Civic Intelligence

Messiah University

990 • Fiscal year 2024 • EIN 23-1352661

Jul 01, 2023 to Jun 30, 2024 • Filed on May 06, 2025

Refreshing map…

1 University AvenueMechanicsburg, PA 17055

(717) 766-2511

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.30x

Higher debt load relative to assets than 51% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.64x

Higher debt load relative to revenue than 61% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

29th percentile

-1.4%

Higher net margin than 29% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

39th percentile

$643,472

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

37th percentile

3.7%

Faster asset growth than 37% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

3.6%

Faster revenue growth than 30% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Assets

Up

$322,303,436

Up $11,457,781 (+3.7%) from 2023

Net Assets

Up

$226,563,470

Up $3,408,263 (+1.5%) from 2023

Liabilities

Up

$95,739,966

Up $8,049,518 (+9.2%) from 2023

Revenue

Up

$149,665,441

Up $5,266,320 (+3.6%) from 2023

Expenses

Up

$151,816,506

Up $3,003,822 (+2.0%) from 2023

Net Income

Up

-$2,151,065

Up $2,262,498 (+51%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400M$300M$200M$100M$0Assets 2010: $283,826,412Liabilities 2010: $79,322,041Net Assets 2010: $204,504,3712010Assets 2011: $306,711,739Liabilities 2011: $72,765,922Net Assets 2011: $233,945,8172011Assets 2012: $299,844,662Liabilities 2012: $72,483,329Net Assets 2012: $227,361,3332012Assets 2013: $302,155,446Liabilities 2013: $67,479,626Net Assets 2013: $234,675,8202013Assets 2014: $319,850,172Liabilities 2014: $69,884,986Net Assets 2014: $249,965,1862014Assets 2015: $310,789,107Liabilities 2015: $66,497,597Net Assets 2015: $244,291,5102015Assets 2016: $329,187,782Liabilities 2016: $91,102,508Net Assets 2016: $238,085,2742016Assets 2017: $330,090,324Liabilities 2017: $86,372,370Net Assets 2017: $243,717,9542017Assets 2018: $339,936,919Liabilities 2018: $90,209,996Net Assets 2018: $249,726,9232018Assets 2019: $330,760,394Liabilities 2019: $85,809,028Net Assets 2019: $244,951,3662019Assets 2020: $322,341,214Liabilities 2020: $87,928,202Net Assets 2020: $234,413,0122020Assets 2021: $337,144,643Liabilities 2021: $95,960,646Net Assets 2021: $241,183,9972021Assets 2022: $315,235,591Liabilities 2022: $89,647,497Net Assets 2022: $225,588,0942022Assets 2023: $310,845,655Liabilities 2023: $87,690,448Net Assets 2023: $223,155,2072023Assets 2024: $322,303,436Liabilities 2024: $95,739,966Net Assets 2024: $226,563,4702024

Highlighted filing

2024

Assets$322,303,436
Liabilities$95,739,966
Net Assets$226,563,470

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200M$150M$100M$50M$0-$50MExpenses 2010: $107,548,2092010Expenses 2011: $112,756,1212011Revenue 2012: $116,609,934Expenses 2012: $116,155,443Net Income 2012: $454,4912012Expenses 2013: $121,222,6412013Revenue 2014: $126,030,560Expenses 2014: $125,820,288Net Income 2014: $210,2722014Revenue 2015: $128,108,900Expenses 2015: $128,577,501Net Income 2015: -$468,6012015Revenue 2016: $132,650,058Expenses 2016: $132,744,339Net Income 2016: -$94,2812016Revenue 2017: $143,079,714Expenses 2017: $137,024,723Net Income 2017: $6,054,9912017Revenue 2018: $150,936,598Expenses 2018: $143,265,535Net Income 2018: $7,671,0632018Revenue 2019: $142,322,736Expenses 2019: $145,521,863Net Income 2019: -$3,199,1272019Revenue 2020: $138,708,449Expenses 2020: $142,285,643Net Income 2020: -$3,577,1942020Revenue 2021: $139,344,259Expenses 2021: $144,446,377Net Income 2021: -$5,102,1182021Revenue 2022: $150,730,448Expenses 2022: $146,385,822Net Income 2022: $4,344,6262022Revenue 2023: $144,399,121Expenses 2023: $148,812,684Net Income 2023: -$4,413,5632023Revenue 2024: $149,665,441Expenses 2024: $151,816,506Net Income 2024: -$2,151,0652024

