2022-02-17T15:14:44-06:00 2021-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2020-07-01 470491571 BELLEVUE UNIVERSITY % MCKAYLA GOLLOGLY BELL 4022932000 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 MARY HAWKINS PRESIDENT 4025577087 2022-05-16 true MARY HAWKINS 999009999 KRISTIN TYNON P01063388 4024737600 3 2020 2022-09-23 18:48:47Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 147811593 false X WWW.BELLEVUE.EDU X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 28 26 1537 28 15107 0 3835463 6626314 109845507 115767050 2957503 1831969 1086164 561096 117724637 124786429 4167612 4580380 0 0 60881709 66804038 0 0 453149 43090854 47586830 108140175 118971248 9584462 5815181 215489676 234646605 33760720 30155597 181728956 204491008 X BELLEVUE UNIVERSITY PROVIDES CAREER-ORIENTED, COST EFFECTIVE, OPEN ACCESS EDUCATION THROUGH SELECT UNDERGRADUATE, GRADUATE AND PROFESSIONAL PROGRAMS. false false 83587957 4580380 116245976 BELLEVUE UNIVERSITY IS A NON-PROFIT ORGANIZATION INCORPORATED IN THE STATE OF NEBRASKA. THE UNIVERSITY PROVIDED HIGHER EDUCATION SERVICES TO APPROXIMATELY 12,000 STUDENTS DURING THIS REVIEW PERIOD. BELLEVUE UNIVERSITY EFFECTIVELY ENGAGES STUDENTS IN EARNING AWARDS AND DEGREES THAT PREPARE THEM TO THRIVE IN A CONNECTED, COMPETITIVE WORLD. WE PROVIDE STUDENTS WITH A POWERFUL FOUNDATION FOR PERSONAL VALUE CREATION, INSTILLING THE CONFIDENCE THEY NEED TO TAKE CONTROL OF THEIR LIVES AND TO BE RESPONSIBLE CITIZENS OF THE GLOBAL COMMUNITY. WE TEACH THE VALUE OF A FREE MARKET, CAPITALIST ECONOMIC SYSTEM AND THE IMPORTANCE OF PRESERVING OUR AMERICAN HERITAGE OF A DEMOCRATIC AND FREE WAY OF LIFE. THE CONFIDENCE THEY NEED TO TAKE CONTROL OF THEIR LIVES AND TO BE RESPONSIBLE CITIZENS OF THE GLOBAL COMMUNITY. 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ROBERT HOWARD BOARD MEMBER 2.0 1.5 X 0 0 0 AUDIE KEATON BOARD MEMBER 2.0 1.5 X 0 0 0 JOHN KOTOUC BOARD MEMBER 2.0 1.5 X 0 0 0 JOHN NELSON BOARD MEMBER 2.0 1.5 X 0 0 0 DOUGLAS RILEY BOARD MEMBER 2.0 1.5 X 0 0 0 GORDON WATANABE BOARD MEMBER 2.0 1.5 X 0 0 0 LARRY RASMUSSEN BOARD MEMBER 2.0 1.5 X 0 0 0 GAIL S SEATON BOARD TREASURER 2.0 1.5 X X 0 0 0 DAVID G THRASHER BOARD MEMBER 2.0 1.5 X 0 0 0 HONG ZHENG BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL SUMMERS BOARD MEMBER 2.0 1.5 X 0 0 0 DANIEL HAMANN BOARD MEMBER 2.0 1.5 X 0 0 0 JAVIER FERNANDEZ BOARD MEMBER 2.0 1.5 X 0 0 0 DIVA MEJIAS BOARD MEMBER 2.0 1.5 X 0 0 0 2340824 0 185192 87 false true false ZAISS COMPANY 11626 NICHOLAS ST OMAHA NE 68154 ADVERTISING 1161798 GOOGLE INC 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING 4149929 GUILD EDUCATION INC 370 17TH STREET DENVER CO 80202 EDUCATION BENEFITS 4243878 REGENT EDUCATION INC 340 E PATRICK ST 201 FREDERICK MD 21701 TECHNOLOGY SERVICES 1304561 HAWKS CONSTRUCTION COMPANY PO BOX 9008 STATION C OMAHA NE 68109 CONSTRUCTION SERVICE 2440583 53 5070 1093389 5527855 15157 6626314 Tuition & Fees 611710 114600227 114600227 Auxiliary Sales & Service 611710 1166823 1166823 115767050 1154701 1154701 0 0 340466 267371 73095 0 73095 73095 23353273 6032 22682037 671236 6032 677268 6032 671236 0 0 0 0 0 0 93863 75756 15107 15107 Miscellaneous Income 900099 468989 468989 Testing Center 611710 3905 3905 472894 124786429 116245976 15107 1899032 X 0 4580380 4580380 0 0 1529268 1378631 150637 0 53270007 41713037 11364992 191978 1930738 1447931 471330 11477 6102971 3810505 2270941 21525 3971054 3083032 867044 20978 0 145067 145067 116925 116925 0 0 0 21060673 17870935 3164820 24918 6898397 21043 6877354 0 4936147 3166937 1769210 0 348594 348594 601793 577327 24466 0 0 0 0 4452900 3285119 1167781 659571 51341 608230 WRITE OFF EXPENSE 1874204 4565 1869639 STUDENT HOUSING 