Civic Intelligence

La Sierra University

EIN 33-0413730 • 501(c)3 • Riverside, CA

Profile

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.

4500 Riverwalk ParkwayRiverside, CA 92505

www.lasierra.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.17x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.42x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2022

Net Margin

64th percentile

9.8%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

11th percentile

-6.0%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2021 to 2022

Revenue Growth

42nd percentile

4.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$209,788,876

Up $2,150,620 (+1.0%) from 2023

Liabilities

Down

$25,799,725

Down $515,389 (-2.0%) from 2023

Net Assets

Up

$183,989,151

Up $2,666,009 (+1.5%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin64th percentile

Revenue

Down

$71,721,743

Down $614,050 (-0.8%) from 2023

Expenses

Up

$78,039,839

Up $2,892,030 (+3.8%) from 2023

Net Income

Down

-$6,318,096

Down $3,506,080 (-125%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300M$200M$100M$0Assets 2010: $132,479,861Liabilities 2010: $40,515,654Net Assets 2010: $91,964,2072010Assets 2011: $142,719,708Liabilities 2011: $40,657,715Net Assets 2011: $102,061,9932011Assets 2012: $145,457,833Liabilities 2012: $39,198,086Net Assets 2012: $106,259,7472012Assets 2013: $167,835,398Liabilities 2013: $47,760,680Net Assets 2013: $120,074,7182013Assets 2014: $184,951,170Liabilities 2014: $47,342,081Net Assets 2014: $137,609,0892014Assets 2015: $183,409,134Liabilities 2015: $44,271,868Net Assets 2015: $139,137,2662015Assets 2016: $182,799,068Liabilities 2016: $40,135,420Net Assets 2016: $142,663,6482016Assets 2017: $188,449,481Liabilities 2017: $38,015,366Net Assets 2017: $150,434,1152017Assets 2018: $191,818,197Liabilities 2018: $35,312,105Net Assets 2018: $156,506,0922018Assets 2019: $194,068,481Liabilities 2019: $33,696,870Net Assets 2019: $160,371,6112019Assets 2020: $192,974,775Liabilities 2020: $27,810,056Net Assets 2020: $165,164,7192020Assets 2021: $224,274,397Liabilities 2021: $32,745,320Net Assets 2021: $191,529,0772021Assets 2022: $210,919,735Liabilities 2022: $35,072,210Net Assets 2022: $175,847,5252022Assets 2023: $207,638,256Liabilities 2023: $26,315,114Net Assets 2023: $181,323,1422023Assets 2024: $209,788,876Liabilities 2024: $25,799,725Net Assets 2024: $183,989,1512024

Highlighted filing

2024

Assets$209,788,876
Liabilities$25,799,725
Net Assets$183,989,151
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100M$50M$0-$50MExpenses 2010: $58,850,4932010Expenses 2011: $61,334,3622011Expenses 2012: $65,349,7212012Expenses 2013: $69,167,2042013Revenue 2014: $85,343,518Expenses 2014: $75,607,612Net Income 2014: $9,735,9062014Revenue 2015: $87,615,802Expenses 2015: $77,033,390Net Income 2015: $10,582,4122015Revenue 2016: $85,913,102Expenses 2016: $79,246,206Net Income 2016: $6,666,8962016Revenue 2017: $81,237,168Expenses 2017: $82,086,103Net Income 2017: -$848,9352017Revenue 2018: $84,109,585Expenses 2018: $80,689,513Net Income 2018: $3,420,0722018Revenue 2019: $82,250,735Expenses 2019: $79,985,867Net Income 2019: $2,264,8682019Revenue 2020: $80,829,337Expenses 2020: $78,260,549Net Income 2020: $2,568,7882020Revenue 2021: $79,132,443Expenses 2021: $75,236,909Net Income 2021: $3,895,5342021Revenue 2022: $82,664,622Expenses 2022: $74,524,275Net Income 2022: $8,140,3472022Revenue 2023: $72,335,793Expenses 2023: $75,147,809Net Income 2023: -$2,812,0162023Revenue 2024: $71,721,743Expenses 2024: $78,039,839Net Income 2024: -$6,318,0962024

