2011-05-12T16:10:54-07:00 2010-06-30 990 2009-07-01 383071514 CALVIN COLLEGE CALV 6165266132 3201 Burton St SE Grand Rapids MI 495464301 Henry DeVries 6165266132 2011-04-15 2009 2016-02-24 21:20:13Z Gaylen J Byker 3201 Burton St SE Grand Rapids MI 495464301 194037149 0 X www.calvin.edu X 1991 MI Institution of Higher Education: a) To engage in vigorous liberal arts education that promotes life long Christian service, b) To produce substantial, challenging art and scholarship, c) To perform all our tasks as a caring and diverse educational community. 31 31 3687 350 1164388 0 19304411 20200036 121280058 123812609 14866016 6330239 0 0 155450485 150342884 29846982 32376911 0 0 66255209 68957968 938 0 3370622 51274331 50363799 147377460 151698678 8073025 -1355794 434467042 443459193 191976130 192617295 242490912 250841898 Institution of Higher Education: a) To engage in vigorous liberal arts education that promotes life long Christian service, b) To produce substantial, challenging art and scholarship, c) To perform all our tasks as a caring and diverse educational community. 0 0 137705136 31690228 95210283 Instruction - 928 students graduated in 2009-2010 (4,015 Students) 3215387 9389 366025 Research - Institutionally, privately, and governmentally funded research projects. (117 Research Projects) 3870464 677294 625366 Public Service - Institutionally, privately, and governmentally funded public service projects. (99 Public Service Projects) 0 0 0 144790987 1 1 0 0 0 0 1 0 1 1 1 0 1 1 1 1 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 1 422 0 1 3687 1 1 1 1 CA CH FR GH HO HU SP UK 0 0 0 1 1 1 1 0 0 1 1 31 31 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD WA X X Todd Lohman 6165266132 3201 Burton St SE Grand Rapids MI 495464301 Mr Bastian Knoppers 0 X 0 0 0 Mr Ronald Baylor 0 X 0 0 0 Ms Thelma Venema 0 X 0 0 0 Dr Roger Brummel 0 X 0 0 0 Rev Moses Chung 0 X 0 0 0 Dr Randall Engle 0 X 0 0 0 Mr Bradley Haverkamp 0 X 0 0 0 Mr Will Katt 0 X 0 0 0 Mr Craig Klamer 0 X 0 0 0 Rev Harry Lew 0 X 0 0 0 Mr Ralph Luimes 0 X 0 0 0 Ms Christine Metzger 0 X 0 0 0 Mr Thomas Nobel 0 X 0 0 0 Dr Alyce Oosterhuis 0 X 0 0 0 Ms Ruth Palma 0 X 0 0 0 Dr Mary Poel 0 X 0 0 0 Mr William Ryckbost 0 X 0 0 0 Mr Peter Schuurman 0 X 0 0 0 Mr Scott Spoelhof 0 X 0 0 0 Dr Richard Vanden Berg 0 X 0 0 0 Mr Terry VanDerAa 0 X 0 0 0 Dr Laurens Vandergrift 0 X 0 0 0 Mr David Vander Ploeg 0 X 0 0 0 Dr Jack Van Der Slik 0 X 0 0 0 Ms Michelle VanDyke 0 X 0 0 0 Mrs Janice Van Dyke Zeilstra 0 X 0 0 0 Mr David VanRandwyk 0 X 0 0 0 Dr Jack Veltkamp 0 X 0 0 0 Mr Dale Venhuizen 0 X 0 0 0 Mrs Karen Wynbeek 0 X 0 0 0 Rev David Zylstra 0 X 0 0 0 Dr Gaylen Byker 40 X 212094 0 30715 Dr Claudia Beversluis 40 X 152788 0 13053 Dr Henry DeVries 40 X 127769 0 37907 Ms Shirley Hoogstra 40 X 144295 0 43271 Mr Ken Erffmeyer 40 X 164500 0 37161 Mr Russell Bloem 40 X 33719 0 7478 Mr Thomas McWhertor 40 X 41950 0 3755 Mr Samuel L Wanner 40 X 94786 0 23368 Mr Philip Beezhold 40 X 103758 0 27765 Mr Robert Berkhof 40 X 109441 0 21971 1185100 0 246444 7 1 1 0 Rockford Construction Co 5540 Glenwood Hills Parkway SE Grand Rapids MI 49512 Construction 11478435 Creative Dining Services 1 Royal Park Dr Suite 3 Zeeland MI 49464 Food Service 8825259 Priority Health 1231 East Beltline NE Grand Rapids MI 495254501 Health Insurance 5008491 American Express PO Box 981540 El Paso TX 799981540 Credit Card 2648475 Consumers Energy PO Box 30090 Lansing MI 48909 Utility 1618547 71 0 0 0 0 3509980 16690056 539701 20200036 Tuition and Fees 611310 95210283 95210283 0 0 Sales and