1321545 1318917 2628 BANK & REGULATORY CHARGES 765221 107021 658200 UTILITIES 913981 97782 816139 60 3491812 2103491 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USED FOR STUDENT SCHOLARSHIPS, FACULTY PROFESSIONAL GROWTH, AND FOR BOARD DESIGNATED PURPOSES. PART X, LINE 2 NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY MANAGEMENT. THEREFORE, THE ORGANIZATION'S FINANCIAL STATEMENTS DO NOT INCLUDE A FOOTNOTE FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740). true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 BELLEVUE UNIVERSITY PUBLICIZES SUCH POLICY IN THE COLLEGE CATALOG, YEARLY STUDENT HANDBOOK, AND OTHER APPROPRIATE PUBLICATIONS. SCHEDULE E, PART I, LINE 6A BELLEVUE UNIVERSITY RECEIVES GRANTS AND CONTRACTS FROM THE UNITED STATES GOVERNMENT AND THE STATE OF NEBRASKA AND ADMINISTERS SUCH FUNDS IN THE FORM OF LOANS AND OTHER FINANCIAL ASSISTANCE FOR THE PURPOSE OF PROVIDING HIGHER EDUCATION TO ITS STUDENTS. true SCHOLARSHIP & GRANTS 898 4580380 FMV SCHOLARSHIPS SCHEDULE I, PART I, LINE 2 FINANCIAL AID MONITORS ALL OF THE SCHOLARSHIPS THAT ARE AWARDED TO THE STUDENTS TO ENSURE THAT THEY MEET THE REQUIRED GUIDELINES X true true X X X X false false false false false false false false false GERALD BLASIG VP, ADMINISTRATION 148686 21441 12405 13316 195848 RUSSELL RUPIPER CEO, ADVANCEMENT 165478 23554 11853 13847 214732 GREGORY ALLEN ASSOCIATE PROFESSOR 168318 16396 9399 7052 201165 ROBERT KIZZIRE AVP, ENROLLMENT MANAGER 165955 17548 505 184008 MATTHEW DAVIS EVP, ADMIN SERVICES 234175 82445 18772 903 336295 MARY HAWKINS PRESIDENT 362832 130326 21282 643 515083 SHERRYE HUTCHERSON EVP, HUMAN RESOURCES & GUILD 219004 80282 17520 180 316986 ESTHER LUSTIG ASSISTANT PROFESSOR 155639 17094 5359 13502 191594 RUSSEL LANE VP, CAMPUS & COMMUNITY 146055 20337 11766 7790 185948 MARY DOBRANSKY DEAN, SCIENCE & TECHNOLOGY 145071 20188 11680 7418 184357 SCHEDULE J, PART I, QUESTION 1A FOR THE CURRENT REPORTING PERIOD THE USAGE OF THE COUNTRY CLUB MEMBERSHIP WAS FOR BUSINESS USE ONLY AND IS THEREFORE NOT TAXABLE COMPENSATION TO ANY EMPLOYEE. THE UNIVERSITY FOLLOWED ITS GENERAL EXPENSE POLICY FOR THESE EXPENSES, WHICH REQUIRES RECEIPT DOCUMENTATION TO BE PROVIDED PROVING THE BUSINESS PURPOSE FOR THE USE. JOHN NELSON BOARD MEMBER 197987 INSURANCE/CONSULTING SERVICES false JAVIER FERNANDEZ BOARD MEMBER 515620 UTILITIES false SCHEDULE L, PART IV Transactions disclosed on Part IV, Business Transactions Involving Interested Persons, reflect payments made to entities where these interested persons hold an officer position. These are not payments made directly to the interested persons. John Nelson is the Chairman and CEO of Silverstone Group. Silverstone Group provides insurance and consulting services to the University. Javier Fernandez is the CFO of Omaha Public Power District (OPPD). OPPD provides utilities to the University. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER, JOHN NELSON, IS THE CHAIRMAN AND FORMER CEO OF SILVERSTONE GROUP. THIS COMPANY PROVIDES INSURANCE RELATED SERVICES TO A LARGE NUMBER OF INDIVIDUALS AND COMPANIES. SOME OF THE ORGANIZATION'S DIRECTORS ARE EMPLOYED BY COMPANIES THAT DO BUSINESS WITH SILVERSTONE. JOHN KOTOUC IS A BOARD MEMBER AND THE CHAIRMAN/CEO OF AMERICAN NATIONAL BANK. OTHER DIRECTORS MAY HAVE BUSINESS RELATIONSHIPS WITH AMERICAN NATIONAL BANK. MIKE LEBENS AND FRED HUNZEKER ARE BOTH BU BOARD MEMBERS AS WELL AS MEMBERS OF THE TENASKA BOARD. JAVIER FERNANDEZ IS A BOARD MEMBER AND CFO OF OMAHA PUBLIC POWER DISTRICT (OPPD). MANY BOARD MEMBERS OR THEIR BUSINESSES LIKELY RECEIVE UTILITY SERVICES FROM OPPD. FORM 990, PART VI, SECTION B, LINE 11B THE FINALIZED FORM 990 IS MADE AVAILABLE TO THE UNIVERSITY BOARD FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS. A FORMAL DISCUSSION ABOUT SIGNIFICANT ISSUES RELATED TO THE FILING IS HELD AT THE NEXT SCHEDULED MEETING AFTER THE FORM IS COMPLETE. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY'S CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE REQUIRE ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES TO DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS THAT MAY EXIST IN ACCORDANCE WITH REVISED AND SUGGESTED 990 GUIDELINES. THIS EXERCISE HAS BEEN COMPLETED AND DOCUMENTATION HAS BEEN OBTAINED FOR PURPOSES OF THE UNIVERSITY'S 2020 FORM 990 FILING. ADDITIONALLY,THE UNIVERSITY'S BOARD OF DIRECTORS ADOPTED STANDALONE POLICY STATEMENTS FOR WHISTLEBLOWER,DOCUMENT RETENTION AND DESTRUCTION, EXECUTIVE COMPENSATION, JOINT VENTURE, AND INVESTMENTS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S BOARD OF DIRECTORS PERIODICALLY ENGAGES AN INDEPENDENT THIRD PARTY TO COMPILE COMPARABILITY DATA (I.E. DATA BASED ON THE SIZE OF THE ORGANIZATION'S ENROLLMENT, PROGRAM OFFERINGS,OPERATING BUDGETS, GEOGRAPHIC AREA, AND NONPROFIT STATUS) AND PROVIDE A FAIR MARKET VALUE ANALYSIS ON AN APPROPRIATE COMPENSATION PACKAGE TO BE PROVIDED TO THE PRESIDENT. THIS INFORMATION IS REVIEWED BY THE BOARD OF DIRECTORS AND USED TO ESTABLISH THE PRESIDENT'S COMPENSATION. SUCH APPROVAL IS DOCUMENTED CONTEMPORANEOUSLY IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15B FOR ESTABLISHING THE COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS AND KEY EMPLOYEES, THE BOARD OF DIRECTORS PERIODICALLY REVIEWS COMPARABILITY DATA (I.E. DATA BASED ON THE SIZE OF THE ORGANIZATION'S ENROLLMENT, PROGRAM OFFERINGS, OPERATING BUDGETS, GEOGRAPHIC AREA, AND NONPROFIT STATUS), COMPILED BY INDEPENDENT THIRD PARTIES. THIS INFORMATION IS REVIEWED BY THE BOARD OF DIRECTORS AND USED TO ESTABLISH FAIR MARKET VALUE COMPENSATION FOR THESE EMPLOYEES. THE PRESIDENT MAKES AN ANNUAL REVIEW BASED ON A SALARY REPORT FROM AICUN. FORM 990, PART VI, SECTION C, LINE 19 TO THE EXTENT THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE SUBJECT TO FEDERAL AND STATE DISCLOSURE RULES, THESE DOCUMENTS ARE MADE PUBLICLY AVAILABLE UPON REQUEST AS APPLICABLE LAW MAY REQUIRE. FINANCIAL STATEMENTS FORM 990, PART XII, QUESTION 2B BELLEVUE UNIVERSITY'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTANT ON A CONSOLIDATED BASIS WITH BELLEVUE UNIVERSITY FOUNDATION. ALL OTHER EXPENSES FORM 990, PART IX, LINE 24E PROGRAM SERVICE MANAGEMENT & FUNDRAISING EXPENSE GENERAL EXPENSE EXPENSE -------------- --------------- ------------- ATHLETIC EXPENSE $419,818 738 0 MEMBERSHIPS 112,337 133,066 8,643 SUPPLIES 193,260 169,985 3,227 STUDENT RELATED EXP 101,700 234,563 0 EQUIPMENT RENTAL & MAINTENANCE 251,602 69,185 0 DUES & SUBSCRIPTIONS 736,522 13,819 86 POSTAGE & SHIPPING 85,490 59,421 3,594 GENERAL EXPENSE 40,818 177,984 10,427 FOOD SERVICE EXPENSE 83,993 17,380 1,449 PROMOTIONAL EXPENSE 22,524 83,087 1,007 COMMUNITY SUPPORT 40,830 308,400 3,143 RENT EXPENSE 0 89,117 0 AID TO STUDENTS 14,597 0 0 ----------- ------------ ------------ $2,103,491 $1,356,745 $31,576 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER FEES TOTAL FEES:3900366 FORM 990 PART IX LINE 11G DESCRIPTION:FEES FOR STUDENT SERVICES TOTAL FEES:17160307 BELLEVUE UNIVERSITY FOUNDATION 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 363479801 FUNDRAISING NE 501(C)(3) 5 BELLEVUE UNI true BU VENTURES INC 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 465247928 LEAD GENERATI NE BELLEVUE UNIV C CORP -1382 132292 1.00000 true false false true false false false false false false false false false false false false false false false false BELLEVUE UNIVERSITY FOUNDATION C 5070 FMV