2020-05-15T12:06:08-05:00 2019-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2018-07-01 330413730 LA SIERRA UNIVERSITY % STEFANI MCFARLAND LASI 9517852000 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 DAVID GERIGUIS VP FINANCIAL ADMIN. 9097852002 2020-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420201365000022 2020-05-15 P D9CBFF5318EE11A3B242CF0B6BC9875E3C286EE1 25E9B303A56A0274D6E2F2256A0CAB7F3BE98F83 2018 2020-11-19 02:30:22Z JOY FEHR 4500 RIVERWALK PKWY RIVERSIDE CA 92505 97126100 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. 23 22 1519 25 547714 7090578 5768320 72991238 69976105 3912867 5636022 114902 870288 84109585 82250735 17959032 19297556 0 0 37785765 37316893 0 0 988856 24944716 23371418 80689513 79985867 3420072 2264868 191818197 194068481 35312105 33696870 156506092 160371611 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 50830882 19297556 59807540 INSTRUCTION AND RESEARCH PROGRAMS SERVED ABOUT 2,000 UNDERGRADUATE AND 400 GRADUATE STUDENTS. THESE PROGRAMS HAVE A COMMUNITY-CENTEREDAPPROACH AROUND GENERAL STUDIES, INTERNATIONAL LEARNING EXPERIENCES AND CULMINATES IN A SENIOR PROJECT OF ORIGINAL SCHOLARSHIP. 8559847 3154076 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. 5430329 7122305 AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 589 STUDENTS LIVED IN RESIDENCE HALL AND 84 IN UNIVERSITY APARTMENTS AND HOUSES. IN ADDITION, 29 FACULTY AND STAFF OCCUPY APARTMENTS AND HOUSES OWNED BY THE UNIVERSITY. 64821058 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 false false false false false true false false false true 125 0 1519 true true true false false false false true true false false false false false false X 23 22 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 RICARDO GRAHAM CHAIR 5.0 0.0 X X 0 0 0 ALINA SANCHEZ VICE CHAIR 5.0 0.0 X X 0 0 0 RANDAL R WISBEY PRESIDENT (RETIRED 6/30/2019) 50.0 0.0 X X 302817 0 77557 STEPHEN MAYER TRUSTEE 5.0 0.0 X 0 0 0 ED BOYATT TRUSTEE 5.0 0.0 X 0 0 0 JOHN BRUNT TRUSTEE 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 ALVIN KWIRAM 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 GEORGE MELARA TRUSTEE 5.0 0.0 X 0 0 0 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 50.0 0.0 X 147506 0 13784 JOY FEHR PROVOST 50.0 0.0 X 168172 0 17245 NORMAN YERGEN VP OF ADVANCEMENT 50.0 0.0 X 137048 0 67769 YAMILETH BAZAN VICE PRESIDENT STUDENT LIFE 50.0 0.0 X 125694 0 68264 CINDY PARKHURST ASSOCIATE PROVOST 50.0 0.0 X 141696 0 11668 DAVID LOFTHOUSE VICE PRESIDENT ENROLLMENT 50.0 0.0 X 115582 0 10765 MARILYN THOMSEN VICE PRESIDENT MARKETING 50.0 0.0 X 121615 0 9940 1260130 0 276992 16 false true false CRIMINAL JUSTICE INSTITUTE LLC 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1581635 SODEXO INC AND AFFILIATES DEPT 880328 LOS ANGELES CA 90088 MANAGEMENT 830814 INLAND CONSTRUCTION 5331 AZUL COURT RIVERSIDE CA 92505 GENERAL CONTRACTOR 232965 SEAN MCDERMOTT CONSTRUCTION 5534 SULPHUR DRIVE MIRA LOMA CA 91752 GENERAL CONTRACTOR 165880 CANTERBURY CONSULTING 660 NEWPORT CENTER DR NEWPORT BEACH CA 92660 CONSULTING 158705 5 3839606 1928714 5256 5768320 STUDENT TUITION AND FEES 611600 59545023 59545023 SALES AND SERVICES 611600 10431082 10431082 69976105 2215127 2215127 0 0 450504 235746 214758 0 214758 214758 15327482 2733032 13192270 1447349 2135212 1285683 3420895 3420895 0 0 0 0 0 0 0 0 0 OTHER INCOME 611600 107816 107816 HEALTH FOOD STORE AND SECURITY SERVICES 445200 547714 547714 655530 82250735 70083921 547714 