LA SIERRA UNIVERSITY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- LA SIERRA UNIVERSITY (EIN 33-0413730)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-14
- IRS object ID
- 201921349349305392
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-14T13:12:26-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 E Main St Suite 700 | AddressLine1Txt |
| City | Fort Wayne | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330413730 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LA SIERRA UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % STEFANI MCFARLAND | InCareOfNm |
| Business Name Control | LASI | BusinessNameControlTxt |
| Phone | 9517852000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 RIVERWALK PARKWAY | AddressLine1Txt |
| City | RIVERSIDE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92505 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID GERIGUIS | PersonNm |
| Person Title | VP FINANCIAL ADMIN. | PersonTitleTxt |
| Phone | 9097852002 | PhoneNum |
| Signature | 2019-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lauren R Denton | PreparerPersonNm |
| PTIN | P01571860 | PTIN |
| Phone | 2604604000 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 167.68.126.162 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 35027420191345000013 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2019-05-14 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C32BFEAB8C27A52315DF5F02F320116B11D77C77 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 8193C6E21FDC853689B017ED35849D8705607233 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RANDAL WISBEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 RIVERWALK PKWY | AddressLine1Txt |
| City | RIVERSIDE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92505 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $89,745,365 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LASIERRA.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1922 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE UNDERGRADUATE AND GRADUATE STUDENTS; TO PROMOTE RESEARCH AND INSTRUCTION IN MULTIPLE AREAS; AND TO CONTRIBUTE TO THE GOOD OF THE LARGER SOCIETY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 1578 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $660,191 | TotalGrossUBIAmt |
| PY Contributions Grants | $5,148,386 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,090,578 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $73,560,272 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $72,991,238 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,855,810 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,912,867 | CYInvestmentIncomeAmt |
| PY Other Revenue | $672,700 | PYOtherRevenueAmt |
| CY Other Revenue | $114,902 | CYOtherRevenueAmt |
| PY Total Revenue | $81,237,168 | PYTotalRevenueAmt |
| CY Total Revenue | $84,109,585 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,853,039 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,959,032 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $37,532,200 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $37,785,765 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,081,024 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,700,864 | PYOtherExpensesAmt |
| CY Other Expenses | $24,944,716 | CYOtherExpensesAmt |
| PY Total Expenses | $82,086,103 | PYTotalExpensesAmt |
| CY Total Expenses | $80,689,513 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$848,935 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,420,072 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $188,449,481 | TotalAssetsBOYAmt |
| Total Assets EOY | $191,818,197 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $38,015,366 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $35,312,105 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $150,434,115 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $156,506,092 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $49,962,073 | ExpenseAmt |
| Grant | $17,959,032 | GrantAmt |
| Revenue | $61,688,953 | RevenueAmt |
| Desc | INSTRUCTION AND RESEARCH PROGRAMS SERVED OVER 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,327,451 | ExpenseAmt |
| Revenue | $3,253,296 | RevenueAmt |
| Desc | 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 29 SOCIAL CLUBS. THE UNIVERSITY HAS MEN'S AND WOMEN'S BASKETBALL, BASEBALL, SOFTBALL, MEN'S SOCCER, AND WOMEN'S VOLLEYBALL VARSITY PROGRAMS. APPROXIMATELY 130 - 140 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, AND SOFTBALL. ROUGHLY 60-70 STUDENTS PARTICIPATE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,431,260 | ExpenseAmt |
