2016-05-16T14:10:59-05:00 2015-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2014-07-01 470491571 BELLEVUE UNIVERSITY % DONNA MCDANIEL BELL 4022932000 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 MARY HAWKINS PRESIDENT 4025577069 2016-05-16 true KRISTIN TYNON P01063388 4024737600 2014 2016-08-17 19:52:53Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 100601171 false X WWW.BELLEVUE.EDU X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 27 22 1340 33 17185 -707 4833901 3922105 74632868 76771499 2321338 1991221 816716 717350 82604823 83402175 3353036 3471129 0 0 48934206 49854820 0 0 944295 24986638 26055238 77273880 79381187 5330943 4020988 176709644 180417781 21358420 21099330 155351224 159318451 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 43963843 3471129 76771499 BELLEVUE UNIVERSITY IS A NON-PROFIT ORGANIZATION INCORPORATED IN TH STATE OF NEBRASKA. THE UNIVERSITY PROVIDED HIGHER EDUCATION SERVICES TO APPROXIMATELY 10,000 STUDENTS DURING THIS REVIEW PERIOD PERIOD. 43963843 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 true false false false false true true false false false true 134 0 true 1340 true true true false false false false false false false false false false false false X 27 22 true false false false false false false true true false false true true true true true true true true true false X X DONNA MCDANIEL 4025577184 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 CAREY HAMILTON BOARD MEMBER 2.0 1.5 X 0 0 0 ELIZABETH MURPHY BOARD SECRETARY 2.0 1.5 X X 0 0 0 WILLIAM F DYER BOARD MEMBER 2.0 1.5 X 0 0 0 SUSAN DENNIS BOARD MEMBER 2.0 1.5 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 LYNNE BOYER BOARD MEMBER 2.0 1.5 X 0 0 0 SCOTT CARLSON BOARD CHAIR 2.0 1.5 X X 0 0 0 MICHAEL S CASSLING BOARD VICE CHAIR 2.0 1.5 X X 0 0 0 TOM CLARK BOARD MEMBER 2.0 1.5 X 0 0 0 LARRY COURTNAGE BOARD MEMBER 2.0 1.5 X 0 0 0 HENRY DAVIS BOARD MEMBER 2.0 1.5 X 0 0 0 KEITH EDQUIST BOARD MEMBER 2.0 1.5 X 0 0 0 ROBERT HOWARD BOARD MEMBER 2.0 1.5 X 0 0 0 JOHN F KOTOUC BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL C LEBENS BOARD MEMBER 2.0 1.5 X 0 0 0 ANDREW C NELSEN BOARD MEMBER 2.0 1.5 X 0 0 0 JOHN P NELSON BOARD MEMBER 2.0 1.5 X 0 0 0 H DOUGLAS RILEY BOARD MEMBER 2.0 1.5 X 0 0 0 DANIEL HAMANN BOARD TREASURER 2.0 1.5 X X 0 0 0 GORDON WATANABE BOARD MEMBER 2.0 1.5 X 0 0 0 RYAN DOWNS BOARD MEMBER 2.0 1.5 X 0 0 0 AUDIE KEATON BOARD MEMBER 2.0 1.5 X 0 0 0 FREDERICK HUNZEKER BOARD MEMBER 2.0 1.5 X 0 0 0 LYN WALLIN ZIEGENBEIN BOARD MEMBER 2.0 1.5 X 0 0 0 STEVEN GEORGE BOARD MEMBER 2.0 1.5 X 0 0 0 MARY HAWKINS PRESIDENT 40.0 0.0 X 331994 0 23469 RUSSELL RUPIPER CEO-FOUNDATION 40.0 0.0 X 260815 0 10979 WALTER ANDERSON VP FINANCE 40.0 0.0 X 38026 0 3113 MICHAEL ECHOLS EXECUTIVE VICE PRESIDENT 40.0 0.0 X 248620 0 23448 DONNA MCDANIEL EVP, ACADEMIC AFFAIRS 40.0 0.0 X 192185 0 20947 GERALD BLASIG VP, ADMINISTRATION 40.0 0.0 X 145423 0 23821 MARTYNE HALLGREN VP, ENTERPRISE SERVICES 40.0 0.0 X 224183 0 22237 MATTHEW DAVIS CHIEF OPERATING OFFICER 40.0 0.0 X 201904 0 14745 EMILIA CRAWFORD SENIOR BUSINESS LIAISON 40.0 0.0 X 171428 0 20775 RODERIC HEWLETT