2018-05-15T15:02:49-05:00 2017-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2016-07-01 330413730 LA SIERRA UNIVERSITY % GARY WILLIS LASI 9097852000 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 DAVID GERIGUIS VP FINANCIAL ADMIN. 9097852002 2018-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420181355000016 2018-05-15 P 00366C703701EE9F8F204612D166C0A2DE02EC71 62666A503A81B2947B682265DE4EC8DF4B46B90C 2016 2021-01-29 14:40:06Z RANDAL WISBEY 4500 RIVERWALK PARKWAY RIVERSIDE CA 92505 100596817 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 1659 25 645938 9777640 5148386 75370602 73560272 336090 1855810 428770 672700 85913102 81237168 17618522 17853039 0 0 36676209 37532200 0 0 1112616 24951475 26700864 79246206 82086103 6666896 -848935 182799068 188449481 40135420 38015366 142663648 150434115 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 51189548 17853039 62721464 INSTRUCTION AND RESEARCH PROGRAMS SERVED OVER 2,000 UNDERGRADUATE AND 400 GRADUATE STUDENTS. THESE PROGRAMS HAVE A COMMUNITY CENTERED APPROACH AROUND GENERAL STUDIES, INTERNATIONAL LEARNING EXPERIENCES AND CULMINATES IN A SENIOR PROJECT OF ORIGINAL SCHOLARSHIP. 7714973 3307748 STUDENT SERVICES 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 10 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 INTERMURAL SPORTS INCLUDE: FLAG FOOTBALL, SOCCER, BASKETBALL, VOLLEYBALL, AND SOFTBALL. ROUGHLY 60-70 STUDENTS PARTICIPATE. 7218120 7469316 AUXILIARIES - EXPENSES FOR ENTERPRISES THAT EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY OR STAFF. 550 STUDENTS LIVED IN RESIDENCE HALL AND 100 IN UNIVERSITY APARTMENTS AND HOUSES. IN ADDITION, 20 FACULTY AND STAFF OCCUPY APARTMENTS AND HOUSES OWNED BY THE UNIVERSITY. 66122641 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 false true false true false false false false true false false false true 125 0 1659 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 GARY WILLIS 9517852000 4500 RIVERWALK PARKWAY 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 289994 0 92630 TONY ANOBILE TRUSTEE 5.0 0.0 X 0 0 0 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 MEREDITH JOBE TRUSTEE 5.0 0.0 X 0 0 0 KAREN GAIO HANSBERGER 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 GEORGE MELARA 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 DOUG REBOK 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 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 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 50.0 0.0 X 138956 0 21485 JOY FEHR PROVOST 50.0 0.0 X 155172 0 24287 NORMAN YERGEN VP OF ADVANCEMENT 40.0 0.0 X 129187 0 70929 JOHNNY THOMAS DEAN 40.0 0.0 X 131272 0 19317 SAM MCBRIDE PROFESSOR 40.0 0.0 X 127943 0 19612 DAVID LOFTHOUSE VICE PRESIDENT ENROLLMENT 40.0 0.0 X 120428 0 19150 MARILYN THOMSEN VICE PRESIDENT MARKETING 40.0 0.0 X 117064 0 19167 1210016 0 286577 24 false true false SODEXO INC AFFILIATES DEPT 880328 LOS ANGELES CA 90088 MANAGEMENT 2273973 CRIMINAL JUSTICE INSTITUTE 3129 TIGER RUN CT SUITE 102 CARLSBAD CA 92010 EDUCATIONAL 1724941 INLAND CONSTRUCTION 5331 AZUL COURT RIVERSIDE CA 92505 GENERAL CONTRACTOR 1145353 AREAN 16382 VILLAGE MEADOW DR RIVERSIDE CA 92503 GENERAL CONTRACTOR 288873 RICHARDS ASSOCIATES 6976 VINNEDGE LANE HIGHLAND CA 92346 CONSULTING 141292 8 89619 3695156 1363611 30094 5148386 STUDENT TUITION AND FEES 611600 62721464 62721464 SALES