| Revenue | $7,346,357 | RevenueAmt |
| Desc | AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 550 STUDENTS LIVED IN RESIDENCE HALL AND 88 IN UNIVERSITY APARTMENTS AND HOUSES. IN ADDITION, 32 FACULTY AND STAFF OCCUPY APARTMENTS AND HOUSES OWNED BY THE UNIVERSITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $64,720,784 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 117 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1578 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEFANI MCFARLAND | PersonNm |
| Phone | 9517852000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 RIVERWALK PKWY | AddressLine1Txt |
| City | RIVERSIDE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92505 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| RICARDO GRAHAM | ||||||||
| Chair | 5.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ALINA SANCHEZ | ||||||||
| Vice Chair | 5.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RANDAL R WISBEY | ||||||||
| PRESIDENT | 50.0 | 0.0 | Yes (X) | Yes (X) | $300,919 | $0 | $74,892 | |
| TED BENSON | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| ED BOYATT | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JOHN BRUNT | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| KAREN HANSBERGER | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| HILMA GRIFFIN-WATSON | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MEREDITH JOBE | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| ERNIE HWANG | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| ED KEYES | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| ALVIN KWIRAM | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| BRAD NEWTON | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS OBERG | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| SANDY ROBERTS | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| VELINO SALAZAR | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JUSTIN SANDEFUR | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JORGE SORIA | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| ALINA TOLAN | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| BERIT VON POHLE | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| LISA WALCKER | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MARILENE WANG | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE MELARA | ||||||||
| TRUSTEE | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DAVID GERIGUIS | ||||||||
| VP OF FINANCIAL ADMINISTRATION | 50.0 | 0.0 | Yes (X) | $147,706 | $0 | $12,855 | ||
| JOY FEHR | ||||||||
| PROVOST | 50.0 | 0.0 | Yes (X) | $168,372 | $0 | $17,245 | ||
| NORMAN YERGEN | ||||||||
| VP OF ADVANCEMENT | 50.0 | 0.0 | $131,872 | $0 | $67,910 | Yes (X) | ||
| YAMILETH BAZAN | ||||||||
| VICE PRESIDENT STUDENT LIFE | 50.0 | 0.0 | $119,888 | $0 | $67,375 | Yes (X) | ||
| CINDY PARKHURST | ||||||||
| ASSOCIATE PROVOST | 50.0 | 0.0 | $120,940 | $0 | $8,715 | Yes (X) | ||
| DAVID LOFTHOUSE | ||||||||
| VICE PRESIDENT ENROLLMENT | 50.0 | 0.0 | $115,884 | $0 | $9,845 | Yes (X) | ||
| MARILYN THOMSEN | ||||||||
| VICE PRESIDENT MARKETING | 50.0 | 0.0 | $121,814 | $0 | $10,010 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,227,395 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $268,847 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 20 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CRIMINAL JUSTICE INSTITUTE LLC | |||||
| 3129 TIGER RUN CT SUITE 102 | CARLSBAD | CA | 92010 | EDUCATIONAL | $1,804,504 |
| SODEXO INC AFFILIATES | |||||
| DEPT 880328 | LOS ANGELES | CA | 90088 | MANAGEMENT | $1,443,936 |
| INLAND CONSTRUCTION | |||||
| 5331 AZUL COURT | RIVERSIDE | CA | 92505 | GENERAL CONTRACTOR | $309,882 |
| SEAN MCDERMOTT CONSTRUCTION | |||||
| 5534 SULPHUR DRIVE | MIRA LOMA | CA | 91752 | GENERAL CONTRACTOR | $153,764 |
| RICHARDS AND ASSOCIATES | |||||
| 6976 VINNEDGE LN | HIGHLAND | CA | 92346 | CONSULTING | $134,184 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $3,768,502 | RelatedOrganizationsAmt |
| All Other Contributions | $3,322,076 | AllOtherContributionsAmt |
| Noncash Contributions | $72,761 | NoncashContributionsAmt |
| Total Contributions | $7,090,578 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION AND FEES | 611600 | $61,602,288 | $61,602,288 |
