2018-03-20T16:46:17-05:00 2017-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2016-07-01 470491571 BELLEVUE UNIVERSITY % BROOKE LAMBERT BELL 4022932000 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 MARY HAWKINS PRESIDENT 2018-05-15 true KRISTIN TYNON P01063388 4024737600 76.84.204.63 47008420180795000001 2018-03-20 P A77130B934B69FB9114396E07152C75F714F45F3 57E7733C040760F8D60A03F4ABC0F69373066B9F 2016 2021-01-29 14:40:06Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 89644836 false X WWW.BELLEVUE.EDU X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 26 25 1451 26 17985 2940135 4795029 78987745 73217296 4157093 2361536 870612 2145403 86955585 82519264 3752670 4879496 0 0 50735717 47300650 0 0 458412 25909009 28142259 80397396 80322405 6558189 2196859 181429335 187571085 18332392 17114706 163096943 170456379 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 48327849 4879496 73217296 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. 48327849 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 142 0 true 1451 true true true false false false false false false false false false false false false X 26 25 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 DANIEL HAMANN BOARD TREASURER 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 LYN ZIEGENBEIN BOARD MEMBER 2.0 1.5 X 0 0 0 LARRY RASMUSSEN BOARD MEMBER 2.0 1.5 X 0 0 0 DONNA BARNES EVP, UNIVERSITY & ACAD AFFAIRS 40.0 0.0 X 190036 0 23109 RODERIC HEWLETT CAO & SVP, ACADEMICS 40.0 0.0 X 271603 0 29242 MATTHEW DAVIS COO 40.0 0.0 X 209133 0 15212 GERALD BLASIG VP, ADMINISTRATION 40.0 0.0 X 135128 0 22601 RUSSELL RUPIPER CEO - FOUNDATION 40.0 0.0 X 140528 0 10951 JAMES GROTRIAN VP OF STRATEGIC PARTNERSHIPS 40.0 0.0 X 0 0 0 MARY HAWKINS PRESIDENT 40.0 1.5 X 401546 0 24467 TIMOTHY DORN DIRECTOR, BUS DVP HUMAN CAPITA 40.0 0.0 X 159969 0 26208 RUSSELL LANE VP, COMMUNITY & STUDENT AFFAIR 0.0 0.0 X 136384 0 21560 EDWARD JARECKI AVP, TRANSFORM LDR & ETRPR ARC 40.0 0.0 X 142485 0 508 GREGORY ALLEN ASSOCIATE PROFESSOR 40.0 0.0 X 133497 0 14669 MICHELLE EPPLER AVP, HUMAN CAPITAL LAP 40.0 0.0 X 123005 0 23653 ROBERT KIZZIRE AVP, ENROLLMENT MANAGEMENT 40.0 0.0 X 139085 0 180 2182399 0 212360 51 false true false ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD CITY CA 94065 COMPUTER HOSTING 1988012 MEDIASSOCIATES INC 75 GLEN RD SANDY HOOK CT 06482 ADVERTISING 5492296 HAWKINS CONSTRUCTION COMPANY 2516 DEER PARK BLVD OMAHA NE 68105 CONSTRUCTION 5363444 BLACKBOARD INC PO BOX 200154 PITTSBURGH PA 15251 COMPUTER HOSTING 1084353 ZAISS COMPANY 11626 NICHOLAS ST OMAHA NE 68154 MARKETING 2327463 50 898042 3896987 45253 4795029 Tuition & Fees 611710 73217296 73217296 73217296 1525431 1525431 0 0 72605 36217 36388 0 36388 36388 7817080 3400 6984372 832708 3400 836105 3400 832705 0 0 0 0 0 0 122968 104983 17985 17985 Miscellaneous Income 900099 2079088 2079088 Testing Center 611710 11942 11942 2091030 82519264 75311726 17985 2394524 X 0 4879496 4879496 0 0 1936781 1154658 641422 140701 0 37869875 27444484 10246782 178609 1580148 1028259 533836 18053 3048293 2732262 294386 21645 2865553 2093211 