2020-04-30T14:51:15-05:00 2019-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2018-07-01 470491571 BELLEVUE UNIVERSITY % BROOKE LAMBERT BELL 4022932000 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 MARY HAWKINS PRESIDENT 4025577087 2020-05-15 true KRISTIN TYNON P01063388 4024737600 167.68.126.162 47008420201215000035 2020-04-30 P 8EF21EB42C986E70FB9C94A7E58774E2AB9F957E 71C2EF56C2A364DD46770B4DF2218DB6BCBB0C88 2018 2020-09-23 17:36:50Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 106640205 false X WWW.BELLEVUE.EDU X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 28 26 1349 28 -60029 3539157 2616790 72194915 87828761 1671974 4378785 2939280 1190859 80345326 96015195 4403958 4107942 0 0 49534384 55956212 0 0 435126 28801331 35034829 82739673 95098983 -2394347 916212 190644935 198227086 18821522 25124349 171823413 173102737 X 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. false false 63001836 4107942 88946494 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. 63001836 true true false false false true false false false true true false false false false false false true true false false false false false false false false false true true true false false false false false false false false false true false false false false false true true false false false true 167 0 true 1349 true true true false false false false false false false false false false false false false false X 28 26 true false false false false false false true true false false true true true true true true true true false X X BROOKE LAMBERT 4025577087 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 MICHAEL CASSLING BOARD CHAIR 2.0 1.5 X X 0 0 0 ELIZABETH MURPHY BOARD SECRETARY 2.0 1.5 X X 0 0 0 JERRY ADAMS BOARD MEMBER 2.0 1.5 X 0 0 0 SCOTT CARLSON BOARD VICE CHAIR 2.0 1.5 X X 0 0 0 LARRY COURTNAGE BOARD MEMBER 2.0 1.5 X 0 0 0 SUSAN DENNIS BOARD MEMBER 2.0 1.5 X 0 0 0 THOMAS CLARK BOARD MEMBER 2.0 1.5 X 0 0 0 RYAN DOWNS BOARD MEMBER 2.0 1.5 X 0 0 0 KEITH EDQUIST BOARD MEMBER 2.0 1.5 X 0 0 0 FREDERICK HUNZEKER BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL LEBENS BOARD MEMBER 2.0 1.5 X 0 0 0 WILLIAM DYER BOARD MEMBER 2.0 1.5 X 0 0 0 STEVEN GEORGE BOARD MEMBER 2.0 1.5 X 0 0 0 CAREY HAMILTON BOARD MEMBER 2.0 1.5 X 0 0 0 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 MEMBER 2.0 1.5 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 KIMBERLY BISHOP BOARD MEMBER 2.0 1.5 X 0 0 0 ERIC KEEN BOARD MEMBER 2.0 1.5 X 0 0 0 ANDREW NELSEN BOARD MEMBER 2.0 1.5 X 0 0 0 JAMES GROTRIAN EVP, OPERATIONS 40.0 0.0 X 205616 0 23247 GERALD BLASIG VP, ADMINISTRATION 40.0 0.0 X 153241 0 23659 RUSSELL RUPIPER CEO, ADVANCEMENT 40.0 0.0 X 170810 0 22044 MATTHEW DAVIS EVP, ADMIN SERVICES 40.0 0.0 X 211067 0 16542 MARY HAWKINS PRESIDENT 40.0 1.5 X 361103 0 22680 GREGORY ALLEN ASSOCIATE PROFESSOR 40.0 0.0 X 152460 0 15453 EDWARD JARECKI AVP, TRANSFORM LDR & ETRPR ARC 40.0 0.0 X 149272 0 9289 ROBERT KIZZIRE AVP, ENROLLMENT MANAGEMENT 40.0 0.0 X 161472 0 246 KENNETH MASON CAS ADMINISTRATION 40.0 0.0 X 137011 0 21378 RUSSEL LANE VP COMMUNITY & STUDENT AFFAIRS 40.0 0.0 X 146710 0 23182 1848762 0 177720 60 false true false ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD CITY CA 94065 