2025-05-15T15:45:02+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 330413730 La Sierra University LASI 9517852000 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 STEVE HEMENWAY CFO 9517852000 2025-05-15 true true Lauren Denton P01571860 2604604000 2025-05-15 2023 2025-03-06 01:10:19Z Dr Christian Author 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 80484377 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. 22 21 1289 21 897273 0 11831323 8072438 54950971 55972107 4267062 6299309 1286437 1377889 72335793 71721743 15394451 16730296 0 34152242 35002313 0 1138493 25601116 26307230 75147809 78039839 -2812016 -6318096 207638256 209788876 26315114 25799725 181323142 183989151 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 48161200 16730296 44353720 INSTRUCTION AND RESEARCH PROGRAMS SERVED MORE THAN 1,200 UNDERGRADUATE AND MORE THAN 360 GRADUATE STUDENTS. THESE PROGRAMS HAVE A COMMUNITY-CENTERED APPROACH AROUND GENERAL STUDIES, INTERNATIONAL LEARNING EXPERIENCES AND CULMINATES IN A SENIOR PROJECT OF ORIGINAL SCHOLARSHIP. 8237419 3586083 STUDENT SERVICES SERVED STUDENTS' EMOTIONAL, PHYSICAL, SPIRITUAL WELL BEING, INTELLECTUAL, CULTURAL AND SOCIAL DEVELOPMENT OUTSIDE OF THE CLASSROOM. MORE THAN 60 STUDENTS VOLUNTEERED FOR COMMUNITY SERVICE. THERE ARE 4 ACTIVE MINISTRIES AND 25 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, AND WOMEN'S VOLLEYBALL VARSITY PROGRAMS. APPROXIMATELY 215 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, ZUMBA, YOGA, PICKLEBALL, AND SOFTBALL. 180 STUDENTS WERE ABLE TO PARTICIPATE IN THE PROGRAM THIS YEAR. 5978019 8113896 AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 500 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. 62376638 true true 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 false false false false false false false false false false true false false false true 493 0 1289 true true true false false false false true true false false false false false false X 22 21 false false false false true true true true true false false true true true true true true true true false CA X STEFANI MCFARLAND 9517852000 4500 RIVERWALK PKWY RIVERSIDE CA 92505 JOY FEHR PRESIDENT (LEFT 09/23) 50.0 0.0 X X 244132 0 18920 RICHARD OSBORN INTERIM PRESIDENT (START 09/23) 50.0 0.0 X X 41546 0 2006 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 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 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 TRUSTEE 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 170239 0 13883 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 50.0 0.0 X 157710 0 15758 CHANG-HO JI DEAN-SCHOOL OF EDUCATION 50.0 0.0 X 121825 0 10385 JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 50.0 0.0 X 139198 0 12301 MARJORIE ROBINSON VP STUDENT LIFE 50.0 0.0 X 125390 0 11745 NORMAN YERGEN VP OF ADVANCEMENT 50.0 0.0 X 141170 0 73266 WAYNE DUNBAR VP STRATETGIC ENGAGEMENT 50.0 0.0 X 125099 0 10245 1266309 0 168509 19 false true false DYNAMIC CAMPUS SOLUTIONS INC 2806 FLINTROCK TRACE AUSTIN TX 78738 IT CONSULTING 2266913 SWINERTON BUILDERS 200 N MAIN ST SANTA ANA CA 92701 GENERAL CONTRACTOR 2260135 SODEXO INC AND AFFILIATES DEPT 880328 LOS ANGELES CA 90088 FACILITIES & FOOD SVCS 1973128 CRIMINAL JUSTICE INSTITUTE LLC 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1211118 TECHNET PARTNERS INC TECHNET PARTNERS INC CARLSBAD CA 92009 WIRELESS SERVICES 782397 34 195917 4368114 1495743 2012664 8072438 STUDENT TUITION AND FEES 611600 45532958 45532958 SALES AND SERVICES 611600 10439149 10439149 0 0 0 0 55972107 2221212 2221212 515294 116270 399024 0 399024 399024 12571638 8493541 4078097 0 4078097 4078097 152823 195917 152823 HEALTH FOOD STORE AND SECURITY SERVICES 445200 897273 897273 OTHER INCOME 611600 81592 81592 0 0 0 0 978865 71721743 56053699 897273 6698333 16730296 16730296 1005287 250490 613627 141170 25374873 19031154 5886971 456748 2941223 2205917 682364 52942 3981279 2985960 