2015-01-22T16:43:04-06:00 2014-06-30 911275259 SMITH BUNDAY BERMAN BRITTON PS 11808 NORTHUP WAY SUITE 240 BELLEVUE WA 980051959 990 2013-07-01 911051671 BELLEVUE COLLEGE FOUNDATION BELL 4255645074 3000 LANDERHOLM CIRCLE SE NO A101 BELLEVUE WA 980076484 CHAD WALL TREASURER 4255645074 2015-01-22 1 ROB KLEE P01384134 4258278255 2013 2016-02-25 16:41:14Z CHAD WALL 3000 LANDERHOLM CIRCLE SE BELLEVUE WA 98007 1989324 0 X WWW.BELLEVUECOLLEGE.EDU/FOUNDATION X 1978 WA SUPPORTS BELLEVUE COLLEGE, ITS FACULTY AND ITS STUDENTS.(SEE FULL DESCRIPTION IN SCHEDULE O.) BELLEVUE COLLEGE FOUNDATION ("BCF") WORKS IN TANDEM WITH BELLEVUE COLLEGE TO GENERATE FUNDS FOR THE SCHOOL, SHARING STAFF AND FACILITIES WITH THE COLLEGE.THE FOUNDATION ADMINISTERS DONOR RESTRICTED FUNDS FOR THE BENEFIT OF VARIOUS DEPARTMENTS AND PROGRAMS OF BELLEVUE COLLEGE, FOR STUDENT SCHOLARSHIPS AND FOR FACULTY EXCELLENCE. 26 26 0 26 0 0 1805039 1203290 29420 57740 151229 204733 656827 28712 2642515 1494475 549288 552792 0 0 159763 162350 0 0 171524 203278 289154 912329 1004296 1730186 490179 8415711 8895269 93432 82812 8322279 8812457 THE MISSION OF THE BELLEVUE COLLEGE FOUNDATION IS TO RAISE FUNDS TO SUPPORT QUALITY EDUCATION AND LEARNING OPPORTUNITIES FOR ALL BELLEVUE COLLEGE STUDENTS. 0 0 356018 355955 57740 BELLEVUE COLLEGE FOUNDATION ("BCF") PROVIDED 263 GRANTS TO BELLEVUE COLLEGE AND TO A WIDE RANGE OF ITS PROGRAMS, ACTIVITIES AND DEPARTMENTS TO ENABLE INNOVATIONS, ENHANCEMENTS AND EXCELLENCE THAT WOULD NOT HAVE BEEN POSSIBLE RELYING SOLELY ON DIMINISHING STATE FUNDING AND ON TUITION PAID BY STUDENTS. AMONG THESE GRANTS WERE 13 COMPETITIVE AWARDS OFFERED BY BCF TO FACULTY WHO DEVELOPED PROPOSALS FOR SPECIFIC NEW PROGRAMS, FOR CURRICULUM ENHANCEMENTS AND FOR NEW OR ENHANCED INSTRUCTIONAL RESOURCES. PROGRAM REVENUE REFLECTS 1,100 INTERNATIONAL STUDENTS ENROLLED AT BELLEVUE COLLEGE UNDER A SHARED FUNDING AGREEMENT BETWEEN BCF AND THE COLLEGE. 193705 191026 THE BELLEVUE COLLEGE FOUNDATION ("BCF") AWARDED SCHOLARSHIPS TO NEEDY, DESERVING AND CAPABLE STUDENTS TO ENABLE THEM TO ATTEND BELLEVUE COLLEGE, TO EXCEL IN THEIR STUDIES OR TO CONTINUE THEIR STUDIES WHEN FACED WITH UNEXPECTED FINANCIAL CRISES. TUITION, FEES AND/OR BOOK EXPENSE SCHOLARSHIPS WERE AWARDED TO 164 INDIVIDUAL STUDENTS MAKING IT POSSIBLE FOR THEM TO PURSUE DEGREES. ADDITIONALLY, 48 YOUNG FAMILIES OR SINGLE-PARENT BELLEVUE COLLEGE STUDENTS WERE AWARDED CHILDCARE SCHOLARSHIPS PROVIDING CARE FOR YOUNG CHILDREN TO ENABLE THE PARENTS TO ATTEND CLASSES. EMERGENCY AID WAS EXTENDED TO 27 STUDENTS TO MAKE IT POSSIBLE FOR THEM TO CONTINUE THEIR STUDIES WHEN FACED WITH SUDDEN, UNEXPECTED CIRCUMSTANCES THAT WOULD OTHERWISE LIKELY HAVE CAUSED THEM TO ABANDON THEIR EDUCATIONS. 