2015-02-24T17:06:20-06:00 2014-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2013-07-01 470491571 BELLEVUE UNIVERSITY % SUSAN TEUTSCHMANN BELL 4022932000 1000 GALVIN ROAD SOUTH Suite BELLEVUE NE 68005 MARY HAWKINS PRESIDENT 4025577069 2015-02-16 true KRISTIN TYNON P01063388 4025577069 2013 2016-02-25 16:41:14Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 125513591 false X www.bellevue.edu X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 29 24 1331 34 22267 -15033 1971245 4833901 76409154 74632868 1837140 2321338 722986 816716 80940525 82604823 2923814 3353036 0 0 49383815 48934206 0 0 457253 26039833 24986638 78347462 77273880 2593063 5330943 168927598 176709644 25247466 21358420 143680132 155351224 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 41703675 3353036 74632868 BELLEVUE UNIVERSITY IS A NON-PROFIT ORGANIZATION INCORPORATED IN THE STATE OF NEBRASKA. THE UNIVERSITY PROVIDED HIGHER EDUCATION SERVICES TO APPROXIMATELY 8,500 STUDENTS DURING THIS REVIEW PERIOD. 41703675 true true false true 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 139 0 true 1331 true true true false false false false false false false false false false false false X 29 24 true false false false false false false true true false false true true true true true true true true false X X SUSAN TEUTSCHMANN 4025577087 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 GEORGE LITTLE BOARD CHAIR 2.0 0.0 X X 0 0 0 CAREY HAMILTON BOARD VICE CHAIR 2.0 0.0 X X 0 0 0 ELIZABETH MURPHY BOARD SECRETARY 2.0 1.5 X X 0 0 0 PETE RICKETTS BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL H SIMMONDS BOARD MEMBER 2.0 1.5 X 0 0 0 WILLIAM F DYER BOARD MEMBER 2.0 1.5 X 0 0 0 SUSAN DENNIS BOARD MEMBER 2.0 1.5 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 LYNNE BOYER BOARD MEMBER 2.0 1.5 X 0 0 0 SCOTT CARLSON BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL S CASSLING BOARD MEMBER 2.0 1.5 X 0 0 0 TOM CLARK BOARD MEMBER 2.0 1.5 X 0 0 0 LARRY COURTNAGE BOARD MEMBER 2.0 1.5 X 0 0 0 HENRY DAVIS BOARD MEMBER 2.0 1.5 X 0 0 0 KEITH EDQUIST BOARD MEMBER 2.0 1.5 X 0 0 0 WILLIAM P ESPING BOARD MEMBER 2.0 1.5 X 0 0 0 THOMAS HARVEY BOARD MEMBER 2.0 1.5 X 0 0 0 ROBERT HOWARD BOARD MEMBER 2.0 1.5 X 0 0 0 JOHN F KOTOUC BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL C LEBENS BOARD MEMBER 2.0 1.5 X 0 0 0 ANDREW C NELSEN BOARD MEMBER 2.0 1.5 X 0 0 0 JOHN P NELSON BOARD MEMBER 2.0 1.5 X 0 0 0 H DOUGLAS RILEY BOARD MEMBER 2.0 1.5 X 0 0 0 GEORGE VENTEICHER BOARD MEMBER 2.0 1.5 X 0 0 0 DANIEL HAMANN BOARD TREASURER 2.0 0.0 X X 0 0 0 GORDON WATANABE BOARD MEMBER 2.0 1.5 X 0 0 0 RYAN DOWNS BOARD MEMBER 2.0 1.5 X 0 0 0 AUDIE KEATON BOARD MEMBER 2.0 1.5 X 0 0 0 MARY HAWKINS PRESIDENT 40.0 0.0 X 340994 0 20969 RUSSELL RUPIPER CEO-FOUNDATION 40.0 0.0 X 151096 0 9569 WALTER ANDERSEN VP FINANCE 40.0 0.0 X 170072 23481 MICHAEL ECHOLS EXECUTIVE VICE PRESIDENT 40.0 0.0 X 251166 0 21398 DONNA MCDANIEL VP, ACADEMIC AFFAIRS 40.0 0.0 X 193386 0 17255 GERALD BLASIG VP, ADMINISTRATION 40.0 0.0 X 145316 0 21863 MARTYNE HALLGREN VP, ENTERPRISE SERVICES 40.0 0.0 X 215478 0 21707 MATTHEW DAVIS CHIEF OPERATING OFFICER 40.0 0.0 X 173873 0 13100 ROBERT S KELNER SR BUSINESS DEVELOPMENT MGR 40.0 0.0 X 155096 0 10389 EMILIA CRAWFORD SENIOR BUSINESS LIAISON 40.0 0.0 X 176256 0 24494 RODERIC HEWLETT VP, ANALYSIS, PLANNING & PRODU 40.0 0.0 X 260886 0 27533 EDWARD R JARECKI AVP, PMO & ENTERPRISE APPLICAT 40.0 0.0 X 144460 0 1149 JAMES VEREBELY VP, INFORMATION TECHNOLOGY SRV 40.0 0.0 X 127200 0 10449 2505279 0 223356 26 false true false ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD SHORES CA 94065 COMPUTER HOSTING 1737428 MEDIASSOCIATES INC ONE IVES STREET DANBURY CT 06810 ADVERTISING 4709973 ZAISS COMPANY 11626 NICHOLAS STREET OMAHA NE 68154 MARKETING CONSULTING 