Service Auxiliary 721000 23866905 20419317 1285329 2162259 Ancillary Activities 611710 4735421 4735421 0 0 0 0 0 0 123812609 3856564 3977505 -120941 0 0 0 0 0 0 0 0 0 0 0 46167940 0 43694265 0 2473675 0 2473675 0 0 2473675 0 0 150342884 124342526 1164388 4635934 470944 470944 30846111 30846111 1059856 1059856 0 0 1102248 482968 436781 182499 0 0 0 0 49420873 46373141 1384298 1663434 4045216 3778941 119063 147212 10819571 10035963 385444 398164 3570060 3297099 135371 137590 0 0 0 0 181844 0 181844 0 120011 0 120011 0 0 0 0 0 0 0 251654 0 251654 0 1645989 1614866 7730 23393 647043 627817 937 18289 3536573 3087638 143984 304951 1182371 1098605 41221 42545 0 0 0 0 16624801 16501317 60701 62783 4730616 4529324 66329 134963 0 0 0 0 1846354 1638328 44525 163501 142040 142040 0 0 0 0 0 0 6288268 6239311 23078 25879 149574 46123 103451 0 Food Contract 7336054 7314154 18817 3083 Campus Store Purchases 1990830 1990830 0 0 Contracted Goods and Services 1950473 1938643 11830 0 Books and Periodicals 1246516 1246516 0 0 Miscellaneous 492788 430452 0 62336 151698678 144790987 3537069 3370622 3353920 1187358 22650429 19874862 3475950 3646390 0 0 0 652348 666069 1311430 1085465 297346932 64171321 221322332 233175611 2549028 3208916 169144054 170935042 8257064 7850741 0 1750487 1828739 434467042 443459193 32832860 33838261 0 1013695 1095862 114660000 113515000 0 25353957 26366936 18115618 17801236 191976130 192617295 X 156507166 158133188 13154561 15456134 72829185 77252576 242490912 250841898 434467042 443459193 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X X X X Instructional 0 86887058 4111657 8105366 2405600 2629000 96200 93973281 111254242 3942384 -22886278 2542100 2777590 103600 86887058 0.18 0.82 0 1 0 2678936 5336983 8015919 13204436 221146236 32658899 201691773 0 0 0 0 226391 54753950 31512422 23467919 0 0 0 0 233175611 Investments Held at Commonfund 97070989 F Investments held at Fuller Foundation 47565185 F Partnerships and Joint Ventures 1703555 F US Government Securities 17667221 F Land and Real Estate 1250000 F Corporate Equities 234812 F Note Receivable 1882310 C Land and Real Estate 2951981 C Cash & Cash Equivalents 608989 F 170935042 Student Loans 7850741 C 7850741 Cash Value of Life Insurance 1828739 1828739 Tuition Gift Certificates 4226408 Annuity Contracts and Trust Funds held for Others 6397219 Amounts held for Student and other Organizations 237104 Federal Perkins Loan Advances 6940505 17801236 150342884 151698678 -1355794 9538446 0 -251654 0 168334 9455126 8099332 128371376 9538446 0 0 -31509954 -21971508 150342884 0 0 0 150342884 120020390 0 0 0 0 0 120020390 0 31678288 31678288 151698678 SchD_P03_S00_L01 Schedule D, Part III, Line 1 There are no footnotes in the audited financials statements which speak to unrecorded works of art, historical treasures, or similar assets. SchD_P03_S00_L04 Schedule D, Part III, Line 4 The collections at Calvin College are made available to students, faculty, researchers and the general public to support instruction, research, and public service . The H. Henry Meeter Center for Calvin Studies is a special library collection consisting of 6,000 secondary sources and 500 16th century primary sources in book form. In addition to the books, the Center has several thousand 16th century works on microfiche. The Hekman Library Rare Book Collection contains about 5,000 items, focusing especially on 16th - 18th C. European history and theology. Heritage Hall has 10,000 feet of manuscript records which documents the history of the Dutch in North America since the 