923656 71663 1699651 1274738 394319 30594 4117021 3087766 955149 74106 119662 119662 107520 107520 151737 151737 2999119 2249339 695796 53984 20508 15381 4758 369 1414771 1061078 328227 25466 1422121 1066591 329932 25598 2278364 1708773 528580 41011 632573 474430 146757 11386 570732 485122 85610 3947765 3355600 592165 1523001 1142251 353336 27414 OTHER 7002336 5251752 1624542 126042 0 0 0 0 78039839 62376638 14524708 1138493 13980 11805 14920456 13803905 6493957 6483957 4699662 4207091 0 15000 0 0 2442398 0 256563 291389 743001 873972 163745399 105522945 60188214 58222454 114867483 108098807 0 12767737 0 2140583 3012542 2872176 207638256 209788876 3729327 4381502 1621042 1704235 9806258 9478257 0 0 8100041 7506231 3058446 2729500 26315114 25799725 X 135982309 135440849 45340833 48548302 181323142 183989151 207638256 209788876 X -6318096 8974471 9634 X false true X 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 116875857 722781 16363951 13133001 259043 120570545 111212734 119503 13443812 7591028 309164 116875857 129389563 133211 -10285787 7716058 308195 111212734 103283437 200600 23934642 -2248726 277842 129389563 99544246 311499 6291893 2572674 291527 103283437 0.741 0.259 0.0 false false 5013299 5013299 107546360 59481680 48064680 18184393 16321414 1862979 32199158 29719851 2479307 802189 802189 58222454 Multi-strategy hedge funds 423411 F Private equity 12344326 F 12767737 FEDERAL ADVANCES FOR STUDENT LOANS 987881 OTHER LIABILITIES 738650 AGENCY FUNDS 1002969 2729500 63940085 8974471 125904 9100375 54839710 151737 16730296 16882033 71721743 61274076 116270 116270 61157806 151737 16730296 16882033 78039839 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 - 116270 Change in value of Irrevocable Agreements - 9634 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Discounts - 1477206 Student Financial Aid - 15253090 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense Reclass - 116270 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Discounts - 1477206 Student Financial Aid - 15253090 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 1202081 0 0 0 0 0 0 1202081 0 1202081 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEA Geraty Lifetime Achievement Gala 2024 348740 195917 152823 0 0 83161 0 3475 66187 0 0 0 348740 195917 152823 0 0 83161 0 3475 66187 152823 0 true ENDOWED SCHOLARSHIPS 391 1022492 DEPARTMENT SCHOLARSHIPS 14 70055 DISCOUNTS & SCHOLARSHIPS 1545 15637749 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 false false false false false false false false false JOY FEHR PRESIDENT (LEFT 09/23) 212000 0 500 0 31632 0 18020 0 900 0 263052 0 0 0 APRIL SUMMITT PROVOST 163332 0 500 0 6407 0 13883 0 0 0 184122 0 0 0 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 149500 0 500 0 7710 0 12708 0 3050 0 173468 0 0 0 NORMAN YERGEN VP OF ADVANCEMENT 133000 0 500 0 7670 0 11305 0 61961 0 214436 0 0 0 JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 130600 0 500 0 8098 0 11101 0 1200 0 151499 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use JOY FEHR WHO SERVED AS THE PRESIDENT FOR A PORTION OF FY24, RECEIVED A HOUSING ALLOWANCE. THIS WAS INCLUDED IN HER TAXABLE INCOME. NORMAN YERGEN RECEIVED NONTAXABLE PARSONAGE ALLOWANCES. A CA MUNI FINANCE AUTHORITY 201563466 13048TD17 2019-09-30 11100000 REFINANCE DEBT, PLANT RENOV false false false A 1533488 11100000 0 0 0 177445 110084 0 0 7780114 0 false false true true A false false false false 0.0 0.0 0.0 false false true A false true false false true false false false true A true Form 990, Part VI, Line 1b JOY FEHR IS A COMPENSATED EMPLOYEE OF LA SIERRA UNIVERSITY AND THEREFORE IS NON-INDEPENDENT. 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 A COMPENSATION REVIEW WAS MADE IN FISCAL YEAR 2023-2024 AND WAS CONDUCTED BY THE COMPENSATION COMMITTEE. 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 - 9634; 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 4368114 CHECKS RECEIVED