2025-02-10T10:46:42+00:00 2024-06-30 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2023-07-01 420680404 Buena Vista University BUEN 7127492044 610 WEST 4TH STREET STORM LAKE IA 505881798 SUZETTE RADKE VP, FINANCE & ADMINISTRATION 2025-02-10 true Michael Engle P00482834 8162216300 2025-02-10 2023 2025-03-06 01:10:19Z SUZETTE RADKE 610 WEST 4TH STREET STORM LAKE IA 505881798 60358000 false X WWW.BVU.EDU X 1891 IA We prepare students for lifelong success through transformational educational experiences. 19 18 1042 183 134054 0 6034764 7175356 48291896 50250866 139285 1298361 992003 1566351 55457948 60290934 19292214 20928500 0 0 22122538 22102366 0 0 2064646 20239864 21197994 61654616 64228860 -6196668 -3937926 243292340 249714684 49909488 47565366 193382852 202149318 We prepare students for lifelong success through transformational educational experiences. false false 38349650 20928500 44329276 INSTRUCTION OF APPROXIMATELY 1,318 STUDENTS INCLUDING ACADEMIC SUPPORT AND OPERATING LIBRARY AND TECHNOLOGY CENTER. 8846981 0 328105 STUDENT SERVICES, ADMISSIONS, REGISTRARS, ATHLETICS, CAREER DEVELOPMENT, STUDENT HEALTH, AND OTHER SERVICES FOR APPROXIMATELY 685 CAMPUS LIVING STUDENTS. 8027574 0 7053622 AUXILIARY ENTERPRISES, DORMITORIES, DINING HALL, FORUM AND CONFERENCE CENTER FOR APPROXIMATELY 685 CAMPUS LIVING STUDENTS. 55224205 true true false false false false false false true true true false false true true false true true false true false false false true false false false true true true false false false false false false true false false false true false false false false true true true false false true 2900 0 true 1042 true true true false false false false false false false false false false false X 19 18 false false false false false false false true true true false true true true true true true true true false IA X SUZETTE RADKE 7127492044 610 WEST 4TH STREET STORM LAKE IA 505881798 BRIAN LENZMEIER PRESIDENT 40.0 0.0 X X 318614 0 46269 AMY FRIEDRICH TRUSTEE 1.0 0.0 X 0 0 0 BECKI DRAHOTA TRUSTEE 1.0 0.0 X 0 0 0 BRAD SCHROEDER TRUSTEE 1.0 0.0 X 0 0 0 DAN PHILLIPS TRUSTEE 1.0 0.0 X 0 0 0 DAVID DVERGSTEN TRUSTEE 1.0 0.0 X 0 0 0 DOUG CLAUSEN TRUSTEE 1.0 0.0 X 0 0 0 HEATH BARTNESS TRUSTEE 1.0 0.0 X 0 0 0 HYUN KIM DR TRUSTEE 1.0 0.0 X 0 0 0 JULIE QUIRIN TRUSTEE 1.0 0.0 X 0 0 0 MARC BRINKMEYER TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL PIERCE TRUSTEE 1.0 0.0 X 0 0 0 MIKE DEGEN TRUSTEE 1.0 0.0 X 0 0 0 MIKE NAIG TRUSTEE 1.0 0.0 X 0 0 0 NORMAN NIELSEN TRUSTEE 1.0 0.0 X 0 0 0 QUENTIN WITTROCK TRUSTEE 1.0 0.0 X 0 0 0 RAVI KUMAR TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN RUSSELL TRUSTEE 1.0 0.0 X 0 0 0 TIM BROWN TRUSTEE 1.0 0.0 X 0 0 0 BRANDON JOHNSON VP, ENROLLMENT MANAGEMENT 40.0 0.0 X 195042 0 36651 HEATHER BLACK VP, STUDENT SUCCESS 40.0 0.0 X 94500 0 24937 HEIDI MANNING PROVOST/VP ACADEMIC AFFAIRS 40.0 0.0 X 167230 0 27091 JAMII CLAIBORNE VP, STUDENT AFFAIRS 40.0 0.0 X 102790 0 27760 JEAN BRAL VP, EXT. UNIVERSITY PROGRAMS 40.0 0.0 X 148505 0 18806 JOAN CANTY VP, UNIVERSITY DEVELOPMENT 40.0 0.0 X 190446 0 15608 SUZETTE RADKE VP, FINANCE AND