2025-03-21T10:00:47+00:00 2024-06-30 440160260 Forvis Mazars LLP 1248 O Street Ste 1040 Lincoln NE 685081461 990 2023-07-01 470491571 Bellevue University BELL 4022932000 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 MARY HAWKINS PRESIDENT 4022932000 2025-03-21 true true Kristin Tynon P01063388 4024737600 2025-05-15 2023 2025-03-06 01:10:19Z MARY HAWKINS 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 214670269 false X WWW.BELLEVUE.EDU X 1966 NE NON-PROFIT INCORPORATED IN NEBRASKA THAT PROVIDES HIGHER EDUCATION SERVICES TO ADULT STUDENTS. 26 25 1443 26 7294 6294 4574171 5298639 131167259 149293556 8877586 4108586 895501 1366696 145514517 160067477 7257650 6476335 0 68151515 71667756 0 0 394379 57576486 70774587 132985651 148918678 12528866 11148799 273045879 295958089 65123002 66936864 207922877 229021225 BELLEVUE UNIVERSITY PROVIDES CAREER ORIENTED, COST EFFECTIVE, OPEN ACCESS EDUCATION THROUGH SELECT UNDERGRADUATE, GRADUATE AND PROFESSIONAL PROGRAMS. false false 104374049 6476335 149292966 BELLEVUE UNIVERSITY IS A NON-PROFIT ORGANIZATION INCORPORATED IN THE STATE OF NEBRASKA. THE UNIVERSITY PROVIDED HIGHER EDUCATION SERVICES TO APPROXIMATELY 18,609 STUDENTS DURING THIS REVIEW PERIOD. 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. THE CONFIDENCE THEY NEED TO HERITAGE OF A DEMOCRATIC AND FREE WAY OF LIFE. AMERICAN HERITAGE OF A DEMOCRATIC AND FREE WAY OF LIFE. 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. 104374049 true true false false true false false false true true false false false true false false true true false false false false false false false false true true true true false false false false false false false false false true true true false false false true true false false false true 217 0 true 1443 true true true false false false false true true 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 MCKAYLA GOLLOGLY 4025577080 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 ELIZABETH MURPHY BOARD SECRETARY 2.0 1.5 X X 0 0 0 GAIL S SEATON VICE CHAIR 2.0 1.5 X X 0 0 0 RYAN DOWNS BOARD CHAIR 2.0 1.5 X X 0 0 0 Andrew Nelsen Board Member 2.0 1.5 X 0 0 0 AUDIE KEATON BOARD MEMBER 2.0 1.5 X 0 0 0 CAREY HAMILTON BOARD MEMBER 2.0 1.5 X 0 0 0 DANIEL HAMANN BOARD MEMBER 2.0 1.5 X 0 0 0 DAVID G THRASHER BOARD MEMBER 2.0 1.5 X 0 0 0 DIVA MEJIAS BOARD MEMBER 2.0 1.5 X 0 0 0 FREDERICK HUNZEKER BOARD MEMBER 2.0 1.5 X 0 0 0 GORDON WATANABE BOARD MEMBER 2.0 1.5 X 0 0 0 HONG ZHENG BOARD MEMBER 2.0 1.5 X 0 0 0 JAVIER FERNANDEZ BOARD MEMBER 2.0 1.5 X 0 0 0 JERRY ADAMS 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 KEITH EDQUIST BOARD MEMBER 2.0 1.5 X 0 0 0 LARRY RASMUSSEN BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL CASSLING BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL LEBENS BOARD MEMBER 2.0 1.5 X 0 0 0 MICHAEL SUMMERS BOARD MEMBER 2.0 1.5 X 0 0 0 ROBERT HOWARD BOARD MEMBER 2.0 1.5 X 0 0 0 SCOTT CARLSON BOARD MEMBER 2.0 1.5 X 0 0 0 STEVEN GEORGE BOARD MEMBER 2.0 1.5 X 0 0 0 SUSAN DENNIS BOARD MEMBER 2.0 1.5 X 0 0 0 WILLIAM DYER BOARD MEMBER 2.0 1.5 X 0 0 0 JOHN M ERICKSON VP, ADVANCEMENT 40.0 0.0 X 230033 0 32422 KENNETH BIRDSONG CFO 40.0 0.0 X 212757 0 53174 MARY HAWKINS PRESIDENT 40.0 1.5 X 548336 0 53490 MATTHEW DAVIS EVP, ADMIN SERVICES & DEAN OF COLLEGE OF MANAGMENT & TECHNOLOGY 40.0 0.0 X 338468 0 46361 SHERRYE HUTCHERSON EVP, HUMAN RESOURCES & GUILD 40.0 0.0 X 324589 0 44796 JAMES L NEKUDA VP, STRATEGIC PARTNERSHIPS 