Highlighted filing

2024

Revenue$149,665,441
Expenses$151,816,506
Net Income-$2,151,065
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$273,511,049
Mission and Program Overview

Mission

The mission of Messiah College is to educate men and women toward maturity of intellect, character, and Christian faith in preparation for lives of service, leadership, and reconciliation in church and society.

Messiah university is a christian university of the liberal and applied arts and sciences, offering undergraduate and graduate level programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$133,662,952$132,027,963▼ $1,634,989
Investments in Publicly Traded Securities$126,711,488$129,927,062▲ $3,215,574
Investments Other Securities$17,958,992$16,839,285▼ $1,119,707
Accounts Receivable$6,071,887$8,298,733▲ $2,226,846
Savings and Temporary Cash Investments$4,827,291$5,856,360▲ $1,029,069
Pledges and Grants Receivable$4,634,437$4,061,266▼ $573,171
Prepaid Expenses and Deferred Charges$917,666$1,510,418▲ $592,752
Investments Program Related$1,092,706$1,045,209▼ $47,497
Inventories for Sale or Use$996,696$893,489▼ $103,207
Cash and Non-Interest-Bearing Accounts$50,148$52,484▲ $2,336
Total Assets$310,845,655$322,303,436▲ $11,457,781
Other Assets Total$13,921,392$21,791,167▲ $7,869,775
Liabilities
Tax Exempt Bond Liabilities$44,864,920$52,234,262▲ $7,369,342
Mortgage Notes Payable Secured by Investment Property$21,528,370$19,478,802▼ $2,049,568
Other Liabilities$11,126,686$11,304,373▲ $177,687
Accounts Payable and Accrued Expenses$6,485,208$8,951,079▲ $2,465,871
Deferred Revenue$2,226,252$2,493,745▲ $267,493
Grants Payable$972,445$796,121▼ $176,324
Escrow Account Liability$486,567$481,584▼ $4,983
Total Liabilities$87,690,448$95,739,966▲ $8,049,518
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$161,274,388$162,230,284▲ $955,896
Net Assets With Donor Restrictions$61,880,819$64,333,186▲ $2,452,367
Total Net Assets Fund Balance$223,155,207$226,563,470▲ $3,408,263
Total Liabilities and Net Assets / Fund Balance$310,845,655$322,303,436▲ $11,457,781