ADMINISTRATION 40.0 0.0 X 169512 0 37256 BETH BLANKERS PROFESSOR OF ACCOUNTING 40.0 0.0 X 115659 0 31777 DIXEE BARTHOLOMEW-FEIS DEAN, SCHOOL OF LIBERAL ARTS 40.0 0.0 X 118246 0 30927 JENNIFER HECHT ASSOCIATE PROFESSOR OR ACCOUNTING 40.0 0.0 X 118030 0 16350 JOSEPH MCLAIN CHIEF INFORMATION OFFICER 40.0 0.0 X 124758 0 17956 LISA BEST DEAN, SCHOOL OF BUSINESS 40.0 0.0 X 139709 0 29931 2003041 0 361319 20 false true false SODEXO & AFFILIATES 610 W 4TH STREET STORM LAKE IA 50588 FOOD SERVICE 2777076 DCI GROUP 220 SE 6TH ST SUITE 200 DES MOINES IA 50309 CONSTRUCTION 1740639 SB&A 1421 SOUTH BELL AVE SUITE 101 AMES IA 50010 ARCHITECT 1188083 EAB GLOBAL INC 2445 M STREET NW WASHINGTON DC 20037 EDUCATIONAL SERVICES 545552 Cambridge Associates 125 High Street Boston MA 02110 Investment Management 447468 17 0 0 78383 0 281821 6815152 1207529 7175356 TUITION & FEES 611600 42947069 42947069 SALES & SERVICE AUXILIARY 611710 6975692 6975692 SALES & SERVICE EDUCATION 611710 269045 269045 PARKING 611710 59060 59060 0 0 0 0 50250866 113721 113721 1066498 1066498 0 0 0 0 0 0 0 0 0 0 118142 0 0 0 118142 0 118142 118142 39226 78383 67066 -27840 -27840 0 0 0 0 0 0 0 0 0 0 0 0 CONFERENCE CENTER 721000 221490 173485 48005 0 INCOME FROM PARTNERSHIP 523900 84162 84162 0 1288539 1286652 1887 0 1594191 60290934 51711003 134054 1270521 0 0 20928500 20928500 0 0 0 0 1373860 338728 843916 191216 0 0 0 0 15654299 13263454 1637935 752910 947282 728960 157475 60847 2824270 2302153 342659 179458 1302655 1040567 189862 72226 0 0 0 0 88818 553 88265 0 92136 0 92136 0 0 0 0 0 0 0 7350 0 7350 0 2194015 1310645 814458 68912 778511 250433 437151 90927 1080342 406763 237193 436386 1027912 884080 50791 93041 0 0 0 0 965438 654412 311026 0 1644237 1454829 111798 77610 0 0 0 0 61378 47092 14286 0 1572961 1078053 494908 0 0 0 0 0 5165790 4673752 477674 14364 137240 92222 45018 0 STUDENT BOARD PLANS 2370358 2370358 0 0 EQUIPMENT 720090 710291 9525 274 TRAINING & DEVELOPMENT 616758 586656 20227 9875 REPAIRS & MAINTENANCE 384354 379857 4497 0 2290306 1721847 551859 16600 64228860 55224205 6940009 2064646 27098873 18677892 3126755 3089076 2194137 2013143 0 0 0 0 855609 1170352 185401523 128121894 47277695 57279629 161695105 166717197 823385 649637 220781 117758 243292340 249714684 5751617 5266216 743260 532804 3034947 2870663 38005312 36820074 0 0 2374352 2075609 49909488 47565366 X 78327361 78851528 115055491 123297790 193382852 202149318 243292340 249714684 X -3937926 12704392 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 150420047 4078667 13833894 1585295 6767804 753804 159225705 150992944 632319 7002489 1512818 5963843 731044 150420047 162180950 1671868 -5622511 1202939 5309168 725256 150992944 128993080 2087001 38610932 1331945 5556478 621640 162180950 132185358 1393666 4188019 1325646 6878408 569909 128993080 0.25 0.75 0.0 false false 3489150 3489150 119857691 85518452 34339239 7771518 6095552 1675966 40938426 36507890 4430536 13344738 13344738 57279629 OTHER INVESTMENTS 784178 F LIFE INSURANCE 455789 F REAL ESTATE INVESTMENTS 401902 F INVESTMENT IN BVU FUND, LP 165075328 F 166717197 SPLIT INTEREST AGREEMENTS 2000535 