2019-05-14T13:12:26-05:00 2018-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2017-07-01 330413730 LA SIERRA UNIVERSITY % STEFANI MCFARLAND LASI 9517852000 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 DAVID GERIGUIS VP FINANCIAL ADMIN. 9097852002 2019-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420191345000013 2019-05-14 P C32BFEAB8C27A52315DF5F02F320116B11D77C77 8193C6E21FDC853689B017ED35849D8705607233 2017 2019-02-21 02:37:17Z RANDAL WISBEY 4500 RIVERWALK PKWY RIVERSIDE CA 92505 89745365 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 1578 25 660191 5148386 7090578 73560272 72991238 1855810 3912867 672700 114902 81237168 84109585 17853039 17959032 0 0 37532200 37785765 0 0 1081024 26700864 24944716 82086103 80689513 -848935 3420072 188449481 191818197 38015366 35312105 150434115 156506092 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 49962073 17959032 61688953 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. 7327451 3253296 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. 7431260 7346357 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. 64720784 true true false false false false true true false true true false false false true false true false true false false false false false false false false false true true true false false false false false false false false false false true false false false false true false false false true 117 0 1578 true true true false false false false true true 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 50.0 0.0 X X 300919 0 74892 TED BENSON 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 JUSTIN SANDEFUR 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 147706 0 12855 JOY FEHR PROVOST 50.0 0.0 X 168372 0 17245 NORMAN YERGEN VP OF ADVANCEMENT 50.0 0.0 X 131872 0 67910 YAMILETH BAZAN VICE PRESIDENT STUDENT LIFE 50.0 0.0 X 119888 0 67375 CINDY PARKHURST ASSOCIATE PROVOST 50.0 0.0 X 120940 0 8715 DAVID LOFTHOUSE VICE PRESIDENT ENROLLMENT 50.0 0.0 X 115884 0 9845 MARILYN THOMSEN VICE PRESIDENT MARKETING 50.0 0.0 X 121814 0 10010 1227395 0 268847 20 false true false CRIMINAL JUSTICE INSTITUTE LLC 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1804504 SODEXO INC AFFILIATES DEPT 880328 LOS ANGELES CA 90088 MANAGEMENT 1443936 INLAND CONSTRUCTION 5331 AZUL COURT RIVERSIDE CA 92505 GENERAL CONTRACTOR 309882 SEAN MCDERMOTT CONSTRUCTION 5534 SULPHUR DRIVE MIRA LOMA CA 91752 GENERAL CONTRACTOR 153764 RICHARDS AND ASSOCIATES 6976 VINNEDGE LN HIGHLAND CA 92346 CONSULTING 134184 10 3768502 3322076 72761 7090578 STUDENT TUITION AND FEES 611600 61602288 61602288 SALES AND SERVICES 611600 11388950 11388950 72991238 1804343 1804343 0 0 403717 246374 157343 0 157343 157343 7497930 5389406 2108524 2108524 2108524 0 0 0 0 0 0 0 0 0 OTHER INCOME 611600 -702632 -702632 HEALTH FOOD STORE AND SECURITY SERVICES 445200 660191 660191 -42441 84109585 72288606 660191 4070210 0 17959032 17959032 0 0 626302 185260 371829 69213 12900 9675 2697 528 26808002 20106002 6219752 482248 2982385 2236789 691913 53683 5566776 4175082 1291492 100202 1789400 1342050 415141 32209 1816453 1362340 421417 32696 104006 104006 106894 106894 0 0 484365 484365 3873733 2905287 898702 69744 126308 94731 29303 2274 2074252 1555689 481226 37337 1084009 813007 251490 19512 0 2732 2049 634 49 1110976 833232 257746 19998 0 0 427196 363117 64079 0 4770974 4055328 715646 943988 707991 219005 16992 UTILITIES 1893966 1420475 439400 34091 OTHER 6124864 4593648 1420968 110248 80689513 64720784 14887705 1081024 14720 14700 12689122 13934587 7307267 8468954 5156151 3610846 0 0 0 0 6397783 5606565 256702 231870 577895 554002 144970912 81109046 66856666 63861866 85474941 92609695 0 0 0 0 0 0 3718234 2925112 188449481 