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$115,036,077$179,790,085$294,826,162
Equipment$7,293,636$81,124,283$88,417,919
Other Land Buildings$5,801,697-$5,801,697
Leasehold Improvements$1,172,022$1,699,169$2,871,191
Land$2,724,531-$2,724,531
Other Assets Org$3,590,908--
Other Securities$33,634--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$126,601,786$1,551,733▲ $11,399,568$5,596,643$132,301,599
2022$127,595,825$1,569,908▲ $4,658,586$5,712,474$126,601,786
2021$139,640,207$3,207,786▼ $7,660,388$6,310,205$127,595,825
2020$130,311,919$1,178,445▲ $17,215,584$8,296,050$139,640,207
2019$138,452,932$958,727▼ $1,537,303$5,490,665$130,311,919
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kim S PhippsPresidentFT$351,754$291,718$643,472
Gary Paul NowickiVP Finance aFT$224,902$16,053$240,955
Gary Paul NowickiVP Finance and Plan-$200,667$73,034$240,955
Amanda a CoffeyVP HrFT$152,945$36,622$200,853
John a ChopkaVP EnrollmenFT$153,913$34,383$188,296
John a ChopkaVP Enrollment-$151,735$51,530$188,296
Robert C PepperAsst to PresFT$138,184$47,617$185,801
Robert C PepperAsst to Pres Prtrshp-$133,766$19,573$185,801
Alison NobleInterim ProvFT$166,087$17,343$183,430
Alison NobleInterim Provost-$165,997$30,760$183,430
Kathrynne G ShaferVP OperationFT$150,415$29,941$180,356
Kathrynne G ShaferVP Operations-$150,019$14,089$180,356
Jon StuckeyVP AdvancemeFT$161,884$13,409$175,293
Jon StuckeyVP Advancement-$153,934$26,854$175,293
Karl BergmannDirector GraFT$154,362$18,934$173,296
Karl BergmannDirector Grad Pt-$152,942$13,813$173,296

Highest Paid Contractors

ContractorServicesLocationCompensation
Pyramid Construction ServicesConstruction840 N FRONT ST, Wormleysburg, PA 17043-1024$2,063,880
Witmer Restoration LLCConstruction1003 CORNERSTONE DRIVE, Mount Joy, PA 17552$655,248
Derck Edson Associates LLCArchitect33 SOUTH BROAD STREET, Lititz, PA 17543$416,483
Edwin L Heim CompanyConstruction1918 GREENWOOD ST, Harrisburg, PA 17104$298,241
Wolf's Bus Lines INCBus Transport200 OLD US ROUTE 15, York Springs, PA 17372$259,906
Revenue and Support

Revenue Composition

Contributions and Grants
$7,141,088
Program Service Revenue
$131,714,659
Investment Income
$8,964,880
Other Revenue
$1,844,814
All Other Contributions
$5,581,526
Change in Net Assets
$-2,151,065

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$153,916Stock Exchange
Other Non Cash Contri Table3$7,170Comparable Sales
Art Historical Treasures1$2,000Comparable Sales
Other Non Cash Contri Table1$680Comparable Sales
Total Noncash Contributions10$163,766-

Audited Revenue Reconciliation

Revenue per Audited Statements
$149,717,930
Revenue Not Reported on Financial Statements
$-52,489
Revenue Not Reported on Form 990
$-41,436,797
Other Revenue Adjustments
$-52,489
Total Revenue per Audited Statements
$108,281,133
Total Revenue per Form 990
$149,665,441
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$63,493,658
Grants and Similar Amounts Paid$46,386,483
Other Expenses$41,936,365
Total Fundraising Expense$1,704,921
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$45,739,454--$45,739,454
Other Salaries and Wages$37,097,040$6,415,331$887,425$44,399,796
Other Employee Benefits$9,714,377$2,679,708$148,186$12,542,271
Depreciation Depletion$9,846,765$1,348,515-$11,195,280
Occupancy$5,917,908$228,555$19,427$6,165,890
Fees for Services Other$3,718,734-$14,570$3,733,304
Travel$3,146,593$439,473$135,442$3,721,508
Payroll Taxes$2,633,889$534,644$67,850$3,236,383
Office Expenses$2,247,352$319,393$73,700$2,640,445
Pension Plan Contributions$1,899,784$462,622$47,900$2,410,306
Interest$1,449,476$610,209-$2,059,685
Advertising$1,367,086$13,300-$1,380,386
Information Technology$101,375$1,213,917$20,701$1,335,993
Insurance$84,790$1,116,417-$1,201,207
Current Officers, Directors, Trustees, and Key Employees$108,047$543,788$253,067$904,902
All Other Expenses$521,736$313,147$901$835,784
Other Expenses$408,971$328,207$19,214$737,178
Fees for Service Investment Mgmnt Fees-$676,051-$676,051
Conferences and Meetings$400,642$203,639$16,538$620,819
Foreign Grants$580,620--$580,620
Fees for Services Accounting-$98,733-$98,733
Grants to Domestic Orgs$66,409--$66,409
Fees for Services Legal-$60,871-$60,871
Royalties$13,211$5,096-$18,307
Fees for Services Lobbying-$4,266-$4,266
Total Functional Expenses$132,495,392$17,616,193$1,704,921$151,816,506