7736 5811 BELLEVUE COLLEGE FOUNDATION ("BCF") ENCOURAGES, RECOGNIZES AND REWARDS THE CREATIVE LEADERSHIP, CARE FOR STUDENTS, AND DRIVE FOR EXCEPTIONAL ACCOMPLISHMENTS EMBODIED IN THE FULL-TIME AND PART-TIME FACULTY, THE STAFF AND THE ADMINISTRATORS OF BELLEVUE COLLEGE. DURING THIS YEAR 5 INDIVIDUALS, NOMINATED BY THEIR PEERS AND THEIR STUDENTS, WERE RECOGNIZED WITH BCF'S "MARGIN OF EXCELLENCE" OR OTHER AWARDS FOR THEIR EXCEPTIONAL AND INSPIRATIONAL DEDICATION AND SERVICE TO STUDENTS, TO STUDENT SUCCESS AND TO BELLEVUE COLLEGE. 557459 1 1 0 0 0 0 0 0 0 1 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 13 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X PAUL FEAVEL AT BELLEVUE COLLEGE 4255642386 3000 LANDERHOLM CIRCLE SE BELLEVUE WA 98007 SUZANNE SAINATO BOARD MEMBER 2.00 X 0 0 0 PAUL A SWEGLE BOARD MEMBER 2.00 X 0 0 0 DALE KING BOARD MEMBER 4.00 X X 0 0 0 LAURA CELIS BOARD MEMBER 4.00 X 0 0 0 JAMES R CHESEMORE BOARD MEMBER 2.00 X 0 0 0 CURT A PEDERSON BOARD MEMBER 2.00 X 0 0 0 CAROL M TAYLOR BOARD MEMBER 4.00 X 0 0 0 DELLANIE FRAGNOLI BOARD MEMBER 2.00 X 0 0 0 SHIV BATRA BOARD MEMBER 2.00 X 0 0 0 SARAH J LANGTON BOARD MEMBER 6.00 X X 0 0 0 COURTNEY COURTER BOARD MEMBER 2.00 X 0 0 0 ALFRED W DUNNELL BOARD MEMBER 2.00 X 0 0 0 CHERYL A GUNDERSON BOARD MEMBER 2.00 X 0 0 0 BILL G KENT BOARD MEMBER 4.00 X 0 0 0 KAREN M PORTERFIELD BOARD MEMBER 2.00 X 0 0 0 BERTHE HABIB BOARD MEMBER 2.00 X 0 0 0 AMY HEDIN BOARD MEMBER 2.00 X 0 0 0 STAN ROSEN BOARD MEMBER 2.00 X 0 0 0 RUDIGER RUDY WOLF BOARD MEMBER 2.00 X 0 0 0 SCOTT A DEAN BOARD MEMBER 2.00 X 0 0 0 ROBIN NELSON BOARD MEMBER 4.00 X 0 0 0 SAM CHUGHTAI BOARD MEMBER 2.00 X 0 0 0 JIM COUGHLIN BOARD MEMBER 4.00 X X 0 0 0 JOSHUA SCHAER BOARD MEMBER 2.00 X 0 0 0 SHARON L THOMSON BOARD MEMBER 2.00 X 0 0 0 MARY CABRIAN BOARD MEMBER 2.00 X 0 0 0 CHAD A WALL BOARD MEMBER 4.00 X X 0 0 0 LAURENCE HERRON EXECUTIVE DIRECTOR 10.00 X 0 106215 20542 PAUL FEAVEL DIRECTOR OF FOUNDATION FIN 36.00 X 0 83151 18291 0 189366 38833 0 0 0 0 0 X 1203290 78650 1203290 INTERNT'L STUDENT SERV 561000 57740 57740 57740 149709 149709 549873 494849 55024 55024 55024 EXTERNAL TRUST EARNING 900099 28712 28712 28712 1494475 57740 0 233445 X 355955 355955 196837 196837 77514 61150 16364 67666 27811 39855 4638 1906 2732 8105 3331 4774 4427 1819 2608 225 225 28418 28418 19444 19444 11274 730 800 9744 8250 133 7220 897 6189 1499 4239 451 4396 4396 74726 3475 71251 1512 1512 PLEDGES - BAD DEBT 109592 109592 MEALS 11924 2305 3476 6143 VEHICLE CONTRIBUTION CO 9605 9605 DONOR RECOGNITION 2704 2704 895 895 1004296 557459 275313 171524 259999 295660 275258 169162 518937 316526 4967 11169 4015183 4832348 482257 478057 2859110 2792347 8415711 8895269 18481 3864 74951 