| SALES AND SERVICES | 611600 | $11,388,950 | $11,388,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $72,991,238 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,804,343 | TotalRevenueColumnAmt |
| Exclusion | $1,804,343 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $403,717 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $246,374 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $157,343 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $157,343 | TotalRevenueColumnAmt |
| Exclusion | $157,343 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,497,930 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,389,406 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,108,524 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,108,524 | TotalRevenueColumnAmt |
| Exclusion | $2,108,524 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER INCOME | 611600 | -$702,632 | -$702,632 | |
| HEALTH FOOD STORE AND SECURITY SERVICES | 445200 | $660,191 | $660,191 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$42,441 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,109,585 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $72,288,606 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $660,191 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,070,210 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,959,032 | TotalAmt |
| Program Services | $17,959,032 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $626,302 | TotalAmt |
| Program Services | $185,260 | ProgramServicesAmt |
| Management And General | $371,829 | ManagementAndGeneralAmt |
| Fundraising | $69,213 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,900 | TotalAmt |
| Program Services | $9,675 | ProgramServicesAmt |
| Management And General | $2,697 | ManagementAndGeneralAmt |
| Fundraising | $528 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,808,002 | TotalAmt |
| Program Services | $20,106,002 | ProgramServicesAmt |
| Management And General | $6,219,752 | ManagementAndGeneralAmt |
| Fundraising | $482,248 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,982,385 | TotalAmt |
| Program Services | $2,236,789 | ProgramServicesAmt |
| Management And General | $691,913 | ManagementAndGeneralAmt |
| Fundraising | $53,683 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,566,776 | TotalAmt |
| Program Services | $4,175,082 | ProgramServicesAmt |
| Management And General | $1,291,492 | ManagementAndGeneralAmt |
| Fundraising | $100,202 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,789,400 | TotalAmt |
| Program Services | $1,342,050 | ProgramServicesAmt |
| Management And General | $415,141 | ManagementAndGeneralAmt |
| Fundraising | $32,209 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,816,453 | TotalAmt |
| Program Services | $1,362,340 | ProgramServicesAmt |
| Management And General | $421,417 | ManagementAndGeneralAmt |
| Fundraising | $32,696 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,006 | TotalAmt |
| Management And General | $104,006 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,894 | TotalAmt |
| Management And General | $106,894 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $484,365 | TotalAmt |
| Management And General | $484,365 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,873,733 | TotalAmt |
| Program Services | $2,905,287 | ProgramServicesAmt |
| Management And General | $898,702 | ManagementAndGeneralAmt |
| Fundraising | $69,744 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,308 | TotalAmt |
| Program Services | $94,731 | ProgramServicesAmt |
| Management And General | $29,303 | ManagementAndGeneralAmt |
| Fundraising | $2,274 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,074,252 | TotalAmt |
| Program Services | $1,555,689 | ProgramServicesAmt |
| Management And General | $481,226 | ManagementAndGeneralAmt |
| Fundraising | $37,337 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,084,009 | TotalAmt |
| Program Services | $813,007 | ProgramServicesAmt |
| Management And General | $251,490 | ManagementAndGeneralAmt |
| Fundraising | $19,512 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,732 | TotalAmt |
| Program Services | $2,049 | ProgramServicesAmt |
| Management And General | $634 | ManagementAndGeneralAmt |
| Fundraising | $49 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,110,976 | TotalAmt |
| Program Services | $833,232 | ProgramServicesAmt |
| Management And General | $257,746 | ManagementAndGeneralAmt |
| Fundraising | $19,998 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,196 | TotalAmt |
