2014-02-11T11:35:01-06:00 2013-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2012-07-01 470491571 BELLEVUE UNIVERSITY % SUSAN TEUTSCHMANN BELL 4022932000 1000 GALVIN ROAD SOUTH Suite BELLEVUE NE 68005 MARY HAWKINS 4025577069 2014-01-27 true KRISTIN TYNON 4024737600 2012 2015-11-30 17:44:51Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 87756541 false X www.bellevue.edu X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 27 24 1303 32 20348 -21339 1991565 1971245 80653108 76409154 1261025 1837140 946354 722986 84852052 80940525 0 2923814 0 0 47744605 49383815 0 0 579371 29287036 26039833 77031641 78347462 7820411 2593063 165661194 168927598 28698660 25247466 136962534 143680132 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 42202243 2923814 76409154 BELLEVUE UNIVERSITY IS A NON-PROFIT ORGANIZATION INCORPORATED IN THE STATE OF NEBRASKA. THE UNIVERSITY PROVIDES HIGHER EDUCATION SERVICES TO 9,788 STUDENTS. 42202243 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 false false false false false true true false false false true 106 0 true 1303 true true true false false false false false false false false false false false false X 27 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 2.0 1.5 X X 0 0 0 CAREY HAMILTON 2.0 1.5 X X 0 0 0 ELIZABETH MURPHY 2.0 1.5 X X 0 0 0 PETE RICKETTS 2.0 1.5 X X 0 0 0 MICHAEL H SIMMONDS 2.0 1.5 X 0 0 0 WILLIAM F DYER 2.0 1.5 X 0 0 0 SUSAN DENNIS 2.0 1.5 X 0 0 0 JERRY ADAMS 2.0 1.5 X 0 0 0 KIMBERLY BISHOP 2.0 1.5 X 0 0 0 LYNNE BOYER 2.0 1.5 X 0 0 0 SCOTT CARLSON 2.0 1.5 X 0 0 0 MICHAEL S CASSLING 2.0 1.5 X 0 0 0 TOM CLARK 2.0 1.5 X 0 0 0 LARRY COURTNAGE 2.0 1.5 X 0 0 0 HENRY DAVIS 2.0 1.5 X 0 0 0 KEITH EDQUIST 2.0 1.5 X 0 0 0 WILLIAM P ESPING 2.0 1.5 X 0 0 0 THOMAS HARVEY 2.0 1.5 X 0 0 0 ROBERT HOWARD 2.0 1.5 X 0 0 0 JOHN F KOTOUC 2.0 1.5 X 0 0 0 MICHAEL C LEBENS 2.0 1.5 X 0 0 0 ANDREW C NELSEN 2.0 1.5 X 0 0 0 JOHN P NELSON 2.0 1.5 X 0 0 0 H DOUGLAS RILEY 2.0 1.5 X 0 0 0 GEORGE VENTEICHER 2.0 1.5 X 0 0 0 DANIEL HAMANN 2.0 1.5 X 0 0 0 GORDON WATANABE 2.0 1.5 X 0 0 0 MARY HAWKINS 40.0 0.0 X 325780 0 19772 RUSSELL RUPIPER 40.0 0.0 X 148770 0 9280 WALTER ANDERSEN 40.0 0.0 X 166719 0 21332 MICHAEL ECHOLS 40.0 0.0 X 349093 0 20822 DONNA MCDANIEL 40.0 0.0 X 182966 0 16572 GERALD BLASIG 40.0 0.0 X 143667 0 20798 MARTYNE HALLGREN 40.0 0.0 X 211835 0 20887 MATTHEW DAVIS 40.0 0.0 X 144748 0 11227 JOHN B MULLER 40.0 0.0 X 294577 0 30047 ROBERT S KELNER 40.0 0.0 X 189051 0 9493 EMILIA CRAWFORD 40.0 0.0 X 179624 0 25475 RODERIC HEWLETT 40.0 0.0 X 166392 0 21013 EDWARD R JARECKI 40.0 0.0 X 152728 0 226 2655950 0 226944 55 false true false ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD SHORES CA 94065 COMPUTER HOSTING 1986549 MEDIASSOCIATES INC ONE IVES STREET DANBURY CT 06810 ADVERTISING 1432646 ZAISS COMPANY 11626 NICHOLAS STREET OMAHA NE 68154 MARKETING CONSULTING 1187089 PHENOMBLUE 10250 REGENCY CIRCLE SUITE 125 OMAHA NE 68114 ADVERTISING 904860 BLACKBOARD INC PO BOX 200154 PITTSBURGH PA 15251 COMPUTER HOSTING 627864 30 815600 1155645 10821 1971245 Tuition & Fees 611710 76409154 76409154 76409154 1255092 1255092 0 190656 190656 108615 86194 22421 0 22421 22421 7311370 500 6720558 9264 590812 -8764 582048 -8764 590812 0 0 0 Miscellaneous Income 900099 441499 441499 Testing Center 611710 48062 48062 Fireworks Stand 453000 20348 20348 509909 80940525 76912372 20348 2036560 X 0 2923814 2923814 0 0 1882435 1524157 260244 98034 0 39173415 23688083 15150927 334405 1398947 757999 615192 25756 4015567 2450254 1542884 22429 2913451 1835185 1054678 23588 0 109080 23211 84857 1012 98722 62544 36178 0 0 0 397149 4733 390762 1654 6353161 124852 6228309 0 3397107 515892 2881215 0 1473304 1186280 287024 1488621 361933 1121722 4966 0 8385 1911 6424 50 456200 456200 0 4248411 3100732 1147679 49075 30858 18217 CONTRACTED SERVICES 1813487 287277 1497906 28304 SUPPLIES 760272 434932 321700 3640 PROFESSIONAL FEES 999098 260737 729600 8761 GENERAL EXPENSE 984769 382147 594507 8115 