2017-05-15T08:06:34-05:00 2016-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2015-07-01 470491571 BELLEVUE UNIVERSITY % DONNA MCDANIEL BELL 4022932000 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 MARY HAWKINS PRESIDENT 2017-05-15 true KRISTIN TYNON P01063388 4024737600 2015 2021-01-29 14:40:06Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 106698300 false X WWW.BELLEVUE.EDU X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 27 26 1363 34 15039 -2962 3922105 2940135 76771499 78987745 1991221 4157093 717350 870612 83402175 86955585 3471129 3752670 0 0 49854820 50735717 0 0 491207 26055238 25909009 79381187 80397396 4020988 6558189 180417781 181429335 21099330 18332392 159318451 163096943 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 46368938 3471129 76771499 BELLEVUE UNIVERSITY IS A NON-PROFIT ORGANIZATION INCORPORATED IN TH STATE OF NEBRASKA. THE UNIVERSITY PROVIDED HIGHER EDUCATION SERVICES TO APPROXIMATELY 12,000 STUDENTS DURING THIS REVIEW PERIOD PERIOD. 46368938 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 false false false false false true true false false false true 138 0 true 1363 true true true false false false false false false false false false false false false X 27 26 true false false false false false false true true false false true true true true true true true true false X X DONNA MCDANIEL 4025577184 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 MEMBER 2.0 1.5 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 LYNNE BOYER BOARD MEMBER 2.0 1.5 X 0 0 0 THOMAS CLARK BOARD MEMBER 2.0 1.5 X 0 0 0 HENRY DAVIS 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 STEVE 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 MARY HAWKINS PRESIDENT 40.0 1.5 X 342563 0 21873 RUSSELL RUPIPER CEO - FOUNDATION 40.0 0.0 X 152637 0 11234 DONNA BARNES EVP, UNIVERSITY & ACAD AFFAIRS 40.0 0.0 X 192139 0 20360 RODERIC HEWLETT CAO & SVP, ACADEMICS 40.0 0.0 X 269732 0 27830 MATTHEW DAVIS COO 40.0 0.0 X 200750 0 15369 MICHAEL ECHOLS EXECUTIVE VICE PRESIDENT 40.0 0.0 X 254010 0 24814 JERRY BLASIG VP, ADMINISTRATION 40.0 0.0 X 148404 0 24589 DEBBIE KAY WARD FORMER CFO 40.0 0.0 X 152002 0 24015 RUSSELL LANE VP, COMMUNITY & STUDENT AFFAIR 40.0 0.0 X 141021 0 21823 EDWARD JARECKI AVP, PMO & ENTERPRISE APPLICAT 40.0 0.0 X 146088 0 282 SUSAN TEUTSCHMANN CONTROLLER 40.0 0.0 X 138132 0 18460 2137478 0 210649 53 false true false ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD CITY CA 94065 COMPUTER HOSTING 1239114 MEDIASSOCIATES INC 75 GLEN RD SANDY HOOK CT 06482 ADVERTISING 1707594 HAWKINS CONSTRUCTION COMPANY 2516 DEER PARK BLVD OMAHA NE 68105 CONSTRUCTION 3073554 BLACKBOARD INC PO BOX 200154 PITTSBURGH PA 15251 COMPUTER HOSTING 595841 FOLLETT HIGHER EDUCATION GROUP INC 3 WESTBROOK CORPORATE CENTER STE 2 WESTCHESTER IL 60154 EDUCATION 1131614 27 891922 2048213 6062 2940135 Tuition & Fees 611710 78987745 78987745 78987745 1538836 1538836 0 158085 158085 80419 29941 50478 0 50478 50478 22236170 9626 19627539 2608631 9626 2618257 9626 2608631 0 0 100274 85235 15039 15039 Miscellaneous Income 900099 629841 629841 Testing Center 611710 17169 17169 647010 86955585 79644381 15039 4356030 X 0 3752670 3752670 0 0 1222142 871778 233595 116769 0 40482504 25466740 14860096 155668 1625283 923004 686418 15861 4421589 2772316 1631006 18267 2984199 1921252 1046131 16816 0 45761 12303 33458 81700 56121 25579 0 0 0 450109 185144 264965 5581879 59749 5517785 4345 0 3177558 58648 3118910 0 1877232 1606979 270253 922968 524743 394300 3925 0 49396 40142 9254 96140 74989 21151 0 5737343 4178909 1558434 43239 27548 15691 DUES & SUBSCRIPTIONS 975334 506432 468902 CONTRACTED SERVICES 1995033 180471 1796257 18305 TUITION REMISSION 710685 553367 157318 GENERAL EXPENSE 1181384 864803 316195 386 2983248 1730830 1111553 140865 80397396 46368938 33537251 491207 596792 682393 20754788 20726975 1442928 1086971 8237150 7952070 0 0 0 0 0 0 0 0 2421347 2962380 113241400 40079625 73207240 73161775 73563123 74538392 117824 225000 0 0 0 0 76589 93379 180417781 181429335 5604528 4498910 0 0 8839802 8598482 6655000 5235000 0 0 0 0 0 0 0 0 0 0 21099330 18332392 X 137061729 140552447 10344585 10025873 11912137 12518623 159318451 163096943 180417781 181429335 6558189 -2779697 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 274784 true true 74141672 221250 1324840 294528 20900 75372334 71206059 1070667 2271895 384545 22404 74141672 49179948 14111463 8546753 575963 56142 71206059 44352590 10085 5897091 1026059 53759 49179948 43580283 4566 830201 15102 47358 44352590 0.76103 0.16609 0.07288 false false 8428619 8428619 64725583 15451448 49274135 38953906 24628177 14325729 1133292 1133292 73161775 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 1568 3752670 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 MARY HAWKINS PRESIDENT 325313 0 17250 0 0 0 20440 0 1433 0 364436 0 DONNA BARNES EVP, UNIVERSITY & ACAD AFFAIRS 179799 0 12340 0 0 0 13829 0 6531 0 212499 0 RODERIC HEWLETT CAO & SVP, ACADEMICS 246778 0 22954 0 0 0 19552 0 8278 0 297562 0 MATTHEW DAVIS COO 178511 0 20639 0 1600 0 14358 0 1011 0 216119 0 JERRY BLASIG VP, ADMINISTRATION 132291 0 16113 0 0 0 11209 0 13380 0 172993 0 MICHAEL ECHOLS EXECUTIVE VICE PRESIDENT 227688 0 26322 0 0 0 18311 0 6503 0 278824 0 DEBBIE KAY WARD FORMER CFO 143377 0 8625 0 0 0 12000 0 12015 0 176017 0 RUSSELL RUPIPER CEO - FOUNDATION 136894 0 15743 0 0 0 10952 0 282 0 163871 0 RUSSELL LANE VP, COMMUNITY & STUDENT AFFAIR 125886 0 15135 0 0 0 10528 0 11295 0 162844 0 SUSAN TEUTSCHMANN CONTROLLER 112561 0 13800 0 11771 0 9354 0 9106 0 156592 0 A CITY OF BELLEVUE NEBRASKA 476006099 2015-03-13 6655000 REFUND PRIOR BOND ISSUE false false false A 1420000 0 6655000 0 0 0 83682 0 0 0 6571318 0 true false true true A false false false false 0.00000 0.00000 0.00000 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. 0 JOHN NELSON BOARD MEMBER 338658 INSURANCE/ CONSULTING SERVICES false GEORGE LITTLE BOARD MEMBER 195003 ARCHITECT FEES 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 BOARD MEMBER AND 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 2015 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. 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. GEORGE LITTLE - EMERITUS BOARD MEMBER AND CHAIRMAN/CEO OF HDR, INC., A COMPANY THAT PROVIDES ENGINEERING SERVICES TO BELLEVUE UNIVERSITY. 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 $57,494 $197,536 $15,480 SUPPLIES 391,093 212,531 6,231 RECRUITING 37,744 5,052 0 STUDENT ACTIVITES 76,109 0 0 EQUIPMENT RENTAL & MAINTENANCE 165,711 51,162 0 TELEPHONE 168,092 86,866 513 SERVICE CHARGES 0 3,969 0 GRADUATION 13,969 151,087 0 POSTAGE & SHIPPING 74,357 51,112 3,212 PRINTING & PUBLICATIONS 13,900 153,378 358 SPECIAL PROGRAM 953 4,246 0 TRANSCRIPTS 716 0 0 PROFESSIONAL FEES 266,757 184,742 115,071 ENDOWMENT FEES 16,302 4,598 0 PROPERTY TAX 0 756 0 FOOD SERVICE EXPENSE 447,663 4,518 0 ----------- ----------- --------- $1,730,830 $1,111,553 $140,865 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 68008 465247928 LEAD GENERATION NE BELLEVUE UNIVER C CORP -94266 138734 1.00000 true false false false false false false false false false false false false false false false false false false