SVP/CAO, ACADEMIC INITIATIVES 40.0 0.0 X 263472 0 27543 EDWARD R JARECKI AVP, PMO & ENTERPRISE APPLICAT 40.0 0.0 X 143652 0 282 GREGORY ALLEN OFFICER 40.0 0.0 X 136227 0 14199 RAYMOND WELSH JR VP, HUMAN CAPITAL LAB 40.0 0.0 X 141346 0 4889 2499275 0 210447 42 false true true ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD CITY CA 94065 COMPUTER HOSTING 1422543 MEDIASSOCIATES INC 75 GLEN RD SANDY HOOK CT 06482 ADVERTISING 4276767 ZAISS COMPANY 11626 NICHOLAS STREET OMAHA NE 68154 ADVERTISING 603503 BAILEY LAUERMAN ASSOCIATES INC 1248 O STREET STE 1140 LINCOLN NE 68508 MARKETING CONSULTANT 884877 BLACKBOARD INC PO BOX 200154 PITTSBURGH PA 15251 COMPUTER HOSTING 651946 23 867789 3054316 59654 3922105 Tuition & Fees 611710 76771499 76771499 76771499 1658808 1658808 0 177031 177031 88757 50432 38325 0 38325 38325 17479971 1006 16764376 384188 715595 -383182 332413 -383182 715595 0 0 0 Miscellaneous Income 900099 456474 456474 Testing Center 611710 28335 28335 Fireworks Stand 453000 17185 17185 501994 83402175 76911451 17185 2551434 0 3471129 3471129 0 0 1551456 1228542 206079 116835 0 40167498 25371190 14581271 215037 1586949 901950 664217 20782 3565360 2145321 1391726 28313 2983557 1935165 1027482 20910 0 89621 44796 44825 105334 72969 32365 0 0 0 123168 120573 2595 6291608 54619 6233735 3254 0 3148741 115957 3032784 0 1447049 1171210 275839 1007722 504307 498754 4661 0 85797 80683 5110 4 301982 301982 0 5466047 3989433 1476614 51264 32904 18360 DUES & SUBSCRIPTIONS 767942 428842 339100 CONTRACTED SERVICES 1773069 267699 1478264 27106 BAD DEBTS 991361 991361 GENERAL EXPENSE 1027795 446215 108245 473335 3376738 1700912 1644363 31463 79381187 43963843 34473049 944295 2963 596792 16525221 20754788 1587321 1442928 7085510 8237150 0 0 0 0 0 0 0 0 2121350 2421347 107862266 34655026 74766154 73207240 74107181 73563123 500000 117824 0 0 0 0 13944 76589 176709644 180417781 3260682 5604528 0 0 7645068 8839802 10452670 6655000 0 0 0 0 0 0 0 0 0 0 21358420 21099330 X 155351224 159318451 0 0 0 0 155351224 159318451 176709644 180417781 4020988 -53761 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X true false false false false false false true false true 10163 10163 false false SCHEDULE C, PART II-B, LINE 1I PORTION OF ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES OF NEBRASKA (AICUN) DUES DEFINED AS LOBBYING EXPENSES. 3 80000 2227902 true true 71206059 1070667 2271895 384545 22404 74141672 49179948 14111463 8546753 575963 56142 71206059 44352590 10085 5897091 1026059 53759 49179948 43580283 4566 830201 15102 47358 44352590 31959398 635001 4593584 13202 57208 37117573 0.75800 0.16070 0.08130 false false 8171870 8171870 63601554 14015207 49586347 34296420 20639820 13656600 1792423 1792423 73207240 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 2133 3465769 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 true false false false false false false false false MARY HAWKINS PRESIDENT 298994 0 33000 0 0 0 22000 0 1469 0 355463 0 MICHAEL ECHOLS EXECUTIVE VICE PRESIDENT 223936 0 24684 0 0 0 17728 0 5720 0 272068 0 DONNA MCDANIEL EVP, ACADEMIC AFFAIRS 173111 0 19074 0 0 0 13872 0 7075 0 213132 