3402992 2244712 1139623 18657 78347462 42202243 35565848 579371 X 2479 5357 18118168 20183787 456116 276991 8815600 6213177 0 0 0 0 0 0 0 0 1636111 2042562 102641523 25256949 78991472 77384574 57600323 62796380 0 0 0 0 0 0 40925 24770 165661194 168927598 3650434 3883734 0 0 7463852 7019103 17584374 14344629 0 0 0 0 0 0 0 0 0 0 28698660 25247466 X 123045485 127969815 5224575 5990336 8692474 9719981 136962534 143680132 165661194 168927598 2593063 4124535 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 10641 10641 false false SCHEDULE C, PART II-B, LINE 1I DESCRIPTION OF OTHER ACTIVITIES ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES OF NEBRASKA (AICUN) AND NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (NAICU) DUES DEFINED AS LOBBYING EXPENSES. 3 53000 2106336 false false 44352590 10085 5897091 1026059 53759 49179948 43580283 4566 830201 15102 47358 44352590 37117573 31243 6495442 6280 57695 43580283 31959398 635001 4593584 13202 57208 37117573 37693238 39830 -5568005 151481 54184 31959398 0.71450 0.19760 0.08790 false false 8171870 8171870 62532789 11260064 51272725 30729203 13996885 16732318 1207661 1207661 77384574 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 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 2568 2923814 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 284530 0 41250 0 0 0 18479 0 1293 0 345552 0 MICHAEL ECHOLS 219093 0 130000 0 0 0 15405 0 5417 0 369915 0 DONNA MCDANIEL 160016 0 22950 0 0 0 10640 0 5932 0 199538 0 GERALD BLASIG 124055 0 19612 0 0 0 10591 0 10207 0 164465 0 RUSSELL RUPIPER 129608 0 19162 0 0 0 9054 0 226 0 158050 0 WALTER ANDERSEN 144219 0 22500 0 0 0 12060 0 9272 0 188051 0 MARTYNE HALLGREN 184295 0 27540 0 0 0 14870 0 6017 0 232722 0 JOHN B MULLER 219577 0 75000 0 0 0 16240 0 13807 0 324624 0 ROBERT S KELNER 132382 0 56669 0 0 0 9267 0 226 0 198544 0 EMILIA CRAWFORD 149624 0 30000 0 0 0 12868 0 12607 0 205099 0 RODERIC HEWLETT 146693 0 19699 0 0 0 11205 0 9807 0 187404 0 EDWARD R JARECKI 134389 0 18340 0 0 0 0 0 226 0 152954 0 MATTHEW DAVIS 127673 0 17075 0 0 0 10282 0 944 0 155974 0 A CITY OF BELLEVUE NEBRASKA 476006099 079226av8 2010-02-16 17500000 IMPROVEMENTS/ADDITIONS/EQUIPMENT false false false B CITY OF BELLEVUE NEBRASKA 476006099 079226az9 2010-08-25 6860000 REFUND PRIOR BONDS (7/14/05) false false false A 5250000 0 17501625 1750637 0 0 199168 0 0 15551820 0 0 2011 false false true true B 4695000 0 6860000 686250 30776 0 77949 0 0 0 6751275 0 2006 true false true true A false true false false 0.00060 0.00000 0.00060 false false false false B 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 B false true true false false false 0 false 0 false false A false B false PART II, LINE 3 0 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 0 POLICIES ARE EXPECTED TO BE ADOPTED DURING THE 2013 TAX YEAR. PART IV, LINE 7 0 POLICIES ARE EXPECTED TO BE ADOPTED DURING THE 2013 TAX YEAR. JOHN NELSON BOARD MEMBER 475969 INSURANCE/CONSULTING SERVICES 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. 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 2012 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 --------------- ----------------- ----------- TUITION REMISSION $527,421 $195,591 $0 BAD DEBTS 589,477 0 0 MEMBERSHIPS 44,861 289,395 10,802 DUES & SUBSCRIPTIONS 340,205 228,493 815 RECRUITING 29,343 24,965 0 STUDENT ACTIVITIES 46,677 0 0 EQUIPMENT RENTAL & MAINTENANCE 165,286 70,369 0 TELEPHONE 195,560 110,922 1,059 SERVICES CHARGES 4,408 9,641 0 GRADUATION 169,157 5,058 180 POSTAGE & SHIPPING 96,671 47,930 3,642 PRINTING & PUBLICATIONS 29,578 90,167 2,159 SPECIAL PROGRAM 4,725 13,318 0 TRANSCRIPTS 1,343 53,774 0 --------------- ----------------- ----------- $2,244,712 $1,139,623 $18,657 BELLEVUE UNIVERSITY FOUNDATION 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 363479801 FUNDRAISING NE 501(C)(3) 11A BELLEVUE UNI true false false false false false false false false false false false false false false false false false false