DORDT UNIVERSITY INCORPORATED: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- DORDT UNIVERSITY INCORPORATED (EIN 42-0772559)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-10
- IRS object ID
- 201901309349302955
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-10T09:26:05-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST 2300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420772559 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DORDT COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DORD | BusinessNameControlTxt |
| Phone | 7127226010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 498 FOURTH AVE NE | AddressLine1Txt |
| City | SIOUX CENTER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 512501606 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHANIE BACCAM | PersonNm |
| Person Title | EXEC DIR FINANCE & RISK MGMT | PersonTitleTxt |
| Phone | 7127226010 | PhoneNum |
| Signature | 2019-05-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAWRENCE H MOHR CPA | PreparerPersonNm |
| PTIN | P00447603 | PTIN |
| Phone | 6128764500 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 38.88.188.75 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-01 | IPDt |
| IP Tm | 10:27:24 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 8E7B4B2323D592AC89F362C47B54D669E291C402 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 42991B41A32A13F77B110C5B470B2D73D8292482 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERIK HOEKSTRA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 498 FOURTH AVE NE | AddressLine1Txt |
| City | SIOUX CENTER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 512501606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $70,709,516 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DORDT.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1955 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | AS AN INSTITUTION OF HIGHER EDUCATION COMMITTED TO THE REFORMED CHRISTIAN PERSPECTIVE, DORDT COLLEGE EQUIPS STUDENTS, ALUMNI, AND THE BROADER COMMUNITY TO WORK EFFECTIVELY TOWARD CHRIST-CENTERED RENEWAL IN ALL ASPECTS OF CONTEMPORARY LIFE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 29 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 28 | VotingMembersIndependentCnt |
| Total Employee | 1482 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $6,782 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $5,417 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,762,022 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,676,424 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $50,849,015 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $50,907,113 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,403,244 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,305,330 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $118,580 | CYOtherRevenueAmt |
| PY Total Revenue | $64,014,281 | PYTotalRevenueAmt |
| CY Total Revenue | $66,007,447 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,550,730 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $18,094,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $21,553,506 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,927,516 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,586,915 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,045,178 | PYOtherExpensesAmt |
| CY Other Expenses | $17,665,051 | CYOtherExpensesAmt |
| PY Total Expenses | $57,149,414 | PYTotalExpensesAmt |
| CY Total Expenses | $57,687,067 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,864,867 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,320,380 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $144,504,345 | TotalAssetsBOYAmt |
| Total Assets EOY | $149,632,965 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,750,307 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,738,280 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $122,754,038 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $129,894,685 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AS AN INSTITUTION OF HIGHER EDUCATION COMMITTED TO THE REFORMED CHRISTIAN PERSPECTIVE, DORDT COLLEGE EQUIPS STUDENTS, ALUMNI, AND THE BROADER COMMUNITY TO WORK EFFECTIVELY TOWARD CHRIST-CENTERED RENEWAL IN ALL ASPECTS OF CONTEMPORARY LIFE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $51,094,955 | ExpenseAmt |
| Grant | $18,094,500 | GrantAmt |
| Revenue | $50,900,331 | RevenueAmt |
| Desc | PROVIDING A LIBERAL ARTS EDUCATION TO OVER 1,500 STUDENTS THAT INCLUDES ALL ASPECTS OF COLLEGE LIFE, I.E. INSTRUCTION, DORMITORY, DINING, BOOKSTORE, LIBRARY, ETC. | Desc |
| Total Program Service Expenses | $51,094,955 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 149 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1482 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 29 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 28 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHANIE BACCAM | PersonNm |