COMPUTER HOSTING 833334 ZAISS COMPANY 11626 NICHOLAS ST OMAHA NE 68154 MARKETING 1234419 GOOGLE INC 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING 4185664 GUILD EDUCATION INC 370 17TH STREET DENVER CO 80202 EDUCATION BENEFITS 833334 BLACKBOARD INC 1111 19TH STREET NORTHWEST WASHINGTON DC 20036 TECHNOLOGY 897214 34 874100 1742690 0 2616790 Tuition & Fees 611710 85901313 85901313 Auxiliary Sales & Service 611710 1927448 1927448 87828761 2047975 2047975 0 0 568739 505357 63382 0 63382 -69923 133305 12380523 150 10049863 2330660 150 2330810 150 2330660 0 0 0 0 0 0 79684 69790 9894 9894 Miscellaneous Income 900099 1096949 1096949 Testing Center 611710 20634 20634 1117583 96015195 88946494 -60029 4511940 X 0 4107942 4107942 0 0 1231551 673391 417827 140333 0 45220364 33921264 11140561 158539 1576962 1134135 353262 12299 4573077 2849705 1781437 19201 3354258 2548542 787486 18230 0 120153 120153 94750 94750 0 0 0 8877278 4754307 4085953 37018 6189529 8215 6181314 0 4034863 2453693 1581170 0 548696 453678 95018 1223100 1010693 210677 1730 0 0 39034 39034 0 5007883 3787646 1220237 456448 48927 407521 ATHLETIC EXPENSE 2091272 598847 1492425 STUDENT HOUSING 1688388 1688388 DUES & SUBSCRIPTIONS 752690 668664 81670 2356 UTILITIES 941671 764236 177409 26 2969074 1529563 1394117 45394 95098983 63001836 31662021 435126 X 650600 628172 14393270 11606929 2036695 1425604 7295352 16075899 0 0 0 0 0 0 0 0 1270724 2257371 128016402 52860236 77352030 75156166 87351580 90782657 208680 208680 0 0 0 0 86004 85608 190644935 198227086 4579802 9210848 0 0 8496720 10834304 2545000 1249197 0 0 0 0 3200000 3830000 0 0 0 0 18821522 25124349 X 145232391 146713537 12655153 13188648 13935869 13200552 171823413 173102737 190644935 198227086 916212 363112 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 306480 true true 87989267 353859 4699480 5843017 17729 87181860 83734748 83453 5410415 1223981 15368 87989267 75372334 1333793 7353345 307152 17572 83734748 74141672 221250 1324840 294528 20900 75372334 71206059 1070667 2271895 384545 22404 74141672 0.75160 0.15140 0.09700 false false 9036955 9036955 77555721 21221354 56334367 37986293 30941886 7044407 3437433 696996 2740437 75156166 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE TO BE 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 SCHOLARSHIPS AND GRANTS 1100 4107942 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 X X X false true false false false false false false false JAMES GROTRIAN EVP, OPERATIONS 188174 17442 11272 11975 228863 GERALD BLASIG VP, ADMINISTRATION 140122 13119 11721 11938 176900 RUSSELL RUPIPER CEO, ADVANCEMENT 156397 14413 10917 11127 192854 GREGORY ALLEN ASSOCIATE PROFESSOR 142519 9941 8910 6543 167913 EDWARD JARECKI AVP, TRANSFORM LDR & ETRPR ARC 137004 12268 9043 246 158561 ROBERT KIZZIRE AVP, ENROLLMENT MANAGEMENT 151958 9514 246 161718 MATTHEW DAVIS EVP, ADMIN SERVICES 193590 17477 15583 959 227609 MARY HAWKINS PRESIDENT 332123 28980 22000 680 383783 KENNETH MASON CAS ADMINISTRATION 126705 10306 9426 11952 158389 RUSSEL LANE VP COMMUNITY & STUDENT AFFAIRS 134266 12444 11117 12065 169892 SCHEDULE J, PART I, QUESTION 4B The University sponsors a 457(b) Plan to provide a means by which certain employees may elect to