2024-05-14T16:04:21-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-07-01 330413730 LA SIERRA UNIVERSITY % STEFANI MCFARLAND LASI 9517852000 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 DAVID GERIGUIS VP FINANCIAL ADMIN. 9097852002 2024-05-15 true DAVID GERIGUIS 999009999 Lauren R Denton P01571860 2604604000 2 2022 2023-04-26 12:10:37Z RICHARD OSBORN 4500 RIVERWALK PKWY RIVERSIDE CA 92505 95460763 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 1233 25 942430 0 18188689 11831323 56880778 54950971 6795380 4267062 799775 1286437 82664622 72335793 18532838 15394451 0 0 32734710 34152242 0 0 1110524 23256727 25601116 74524275 75147809 8140347 -2812016 210919735 207638256 35072210 26315114 175847525 181323142 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 46476251 15394451 44631386 INSTRUCTION AND RESEARCH PROGRAMS SERVED MORE THAN 1,500 UNDERGRADUATE AND 500 GRADUATE STUDENTS. THESE PROGRAMS HAVE A COMMUNITY-CENTERED APPROACH AROUND GENERAL STUDIES, INTERNATIONAL LEARNING EXPERIENCES AND CULMINATES IN A SENIOR PROJECT OF ORIGINAL SCHOLARSHIP. 7784004 2551506 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 2 ACTIVE MINISTRIES AND 17 SOCIAL CLUBS. THE UNIVERSITY HAS MEN'S AND WOMEN'S BASKETBALL, BASEBALL, SOFTBALL, MEN'S AND WOMEN'S SOCCER, MEN'S AND WOMEN'S CROSS COUNTRY, AND WOMEN'S VOLLEYBALL VARSITY PROGRAMS. APPROXIMATELY 160 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. 160 STUDENTS WERE ABLE TO PARTICIPATE IN THE PROGRAM THIS YEAR. 5730924 7913100 AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 538 STUDENTS LIVED IN RESIDENCE HALLS AND 81 IN UNIVERSITY APARTMENTS AND HOUSES. IN ADDITION, 35 FACULTY AND STAFF OCCUPY APARTMENTS AND HOUSES OWNED BY THE UNIVERSITY. 59991179 true true false false false false true true false true true false false false true false true false true false false false false false true false false false true true true false false false false false false false true false false false false false false false true false false false true 80 0 1233 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 true true true false CA X STEFANI MCFARLAND 9517852000 4500 RIVERWALK PKWY RIVERSIDE CA 92505 JOY FEHR PRESIDENT 50.0 0.0 X X 255047 0 21624 NORMAN YERGEN VP OF ADVANCEMENT 50.0 0.0 X 140729 0 79348 APRIL SUMMITT PROVOST 50.0 0.0 X 160282 0 13056 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 50.0 0.0 X 157231 0 15725 JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 50.0 0.0 X 140617 0 12276 CHANG-HO JI DEAN-SCHOOL OF EDUCATION 50.0 0.0 X 129870 0 11264 MARJORIE ROBINSON VP STUDENT LIFE 50.0 0.0 X 124773 0 11757 WAYNE DUNBAR VP STRATETGIC ENGAGEMENT 50.0 0.0 X 123866 0 10519 JOHN BRUNT VICE CHAIR 5.0 0.0 X 0 0 0 LEON BROWN TRUSTEE 5.0 0.0 X 0 0 0 NEDD BROWN TRUSTEE 5.0 0.0 X 0 0 0 HILMA GRIFFIN-WATSON TRUSTEE 5.0 0.0 X 0 0 0 CARMEN IBANEZ 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 STEPHEN MAYER TRUSTEE 5.0 0.0 X 0 0 0 JONATHAN PARK TRUSTEE 5.0 0.0 X 0 0 0 MARGIE SALCEDO-RICE TRUSTEE 5.0 0.0 X 0 0 0 SANDY ROBERTS TRUSTEE 5.0 0.0 X 0 0 0 VELINO SALAZAR TRUSTEE 5.0 0.0 X 0 0 0 ADRIAN SERNA TRUSTEE 5.0 0.0 X 0 0 0 ALINA TOLAN TRUSTEE 5.0 0.0 X 0 0 0 BERIT VON POHLE TRUSTEE 5.0 0.0 X 0 0 0 LISA WALCKER TRUSTEE 5.0 0.0 X 0 0 0 MARILENE WANG TRUSTEE 5.0 0.0 X 0 0 0 DON WILLIAMS TRUSTEE 5.0 0.0 X 0 0 0 BRADFORD NEWTON CHAIR 5.0 0.0 X 0 0 0 KENT HANSEN TRUSTEE 5.0 0.0 X 0 0 0 KIM GODFREY TRUSTEE 5.0 0.0 X 0 