2026-05-13T13:23:56+00:00 2025-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-07-01 330413730 La Sierra University LASI 9517852000 4500 Riverwalk Parkway Riverside CA 92505 STEVE HEMENWAY CFO 9517852000 2026-05-13 true true Lauren Denton P01571860 2604604000 2026-05-15 2024 2025-03-06 01:10:19Z Dr Christian Author 4500 Riverwalk Parkway Riverside CA 92505 86034215 false X WWW.LASIERRA.EDU X 1922 CA TO EDUCATE UNDERGRADUATE AND GRADUATE STUDENTS; TO PROMOTE RESEARCH AND INSTRUCTION IN MULTIPLE AREAS; AND TO CONTRIBUTE TO THE GOOD OF THE LARGER SOCIETY. 24 23 1288 23 786382 0 8072438 8282553 55972107 55867740 6299309 6765297 1377889 1232501 71721743 72148091 16730296 18687722 0 0 35002313 38658224 0 0 1254480 26307230 29622084 78039839 86968030 -6318096 -14819939 209788876 205662291 25799725 27778836 183989151 177883455 LA SIERRA UNIVERSITY'S MISSION IS TO SEEK TRUTH, ENLARGING HUMAN UNDERSTANDING THROUGH SCHOLARSHIP; TO KNOW GOD, OURSELVES, AND THE WORLD THROUGH REFLECTION, INSTRUCTION, AND MENTORING; TO SERVE OTHERS, CONTRIBUTING TO THE GOOD OF OUR LOCAL AND GLOBAL COMMUNITIES. false false 49784283 18687722 44570142 INSTRUCTION AND RESEARCH PROGRAMS SERVED MORE THAN 1,100 UNDERGRADUATE AND MORE THAN 340 GRADUATE STUDENTS. THESE PROGRAMS HAVE A COMMUNITY-CENTERED APPROACH AROUND GENERAL STUDIES, INTERNATIONAL LEARNING EXPERIENCES AND CULMINATES IN A SENIOR PROJECT OF ORIGINAL SCHOLARSHIP. 10421412 0 3010962 STUDENT SERVICES SERVED STUDENTS' EMOTIONAL, PHYSICAL, SPIRITUAL WELL BEING, INTELLECTUAL, CULTURAL AND SOCIAL DEVELOPMENT OUTSIDE OF THE CLASSROOM. MORE THAN 100 STUDENTS VOLUNTEERED FOR COMMUNITY SERVICE. THERE ARE 4 ACTIVE MINISTRIES AND 24 SOCIAL CLUBS. THE UNIVERSITY HAS MEN'S AND WOMEN'S BASKETBALL, BASEBALL, SOFTBALL, MEN'S AND WOMEN'S SOCCER, MEN'S AND WOMEN'S CROSS COUNTRY, MEN'S AND WOMEN'S TRACK, AND WOMEN'S VOLLEYBALL VARSITY PROGRAMS. APPROXIMATELY 239 PEOPLE PARTICIPATE. THERE IS ALSO AN INTRAMURAL PROGRAM THAT IS OPEN TO ALL STUDENTS FOR PARTICIPATION. THE INTRAMURAL SPORTS INCLUDE: FLAG FOOTBALL, SOCCER, BASKETBALL, VOLLEYBALL, BADMINTON, BEACH VOLLEYBALL, PICKLEBALL, AND SOFTBALL. 236 STUDENTS WERE ABLE TO PARTICIPATE IN THE PROGRAM THIS YEAR. 5723057 0 8357607 AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 552 STUDENTS LIVED IN RESIDENCE HALLS AND 84 IN UNIVERSITY APARTMENTS AND HOUSES. IN ADDITION, 43 FACULTY AND STAFF OCCUPY APARTMENTS AND HOUSES OWNED BY THE UNIVERSITY. 65928752 true true false false false false true true false true true true false false true false true false true false true false false false true false false false true true true false false false false false true false false false false false false false false false true false false false false true 2402 0 1288 true true true false false false false true true false false false false false false X 24 23 false false false false true true true true true false false false true true true