| Phone | 7127226010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 498 4TH AVE NE | AddressLine1Txt |
| City | SIOUX CENTER | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51250 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DAVID HANEY | ||||||||
| CHAIR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DEB BROEK | ||||||||
| VICE CHAIR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BRENT DISSELKOEN | ||||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHANIE BACCAM | ||||||||
| TREASURER/EXEC DIR FIN & RISK MGMT | 45.00 | 0.00 | Yes (X) | $36,878 | $0 | $735 | Yes (X) | |
| BILL BOKHOVEN | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DARYL BOUWKAMP | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV ALLEN BRUMMEL | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SID COUPERUS | ||||||||
| BOARD MEMBER THROUGH 9/17 | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHERY DE BOER | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM DEN OUDEN | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN DIJKEMA | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KIM DOOYEMA | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV GLENN GERDES | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAN GIBSON | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV MATTHEW HAAN | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARLYS HICKOX | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KATE JANSEN | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG KUIPER | ||||||||
| BOARD MEMBER THROUGH 9/17 | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN LEDER | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV JOHN LEE | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD MOUW | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SALOME NENGEAN | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GERALD REINSMA | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV DAVID SMIT | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV MICHAEL TEN HAKEN | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KELLY TIEN | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| AMY VANDER HAAG | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY VAN VLIET | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV JOHN VERMEER | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JANICE VISS | ||||||||
| BOARD MEMBER THROUGH 9/17 | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIK HOEKSTRA | ||||||||
| PRESIDENT | 45.00 | 0.00 | $237,632 | $0 | $63,890 | Yes (X) | ||
| ARLAN NEDERHOFF | ||||||||
| DIRECTOR OF CAPITAL PROJECTS | 45.00 | 0.00 | $93,004 | $0 | $27,690 | Yes (X) | ||
| HOWARD WILSON | ||||||||
| VP & CHIEF ADMINISTRATIVE OFFICER | 45.00 | 0.00 | $130,733 | $0 | $28,510 | Yes (X) | ||
| JOHN BAAS | ||||||||
| VP FOR COLLEGE ADVANCEMENT | 45.00 | 0.00 | $132,800 | $0 | $39,060 | Yes (X) | ||
| ERIC FORSETH | ||||||||
| CHIEF ACADEMIC OFFICER | 45.00 | 0.00 | $132,290 | $0 | $31,690 | Yes (X) | ||
| NATHAN TINTLE | ||||||||
| PROFESSOR | 45.00 | 0.00 | $116,143 | $0 | $33,885 | Yes (X) | ||
| TIMOTHY VAN SOELEN | ||||||||
| DIRECTOR OF CACE/PROFESSOR | 45.00 | 0.00 | $106,540 | $0 | $32,720 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $986,020 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $258,180 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CREATIVE DINING SERVICES | |||||
| 1 ROYAL PARK DR STE 3 | ZEELAND | MI | 49464 | DINING SERVICES | $2,802,522 |
| HOOGENDOORN CONTRUCTION | |||||
| 47895 US HWY 18 | CANTON | SD | 57013 | CONTRUCTION | $1,352,300 |
| BOUMA & COMPANY | |||||
| 1503 8TH ST SE | ORANGE CITY | IA | 51041 | CONTRUCTION | $1,096,200 |
| TESSIERS INC | |||||
| 218 E 1ST AVE | MITCHELL | SD | 57301 | CONTRUCTION | $426,300 |
| HASTINGS & CHIVETTA ARCHITECTS | |||||
| 622 EMERSON RD STE 200 | ST LOUIS | MO | 63141 | ARCHITECT | $225,400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,437,416 | GovernmentGrantsAmt |
| All Other Contributions | $8,239,008 | AllOtherContributionsAmt |
| Noncash Contributions | $171,212 | NoncashContributionsAmt |
| Total Contributions | $9,676,424 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION & FEES | 611600 | $39,893,549 | $39,893,549 | |
| AUXILIARY SALES AND SERVICES | 611600 | $10,182,628 | $10,182,628 | |
| EDUCATIONAL SALES AND SERVICES | 611600 | $717,388 | $717,388 | |
| STUDENT LOANS AND MISC | 611600 | $106,766 | $106,766 | |
| PRINTING | 323100 | $6,782 | $6,782 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $50,907,113 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,416,272 | TotalRevenueColumnAmt |
| Exclusion | $2,416,272 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,660,127 | SecuritiesAmt |
| Other | $931,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,291,272 | SecuritiesAmt |