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$151,816,506
Total Expenses per Audited Statements$104,872,870
Expenses per Audited Statements$104,820,381
Expenses Not Reported on Financial Statements$46,996,125
Other Expense Adjustments$46,996,125
Expenses Not Reported on Form 990$52,489
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Upper Allen Twp Fire DepartmentMechanicsburg, PA501c3General Operations$12,500
Living & Learning EducationMoses Lake, WA501c3General Operations$7,545

International Summary

Employees
1
Spending
$2,091,693

International Compliance

Foreign grant records maintained
Yes
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
EuropeProgram ServicesStudy Abroad Sch Aid--$369,331
EuropeProgram ServicesIntl Cultural Course--$326,872
Sub-saharan AfricaProgram ServicesService Trip--$242,521
Central America and the CaribbeanProgram ServicesService Trip-1$204,366
EuropeProgram ServicesIbi-academic--$203,826
Sub-saharan AfricaProgram ServicesIntl Cultural Course--$198,462
East Asia and the PacificProgram ServicesStudy Abroad Sch Aid--$122,096
Central America and the CaribbeanProgram ServicesIntl Cultural Course--$88,700
South AsiaProgram ServicesIbi-academic--$74,586
EuropeProgram ServicesService Trip--$73,383
Sub-saharan AfricaProgram ServicesStudy Abroad Sch Aid--$51,110
East Asia and the PacificProgram ServicesOverseas Admissions--$42,739
South AmericaProgram ServicesStudy Abroad Sch Aid--$38,083
South AsiaProgram ServicesService Trip--$20,827
EuropeProgram ServicesFaculty Development--$7,890
South AmericaProgram ServicesOverseas Admissions--$5,257
East Asia and the PacificProgram ServicesFaculty Development--$4,837
Sub-saharan AfricaProgram ServicesFaculty Development--$3,162
South AmericaProgram ServicesService Trip--$2,898
Middle East and North AfricaProgram ServicesService Trip--$2,706
South AsiaProgram ServicesFaculty Development--$2,352
EuropeProgram ServicesDevelopment--$1,951
East Asia and the PacificProgram ServicesMusical Performance--$1,226
North AmericaProgram ServicesOverseas Admissions--$1,043
Central America and the CaribbeanProgram ServicesOverseas Admissions--$696
Central America and the CaribbeanProgram ServicesProgram Evaluation--$399
North AmericaProgram ServicesFaculty Development--$374
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$28,898
Fundraising Gross Income$20,760
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outings$66,424$20,760$6,802$13,958
Total Events$66,424$20,760$28,898$-8,138
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Todd Witmer Officer Witmer GrpTrusteeConstruction ServiceNo$599,938
Larry Bashore Officer Edwin HeimTrusteeConstruction ServiceNo$139,164
D Kelly PhippsSpouse of PresCompensationNo$82,225
Messiah EmployeeChild of TrusteCompensationNo$69,489
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$3,568,312
Annuities Payable$3,527,503
Other Liabilities$2,753,209
Student Deposits$1,455,349