AND SERVICES 611600 10838808 10838808 73560272 1544492 1544492 0 0 243494 121459 122035 0 122035 122035 19457254 19145936 311318 311318 311318 58725 89619 92254 -33529 -33529 0 0 0 0 0 0 OTHER INCOME 611600 -61744 -61744 HEALTH FOOD STORE AND SECURITY SERVICES 445200 645938 645938 584194 81237168 73498528 645938 1944316 0 17853039 17853039 0 0 722524 213723 428955 79846 12900 12900 26445827 19628416 6299862 517549 2963980 2222985 687643 53352 5586619 4189964 1296096 100559 1800350 1350263 417681 32406 1898218 1423664 440386 34168 140584 140584 102089 102089 0 0 0 4118199 3088649 955422 74128 108242 81182 25112 1948 2035242 1526432 472176 36634 976087 732065 226452 17570 0 11843 8882 2748 213 998916 749187 231749 17980 0 0 359233 305348 53885 0 4658733 3959923 698810 920305 690229 213511 16565 COST OF SALES 2001886 1502122 467774 31990 UTILITIES 1859847 1395543 434584 29720 OTHER 6511440 5188125 1255327 67988 82086103 66122641 14850846 1112616 14720 14720 23015394 12689122 10427952 7307267 4858369 5156151 0 0 0 0 6736506 6397783 267586 256702 473430 577895 143378325 76521659 71057557 66856666 64805192 85474941 0 0 0 0 0 0 1142362 3718234 182799068 188449481 3202364 4315336 0 0 3572946 3462212 16570000 15470000 0 0 0 0 8157155 6906387 0 0 8632955 7861431 40135420 38015366 X 116107604 122186823 8228164 9754087 18327880 18493205 142663648 150434115 182799068 188449481 X -848935 8304259 315143 X 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 74709311 147722 8628152 2294910 121487 81068788 73148202 1564689 -2211153 -2316687 109114 74709311 74566496 295676 -1385765 118339 209866 73148202 62496867 113203 6536003 -5531115 110692 74566496 60636652 168998 4669621 502699 2475705 62496867 0.76730 0.23270 false false 3158967 3158967 94954862 38101607 56853255 17026796 12470230 4556566 28237700 25949822 2287878 66856666 0 FEDERAL ADVANCES FOR STUDENT LOANS 6318554 AGENCY FUNDS 590399 SWAP LIABILITY 460661 OTHER LIABILITIES 491817 7861431 72124990 8304259 472063 8776322 63348668 17888500 17888500 81237168 64354523 121459 121459 64233064 17853039 17853039 82086103 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 $121,459 CHANGE IN VALUE OF SWAP VALUATION $350,604 TOTAL $472,063 PART XI, LINE 4B STUDENT FINANICAL AID $17,853,039 CHANGE IN IRREVOCABLE AGREEMENTS $35,461 TOTAL $17,888,500 PART XII, LINE 2D RENT EXPENSE $121,459 TOTAL $121,459 PART XII, LINE 4B STUDENT FINANICAL AID $17,853,039 TOTAL $17,853,039 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) $4,266,258 TITLE IV FED SUPP EDU OPP GRANT(CFDA 84.007) $266,726 TITLE IV FEDERAL WORKSTUDY PROG (CFDA 84.033) $199,657 TITLE IV FEDERAL DIRECT STUDENT LOANS PROGRAM UNSUBSIDIZED LOANS (CFDA 84.268) $19,730,823 TITLE IV FEDERAL PERKINS LOAN PROGRAM (CFDA 84.038) $7,072,061 TITLE IV FEDERAL TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANT (CFDA 84.379) $24,207 RVI: EVALUATING FORM-FUNCTION-FITNESS RELATIONSHIPS INPOLYPHONIC BLUEGILL (CFDA 47.074) $32,454 CLOSING THE GAP: A Holistic Approach to a Degree Completion Pathway for Hispanics (CFDA 84.031) $581,403 FRANK JOBE GALA 148344 89619 58725 8326 17014 35010 7500 24404 0 148344 89619 58725 8326 17014 35010 7500 24404 92254 -33529 true La Sierra 4-Year Renewable 1424 5797490 BCBA Tuition Discount 31 32435 Summer Camp Scholarship 18 21978 Lit. Evangelist Schol. (camp) 10 24201 Criminal Justice/LSU Match 216 