Highlighted filing

2024

Revenue$71,721,743
Expenses$78,039,839
Net Income-$6,318,096
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$209,788,876
Liabilities
$25,799,725
Net assets
$183,989,151
Revenue
$71,721,743
Expenses
$78,039,839
Net income
-$6,318,096
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$210$25.8$184$71.7$78.0$6.32
2023Detailed filing. Detailed filing data is available for this year.$208$26.3$181$72.3$75.1$2.81
2022Detailed filing. Detailed filing data is available for this year.$211$35.1$176$82.7$74.5$8.14
2021Detailed filing. Detailed filing data is available for this year.$224$32.7$192$79.1$75.2$3.90
2020Detailed filing. Detailed filing data is available for this year.$193$27.8$165$80.8$78.3$2.57
2019Detailed filing. Detailed filing data is available for this year.$194$33.7$160$82.3$80.0$2.26
2018Detailed filing. Detailed filing data is available for this year.$192$35.3$157$84.1$80.7$3.42
2017Detailed filing. Detailed filing data is available for this year.$188$38.0$150$81.2$82.1$0.85
2016Detailed filing. Detailed filing data is available for this year.$183$40.1$143$85.9$79.2$6.67
2015Detailed filing. Detailed filing data is available for this year.$183$44.3$139$87.6$77.0$10.6
2014Detailed filing. Detailed filing data is available for this year.$185$47.3$138$85.3$75.6$9.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$168$47.8$120$69.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$145$39.2$106$65.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$143$40.7$102$61.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$132$40.5$92.0$58.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$80,484,377
Mission and Program Overview

Mission

La sierra university mission is:to seek truth, enlarging human understanding through scholarship; to know god, ourselves, and the world through reflection, instruction, and mentoring; and, to serve others, contributing to the good of our local and global communities.we pursue this mission with excellence, integrity, compassion, and mutual respect.

To educate undergraduate and graduate students; to promote research and instruction in multiple areas; and to contribute to the good of the larger society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$114,867,483$108,098,807▼ $6,768,676
Land, Buildings, and Equipment, Net$60,188,214$58,222,454▼ $1,965,760
Savings and Temporary Cash Investments$14,920,456$13,803,905▼ $1,116,551
Investments Other Securities$0$12,767,737▲ $12,767,737
Pledges and Grants Receivable$6,493,957$6,483,957▼ $10,000
Accounts Receivable$4,699,662$4,207,091▼ $492,571
Other Notes and Loans Receivable, Net$2,442,398$0▼ $2,442,398
Investments Program Related$0$2,140,583▲ $2,140,583
Prepaid Expenses and Deferred Charges$743,001$873,972▲ $130,971
Inventories for Sale or Use$256,563$291,389▲ $34,826
Receivables From Officers Etc$0$15,000▲ $15,000
Cash and Non-Interest-Bearing Accounts$13,980$11,805▼ $2,175
Receivable From Disqualified Prsn$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$207,638,256$209,788,876▲ $2,150,620
Other Assets Total$3,012,542$2,872,176▼ $140,366
Liabilities
Tax Exempt Bond Liabilities$9,806,258$9,478,257▼ $328,001
Mortgage Notes Payable Secured by Investment Property$8,100,041$7,506,231▼ $593,810
Accounts Payable and Accrued Expenses$3,729,327$4,381,502▲ $652,175
Other Liabilities$3,058,446$2,729,500▼ $328,946
Deferred Revenue$1,621,042$1,704,235▲ $83,193
Total Liabilities$26,315,114$25,799,725▼ $515,389
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$135,982,309$135,440,849▼ $541,460
Net Assets With Donor Restrictions$45,340,833$48,548,302▲ $3,207,469
Total Net Assets Fund Balance$181,323,142$183,989,151▲ $2,666,009
Total Liabilities and Net Assets / Fund Balance$207,638,256$209,788,876▲ $2,150,620

