2025-04-30T12:23:38+00:00 2024-06-30 440160260 Forvis Mazars LLP 1401 50th Street Suite 350 West Des Moines IA 502665935 990 2023-07-01 420772559 DORDT UNIVERSITY DORD 7127226010 700 7TH STREET NE SIOUX CENTER IA 51250 STEPHANIE BACCAM VP OF FINANCE & RISK 7127226010 2025-04-30 true Kristin Tynon P01063388 5152230159 2025-04-30 2023 2025-03-06 01:10:19Z STEPHANIE BACCAM 700 7TH STREET NE SIOUX CENTER IA 51250 95816256 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. 26 18 1543 175 158926 2871 19573946 17674912 67205302 73896605 3200452 3986145 241471 -174198 90221171 95383464 27478740 30134352 0 29130696 29243323 91670 425089 3452057 26440939 24741799 83142045 84544563 7079126 10838901 207735760 231512773 16270344 22377171 191465416 209135602 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 65610052 30134352 58704461 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 99% 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. Dordt is ranked sixth among regional Midwest universities, according to U.S. News & World Report 2025 Best Colleges. Dordt is also ranked seventh in Best Value Schools and second in Best Undergraduate Teaching, compared to other Midwest regional universities. Niche has ranked Dordt as one of the top 40 best Christian colleges in America. 9616692 0 15351070 DORDT'S AUXILIARY OPERATIONS INCLUDES RESIDENCE AND DINING HALLS. APPROXIMATELY 1,300 UNDERGRADUATE STUDENTS RESIDE ON CAMPUS EACH SEMESTER. 75226744 true true false true false false false false true true false false false true true true false true false true false true true true false false false true true false false false false true true false false true false false false false false false false false true 2349 0 true 1543 true true true false false false false false false false false false false false X 26 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 DAN GIBSON BOARD MEMBER/VICE CHAIR 5.0 0.0 X X 0 0 0 DARYL BOUWKAMP BOARD MEMBER/SECRETARY 5.0 0.0 X X 0 0 0 EVERETT HOEKSTRA BOARD MEMBER/CHAIR 5.0 0.0 X X 0 0 0 ALBERT VISSCHER BOARD MEMBER 5.0 0.0 X 0 0 0 AMY VAN BELLE 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 DEB BROEK BOARD MEMBER (END 09/2023) 5.0 0.0 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 JOHN LEDER BOARD MEMBER 5.0 0.0 X 0 0 0 JONATHAN BLEEKER 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 LEWIS VISSCHER BOARD MEMBER 5.0 0.0 X 0 0 0 MARY VANDEN BERG BOARD MEMBER 5.0 0.0 X 0 0 0 MIKE VANDER BERG BOARD MEMBER 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 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 5.0 0.0 X 0 0 0 ERIK HOEKSTRA PRESIDENT 50.0 0.0 X 325168 0 57803 STEPHANIE BACCAM TREASURER/EXEC DIR FIN AND RISK 50.0 0.0 X 134364 0 45495 BRANDON HUISMAN VP OF ENROLLMENT & MARKETING 50.0 0.0 X 127542 0 40076 JOHN BASS DIRECTOR OF ADVANCEMENT 50.0 0.0 X 148950 0 46315 LEAH ZUIDEMA VP FOR ACADEMIC AFFAIRS 50.0 0.0 X 130094 0 60441 PAUL NEAL DIRECTOR OF CACE OPERATIONS 50.0 0.0 X 131642 0 34263 TIM VAN SOELEN DIRECTOR OF EDUCATIONAL CENTER 50.0 0.0 X 143043 0 33158 1140803 0 317551 9 false true false Vision Builders 231 20th St SW PO Box 34 Sioux Center IA 51250 Construction 5529433 Creative Dining Services 1 ROYAL PARK DR STE 3 ZEELAND MI 49464 Food Service 3935322 WDS Construction Inc 100 Tower Dr Beaver Dam WI 53916 Construction 750389 Drivestream Inc 45610 Woodland Rd Ste 150 Sterling VA 20147 Consulting 739181 Hastings & Chivetta Architects Inc 2464 West Port Plz Dr Ste 200 Saint