Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 12,810,280 | 15,655,855 | 24,944,977 | 26,215,430 | 19,573,946 | 99,200,488 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 12,810,280 | 15,655,855 | 24,944,977 | 26,215,430 | 19,573,946 | 99,200,488 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 4,807,371 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 94,393,117 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 12,810,280 | 15,655,855 | 24,944,977 | 26,215,430 | 19,573,946 | 99,200,488 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2,351,024 | 3,259,367 | 3,675,909 | 3,621,647 | 3,171,253 | 16,079,200 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 331,096 | 142,574 | 153,413 | 111,436 | 102,381 | 840,900 |
| 11 | Total support. Add lines 7 through 10 | 116,127,152 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| 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. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 4A | DORDT CURRENTLY SERVES OVER 1,800 STUDENTS FROM 30+ COUNTRIES. ITS ACADEMIC OFFERINGS INCLUDE VARIOUS UNDERGRADUATE PROGRAMS AS WELL AS ONLINE STUDIES, GRADUATE PROGRAMS, AND PROFESSIONAL-TECHNICAL ASSOCIATE DEGREES. WITHIN SIX MONTHS OF GRADUATION 98% OF STUDENTS ARE EMPLOYED OR IN GRAD SCHOOL. DORDT'S OTHER AREAS THAT SUPPORT THESE PROGRAM INCLUDE ACADEMIC SUPPORT, STUDENT SERVICES, AUXILIARY SERVICES (STUDENT HOUSING), AND RESEARCH. ACCORDING TO US NEWS AND WORLD REPORT RANKINGS, DORDT IS TIED FOR THE NINTH BEST REGIONAL UNIVERSITY IN THE MIDWEST. DORDT ALSO TIED FOR THE THIRD MOST INNOVATIVE IN THE MIDWEST AS WELL AS THE FOURTH BEST UNDERGRADUATE TEACHING UNIVERSITY. THE WALL STREET JOURNAL ALSO RANKED DORDT NO. 1 IN THE NATION FOR STUDENT ENGAGEMENT SIX YEARS IN A ROW FROM 2017 TO 2022. |
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE IS COMPRISED OF SEVEN TO TEN VOTING MEMBERS FROM THE BOARD OF TRUSTEES AND THE PRESIDENT INCLUDING THE OFFICERS OF THE BOARD, THE CHAIRS OF BOARD STANDING COMMITTEES AND FOUR ADDITIONAL BOARD MEMBERS SELECTED BY THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE HAS THE DUTY TO MAKE RECOMMENDATIONS TO THE BOARD OF TRUSTEES AND OTHER ACTS THAT ARE IN THE BEST INTEREST OF THE UNIVERSITY, INCLUDING MAKING DECISIONS WHICH CANNOT BE PRUDENTLY WITHHELD UNTIL THE NEXT MEETING OF THE BOARD OF TRUSTEES AND OVERSIGHT OF THE EXECUTIVE COMPENSATION PROCESS. CERTAIN ACTIONS ARE RESERVED TO THE FULL BOARD OF TRUSTEES AS OUTLINED IN THE BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 1B AND SCHEDULE L, PART III | Children of board members attending Dordt receive scholarships awarded based on the same qualifications as all other students applying for scholarships at Dordt. They do not receive preferential aid. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE COLLEGE'S MEMBERS CONSIST OF THE SOCIETY MADE UP OF CONFESSING MEMBERS WITHIN THE FOLLOWING NINETEEN REGIONAL CLASSES OF THE CHRISTIAN REFORMED CHURCH: LAKE SUPERIOR, MINNKOTA, NORTH CENTRAL IOWA, HEARTLAND, CENTRAL PLAINS, IAKOTA, CALIFORNIA SOUTH, GREATER LOS ANGELES, CENTRAL CALIFORNIA, COLUMBIA, PACIFIC NORTHWEST, NORTHERN CASCADES, ARIZONA, RED MESA, ROCKY MOUNTAIN, YELLOWSTONE, WISCONSIN, EASTERN CANADA, AND WESTERN CANADA. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES RECOMMENDS UP TO FOURTEEN MEMBERS FROM THE FOLLOWING COMBINED CLASSES TO SERVE ON THE BOARD: LAKE SUPERIOR, MINNKOTA, NORTH CENTRAL IOWA, HEARTLAND, CENTRAL PLAINS, IAKOTA, CALIFORNIA SOUTH/GREATER LOS ANGELES, CENTRAL CALIFORNIA, COLUMBIA/PACIFIC NORTHWEST/NORTHERN CASCADES, ARIZONA/RED MESA, ROCKY MOUNTAIN/YELLOWSTONE, WISCONSIN, EASTERN CANADA, AND WESTERN CANADA. THEY ARE THEN APPROVED BY A VOTE OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS AND CONCERNS THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING THE 990. ANY QUESTIONS AND CONCERNS THE FINANCE COMMITTEE HAVE ARE ADDRESSED AND ANY CONCERNS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE UNIVERSITY'S CONFLICT OF INTEREST POLICY COVERS THE BOARD OF TRUSTEES AND OFFICERS. EACH BOARD TRUSTEE AND OFFICER IS REQUIRED TO ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. ANY CONFLICTS OF INTEREST MUST BE DISCLOSED AND THE EXECUTIVE COMMITTEE WILL TAKE APPROPRIATE ACTION IN DEALING WITH ANY CONFLICTS SO DISCLOSED. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD TRUSTEE OR OFFICER WILL WITHDRAW FROM ANY DISCUSSION AND ABSTAIN FROM VOTING ON ANY MATTERS WHERE HIS/HER PERSONAL INTEREST MAY BE INVOLVED. ANY CONFLICT OF INTEREST REPORT IS DOCUMENTED IN THE MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION FOR THE PRESIDENT IS DETERMINED USING COMPARABILITY DATA AND IS APPROVED BY THE BOARD OF TRUSTEES ON AN ANNUAL BASIS. COMPENSATION LEVELS SHOULD BE COMPARABLE TO SIMILAR POSITIONS WITHIN EDUCATIONAL INSTITUTIONS WITH SIMILAR CHARACTERISTICS AS DORDT UNIVERSITY. THE DECISION IS DOCUMENTED BY THE BOARD CHAIR AND SENT TO HUMAN RESOURCES. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 | DORDT MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE BUSINESS OFFICE. |
| FORM 990, PART XI, LINE 9 | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 3,524 ENDOWED SCHOLARSHIPS 1,029,523 --------- 1,033,047 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:PROFESSIONAL SERVICES TOTAL FEES:1636376 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:OFF CAMPUS PROGRAM FEES TOTAL FEES:612489 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:DINING HALL CONTRACT TOTAL FEES:3812623 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:GRANT SUB-AWARD DISTRIBUTION TOTAL FEES:4397024 |
| Software ID: | |
| Software Version: |