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,064,680$59,481,680$107,546,360
Equipment$2,479,307$29,719,851$32,199,158
Leasehold Improvements$1,862,979$16,321,414$18,184,393
Land$5,013,299-$5,013,299
Other Land Buildings$802,189-$802,189
Other Securities$12,344,326--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$116,875,857$722,781▲ $16,363,951$13,133,001$120,570,545
2022$111,212,734$119,503▲ $13,443,812$7,591,028$116,875,857
2021$129,389,563$133,211▼ $10,285,787$7,716,058$111,212,734
2020$103,283,437$200,600▲ $23,934,642$-2,248,726$129,389,563
2019$99,544,246$311,499▲ $6,291,893$2,572,674$103,283,437
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joy FehrPresident (left 09/23)FT$212,000$51,052$263,052
Norman YergenVP of AdvancementFT$133,000$81,436$214,436
April SummittProvostFT$163,332$20,790$184,122
David GeriguisVP of Financial AdministrationFT$149,500$23,968$173,468
Johnny ThomasDean-zapara School of BusinessFT$130,600$20,899$151,499
Marjorie RobinsonVP Student LifeFT$125,390$11,745$137,135
Wayne DunbarVP Stratetgic EngagementFT$125,099$10,245$135,344
Chang-ho JiDean-school of EducationFT$121,825$10,385$132,210
Richard OsbornInterim President (start 09/23)FT$41,546$2,006$43,552

Board Members and Trustees

NameTitle
Bradford NewtonChair
John BruntVice Chair
Adrian SernaTrustee
Alina TolanTrustee
Berit Von PohleTrustee
Carmen IbanezTrustee
Don WilliamsTrustee
Ed KeyesTrustee
Ernie HwangTrustee
Hilma Griffin-watsonTrustee
John CressTrustee
Jonathan ParkTrustee
Kim GodfreyTrustee
Leon BrownTrustee
Lisa WalckerTrustee
Margie Salcedo-riceTrustee
Marilene WangTrustee
Meredith JobeTrustee
Nedd BrownTrustee
Sandy RobertsTrustee
Stephen MayerTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Dynamic Campus Solutions INCIt Consulting2806 FLINTROCK TRACE, SUITE 102, Austin, TX 78738$2,266,913
Swinerton BuildersGeneral Contractor200 N MAIN ST, Santa Ana, CA 92701$2,260,135
Sodexo INC And AffiliatesFacilities & Food SvcsDEPT 880328, Los Angeles, CA 90088$1,973,128
Criminal Justice Institute LLCEducational3129 TIGER RUN CT, Carlsbad, CA 92010$1,211,118
Technet Partners INCWireless ServicesTECHNET PARTNERS INC, Carlsbad, CA 92009$782,397
Revenue and Support

Revenue Composition

Contributions and Grants
$8,072,438
Program Service Revenue
$55,972,107
Investment Income
$6,299,309
Other Revenue
$1,377,889
All Other Contributions
$2,012,664
Change in Net Assets
$-6,318,096