Louis MO 63141 Architectural Services 634741 22 2249343 1423866 14001703 570401 17674912 TUITION & FEES 611600 55340255 55340255 AUXILIARY SALES AND SERVICES 611600 15192144 15192144 EDUCATIONAL SALES AND SERVICES 611600 3262493 3262493 INTEREST INCOME ON STUDENT LOANS 900099 101713 101713 0 0 0 0 73896605 3931936 3931936 0 0 54209 0 0 54209 54209 54209 0 2249343 432792 -432792 -432792 PRINTING INCOME 323100 154450 154450 CATERING INCOME 722514 4476 4476 99668 0 0 99668 258594 95383464 73896605 158926 3653021 29936455 29936455 197897 197897 581649 385942 195707 22309006 18171323 2681644 1456039 864782 712866 113596 38320 4021522 3286538 433802 301182 1466364 1186593 206156 73615 169492 3922 165570 111668 111668 425089 425089 7701423 7306613 218298 176512 480823 393588 62651 24584 331465 258160 10681 62624 6276 6276 3104189 2760137 330204 13848 2034385 1678183 90063 266139 211676 192070 18013 1593 64045 64045 3734959 3625857 109102 846757 795665 51092 SUPPLIES & PRINTING 5084685 3987369 725953 371363 MEMBERSHIP DUES 252035 103986 115982 32067 607921 559201 35345 13375 84544563 75226744 5865762 3452057 18148 64470 19685774 26132888 11899775 10537364 633329 596106 0 0 0 0 742553 655343 1445629 1944909 159166941 51825331 99321297 107341610 66136501 76262932 0 6326635 6435926 312767 373367 1213352 1167858 207735760 231512773 6788441 6969364 695868 6773524 0 0 7091651 7074111 1694384 1560172 16270344 22377171 X 112847993 122168242 78617423 86967360 191465416 209135602 207735760 231512773 X 10838901 5803440 1027845 X false true X true true true X 15655855 24944977 26215430 19573946 17674912 104065120 0 0 15655855 24944977 26215430 19573946 17674912 104065120 4917513 99147607 3259367 3675909 3621647 3171253 3931936 17660112 1304 43 2008 914 2871 7140 142574 153413 111436 102381 99668 609472 122341844 310566721 0.8104 0.8128 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 142574.0, COLUMN B - 153413.0, COLUMN C - 111436.0, COLUMN D - 102381.0, COLUMN E - 99668.0, COLUMN F - 609472.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 448 false false false 448 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY FOR FISCAL YEAR 2024, $448 OF DUES PAID TO NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (NAICU) WERE USED FOR LOBBYING. 66392986 2440700 8649258 1019326 1671178 74792440 59142707 1654876 6756727 1029523 131801 66392986 67719593 3769621 -11492779 853728 59142707 49821986 2245160 16555867 693666 209754 67719593 48061109 1331464 1009753 580340 49821986 0.324 0.33 0.346 false false 1679962 1679962 133591690 45118364 88473326 6512525 3209041 3303484 5675641 3436240 2239401 11707123 61686 11645437 107341610 US GOVT GRANTS REFUNDABLE 615046 STUDENT AND OTHER DEPOSITS 781153 ANNUITIES PAYABLE 163973 1560172 X 72513189 5803440 1460637 7264077 65249112 30134352 30134352 95383464 54843003 432792 432792 54410211 30134352 30134352 84544563 Schedule D, Part V, Line 4 Intended uses of endowment funds 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 FIN 48 (ASC 740) footnote 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 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 8519 ENDOWED SCHOLARSHIPS - 1019326 FUNDRAISING EXPENSES - 432792 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 30134352 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 432792 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 30134352 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY 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 