2024-05-15T10:27:21-05:00 2023-06-30 050568611 SALMON SIMS THOMAS & ASSOCIATES PLLC 12720 HILLCREST ROAD SUITE 500 DALLAS TX 752302039 990 2022-07-01 431633187 MESSENGER COLLEGE MESS 8175545950 PO BOX 1207 EULESS TX 760391207 ANGELA HEPPNER VP BUSINESS AFFAIRS 8175545950 2024-05-15 1 ANGELA HEPPNER 999009999 1 RYAN T SCHILHAB P01259865 9723921143 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANGELA HEPPNER PO BOX 1207 EULESS TX 760391207 696130 0 X WWW.MESSENGERCOLLEGE.EDU X 1987 TX DEGREES IN CHRISTIAN MINISTRY - PASTORAL MINISTRY, CHRISTIAN MINISTRY, INTERCULTURAL MINISTRY, AND COUNSELING. 15 14 21 19 0 0 271382 218948 374961 375578 39909 61153 3253 36762 689505 692441 45071 46750 0 0 397561 390879 0 0 2608 282577 300097 725209 737726 -35704 -45285 2810556 2779904 46733 61366 2763823 2718538 DEGREES IN CHRISTIAN MINISTRY - PASTORAL MINISTRY, CHRISTIAN MINISTRY, INTERCULTURAL MINISTRY, AND COUNSELING. 0 0 362596 46750 413829 MESSENGER COLLEGE IS A CHURCH AFFILIATED COLLEGE OFFERING DEGREES IN CHRISTIAN MINISTRY - PASTORAL MINISTRY, CHRISTIAN MINISTRY, INTERCULTURAL MINISTRY, AND COUNSELING. 362596 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X ANGELA HEPPNER 8145545950 2701 BROWN TRAIL STE 408 BEDFORD TX 76021 WAYMAN MING JR CHAIRMAN/DIRECTOR 3.00 X X 0 0 0 DAN COLEMAN SECRETARY/DIRECTOR 2.00 X X 0 0 0 JAMES RAYBURN PRESIDENT/DIRECTOR 40.00 X X 50033 0 0 CHAD BOWMAN DIRECTOR 1.00 X 0 0 0 PAULA CARRICO DIRECTOR 1.00 X 0 0 0 LONNIE COX DIRECTOR 1.00 X 0 0 0 BETSY GONZALEZ DIRECTOR 1.00 X 0 0 0 ANDY HUNT DIRECTOR 1.00 X 0 0 0 ROBERT JAYNE DIRECTOR 1.00 X 0 0 0 VIRGIL KINCAID DIRECTOR 1.00 X 0 0 0 RANDY LAWRENCE DIRECTOR 1.00 X 0 0 0 JAMES MILLER DIRECTOR 1.00 X 0 0 0 RONALD MINOR DIRECTOR 1.00 X 0 0 0 MATTHEW MOORHEAD DIRECTOR 1.00 X 0 0 0 TERESA ROBERTS DIRECTOR 1.00 X 0 0 0 CANDACE SCALF VP OF ACADEMIC AFFAIRS 40.00 X 47514 0 19062 ANGELA HEPPNER VP OF BUSINESS AFFAIRS 40.00 X 47851 0 18499 145398 0 37561 0 0 0 0 0 19780 199168 218948 TUITION AND FEES 611710 375578 375578 375578 61153 61153 2200 19780 3689 -1489 -1489 INSURANCE 900003 27353 27353 FINANCIAL AID 900003 6351 6351 MISCELLANEOUS 900003 2324 2324 2223 2223 38251 692441 413829 0 59664 46750 46750 202137 130421 71716 160419 103504 56915 1350 871 479 3473 2241 1232 23500 15162 8338 17000 17000 2882 1859 1023 5437 5437 42041 19532 21285 1224 7452 5142 926 1384 125338 125338 42686 42686 20147 20147 FINANCIAL AID 15605 15605 LIBRARY 10780 10780 STUDENT SERVICES 7360 7360 EDUCATIONAL EXPENSE 3369 3369 737726 362596 372522 2608 26282 338719 1114712 791724 1103 1515 7910 9748 1570095 780525 823733 789570 824851 837406 11965 11222 2810556 2779904 43973 58484 2760 2882 46733 61366 X 1928543 1844227 835280 874311 2763823 2718538 2810556 2779904 -45285 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 824851 12580 34303 22925 11378 837431 798879 25972 33606 31731 1875 824851 789454 9425 32950 32950 798879 779334 10120 29327 28675 652 789454 775051 4283 22475 22475 779334 1.00000 0 0 155365 155365 316677 87325 229352 480959 146961 333998 462167 395000 67167 154927 151239 3688 789570 X 884003 191562 191562 692441 0 692441 929288 191562 191562 737726 0 737726 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS OF $837,431 ARE RESTRICTED TO PROVIDE SCHOLARSHIPS FOR FUTURE STUDENTS AND SUPPORT THE MISSION OF THE INSTITUTION THROUGH INSTITUTIONAL SUPPORT. PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC TOPIC 740-10, ACCOUNTING FOR INCOME TAXES, WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE STATEMENT OF ACTIVITIES OR ACCRUED IN THE STATEMENT OF FINANCIAL POSITION. FEDERAL AND STATE TAX RETURNS OF THE ENTITY ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE'S RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN THE COLLEGE HANDBOOK, WHICH IS ALSO ONLINE. SCHEDULE E, PART I, LINE 6 MESSENGER COLLEGE RECEIVES MONEY FROM TITLE IV FUNDING THAT IS GIVEN TO STUDENTS AND FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS FOR QUALIFYING STUDENTS FOR TUITION AND FEES. GOLF TOURNAMENT 21980 19780 2200 214 2952 523 21980 19780 2200 214 2952 523 3689 -1489 1 FINANCIAL AID SCHOLARSHIPS 24 46750 N/A PART I, LINE 2: FINANCIAL AID IS AWARDED BY FINANCIAL PROFESSIONAL IN ACCORDANCE WITH COLLEGE POLICIES. FORM 990, PART VI, SECTION A, LINE 2 JAMES RAYBURN AND CANDACE SCALF HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE BY-LAWS WERE REVISED IN MAY 2023 TO AUTHORIZE THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS TO APPROVE FIDUCIARY AND NON-FIDUCIARY SPENDING UP TO $25,000 ANNUALLY. THE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, CHAIRMAN OF THE BOARD OF GOVERNORS, AND SECRETARY OF THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PRESIDENT'S CABINET AND THEN DISTRIBUTED TO THE BOARD OF GOVERNORS BEFORE THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF GOVERNORS IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY AND DISCLOSE ANY POTENTIAL CONFLICTS TO THE OTHER MEMBERS OF THE BOARD, AS WELL AS THE ADMINISTRATION OF THE COLLEGE. THE ADMINISTRATION ALSO MONITORS THE LIST OF FACULTY AND STAFF TO ENSURE THE ONLY PAID MEMBER OF THE BOARD OF GOVERNORS WITH VOTING PRIVILEGES IS THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.