2022-04-26T09:59:57-05:00 2021-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2020-07-01 420772559 DORDT UNIVERSITY % STEPHANIE BACCAM DORD 7127226010 700 7TH STREET NE SIOUX CENTER IA 51250 STEPHANIE BACCAM VP OF FINANCE AND RI 7127226010 2022-05-15 true Stephanie Baccam 999009999 Michael J Engle P00482834 8162216300 2022-05-15 2 2020 2022-09-23 18:48:47Z STEPHANIE BACCAM 700 7TH STREET NE SIOUX CENTER IA 51250 86856600 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. 23 17 1410 170 67248 43 15655855 24944977 51814424 56484025 3276627 3870118 212810 220661 70959716 85519781 20715207 23820432 0 0 24225158 25161546 182633 53000 2421824 18429161 17263463 63552159 66298441 7407557 19221340 163339579 189965325 21284453 15720847 142055126 174244478 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 51392756 23820432 44961825 SEE SCHEDULE O 7724823 0 11589448 DORDT'S AUXILIARY OPERATIONS INCLUDES RESIDENCE AND DINING HALLS. APPROXIMATELY 1,200 UNDERGRADUATE STUDENTS RESIDE ON CAMPUS EACH SEMESTER. 59117579 true true false true false false false false false true true false false false true true true false true false false false true true false false false false true true false false false false true false false false true false false false false true true false false false true 157 0 true 1410 true true true false false false false false false false false false false false X 23 17 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 260738 0 66667 JOHN BAAS DIRECTOR OF ADVANCEMENT 50.0 0.0 X 138805 0 41819 HOWARD WILSON VICE PRESIDENT - OPERATIONS 50.0 0.0 X 119743 0 30958 LEAH ZUIDEMA VP FOR ACADEMIC AFFAIRS 50.0 0.0 X 110771 0 37191 TIM VAN SOELEN PROFESSOR OF EDUCATION 50.0 0.0 X 110207 0 37554 STEPHANIE BACCAM TREASURER/EXEC DIR FIN & RISK 50.0 0.0 X 107669 0 22095 BILL ELGERSMA PROFESSOR OF ENGLISH 50.0 0.0 X 108132 0 18735 DEB BROEK BOARD MEMBER/CHAIR 5.0 0.0 X X 0 0 0 BRENT DISSELKOEN BOARD MEMBER/SECRETARY 5.0 0.0 X X 0 0 0 DARYL BOUWKAMP BOARD MEMBER 5.0 0.0 X 0 0 0 REV ALLEN BRUMMEL BOARD MEMBER 5.0 0.0 X 0 0 0 CHERY DE BOER BOARD MEMBER 5.0 0.0 X 0 0 0 BRIAN DIJKEMA BOARD MEMBER 5.0 0.0 X 0 0 0 KIM DOOYEMA BOARD MEMBER/VICE CHAIR 5.0 0.0 X X 0 0 0 REV GLENN GERDES BOARD MEMBER 5.0 0.0 X 0 0 0 DAN GIBSON BOARD MEMBER 5.0 0.0 X 0 0 0 REV MATTHEW HAAN BOARD MEMBER 5.0 0.0 X 0 0 0 JOHN LEDER BOARD MEMBER 5.0 0.0 X 0 0 0 REV JOHN LEE BOARD MEMBER 5.0 0.0 X 0 0 0 RICHARD MOUW BOARD MEMBER 5.0 0.0 X 0 0 0 SALOME NENGEAN BOARD MEMBER 5.0 0.0 X 0 0 0 REV DAVID SMIT BOARD MEMBER 5.0 0.0 X 0 0 0 REV MICHAEL TEN HAKEN BOARD MEMBER 5.0 0.0 X 0 0 0 KELLY TIEN BOARD MEMBER 5.0 0.0 X 0 0 0 AMY VANDER HAAG BOARD MEMBER 5.0 0.0 X 0 0 0 BETH TE GROTENHUIS 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 JEREMY VAN ESSEN BOARD MEMBER 5.0 0.0 X 0 0 0 CARLOS BAHENA BOARD MEMBER 5.0 0.0 X 0 0 0 REV RUSSELL HERMAN BOARD MEMBER 5.0 0.0 X 0 0 0 MATTHEW DEHAAN BOARD MEMBER 5.0 0.0 X 0 0 0 EVERETTE HOEKSTRA BOARD MEMBER 5.0 0.0 X 0 0 0 956065 0 255019 7 false true false HOOGENDOORN CONSTRUCTION 47895 US HWY 18 CANTON SD 57013 CONSTRUCTION 330661 CREATIVE DINING SERVICES 1 ROYAL PARK DR STE 3 ZEELAND MI 49464 DINING SERVICES 2234345 HASTINGS AND CHIVETTA ARCHITECTS 2464 West Port Plx Dr Ste 200 ST LOUIS MO 63141 ARCHITECTURAL SVCS 436935 Ellucian 62578 Collections Center Dr CHICAGO IL 606930625 erp/software/maint 236282 Voltage Creative LLC 523 Walnut St KANSAS CITY MO 64106 digital marketing 175894 8 7328408 17616569 1095858 24944977 Tuition & Fees 611600 43857961 43857961 Auxiliary Sales and services 611600 11522200 11522200 Educational Sales and Services 611600 991689 991689 Interest Income on Student Loans 900099 112175 112175 56484025 3675909 3675909 0 0 0 0 0 0 1309109 221919 1336819 -27710 221919 194209 194209 0 0 0 0 0 0 0 0 0 Printing Income 323100 66203 66203 CATERING INCOME 722514 1045 1045 All Other Misc Revenue 900099 153413 153413 153413 153413 220661 85519781 56484025 67248 4023531 0 23813807 23813807 6625 6625 0 458807 295314 163493 0 18857912 15159005 2466998 1231909 707409 588875 82372 36162 3923457 3252478 401837 269142 1213961 977122 172044 64795 0 62171 38010 24161 60855 60855 0 53000 53000 0 4566553 4322580 140766 103207 414037 325915 56988 31134 271933 200706 15806 55421 0 2340 2340 2352119 2177403 172356 2360 