2021-04-21T10:49:02-05:00 2020-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2019-07-01 420772559 DORDT UNIVERSITY % STEPHANIE BACCAM DORD 7127226010 700 7TH STREET NE SIOUX CENTER IA 51250 STEPHANIE BACCAM VP OF FINANCE & RISK 7127226010 2021-05-17 true Michael J Engle P00482834 8162216300 2019 2022-09-23 18:48:47Z STEPHANIE BACCAM 700 7TH STREET NE SIOUX CENTER IA 51250 72072026 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. 24 19 1480 170 70236 1304 12810280 15655855 52112053 51814424 2524173 3276627 331096 212810 67777602 70959716 19287205 20715207 0 0 23268719 24225158 0 182633 3066374 18701884 18429161 61257808 63552159 6519794 7407557 158145607 163339579 21409362 21284453 136736245 142055126 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 48361667 20715207 42656059 SEE SCHEDULE O 7406274 0 9228601 DORDT'S AUXILIARY OPERATIONS INCLUDES RESIDENCE AND DINING HALLS. APPROXIMATELY 1,200 UNDERGRADUATE STUDENTS RESIDE ON CAMPUS EACH SEMESTER. 55767941 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 true false false false false false false true false false false true false false false false true true false false false true 186 0 true 1480 true true true false false false false false false false false false false false X 24 19 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 251979 0 51359 JOHN BAAS DIRECTOR OF ADVANCEMENT 50.0 0.0 X 134376 0 43105 ERIC FORSETH PROVOST 50.0 0.0 X 137416 0 31104 NATHAN TINTLE PROFESSOR OF STATISTICS 50.0 0.0 X 122278 0 38451 HOWARD WILSON VICE PRESIDENT - OPERATIONS 50.0 0.0 X 124503 0 31669 STEPHANIE BACCAM TREASURER/EXEC DIR FIN & RISK 50.0 0.0 X 99178 0 31239 DOUGLAS DEBOER PROFESSOR OF ENGINEERING 50.0 0.0 X 113519 0 3952 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 GERALD REINSMA 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 JERRY VAN VLIET BOARD MEMBER 5.0 0.0 X 0 0 0 REV JOHN VERMEER 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 983249 0 230879 6 false true false HOOGENDOORN CONSTRUCTION 47895 US HWY 18 CANTON SD 57013 CONSTRUCTION 1494550 CREATIVE DINING SERVICES 1 ROYAL PARK DR STE 3 ZEELAND MI 49464 DINING SERVICES 2531462 BOUMA COMPANY INC 1503 8TH ST SE ORANGE CITY IA 51041 CONSTRUCTION 147735 HASTINGS AND CHIVETTA ARCHITECTS 622 EMERSON RD ST LOUIS MO 63141 ARCHITECT 567085 WESTFALL GROUP 75 14TH ST NE SUITE 3050 ATLANTA GA 30309 FUNDRAISING 182633 8 2913028 12742827 1306052 15655855 Tuition & Fees 611600 41646397 41646397 Auxiliary Sales and services 611600 9158365 9158365 Educational Sales and Services 611600 846658 846658 INTEREST INCOME ON STUDENT LOANS 900099 163004 163004 51814424 3259367 3259367 0 0 0 0 0 1116083 13487 1112310 3773 13487 17260 17260 0 0 0 0 0 0 0 0 0 PRINTING INCOME 323100 67858 67858 CATERING INCOME 722514 2378 2378 MISCELLANEOUS REVENUE 900099 142574 142574 142574 142574 212810 70959716 51814424 70236 3419201 0 20458391 20458391 256816 256816 0 451477 293420 158057 0 17759821 14473363 1997454 1289004 1207267 973108 165062 69097 3616273 3077113 412409 126751 1190320 946901 177320 66099 0 87821 38712 49109 70701 70701 0 182633 182633 0 5019521 4468242 148646 402633 380906 230451 127704 22751 578172 497144 17158 63870 0 2894 2894 2333446 2135404 190813 7229 1388984 968111 35721 385152 0 203667 178896 19725 5046 281601 218596 63005 0 3061108 2948525 112583 542982 460455 82527 Supplies & Printing 3389636 2539029 589515 261092 CARES ACT 541218 541218 MEMBERSHIP DUES 217513 88992 113390 15131 _ 0 328991 265580 51582 11829 63552159 55767941 4717844 3066374 6804 7958 129515 7050048 6303670 7103091 546155 389093 0 0 0 0 0 0 405903 405019 176248 49197 137980875 48541012 89720777 89439863 52826343 49976920 0 0 7702572 7516935 0 0 327620 1401455 158145607 163339579 4322400 3017724 0 0 543125 651036 9725000 8375000 0 0 0 0 2510660 142975 0 4000000 4308177 5097718 21409362 21284453 X 94835108 99785719 41901137 42269407 136736245 142055126 158145607 163339579 X 7407557 -1985690 -102986 X false true X true true true X 11906416 10762022 9676424 12810280 15655855 60810997 0 0 11906416 10762022 9676424 12810280 15655855 60810997 5056154 55754843 1552538 2403244 2416272 2351024 3259367 11982445 25555 20579 5282 2295 1304 55015 118580 331096 142574 592250 73440707 253649921 0.75918 0.77229 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 348 false false false 348 false SCHEDULE C, PART II-B, LINE 1F FOR FISCAL YEAR 2020, $348 OF DUES PAID TO NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (NAICU) WERE USED FOR LOBBYING. 