Bond Issues

BondIssuerIssuedIssue PricePurpose
BAicup Financing Program-ser 2016 002016-05-12$16,327,132Proceeds of this issue were used to finance (i) certain costs of the construction, renovation and eq
AAicup Financing Program-ser 2024 Ww2024-04-30$12,238,783Proceeds of this issue were used to finance (i) refunding of all outstanding authority multi-mode re
AAicup Financing Program-ser 2015 Nn2015-09-10$11,227,238Proceeds of this issue were used to finance certain costs of (i) the conversion to natural gas as th
DAicup Financing Program-ser 2020 Ss2020-08-11$7,239,932Proceeds of this issue were used, together with other available funds, to finance the costs of a pro
CAicup Financing Program-ser 2018 Qq2018-06-28$6,057,533Proceeds of this issue were used to (i) certain renovations to witmer student residence, (ii) a port

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$16,327,132$4,570,875-$326,542
A$12,238,783--$244,776
A$11,227,238$1,754,085-$224,544
D$7,239,932--$82,790
C$6,057,533--$118,518

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
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
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Information provided by respective departments and reviewed by management for completeness and accuracy is used to compile form 990. The university engages an external accounting firm on an annual basis to review the form. The tax return is made available to all trustees. Trustees are given an opportunity to ask questions and receive clarifications before the return is filed.

Form 990, Page 6, Part VI, Line 12C

The university monitors and enforces compliance with its conflict of interest policy through an annual disclosure process. Each trustee and officer of messiah university completes a disclosure statement which certifies that they have reviewed the university's conflict of interest policy and discloses personal, familial, and/or business relationships that may in fact or appearance give rise to a conflict of interest. If an actual, potential or apparent conflict arises between the annual filings of the disclosure statements the trustee or officer is required to promptly and fully disclose the potential conflict to the chairperson of the board. Each actual or potential conflict is addressed on a case-by-case basis by the chairperson in consultation with the assurance committee. The chairperson and assurance committee shall determine if the payments to be made are fair and reasonable, or if otherwise required by the bylaws and if deemed advisable, refer the transaction to a vote of the board of trustees which authorizes the contract or other transaction.

Form 990, Page 6, Part VI, Line 15A

The executive committee of the board of trustees reviews the president's performance and recommends a compensation package to the board of trustees for approval. To assess reasonableness of compensation, the university participates in executive and leadership compensation surveys as well as other general compensation surveys. Participating in the survey provides access to comparative data which is used to determine a comparative median and compensation range. Compensation decisions are reflected in the president's employment agreement.

Form 990, Page 6, Part VI, Line 15B

The president reviews performance and approves compensation packages for the provost and vice presidents. To assess reasonableness of compensation, the university participates in executive and leadership compensation surveys as well as other general compensation surveys. Participating in the survey provides access to comparative data which is used to determine a comparative median and compensation range. Compensation decisions are reflected in salary letters for officers and employees.

Form 990, Page 6, Part VI, Line 19

Messiah university makes its bylaws, conflicts of interest policy and financial statements available to the public via its website. Additional governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Messiah University
EIN
23-1352661
Phone
7177662511
Address
1 UNIVERSITY AVENUE, MECHANICSBURG, PA 17055

Signing Officer

Name
Gary Paul Nowicki
Title
VP Finance and Plan
Phone
7177662511
Signed
2025-05-06

Organization Details

Principal Officer
Kim S Phipps
Formed
1909
Legal Domicile
Pa
Voting Board Members
31
Independent Board Members
25
Employees
2,905
Volunteers
320
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Messiah university is a nationally ranked, private christian university with a student body of over 3,200 undergraduate and graduate students. Messiah's graduate students pursue degrees in 17 graduate degree and 18 certification programs. Undergraduate students pursue degrees and certifications in over 85 majors, inclusive of teacher certification programs, with greater than 60 concentrations, 75 plus minors and multiple certificate programs. Messiah's holistic educational model of integrating faith into every part of the university experience is essential to developing students' intellect, character, and faith in preparation to better serve their church and community. Messiah's mission as a christian university contributes to a common good rooted in a christ-centered commitment to the dignity, welfare and human flourishing of all of our neighbors. Rooted in its christian identity, messiah educates its students to become leaders in their community and the world by working for justice, serving the poor, and assisting the needy. Messiah students are meaningful members of their local and global communities both during and after their university experience. Messiah university is an important contributor and has been nationally recognized for its commitment to service learning, community service and civic engagement. Messiah university is directly and indirectly responsible for a diverse array of economic activity within pennsylvania. This activity results directly from messiah's promise of helping students to "see anew"- through transformation and reconciliation- by viewing themselves, their faith, their careers, and the world in a whole new light. Messiah university educates, conducts research and provides access to relevant training opportunities. Messiah is involved in community service outreach programs, service missions and numerous international study experiences. Students, faculty and staff work with community-based partners in local, national and international settings to address community needs, to provide holistic learning opportunities and to encourage students toward an ethic of discipleship, service and civic engagement.

