2019-01-28T14:49:49-06:00 2018-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2017-07-01 470491571 BELLEVUE UNIVERSITY % BROOKE LAMBERT BELL 4022932000 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 MARY HAWKINS PRESIDENT 2019-05-15 true KRISTIN TYNON P01063388 4024737600 76.84.204.63 47008420190285000003 2019-01-28 P 0E73408C17B659B1504FB7592FA1534493049A73 71C2EF56C2A364DD46770B4DF2218DB6BCBB0C88 2017 2019-02-21 02:37:17Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 84897700 false X WWW.BELLEVUE.EDU X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 29 28 1462 29 23900 4795029 3539157 73217296 72194915 2361536 1671974 2145403 2939280 82519264 80345326 4879496 4403958 0 0 47300650 49534384 0 0 539986 28142259 28801331 80322405 82739673 2196859 -2394347 187571085 190644935 17114706 18821522 170456379 171823413 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 49570075 4403958 72194915 BELLEVUE UNIVERSITY IS A NON-PROFIT ORGANIZATION INCORPORATED IN THE STATE OF NEBRASKA. THE UNIVERSITY PROVIDED HIGHER EDUCATION SERVICES TO APPROXIMATELY 11,000 STUDENTS DURING THIS REVIEW PERIOD. 49570075 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 true false false false false true true false false false true 144 0 true 1462 true true true false false false false false false false false false false false false X 29 28 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 KIMBERLY BISHOP 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 ERIC KEEN BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL LEBENS BOARD MEMBER 2.0 1.5 X 0 0 0 ANDREW NELSEN 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 LYN ZIEGENBEIN BOARD MEMBER 2.0 1.5 X 0 0 0 DANIEL HAMANN BOARD TREASURER 2.0 1.5 X X 0 0 0 MARY HAWKINS PRESIDENT 40.0 1.5 X 343842 0 24174 MATTHEW DAVIS EVP, ADMIN SERVICES 40.0 0.0 X 201987 0 15913 JAMES GROTRIAN EVP, OPERATIONS 40.0 0.0 X 190484 0 23245 GERALD BLASIG VP, ADMINISTRATION 40.0 0.0 X 148161 0 22292 DONNA BARNES FORMER EVP UNIV/ACADEM AFFAIRS 40.0 0.0 X 180112 0 25146 RUSSELL RUPIPER CEO, ADVANCEMENT 40.0 0.0 X 165039 0 21831 RODERIC HEWLETT FORMER CAO & SVP, ACADEMICS 40.0 0.0 X 291147 0 28886 LORI PIRSCH FORMER AVP, FINANCIAL STRATEGY 40.0 0.0 X 165206 0 9523 RUSSELL LANE VP, COMMUNITY & STUDENT AFFAIR 40.0 0.0 X 141121 0 21815 GREGORY ALLEN ASSOCIATE PROFESSOR 40.0 0.0 X 150509 0 14355 EDWARD JARECKI AVP, TRANSFORM LDR & ETRPR ARC 40.0 0.0 X 143945 0 5008 ROBERT KIZZIRE AVP, ENROLLMENT MANAGEMENT 40.0 0.0 X 139417 0 226 2260970 0 212414 44 false true false ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD CITY CA 94065 COMPUTER HOSTING 1226057 HAWKINS CONSTRUCTION COMPANY 2516 DEER PARK BLVD OMAHA NE 68105 CONSTRUCTION 2080240 ZAISS COMPANY 11626 NICHOLAS ST OMAHA NE 68154 MARKETING 1474300 GOOGLE INC 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING 2640188 TRUSTHOUSE SERVICES GROUP INC 2201 WATER RIDGE PRAKWAY SUITE 320 CHARLOTTE NC 28217 FOOD SERVICES 608163 29 877343 2661814 108176 3539157 Tuition & Fees 611710 72194915 72194915 72194915 1625008 1625008 0 0 201458 95233 106225 0 106225 6508 99717 4397843 4326518 24359 71325 -24359 46966 -24359 71325 0 0 0 0 0 0 123656 106264 17392 17392 Miscellaneous Income 900099 2794921 2794921 Testing Center 611710 20742 20742 2815663 80345326 74986219 23900 1796050 X 0 4403958 4403958 0 0 1587356 1102855 350880 133621 0 39836485 28629166 10966192 241127 1627840 1060286 543785 23769 3504841 2808881 672648 23312 2977862 2208411 744815 24636 0 47402 47402 92138 92138 0 0 0 1194177 258688 935489 5538893 75668 5463225 0 4664156 185879 4478277 0 1948040 808350 1139690 1169223 896223 267999 5001 0 85779 37249 48530 54636 54636 0 5093407 3747932 1345475 40626 30423 10203 DUES & SUBSCRIPTIONS 739148 516937 221902 309 CONTRACTED SERVICES 1916801 104362 