Audited Revenue Reconciliation

Revenue per Audited Statements
$54,839,710
Revenue Not Reported on Financial Statements
$16,882,033
Revenue Not Reported on Form 990
$9,100,375
Other Revenue Adjustments
$16,730,296
Total Revenue per Audited Statements
$63,940,085
Total Revenue per Form 990
$71,721,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$35,002,313
Other Expenses$26,307,230
Grants and Similar Amounts Paid$16,730,296
Total Fundraising Expense$1,138,493
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$19,031,154$5,886,971$456,748$25,374,873
Grants to Domestic Individuals$16,730,296--$16,730,296
Other Expenses$5,251,752$1,624,542$126,042$7,002,336
Fees for Services Management$3,087,766$955,149$74,106$4,117,021
Other Employee Benefits$2,985,960$923,656$71,663$3,981,279
Depreciation Depletion$3,355,600$592,165-$3,947,765
Fees for Services Other$2,249,339$695,796$53,984$2,999,119
Pension Plan Contributions$2,205,917$682,364$52,942$2,941,223
Occupancy$1,708,773$528,580$41,011$2,278,364
Payroll Taxes$1,274,738$394,319$30,594$1,699,651
Insurance$1,142,251$353,336$27,414$1,523,001
Information Technology$1,066,591$329,932$25,598$1,422,121
Office Expenses$1,061,078$328,227$25,466$1,414,771
Current Officers, Directors, Trustees, and Key Employees$250,490$613,627$141,170$1,005,287
Travel$474,430$146,757$11,386$632,573
Interest$485,122$85,610-$570,732
Fees for Service Investment Mgmnt Fees-$151,737-$151,737
Fees for Services Legal-$119,662-$119,662
Fees for Services Accounting-$107,520-$107,520
Advertising$15,381$4,758$369$20,508
Total Functional Expenses$62,376,638$14,524,708$1,138,493$78,039,839

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$78,039,839
Total Expenses per Audited Statements$61,274,076
Expenses per Audited Statements$61,157,806
Expenses Not Reported on Financial Statements$16,882,033
Other Expense Adjustments$16,730,296
Expenses Not Reported on Form 990$116,270
International Activity

International Summary

Offices
0
Employees
0
Spending
$1,202,081

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$1,202,081
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$152,823
Fundraising Gross Income$152,823
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Geraty Lifetime Achievement Gala 2024$348,740$152,823$66,187$86,636
Event 2-$0-$0
Total Events$348,740$152,823$152,823$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$0$15,000▲ $15,000
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds$1,002,969
Federal Advances for Student Loans$987,881
Other Liabilities$738,650

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACA Muni Finance Authority2019-09-30$11,100,000Refinance debt, plant renov

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$11,100,000$7,780,114$1,533,488$177,445

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1B

“Joy fehr is a compensated employee of la sierra university and therefore is non-independent.”

Form 990, Part VI, Line 6 Classes of members or stockholders

“The university shall have a constituent membership.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“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, Line 7B Decisions requiring approval by members or stockholders

“the bylaws provide for certain authority to the CONSTITUENT MEMBERS”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“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, Line 12C Conflict of interest policy

“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, Line 15A Process to establish compensation of top management official

“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, Line 15B Process to establish compensation of other employees

“A compensation review was made in fiscal year 2023-2024 and was conducted by the compensation committee.”

Form 990, Part VI, Line 19 Required documents available to the public

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
La Sierra University
EIN
33-0413730
Phone
9517852000
Address
4500 RIVERWALK PARKWAY, RIVERSIDE, CA 92505

Signing Officer

Name
Steve Hemenway
Title
CFO
Phone
9517852000
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1922
Legal Domicile
CA
Voting Board Members
22
Independent Board Members
21
Employees
1,289
Volunteers
21

Preparer

Firm
Forvis Mazars LLP
Address
111 E Wayne Street Suite 600, Fort Wayne, IN 46802
Preparer
Lauren Denton
Phone
2604604000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Change in value of irrevocable agreements - 9634;”

Financial Statement Notes

Schedule D, Part I 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 II, Line 9 Conservation easements financial reporting

“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 4 Collections of art - description of collections

“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 Intended uses of endowment funds

“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.”

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

“Rental Expense Reclass - 116270 Change in value of Irrevocable Agreements - 9634”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“Discounts - 1477206 Student Financial Aid - 15253090”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“Rental Expense Reclass - 116270”

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

“Discounts - 1477206 Student Financial Aid - 15253090”

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