763744 IP Pathways LLC 6410 S 118TH ST OMAHA NE 68137 COMPUTER SUPPORT 675615 BLACKBOARD INC PO BOX 200154 PITTSBURGH PA 15251 COMPUTER HOSTING 640602 19 880151 3953750 160228 4833901 Tuition & Fees 611710 74632868 74632868 74632868 1028658 1028658 0 172771 172771 93501 51715 41786 0 41786 41786 44133333 16400 42855739 1314 1277594 15086 1292680 15086 1277594 0 0 0 Miscellaneous Income 900099 547206 547206 Testing Center 611710 32686 32686 Fireworks Stand 453000 22267 22267 602159 82604823 75269632 22267 2479023 X 0 3353036 3353036 0 0 1724243 1361906 247121 115216 0 39104973 23919250 14970944 214779 1494898 815373 658252 21273 3715452 2318393 1375816 21243 2894640 1824103 1049952 20585 0 208052 124215 83837 104954 65820 39134 0 0 0 162407 160865 1542 6012048 41378 5967012 3658 0 3564171 131250 3432921 0 1346556 1024398 322158 1186922 413560 767241 6121 0 74387 70803 3584 398419 398419 0 4795366 3499932 1295434 52584 33061 19523 CONTRACTED SERVICES 1593437 216532 1358609 18296 TUITION REMISSION 718438 517313 201125 PROFESSIONAL FEES 746884 140246 598744 7894 GENERAL EXPENSE 852221 399204 452375 642 3169792 1433902 1709886 26004 77273880 41703675 35112952 457253 X 5357 2963 20183787 16525221 276991 1587321 6213177 7085510 0 0 0 0 0 0 0 0 2042562 2121350 104438111 29671957 77384574 74766154 62796380 74107181 0 500000 0 0 0 0 24770 13944 168927598 176709644 3883734 3260682 0 0 7019103 7645068 14344629 10452670 0 0 0 0 0 0 0 0 0 0 25247466 21358420 X 127969815 135100228 5990336 9351641 9719981 10899355 143680132 155351224 168927598 176709644 5330943 6340149 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X true false false false false false false false false true 9318 9318 false false DESCRIPTION OF OTHER ACTIVITIES: PORTION OF ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES OF NEBRASKA (AICUN) DUES DEFINED AS LOBBYING EXPENSES. 3 80000 2250786 true true 49179948 14111463 8546753 575963 56142 71206059 44352590 10085 5897091 1026059 53759 49179948 43580283 4566 830201 15102 47358 44352590 37117573 31243 6495442 6280 57695 43580283 31959398 635001 4593584 13202 57208 37117573 0.76660 0.15310 0.08030 false false 8171870 8171870 62850574 12631801 50218773 33365518 17040156 16325362 50149 50149 74766154 PART V, LINE 4 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS: 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, LINE 3 BELLEVUE UNIVERISTY PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE COLLEGE CATALOG, YEARLY STUDENT HANDBOOK, AND OTHER APPROPRIATE PUBLICATIONS. SCHEDULE E, 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 2501 3353036 FMV SCHOLARSHIPS ORGANIZATION'S PROCEDURES FOR MONITORING USE OF GRANT FUNDS 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 false false false false false false false false MARY HAWKINS PRESIDENT 298994 0 42000 0 0 0 19500 0 1469 0 361963 0 MICHAEL ECHOLS EXECUTIVE VICE PRESIDENT 220366 0 30800 0 0 0 15528 0 5870 0 272564 0 DONNA MCDANIEL VP, ACADEMIC AFFAIRS 169586 0 23800 0 0 0 10550 0 6705 0 210641 0 GERALD BLASIG VP, ADMINISTRATION 126462 0 18854 0 0 0 10863 0 11000 0 167179 0 RUSSELL RUPIPER CEO-FOUNDATION 132675 0 18421 0 0 0 9287 0 282 0 160665 0 WALTER ANDERSEN VP FINANCE 148442 21630 0 12463 11018 193553 MARTYNE HALLGREN VP, ENTERPRISE SERVICES 189003 0 26475 0 0 0 15254 0 6453 0 237185 0 ROBERT S KELNER SR BUSINESS DEVELOPMENT MGR 136187 0 18909 0 0 0 10107 0 282 0 165485 0 EMILIA CRAWFORD SENIOR BUSINESS LIAISON 153756 0 22500 0 0 0 13094 0 11400 0 200750 0 RODERIC HEWLETT VP, ANALYSIS, PLANNING & PRODU 232886 0 28000 0 0 0 16133 0 11400 0 288419 0 MATTHEW DAVIS CHIEF OPERATING OFFICER 152873 0 21000 0 0 0 12100 0 1000 0 186973 0 A CITY OF BELLEVUE NEBRASKA 476006099 079226av8 2010-02-16 17500000 IMPROVEMENTS/ADDITIONS/EQUIPMENT false false false A 7000000 0 