752593 19749 0 54375 54375 92980 92980 0 0 0 310898 3428 307470 6110194 73001 6037193 0 4213984 169888 4044096 0 2334489 1189961 1144528 1013489 812063 196805 4621 0 48952 34726 14226 73288 73288 0 5660290 4114374 1545916 36546 26379 10167 DUES & SUBSCRIPTIONS 966518 461236 505047 235 CONTRACTED SERVICES 1702379 181340 1492819 28220 BAD DEBTS 803725 169 803556 GENERAL EXPENSE 959807 711076 242276 6455 3760345 1217838 2502383 40124 80322405 48327849 31536144 458412 682393 667476 20726975 17248491 1890084 2633301 7148957 6075621 0 0 0 0 0 0 0 0 2962380 2475712 120931975 45416278 73161774 75515697 74538392 82625625 225000 225000 0 0 0 0 93380 104162 181429335 187571085 4498910 4627353 0 0 8598482 8612353 5235000 3875000 0 0 0 0 0 0 0 0 0 0 18332392 17114706 X 140552447 144900330 10025873 11703633 12518623 13852416 163096943 170456379 181429335 187571085 2196859 5162577 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 308800 true true 75372334 1333793 7353345 307152 17572 83734748 74141672 221250 1324840 294528 20900 75372334 71206059 1070667 2271895 384545 22404 74141672 49179948 14111463 8546753 575963 56142 71206059 44352590 10085 5897091 1026059 53759 49179948 0.75610 0.07850 0.16540 false false 8528684 8528684 68890170 17587318 51302852 39733691 27828960 11904731 3779430 3779430 75515697 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 1557 4879496 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 false false false false false false false false false DONNA BARNES EVP, UNIVERSITY & ACAD AFFAIRS 145819 44217 14147 8962 213145 RODERIC HEWLETT CAO & SVP, ACADEMICS 221043 50560 19956 9286 300845 MATTHEW DAVIS COO 164266 44867 14358 854 224345 GERALD BLASIG VP, ADMINISTRATION 122518 12610 11209 11392 157729 RUSSELL RUPIPER CEO - FOUNDATION 119994 20534 10575 376 151479 RUSSELL LANE VP, COMMUNITY & STUDENT AFFAIR 116643 19741 10528 11032 157944 MARY HAWKINS PRESIDENT 339046 62500 23613 854 426013 TIMOTHY DORN DIRECTOR, BUS DVP HUMAN CAPITA 122469 37500 11067 15141 186177 A CITY OF BELLEVUE NEBRASKA 476006099 2015-03-13 6655000 REFUND PRIOR BOND ISSUE 02/16/2010 false false false A 2780000 0 6655000 0 0 0 0 83682 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 353222 INSURANCE/CONSULTING SERVICES false X 1 45253 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 $96,667 $191,316 $17,037 SUPPLIES 397,551 166,945 10,130 RECRUITING 67,873 0 0 STUDENT ACTIVITES 55,154 29,437 0 EQUIPMENT RENTAL & MAINTENANCE 2,825 221,643 0 TELEPHONE 96,290 196,058 362 SERVICE CHARGES 1,271 347,493 0 TUITION REIMBURSEMENT 24 512,802 0 GRADUATION 0 194,150 10 POSTAGE & SHIPPING 43,495 52,132 3,820 PRINTING & PUBLICATIONS 19,638 149,610 0 SPECIAL PROGRAM 0 20,513 0 TRANSCRIPTS 312 0 0 PROFESSIONAL FEES 14,686 402,712 8,765 ENDOWMENT FEES 0 17,572 0 FOOD SERVICE EXPENSE 422,052 0 0 ----------- ----------- --------- $1,217,838 $2,502,383 $40,124 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 GENERATION NE BELLEVUE UNIV C CORP -1200 137534 1.00000 true false false false false false false false false false false false false false false false false false false false