78948 93432 82812 X 397981 821328 2884242 2706319 5040056 5284810 8322279 8812457 8415711 8895269 X 490179 -1 X X 0 1 X 1 0 X 782569 934141 1456167 1615180 1014147 5802204 782569 934141 1456167 1615180 1014147 5802204 594775 5207429 109859 144508 174543 808056 178421 1415387 7217591 165877 0.72150 0.69480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5040056 244754 5284810 4055523 984533 5040056 3433556 621967 4055523 1897584 1535972 3433556 1861134 36450 1897584 1.00000 1 0 0 DFA US CORE EQUITY I 478057 C 478057 FUNDS HELD IN TRUST BY UNRELATED OUTSIDE ORGANIZATIONS 2792347 2792347 2326073 666853 127009 37986 831848 1494225 250 250 1494475 1169041 127009 37986 164995 1004046 250 250 1004296 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO PROVIDE CURRENT INCOME FOR THE PURPOSES OF FUNDING SCHOLARSHIPS AND OTHER PROGRAM ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTERNALLY GENERATED CUSTODIAL FEES REMOVED FROM EXPENSES 37,986. PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER MISCELLANOUS ADJUSTMENT 250. PART XII, LINE 2D - OTHER ADJUSTMENTS: INTERNALLY GENERATED CUSTODIAL FEES REMOVED FROM EXPENSES 37,986. PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER MISCELLANOUS ADJUSTMENT 250. 1 BELLEVUE COLLEGE 3000 LANDERHOLM CIRCLE SE BELLEVUE WA 98007 910819265 501(C)(1) 355955 FUNDING BELLEVUE COLLEGE PROGRAMS, ACTIVITIES AND DEPARTMENTS TO ENABLE INNOVATIONS, ENHANCEMENTS AND EXCELLENCE. SCHOLARSHIPS FOR TUITION REDUCTION AND CHILDCARE SUBSIDIES 152 187874 SCHOLARSHIPS IN THE FORM OF EMERGENCY AID 27 3152 AWARDS TO BELLEVUE COLLEGE FACULTY AND STAFF 9 5811 PART I, LINE 2: RECIPIENTS OF GRANTS FROM THE BELLEVUE COLLEGE FOUNDATION ARE REQUIRED TO FILE REPORTS SUMMARIZING HOW FUNDS WERE USED AND EVALUATING THE PROJECT UPON COMPLETION. FOR MAJOR GRANTS, BCF STAFF, INCLUDING THE EXECTUTIVE DIRECTOR, VERIFY THE ACTIVITY IN A VARIETY OF WAYS,INCLUDING, BUT NOT LIMITED TO VISITING THE PROGRAM, TOURING THE FACILITY, EXAMINING THE EQUIPMENT OR WITNESSING THE USE OF THE GRANT MONEY, AND ATTENDING THE EVENTS RELATED TO THE USE OF FUNDS. SCHEDULE I, PART III PART III, ASSISTANCE TO INDIVIDUALS: SCHOLARSHIP AWARD PAYMENTS FOR TUITION, FEES AND BOOKS ARE REMITTED TO BELLEVUE COLLEGE. CHILDCARE SCHOLARSHIPS ARE PAID TO PARTICIPATING CHILDCARE PROVIDER AGENCIES. EMERGENCY FUNDS IN INCREMENTS OF $25-$100 ARE PROVIDED DIRECTLY TO STUDENTS IN THE FORM OF PREPAID PAYMENT CARDS FOR URGENTLY NEEDED FOOD, TRANSPORTATION OR HOUSING. IN RARE CIRCUMSTANCES, EMERGENCY FUNDS OF UP TO $500 MAY BE PAID TO A STUDENT OR TO A STUDENT'S LANDLORD OR OTHER PARTY THAT IS PROVIDING SERVICES TO A STUDENT. X 1 100 X 53 26050 GROSS PROCEEDS X 2 25775 SALES PRICE X TANGIBLE GOOD 6 11864 