2021-05-17T09:38:14-05:00 2020-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2019-07-01 330413730 LA SIERRA UNIVERSITY % STEFANI MCFARLAND LASI 9517852000 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 DAVID GERIGUIS VP FINANCIAL ADMIN. 9097852002 2021-05-17 true Lauren R Denton P01571860 2604604000 2019 2022-09-23 18:48:47Z JOY FEHR 4500 RIVERWALK PKWY RIVERSIDE CA 92505 102383884 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. 19 18 1238 25 606352 5768320 9428522 69976105 67278073 5636022 3180828 870288 941914 82250735 80829337 19297556 19866957 0 0 37316893 36177627 0 0 946613 23371418 22215965 79985867 78260549 2264868 2568788 194068481 192974775 33696870 27810056 160371611 165164719 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 50906694 19866957 56510430 INSTRUCTION AND RESEARCH PROGRAMS SERVED ABOUT 1,800 UNDERGRADUATE AND 400 GRADUATE STUDENTS. THESE PROGRAMS HAVE A COMMUNITY-CENTERED APPROACH AROUND GENERAL STUDIES, INTERNATIONAL LEARNING EXPERIENCES AND CULMINATES IN A SENIOR PROJECT OF ORIGINAL SCHOLARSHIP. ORIGINAL SCHOLARSHIP. 7905506 4391980 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 140 - 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. ROUGHLY 170-200 STUDENTS PARTICIPATE. 4827653 6466391 AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 589 STUDENTS LIVED IN RESIDENCE HALL AND 82 IN UNIVERSITY APARTMENTS AND HOUSES. IN ADDITION, 29 FACULTY AND STAFF OCCUPY APARTMENTS AND HOUSES OWNED BY THE UNIVERSITY. 63639853 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 68 0 1238 true true true false false false false true true false false false false false false X 19 18 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 272107 0 20430 NORMAN YERGEN VP OF ADVANCEMENT 50.0 0.0 X 132566 0 59758 YAMILETH BAZAN VICE PRESIDENT STUDENT LIFE 50.0 0.0 X 118981 0 64234 CINDY PARKHURST INTERIM PROVOST 50.0 0.0 X 153087 0 12628 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 50.0 0.0 X 147606 0 14858 RANDAL WISBEY FORMER PRESIDENT 0.0 0.0 X 145766 0 9768 MARILYN THOMSEN LEFT 0220 VICE PRESIDENT MARKETING 50.0 0.0 X 139415 0 5516 APRIL SUMMITT CAS-DEAN 50.0 0.0 X 129454 0 10433 DAVID LOFTHOUSE LEFT 0220 VICE PRESIDENT ENROLLMENT 50.0 0.0 X 123255 0 5690 WAYNE DUNBAR INTERIM VP ENROLLMENT SERVICES 50.0 0.0 X 109633 0 8986 RICARDO GRAHAM CHAIR 5.0 0.0 X X 0 0 0 STEPHEN MAYER TRUSTEE 5.0 0.0 X 0 0 0 JOHN BRUNT VICE CHAIR 5.0 0.0 X 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 JORGE SORIA 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 1471870 0 212301 26 true true false CRIMINAL JUSTICE INSTITUTE LLC 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1502965 SODEXO INC AND AFFILIATES DEPT 880328 LOS ANGELES CA 90088 FACILITIES&FOOD SVCS 853635 SEAN MCDERMOTT CONSTRUCTION 5534 SULPHUR DRIVE MIRA LOMA CA 91752 GENERAL CONTRACTOR 143825 CANTERBURY CONSULTING 660 NEWPORT CENTER DR NEWPORT BEACH CA 92660 CONSULTING 188033 RUFFALO NOEL LEVITZ P O BOX 718 DES MOINES IA 503030718 CONSULTING 332014 8 3867672 3289526 2271324 85330 9428522 Student Tuition and Fees 611600 57461252 57461252 Sales and Services 611600 9816821 9816821 67278073 1669190 1669190 0 0 435198 190364 244834 0 