defer receipt of current compensation in order to provide retirement and other benefits on behalf of the employee. The Plan is intended to be an eligible nonqualified deferred compensation plans that complies with the provisions of Section 457(b) of the Internal Revenue Code. The Plan is intended to be an unfunded plan maintained primarily for the purpose of providing deferred compensation benefits for a select group of management. In the current year Mary Hawkins had a balance in the 457(b) plan, but was not actively contributing. In addition, Matthew Davis began contributing during the current fiscal year, but had no contributions during the 2018 calendar year. Neither individual received any payments from the plan in the current year and as such, there are no amounts paid to be disclosed. A CITY OF BELLEVUE NEBRASKA 476006099 2015-03-13 6655000 REFUND PRIOR BOND ISSUE 02/16/2010 false false false A 5405000 0 6655000 0 0 0 83682 0 0 0 6571318 0 2011 true false true true A false false 0 false false false false A false false true true false false 0 false 0 false false A false PART III, LINE 9 POLICIES HAVE NOT YET BEEN ADOPTED. THE TAXPAYER ANTICIPATES ADOPTING POLICIES IN THE FUTURE. IN THE INTERIM, THE TAXPAYER CONTINUES TO MAINTAIN GENERAL TAX COMPLIANCE POLICIES AND IN FURTHERANCE THEREOF PERIODICALLY REVIEWS ITS BOND COVENANTS (INCLUDING COVENANTS RELATING TO TAX-EXEMPT STATUS) FOR COMPLIANCE. PART IV, LINE 7 POLICIES HAVE NOT YET BEEN ADOPTED. THE TAXPAYER ANTICIPATES ADOPTING POLICIES IN THE FUTURE. IN THE INTERIM, THE TAXPAYER CONTINUES TO MAINTAIN GENERAL TAX COMPLIANCE POLICIES AND IN FURTHERANCE THEREOF PERIODICALLY REVIEWS ITS BOND COVENANTS (INCLUDING COVENANTS RELATING TO TAX-EXEMPT STATUS) FOR COMPLIANCE. PART IV, LINE 2C ISSUER NAME: CITY OF BELLEVUE, NEBRASKA DATE THE REBATE COMPUTATION WAS PERFORMED: 09/13/2015 NOTE REGARDING THE REBATE COMPUTATION: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. JOHN NELSON BOARD MEMBER 326945 INSURANCE/CONSULTING SERVICES false JOHN KOTOUC BOARD MEMBER 116774 BANK FEES & LOAN INTEREST 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. John Koutouc is the Chairman and CEO of American National Bank. American National Bank provides banking services to the University. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER, JOHN NELSON, IS THE CHAIRMAN AND 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. 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 2018 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 -------------- --------------- ------------- MEMBERSHIPS $106,175 $95,926 $388 SUPPLIES 219,208 331,396 9,024 STUDENT RELATED EXP 52,400 235,298 0 EQUIPMENT RENTAL & MAINTENANCE 511,000 49,504 0 BANK & REGULATORY CHARGES 88,194 120,746 0 POSTAGE & SHIPPING 140,785 172,871 7,913 GENERAL EXPENSE 66,177 92,091 17,420 FOOD SERVICE EXPENSE 193,789 81,875 7,640 PROMOTIONAL EXPENSE 40,350 44,001 3,009 COMMUNITY SUPPORT 87,633 170,409 0 BAD DEBT EXPENSE 23,856 0 0 ----------- ------------ ------------ $1,529,561 $1,394,117 $45,394 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 -1275 134974 1.00000 true false false false false false false false false false false false false false false false false false false