8055901 50631 8005270 99321297 0 US GOVT GRANTS REFUNDABLE 784378 STUDENT AND OTHER DEPOSITS 705988 ANNUITIES PAYABLE 204018 1694384 67748614 3973136 1033047 5006183 62742431 27478740 27478740 90221171 55663305 55663305 27478740 27478740 83142045 SCHEDULE D, PART V, LINE 4 THE COLLEGE'S ENDOWMENT IS USED TO PROVIDE SCHOLARSHIPS FOR STUDENTS AND MONEY FOR GENERAL OPERATIONS OF THE UNIVERSITY. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $ 3,524 ENDOWED SCHOLARSHIPS $ 1,029,523 SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS $ 27,478,740 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 27,478,740 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN THE UNIVERSITY CATALOG AND ON THE UNIVERSITY'S WEBSITE. ANY SOLICITATION FOR STUDENTS OR EMPLOYMENT INCLUDES THE UNIVERSITY'S RACIALLY NONDISCRIMINATORY POLICY. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY PARTICIPATES IN FEDERAL FINANCIAL AID PROGRAMS THROUGH THE DEPARTMENT OF EDUCATION. true East Asia and the Pacific 0 0 Grantmaking 89944 Europe (Including Iceland and Greenland) 0 0 Grantmaking 204921 Central America and the Caribbean 0 0 Grantmaking 8822 Sub-Saharan Africa 0 0 Grantmaking 36297 South America 0 0 Grantmaking 5550 0 0 0 0 345534 345534 SCHOLARSHIPS East Asia and the Pacific 8 89944 CREDIT ACCT SCHOLARSHIPS Europe (Including Iceland and Greenland) 22 204921 CREDIT ACCT SCHOLARSHIPS Central America and the Caribbean 1 8822 CREDIT ACCT SCHOLARSHIPS Sub-Saharan Africa 5 36297 CREDIT ACCT SCHOLARSHIPS South America 1 5550 CREDIT ACCT false false false false false false SCHEDULE F, PART I, LINE 2 THE FINANICAL AID DIRECTOR DETERMINES AND MONITORS THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES. SCHOLARSHIPS ARE APPLIED TO TUITION ACCOUNTS AND QUALIFIED EDUCATION EXPENSES. Schedule F, Part I, Line 3, column (F) The organization uses the accrual method of accounting. X true WESTFALL GROUP INC 75 14TH ST NE SUITE 3050 ATLANTA GA 30309 EVENT COORDINATOR false 91670 0 91670 0 true ENDOWED SCHOLARSHIPS 504 1027523 INSTITUTIONAL SCHOLARSHIPS 1459 26105683 SCHEDULE I, PART I, LINE 2 THE FINANCIAL AID DIRECTOR DETERMINES THE USE OF GRANTS AND SCHOLARSHIPS WHICH ARE APPLIED TO STUDENT ACCOUNTS FOR TUITION AND QUALIFIED EDUCATION EXPENSES. THEY ARE AWARDED BASED ON THE FUNDING CRITERIA OUTLINED BY FAFSA. X X true true X X X X false false false false false false false false false ERIK HOEKSTRA PRESIDENT 280362 0 0 0 0 0 20579 0 43600 0 344541 0 0 0 STEPHANIE BACCAM TREASURER/EXEC DIR FIN AND RIS 117315 0 0 0 0 0 6192 0 36737 0 160244 0 0 0 HOWARD WILSON VP FOR UNIVERSITY OPERATIONS 118575 0 0 0 0 0 7225 0 25436 0 151236 0 0 0 JOHN BAAS DIRECTOR OF ADVANCEMENT 139873 0 0 0 0 0 10657 0 33210 0 183740 0 0 0 LEAH ZUIDEMA VP FOR ACADEMIC AFFAIRS 120490 0 0 0 0 0 9112 0 53109 0 182711 0 0 0 TIM VAN SOELEN DIRECTOR OF EDUCATIONAL CENTER 134267 0 0 0 0 0 9683 0 20367 0 164317 0 0 0 SCHEDULE J, PART I, LINE 1A ERIK HOEKSTRA, PRESIDENT OF DORDT UNIVERSITY, IS PROVIDED HOUSING AND HOUSEKEEPING SERVICES FOR THE RESIDENCE THAT MEETS THE REQUIREMENTS OF IRC SECTION 119 AND THEREFORE IS NOT INCLUDED ON HIS W-2 AS TAXABLE COMPENSATION. NA N/A 116845 MERIT BASED PAY COLLEGE EXPENSES NA N/A 57000 PARTICIPATION PAY COLLEGE EXPENSES NA N/A 24000 GENERAL SCHOLARSHIPS PAY COLLEGE EXPENSES NA N/A 500 NEED BASED PAY COLLEGE EXPENSES AMERICAN STATE BANK SUBSTANTIAL CONTRIBUTOR 223587 INVESTMENT FEES false X 14 469286 FAIR MARKET VALUE false true false SCHEDULE M, PART I, COLUMN B THE UNIVERSITY IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). FORM 990, PART III, LINE 4A DORDT CURRENTLY SERVES OVER 1,800 STUDENTS FROM 30+ COUNTRIES. ITS ACADEMIC OFFERINGS INCLUDE VARIOUS UNDERGRADUATE PROGRAMS AS WELL AS ONLINE STUDIES, GRADUATE PROGRAMS, AND PROFESSIONAL-TECHNICAL ASSOCIATE DEGREES. WITHIN SIX MONTHS OF GRADUATION 98% OF STUDENTS ARE EMPLOYED OR IN GRAD SCHOOL. DORDT'S OTHER AREAS THAT SUPPORT THESE PROGRAM INCLUDE ACADEMIC SUPPORT, STUDENT SERVICES, AUXILIARY SERVICES (STUDENT HOUSING), AND RESEARCH. ACCORDING TO US NEWS AND WORLD REPORT RANKINGS, DORDT IS TIED FOR THE NINTH BEST REGIONAL UNIVERSITY IN THE MIDWEST. DORDT ALSO TIED FOR THE THIRD MOST INNOVATIVE IN THE MIDWEST AS WELL AS THE FOURTH BEST UNDERGRADUATE TEACHING UNIVERSITY. THE WALL STREET JOURNAL ALSO RANKED DORDT NO. 1 IN THE NATION FOR STUDENT ENGAGEMENT SIX YEARS IN A ROW FROM 2017 TO 2022. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS COMPRISED OF SEVEN TO TEN VOTING MEMBERS FROM THE BOARD OF TRUSTEES AND THE PRESIDENT INCLUDING THE OFFICERS OF THE BOARD, THE CHAIRS OF BOARD STANDING COMMITTEES AND FOUR ADDITIONAL BOARD MEMBERS SELECTED BY THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE HAS THE DUTY TO MAKE RECOMMENDATIONS TO THE BOARD OF TRUSTEES AND OTHER ACTS THAT ARE IN THE BEST INTEREST OF THE UNIVERSITY, INCLUDING MAKING DECISIONS WHICH CANNOT BE PRUDENTLY WITHHELD UNTIL THE NEXT MEETING OF THE BOARD OF TRUSTEES AND OVERSIGHT OF THE EXECUTIVE COMPENSATION PROCESS. CERTAIN ACTIONS ARE RESERVED TO THE FULL BOARD OF TRUSTEES AS OUTLINED IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 1B AND SCHEDULE L, PART III Children of board members attending Dordt receive scholarships awarded based on the same qualifications as all other students applying for scholarships at Dordt. They do not receive preferential aid. FORM 990, PART VI, SECTION A, LINE 6 THE COLLEGE'S MEMBERS CONSIST OF THE SOCIETY MADE UP OF CONFESSING MEMBERS WITHIN THE FOLLOWING NINETEEN REGIONAL CLASSES OF THE CHRISTIAN REFORMED CHURCH: LAKE SUPERIOR, MINNKOTA, NORTH CENTRAL IOWA, HEARTLAND, CENTRAL PLAINS, IAKOTA, CALIFORNIA SOUTH, GREATER LOS ANGELES, CENTRAL CALIFORNIA, COLUMBIA, PACIFIC NORTHWEST, NORTHERN CASCADES, ARIZONA, RED MESA, ROCKY MOUNTAIN, YELLOWSTONE, WISCONSIN, EASTERN CANADA, AND WESTERN CANADA. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES RECOMMENDS UP TO FOURTEEN MEMBERS FROM THE FOLLOWING COMBINED CLASSES TO SERVE ON THE BOARD: LAKE SUPERIOR, MINNKOTA, NORTH CENTRAL IOWA, HEARTLAND, CENTRAL PLAINS, IAKOTA, CALIFORNIA SOUTH/GREATER LOS ANGELES, CENTRAL CALIFORNIA, COLUMBIA/PACIFIC NORTHWEST/NORTHERN CASCADES, ARIZONA/RED MESA, ROCKY MOUNTAIN/YELLOWSTONE, WISCONSIN, EASTERN CANADA, AND WESTERN CANADA. THEY ARE THEN APPROVED BY A VOTE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS AND CONCERNS THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING THE 990. ANY QUESTIONS AND CONCERNS THE FINANCE COMMITTEE HAVE ARE ADDRESSED AND ANY CONCERNS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY'S CONFLICT OF INTEREST POLICY COVERS THE BOARD OF TRUSTEES AND OFFICERS. EACH BOARD TRUSTEE AND OFFICER IS REQUIRED TO ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. ANY CONFLICTS OF INTEREST MUST BE DISCLOSED AND THE EXECUTIVE COMMITTEE WILL TAKE APPROPRIATE ACTION IN DEALING WITH ANY CONFLICTS SO DISCLOSED. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD TRUSTEE OR OFFICER WILL WITHDRAW FROM ANY DISCUSSION AND ABSTAIN FROM VOTING ON ANY MATTERS WHERE HIS/HER PERSONAL INTEREST MAY BE INVOLVED. ANY CONFLICT OF INTEREST REPORT IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE PRESIDENT IS DETERMINED USING COMPARABILITY DATA AND IS APPROVED BY THE BOARD OF TRUSTEES ON AN ANNUAL BASIS. COMPENSATION LEVELS SHOULD BE COMPARABLE TO SIMILAR POSITIONS WITHIN EDUCATIONAL INSTITUTIONS WITH SIMILAR CHARACTERISTICS AS DORDT UNIVERSITY. THE DECISION IS DOCUMENTED BY THE BOARD CHAIR AND SENT TO HUMAN RESOURCES. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2021. FORM 990, PART VI, SECTION C, LINE 19 DORDT MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE BUSINESS OFFICE. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 3,524 ENDOWED SCHOLARSHIPS 1,029,523 --------- 1,033,047 FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL SERVICES TOTAL FEES:1636376 FORM 990 PART IX LINE 11G DESCRIPTION:OFF CAMPUS PROGRAM FEES TOTAL FEES:612489 FORM 990 PART IX LINE 11G DESCRIPTION:DINING HALL CONTRACT TOTAL FEES:3812623 FORM 990 PART IX LINE 11G DESCRIPTION:GRANT SUB-AWARD DISTRIBUTION TOTAL FEES:4397024 CHARITABLE REMAINDER TRUST (2) CHARITABLE TR IA DORDT UNIV true true false false false false false false false false false false false false false false false false false false CHARITABLE REMAINDER TRUST A 7504 CASH