2022-05-16T13:40:34-05:00 2021-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2020-07-01 330413730 LA SIERRA UNIVERSITY % STEFANI MCFARLAND LASI 9517852000 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 DAVID GERIGUIS VP FINANCIAL ADMIN. 9097852002 2022-05-15 true DAVID GERIGUIS 999009999 Lauren R Denton P01571860 2604604000 2 2020 2022-09-23 18:48:47Z JOY FEHR 4500 RIVERWALK PKWY RIVERSIDE CA 92505 105550596 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 1127 25 578955 0 9428522 12605614 67278073 58834792 3180828 6808253 941914 883784 80829337 79132443 19866957 21508394 0 0 36177627 31256977 0 0 1200465 22215965 22471538 78260549 75236909 2568788 3895534 192974775 224274397 27810056 32745320 165164719 191529077 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 51178408 21508394 51831726 INSTRUCTION AND RESEARCH PROGRAMS SERVED MORE THAN 1,700 UNDERGRADUATE AND 600 GRADUATE STUDENTS. THESE PROGRAMS HAVE A COMMUNITY-CENTERED APPROACH AROUND GENERAL STUDIES, INTERNATIONAL LEARNING EXPERIENCES AND CULMINATES IN A SENIOR PROJECT OF ORIGINAL SCHOLARSHIP. 6831745 3373172 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 17 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 160 - 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. THIS SCHOOL YEAR, HOWEVER, DUE TO COVID RESTRICTIONS, THE INTRAMURAL PROGRAM WAS NOT OFFERED. 3194536 3712858 AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 89 STUDENTS LIVED IN RESIDENCE HALL AND 79 IN UNIVERSITY APARTMENTS AND HOUSES. IN ADDITION, 31 FACULTY AND STAFF OCCUPY APARTMENTS AND HOUSES OWNED BY THE UNIVERSITY. 61204689 true true false false false false true true false true true false false false true false true false true false false false false false false 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 81 0 1127 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 false true true false CA X STEFANI MCFARLAND 9517852000 4500 RIVERWALK PKWY RIVERSIDE CA 92505 JOY FEHR PRESIDENT 50.0 0.0 X X 241685 0 20480 NORMAN YERGEN VP OF ADVANCEMENT 50.0 0.0 X 132515 0 67482 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 50.0 0.0 X 150051 0 14908 APRIL SUMMITT PROVOST 50.0 0.0 X 150210 0 12208 CINDY PARKHURST ASSIST. TO THE PRESIDENT 50.0 0.0 X 139440 0 9437 JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 50.0 0.0 X 131066 0 14163 CHANG-HO JI DEAN-SCHOOL OF EDUCATION 50.0 0.0 X 127203 0 10132 FRIEDBERT NINOW DEAN-RICHARDS DIVINITY SCHOOL 50.0 0.0 X 119216 0 9100 STEPHEN MAYER TRUSTEE 5.0 0.0 X 0 0 0 JOHN BRUNT VICE CHAIR 5.0 0.0 X 0 0 0 KAREN HANSBERGER TRUSTEE 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 TRUSTEE 5.0 0.0 X 0 0 0 CHRIS OBERG TRUSTEE 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 RICARDO GRAHAM CHAIR 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 1191386 0 157910 19 false true false CRIMINAL JUSTICE INSTITUTE LLC 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1578113 SODEXO INC AND AFFILIATES DEPT 880328 LOS ANGELES CA 90088 FACILITIES&FOOD SVCS 936671 SEAN MCDERMOTT CONSTRUCTION 5534 SULPHUR DRIVE MIRA LOMA CA 91752 GENERAL CONTRACTOR 250095 DYNAMIC CAMPUS SOLUTIONS INC 2806 FLINTROCK TRACE AUSTIN TX 78738 CONSULTING 1784904 RUFFALO NOEL LEVITZ P O BOX 718 DES MOINES IA 503030718 CONSULTING 335939 8 3852516 6206018 2547080 442073 12605614 Student Tuition and Fees 611600 53549067 