5850780 0 19297556 19297556 0 0 652154 489116 151300 11738 0 27136617 20352464 6295695 488458 3101146 2325859 719466 55821 4644274 3483205 1077472 83597 1782702 1337026 413587 32089 1707204 1280403 396071 30730 143642 143642 102027 102027 0 0 422567 422567 4213709 3160268 977576 75865 93634 70226 21723 1685 1858409 1393806 431152 33451 1266592 949944 293849 22799 0 1608324 1206243 373131 28950 849983 637487 197196 15300 0 0 622695 529291 93404 0 4461902 3792617 669285 963767 722825 223594 17348 OTHER 5056963 3792722 1173216 91025 79985867 64821058 14175953 988856 14700 14880 13934587 20460763 8468954 4357603 3610846 3049380 0 0 0 0 5606565 4754348 231870 237898 554002 491490 144493023 85620005 63861866 58873018 92609695 98512727 0 0 0 0 0 0 2925112 3316374 191818197 194068481 4494072 4680481 0 0 3121277 3358915 14330000 13150000 0 0 0 0 6084748 5048581 0 0 7282008 7458893 35312105 33696870 X 125760703 128279148 11147279 11974414 19598110 20118049 156506092 160371611 191818197 194068481 X 2264868 1616379 -15728 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 94525560 99945 6382616 1369971 93904 99544246 81068788 809260 4623640 -8187679 163807 94525560 74709311 147722 8628152 2294910 121487 81068788 73148202 1564689 -2211153 -2316687 109114 74709311 74566496 295676 -1385765 118339 209866 73148202 0.76490 0.23510 false false 1617716 1617716 96754309 44310228 52444081 17300480 13944389 3356091 28820518 27365388 1455130 58873018 0 FEDERAL ADVANCES FOR STUDENT L 6161288 AGENCY FUNDS 504155 SWAP LIABILITY 196814 OTHER LIABILITIES 596636 7458893 64789576 1616379 238969 1855348 62934228 19316507 19316507 82250735 60924057 235746 235746 60688311 19297556 19297556 79985867 SCHEDULE D, PART III, 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. PART XI, LINE 2D RENT EXPENSE $235,746 CHANGE IN VALUE OF SWAP VALUATION $3,223 TOTAL $238,969 PART XI, LINE 4B STUDENT FINANCIAL AID $19,297,556 CHANGE IN IRREVOCABLE AGREEMENTS $18,951 TOTAL $19,316,507 PART XII, LINE 2D RENT EXPENSE $235,746 TOTAL $235,746 PART XII, LINE 4B STUDENT FINANCIAL AID $19,297,556 TOTAL $19,297,556 true true true true true true true false false false false false false false false true false true PART I LINE 3 SUCH EXPLANATION IS INCLUDED IN POLICY FOR THE UNIVERSITY AND CAN BE FOUND ON THE UNIVERSITY'S WEBSITE. PART I LINE 6 EXPLANATION OF GOVERNMENT FINANCIAL AID: US DEPARTMENT OF EDUCATION: TITLE IV FEDERAL PELL GRANT (CFDA 84.063) $4,232,359 TITLE IV FED SUPP EDU OPP GRANT (CFDA 84.007) $262,141 TITLE IV FEDERAL WORKSTUDY PROG (CFDA 84.033) $270,575 TITLE IV FEDERAL DIRECT STUDENT LOANS PROGRAM UNSUBSIDIZED LOANS (CFDA 84.268) $18,209,724 TITLE IV FEDERAL PERKINS LOAN PROGRAM (CFDA 84.038) $5,585,174 TITLE IV FEDERAL TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANT (CFDA 84.379) $55,448 RVI: EVALUATING FORM-FUNCTION-FITNESS RELATIONSHIPS INPOLYPHONIC BLUEGILL (CFDA 47.074) $16,459 VT: VIRUS-HOST INTERACTIONS IN THE ASSEMBLY OF POSITIVE STRAND RNA VIRUS REPLICATION COMPLEXES (CFDA 47.074) $13,910 CLOSING THE GAP: A Holistic Approach to a Degree Completion Pathway for Hispanics (CFDA 84.031) $596,385 true La Sierra University Loan (QE) 3 5334 University Grant (EA) 36 93559 Res. Asst. Room Waiver-Angwin 11 46444 Res. Asst. Room Waiver-Towers 7 35364 Res. Asst. Room Waiver-South 3 10758 Res. Asst. Room Waiver 5 19634 Summer Bridge Scholarship 27 11970 National Merit Award (R) 16 324115 Grad. Assist. - CAS 13 110960 SB MBA Award 12 23325 Grad Assist. - Ad & Lead SE 2 10730 Grad Assist. - Psyc & Coun SE 4 13000 Performing Arts - Music Award 64 153494 LSU's Church Match - Grad 16 10976 LSU's Church Match Scholarship 165 124286 Summer Camp Scholarship 16 22637 Lit. Evangelist Schol. (camp) 10 20560 Univ. Grant - Transfer Renewal 14 95553 La Sierra Fin. Need Grant 846 2069076 La Sierra University Grant 85 64777 Service & Leadership - Grad 9 5425 LSU Service & Leadership Award 80 39375 Academic Achievement Award 23 228334 La Sierra 4-Year Renewable 1291 5484512 Athletic Scholarship (OC) 13 34555 Athletic Scholarship 53 112785 Athletics Scholarship - Dept. 90 132638 Criminal Justice/LSU Freshmen 76 54750 Distance Learning Schol. (Ed) 53 119187 LSU Dist. Learn. 4 PU Teach 16 17898 BCBA Tuition Discount 61 55405 Criminal Justice Tuition Assis 257 1516637 Family Discount (Grad) 12 6225 Family Discount Schol. (OC) 10 8700 Family Discount 118 94530 Commitment Schol. (Year - OC) 20 9328 Commitment Schol. (Quarter) 113 20782 Commitment Schol. (Year) 166 203282 SDA Membership Award (Grad) 133 206651 SDA Membership Award (OC) 16 34500 SDA Membership Award (R) 909 1703997 Pacific Union Subsidy-Teachers 96 96688 LSU Scholarship - ConfTeachers 96 386772 President's Scholars Award 8 129278 MDiv Tuition Waiver 8 23141 University Grant 669 3128381 VA Yellow Ribbon - (OC)LSU 2 9136 VA Yellow Ribbon - LSU Match 12 41172 University Grant (SFS) 105 134117 University Grant - Graduate 110 459625 Univ.Grant - MS Accountancy 5 11777 University Grant - Grad Extra 14 23610 Criminal Justice/LSU Match 214 461324 Honors Program Scholarship 18 57600 Residential Life - Angwin 36 15330 Residential Life Sierra Towers 22 6020 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 RANDAL R WISBEY PRESIDENT (RETIRED 6/30/2019) 221466 0 200 0 81151 0 16564 0 60993 0 380374 0 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 139500 0 200 0 7806 0 11809 0 1975 0 161290 0 JOY FEHR PROVOST 161000 0 200 0 6972 0 13685 0 3560 0 185417 0 NORMAN YERGEN VP OF ADVANCEMENT 129684 0 200 0 7164 0 10583 0 57186 0 204817 0 YAMILETH BAZAN VICE PRESIDENT STUDENT LIFE 117738 0 200 0 7756 0 9265 0 58999 0 193958 0 CINDY PARKHURST ASSOCIATE PROVOST 133740 0 200 0 7756 0 11368 0 300 0 153364 0 SCHEDULE J, PART I, LINE 1A RANDAL WISBEY, PRESIDENT OF THE UNIVERSITY, RECEIVED A HOUSING ALLOWANCE. THIS BENEFIT WAS INCLUDED IN HIS TAXABLE INCOME. NORMAN YERGEN, YAMILETH BAZAN, AND RANDAL WISBEY 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 13048TDS9 2008-08-01 12405000 REFINANCE DEBT, PLANT RENOV false false false B CA MUNI FINANCE AUTHORITY 201563466 13048TDT7 2008-08-01 12000000 REFINANCE DEBT, PLANT RENOV false false false A 10225000 0 12405000 0 0 0 184688 114578 0 0 8042723 0 false false true true B 1030000 0 12000000 0 0 0 177445 110084 0 0 7780144 0 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false false false false true true WELLS FARGO BANK 10. false false 0 false false B false false false false true true WELLS FARGO BANK 10. false false 0 false false A false B false SCHEDULE K, PART IV, LINE 7 AND PART V LA SIERRA HIRED A FIRM TO MONITOR THE TAX EXEMPT BONDS. THE FIRM IS WORKING WITH LA SIERRA TO IMPLEMENT POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION A, LINE 1B RANDAL R. WISBEY 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 $ 3,223 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS ($18,951) TOTAL ($15,728) 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 3850627 CASH RECEIPTS