| Other | $410,797 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,368,855 | SecuritiesAmt |
| Other | $520,203 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,889,058 | TotalRevenueColumnAmt |
| Exclusion | $2,889,058 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MISCELLANEOUS REVENUE | 900099 | $112,788 | $112,788 |
| INCOME FROM LOAN OPERATIONS | 900099 | $5,792 | $5,792 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $118,580 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,007,447 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,900,331 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $6,782 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,423,910 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,886,344 | TotalAmt |
| Program Services | $17,886,344 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,156 | TotalAmt |
| Program Services | $208,156 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $722,598 | TotalAmt |
| Management And General | $408,977 | ManagementAndGeneralAmt |
| Fundraising | $313,621 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,966,713 | TotalAmt |
| Program Services | $13,542,681 | ProgramServicesAmt |
| Management And General | $1,490,493 | ManagementAndGeneralAmt |
| Fundraising | $933,539 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,334,829 | TotalAmt |
| Program Services | $1,100,243 | ProgramServicesAmt |
| Management And General | $148,322 | ManagementAndGeneralAmt |
| Fundraising | $86,264 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,809,208 | TotalAmt |
| Program Services | $2,315,593 | ProgramServicesAmt |
| Management And General | $312,062 | ManagementAndGeneralAmt |
| Fundraising | $181,553 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,094,168 | TotalAmt |
| Program Services | $901,793 | ProgramServicesAmt |
| Management And General | $121,670 | ManagementAndGeneralAmt |
| Fundraising | $70,705 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,743 | TotalAmt |
| Management And General | $5,743 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,430 | TotalAmt |
| Management And General | $67,430 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,372 | TotalAmt |
| Management And General | $175,372 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,838,106 | TotalAmt |
| Program Services | $5,371,441 | ProgramServicesAmt |
| Management And General | $174,817 | ManagementAndGeneralAmt |
| Fundraising | $291,848 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,906 | TotalAmt |
| Program Services | $158,763 | ProgramServicesAmt |
| Management And General | $56,502 | ManagementAndGeneralAmt |
| Fundraising | $25,641 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $384,568 | TotalAmt |
| Program Services | $309,971 | ProgramServicesAmt |
| Management And General | $7,251 | ManagementAndGeneralAmt |
| Fundraising | $67,346 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,148 | TotalAmt |
| Program Services | $4,770 | ProgramServicesAmt |
| Fundraising | $2,378 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,473,362 | TotalAmt |
| Program Services | $1,417,080 | ProgramServicesAmt |
| Management And General | $56,282 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,512,102 | TotalAmt |
| Program Services | $1,202,777 | ProgramServicesAmt |
| Management And General | $80,039 | ManagementAndGeneralAmt |
| Fundraising | $229,286 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,801 | TotalAmt |
| Program Services | $190,610 | ProgramServicesAmt |
| Management And General | $15,228 | ManagementAndGeneralAmt |
| Fundraising | $7,963 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $594,707 | TotalAmt |
| Program Services | $585,583 | ProgramServicesAmt |
| Management And General | $9,124 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,591,064 | TotalAmt |
| Program Services | $2,591,064 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $445,351 | TotalAmt |
| Program Services | $387,934 | ProgramServicesAmt |
| Management And General | $57,417 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES & PRINTING | $2,726,456 | $2,061,741 | $412,861 | $251,854 |
| LEASE/RENTAL | $600,596 | $487,047 | $109,810 | $3,739 |
| MEMBERSHIP DUES | $218,779 | $80,493 | $118,271 | $20,015 |
| UBI TAXES | $1,326 | $1,326 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $568,234 | TotalAmt |
| Program Services | $290,871 | ProgramServicesAmt |
| Management And General | $176,200 | ManagementAndGeneralAmt |
| Fundraising | $101,163 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,687,067 | TotalAmt |
| Program Services | $51,094,955 | ProgramServicesAmt |
| Management And General | $4,005,197 | ManagementAndGeneralAmt |
| Fundraising | $2,586,915 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,488,969 | BOYAmt |
| EOY | $3,026,835 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,856,387 | BOYAmt |