true true true true true false false CA X STEFANI MCFARLAND 9517852000 4500 RIVERWALK PKWY RIVERSIDE CA 92505 CHRISTON ARTHUR PRESIDENT / SECRETARY OF THE BOARD 50.0 0.0 X X 137238 0 7492 ADRIAN SERNA TRUSTEE 5.0 0.0 X 0 0 0 ALINA TOLAN TRUSTEE 5.0 0.0 X 0 0 0 BERIT VON POHLE TRUSTEE 5.0 0.0 X 0 0 0 BRADFORD NEWTON CHAIR 5.0 0.0 X 0 0 0 CARMEN IBANEZ TRUSTEE 5.0 0.0 X 0 0 0 CHRISTY OBERG TRUSTEE 5.0 0.0 X 0 0 0 DON WILLIAMS TRUSTEE 5.0 0.0 X 0 0 0 ED KEYES TRUSTEE 5.0 0.0 X 0 0 0 ERNIE HWANG TRUSTEE 5.0 0.0 X 0 0 0 HILMA GRIFFIN-WATSON TRUSTEE 5.0 0.0 X 0 0 0 JEFF BRAND TRUSTEE 5.0 0.0 X 0 0 0 JOHN BRUNT VICE CHAIR 5.0 0.0 X 0 0 0 JOHN CRESS TRUSTEE 5.0 0.0 X 0 0 0 JONATHAN PARK TRUSTEE 5.0 0.0 X 0 0 0 KIM GODFREY VICE CHAIR 5.0 0.0 X 0 0 0 LEON BROWN TRUSTEE 5.0 0.0 X 0 0 0 LISA WALCKER TRUSTEE 5.0 0.0 X 0 0 0 MARGIE SALCEDO-RICE TRUSTEE 5.0 0.0 X 0 0 0 MARILENE WANG TRUSTEE 5.0 0.0 X 0 0 0 MEREDITH JOBE TRUSTEE 5.0 0.0 X 0 0 0 NEDD BROWN TRUSTEE 5.0 0.0 X 0 0 0 SANDY ROBERTS TRUSTEE 5.0 0.0 X 0 0 0 STEPHEN MAYER TRUSTEE 5.0 0.0 X 0 0 0 APRIL SUMMITT PROVOST 50.0 0.0 X 166503 0 13589 STEVE HEMENWAY VP OF FINANCIAL ADMINISTRATION 50.0 0.0 X 72033 0 5851 CHANG-HO JI DEAN-SCHOOL OF EDUCATION 50.0 0.0 X 130590 0 11181 FRIEDBERT NINOW DEAN-HMS RICHARDS DIVINITY SCHOOL 50.0 0.0 X 134199 0 9263 JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 50.0 0.0 X 141375 0 14536 NORMAN YERGEN VP OF ADVANCEMENT 50.0 0.0 X 143845 0 67709 WAYNE DUNBAR VP STRATEGIC ENGAGEMENT 50.0 0.0 X 176507 0 10741 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION (ending 06/24) 50.0 0.0 X 158353 0 15802 JOY FEHR PRESIDENT (ENDING 09/23) 50.0 0.0 X 212250 0 22120 RICHARD OSBORN INTERIM PRESIDENT (ending 06/24) 50.0 0.0 X 140196 0 6931 1613089 0 185215 24 true true false DYNAMIC CAMPUS SOLUTIONS INC 2806 FLINTROCK TRACE AUSTIN TX 78738 IT CONSULTING 2553501 SODEXO INC AND AFFILIATES DEPT 880328 LOS ANGELES CA 90088 FACILITIES & FOOD SVCS 2307151 CRIMINAL JUSTICE INSTITUTE LLC 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1077071 UNLIMITED HEATING & AIR CONDITIONING 18773 Boulder Avenue RIVERSIDE CA 92508 HVAC 550900 SEAN MCDERMOTT CONSTRUCTION 5534 Sulphur Drive MIRA LOMA CA 91752 GENERAL CONTRACTOR 512424 30 56441 4479434 2177888 1568790 8282553 STUDENT TUITION AND FEES 611600 45892887 45892887 SALES AND SERVICES 611600 9974853 9974853 0 0 0 0 55867740 2429119 2429119 534226 92295 441931 0 441931 441931 18061087 13724909 4336178 0 4336178 4336178 2137 56441 68920 -66783 -66783 HEALTH FOOD STORE AND SECURITY SERVICES 445200 786382 786382 OTHER INCOME 611600 70971 70971 0 0 0 0 857353 72148091 55938711 786382 7140445 0 0 18687722 18687722 0 0 0 0 1384886 354468 886573 143845 0 0 0 0 27763225 20822419 6441068 499738 3071712 2303784 712637 55291 4654626 3490970 1079873 83783 1783775 1337831 413836 32108 5519025 4139268 1280414 99343 201972 0 201972 0 127593 0 127593 0 0 0 0 0 0 0 611293 0 611293 0 4439189 