53549067 Sales and Services 611600 5285725 5285725 58834792 1525598 1525598 0 0 439202 217337 221865 0 221865 221865 30622908 860563 25984038 216778 4638870 643785 5282655 5282655 0 0 0 0 0 0 0 0 0 Other Income 611600 82964 82964 Health Food Store and Security Services 445200 578955 578955 661919 79132443 58917756 578955 7030118 0 21508394 21508394 0 0 589542 143223 358628 87691 0 21572949 16106501 4821607 644841 2974634 2230976 690115 53543 4344577 3258433 1007942 78202 1775275 1331456 411864 31955 3383588 2537691 784992 60905 747218 747218 97172 97172 0 0 79041 79041 2818052 2113539 653788 50725 469193 351895 108853 8445 3192416 2394312 740641 57463 1497700 1123275 347466 26959 0 1189026 891770 275854 21402 60735 45552 14090 1093 0 0 462968 393523 69445 0 4183285 3555792 627493 1098329 823747 254812 19770 OTHER 3192815 2394610 740734 57471 75236909 61204689 12831755 1200465 15180 15180 22163321 25365360 4315533 4418226 3710969 4609674 0 0 0 0 4006276 3177572 233290 268322 442613 361512 146272679 93889498 55572701 52383181 99343529 130622754 0 0 0 0 0 0 3171363 3052616 192974775 224274397 4026889 5891950 0 0 2746090 7840336 10893548 10434220 0 0 0 0 4523381 4186513 0 0 5620148 4392301 27810056 32745320 X 130884031 147327096 34280688 44201981 165164719 191529077 192974775 224274397 X 3895534 22421480 47344 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 103283437 200600 23934642 -2248726 277842 129389563 99544246 311499 6291893 2572674 291527 103283437 94525560 99945 6382616 1369971 93904 99544246 81068788 809260 4623640 -8187679 163807 94525560 74709311 147722 8628152 2294910 121487 81068788 0.75560 0.24440 false false 1617716 1617716 97509348 50413733 47095615 17533493 15197722 2335771 29423456 28278043 1145413 188666 188666 52383181 0 Federal Advances for Student Loans 3237429 Other Liabilities 642157 Agency Funds 512715 4392301 80231169 22421480 264681 22686161 57545008 79041 21508394 21587435 79132443 53866811 217337 217337 53649474 79041 21508394 21587435 75236909 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 AND LINE 4 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 THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 200 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS. 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 $ 217,337 CHANGE IN IRREVOCABLE AGREEMENTS $ 47,344 TOTAL $ 264,681 SCHEDULE D, PART XI, LINE 4B STUDENT FINANCIAL AID $21,508,394 SCHEDULE D, PART XII, LINE 2D RENT EXPENSE $ 217,337 SCHEDULE D, PART XII, LINE 4B STUDENT FINANCIAL AID $21,508,394 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 DEPARTMENT OF EDUCATION PROVIDES TITLE IV MONIES TO THE UNIVERSITY FOR ELIGIBLE STUDENTS. EXPLANATION OF GOVERNMENT FINANCIAL AID: US DEPARTMENT OF EDUCATION: TITLE IV FEDERAL PELL GRANT (CFDA 84.063) $3,525,623 TITLE IV FED SUPP EDU OPP GRANT (CFDA 84.007) $322,113 TITLE IV FEDERAL WORKSTUDY PROG (CFDA 84.033) $182,336 TITLE IV FEDERAL DIRECT STUDENT LOANS PROGRAM UNSUBSIDIZED LOANS (CFDA 84.268) $13,519,603 TITLE IV FEDERAL PERKINS LOAN PROGRAM (CFDA 84.038) $4,119,190 TITLE IV FEDERAL TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANT (CFDA 84.379) $39,432 CLOSING THE GAP: A Holistic Approach to a Degree Completion Pathway for Hispanics (CFDA 84.031) $217,289 GPS for G2G: Guided Pathways to Success for Hispanic and Low Income Students from