1840's. The Permanent Collection of Artwork maintains a collection of nearly 1,600 works of art that date from the 1600's to the present. Most of the early work is of European origin, while the most recent works are primarily American, with an emphasis on college alumni, faculty and students, as well as regional artists. SchD_P05_S00_L04 Schedule D, Part V, Line 4 Endowment funds are used to carry out the mission of the College. The majority of spendable funds are used for financial aid. Significant funds are also dedicated to the instructional, research, and public service efforts of the College. To a lesser degree, endowments are also used to support academic scholarship, student services, and the physical plant. SchD_P10_S00_L00 Schedule D, Part X On July 1, 2009, the College adopted the new provisions of the Income Tax Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). These provisions clarify the accounting for uncertainty in tax positions and prescribe guidance related to the consolidated financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the consolidated balance sheet if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2010, the College had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Changes in the value of split interest agreements. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Financial Aid (31,426,634), Investment Management Fees (251,654), Changes in the Value of Split Interest Agreements 168,334 SchD_P13_S00_L04b Schedule D, Part XIII, Line 4b Financial Aid 31,426,634, Investment Management Fees 251,654 1 1 1 Advertisements in local newspapers announcing registration dates and program offerings include a summary statement on the non-discriminatory policy. 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 East Asia and the Pacific 0 0 Program Services Public Service 247870 East Asia and the Pacific 0 0 Program Services Instruction 44514 Europe (including Iceland and Greenland) 0 0 Program Services Instruction 30871 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Public Service 11490 Sub-Saharan Africa 0 0 Program Services Public Service 211616 South America 0 0 Program Services Research 9389 Central America and the Caribbean 1 4 Program Services Off Campus Semester and Interim Instruction 319757 East Asia and the Pacific 0 0 Program Services Off Campus Semester and Interim Instruction 240620 Europe (including Iceland and Greenland) 0 4 Program Services Off Campus Semester and Interim Instruction 1602198 Middle East and North Africa 0 0 Program Services Off Campus Semester and Interim Instruction 43650 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Off Campus Semester and Interim Instruction 143368 Sub-Saharan Africa 0 1 Program Services Off Campus Semester and Interim Instruction 236449 South Asia 0 0 Program Services Off Campus Semester and Interim Instruction 339540 1 9 3481332 East Asia and the Pacific Agricultural Research 57112 Wire Transfer 0 East Asia and the Pacific Agricultural Research 37360 Check 0 East Asia and the Pacific Create and develop the Kretzmann Center for Morality and belief 19786 Wire Transfer 0 North America (including Canada and Mexico, but not the United States) Worship Renewal 6150 Check 0 North America (including Canada and Mexico, but not the United States) Worship Renewal 5340 Check 0 Sub-Saharan Africa Agricultural Research 143693 Wire Transfer 0 Sub-Saharan Africa Seminar in Samoa 21683 Wire Transfer 0 7 0 Institutional financial aid made available to students as assistance to pursue off campus semester coursework. Central