3329391 1029892 79906 8376 6282 1943 151 1485787 1114341 344702 26744 1592845 1194634 369540 28671 0 0 0 0 2114515 1585927 490573 38015 622489 466867 144417 11205 0 0 0 0 0 0 0 0 559439 53406 506033 0 0 0 0 0 3690704 554799 3135905 0 1649786 1237340 382750 29696 OTHER 6999071 5249303 1623784 125984 0 0 0 0 86968030 65928752 19784798 1254480 0 0 0 0 11805 12255 13803905 11995701 6483957 6483957 4207091 6879800 15000 220000 0 0 0 0 291389 271000 873972 504946 166263035 109185816 58222454 57077219 108098807 104117780 12767737 13880706 2140583 1614961 0 0 2872176 2603966 209788876 205662291 4381502 4805042 0 0 1704235 2192521 9478257 9136272 0 0 0 0 7506231 9498011 0 0 2729500 2146990 25799725 27778836 X 135440849 124435146 48548302 53448309 0 0 0 0 0 0 183989151 177883455 209788876 205662291 X -14819939 8723698 -9455 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 80.0 0 0 0 1 false 0 X X X false 120570545 432495 15849503 12673520 334109 123844914 116875857 722781 16363951 13133001 259043 120570545 111212734 119503 13443812 7591028 309164 116875857 129389563 133211 -10285787 7716058 308195 111212734 103283437 200600 23934642 -2248726 277842 129389563 0.7 0.3 0.0 false false 0 5589163 5589163 0 109271327 62395760 46875567 0 18537364 16570312 1967052 0 32458104 30219744 2238360 0 407077 0 407077 57077219 Closely-held equity interests Financial derivatives Multi-strategy hedge funds 364592 F Private equity 13516114 F 13880706 Federal Income Taxes FEDERAL ADVANCES FOR STUDENT LOANS 419403 OTHER LIABILITIES 1055852 AGENCY FUNDS 671735 2146990 61655614 8723698 82840 8806538 52849076 611293 18687722 19299015 72148091 67761310 92295 92295 67669015 611293 18687722 19299015 86968030 Schedule D, Part I ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part II, Line 9 Conservation easements financial reporting THE UNIVERSITY DOES NOT INCLUDE CONSERVATION EASEMENTS IN THEIR FINANCIAL STATEMENTS AS THEY HAVE NO FISCAL IMPACT ON THE UNIVERSITY. Schedule D, Part III, Line 4 Collections of art - description of collections THE UNIVERSITY HAS A COLLECTION OF DISPLAYS OF AMPHIBIANS, BIRDS, MAMMALS, REPTILES, AND MINERAL SPHERES LOCATED IN COSSENTINE HALL. ON DISPLAY IN LA SIERRA HALL ARE ARTIFACTS FROM THE MISSIONARY WORK AND TRAVEL OF THE STAHL FAMILY. IN THE CENTER FOR NEAR EASTERN ARCHEOLOGY BUILDING, A COLLECTION OF BIBLELAND ARTIFACTS UNCOVERED ON VARIOUS ARCHEOLOGICAL DIGS IS ON DISPLAY. THE ITEMS ARE CARED FOR, ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY AND THEY ARE IN PROCESS OF BEING CATALOGED. THE UNIVERSITY DOES NOT CAPITALIZE COLLECTIONS; THEREFORE, THE COLLECTIONS ARE NOT REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds LA SIERRA UNIVERSITY USES THEIR ENDOWMENTS TO PROVIDE SCHOLARSHIPS AND FINANCIAL AID TO STUDENTS. IN ADDITION, SOME FUNDS ARE DESIGNATED TO AID IN THE OPERATIONS OF THE UNIVERSITY. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expense Reclass - 92295 Change in value of Irrevocable Agreements - -9455 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Discounts - 1421751 Student Financial Aid - 17265971 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense Reclass - 92295 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements DISCOUNTS - 1421751 STUDENT FINANCIAL AID - 17265971 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 THE NON-DISCRIMINATION POLICY IS READILY AVAILABLE FROM OUR WEBSITE, LASIERRA.EDU, THROUGH THE HUMAN RESOURCES DEPARTMENT PAGE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE UNIVERSITY RECEIVES GOVERNMENT SUBSIDIES OF RESTRICTED AND UNRESTRICTED NATURE TO BE USED FOR STUDENT FINANCIAL AID, GENERAL INSTITUTIONAL, AND SPECIAL EDUCATIONAL PURPOSES. Central America and the Caribbean 0 0 Investments 1022486 0 0 0 0 0 0 1022486 0 1022486 false false false false false false Alumni Weekend/Inauguration 58578 56441 2137 68920 0 0 58578 56441 2137 68920 68920 -66783 true ENDOWED SCHOLARSHIPS 340 895878 0 DEPARTMENT SCHOLARSHIPS 91 129579 0 DISCOUNTS & SCHOLARSHIPS 1497 17662265 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE UNIVERSITY FOLLOWS PACKAGING GUIDELINES IN AWARDING FUNDS. AID IS PAID ACCORDING TO THE STUDENT ACADEMIC LOAD (100% FOR FULL-TIME, 75% FOR 3/4 TIME). AID IS ADJUSTED ACCORDING TO POLICY. IF A STUDENT WITHDRAWS, STUDENT'S ACADEMIC PROGRESS IS ALSO MONITORED TO DETERMINE IF AID SHOULD BE ADJUSTED. X true true X X X true false false false false false false false false JOY FEHR PRESIDENT (ENDING 09/23) 212000 0 250 0 0 0 18020 0 4100 0 234370 0 0 0 RICHARD OSBORN INTERIM PRESIDENT (ending 06/24) 115510 0 250 0 24436 0 6931 0 0 0 147127 0 0 0 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION (ending 06/24) 152961 0 250 0 5142 0 13002 0 2800 0 174155 0 0 0 APRIL SUMMITT PROVOST 159871 0 250 0 6382 0 0 0 13589 0 180092 0 0 0 NORMAN YERGEN VP OF ADVANCEMENT 136231 0 250 0 7364 0 13623 0 54086 0 211554 0 0 0 WAYNE DUNBAR VP STRATEGIC ENGAGEMENT 170441 0 250 0 5816 0 10141 0 600 0 187248 0 0 0 JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 133369 0 250 0 7756 0 11336 0 3200 0 155911 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use CHRISTON ARTHUR WHO SERVED AS THE PRESIDENT, RECEIVED A HOUSING ALLOWANCE IN FY25. THIS WAS INCLUDED IN HIS TAXABLE INCOME. RICHARD OSBORN WHO SERVED AS THE FORMER PRESIDENT, RECEIVED A HOUSING ALLOWANCE. THIS WAS INCLUDED IN HIS TAXABLE INCOME. NORMAN YERGEN RECEIVED NONTAXABLE PARSONAGE ALLOWANCES. Schedule J, Part I, Line 4a Severance or change-of-control payment Joy Fehr received severance pay during fiscal year 2025 reported on her 2024 W-2. A CA MUNI FINANCE AUTHORITY 201563466 13048TD17 2019-09-30 11100000 REFINANCE DEBT, PLANT RENOV false false false A 1888837 11100000 0 0 0 177445 110084 0 0 7780114 0 false false true true A false false false false false false 0.0 0.0 0.0 false false 0 false true A false true false false true false 0 false false false 0 false false true A true CHRISTON ARTHUR PRESIDENT HOUSING ASSISTANCE X 220000 220000 false true true 220000 Form 990, Part VI, Line 6 Classes of members or stockholders THE UNIVERSITY SHALL HAVE A CONSTITUENT MEMBERSHIP. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE UNIVERSITY SHALL HAVE A CONSTITUENT MEMBERSHIP. MEMBERS SHALL HAVE ONLY THOSE RIGHTS AND DUTIES AS SPECIFICALLY SET FORTH IN THE BY LAWS. IT SHALL BE THE FUNCTION OF THE CONSTITUENT MEMBERS TO ELECT THE MEMBERS OF THE BOARD OF TRUSTEES. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The bylaws provide for certain authority to the CONSTITUENT MEMBERS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS THOROUGHLY REVIEWED BY THE CONTROLLER AND AN INDEPENDENT ACCOUNTING FIRM. A COPY OF THE 990 IS MADE AVAILABLE TO THE BOARD OF TRUSTEES PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy AT THE BEGINNING OF EACH FISCAL YEAR, THE PRESIDENT'S OFFICE ISSUES CONFLICT OF INTEREST STATEMENTS FOR THE APPROPRIATE INDIVIDUALS TO COMPLETE. THE PRESIDENT'S ADMINISTRATIVE ASSISTANT MAINTAINS COMPLETED FORMS AND FOLLOWS UP WITH EMPLOYEES WHO ARE DELINQUENT IN THIS TASK. ALL TRUSTEES SHALL DISCLOSE TO THE BOARD OF TRUSTEES ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICABLE TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER, UNDER CONSIDERATION AT A MEETING, OF THE BOARD OF TRUSTEES OR OF ANY OF ITS COMMITTEES, IN WHICH THE TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH A MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OF TRUSTEES OR COMMITTEE TO RESOLVE THE QUESTION BY A MAJORITY VOTE. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION FOR THE PRESIDENT AND VICE PRESIDENTS IS BASED ON TARGETS ESTABLISHED BY THE BOARD OF TRUSTEES BUT GUIDED BY EXTERNAL DATA. THE COMPENSATION COMMITTEE APPROVES THE ADMINISTRATORS' REMUNERATION ANNUALLY. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE UNIVERSITY HAS ADOPTED AN 18-MONTH COMPENSATION CYCLE. A COMPENSATION REVIEW WAS MADE IN FISCAL YEAR 2023-2024 AND WAS CONDUCTED BY THE COMPENSATION COMMITTEE, SO THE NEXT REVIEW WILL TAKE PLACE IN FISCAL YEAR 2025-2026. Form 990, Part VI, Line 19 Required documents available to the public AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS - -9455; Total - -9455; Form 990, Part VI Line 1B CHRISTON ARTHUR IS A COMPENSATED EMPLOYEE OF LA SIERRA UNIVERSITY AND THEREFORE IS NON-INDEPENDENT. GENERAL CONFERENCE OF SDA 12501 OLD COLUMBIA PIKE SILVER SPRINGS MD 20904 520643036 CHURCH MD 501(c)(3) 1 NA false NAD OF SDA 9705 PATUXENT WOODS DRIVE COLUMBIA MD 210461565 203164300 CHURCH MD 501(c)(3) 1 NA false PACIFIC UNION CONFERENCE OF SDA 2686 TOWNSGATE ROAD WESTLAKE VILLAGE CA 92505 951816033 CHURCH CA 501(c)(3) 1 NA false false false true false false true false false false false false false false false false false false false false PACIFIC UNION CONFERENCE C 4479434 CHECKS RECEIVED