40.0 0.0 X 212370 0 37351 MARY K DOBRANSKY DEAN, COLLEGE OF SCIENCE & TEC 40.0 0.0 X 208552 0 38485 MICHELLE EPPLER VP & DEAN, COLLEGE OF ARTS 40.0 0.0 X 207003 0 28596 REBECCA T MURDOCK VP & DEAN, COLLEGE OF BUSINESS 40.0 0.0 X 208237 0 38584 ANGELA L LONGE ASSOCIATE PROFESSOR 40.0 0.0 X 209259 0 32323 ESTER LUSTIG ASSOCIATE PROFESSOR 40.0 0.0 X 181792 0 27161 JULIA A DORIA VP, GROWTH MARKETING 40.0 0.0 X 234351 0 32729 JULIA CRONIN-GILMORE PROFESSOR 40.0 0.0 X 185446 0 30168 RICHARD M KOCH DEAN, DESIGN & DEVELOPMENT 40.0 0.0 X 188700 0 48728 3489893 0 544368 114 false true false GUILD EDUCATION 370 17TH STREET DENVER CO 80202 EDUCATION BENEFITS 22151698 HAWKINS CONSTRUCTION COMPANY PO BOX 9008 STATION C OMAHA NE 68109 CONSTRUCTION SERVICE 19588845 GOOGLE INC 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 ADVERTISING 6568234 FOLLETT CORPORATION 3146 SOLUTIONS CENTER CHICAGO IL 60677 STUDENT SERVICES 3711724 TOMBRAS 620 S GAY ST KNOXVILLE TN 37902 MARKETING SERVICES 2269182 67 15626 1998148 3284865 748360 5298639 TUITION & FEES 611710 147909068 147909068 AUXILIARY SALES & SERVICE 611710 1384488 1384488 0 0 0 0 149293556 5225970 5225970 587523 53677 533846 0 533846 533846 53274412 53115 53565650 879261 -291238 -826146 -1117384 -826146 -291238 111498 104204 7294 7294 MISCELLANEOUS INCOME 900099 821789 821789 TESTING CENTER 611710 3767 3767 0 0 0 0 825556 160067477 149292966 7294 5468578 X 103090 103090 6373245 6373245 2604541 888567 1544000 171974 56482349 45011192 11357147 114010 1927459 1551987 375472 0 6394919 3940440 2442906 11573 4258488 3381978 861154 15356 41214 41214 144773 144773 34964774 30679422 4246117 39235 8022278 22159 8000119 5883367 4011587 1871764 16 208115 208115 1590542 1379245 196566 14731 882239 882239 4192221 3111948 1080273 781000 76388 704612 WRITE OFF EXPENSE 2020431 8086 2012345 UTILITIES 1028814 73183 955631 BANK & REGULATORY CHARGES 994156 44382 949774 STUDENT HOUSING 873851 777256 96595 9146812 2731779 6387549 27484 148918678 104374049 44150250 394379 4425 2803 57307850 44568986 1761723 1617358 37047503 41331210 0 0 0 0 3500742 4824480 166296587 69275766 79227906 97020821 93729071 106291734 128505 98276 0 338154 202421 273045879 295958089 16638928 19946652 17092130 17312286 31229505 29220146 0 0 162439 457780 65123002 66936864 X 173417658 190440237 34505219 38580988 207922877 229021225 273045879 295958089 11148799 9949549 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 105071 true true 106319108 239052 12149586 784387 81519 117841840 96628759 1647914 9000702 898720 59547 106319108 106021442 606178 -8995580 958609 44672 96628759 88629919 2667661 18602580 3852004 26714 106021442 87181860 508308 1661986 701190 21045 88629919 0.7109 0.1556 0.1335 false false 10644056 10644056 86788625 32195787 54592838 39392349 35251028 4141321 29471557 1828951 27642606 97020821 RIGHT OF USE LIABILITIES 59486 FOOD SERVICE CAP EQUIP LIABILITY 398294 457780 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS 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). Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE TO BE USED FOR STUDENT SCHOLARSHIPS, FACULTY PROFESSIONAL GROWTH, AND FOR BOARD DESIGNATED PURPOSES. 