0 0 1232415 0 175569 11 false true false CRIMINAL JUSTICE INSTITUTE LLC 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1282570 SODEXO INC AND AFFILIATES DEPT 880328 LOS ANGELES CA 90088 FACILITIES&FOOD SVCS 1818001 DYNAMIC CAMPUS SOLUTIONS INC 2806 FLINTROCK TRACE AUSTIN TX 78738 IT CONSULTING 2138741 TECHNET PARTNERS INC 6116 INNOVATION WAY CARLSBAD CA 92009 WIRELESS SERVICES 747603 SWINERTON BUILDERS 200 N MAIN ST SANTA ANA CA 92701 GENERAL CONTRACTOR 1771310 10 123475 4073531 6435251 1199066 11831323 STUDENT TUITION AND FEES 611600 45930890 45930890 SALES AND SERVICES 611600 9020081 9020081 54950971 2278106 2278106 0 0 474531 196743 277788 0 277788 277788 24812331 22823375 1988956 1988956 1988956 26050 123475 104852 -78802 -78802 0 0 0 0 0 0 OTHER INCOME 611600 145021 145021 HEALTH FOOD STORE AND SECURITY SERVICES 445200 942430 942430 1087451 72335793 55095992 942430 4466048 0 15394451 15394451 0 0 622965 161024 370802 91139 0 24654132 18324483 5841978 487671 3001695 2251271 696393 54031 4238698 3179023 983378 76297 1634752 1226064 379262 29426 4653236 3489927 1079551 83758 105853 105853 91259 91259 0 0 84820 84820 3341878 2506408 775316 60154 461581 346186 107087 8308 1497039 1122779 347313 26947 1164520 873390 270169 20961 0 2281695 1711271 529353 41071 757057 567793 175637 13627 0 0 588968 500623 88345 0 4065786 3455918 609868 1238872 929154 287418 22300 OTHER 5268552 3951414 1222304 94834 75147809 59991179 14046106 1110524 15180 13980 21686956 14920456 6494107 6493957 4505494 4699662 0 0 0 0 3126691 2442398 297959 256563 472071 743001 162152929 101964715 58016607 60188214 113038081 114867483 0 0 0 0 0 0 3266589 3012542 210919735 207638256 4918471 3729327 0 0 7236314 1621042 10124826 9806258 0 0 0 0 8673278 8100041 0 0 4119321 3058446 35072210 26315114 X 132582475 135982309 43265050 45340833 175847525 181323142 210919735 207638256 X -2812016 8277415 10218 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 111212734 119503 13443812 7591028 309164 116875857 129389563 133211 -10285787 7716058 308195 111212734 103283437 200600 23934642 -2248726 277842 129389563 99544246 311499 6291893 2572674 291527 103283437 94525560 99945 6382616 1369971 93904 99544246 0.76335 0.23665 false false 4901983 4901983 102494073 56786136 45707937 18026922 15959231 2067691 31913984 29219348 2694636 4815967 4815967 60188214 0 FEDERAL ADVANCES FOR STUDENT L 1409295 OTHER LIABILITIES 956438 AGENCY FUNDS 692713 3058446 65445750 8277415 311813 8589228 56856522 84820 15394451 15479271 72335793 59970133 301595 301595 59668538 84820 15394451 15479271 75147809 SCHEDULE D, PART II, LINE 9 THE UNIVERSITY DOES NOT INCLUDE CONSERVATION EASEMENTS IN THEIR FINANCIAL STATEMENTS AS THEY HAVE NO FISCAL IMPACT ON THE UNIVERSITY. SCHEDULE D, PART III, LINE 1A THE UNIVERSITY HAS A COLLECTION OF DISPLAYS OF AMPHIBIANS, BIRDS, MAMMALS, REPTILES, AND MINERAL SPHERES LOCATED IN COSSENTINE HALL. ON DISPLAY IN LA SIERRA HALL ARE ARTIFACTS FROM THE MISSIONARY WORK AND TRAVEL OF THE STAHL FAMILY. IN THE CENTER FOR NEAR EASTERN ARCHEOLOGY BUILDING, A COLLECTION OF BIBLELAND ARTIFACTS UNCOVERED ON VARIOUS ARCHEOLOGICAL DIGS IS ON DISPLAY. THE ITEMS ARE CARED FOR, ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY AND THEY ARE IN PROCESS OF BEING CATALOGED. THE UNIVERSITY DOES NOT CAPITALIZE COLLECTIONS; THEREFORE, THE COLLECTIONS ARE NOT REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. SCHEDULE D, PART V, LINE 4 LA