COMPARABLE SALES VAL X GREENS FEES 1 9300 COST X DONATED SERVI 2 5561 COST 0 1 1 PART I, LINE 32B: BELLEVUE COLLEGE FOUNDATION HAS CONTRACTED WITH A VEHICLE PROCESSOR ("PROCESSOR") TO RECEIVE, HANDLE AND SELL DONATED CARS AND TRUCKS. THE PROCESSOR ARRANGES EITHER TOWING OR PICK UP AND DELIVERY TO A VEHICLE AUCTION SITE. THE PROCESSOR ALSO IS RESPONSIBLE FOR FILING INTERNAL REVENUE SERVICE ("IRS") FORMS 1098-C WITH THE IRS AND MAILING THE FORMS TO THE DONORS, AS REQUIRED. AUCTION FEES, TOWING FEES, DMV FEES, AND THE PROCESSOR'S CONTRACTED SERVICE FEES ARE DEDUCTED FROM AUCTION PROCEEDS AND THE NET AMOUNT IS REMITTED TO THE FOUNDATION. THE FOUNDATION RECORDS GROSS AUCTION RECEIPTS AS CONTRIBUTION REVENUE AND THE RELATED COSTS AS FUNDRAISING EXPENES. FORM 990, PAGE 1, PART 1 - CONTRIBUTIONS DURING THE FISCAL YEAR ENDED 6/30/14, BELLEVUE COLLEGE CONTRIBUTED $189,143 TO BELLEVUE COLLEGE FOUNDATION. THE CONTRIBUTION IS COMPRISED OF $10,572 TO PERMANENTLY RESTRICTED ENDOWMENT AND $178,571 TO TEMPORARY RESTRICTED FUNDS. THIS CONSTITUTES THE PROCEEDS OF A 1983 BARGAIN SALE BENEFITING THE COLLEGE AND SUBSEQUENT EARNINGS THROUGH 6/30/14. AS THE FOUNDATION REGULARLY MANAGES ENDOWMENTS AND ENDOWMENT EARNINGS TO BENEFIT THE COLLEGE, AND AS THE COLLEGE DOES NOT PERFORM THIS FUNCTION, IT WAS AGREED TO TRANSFER THESE FUNDS TO THE FOUNDATION. PER U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR NOT-FOR-PROFIT ENTITIES, A TRANSFER IS RECORDED AS A CONTRIBUTION IF IT MEETS FIVE ESSENTIAL CRITERIA: 1) THE TRANSFER IS UNCONDITIONAL; 2) THE TRANSFER IS VOLUNTARY; 3) THE TRANSFER IS NONRECIPROCAL; 4) THE TRANSFER IS RECEIVED FOR PURPOSES THAT ARE PART OF THE RECEIVING ENTITY'S ONGOING MAJOR OR CENTRAL ACTIVITIES; AND 5) VALUE, IF ANY, RETURNED TO THE RESOURCE PROVIDER IS INCIDENTAL TO POTENTIAL PUBLIC BENEFIT. AS THIS TRANSACTION MEETS ALL FIVE CRITERIA, THE FOUNDATION HAS RECORDED IT AS A CONTRIBUTION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 DRAFT IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. UPON APPROVAL, FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR COMMENT AND QUESTIONS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, BOARD MEMBERS AND BOARD COMMITTEE MEMBERS,EXECUTIVE EMPLOYEES AND ANY OTHER MANAGER OR SUPERVISOR IDENTIFIED BY THE BOARD OF DIRECTORS ("BOD") OR BOARD PRESIDENT AS EXERCISING SUBSTANTIAL INFLUENCE OVER THE OPERATIONS OF THE BELLEVUE COLLEGE FOUNDATION ("BCF") ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONAIRE ("COI")ON AN ANNUAL BASIS. NEW BOARD MEMBERS ARE ASKED TO IMMEDIATELY SUBMIT THEIR COI FORMS. BCF REVIEWS AND RETAINS THE COMPLETED COI FORMS AND INVESTIGATES INDENTIFIED CONFLICTS. THE BCF EXECUTIVE DIRECTOR INVESTIGATES AND