| EOY | $5,697,548 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $646,580 | BOYAmt |
| EOY | $438,834 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,986,079 | BOYAmt |
| EOY | $7,991,485 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,925 | BOYAmt |
| EOY | $439,676 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,728 | BOYAmt |
| EOY | $212,012 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $124,773,060 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $43,128,741 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,608,202 | BOYAmt |
| EOY | $81,644,319 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,082,185 | BOYAmt |
| EOY | $49,868,506 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $285,290 | BOYAmt |
| EOY | $313,750 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,504,345 | BOYAmt |
| EOY | $149,632,965 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,008,153 | BOYAmt |
| EOY | $4,308,475 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,300,000 | BOYAmt |
| EOY | $11,025,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,413 | BOYAmt |
| EOY | $176,138 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,249,741 | BOYAmt |
| EOY | $4,228,667 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,750,307 | BOYAmt |
| EOY | $19,738,280 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,059,701 | BOYAmt |
| EOY | $90,893,866 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,468,828 | BOYAmt |
| EOY | $24,132,885 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,225,509 | BOYAmt |
| EOY | $14,867,934 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,754,038 | BOYAmt |
| EOY | $129,894,685 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,504,345 | BOYAmt |
| EOY | $149,632,965 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $8,320,380 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,104,524 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$75,209 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,692,922 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,740,046 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,906,416 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,762,022 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,676,424 | CurrentTaxYearAmt |
| Total | $49,777,830 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,692,922 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,740,046 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,906,416 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,762,022 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,676,424 | CurrentTaxYearAmt |
| Total | $49,777,830 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,421,266 | SubstantialContributorsTotAmt |
| Public Support Total170 | $46,356,564 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,303,116 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,556,825 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,552,538 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,403,244 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,416,272 | CurrentTaxYearAmt |
| Total | $9,231,995 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,923 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,188 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,555 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,282 | CurrentTaxYearAmt |
| Total | $91,527 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $118,580 | CurrentTaxYearAmt |
| Total | $118,580 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $59,219,932 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $241,551,023 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.78280 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME | ExplanationTxt |
Schedule B IRS990ScheduleB
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (1) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $317 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $317 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | A SMALL PORTION OF MEMBERSHIP DUES PAID BY THE COLLEGE IS REPORTED AS LOBBYING. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $40,990,426 | BeginningYearBalanceAmt |
| Contributions | $1,242,200 | ContributionsAmt |
| Investment Earnings Or Losses | $3,428,385 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $429,071 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,098,122 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $44,133,818 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $35,397,974 | BeginningYearBalanceAmt |
| Contributions | $1,925,348 | ContributionsAmt |
| Investment Earnings Or Losses | $5,116,622 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $446,463 | GrantsOrScholarshipsAmt |
| Other Expenditures | $840,055 | OtherExpendituresAmt |
| Administrative Expenses | $163,000 | AdministrativeExpensesAmt |