OPERATING LEASE LIABILITIES 75074 2075609 X Schedule D, Part V, Line 4 Intended uses of endowment funds BUENA VISTA UNIVERSITY'S ENDOWMENT SERVES MANY PURPOSES. THE ENDOWMENT IS USED FOR SCHOLARSHIPS, PROGRAMS, BUILDINGS, AND PROJECTS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE UNIVERSITY IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2023 AND 2024, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY PUBLICIZED RACIALLY NONDISCRIMINATORY POLICY THROUGH VARIOUS COMMUNICATIONS. ALL MATERIALS PUBLISHED THROUGH THE NEWSPAPER OR BROADCAST MEDIA FOR THE PURPOSE OF RECRUITING STUDENTS CONTAINS INFORMATION ON THE NONDISCRIMINATORY POLICY. IN ADDITION, THIS MATERIAL IS INCLUDED IN ALL RECRUITMENT LITERATURE, INCLUDING THE CATALOG AND STUDENT HANDBOOK. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT FINANCIAL ASSISTANCE RECEIVED FROM THE US DEPARTMENT OF EDUCATION. Central America and the Caribbean 0 0 Program Services STUDIES 1432 East Asia and the Pacific 0 0 Program Services STUDIES 543229 Europe (Including Iceland and Greenland) 0 0 Program Services STUDIES 130854 North America (Canada & Mexico only) 0 0 Program Services STUDIES 209477 South America 0 0 Program Services STUDIES 18009 Sub-Saharan Africa 0 0 Program Services STUDIES 2274 0 0 0 0 0 0 905275 0 905275 true false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SUB-SAHARAN AFRICA-Accrual Beaver Ball 80243 67065 13178 0 0 13797 16170 10054 15080 Hershberger Golf Outing 21585 10865 10720 0 0 4880 1593 0 1668 2 15781 453 15328 0 0 0 3824 0 0 117609 78383 39226 0 0 18677 21587 10054 16748 67066 -27840 true EXTENDED UNIVersity PROGrams scholarships 266 550924 0 BOOK N/A RESTRICTED/ENDOWED SCHOLARSHIPS 141 647656 0 BOOK N/A FALL/SPRING SCHOLARSHIPS 785 19729920 0 BOOK n/a Schedule I, Part III, Column (b) Estimated Number Of Recipients EXTENDED UNIVersity PROGrams scholarships : N/A Schedule I, Part III, Column (b) Estimated Number Of Recipients RESTRICTED/ENDOWED SCHOLARSHIPS : N/A Schedule I, Part III, Column (b) Estimated Number Of Recipients FALL/SPRING SCHOLARSHIPS : N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. OUR FINANCIAL AID OFFICE MONITORS THE USE OF GRANT FUNDS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE UNITED STATES. THEY REVIEW EACH STUDENT TO VERIFY THEIR ELIGIBILITY REQUIREMENTS FOR THE SPECIFIC GRANTS AND OTHER ASSISTANCE. X X true true X X X false false false false false false false false false BRIAN LENZMEIER PRESIDENT 313356 0 0 0 5258 0 21125 0 25144 0 364883 0 0 0 BRANDON JOHNSON VP, ENROLLMENT MANAGEMENT 190487 0 0 0 4555 0 13043 0 23608 0 231693 0 0 0 SUZETTE RADKE VP, FINANCE AND ADMINISTRATION 167067 0 0 0 2445 0 11652 0 25604 0 206768 0 0 0 JOAN CANTY VP, UNIVERSITY DEVELOPMENT 186147 0 0 0 4299 0 12306 0 3302 0 206054 0 0 0 HEIDI MANNING PROVOST/VP ACADEMIC AFFAIRS 165686 0 0 0 1544 0 11348 0 15743 0 194321 0 0 0 JEAN BRAL VP, EXT. UNIVERSITY PROGRAMS 147219 0 0 0 1286 0 9697 0 9109 0 167311 0 0 0 LISA BEST DEAN, SCHOOL OF BUSINESS 137128 0 0 0 2581 0 9381 0 20550 0 169640 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use BRIAN