DISCLOSES TO THE BOD ALL CONFLICTS OF INTEREST REPORTED UNDER THIS POLICY. THE BOD EVALUATES DISCLOSURES AND MATERIAL FACTS RELATING TO THE TRANSACTION OR ARRANGEMENT GIVING RISE TO THE POTENTIAL CONFLICT OF INTEREST TO DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS AND TO DEVELOP ALTERNATIVES TO REMOVE ANY CONFLICT FROM A TRANSACTION OR ARRANGEMENT. AN INDIVIDUAL WHO HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHALL NOT BE PRESENT FOR THIS DISCUSSION UNLESS REQUIRED TO MAKE A PRESENTATION, PROVIDE ADDITIONAL FACTS OR ANSWER QUESTIONS. RESOLUTION TO A DISCLOSED CONFLICT WILL BE BASED ON THE SPECIFIC FACTS AND CIRCUMSTANCES OF THE SITUATION AND MAY INCLUDE SUSPENSION FROM VOTING OR PARTICIPATING IN DECISIONS WITH REGARD TO THE CONFLICT TRANSACTION. EVERY BOARD MEETING AGENDA INCLUDES A WRITTEN STATEMENT ASKING BOARD MEMBERS TO INFORM BCF OF ANY CHANGES WHICH MAY PRESENT A POTENTIAL CONFLICT OF INTEREST AND TO SUBMIT UPDATED COI FORMS TO DOCUMENT THE CHANGES SO THEY MAY BE EVALUATED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER OFFICERS OF BELLEVUE COLLEGE FOUNDATION ("BCF") IS SET AND REVISED NOT BY BCF BUT BY THE TRUSTEES OF BELLEVUE COLLEGE, A SEPARATE BUT FINANCIALLY INTERRELATED PUBLIC AGENCY. THE EXECUTIVE DIRECTOR AND OTHER STAFF OF BCF ARE EMPLOYEES OF BELLEVUE COLLEGE ("THE COLLEGE") AND PERFORM VARYING PERCENTAGES OF THEIR WORK FOR THE COLLEGE. BCF REIMBURSES THE COLLEGE FOR A PORTION OF THESE EMPLOYEES' TIME SPENT ON BCF WORK BUT DOES NOT SEPARATELY PROVIDE COMPENSATION DIRECTLY TO THE INDIVIDUALS. THE COLLEGE TRUSTEES BASE THEIR APPROVAL OF COMPENSATION ON SURVEYS OF THE RESPONSIBILITIES, DUTIES AND COMPENSATION OF PERSONS IN COMPARABLE POSITIONS INSIDE AND OUTSIDE THE SYSTEM OF WASHINGTON STATE COMMUNITY AND TECHNICAL COLLEGES, WASHINGTON STATE EMPLOYEES AS A WHOLE, AND THE BROADER SPECTRUM OF SIMILAR POSITIONS IN THE SEATTLE METROPOLITAN AREA. THIS PERIODIC SURVEY IS CONDUCTED BY A PROFESSIONAL FIRM SPECIALIZING IN THE AREA OF COMPENSATION REVIEWS. MEETINGS OF THE TRUSTEES ARE OPEN TO THE PUBLIC AND MINUTES ARE KEPT OF ALL ACTIONS. FORM 990, PART VI, SECTION C, LINE 19 ALL APPLICABLE TAX FORMS - FORMS 1023 AND 990 ARE AVAILABLE UPON REQUEST IN OUR OFFICES DURING NORMAL BUSINESS HOURS. IN ADDITION, THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE FOR REVIEW UPON REQUEST IN OUR OFFICE DURING NORMAL BUSINESS HOURS. SOME OR ALL OF THESE DOCUMENTS MAY ALSO BE AVAILABLE AT OUR WEBSITE AT WWW.BELLEVUECOLLEGE.EDU/FOUNDATION. FORM 990, PAGE 9, PART VIII, LINE 11A - EXTERNAL TRUST EARNINGS INCOME FROM FUNDS HELD AND MANAGED BY OUTSIDE ORGANIZATION: THE SEATTLE FOUNDATION HOLDS, INVESTS AND MANAGES THE BAZ FUND ENDOWMENT FOR THE SOLE BENEFIT OF