America and the Caribbean 21 99800 Credit to student account 0 n/a Institutional financial aid made available to students as assistance to pursue off campus semester coursework. East Asia and the Pacific 20 75675 Credit to student account 0 Institutional financial aid made available to students as assistance to pursue off campus semester coursework. Europe (including Iceland and Greenland) 118 419261 Credit to student account 0 Institutional financial aid made available to students as assistance to pursue off campus semester coursework. Middle East and North Africa 3 8765 Credit to student account 0 Institutional financial aid made available to students as assistance to pursue off campus semester coursework. North America (including Canada and Mexico, but not the United States) 23 103205 Credit to student account 0 Institutional financial aid made available to students as assistance to pursue off campus semester coursework. Sub-Saharan Africa 12 62026 Credit to student account 0 SchF_P01_S00_L02 Schedule F, Part I, Line 2 Method A: The methods used to monitor funds incorporate the following core concepts: a) expectations are documented, b) a budget is established, c) written reports are required, d) the college budget officer reviews reports and monitors the related budget, e) the college budget officer contacts overseas organizations to verify that the recipient is engaged as planned. Method B: In the case of student financial aid academic progress is monitored. 1 Alice Slater Youth Federation 2447 Vistavia Rd North Charleston SC 29406 586002263 501(c)(3) 6349 Worship Renewal Angel Community Church 446 Ada Ave Muskegon MI 49442 383583634 501(c)(3) 5925 Worship Renewal Atlanta First United Methodist Church 360 Peachtree St NE Atlanta GA 30308 580600848 501(c)(3) 6043 Worship Renewal Beckwith Hills Christian Reformed Church 2100 Chelsea Road NE Grand Rapids MI 495055714 381368363 501(c)(3) 5100 Worship Renewal Bobby Dodd Institute 2120 Marietta Blvd NW Atlanta GA 30318 581847107 501(c)(3) 6500 Worship Renewal Brent House 5540 Woodlawn Ave Chicago IL 60637 362332042 501(c)(3) 6364 Worship Renewal Bridge Street African Methodist Epi 277 Stuyvesant Ave Brooklyn NY 112211699 111797164 501(c)(3) 6900 Worship Renewal Broadway United Methodist Church 609 E 29th Street Indianapolis IN 462054199 362167731 501(c)(3) 7495 Worship Renewal Chicago Church of Christ 655 W Grand Ave Elmhurst IL 60126 363188417 501(c)(3) 5125 Worship Renewal Christ Central Church 511B E 36th St PO Box 9894 Charlotte NC 28299 571172325 501(c)(3) 7500 Worship Renewal Christ Church Philadephia 20 N American St Philadelphia PA 19106 200252106 501(c)(3) 6785 Worship Renewal Christ the King Prebyterian Church PO Box 10095 Raleigh NC 27605 830497678 501(c)(3) 5075 Worship Renewal Cincinnati Children's Hospital 3333 Burnet Ave MLC 7030 Cincinnati OH 452293039 310833936 501(c)(3) 7500 Worship Renewal Cincinnati Children's Hospital 3333 Burnet Ave MLC 7030 Cincinnati OH 452293039 310833936 501(c)(3) 7500 Worship Renewal East Second St Christian Church 146 Constitution Street Lexington KY 40507 610909528 501(c)(3) 5295 Worship Renewal Ebenezer UMC 2001 NW 35th St Miami FL 331425425 591174326 501(c)(3) 5250 Worship Renewal Evangelical Covenant Church of 4825 S Lemay Ave Fort Collins CO 80525 840856416 501(c)(3) 6530 Worship Renewal First AME Bethel Church 60 W 132nd St New York NY 10037 131945828 501(c)(3) 7500 Worship Renewal First Presbyterian Church of 1900 North D Street San Bernardino CA 92405 951690997 501(c)(3) 5500 Worship Renewal