429894 Criminal Justice Tuition Assis 272 1204308 University Grant - grad extra 7 17291 University Grant - Graduate 108 493135 University Grant - UnderGraduate 435 1319224 Distance Learning Schol. (Ed) 38 97322 Ed Allowance GAP 50 109282 Ed Allowance GAP - New Student 3 9227 University Grant - Graduate 138 96675 University Grant 12 7275 Grad. Assist. - CAS 7 60144 Grad. Assist. - Education 2 7814 Graduate Church Match 25 19877 Grad - SDA 137 221963 Honors Program Scholarship 58 79720 Honors - Going Global Tour Sch 23 5080 University Housing Grant 20 75948 LSU Service & Leadership Award 112 60877 La Sierra Fin. Need Grant 991 2365001 La Sierra University Grant 135 96554 La Sierra University Loan 3 11534 MDiv Tuition Waiver 15 21871 Academic Achievement 10 100000 National Merit Award (R) 10 193771 Family Discount Schol. (OC) 9 6900 LSU Leadership/Service (OC) 12 5200 SDA Membership Award (OC) 20 37125 Athletic Scholarship (OC) 12 25194 Commitment Schol. (Year - OC) 22 12182 Performing Arts - Music Award 66 157244 President's Scholars Award 6 129325 Pacific Union Conf. Teacher 110 82720 Pacific Union Teacher - DL 13 17356 LSU Portion for PU Teachers 110 330879 Commitment Schol. (Quarter) 154 24628 Res. Asst. Room Waiver 7 23089 Res. Asst. Room Waiver-Angwin 9 28980 Res. Asst. Room Waiver-South 3 10766 Res. Asst. Room Waiver-Towers 7 31868 LSU's Church Match Scholarship 220 182262 Residential Life - Angwin 38 18990 Residential Life Sierra Towers 28 16804 School of Business Executive Ed 6 12860 SB MBA Award 19 28500 SDA Membership Award (R) 1008 1847457 University Grant - SFS 159 173236 Athletic Scholarship (OC) 76 175667 Athletic Scholarship department award 50 78061 Transfer scholarship 83 630205 VA Yellow Ribbon - Match 14 42110 Annual Commitment Scholarship Year n 146 182838 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 193129 200 96665 28296 64334 382624 DAVID GERIGUIS VP OF FINANCIAL ADMINISTRATION 131000 200 7756 15341 6144 160441 JOY FEHR PROVOST 148000 200 6972 16786 7501 179459 NORMAN YERGEN VP OF ADVANCEMENT 122000 200 6987 14577 56352 200116 JOHNNY THOMAS DEAN 124100 200 6972 14755 4562 150589 PART I, LINE 1A Randal Wisbey, President of the University, received a housing allowance. This benefit was included in his taxable income. Norman Yergen 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 13048TDT7 2008-08-01 12000000 REFINANCE DEBT, PLANT RENOV false false false B CA MUNI FINANCE AUTHORITY 201563466 13048TDS9 2008-08-01 12405000 REFINANCE DEBT, PLANT RENOV false false false A 1030000 0 12000000 0 0 0 177445 110084 0 0 7780144 0 false false true true B 7905000 0 12405000 0 0 0 184688 114578 0 0 8042723 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 false 0 0 false false B false false false false true false 0 0 false false A false B false DEANNA WISBEY SPOUSE OF PRESIDENT 12900 COMPENSATION false X 2 30094 FMV ON DATE RECEIVE 3 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 NOT 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 DUITIES AS SPECIFICALLY SET FORTH IN THE BY LAWS. IT SHALL BE THE FUNCTION OF THE CONSTITUENT MEMEBERS 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 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 $350,604 CHANGE IN VALUE OF IRREVOCABLE AGREEMENTS ($ 35,461) TOTAL $315,143 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 3695156 CASH RECEIPTS