LENZMEIER, PRESIDENT OF BUENA VISTA UNIVERSITY, WAS PROVIDED HOUSING THAT MET THE EXCLUSION UNDER SECTION 119 AND THEREFORE WAS NOT INCLUDED IN W-2 TAXABLE WAGES. THE PERSONAL SERVICES PROVIDED INCLUDED CLEANING SERVICES FOR UNIVERSITY EVENTS HELD AT PROVIDED HOUSING AND THEREFORE WAS NOT INCLUDED IN W-2 TAXABLE WAGES. A IOWA HIGHER EDUCATION LOAN AUTHORITY 421235696 4624604Y9 2016-08-11 7389575 REFUND PRIOR ISSUE(5/01/07) false false false B IOWA HIGHER EDUCATION LOAN AUTHORITY 421235696 4624608C3 2021-02-17 8756450 REFUND PRIOR ISSUE(5/25/11) false false false C IOWA HIGHER EDUCATION LOAN AUTHORITY 421235696 46247DAR8 2023-03-22 26617097 SEE PART VI false false false A 3100000 0 7389575 0 0 0 118556 0 0 0 7271019 0 2008 true false true true B 2165000 0 8756450 0 15151 0 141843 0 0 0 8599456 0 2012 true false true true C 0 0 27926068 0 5165 0 334506 0 0 12748684 2309862 12527851 false true false true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true C false false false false 0.0 0.0 0.0 false false true A false false true true false false false false true B false false true true false false false false true C false true true false false false true NATIXIS FUNDING COR 1.9 true false true A true B true C true Schedule K, Part I, Column (f) Line C CONSTRUCT AND RENOVATE FACILITES AND REFUND PRIOR ISSUES (12/1/13, 6/15/2020). Schedule K, Part II, Line 3 Column C THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS/MARKET VALUE FLUCTUATIONS Schedule K, Part IV, Line 2c ARBITRAGE (A) ISSUER NAME: IOWA HIGHER EDUCATION LOAN AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/11/2017 (B) ISSUER NAME: IOWA HIGHER EDUCATION LOAN AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 08/17/2021 NOTE REGARDING THE REBATE COMPUTATIONS ON 02/11/2017 AND 08/17/2021: 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 Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY N/A Schedule K, Part IV, Line 2c COLUMN A Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY The calculation for computing no rebate due was performed on 02/11/2017 Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY N/A Schedule K, Part IV, Line 2c COLUMN B Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY The calculation for computing no rebate due was performed on 08/17/2021 Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY N/A NA N/A 6510 SCHOLARSHIP SCHOLARSHIP X 4 1207529 Market value false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - THIS AMOUNT REPRESENTS NUMBER OF CONTRIBUTIONS. Form 990, Part I, Line 6 NUMBER OF VOLUNTEERS: THE NUMBER OF VOLUNTEERS WAS DETERMINED BY THE INSTITUTIONAL ADVANCEMENT OFFICE. DUTIES FOR VOLUNTEERS INCLUDED: ALUMNI CALLING PROSPECTIVE STUDENTS AND ALUMNI HELPING WITH EVENTS ON CAMPUS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE DIRECTOR OF FINANCE PREPARES THE FORM 990 AND PROVIDES IT TO AN INDEPENDENT CPA FIRM TO REVIEW THE FORM 990. A DRAFT OF THE FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FORM 990 IS THEN PROVIDED TO THE STRATEGIC GROWTH AND SUSTAINABILITY COMMITTEE FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING THROUGH THE TRUSTEE'S WEB PORTAL, BOARDVANTAGE. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FORM 990 IS THEN PROVIDED TO THE BOARD PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR BUENA VISTA PROVIDES THEIR BOARD OF TRUSTEES AND OFFICERS A CONFLICT OF INTEREST QUESTIONNAIRE THAT IS COMPLETED ELECTRONICALLY AND SUBMITTED. ONCE THE CONFLICT OF INTEREST QUESTIONNAIRES ARE COMPLETED, THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS. ANY BOARD MEMBER THAT HAS A CONFLICT ARE RECUSED FROM DISCUSSIONS, DELIBERATIONS AND VOTING ON THE TRANSACTION THEY HAVE A CONFLICT WITH. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE PRESIDENT OF BUENA VISTA UNIVERSITY'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES EACH YEAR. ANY TRUSTEE WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE IS NOT INVOLVED. THE EXECUTIVE COMMITTEE ALSO REVIEWS THE SALARIES OF OTHER PRESIDENTS AT IOWA COLLEGES AND UNIVERSITIES EACH YEAR AND COMPARES THE COMPENSATION BEING RECEIVED BY BUENA VISTA UNIVERSITY'S PRESIDENT. THE EXECUTIVE COMMITTEE CONTEMPORANEOUSLY DOCUMENTS AND RECORDS ALL DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. Form 990, Part VI, Line 15b Process to establish compensation of other employees PROCESS FOR DETERMINING COMPENSATION OF ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES OF BUENA VISTA UNIVERSITY ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES EACH YEAR AND FINAL APPROVAL IS GIVEN BY THE PRESIDENT. ANY TRUSTEE WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE IS NOT INVOLVED. THE EXECUTIVE COMMITTEE AND PRESIDENT ALSO REVIEW THE SALARIES OF THE OTHER OFFICERS AT IOWA COLLEGES AND UNIVERSITIES EACH YEAR AND COMPARES THE COMPENSATION TO THE COMPENSATION RECEIVED BY BUENA VISTA UNIVERSITY'S OFFICERS. THE EXECUTIVE COMMITTEE AND THE PRESIDENT CONTEMPORANEOUSLY DOCUMENT AND RECORD ALL DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. BUENA VISTA ALSO DOES A THOROUGH REVIEW OF ALL SALARIES AND COMPARES THEM TO RELEVANT DATA INCLUDING NATIONAL SALARY SURVEYS, LOCAL COMPARATIVE DATA FOR ADMINISTRATIVE POSITIONS, COMPARISONS AT OTHER IOWA COLLEGE AND UNIVERSITIES, AND REGIONAL SALARY SURVEYS. THIS REVIEW WAS DONE DURING THE 2024 CALENDAR YEAR. Form 990, Part VI, Line 19 Required documents available to the public BUENA VISTA UNIVERSITY PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue OTHER REVENUE - Total Revenue: 1288539, Related or Exempt Function Revenue: 1286652, Unrelated Business Revenue: 1887, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHARITABLE REMAINDER TRUST PAYMENTS - -219210; ACTUARIAL GAIN/LOSS ON ANNUITIES - 226481; UBI PARTNERSHIP INCOME/LOSS - -84162; INTEREST IN EARNINGS OF BVU FUND, LP - 12781283; BVU FUND LP CO CAMBRIDGE ASSOCIATES LLC 115 FEDERAL STREET BOSTON MA 02110 462921999 INVESTMENTS DE BVU Excluded 7709547 142855652 false 84162 false 0.9999 CHARITABLE REMAINDER TRUSTS (4) 610 W 4TH ST STORM LAKE IA 50588 CHARITABLE TRUSTS IA NA Trust 0 0 0 false false false false false false false false false false false false false false false false false false false true BVU FUND LP S 9000000 CASH