244834 244834 22875821 21364183 1511638 1511638 1511638 0 0 0 0 0 0 0 0 0 Other Income 611600 90728 90728 Health Food Store and Security Services 445200 606352 606352 697080 80829337 67368801 606352 3425662 0 19866957 19866957 0 0 549167 411875 127407 9885 0 26328250 19746188 6108154 473908 3173769 2380328 736315 57127 4373969 3280477 1014761 78731 1752472 1314354 406574 31544 1850036 1387527 429208 33301 75003 75003 102222 102222 0 0 531810 531810 2719076 2039307 630826 48943 314681 236011 73006 5664 2775535 2081651 643924 49960 1395610 1046708 323782 25120 0 1416298 1062224 328581 25493 577546 433160 133990 10396 0 0 706114 600197 105917 0 4388646 3730349 658297 722738 542053 167675 13009 OTHER 4640650 3480487 1076631 83532 78260549 63639853 13674083 946613 14880 15180 20460763 22163321 4357603 4315533 3049380 3710969 0 0 0 0 4754348 4006276 237898 233290 491490 442613 145581350 90008649 58873018 55572701 98512727 99343529 0 0 0 0 0 0 3316374 3171363 194068481 192974775 4680481 4026889 0 0 3358915 2746090 13150000 10893548 0 0 0 0 5048581 4523381 0 0 7458893 5620148 33696870 27810056 X 128279148 130884031 32092463 34280688 160371611 165164719 194068481 192974775 X 2568788 2346944 -122624 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 99544246 311499 6291893 2572674 291527 103283437 94525560 99945 6382616 1369971 93904 99544246 81068788 809260 4623640 -8187679 163807 94525560 74709311 147722 8628152 2294910 121487 81068788 73148202 1564689 -2211153 -2316687 109114 74709311 0.73360 0.26640 false false 1617716 1617716 97354402 47476578 49877824 17424717 14642369 2782348 28908193 27889702 1018491 276322 276322 55572701 0 Federal Advances for Student Loans 4594593 Other Liabilities 516003 Agency Funds 509552 5620148 62845254 2346944 212448 2559392 60285862 531810 20011665 20543475 80829337 58052146 190364 190364 57861782 531810 19866957 20398767 78260549 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 $190,364 CHANGE IN VALUE OF SWAP VALUATION $ 22,084 TOTAL $212,448 SCHEDULE D, PART XI, LINE 4B STUDENT FINANCIAL AID $19,866,957 CHANGE IN IRREVOCABLE AGREEMENTS $ 144,708 TOTAL $20,011,665 SCHEDULE D, PART XII, LINE 2D RENT EXPENSE $190,364 SCHEDULE D, PART XII, LINE 4B STUDENT FINANCIAL AID $19,866,957 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) $3,938,213 TITLE IV FED SUPP EDU OPP GRANT (CFDA 84.007) $271,999 TITLE IV FEDERAL WORKSTUDY PROG (CFDA 84.033) $439,629 TITLE IV FEDERAL DIRECT STUDENT LOANS PROGRAM UNSUBSIDIZED LOANS (CFDA 84.268) $16,709,706 TITLE IV FEDERAL PERKINS LOAN PROGRAM (CFDA 84.038) $4,732,957 TITLE IV FEDERAL TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANT (CFDA 84.379) $30,078 VT: VIRUS-HOST INTERACTIONS IN THE ASSEMBLY OF POSITIVE STRAND RNA VIRUS REPLICATION COMPLEXES (CFDA 47.074) $4,111 CLOSING THE GAP: A Holistic Approach to a Degree Completion Pathway for Hispanics (CFDA 84.031) $612,446 GPS for G2G: Guided Pathways to Success for Hispanic and Low Income Students from Gateway to Graduation (CFDA 84.031S) $126,889 Higher Education Emergency Relief Fund - Students (CFDA 84.425D) $990,274 Higher Education Emergency Relief Fund - Institutional (CFDA 84.425E) $990,274 true University Grant (EA) 14 45056 University Grant (EA) 32 107378 Res. Asst. Room Waiver-Angwin 9 39053 Res. Asst. Room Waiver-Towers 8 28537 Res. Asst. Room Waiver-South 3 7200 Res. Asst. Room Waiver 6 17402 National Merit Award (R) 15 296313 Grad. Assist. - CAS 7 58400 SB MBA Award for Undergrad 19 18000 SB MBA Award 14 15650 Grad Assist. - Curr & Inst SE 2 8000 Grad Assist. - Psyc & Coun SE 3 17000 Performing Arts - Music Award 62 144369 Stu. Missionary Scholarship 6 9000 LSU's Church Match - Grad 19 14323 LSU's Church Match Scholarship 143 109989 Summer Camp Scholarship 22 27680 Lit. Evangelist Schol. (camp) 9 21676 La Sierra Fin. Need Grant 793 1892152 La Sierra University Grant 81 58274 LSU Service & Leadership Award 70 39216 Academic Achievement Award 24 233333 La Sierra 4-Year Renewable 1199 5239558 Athletic Scholarship (OC) 12 32999 Athletic Scholarship 50 110540 Athletics Scholarship - Dept. 52 93670 Criminal Justice/LSU Freshmen 86 59463 SB Executive Education 3 6000 BCBA Tuition Discount 75 57357 Sch of Ed Psyc&Couns Schol 62 14313 Criminal Justice Tuition Assis 276 1855031 Family Discount 124 90679 Commitment Schol. (Year - OC) 18 8903 Commitment Schol. (Quarter) 124 17705 Commitment Schol. (Year) 138 182692 SDA Membership Award (Grad) 115 181147 SDA Membership Award (OC) 13 26250 SDA Membership Award (R) 855 1618519 Pacific Union Subsidy-Teachers 139 102494 LSU Scholarship - ConfTeachers 139 409958 President's Scholars Award 8 132964 MDiv Tuition Waiver 7 24062 U.G. - Supplemental Merit 1 7 8667 U.G. - Supplemental Merit 2 6 7000 University Grant 684 2912841 VA Yellow Ribbon - LSU Match 7 21342 University Grant (SFS) 127 200982 University Grant - Graduate 105 426405 Univ.Grant - MS Accountancy 6 13000 University Grant - Grad Extra 6 10542 Criminal Justice/LSU Match 238 571916 Honors Program Scholarship 24 73600 Residential Life - Angwin 32 19580 Residential Life Sierra Towers 27 16085 Residential Life - Calkins 18 9680 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 139500 0 300 0 7806 0 11858 0 3000 0 162464 0 JOY FEHR PRESIDENT 210903 0 300 0 60904 0 16830 0 3600 0 292537 0 NORMAN YERGEN VP OF ADVANCEMENT 124500 0 300 0 7766 0 10583 0 49175 0 192324 0 YAMILETH BAZAN VICE PRESIDENT STUDENT LIFE 110905 0 300 0 7776 0 9265 0 54969 0 183215 0 RANDAL WISBEY FORMER PRESIDENT 115456 0 0 0 30310 0 8868 0 900 0 155534 0 CINDY PARKHURST INTERIM PROVOST 145031 300 7756 12328 300 165715 SCHEDULE J, PART I, LINE 1A JOY FEHR, PRESIDENT OF THE UNIVERSITY, RECEIVED A HOUSING ALLOWANCE. THIS BENEFIT WAS INCLUDED IN HER TAXABLE INCOME. NORMAN YERGEN AND YAMILETH BAZAN, RECEIVE 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 2019-09-30 11100000 REFINANCE DEBT, PLANT RENOV false false false A 0 0 11100000 0 0 0 132490 0 0 0 0 0 false false true true A false false false false 0 false false false true A false false false false false false 0 0 false true A true X 4 85330 FMV ON DATE RECEIVED false false false 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 UNREALIZED GAIN ON SWAP VALUATION $ 22,084 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS ($144,708) TOTAL ($122,624) 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 3867672 CASH RECEIPTS