| Program Services | $363,117 | ProgramServicesAmt |
| Management And General | $64,079 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,770,974 | TotalAmt |
| Program Services | $4,055,328 | ProgramServicesAmt |
| Management And General | $715,646 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $943,988 | TotalAmt |
| Program Services | $707,991 | ProgramServicesAmt |
| Management And General | $219,005 | ManagementAndGeneralAmt |
| Fundraising | $16,992 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| UTILITIES | $1,893,966 | $1,420,475 | $439,400 | $34,091 |
| OTHER | $6,124,864 | $4,593,648 | $1,420,968 | $110,248 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,689,513 | TotalAmt |
| Program Services | $64,720,784 | ProgramServicesAmt |
| Management And General | $14,887,705 | ManagementAndGeneralAmt |
| Fundraising | $1,081,024 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,720 | BOYAmt |
| EOY | $14,700 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,689,122 | BOYAmt |
| EOY | $13,934,587 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,307,267 | BOYAmt |
| EOY | $8,468,954 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,156,151 | BOYAmt |
| EOY | $3,610,846 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,397,783 | BOYAmt |
| EOY | $5,606,565 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $256,702 | BOYAmt |
| EOY | $231,870 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,895 | BOYAmt |
| EOY | $554,002 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $144,970,912 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $81,109,046 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,856,666 | BOYAmt |
| EOY | $63,861,866 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,474,941 | BOYAmt |
| EOY | $92,609,695 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,718,234 | BOYAmt |
| EOY | $2,925,112 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,449,481 | BOYAmt |
| EOY | $191,818,197 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,315,336 | BOYAmt |
| EOY | $4,494,072 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,462,212 | BOYAmt |
| EOY | $3,121,277 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,470,000 | BOYAmt |
| EOY | $14,330,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,906,387 | BOYAmt |
| EOY | $6,084,748 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,861,431 | BOYAmt |
| EOY | $7,282,008 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,015,366 | BOYAmt |
| EOY | $35,312,105 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,186,823 | BOYAmt |
| EOY | $125,760,703 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,754,087 | BOYAmt |
| EOY | $11,147,279 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,493,205 | BOYAmt |
| EOY | $19,598,110 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,434,115 | BOYAmt |
| EOY | $156,506,092 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,449,481 | BOYAmt |
| EOY | $191,818,197 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,420,072 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,438,747 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $213,158 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 80.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $81,068,788 | BeginningYearBalanceAmt |
| Contributions | $809,260 | ContributionsAmt |
| Investment Earnings Or Losses | $4,623,640 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$8,187,679 | OtherExpendituresAmt |
| Administrative Expenses | $163,807 | AdministrativeExpensesAmt |
| End Year Balance | $94,525,560 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $74,709,311 | BeginningYearBalanceAmt |
| Contributions | $147,722 | ContributionsAmt |
| Investment Earnings Or Losses | $8,628,152 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,294,910 | OtherExpendituresAmt |
| Administrative Expenses | $121,487 | AdministrativeExpensesAmt |
| End Year Balance | $81,068,788 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $73,148,202 | BeginningYearBalanceAmt |
| Contributions | $1,564,689 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,211,153 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$2,316,687 | OtherExpendituresAmt |
| Administrative Expenses | $109,114 | AdministrativeExpensesAmt |
| End Year Balance | $74,709,311 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $74,566,496 | BeginningYearBalanceAmt |
