2013-04-03T15:51:25-05:00 2012-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2011-07-01 470491571 BELLEVUE UNIVERSITY % WALTER R ANDERSEN BELL 4022932000 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 W R ANDERSEN 2013-02-12 true KRISTIN TYNON 4024737600 2011 2016-02-25 16:41:14Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 88772436 false X www.bellevue.edu X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO 9,942 STUDENTS. 31 28 1329 32 10583 -26043 2695910 1991565 76994725 80653108 1793081 1261025 1079320 946354 82563036 84852052 0 0 0 0 46790527 47744605 0 0 1070454 30620623 29287036 77411150 77031641 5151886 7820411 164633592 165661194 35126800 28698660 129506792 136962534 X Bellevue University strives to be the foremost American University in adult education. The University helps students achieve an unmatched link between learning and real-world performance. Bellevue University is an award-winning leader in distance learning; offering both online or in class settings at our main campus or satellite locations. The University's accelerated degree completion programs have been recognized for innovation, leadership and diversity. Offering nearly 40 undergraduate and 20 graduate degree programs, Bellevue University offers career-building and life-affirming learning programs that enable people to succeed. The University offers the largest Master of Healthcare Administration program in the nation and the largest MBA program in Nebraska. In addition, the University is known nationally as a thought leader in Human Capital development and ROI as the Ph.D. in Human Capital Management program continues to gain momentum. 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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 UNIVERSITY 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 FIREWORK STAND 67015 67015 56432 0 67015 67015 56432 56432 10583 X X X X false false false false false false false false false JOHN MULLER 290261 0 150000 0 0 0 17150 0 7378 0 464789 0 MICHAEL ECHOLS 219088 0 130000 0 0 0 15400 0 5145 0 369633 0 MARY HAWKINS 253734 0 24000 0 0 0 17150 0 750 0 295634 0 DONNA MCDANIEL 149129 0 15450 0 0 0 9875 0 5145 0 179599 0 GERALD BLASIG 120951 0 12819 0 0 0 10340 0 7378 0 151488 0 ROBERT KELNER 182868 0 52632 0 0 0 6179 0 284 0 241964 0 EMILIA CRAWFORD 145174 0 30000 0 0 0 12480 0 7378 0 195032 0 GREGORY ALLEN 153850 0 6001 0 0 0 4840 0 5077 0 169768 0 WALTER ANDERSEN 127732 0 17426 0 0 0 8933 0 7192 0 161283 0 RODERIC HEWLETT 123607 0 12875 0 0 0 9420 0 7378 0 153280 0 MARTYNE HALLGREN 179062 0 18000 0 0 0 0 0 5145 0 202207 0 EDWARD RAUCHUT 124493 0 12875 0 0 0 8020 0 10161 0 155549 0 City of Bellevue Nebraska 476006099 079226av8 2010-02-16 17500000 IMPROVEMENTS/ADDITIONS/EQUIPMENT false false false city of bellevue nebraska 476006099 079226az9 2010-08-25 6860000 REFUND PRIOR BONDS (7/14/2005) false false false 3500000 0 17501262 1750274 0 0 199168 0 0 15551820 0 0 2011 false false true true 3175000 0 6860000 686108 30776 0 77949 0 0 0 6751275 0 2006 true false true true false false false false 0.00000 0.00000 0.00000 true false false false false 0.00000 0.00000 0.00000 true false false false 0 false 0 false true false false false 0 false 0 false true PART II, LINE 3 0 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. JOHN NELSON BOARD MEMBER 356424 INSURANCE/CONSULTING SERVICES false JOHN KOTOUC BOARD MEMBER 24828325 BANKING false X 2520 FMV X 1 35980 FMV 1 false true false DIRECTOR, TRUSTEE, 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. BOARD MEMBERS DARYL HAMANN AND JOHN NELSON ARE CO-INVESTORS (WITH GREATER THAN 10% OWNERSHIP) IN AN INVESTMENT ENTITY. PROCESS TO REVIEW THE FORM 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 2011 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 ENGAGED 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. 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 REVIEWED 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. SUCH APPROVAL IS DOCUMENTED CONTEMPORANEOUSLY IN THE BOARD MINUTES. 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. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 5 THE AMOUNT REPORTED ON THIS LINE REPRESENTS THE NET UNREALIZED GAIN/(LOSS) ON INVESTMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2012. DOCUMENTS MADE AVAILABLE TO 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 KOTOUC - BOARD MEMBER AND CHAIRMAN / CEO OF AMERICAN NATIONAL BANK. THIS FINANCIAL INSTITUTION IS THE MAIN BANK FOR BELLEVUE UNIVERSITY. JOHN NELSON - BOARD MEMBER AND CEO OF SILVERSTONE GROUP, BELLEVUE UNIVERSITY'S INSURANCE BROKER WHO PROVIDES INSURANCE AND CONSULTING SERVICES. ALL OTHER EXPENSES FORM 990, PART IX, LINE 24E PROGRAM MANAGEMENT FUNDRAISING SERVICES EXPENSE & GENERAL EXPENSE EXPENSE ---------------- ----------------- ----------- TUITION REMISSION $789,637 $218,031 $ MEMBERSHIPS 67,330 161,472 14,212 DUES & SUBSCRIPTIONS 352,562 187,625 3,866 RECRUITING 31,912 23,940 STUDENT ACTIVITIES 53,723 GENERAL EXPENSE 616,242 434,465 81,735 TELEPHONE 267,160 84,740 90 SERVICE CHARGES 33,813 15,960 15 SUPPLIES 366,766 595,623 7,909 GRADUATION 140,302 4,132 POSTAGE & SHIPPING 72,658 98,882 5,195 PRINTING & PUBLICATIONS 8,766 1,494 SPECIAL PROGRAM 115,859 11,919 TRANSCRIPTS 1,105 48,030 --------- --------- ------- 2,917,835 1,886,313 113,022 ========= ========= ======= 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