BELLEVUE COLLEGE FOUNDATION ("BCF") IN SUPPORT OF STUDENT SCHOLARSHIPS AND PROGRAM ENHANCEMENTS IN THE BELLEVUE COLLEGE INTERIOR DESIGN PROGRAM. THE SEATTLE FOUNDATION REPORTS THE CORPUS VALUE OF THE ENDOWMENT TO BE $2,100,958. THE FUND IS INCLUDED AS PART OF "FUNDS HELD IN TRUST BY UNRELATED OUTSIDE ORGANIZATIONS" IN PART IX OF OTHER ASSETS ON SCHEDULE D. DIRECT REPORTS FROM THE SEATTLE FOUNDATION HAVE ONLY RECENTLY BECOME AVAILABLE. CUMULATED EARNINGS HELD AT THE SEATTLE FOUNDATION WERE $587,875 AT 6/30/14 OF WHICH $28,712 COMPRISES EARNINGS NEWLY RECORDED DURING THE YEAR, AND ARE REPORTED ON LINE 11A OF PART VIII, FORM 990. FORM 990, PAGE 10, PART IX, LINE 19 - CONFERENCES, CONVENTIONS & MEETINGS LUNCHEON AND OTHER MEETING EXPENSES: BELLEVUE COLLEGE FOUNDATION ("THE FOUNDATION") SPONSORS AN ANNUAL "BECOME EXCEPTIONAL LUNCHEON" TO SERVE AS A SHOWCASE FOR BELLEVUE COLLEGE, ITS STUDENTS AND THEIR ACHIEVEMENTS AND AS AN OPPORTUNITY TO ENCOURAGE DONATIONS TO THE FOUNDATION. ALL LUNCHEON COSTS ARE RECORDED AS FUNDRAISING EXPENSE UNDER CONFERENCES, CONVENTIONS AND MEETINGS. TOTAL LUNCHEON EXPENSES OF $71,251 FOR THE 2013 TAX YEAR INCLUDE SPACE RENTAL, PROMOTION AND DONOR RECOGNITION OF $47,905 MEALS AND FOOD SERVICE OF $23,346. ADDITIONAL, EXPENSES OF $3,475 WERE RECORDED UNDER MANAGEMENT AND GENERAL EXPENSES FOR SUPPLIES AND REFRESHMENTS FOR BOARD OF DIRECTOR AND BOARD COMMITTEE MEETINGS, WORKSHOPS, RECEPTIONS AND OTHER MEETINGS. FORM 990, PART XI, LINE 9: CUMMULATIVE ROUNDING ADJUSTMENT -1. FORM 990, PAGE 11, PART XII, LINE 2C AUDIT OVERSIGHT AND SELECTION OF INDEPENDENT ACCOUNTANT: THE PROCESS HAS NOT SUBSTANTIALLY CHANGED FROM THE PRIOR YEAR. THE FINANCE COMMITTEE ANNUALLY APPOINTS THE INDEPENDENT ACCOUNTING FIRM WHICH IS TO PERFORM THE AUDIT, MEETS WITH THE AUDITORS AND APPROVES THE AUDITED FINANCIAL STATEMENTS. AT BOARD DISCRETION, THE BOARD OF DIRECTORS MAY ALSO MEET WITH THE AUDITORS AND REVIEW THE AUDITED FINANCIAL STATEMENTS. BELLEVUE COLLEGE 3000 LANDERSHOLM CIRCLE SE BELLEVUE WA 980076484 910819265 UNIVERSITY LEVEL EDUCATION WA 501(C)(1) 2 N/A 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0 GRANTS AND FACULTY AND STAFF RECOGNITION AWARDS TO BELLEVUE COLLEGE B 355955 AUTHORIZED CASH DISTRIBUTIONS SCHOLARSHIPS TO INDIVIDUALS WHO ATTEND BELLEVUE COLLEGE B 191026 AUTHORIZED CASH DISTRIBUTIONS AWARDS TO BELLEVUE COLLEGE FACULTY & STAFF B 5511 ACTUAL AMOUNT PAID TO COLLEGE SALARIES PAYROLL TAXES & BENEFITS FOR SHARED EMPLOYEES TO BELLEVUE COLLEGE O 120909 UNREIMBURSED PORTION SALARIES PAYROLL TAXES & BENEFITS FOR SHARED EMPLOYEES TO BELLEVUE COLLEGE O 162350 ACTUAL AMOUNT PAID TO COLLEGE SHARED FACILITY COSTS OF INDETERMINABLE VALUE - BELLEVUE COLLEGE N NOT DETERMINABLE