2023-05-15T12:52:43-05:00 2022-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-07-01 330413730 LA SIERRA UNIVERSITY % STEFANI MCFARLAND LASI 9517852000 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 DAVID GERIGUIS VP FINANCIAL ADMIN. 9097852002 2023-05-15 true DAVID GERIGUIS 999009999 Lauren R Denton P01571860 2604604000 2 2021 2023-04-26 12:10:37Z JOY FEHR 4500 RIVERWALK PKWY RIVERSIDE CA 92505 82941000 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. 20 19 1237 25 479659 0 12605614 18188689 58834792 56880778 6808253 6795380 883784 799775 79132443 82664622 21508394 18532838 0 0 31256977 32734710 0 0 1023557 22471538 23256727 75236909 74524275 3895534 8140347 224274397 210919735 32745320 35072210 191529077 175847525 X 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 47590329 18532838 46197418 INSTRUCTION AND RESEARCH PROGRAMS SERVED MORE THAN 1,500 UNDERGRADUATE AND 500 GRADUATE STUDENTS. THESE PROGRAMS HAVE A COMMUNITY-CENTERED APPROACH AROUND GENERAL STUDIES, INTERNATIONAL LEARNING EXPERIENCES AND CULMINATES IN A SENIOR PROJECT OF ORIGINAL SCHOLARSHIP. 7256300 2720625 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 11 ACTIVE MINISTRIES AND 20 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 180 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, AND SOFTBALL. OVER 160 STUDENTS WERE ABLE TO PARTICIPATE IN THE PROGRAM THIS YEAR. 5133517 8039117 AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 463 STUDENTS LIVED IN RESIDENCE HALLS AND 78 IN UNIVERSITY APARTMENTS AND HOUSES. IN ADDITION, 31 FACULTY AND STAFF OCCUPY APARTMENTS AND HOUSES OWNED BY THE UNIVERSITY. 59980146 true true false false false false true true false true true false false false true false true false true false false false false false true false false false true true true false false false false false false false false false false true false false false false true false false false true 91 0 1237 true true true false false false false true true false false false false false false X 20 19 false false false false false true false 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 50.0 0.0 X X 255047 0 21624 NORMAN YERGEN VP OF ADVANCEMENT 50.0 0.0 X 140729 0 79348 APRIL SUMMITT PROVOST 50.0 0.0 X 160282 0 13056 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 50.0 0.0 X 157231 0 15725 JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 50.0 0.0 X 140617 0 12276 CHANG-HO JI DEAN-SCHOOL OF EDUCATION 50.0 0.0 X 129870 0 11264 MARJORIE ROBINSON VP STUDENT LIFE 50.0 0.0 X 124773 0 11757 WAYNE DUNBAR VP STRATETGIC ENGAGEMENT 50.0 0.0 X 123866 0 10519 STEPHEN MAYER TRUSTEE 5.0 0.0 X 0 0 0 JOHN BRUNT VICE CHAIR 5.0 0.0 X 0 0 0 HILMA GRIFFIN-WATSON TRUSTEE 5.0 0.0 X 0 0 0 MEREDITH JOBE TRUSTEE 5.0 0.0 X 0 0 0 ERNIE HWANG TRUSTEE 5.0 0.0 X 0 0 0 ED KEYES TRUSTEE 5.0 0.0 X 0 0 0 BRAD NEWTON CHAIR 5.0 0.0 X 0 0 0 SANDY ROBERTS TRUSTEE 5.0 0.0 X 0 0 0 VELINO SALAZAR TRUSTEE 5.0 0.0 X 0 0 0 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 LISA WALCKER TRUSTEE 5.0 0.0 X 0 0 0 MARILENE WANG TRUSTEE 5.0 0.0 X 0 0 0 KIM GODFREY TRUSTEE 5.0 0.0 X 0 0 0 KENT HANSEN TRUSTEE 5.0 0.0 X 0 0 0 LEON BROWN TRUSTEE 5.0 0.0 X 0 0 0 JONATHAN