| Contributions | $295,676 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,385,765 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $118,339 | OtherExpendituresAmt |
| Administrative Expenses | $209,866 | AdministrativeExpensesAmt |
| End Year Balance | $73,148,202 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,496,867 | BeginningYearBalanceAmt |
| Contributions | $113,203 | ContributionsAmt |
| Investment Earnings Or Losses | $6,536,003 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$5,531,115 | OtherExpendituresAmt |
| Administrative Expenses | $110,692 | AdministrativeExpensesAmt |
| End Year Balance | $74,566,496 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.76940 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.23060 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,158,967 | OtherCostOrOtherBasisAmt |
| Book Value | $3,158,967 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $95,976,508 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,183,584 | DepreciationAmt |
| Book Value | $54,792,924 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,200,382 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,229,892 | DepreciationAmt |
| Book Value | $3,970,490 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,635,055 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,695,570 | DepreciationAmt |
| Book Value | $1,939,485 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildingsGrp | |
| Total Book Value Land Buildings | $63,861,866 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| FEDERAL ADVANCES FOR STUDENT LOANS | $6,030,677 |
| AGENCY FUNDS | $463,492 |
| SWAP LIABILITY | $200,037 |
| OTHER LIABILITIES | $587,802 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,282,008 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $69,048,832 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,438,747 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $506,998 | OtherRevenueAmt |
| Revenue Not Reported | $2,945,745 | RevenueNotReportedAmt |
| Revenue Subtotal | $66,103,087 | RevenueSubtotalAmt |
| Other Revenues Not Included | $18,006,498 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $18,006,498 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $84,109,585 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $62,976,855 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $246,374 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $246,374 | ExpensesNotReportedAmt |
| Expenses Subtotal | $62,730,481 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $17,959,032 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $17,959,032 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $80,689,513 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 180 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 $246,374 CHANGE IN VALUE OF SWAP VALUATION $260,624 TOTAL $506,998 PART XI, LINE 4B STUDENT FINANICAL AID $17,959,032 CHANGE IN IRREVOCABLE AGREEMENTS $47,466 TOTAL $18,006,498 PART XII, LINE 2D RENT EXPENSE $246,374 TOTAL $246,374 PART XII, LINE 4B STUDENT FINANICAL AID $17,959,032 TOTAL $17,959,032 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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) $4,532,857 TITLE IV FED SUPP EDU OPP GRANT (CFDA 84.007) $330,906 TITLE IV FEDERAL WORKSTUDY PROG (CFDA 84.033) $326,665 TITLE IV FEDERAL DIRECT STUDENT LOANS PROGRAM UNSUBSIDIZED LOANS (CFDA 84.268) $19,412,350 TITLE IV FEDERAL PERKINS LOAN PROGRAM (CFDA 84.038) $6,318,552 TITLE IV FEDERAL TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANT (CFDA 84.379) $44,111 RVI: EVALUATING FORM-FUNCTION-FITNESS RELATIONSHIPS INPOLYPHONIC BLUEGILL (CFDA 47.074) $29,595 VT: VIRUS-HOST INTERACTIONS IN THE ASSEMBLY OF POSITIVE STRAND RNA VIRUS REPLICATION COMPLEXES (CFDA 47.074) $34,609 CLOSING THE GAP: A Holistic Approach to a Degree Completion Pathway for Hispanics (CFDA 84.031) $644,746 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (52 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| La Sierra 4-Year Renewable | 1359 | $5,618,351 |
| BCBA Tuition Discount | 46 | $52,057 |
| Summer Camp Scholarship | 24 | $35,458 |
| Lit. Evangelist Schol. (camp) | 10 | $23,856 |
| Criminal Justice/LSU Freshmen | 15 | $34,285 |
| Criminal Justice/LSU Match | 238 | $449,371 |
| Criminal Justice Tuition Assis | 280 | $1,289,137 |
| University Grant - Grad Extra | 12 | $27,944 |
| University Grant - Graduate | 109 | $497,182 |
| University Grant | 610 | $2,316,893 |
| Univ. Grant - Transfer Renewal | 51 | $311,780 |