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE UNIVERSITY PARTICIPATES IN FEDERAL FINANCIAL AID PROGRAMS THROUGH THE DEPARTMENT OF EDUCATION. true East Asia and the Pacific 0 0 Grantmaking 38584 Europe (Including Iceland and Greenland) 0 0 Grantmaking 153188 South America 0 0 Grantmaking 6125 0 0 0 0 0 0 197897 0 197897 SCHOLARSHIPS East Asia and the Pacific 4 38584 CREDIT ACCT SCHOLARSHIPS Europe (Including Iceland and Greenland) 15 153188 CREDIT ACCT SCHOLARSHIPS South America 1 6125 CREDIT ACCT false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds 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 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC -Accrual EUROPE (INCLUDING ICELAND AND GREENLAND) -Accrual SOUTH AMERICA -Accrual X true WESTFALL GROUP INC 75 14th St Ne Ste 3050 Atlanta GA 30309 false 425089 -425089 0 425089 -425089 PRESIDENT'S WEEKEND 2249343 2249343 0 154495 154620 86148 37529 0 0 2249343 2249343 0 154495 154620 86148 37529 432792 -432792 true Endowed Scholarships 530 1019326 Institutional Scholarships 1551 28917129 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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 325168 0 0 0 0 0 22235 0 35568 0 382971 0 0 0 STEPHANIE BACCAM TREASURER/EXEC DIR FIN AND RISK 134364 0 0 0 0 0 7076 0 38419 0 179859 0 0 0 JOHN BASS DIRECTOR OF ADVANCEMENT 148950 0 0 0 0 0 11356 0 34959 0 195265 0 0 0 LEAH ZUIDEMA VP FOR ACADEMIC AFFAIRS 130094 0 0 0 0 0 9847 0 50594 0 190535 0 0 0 TIM VAN SOELEN DIRECTOR OF EDUCATIONAL CENTER 143043 0 0 0 0 0 10594 0 22564 0 176201 0 0 0 BRANDON HUISMAN VP OF ENROLLMENT & MARKETING 127542 0 0 0 0 0 7774 0 32302 0 167618 0 0 0 PAUL NEAL DIRECTOR OF CACE OPERATIONS 131642 0 0 0 0 0 2818 0 31445 0 165905 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use ERIK HOEKSTRA, PRESIDENT OF DORDT UNIVERSITY, IS PROVIDED HOUSING THAT MEETS THE REQUIREMENTS OF IRC SECTION 119 AND THEREFORE IS NOT INCLUDED ON HIS W-2 AS TAXABLE COMPENSATION. Schedule J, Part I, Line 1a Personal services ERIK HOEKSTRA, PRESIDENT OF DORDT UNIVERSITY, IS PROVIDED 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 123000 MERIT BASED PAY UNIVERSITY EXPENSES NA N/A 45500 PARTICIPATION PAY UNIVERSITY EXPENSES NA N/A 22860 GENERAL SCHOLARSHIPS PAY UNIVERSITY EXPENSES NA N/A 1000 NEED BASED PAY UNIVERSITY EXPENSES SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 235154 INVESTMENT FEES false COMPENSATION PAID TO FAMILY MEMBERS OF BOARD MEMBERS Family Member of Board Member 209428 COMPENSATION false X 10 570401 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - THE UNIVERSITY IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). Form 990, Part VI, 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, Line 1a Delegate broad authority to a committee 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, Line 6 Classes of members or stockholders 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, Line 7a Members or stockholders electing members of governing body 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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 OCCURS ANNUALLY. Form 990, Part VI, Line 19 Required documents available to the public 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 VIII, Line 11d Other Miscellaneous Revenue ALL OTHER REVENUE - Total Revenue: 99668, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 99668; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 8519; ENDOWED SCHOLARSHIPS - 1019326;