1456964 1313513 36872 106578 0 106244 104304 1906 35 231360 227718 3642 0 3009630 2899065 110565 596615 505329 91286 Supplies & Printing 3485831 2763843 444118 277870 Membership Dues 225823 89124 111688 25011 _ 0 _ 0 420988 349817 69464 1707 66298441 59117579 4759038 2421824 7958 16473 7050048 14675674 7103091 11401180 389093 886121 0 0 0 0 0 0 405019 433600 49197 387902 131015499 43242797 89439863 87772702 49976920 65815190 0 0 7516935 7179429 0 0 1401455 1397054 163339579 189965325 3017724 4023115 0 0 651036 660831 8375000 0 0 0 0 0 142975 7126080 4000000 0 5097718 3910821 21284453 15720847 X 99785719 110464486 42269407 63779992 142055126 174244478 163339579 189965325 X 19221340 12882916 -9002 94098 X false true X true true true X 10762022 9676424 12810280 15655855 24944977 73849558 0 0 10762022 9676424 12810280 15655855 24944977 73849558 4430778 69418780 2403244 2416272 2351024 3259367 3675909 14105816 20579 5282 2295 1304 43 29503 118580 331096 142574 153413 745663 88730540 262166630 0.78236 0.75918 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 347 false false false 347 false SCHEDULE C, PART II-B, LINE 1F FOR FISCAL YEAR 2021, $347 OF DUES PAID TO NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (NAICU) WERE USED FOR LOBBYING. 49612232 2245160 16555867 693666 67719593 48061109 1331464 1009753 580340 209754 49612232 44133818 2602876 2544737 957618 262704 48061109 40990426 1242200 3428385 429071 1098122 44133818 35397974 1925348 5116622 446463 840055 163000 40990426 0.33670 0.26960 0.39370 false false 1627791 1627791 118244245 37154259 81089986 4404413 2657061 1747352 5396915 3402956 1993959 1342135 28521 1313614 87772702 0 US Govt Grants Refundable 1568633 Student and Other deposits 2049342 Annuities Payable 292846 3910821 75247011 12882916 123528 13006444 62240567 23279214 23279214 85519781 43048659 29432 29432 43019227 23279214 23279214 66298441 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 $ 123,528 SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS $ 23,279,214 SCHEDULE D, PART XII, LINE 2D LOAN CANCELLATIONS AND WRITE OFFS $ 29,432 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 23,279,214 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 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY ABROAD PROGRAM 6625 0 0 0 0 6625 6625 SCHOLARSHIPS Europe (Including Iceland and Greenland) 1 6625 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 75 14TH ST NE SUITE 3050 ATLANTA GA 30309 EVENT COORDINATOR false 0 53000 0 0 53000 0 true ENDOWED SCHOLARSHIPS 342 693666 INSTITUTIONAL SCHOLARSHIPS 1370 22578923 HIGHER EDUCATION EMERGENCY RELIEF FUND 581 541218 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 false false false false false false false false false ERIK HOEKSTRA PRESIDENT 259585 0 0 0 1153 0 21757 0 44910 0 327405 0 0 0 JOHN BAAS DIRECTOR OF ADVANCEMENT 138805 0 0 0 0 0 12291 0 29528 0 180624 0 0 0 HOWARD WILSON VICE PRESIDENT - OPERATIONS 119743 0 0 0 0 0 8270 0 22688 0 150701 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. 130000 MERIT BASED PAY COLLEGE EXPENSES 62500 CO-CURRICULAR ACTIVITIES PAY COLLEGE EXPENSES 25340 GENERAL SCHOLARSHIPS PAY COLLEGE EXPENSES 4900 NEED BASED PAY COLLEGE EXPENSES X 17 1095858 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 1,500 STUDENTS FROM 20+ 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. ACCORDING TO US NEWS AND WORLD REPORT RANKINGS, DORDT IS THE FIFTH BEST REGIONAL UNIVERSITY IN THE MIDWEST. DORDT ALSO TIED FOR THE SECOND MOST INNOVATIVE IN THE MIDWEST AS WELL AS THE SECOND BEST UNDERGRADUATE TEACHING UNIVERSITY. THE WALL STREET JOURNAL HAS ALSO RANKED DORDT NO. 1 IN THE NATION FOR STUDENT ENGAGEMENT SIX YEARS IN A ROW. 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 OF THE CHRISTIAN REFORMED CHURCH. FORM 990, PART VI, SECTION A, LINE 7A FOURTEEN MEMBERS OF THE BOARD OF TRUSTEES ARE ELECTED BY THE REGIONAL CLASSIS FROM AMONG THEIR MEMBERS INCLUDING THE FOLLOWING: 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 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 123,528 LOAN CANCELLATIONS AND WRITE OFFS (29,432) --------- 94,096 CHARITABLE REMAINDER TRUST (2) CHARITABLE TRUST IA DORDT UNIV true false false false false false false false false false false false false false false false false false false false