1770527 41912 BAD DEBTS 794575 794575 GENERAL EXPENSE 1399678 1193747 194576 11355 4022652 1501060 2486648 34944 82739673 49570075 32629612 539986 X 667476 650600 17248491 14393270 2633301 2036695 6075621 7295352 0 0 0 0 0 0 0 0 2475712 1270724 127637750 50285720 75515697 77352030 82625625 87351580 225000 208680 0 0 0 0 104162 86004 187571085 190644935 4627353 4579802 0 0 8612353 8496720 3875000 2545000 0 0 0 0 0 3200000 0 0 0 0 17114706 18821522 X 144900330 145232391 11703633 12655153 13852416 13935869 170456379 171823413 187571085 190644935 -2394347 3761381 X false true X true true true X 1 301729 true true 83734748 83453 5410415 1223981 15368 87989267 75372334 1333793 7353345 307152 17572 83734748 74141672 221250 1324840 294528 20900 75372334 71206059 1070667 2271895 384545 22404 74141672 49179948 14111463 8546753 575963 56142 71206059 0.76150 0.15840 0.08010 false false 8971247 8971247 76149247 19264899 56884348 38664066 30487461 8176605 3853190 533360 3319830 77352030 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 1173 4403958 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 true false false false false false false false false MARY HAWKINS PRESIDENT 319692 24150 23613 561 368016 MATTHEW DAVIS EVP, ADMIN SERVICES 187737 14250 15130 783 217900 JAMES GROTRIAN EVP, OPERATIONS 183359 7125 11400 11845 213729 GERALD BLASIG VP, ADMINISTRATION 136542 11619 11414 10878 170453 DONNA BARNES FORMER EVP UNIV/ACADEM AFFAIRS 166847 13265 14149 10997 205258 RUSSELL RUPIPER CEO, ADVANCEMENT 152863 12176 10917 10914 186870 RODERIC HEWLETT FORMER CAO & SVP, ACADEMICS 183771 16316 91060 19956 8930 320033 LORI PIRSCH FORMER AVP, FINANCIAL STRATEGY 122039 10500 32667 9333 190 174729 RUSSELL LANE VP, COMMUNITY & STUDENT AFFAIR 130954 10167 10818 10997 162936 GREGORY ALLEN ASSOCIATE PROFESSOR 142347 8162 8760 5595 164864 SCHEDULE J, PART II, COLUMN B OTHER REPORTABLE COMPENSATION ----------------------------- OTHER COMPENSATION FOR RODERIC HEWLETT AND LORI PIRSCH IS SEVERANCE PAYMENTS RECEIVED. A CITY OF BELLEVUE NEBRASKA 476006099 2015-03-13 6655000 REFUND PRIOR BOND ISSUE 02/16/2010 false false false A 4110000 0 6655000 0 0 0 83682 0 0 0 6571318 0 2011 true false true true A false false 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 369429 INSURANCE/CONSULTING SERVICES false X 4 108176 FMV false false false 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. DERYL HAMANN (EMERITUS) IS THE FATHER OF ACTIVE BOARD MEMBER DAN HAMANN. 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 2016 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. THIS WAS LAST COMPLETED FOR THE 2009/2010 CONTRACT. SINCE THEN, ONLY YEARLY ADJUSTMENTS HAVE BEEN MADE. RAY COTTON AND SILVERSTONE HAVE BEEN ENGAGED TO COMPLETE THE REVIEW. 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. SCHEDULE L, PART IV, COLUMN D JOHN NELSON - BOARD MEMBER AND CEO OF SILVERSTONE GROUP, BELLEVUE UNIVERSITY'S INSURANCE BROKER WHO PROVIDES INSURANCE AND CONSULTING SERVICES. 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 $149,373 $193,581 $600 SUPPLIES 388,791 216,040 20,740 RECRUITING 97,310 5,208 0 STUDENT ACTIVITES 71,773 96,168 0 EQUIPMENT RENTAL & MAINTENANCE 51,773 238,227 0 TELEPHONE 87,912 197,645 142 SERVICE CHARGES 4,239 296,886 0 TUITION REIMBURSEMENT 3,484 643,357 0 GRADUATION 0 175,001 0 POSTAGE & SHIPPING 39,887 35,184 10,276 PRINTING & PUBLICATIONS 45,426 71,353 0 SPECIAL PROGRAM 2,305 60,465 0 UTILITIES 1,203 0 0 PROFESSIONAL FEES 23,740 242,164 3,186 ENDOWMENT FEES 0 15,369 0 FOOD SERVICE EXPENSE 533,844 0 0 ----------- ----------- --------- $1,501,060 $2,486,648 $34,944 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 -1285 136249 1.00000 true false false false false false false false false false false false false false false false false false false