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 BELLEVUE UNIVERSITY PUBLICIZES SUCH POLICY IN THE COLLEGE CATALOG, YEARLY STUDENT HANDBOOK, AND OTHER APPROPRIATE PUBLICATIONS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT 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 LIGHTBRIDGE INC 1003 BAILEY DRIVE PAPILLION NE 68046 814883984 103090 SUPPORT 0 1 SCHOLARSHIP & GRANTS 1543 6373245 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. BELLEVUE UNIVERSITY (BU) ACTED AS A PASS-THROUGH AGENCY FROM NEBRASKA DEPARTMENT OF HEALTH AND HUMAN SERVICES TO LIGHTBRIDGE, INC. AS COSTS WERE INCURRED BY LIGHTBRIDGE, INC. AND SUBMITTED TO BU, BU REVIEWED/APPROVED AND PAID LIGHTBRIDGE, INC. AND THE STATE REIMBURSED BU FOR THE PAYMENT TO LIGHTBRIDGE, INC. FINANCIAL AID MONITORS ALL OF THE SCHOLARSHIPS THAT ARE AWARDED TO THE STUDENTS TO ENSURE THAT THEY MEET THE REQUIRED GUIDELINES. X true true X X X X false false false false false false false true false JOHN M ERICKSON VP, ADVANCEMENT 198633 0 31400 0 0 0 15896 0 16526 0 262455 0 0 0 KENNETH BIRDSONG CFO 183007 0 29750 0 0 0 14985 0 38189 0 265931 0 0 0 MARY HAWKINS PRESIDENT 473456 0 74880 0 0 0 26400 0 27090 0 601826 0 0 0 MATTHEW DAVIS EVP, ADMIN SERVICES & DEAN OF COLLEGE OF MANAGMENT & TECHNOLOGY 293518 0 44950 0 0 0 22680 0 23681 0 384829 0 0 0 SHERRYE HUTCHERSON EVP, HUMAN RESOURCES & GUILD 280589 0 44000 0 0 0 22275 0 22521 0 369385 0 0 0 JAMES L NEKUDA VP, STRATEGIC PARTNERSHIPS 184370 0 28000 0 0 0 14175 0 23176 0 249721 0 0 0 MARY K DOBRANSKY DEAN, COLLEGE OF SCIENCE & TEC 179432 0 29120 0 0 0 14742 0 23743 0 247037 0 0 0 MICHELLE EPPLER VP & DEAN, COLLEGE OF ARTS 178803 0 28200 0 0 0 14175 0 14421 0 235599 0 0 0 REBECCA T MURDOCK VP & DEAN, COLLEGE OF BUSINESS 179117 0 29120 0 0 0 14742 0 23842 0 246821 0 0 0 ANGELA L LONGE ASSOCIATE PROFESSOR 197204 0 12055 0 0 0 6027 0 26296 0 241582 0 0 0 ESTER LUSTIG ASSOCIATE PROFESSOR 161187 0 20605 0 0 0 5840 0 21321 0 208953 0 0 0 JULIA CRONIN-GILMORE PROFESSOR 169921 0 15525 0 0 0 6974 0 23194 0 215614 0 0 0 JULIA A DORIA VP, GROWTH MARKETING 202269 0 32082 0 0 0 16242 0 16487 0 267080 0 0 0 RICHARD M KOCH DEAN, DESIGN & DEVELOPMENT 163491 0 25209 0 0 0 12762 0 35966 0 237428 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees FOR THE CURRENT REPORTING PERIOD THE USAGE OF THE COUNTRY CLUB MEMBERSHIP WAS FOR BUSINESS USE ONLY AND IS THEREFORE NOT TAXABLE COMPENSATION TO ANY EMPLOYEE. THE UNIVERSITY FOLLOWED ITS GENERAL EXPENSE POLICY FOR THESE EXPENSES, WHICH REQUIRES RECEIPT DOCUMENTATION TO BE PROVIDED PROVING THE BUSINESS PURPOSE FOR THE USE. Schedule J, Part I, Line 7 Non-fixed payments BONUSES ARE GENERALLY AWARDED ANNUALLY AT A SET PERCENTAGE OF COMPENSATION FOR EMPLOYEES. ON A RARE OCCASION, THERE MAY BE AN ADDITIONAL BONUSES AWARDED, BUT THAT DID NOT OCCUR IN THE CURRENT FISCAL YEAR. THE BONUS IS A PERCENTAGE, DECIDED BY THE UNIVERSITY PRESIDENT, AND APPROVED BY THE BOARD EACH YEAR. EMPLOYEES WHO WERE EMPLOYED THE ENTIRE FISCAL YEAR RECEIVE 100% OF THE PERCENTAGE AWARDED. EMPLOYEES WHO WERE HIRED AFTER 7/1 BUT BEFORE 12/31 WOULD RECEIVE 50% OF THE PERCENTAGE AWARDED. EMPLOYEES WHO WERE HIRED AFTER THE FIRST OF THE YEAR ARE NOT ELIGIBLE FOR A BONUS. A SARPY COUNTY 476006504 2022-04-28 32000000 EDUCATIONAL FACILITIES REVENUE BOND false false false A 2578000 33666473 243000 24550938 8872535 false false false true A false false false false 0.0 false false false A false true false false true false false false true A true Schedule K, Part III, Line 9 WRITTEN PROCEDURES 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 THEROF PERIODICALLY REVIEWS ITS BOND COVENANTS (INCLUDING COVENANTS RELATING TO