First Presbyterian Church of Altade 2775 Lincoln Ave Altadena CA 910014901 952497520 501(c)(3) 6115 Worship Renewal First United Presbyterian Church 19 W 4th Street Dunkirk NY 14048 160864410 501(c)(3) 5650 Worship Renewal Grace Brethren Church 3590 Elm Ave Long Beach CA 90807 951683882 501(c)(3) 6351 Worship Renewal Greater Smith Chapel African 183 Mayson Ave NE PO Box 170384 Atlanta GA 30307 383742267 501(c)(3) 7195 Worship Renewal Instituto Nacional Hispano de Liturgia 620 Michigan Ave NE Washington DC 20064 350868189 501(c)(3) 8500 Worship Renewal Jeff St Baptist Community At Liberty 800 E Liberty St Louisville KY 40204 611296312 501(c)(3) 7500 Worship Renewal Trinity Christian College 6601 West College Drive Palos Heights IL 60463 362387148 501(c)(3) 10000 Worship Renewal Kairos Community AME Church 512 8th Ave S Nashville TN 37203 201477566 501(c)(3) 7460 Worship Renewal Lancaster Theological Seminary 555 West James St Lancaster PA 17603 231353386 501(c)(3) 7400 Worship Renewal Leadership Program for Musicians Inc 901 S Washington Ave Saginaw MI 48601 270031119 501(c)(3) 6353 Worship Renewal Loop Christian Ministries 407 S Dearborn St Chicago IL 60605 363569390 501(c)(3) 5775 Worship Renewal Madison Avenue Christian Reformed Church 494 Madison Ave Paterson NJ 075142622 222007917 501(c)(3) 5150 Worship Renewal Maple Avenue Ministries 427 Maple Ave Holland MI 494234139 383324110 501(c)(3) 5880 Worship Renewal Messiah Missionary Baptist Church 513 Henry SE Grand Rapids MI 49503 382137581 501(c)(3) 7334 Worship Renewal Mustard Seed School 422 Willow Ave Hoboken NJ 07030 222267469 501(c)(3) 6186 Worship Renewal Neland Ave Christian Reformed 940 Neland Ave SE Grand Rapids MI 495071397 381366937 501(c)(3) 6000 Worship Renewal New City Church 240 Fairmount Ave Jersey City NJ 07306 223329514 501(c)(3) 6175 Worship Renewal New Community Fourth Ref Church 238 W 15th St Holland MI 49423 386179728 501(c)(3) 5007 Worship Renewal New Hope Covenant Church 2626 E 16th Street Oakland CA 94601 912010056 501(c)(3) 5500 Worship Renewal North Shore Medical Center 81 Highland Ave Salem MA 01970 042857615 501(c)(3) 6650 Worship Renewal Northwest Baptist Church 4373 N 92nd St Wauwatosa WI 53222 390957420 501(c)(3) 6250 Worship Renewal Reformation Worship Association 4635 Dallas Hwy Powder Springs GA 30127 272512581 501(c)(3) 6375 Worship Renewal Robbinsdale United Church of Christ 4200 Lake Rd Robbinsdale MN 55422 416008703 501(c)(3) 5170 Worship Renewal Rockingham District of the North Carolina Conference PO Box 1588 Laurinburg NC 28353 261588298 501(c)(3) 7050 Worship Renewal St Johns United Church of Christ 733 Central Ave Dunkrik NY 14048 161473576 501(c)(3) 6864 Worship Renewal St Michael & St Rose Parishes 1445 N 24th St Milwaukee WI 53205 390806322 501(c)(3) 7452 Worship Renewal The Gathering Christian Reformed Church 5439 Banderas Sacramento CA 95835 382051351 501(c)(3) 5132 Worship Renewal Trinity Presbyterian Church 3101 Fontaine Ave Extended Charlottesville VA 22903 541035987 501(c)(3) 6336 Worship Renewal United Congregational Christian Church 701 S Hutchins St Lodi CA 95240 946031254 501(c)(3) 6088 Worship Renewal Christian Reformed World Missions 2850 Kalamazoo Ave SE Grand Rapids MI 49560 381505621 501(c)(3) 17700 Worship Renewal Wakefield United Methodist Church 14460 New Falss of Neuse Rd Raleigh NC 27614 208396604 501(c)(3) 5500 Worship Renewal Washington Community Fellowship Church 907 Maryland Ave NE Washington DC 20002 521255593 501(c)(3) 7500 Worship Renewal Westminster Presbyterian Church 743 N Martin