Gateway to Graduation (CFDA 84.031S) $594,331 Higher Education Emergency Relief Fund - Students (CFDA 84.425D) $1,153,906 Higher Education Emergency Relief Fund - Institutional (CFDA 84.425E) $2,616,136 Higher Education Emergency Relief Fund - Minority Serving Institutions (CFDA 84.425L) $244,208 true University Grant (EA) 5 11325 Res. Asst. Room Waiver 7 34750 Res. Asst. Room Waiver-Angwin 12 66990 Res. Asst. Room Waiver-Towers 2 1100 National Merit Award (R) 16 321385 Grad. Assist. - CAS 7 49303 Grad Assist. - Curr & Inst SE 1 1000 Grad. Assist. - Education 10 44500 Performing Arts - Music Award 25 77629 Stu. Missionary Scholarship 1 1767 LSU's Church Match - Grad 7 5197 LSU's Church Match Scholarship 91 66544 Lit. Evangelist Schol. (camp) 4 3163 La Sierra Fin. Need Grant 461 1122267 La Sierra University Grant 50 35947 Service & Leadership - Grad 2 2775 LSU Service & Leadership Award 22 16773 4-Year Renewable 817 3728861 Academic Achievement Award 3 23333 La Sierra Merit Award (FR) 929 2113925 La Sierra Merit Award (TF) 113 452714 Athletic Scholarship (OC) 12 31250 Athletic Scholarship 54 118949 Athletics Scholarship - Dept. 26 87940 Criminal Justice/LSU Freshmen 73 49101 BCBA Tuition Discount 78 72066 Criminal Justice Tuition Assis 274 1879057 Family Discount (Grad) 8 4191 Family Discount 71 56745 Family Discount Schol. (OC) 6 5400 Commitment Schol. (Qtr - OC) 17 1207 Commitment Schol. (Year - OC) 18 8805 Commitment Schol. (Quarter) 62 9499 Commitment Schol. (Year) 90 110152 La Sierra Univ.Church Schol. 5 12065 SDA Membership Award (Grad) 126 156153 SDA Membership Award (OC) 15 24750 SDA Membership Award (R) 1162 1426207 Pacific Union Subsidy-Teachers 137 96276 LSU Scholarship - ConfTeachers 137 384740 President's Scholars Award 8 132271 MDiv Tuition Waiver 29 27189 University Grant 230 887511 University Grant - Supplemental Merit 2 104 299180 Preferred Student Schol. APIU 1 16614 Preferred Student Schol. SGC 1 9576 Preferred Student Schol. SU 2 22152 VA Yellow Ribbon - (OC)LSU 1 2872 University Grant (SFS) 83 162013 VA Yellow Ribbon - LSU Match 8 24205 University Grant - Grad Extra 3 2541 University Grant - Graduate 90 324085 Criminal Justice/LSU Match 234 569655 Honors Program Scholarship 20 66456 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 142000 0 200 0 7851 0 11858 0 3050 0 164959 0 JOY FEHR PRESIDENT 198000 0 200 0 43485 0 16830 0 3650 0 262165 0 APRIL SUMMITT PROVOST 143618 0 200 0 6392 0 12208 0 0 0 162418 0 NORMAN YERGEN VP OF ADVANCEMENT 124500 0 200 0 7815 0 10583 0 56899 0 199997 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 SPOUSE 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 0 0 0 7780144 0 false false true true A false false false false 0 false false false true A false true false false false true WELLS FARGO BANK 100 false false 0 false true A true X 6 442073 FMV ON DATE RECEIVED false false false SCHEDULE M, PART I THE AMOUNTS LISTED IN PART 1, 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 & 15B 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 C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS $47,344 GENERAL CONFERENCE OF SDA 12501 OLD COLUMBIA PIKE SILVER SPRINGS MD 20904 520643036 CHURCH MD 501(C)(3) 1 false NAD OF SDA 12501 OLD COLUMBIA PIKE SILVER SPRINGS MD 20904 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 3852516 CASH RECEIPTS