17501800 1750812 0 0 199168 0 0 15551820 0 0 2011 false false true true A false false false false 0.00000 0.00000 0.00000 false false false false A false true true false false false 0 false 0 false false A false PART II, LINE 3 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IS PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS IN LINE 4. PART III, LINE 9 POLICIES ARE EXPECTED TO BE ADOPTED DURING THE 2014 TAX YEAR. IN THE TAXPAYER'S RETURN FOR THE 2013 TAX YEAR THE TAXPAYER STATED ITS EXPECTATION THAT POLICIES WOULD BE ADOPTED DURING THE 2013 TAX YEAR, BUT SUCH POLICIES WERE NOT IN FACT ADOPTED. POLICIES ARE BEING PREPARED AND REVIEWED FOR ADOPTION AT THE TAXPAYER'S NEXT REASONABLE OPPORTUNITY DURING THE 2014 TAX YEAR (LIKELY IN MARCH 2015). 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 ARE EXPECTED TO BE ADOPTED DURING THE 2014 TAX YEAR. IN THE TAXPAYER'S RETURN FOR THE 2013 TAX YEAR THE TAXPAYER STATED ITS EXPECTATION THAT POLICIES WOULD BE ADOPTED DURING THE 2013 TAX YEAR, BUT SUCH POLICIES WERE NOT IN FACT ADOPTED. POLICIES ARE BEING PREPARED AND REVIEWED FOR ADOPTION AT THE TAXPAYER'S NEXT REASONABLE OPPORTUNITY DURING THE 2014 TAX YEAR (LIKELY IN MARCH 2015). 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. JOHN NELSON BOARD MEMBER 392308 INSURANCE/CONSULTING SERVICES false X 2 160228 FMV false false false DIRECTOR, TRUSTEEE, OR KEY EMPLOYEE FORM 990, PART VI, QUESTION 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 Board Member and Chairman/CEO of American National Bank. Other Directors may have businss relationships with American National Bank. Deryl Hamann (Emeritus) is the father of active board member Dan Hamann. DESCRIBE THE PROCESS TO REVIEW 990 FORM 990, PART VI, QUESTION 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. PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, QUESTION 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 2013 FORM 990 FILING. ADDITIONALLY, THE UNIVERSITY'S BOARD OF DIRECTORS ADOPTED STAND-ALONE POLICY STATEMENTS FOR WHISTLEBLOWER, DOCUMENT RETENTION AND DESTRUCTION, EXECUTIVE COMPENSATION, JOINT VENTURE, AND INVESTMENTS. REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION FORM 990, PART VI, QUESTION 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. REVIEW OF OTHER OFFICER OR KEY EMPLOYEES' COMPENSATION FORM 990, PART VI, QUESTION 15B FOR ESTABLISHING THE COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS AND KEY EMPLOYEES, THE BOARD OF DIRECTORS PERIODICALLY REVIEW 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. DOCUMENTS MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, QUESTION 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 MANAGAMENT FUNDRAISING SERVICE EXPENSE & GENERAL EXPENSE EXPENSE --------------- ----------------- ----------- SUPPLIES $368,437 $250,803 $1,968 BAD DEBTS 0 455,193 0 MEMBERSHIPS 47,702 229,009 16,207 DUES & SUBSCRIPTIONS 300,688 371,459 0 RECRUITING 28,689 17,112 0 STUDENT ACTIVITIES 40,997 0 0 EQUIPMENT RENTAL & MAINTENANCE 174,399 61,051 0 TELEPHONE 184,178 111,477 226 SERVICES CHARGES 57,840 1,969 0 GRADUATION 132,078 0 0 POSTAGE & SHIPPING 64,055 39,737 4,828 PRINTING & PUBLICATIONS 9,110 99,871 2,775 SPECIAL PROGRAM 775 3,678 0 TRANSCRIPTS 1,225 0 0 ENDOWMENT FEES 23,729 62,835 0 PROPERTY TAX 0 5,692 0 --------------- ----------------- ----------- $1,433,902 $1,709,886 $26,004 BELLEVUE UNIVERSITY FOUNDATION 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 363479801 FUNDRAISING NE 501(C)(3) 11A BELLEVUE UNI true BU Ventures Inc 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 465247928 LEAD GENERATION NE BELLEVUE UNIV C CORP -67 524933 1.00000 true false true false false false false false false false false false false false false false false false false BU VENTURES INC B 525000 FMV