| End Year Balance | $40,990,426 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $35,671,466 | BeginningYearBalanceAmt |
| Contributions | $679,844 | ContributionsAmt |
| Investment Earnings Or Losses | $233,720 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $395,430 | GrantsOrScholarshipsAmt |
| Other Expenditures | $643,502 | OtherExpendituresAmt |
| Administrative Expenses | $148,124 | AdministrativeExpensesAmt |
| End Year Balance | $35,397,974 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $34,590,202 | BeginningYearBalanceAmt |
| Contributions | $1,162,191 | ContributionsAmt |
| Investment Earnings Or Losses | $1,123,396 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $311,140 | GrantsOrScholarshipsAmt |
| Other Expenditures | $737,428 | OtherExpendituresAmt |
| Administrative Expenses | $155,755 | AdministrativeExpensesAmt |
| End Year Balance | $35,671,466 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,467,807 | BeginningYearBalanceAmt |
| Contributions | $732,365 | ContributionsAmt |
| Investment Earnings Or Losses | $5,185,318 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $287,054 | GrantsOrScholarshipsAmt |
| Other Expenditures | $363,788 | OtherExpendituresAmt |
| Administrative Expenses | $144,446 | AdministrativeExpensesAmt |
| End Year Balance | $34,590,202 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.35000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.29600 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.35400 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,627,791 | OtherCostOrOtherBasisAmt |
| Book Value | $1,627,791 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $110,655,828 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,420,462 | DepreciationAmt |
| Book Value | $78,235,366 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $95,931 | OtherCostOrOtherBasisAmt |
| Depreciation | $95,931 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,844,986 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,262,583 | DepreciationAmt |
| Book Value | $1,582,403 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,548,524 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,349,765 | DepreciationAmt |
| Book Value | $198,759 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $81,644,319 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| US GOVT GRANTS REFUNDABLE | $2,403,982 |
| STUDENT AND OTHER DEPOSITS | $1,428,592 |
| ANNUITIES PAYABLE | $499,664 |
| BOND DISCOUNT | -$103,571 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,228,667 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $64,677,901 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,104,524 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$49,650 | OtherRevenueAmt |
| Revenue Not Reported | -$1,154,174 | RevenueNotReportedAmt |
| Revenue Subtotal | $65,832,075 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $175,372 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $175,372 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $66,007,447 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $39,466,845 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $49,650 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $49,650 | ExpensesNotReportedAmt |
| Expenses Subtotal | $39,417,195 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $175,372 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $18,094,500 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $18,269,872 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $57,687,067 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE COLLEGE'S ENDOWMENT IS USED TO PROVIDE SCHOLARSHIPS FOR STUDENTS AND MONEY FOR GENERAL OPERATIONS OF THE COLLEGE. |
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE COLLEGE IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT PURPOSES (UNRELATED BUSINESS ACTIVITIES). THE COLLEGE IS ALSO EXEMPT FROM STATE INCOME TAXES. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2018 AND 2017. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -49,650. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 49,650. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STUDENT FINANCIAL AID 18,094,500. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN THE COLLEGE CATALOG AND ON THE COLLEGE'S WEBSITE. ANY SOLICITATION FOR STUDENTS OR EMPLOYMENT INCLUDES THE COLLEGE'S RACIALLY NONDISCRIMINATORY POLICY. |
| SCHEDULE E, PART I, LINE 6 | THE COLLEGE PARTICIPATES IN FEDERAL FINANCIAL AID PROGRAMS THROUGH THE DEPARTMENT OF EDUCATION. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | $20,100 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | $67,366 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | $120,690 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $208,156 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $208,156 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| SCHOLARSHIPS | EAST ASIA AND THE PACIFIC | 5 | $20,100 | CREDIT ACCOUNT |