191818197 4315336 4494072 0 0 3462212 3121277 15470000 14330000 0 0 0 0 6906387 6084748 0 0 7861431 7282008 38015366 35312105 X 122186823 125760703 9754087 11147279 18493205 19598110 150434115 156506092 188449481 191818197 X 3420072 2438747 213158 X X false true X true true true X X 1 80.00 1 false X X X false 81068788 809260 4623640 -8187679 163807 94525560 74709311 147722 8628152 2294910 121487 81068788 73148202 1564689 -2211153 -2316687 109114 74709311 74566496 295676 -1385765 118339 209866 73148202 62496867 113203 6536003 -5531115 110692 74566496 0.76940 0.23060 false false 3158967 3158967 95976508 41183584 54792924 17200382 13229892 3970490 28635055 26695570 1939485 63861866 0 FEDERAL ADVANCES FOR STUDENT LOANS 6030677 AGENCY FUNDS 463492 SWAP LIABILITY 200037 OTHER LIABILITIES 587802 7282008 69048832 2438747 506998 2945745 66103087 18006498 18006498 84109585 62976855 246374 246374 62730481 17959032 17959032 80689513 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 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) $4,532,857 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 true La Sierra 4-Year Renewable 1359 5618351 BCBA Tuition Discount 46 52057 Summer Camp Scholarship 24 35458 Lit. Evangelist Schol. (camp) 10 23856 Criminal Justice/LSU Freshmen 15 34285 Criminal Justice/LSU Match 238 449371 Criminal Justice Tuition Assis 280 1289137 University Grant - Grad Extra 12 27944 University Grant - Graduate 109 497182 University Grant 610 2316893 Univ. Grant - Transfer Renewal 51 311780 Distance Learning Schol. (Ed) 60 148446 Family Discount 143 109230 Family Discount (Grad) 12 7950 Grad Assist. - Ad & Lead SE 2 7200 Grad. Assist. - CAS 8 68736 Grad Assist. - Psyc & Coun SE 3 18000 Grad. Assist. - Religion 5 5266 LSU's Church Match - Grad 15 12826 SDA Membership Award (Grad) 119 186005 Honors Program Scholarship 89 66248 University Housing Grant 24 84185 LSU Service & Leadership Award 106 57432 La Sierra Fin. Need Grant 961 2335025 La Sierra University Grant 102 74765 Academic Achievement Award 23 213333 Music Ensemble Overload Schol. 30 61848 National Merit Award (R) 12 190223 Family Discount Schol. (OC) 14 11055 SDA Membership Award (OC) 22 39187 Athletic Scholarship (OC) 12 31452 Commitment Schol. (Year - OC) 24 9117 Performing Arts - Music Award 72 159938 President's Scholars Award 8 131135 Pacific Union Subsidy-Teachers 143 92562 LSU Dist. Learn. 4 PU Teach 13 12320 LSU Scholarship - ConfTeachers 144 370136 Commitment Schol. (Quarter) 139 24583 Res. Asst. Room Waiver 3 12662 Res. Asst. Room Waiver-Angwin 10 47744 Res. Asst. Room Waiver-South 4 10943 Res. Asst. Room Waiver-Towers 8 29672 LSU's Church Match Scholarship 197 150972 Residential Life - Angwin 47 27540 Residential Life Sierra Towers 28 18000 SB MBA Award 13 26089 SDA Membership Award (R) 930 1749513 University Grant (SFS) 163 211044 Athletic Scholarship 54 141400 Athletics Scholarship - Dept. 76 75215 VA Yellow Ribbon - LSU Match 11 44859 Commitment Schol. (Year) 170 204695 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 198000 400 102519 16297 58595 375811 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 139500 400 7806 10480 2375 160561 JOY FEHR PROVOST 161000 400 6972 13685 3560 185617 NORMAN YERGEN VP OF ADVANCEMENT 124500 400 6972 10370 57540 199782 YAMILETH BAZAN VICE PRESIDENT STUDENT LIFE 111732 400 7756 8670 58705 187263 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 9045000 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 X 3 72761 FMV ON DATE RECEIVED 1 false false false 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 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 3768502 CASH RECEIPTS PACIFIC UNION CONFERENCE F 124949 CASH RECEIPTS