PARK TRUSTEE 5.0 0.0 X 0 0 0 MARGIE SALCEDO-RICE TRUSTEE 5.0 0.0 X 0 0 0 1232415 0 175569 11 false true false CRIMINAL JUSTICE INSTITUTE LLC 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1384580 SODEXO INC AND AFFILIATES DEPT 880328 LOS ANGELES CA 90088 FACILITIES&FOOD SVCS 1565264 DYNAMIC CAMPUS SOLUTIONS INC 2806 FLINTROCK TRACE AUSTIN TX 78738 IT CONSULTING 1877787 SEAN MCDERMOTT CONSTRUCTION 766 HAMPSHIRE RD THOUSAND OAKS CA 91361 CONSTRUCTION 167552 SWINERTON BUILDERS 200 N MAIN ST SANTA ANA CA 92701 GENERAL CONTRACTOR 499860 7 23094 3837039 10533780 3794776 25194 18188689 Student Tuition and Fees 611600 47141243 47141243 Sales and Services 611600 9739535 9739535 56880778 1249850 1249850 0 0 453502 205676 247826 0 247826 247826 5601212 55682 5545530 5545530 5545530 10928 23094 15020 -4092 -4092 0 0 0 0 0 0 Other Income 611600 76382 76382 Health Food Store and Security Services 445200 479659 479659 556041 82664622 56957160 479659 7039114 0 18532838 18532838 0 0 622965 161024 370802 91139 0 23597684 17531655 5597782 468247 2964726 2223545 687816 53365 3979685 2984764 923287 71634 1569650 1177238 364159 28254 3253580 2440185 754831 58564 513038 513038 72418 72418 0 0 121766 121766 3264090 2448067 757269 58754 348418 261313 80833 6272 1601552 1201164 371560 28828 1465615 1099211 340023 26381 0 1395158 1046368 323677 25113 403267 302450 93558 7259 0 0 435975 370579 65396 0 4020919 3417781 603138 1215017 911263 281884 21870 OTHER 5145914 3870701 1197336 77877 74524275 59980146 13520573 1023557 15180 15180 25365360 21686956 4418226 6494107 4609674 4505494 0 0 0 0 3177572 3126691 268322 297959 361512 472071 155915535 97898928 52383181 58016607 130622754 113038081 0 0 0 0 0 0 3052616 3266589 224274397 210919735 5891950 4918471 0 0 7840336 7236314 10434220 10124826 0 0 0 0 4186513 8673278 0 0 4392301 4119321 32745320 35072210 X 147327096 132582475 44201981 43265050 191529077 175847525 224274397 210919735 X 8140347 -23743175 -78724 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 80.00 1 false X X X false 129389563 133211 -10285787 7716058 308195 111212734 103283437 200600 23934642 -2248726 277842 129389563 99544246 311499 6291893 2572674 291527 103283437 94525560 99945 6382616 1369971 93904 99544246 81068788 809260 4623640 -8187679 163807 94525560 0.79090 0.20910 false false 1617716 1617716 97982479 53593877 44388602 17870629 15591617 2279012 30406166 28713434 1692732 8038545 8038545 58016607 0 Federal Advances for Student Loans 2590955 Other Liabilities 1012792 Agency Funds 515574 4119321 43580881 -23743175 141972 -23601203 67182084 121766 15360772 15482538 82664622 59262433 220696 220696 59041737 121766 15360772 15482538 74524275 SCHEDULE D, PART II, LINE 9 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 1A 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 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. 