| SCHOLARSHIPS | CENTRAL AMERICA AND THE CARIBBEAN | 6 | $67,366 | CREDIT ACCOUNT |
| SCHOLARSHIPS | EUROPE (INCLUDING ICELAND & GREENLAND) | 23 | $120,690 | CREDIT ACCOUNT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE FINANCIAL AID DIRECTOR DETERMINES AND MONITORS THE USE OF GRANT FUNDS IN THE UNITED STATES. |
| PART I, LINE 3: | ACCRUAL METHOD |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS | 1505 | $17,457,273 |
| ENDOWED SCHOLARSHIPS | 238 | $429,071 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS ARE APPLIED TO STUDENT ACCOUNTS FOR TUITION AND QUALIFIED EDUCATION EXPENSES AND ARE AWARDED BASED ON THE FUNDING CRITERIA OUTLINED BY FAFSA. SCHOLARSHIPS AND FINANCIAL AID ARE APPLIED TO STUDENT ACCOUNTS FOR TUITION AND QUALIFIED EDUCATION EXPENSES. THE TOTAL AMOUNT OF FINANCIAL ASSISTANCE OFFERED SHALL NOT EXCEED THE TOTAL COST OF ATTENDANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ERIK HOEKSTRA | ||||||||||||||
| PRESIDENT | $237,632 | $0 | $0 | $0 | $0 | $0 | $24,300 | $0 | $39,590 | $0 | $301,522 | $0 | $0 | $0 |
| HOWARD WILSON | ||||||||||||||
| VP & CHIEF ADMINISTRATIVE OFFICER | $130,733 | $0 | $0 | $0 | $0 | $0 | $11,480 | $0 | $17,030 | $0 | $159,243 | $0 | $0 | $0 |
| JOHN BAAS | ||||||||||||||
| VP FOR COLLEGE ADVANCEMENT | $132,800 | $0 | $0 | $0 | $0 | $0 | $13,700 | $0 | $25,360 | $0 | $171,860 | $0 | $0 | $0 |
| ERIC FORSETH | ||||||||||||||
| CHIEF ACADEMIC OFFICER | $132,290 | $0 | $0 | $0 | $0 | $0 | $11,265 | $0 | $20,425 | $0 | $163,980 | $0 | $0 | $0 |
| NATHAN TINTLE | ||||||||||||||
| PROFESSOR | $116,143 | $0 | $0 | $0 | $0 | $0 | $10,545 | $0 | $23,340 | $0 | $150,028 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE COLLEGE PROVIDES LIVING QUARTERS ON CAMPUS FOR THE PRESIDENT WHICH IS ALSO USED FOR ENTERTAINING CURRENT AND PROSPECTIVE DONORS AND STUDENTS AS WELL AS EMPLOYEES. THE COLLEGE PROVIDES HOUSEKEEPING SERVICES FOR THE RESIDENCE. THESE AMOUNTS WERE NOT INCLUDED IN TAXABLE COMPENSATION. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| CITY OF SIOUX CENTER | |||||||
| A | 426005218 | 2009-05-01 | $7,250,000 | CLASSROOM BUILDING RENOVATION | 0 | Yes (1) | 0 |
| SIOUX COUNTY | |||||||
| B | 426005218 | 2013-09-05 | $7,000,000 | REFINANCE KUYPER HALL | 0 | 0 | 0 |
| CITY OF SIOUX CENTER | |||||||
| C | 426005218 | 2013-09-05 | $4,100,000 | REFINANCE KUYPER HALL | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $5,150,000 | $7,250,000 | $3,000,000 | $4,250,000 | 2009 | 0 | Yes (1) | Yes (1) | Yes (1) | |
| B | $7,000,000 | $6,895,000 | 2014 | Yes (1) | 0 | Yes (1) | Yes (1) | $105,000 | ||
| C | $2,175,000 | $4,100,000 | $4,038,450 | 2014 | Yes (1) | 0 | Yes (1) | Yes (1) | $61,550 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (4 entries)
| Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|
| $43,800 | MERIT BASED | PAY COLLEGE EXPENSES |
| $19,000 | PARTICIPATION | PAY COLLEGE EXPENSES |
| $6,300 | GEN SCHOLARSHIPS | PAY COLLEGE EXPENSES |
| $4,300 | NEED BASED | PAY COLLEGE EXPENSES |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 11 | ContributionCnt |
| Noncash Contributions Rpt F990 | $171,212 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE COLLEGE IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 OF THE COLLEGE 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 DO OTHER ACTS THAT ARE IN THE BEST INTEREST OF THE COLLEGE, 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 4 | THE ORGANIZATION'S BYLAWS WERE AMENDED IN APRIL 2018 TO CHANGE THE NUMBER OF AT-LARGE MEMBER TRUSTEES APPOINTED BY THE BOARD FROM OTHER CHURCHES FROM SIX TO EIGHT. |
| 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 INCLUDING 18 REGIONAL CLASSIS GROUPS. |
| 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, ARIZONA/RED MESA, ROCKY MOUNTAIN/YELLOWSTONE, AND WISCONSIN. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE PRIOR TO FILING. THE ACCOUNTING FIRM PERFORMING THE FINANCIAL STATEMENT AUDIT ALSO REVIEWS THE FORM 990. THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE COLLEGE'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 COLLEGE. 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 | THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE BUSINESS OFFICE. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,818,598. MANAGEMENT AND GENERAL EXPENSES 174,817. FUNDRAISING EXPENSES 291,848. TOTAL EXPENSES 2,285,263. DINING HALL CONTRACT: PROGRAM SERVICE EXPENSES 2,774,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,774,620. OFF CAMPUS PROGRAM FEES: PROGRAM SERVICE EXPENSES 778,223. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 778,223. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -49,650. LOAN CANCELLATIONS AND WRITE OFFS -25,559. |
| FORM 990, PART XII, LINE 2C: | NEITHER THE OVERSIGHT PROCESS FOR THE AUDIT OR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT CHANGED DURING THE TAX YEAR. |