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 35671466 679844 233720 395430 643502 148124 35397974 0.34410 0.32660 0.32930 false false 1627791 1627791 117959181 48541012 69418169 4404413 4404413 10812337 10812337 3177153 3177153 89439863 0 US Govt Grants Refundable 1864749 Student and Other deposits 2832973 Annuities Payable 471853 Bond Discount -71857 5097718 48206471 -1985690 -52348 -2038038 50244509 20715207 20715207 70959716 42887590 50638 50638 42836952 20715207 20715207 63552159 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 $ (52,348) SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS $ 20,715,207 SCHEDULE D, PART XII, LINE 2D LOAN CANCELLATIONS AND WRITE OFFS $ 50,638 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS $ 20,715,207 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 Program Services Study abroad program 20799 MIDDLE EAST AND NORTH AFRICA Program Services Study abroad program 6425 EUROPE (INCLUDING ICELAND AND GREENLAND) Program Services Study abroad program 162079 SUB-SAHARAN AFRICA Program Services Study abroad program 67513 256816 256816 SCHOLARSHIPS EUROPE (INCLUDING ICELAND AND GREENLAND) 19 162079 CREDIT ACCT SCHOLARSHIPS SUB-SAHARAN AFRICA 9 67513 CREDIT ACCT SCHOLARSHIPS East Asia and the Pacific 4 20799 CREDIT ACCT SCHOLARSHIPS Middle East and North Africa 1 6425 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 1648500 182633 1465867 1648500 182633 1465867 true ENDOWED SCHOLARSHIPS 315 580340 INSTITUTIONAL SCHOLARSHIPS 1627 19878051 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 250826 0 0 0 1153 0 23475 0 27884 0 303338 0 0 0 ERIC FORSETH PROVOST 137416 0 0 0 0 0 11573 0 19531 0 168520 0 0 0 JOHN BAAS DIRECTOR OF ADVANCEMENT 134376 0 0 0 0 0 14417 0 28688 0 177481 0 0 0 NATHAN TINTLE PROFESSOR OF STATISTICS 122278 0 0 0 0 0 10568 0 27883 0 160729 0 0 0 HOWARD WILSON VICE PRESIDENT - OPERATIONS 124503 0 0 0 0 0 10662 0 21007 0 156172 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. A CITY OF SIOUX CENTER 426005218 2009-05-01 7250000 CLASSROOM BUILDING RENOVATION false true false B SIOUX COUNTY 426005218 2013-09-05 7000000 REFINANCE KUYPER HALL false false false C CITY OF SIOUX CENTER 426005218 2013-09-05 4100000 REFINANCE KUYPER HALL false false false A 6500000 0 7250000 0 0 0 0 0 0 3000000 4250000 0 2009 false true true true B 0 0 7000000 0 0 0 105000 0 0 0 6895000 0 2014 true false true true C 3475000 0 4100000 0 0 0 61550 0 0 0 4038450 0 2014 true false true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true A false true false false 0 false 0 false true B false true false false 0 false 0 false false C false true false false 0 false 0 false false A true B false C false 77500 MERIT BASED PAY COLLEGE EXPENSES 32000 CO-CURRICULAR ACTIVITIES PAY COLLEGE EXPENSES 16000 GENERAL SCHOLARSHIPS PAY COLLEGE EXPENSES 3700 NEED BASED PAY COLLEGE EXPENSES X 14 1306052 FAIR MARKET VALUE false true false 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 PROGRAMS INCLUDE ACADEMIC SUPPORT, STUDENT SERVICES, AUXILIARY SERVICES (STUDENT HOUSING), AND RESEARCH. ACCORDING TO US NEWS AND WORLD REPORT RANKINGS, DORDT IS THE THIRD 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 FOUR 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 TWELVE 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. EACH BOARD TRUSTEE 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 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 2018. 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 (52,348) LOAN CANCELLATIONS AND WRITE OFFS (50,638) --------- (102,986) CHARITABLE REMAINDER TRUST (2) CHARITABLE TRUST IA DORDT UNIV true