| Distance Learning Schol. (Ed) | 60 | $148,446 |
| Family Discount | 143 | $109,230 |
| Family Discount (Grad) | 12 | $7,950 |
| Grad Assist. - Ad & Lead SE | 2 | $7,200 |
| Grad. Assist. - CAS | 8 | $68,736 |
| Grad Assist. - Psyc & Coun SE | 3 | $18,000 |
| Grad. Assist. - Religion | 5 | $5,266 |
| LSU's Church Match - Grad | 15 | $12,826 |
| SDA Membership Award (Grad) | 119 | $186,005 |
| Honors Program Scholarship | 89 | $66,248 |
| University Housing Grant | 24 | $84,185 |
| LSU Service & Leadership Award | 106 | $57,432 |
| La Sierra Fin. Need Grant | 961 | $2,335,025 |
| La Sierra University Grant | 102 | $74,765 |
| Academic Achievement Award | 23 | $213,333 |
| Music Ensemble Overload Schol. | 30 | $61,848 |
| National Merit Award (R) | 12 | $190,223 |
| Family Discount Schol. (OC) | 14 | $11,055 |
| SDA Membership Award (OC) | 22 | $39,187 |
| Athletic Scholarship (OC) | 12 | $31,452 |
| Commitment Schol. (Year - OC) | 24 | $9,117 |
| Performing Arts - Music Award | 72 | $159,938 |
| President's Scholars Award | 8 | $131,135 |
| Pacific Union Subsidy-Teachers | 143 | $92,562 |
| LSU Dist. Learn. 4 PU Teach | 13 | $12,320 |
| LSU Scholarship - ConfTeachers | 144 | $370,136 |
| Commitment Schol. (Quarter) | 139 | $24,583 |
| Res. Asst. Room Waiver | 3 | $12,662 |
| Res. Asst. Room Waiver-Angwin | 10 | $47,744 |
| Res. Asst. Room Waiver-South | 4 | $10,943 |
| Res. Asst. Room Waiver-Towers | 8 | $29,672 |
| LSU's Church Match Scholarship | 197 | $150,972 |
| Residential Life - Angwin | 47 | $27,540 |
| Residential Life Sierra Towers | 28 | $18,000 |
| SB MBA Award | 13 | $26,089 |
| SDA Membership Award (R) | 930 | $1,749,513 |
| University Grant (SFS) | 163 | $211,044 |
| Athletic Scholarship | 54 | $141,400 |
| Athletics Scholarship - Dept. | 76 | $75,215 |
| VA Yellow Ribbon - LSU Match | 11 | $44,859 |
| Commitment Schol. (Year) | 170 | $204,695 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|
| RANDAL R WISBEY | ||||||
| PRESIDENT | $198,000 | $400 | $102,519 | $16,297 | $58,595 | $375,811 |
| DAVID GERIGUIS | ||||||
| VP OF FINANCIAL ADMINISTRATION | $139,500 | $400 | $7,806 | $10,480 | $2,375 | $160,561 |
| JOY FEHR | ||||||
| PROVOST | $161,000 | $400 | $6,972 | $13,685 | $3,560 | $185,617 |
| NORMAN YERGEN | ||||||
| VP OF ADVANCEMENT | $124,500 | $400 | $6,972 | $10,370 | $57,540 | $199,782 |
| YAMILETH BAZAN | ||||||
| VICE PRESIDENT STUDENT LIFE | $111,732 | $400 | $7,756 | $8,670 | $58,705 | $187,263 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CA MUNI FINANCE AUTHORITY | ||||||||
| A | 201563466 | 13048TDS9 | 2008-08-01 | $12,405,000 | REFINANCE DEBT, PLANT RENOV | false | false | false |
| CA MUNI FINANCE AUTHORITY | ||||||||
| B | 201563466 | 13048TDT7 | 2008-08-01 | $12,000,000 | REFINANCE DEBT, PLANT RENOV | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $9,045,000 | $0 | $12,405,000 | $0 | $0 | $0 | $184,688 | $114,578 | $0 | $0 | $8,042,723 | $0 | false | false | Yes (true) | Yes (true) |
| B | $1,030,000 | $0 | $12,000,000 | $0 | $0 | $0 | $177,445 | $110,084 | $0 | $0 | $7,780,144 | $0 | false | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0 | false | false | false | Yes (true) |
| B | false | false | false | false | 0 | false | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Business Name Line1GICProviderName/BusinessNameLine1Txt | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WELLS FARGO BANK | ||||||||||||
| A | false | false | false | false | Yes (true) | Yes (true) | 10. | false | false | 0 | false | false |
| WELLS FARGO BANK | ||||||||||||
| B | false | false | false | false | Yes (true) | Yes (true) | 10. | false | false | 0 | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $72,761 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV ON DATE RECEIVED | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1B | RANDAL R. WISBEY IS A COMPENSATED EMPLOYEE OF LA SIERRA UNIVERSITY AND THEREFORE IS NON-INDEPENDENT. HE IS ALSO NON-INDEPENDENT DUE TO THE TRANSACTION LISTED ON SCH. L. 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. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST |
| FORM 990, PART XI, LINE 9 | UNREALIZED GAIN ON SWAP VALUATION $260,624 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS ($ 47,466) TOTAL $213,158 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (true) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PACIFIC UNION CONFERENCE | ||
| C | $3,768,502 | CASH RECEIPTS |
| PACIFIC UNION CONFERENCE | ||
| F | $124,949 | CASH RECEIPTS |