TAX-EXEMPT STATUS) FOR COMPLIANCE. JAVIER FERNANDEZ BOARD MEMBER 604575 UTILITIES false Schedule L, Part IV Business Transactions Involving Interested Persons TRANSACTIONS DISCLOSED ON PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS, REFLECT PAYMENTS MADE TO ENTITIES WHERE THESE INTERESTED PERSONS HOLD AN OFFICER POSITION. THESE ARE NOT PAYMENTS MADE DIRECTLY TO THE INTERESTED PERSONS. JAVIER FERNANDEZ IS THE CFO OF OMAHA PUBLIC POWER DISTRICT (OPPD). OPPD PROVIDES UTILITIES TO THE UNIVERSITY. X 1 7500 Market value X 1 720000 Market value X Groceries 1 2421 Cost X Food Service Equipment 1 18440 Cost 1 false false false Schedule M, Part I, Line 26 Food Service Amortization A NEW FOOD SERVICE CONTRACT PROVIDED INITIAL INVESTMENT TO BELLEVUE UNIVERSITY FOR CAPITAL EXPANSION COSTS. PORTION SPENT IN TAX YEAR 2023 AMORTIZED OVER REMAINING TERM OF THE CONTRACT. Schedule M, Part I Explanations of reporting method for number of contributions Real estate - Other - Land Number of Contributions Art - Works of art - Number of items received Other - Groceries Number of Contributions Other - Food Service Equipment Number of contributions Form 990, Part VI, Line 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS BOARD MEMBER, JOHN NELSON, IS THE CHAIRMAN AND FORMER 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. MIKE LEBENS AND FRED HUNZEKER ARE BOTH BU BOARD MEMBERS AS WELL AS MEMBERS OF THE TENASKA BOARD. JAVIER FERNANDEZ IS A BOARD MEMBER AND CFO OF OMAHA PUBLIC POWER DISTRICT (OPPD). MANY BOARD MEMBERS OR THEIR BUSINESSES LIKELY RECEIVE UTILITY SERVICES FROM OPPD. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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 2023 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, Line 15a Process to establish compensation of top management official 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. Form 990, Part VI, Line 15b Process to establish compensation of other employees 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 AND MARKETING DATA FROM THE COUNCIL OF INDEPENDENT NEBRASKA COLLEGES (CINC). Form 990, Part VI, Line 19 Required documents available to the public 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. Form 990, Part IX, Line 11g Other Fees FEES FOR STUDENT SERVICES - Total Expense: 30299088, Program Service Expense: 29692263, Management and General Expenses: 606825, Fundraising Expenses: 0; CONTRACTED SERVICES - Total Expense: 3192902, Program Service Expense: 798492, Management and General Expenses: 2361415, Fundraising Expenses: 32995; OTHER FEES - Total Expense: 887001, Program Service Expense: 174637, Management and General Expenses: 706124, Fundraising Expenses: 6240; CONSULTING FEES - Total Expense: 585783, Program Service Expense: 14030, Management and General Expenses: 571753, Fundraising Expenses: 0; Form 990, Part XII, Line 2b FINANCIAL STATEMENTS & REPORTING BELLEVUE UNIVERSITY'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTANT ON A CONSOLIDATED BASIS WITH BELLEVUE UNIVERSITY FOUNDATION. BELLEVUE UNIVERSITY FOUNDATION 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 363479801 FUNDRAISING NE 501(c)(3) 5 BELLEVUE UNIVERSITY true BU VENTURES INC 1000 GALVIN ROAD SOUTH BELLEVUE NE 68005 465247928 LEAD GENERATION NE BELLEVUE UNIVERSITY C Corporation 0 127440 1.0000 true false false true false false false false false false false false false false false false false false false true