0 GERALD BLASIG VP, ADMINISTRATION 130313 0 15110 0 0 0 11081 0 12740 0 169244 0 RUSSELL RUPIPER CEO-FOUNDATION 246052 0 14763 0 0 0 10697 0 282 0 271794 0 MARTYNE HALLGREN VP, ENTERPRISE SERVICES 202965 0 21218 0 0 0 15431 0 6806 0 246420 0 EMILIA CRAWFORD SENIOR BUSINESS LIAISON 153216 0 18212 0 0 0 11086 0 9689 192203 0 RODERIC HEWLETT SVP/CAO, ACADEMIC INITIATIVES 237182 0 26290 0 0 0 18618 0 8925 0 291015 0 MATTHEW DAVIS CHIEF OPERATING OFFICER 182549 0 19355 0 0 0 13734 0 1011 0 216649 0 GREGORY ALLEN OFFICER 103648 0 11562 0 21017 0 8479 0 5720 0 150426 0 SCHEDULE J, PART I, LINE 4C MARTYNE HALLGREN - ONE MONTH SEVERANCE A CITY OF BELLEVUE NEBRASKA 476006099 2015-03-13 6655000 REFUND PRIOR BOND ISSUE false false false A 0 0 6655000 0 0 0 83682 0 0 0 6571318 0 2011 true false true true A false false false false 0 false false false false A false true true false false false 0 false 0 false false A false PART III, LINE 9 POLICIES ARE EXPECTED TO BE ADOPTED DURING THE 2015 TAX YEAR. IN THE TAXPAYER'S RETURN FOR THE 2013 AND 2014 TAX YEARS THE TAXPAYER STATED ITS EXPECTATION THAT POLICIES WOULD BE ADOPTED DURING THE 2013 AND 2014 TAX YEARS, BUT SUCH POLICIES WERE NOT IN FACT ADOPTED. POLICIES ARE BEING PREPARED AND REVIEWED FOR ADOPTION AT THE TAXPAYER'S NEXT REASONABLE OPPORTUNITY DURING THE 2015 TAX YEAR. 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 ARE EXPECTED TO BE ADOPTED DURING THE 2014 TAX YEAR. IN THE TAXPAYER'S RETURN FOR THE 2013 TAX YEAR THE TAXPAYER STATED ITS EXPECTATION THAT POLICIES WOULD BE ADOPTED DURING THE 2013 TAX YEAR, BUT SUCH POLICIES WERE NOT IN FACT ADOPTED. POLICIES ARE BEING PREPARED AND REVIEWED FOR ADOPTION AT THE TAXPAYER'S NEXT REASONABLE OPPORTUNITY DURING THE 2014 TAX YEAR (LIKELY IN MARCH 2015). 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. JOHN NELSON BOARD MEMBER 343869 INSURANCE/ CONSULTING SERVICES false GEORGE LITTLE BOARD MEMBER 189015 ARCHITECT FEES false X 1 2075 FMV X 3 51359 FMV X VARIOUS EQUIPMENT 3 6220 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 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. 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 2014 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 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. 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 $57,824 $234,711 $17,418 SUPPLIES 397,538 187,921 4,082 RECRUITING 35,821 17,133 0 STUDENT ACTIVITES 72,810 0 0 EQUIPMENT RENTAL & MAINTENANCE 154,604 55,149 0 TELEPHONE 178,194 93,700 316 SERVICE CHARGES 0 4,491 50 TUITION REMISSION 477,761 191,654 0 GRADUATION 162,743 27 10 POSTAGE & SHIPPING 47,119 43,502 3,463 PRINTING & PUBLICATIONS 13,775 212,006 1,947 SPECIAL PROGRAM 4,615 485 0 TRANSCRIPTS 977 0 0 PROFESSIONAL FEES 79,656 592,404 4,177 ENDOWMENT FEES 17,475 4,929 0 PROPERTY TAX 0 6,251 0 ------------ ----------- --------- $1,700,912 $1,644,363 $31,463 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 68005 465247928 LEAD GENERATION NE BELLEVUE UNIV C CORP -291933 139949 1.00000 true false false false false false false false false false false false false false false false false false false