Form 990, Part XI, Line 9

Unrealized gain/loss cgas & trusts 464,848 chg value ben int perp trusts 202,688 chg value split interest -450,460 total 217,076

Financial Statement Notes

Schedule D, Page 1, Part III, Line 1A

Certain natural history, artwork and other collections are maintained by the university. As permitted by generally accepted accounting principles, the university has not capitalized its donated collections as assets within the financial statements.

Schedule D, Page 2, Part III, Line 4

In addition to promoting an engaging campus community, natural history, artwork and other collections are maintained as an educational resource for students and for public display.

Schedule D, Page 2, Part IV, Line 2B

Funds are held in custody for students and employees for advance purchase of id card declining balance accounts to be used toward future dining and merchandise purchases. Funds are also held in various charitable trusts for beneficiaries.

Schedule D, Page 2, Part V, Line 4

The university uses endowment funds to manage long-term gifts according to donor intent. In accordance with pennsylvania law a certain percentage of the endowment is spent per year. Program services, operations and scholarships are funded through the investment income generated by the endowment.

Schedule D, Page 3, Part X

The university qualifies as a tax-exempt, not-for-profit organization under section 501(c)(3) of the internal revenue code. Accordingly, there is no provision for federal or state income taxes. The university accounts for uncertainties in income taxes in accordance with authoritative guidance, which prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. Management determined there were no tax uncertainties that met the recognition threshold at june 30, 2024 and 2023. The university's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses.

Schedule D, Page 4, Part XI, Line 2D

Unrealized gain/loss cgas & trusts 464,848 chg value ben interest perpetual trusts 202,688 chg value split interest -450,460 investment expenses net w/in investment income -676,051 financial aid presented as contra rev -46,320,074