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 XI, LINE 2D RENT EXPENSE $205,676 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS $-78,724 FUNDRAISING EXPENSE $ 15,020 TOTAL $141,972 SCHEDULE D, PART XI, LINE 4B STUDENT FINANCIAL AID $15,360,772 SCHEDULE D, PART XII, LINE 2D RENT EXPENSE $205,676 FUNDRAISING EXPENSE $ 15,020 TOTAL $220,696 SCHEDULE D, PART XII, LINE 4B STUDENT FINANCIAL AID $15,360,772 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY IS AVAILABLE IN THE STUDENT, STAFF, AND FACULTY HANDBOOKS AS WELL AS ON THE UNIVERSITY WEBSITE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY RECEIVES GOVERNMENT SUBSIDIES OF RESTRICTED AND UNRESTRICTED NATURE TO BE USED FOR STUDENT FINANCIAL AID, GENERAL INSTITUTIONAL, AND SPECIAL EDUCATIONAL PURPOSES. MUSIC GALA 34022 23094 10928 13306 1714 0 34022 23094 10928 13306 1714 15020 -4092 true ENDOWED SCHOLARSHIPS 349 601223 DEPARTMENT SCHOLARSHIPS 34 51812 DISCOUNTS & SCHOLARSHIPS 4853 14707737 HEERF STUDENT GRANTS 1174 3172066 PART I, LINE 2 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 X X true true X X X false false false false false false false false false DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 149115 0 300 0 7816 0 12675 0 3050 0 172956 0 JOY FEHR PRESIDENT 211462 0 300 0 43285 0 17974 0 3650 0 276671 0 APRIL SUMMITT PROVOST 153600 0 300 0 6382 0 13056 0 0 0 173338 0 NORMAN YERGEN VP OF ADVANCEMENT 132673 0 300 0 7756 0 14602 0 64746 0 220077 0 JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 130311 0 300 0 10006 0 11076 0 1200 0 152893 0 SCHEDULE J, PART I, LINE 1A JOY FEHR, PRESIDENT OF THE UNIVERSITY, RECEIVED A HOUSING ALLOWANCE AND A HOSPITALITY ALLOWANCE. THESE BENEFITS WERE INCLUDED IN HER TAXABLE INCOME. NORMAN YERGEN RECEIVED NONTAXABLE PARSONAGE ALLOWANCES. CERTAIN AUTHORIZED EMPLOYEES ARE ALLOWED TO BRING THEIR SPOUSES ON BUSINESS TRIPS. THESE BENEFITS ARE INCLUDED IN THE RESPECTIVE EMPLOYEES' TAXABLE WAGES. A CA MUNI FINANCE AUTHORITY 201563466 13048TD17 2019-09-30 11100000 REFINANCE DEBT, PLANT RENOV false false false A 1030000 0 11100000 0 0 0 177445 110084 0 0 7780114 0 false false true true A false false false false 0 false false false true A false true false false true false 0 0 false true A true X 1 25194 FMV ON DATE RECEIVED false false false SCHEDULE M, PART I THE AMOUNTS LISTED IN PART I, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1B JOY FEHR IS A COMPENSATED EMPLOYEE OF LA SIERRA UNIVERSITY AND THEREFORE IS NON-INDEPENDENT. FORM 990, PART VI, SECTION A, LINE 7A 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, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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, SECTION B, LINE 15A 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, SECTION B, LINE 15B A COMPENSATION REVIEW WAS MADE IN FISCAL YEAR 2021-2022 AND WAS CONDUCTED BY THE HUMAN RESOURCES DIRECTOR AND THE ASSOCIATE VICE PRESIDENT OF FINANCIAL ADMINISTRATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS $-78,724 GENERAL CONFERENCE OF SDA 12501 OLD COLUMBIA PIKE SILVER SPRINGS MD 20904 520643036 CHURCH MD 501(C)(3) 1 false NAD OF SDA 9705 PATUXENT WOODS DRIVE COLUMBIA MD 210461565 203164300 CHURCH MD 501(C)(3) 1 false PACIFIC UNION CONFERENCE OF SDA 2686 TOWNSGATE ROAD WESTLAKE VILLAGE CA 92505 951816033 CHURCH CA 501(C)(3) 1 false false false true false false true false false false false false false false false false false false false false PACIFIC UNION CONFERENCE C 3837039 CHECKS RECEIVED