Luther King Jr Blvd Lansing MI 48915 386007333 501(c)(3) 5250 Worship Renewal University of Nebraska Lincoln 1400 R Street Lincoln NE 68588 470491233 501(c)(3) 5257 Agricultural Research Ohio State University Research Foundation 1960 Kenny Road Columbus OH 432101016 316401599 501(c)(3) 120607 Agricultural Research 54 0 Institutional academic and need based financial aid made available to students as assistance to pursue academic studies 3767 30846111 0 SchI_P01_S00_L02 Schedule I, Part I, Line 2 Method A: The methods used to monitor funds incorporate the following core concepts: a) expectations are documented, b) a budget is established, c) written reports are required, d) the college budget officer reviews reports and monitors the related budget, e) the college budget officer contacts other parties to verify that the recipient is engaged as planned. Method B: In the case of student financial aid academic progress is monitored. X X X X X 0 0 0 0 0 0 0 0 0 Dr Gaylen Byker 212094 0 0 0 0 0 21283 0 10302 0 243679 0 0 0 Dr Claudia Beversluis 152788 0 0 0 0 0 13053 0 8800 0 174641 0 0 0 Dr Henry DeVries 127769 0 0 0 0 0 12725 0 25958 0 166452 0 0 0 Ms Shirley Hoogstra 144295 0 0 0 0 0 12089 0 31932 0 188316 0 0 0 Mr Ken Erffmeyer 164500 0 0 0 0 0 12000 0 25907 0 202407 0 0 0 Mr Robert Berkhof 109441 0 0 0 0 0 11039 0 11639 0 132119 0 0 0 Michigan Higher Education Facilities Authority 521285150 594519K74 2007-09-06 39000000 Retire MHEFA 1998 and advance refund MHEFA 2000 0 0 Michigan Higher Education Facilities Authority 521285150 594519K82 2007-09-06 57000000 Construct Fieldhouse, Residence Hall, and Atrium 0 0 39000000 0 38891793 0 108207 0 0 2007 0 1 1 1 57000000 0 0 0 219318 0 56780682 2009 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 0 1 1 JP Morgan Chase .4 0 0 1 0 1 1 JP Morgan Chase 27.2 0 0 1 X 4 0 0 X 0 0 X 0 0 X 32 172801 Mean Market Value X 4 247000 Opinion of Experts X 9 0 0 X 5 0 0 X Tuition Gift Certificates 3 85088 Market Value X Landscaping 2 6052 Cost X Equipment 2 28760 Cost 2 0 1 0 SchM_P01_S00_L33 Schedule M, Part I, Line 33 The College does not capitalize collections, including artwork and collectibles as elected under SFAS 116 and therefore no revenue recognition is reported in column (c) of lines 1, 4 and 18. The dollar value of certain items is below the College's revenue recognition threshold for the financial statements and therefore no revenue is reported in column (c) of lines 5 and 19. F990_P06_S0B_L11 Form 990, Part VI, Section B, Line 11 A copy of the IRS Form 990 and related attachments are sent to each member of the Audit Committee for review, comment, and revision prior to electronic filing. The review is ratified at the next Audit Committee meeting and reported to the full board. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Signed documents are reviewed by the Vice President of Administration, Finance, and Information Services on an annual basis. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The Board of Trustees annually appoints a committee to review the President's salary by comparison to a set of 25 peer institutions. The committee then makes a recommendation to the Executive Committtee of the Board for implementation. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Available upon request. Coach Homes in the Woods LLC 3201 Burton St SE Grand Rapids MI 495464301 760811945 Residential Apartments MI 1164317 6462614 N/A Weyhill Properties LLC 3201 Burton St SE Grand Rapids MI 495464301 260410324 Class A Commercial Offices MI 997942 8480460 N/A