Schedule D, Page 4, Part XI, Line 4B

Rental expenses -23,591 fundraising event expenses -28,898

Schedule D, Page 4, Part XII, Line 2D

Fundraising event expenses 28,898 rental expense 23,591

Schedule D, Page 4, Part XII, Line 4B

Financial aid 46,320,074 investment expenses net w/in investment income 676,051

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IRS990/Desc0MESSIAH UNIVERSITY IS A NATIONALLY RANKED, PRIVATE CHRISTIAN UNIVERSITY WITH A STUDENT BODY OF OVER 3,200 UNDERGRADUATE AND GRADUATE STUDENTS. MESSIAH'S GRADUATE STUDENTS PURSUE DEGREES IN 17 GRADUATE DEGREE AND 18 CERTIFICATION PROGRAMS. UNDERGRADUATE STUDENTS PURSUE DEGREES AND CERTIFICATIONS IN OVER 85 MAJORS, INCLUSIVE OF TEACHER CERTIFICATION PROGRAMS, WITH GREATER THAN 60 CONCENTRATIONS, 75 PLUS MINORS AND MULTIPLE CERTIFICATE PROGRAMS. MESSIAH'S HOLISTIC EDUCATIONAL MODEL OF INTEGRATING FAITH INTO EVERY PART OF THE UNIVERSITY EXPERIENCE IS ESSENTIAL TO DEVELOPING STUDENTS' INTELLECT, CHARACTER, AND FAITH IN PREPARATION TO BETTER SERVE THEIR CHURCH AND COMMUNITY. MESSIAH'S MISSION AS A CHRISTIAN UNIVERSITY CONTRIBUTES TO A COMMON GOOD ROOTED IN A CHRIST-CENTERED COMMITMENT TO THE DIGNITY, WELFARE AND HUMAN FLOURISHING OF ALL OF OUR NEIGHBORS. ROOTED IN ITS CHRISTIAN IDENTITY, MESSIAH EDUCATES ITS STUDENTS TO BECOME LEADERS IN THEIR COMMUNITY AND THE WORLD BY WORKING FOR JUSTICE, SERVING THE POOR, AND ASSISTING THE NEEDY. MESSIAH STUDENTS ARE MEANINGFUL MEMBERS OF THEIR LOCAL AND GLOBAL COMMUNITIES BOTH DURING AND AFTER THEIR UNIVERSITY EXPERIENCE. MESSIAH UNIVERSITY IS AN IMPORTANT CONTRIBUTOR AND HAS BEEN NATIONALLY RECOGNIZED FOR ITS COMMITMENT TO SERVICE LEARNING, COMMUNITY SERVICE AND CIVIC ENGAGEMENT. MESSIAH UNIVERSITY IS DIRECTLY AND INDIRECTLY RESPONSIBLE FOR A DIVERSE ARRAY OF ECONOMIC ACTIVITY WITHIN PENNSYLVANIA. THIS ACTIVITY RESULTS DIRECTLY FROM MESSIAH'S PROMISE OF HELPING STUDENTS TO "SEE ANEW"- THROUGH TRANSFORMATION AND RECONCILIATION- BY VIEWING THEMSELVES, THEIR FAITH, THEIR CAREERS, AND THE WORLD IN A WHOLE NEW LIGHT. MESSIAH UNIVERSITY EDUCATES, CONDUCTS RESEARCH AND PROVIDES ACCESS TO RELEVANT TRAINING OPPORTUNITIES. MESSIAH IS INVOLVED IN COMMUNITY SERVICE OUTREACH PROGRAMS, SERVICE MISSIONS AND NUMEROUS INTERNATIONAL STUDY EXPERIENCES. STUDENTS, FACULTY AND STAFF WORK WITH COMMUNITY-BASED PARTNERS IN LOCAL, NATIONAL AND INTERNATIONAL SETTINGS TO ADDRESS COMMUNITY NEEDS, TO PROVIDE HOLISTIC LEARNING OPPORTUNITIES AND TO ENCOURAGE STUDENTS TOWARD AN ETHIC OF DISCIPLESHIP, SERVICE AND CIVIC ENGAGEMENT.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt390
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP FINANCE A
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP HR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP ENROLLMEN
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASST TO PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt5INTERIM PROV
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP OPERATION
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP ADVANCEME
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR GRA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$322$95.7$227$150$152$2.15
2023Summary only. Only limited summary data is available for this year.$311$87.7$223$144$149$4.41
2022Summary only. Only limited summary data is available for this year.$315$89.6$226$151$146$4.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$337$96.0$241$139$144$5.10
2020Summary only. Only limited summary data is available for this year.$322$87.9$234$139$142$3.58
2019Summary only. Only limited summary data is available for this year.$331$85.8$245$142$146$3.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$340$90.2$250$151$143$7.67
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$330$86.4$244$143$137$6.05
2016Detailed filing. Detailed filing data is available for this year.$329$91.1$238$133$133$0.09
2015Detailed filing. Detailed filing data is available for this year.$311$66.5$244$128$129$0.47
2014Summary only. Only limited summary data is available for this year.$320$69.9$250$126$126$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$302$67.5$235$121
2012Summary only. Only limited summary data is available for this year.$300$72.5$227$117$116$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$307$72.8$234$113
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$284$79.3$205$108