SIERRA UNIVERSITY USES THEIR ENDOWMENTS TO PROVIDE SCHOLARSHIPS AND FINANCIAL AID TO STUDENTS. IN ADDITION, SOME FUNDS ARE DESIGNATED TO AID IN THE OPERATIONS OF THE UNIVERSITY. ASC 740 FOOTNOTE Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. SCHEDULE D, PART XI, LINE 2D RENT EXPENSE $196,743 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS $ 10,218 FUNDRAISING EXPENSE $104,852 TOTAL $311,813 SCHEDULE D, PART XI, LINE 4B STUDENT FINANCIAL AID $15,394,451 SCHEDULE D, PART XII, LINE 2D RENT EXPENSE $196,743 FUNDRAISING EXPENSE $104,852 TOTAL $301,595 SCHEDULE D, PART XII, LINE 4B STUDENT FINANCIAL AID $15,394,451 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 NON-DISCRIMINATION POLICY IS READILY AVAILABLE FROM OUR WEBSITE, LASIERRA.EDU, THROUGH THE HUMAN RESOURCES DEPARTMENT PAGE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY RECEIVES GOVERNMENT SUBSIDIES OF RESTRICTED AND UNRESTRICTED NATURE TO BE USED FOR STUDENT FINANCIAL AID, GENERAL INSTITUTIONAL, AND SPECIAL EDUCATIONAL PURPOSES. CENTENNIAL GALA 149525 123475 26050 66101 17075 21676 0 149525 123475 26050 66101 17075 21676 104852 -78802 true ENDOWED SCHOLARSHIPS 477 775919 DEPARTMENT SCHOLARSHIPS 24 18457 DISCOUNTS & SCHOLARSHIPS 4885 14600075 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 true true X X X false false false false false false false false false JOHNNY THOMAS DEAN-ZAPARA SCHOOL OF BUSINESS 130311 0 300 0 10006 0 11076 0 1200 0 152893 0 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 149115 0 300 0 7816 0 12675 0 3050 0 172956 0 JOY FEHR PRESIDENT 211462 0 300 0 43285 0 17974 0 3650 0 276671 0 APRIL SUMMITT PROVOST 153600 0 300 0 6382 0 13056 0 0 0 173338 0 NORMAN YERGEN VP OF ADVANCEMENT 132673 0 300 0 7756 0 14602 0 64746 0 220077 0 SCHEDULE J, PART I, LINE 1A JOY FEHR, PRESIDENT OF THE UNIVERSITY, RECEIVED A HOUSING ALLOWANCE. THIS WAS INCLUDED IN HER TAXABLE INCOME. NORMAN YERGEN RECEIVED NONTAXABLE PARSONAGE ALLOWANCES. CERTAIN AUTHORIZED EMPLOYEES ARE ALLOWED TO BRING THEIR SPOUSES ON BUSINESS TRIPS. THESE BENEFITS ARE INCLUDED IN THE RESPECTIVE EMPLOYEES' TAXABLE WAGES. A CA MUNI FINANCE AUTHORITY 201563466 13048TD17 2019-09-30 11100000 REFINANCE DEBT, PLANT RENOV false false false A 1187836 0 11100000 0 0 0 177445 110084 0 0 7780114 0 false false true true A false false false false 0 false false false true A false true false false true false 0 false 0 false true A true SUBSTANTIAL CONTRIBUTORS SUBSTANTIAL CONTRIBUTORS 3956742 INDEPENDENT CONTRACTORS 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 COMPENSATION FOR THE PRESIDENT AND VICE PRESIDENTS IS BASED ON TARGETS ESTABLISHED BY THE BOARD OF TRUSTEES BUT GUIDED BY EXTERNAL DATA. THE COMPENSATION COMMITTEE APPROVES THE ADMINISTRATORS' REMUNERATION ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15B A COMPENSATION REVIEW WAS MADE IN FISCAL YEAR 2022-2023 AND WAS CONDUCTED BY THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS $10,218 GENERAL CONFERENCE OF SDA 12501 OLD COLUMBIA PIKE SILVER SPRINGS MD 20904 520643036 CHURCH MD 501(C)(3) 1 false NAD OF SDA 9705 PATUXENT WOODS DRIVE COLUMBIA MD 210461565 203164300 CHURCH MD 501(C)(3) 1 false PACIFIC UNION CONFERENCE OF SDA 2686 TOWNSGATE ROAD WESTLAKE VILLAGE CA 92505 951816033 CHURCH CA 501(C)(3) 1 false false false true false false true false false false false false false false false false false false false false PACIFIC UNION CONFERENCE C 4073531 CHECKS RECEIVED