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        <TitleTxt>SECRETARY, T</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY J SCHIANO</PersonNm>
        <TitleTxt>TREASURER, T</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BARBARA A AVERY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHERRIE BAILEY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LARRY BASHORE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WENDY L COLE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LINDA D EREMITA</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD L GODSHALL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY H HAHN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT HEINTZELMAN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RIM HINCKLEY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOACHIM J HUERTER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH JONES</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>J GARY LANGMUIR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GARRET W LARSEN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES A MARTIN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KENNETH V MORELAND</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RODNEY L MUSSER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EDWARD P NEVIN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GEORGE A PARMER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LINDA R PHEASANT</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALAN ROBINSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW SAMUEL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EUNICE F STEINBRECHER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JESSICA D THOMAS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KIMBERLY C THORNBURY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN C WAGNER JR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JERRY WENGER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TODD M WITMER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>1765174</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>114714</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>340349</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>49</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>EDWIN L HEIM COMPANY</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1918 GREENWOOD ST</AddressLine1Txt>
            <AddressLine2Txt>BOX 2247</AddressLine2Txt>
            <CityNm>HARRISBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17105</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>762451</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>WOLF'S BUS LINES INC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>200 OLD US ROUTE 15</AddressLine1Txt>
            <CityNm>YORK SPRINGS</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17372</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>BUS TRANSPORT</ServicesDesc>
        <CompensationAmt>276246</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>PYRAMID CONSTRUCTION SERVICES</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>840 N FRONT ST</AddressLine1Txt>
            <CityNm>WORMLEYSBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>170431024</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>266366</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>TIMELYCARE</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1315 S ADAMS STREET</AddressLine1Txt>
            <CityNm>FORT WORTH</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>76104</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>HEALTHCARE</ServicesDesc>
        <CompensationAmt>216450</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>AINSWORTH INC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>203 LYNNDALE COURT</AddressLine1Txt>
            <CityNm>MECHANICSBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17050</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>HVAC SERVICE</ServicesDesc>
        <CompensationAmt>202709</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>13</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>34725</FundraisingAmt>
      <GovernmentGrantsAmt>2352369</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>7699545</AllOtherContributionsAmt>
      <NoncashContributionsAmt>110377</NoncashContributionsAmt>
      <TotalContributionsAmt>10086639</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION &amp; FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>103780351</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>103780351</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ROOM &amp; BOARD</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>19521229</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>19521229</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REGISTRATION &amp; OTHER FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>2318413</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2318413</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>AUXILIARY ENTERPRISES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>1777942</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1777942</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>127397935</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>6142466</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>26460</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>6116006</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>113348</TotalRevenueColumnAmt>
        <ExclusionAmt>113348</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <GrossRentsGrp>
        <RealAmt>76248</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>1171</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>75077</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>75077</TotalRevenueColumnAmt>
        <ExclusionAmt>75077</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>66086595</SecuritiesAmt>
        <OtherAmt>50517</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>67164737</SecuritiesAmt>
        <OtherAmt>48543</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-1078142</SecuritiesAmt>
        <OtherAmt>1974</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-1076168</TotalRevenueColumnAmt>
        <ExclusionAmt>-1076168</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>10631</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>34725</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>33405</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-22774</TotalRevenueColumnAmt>
        <ExclusionAmt>-22774</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>CATERING &amp; CONF/HOSPITALITY</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>524511</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>524511</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>EARNED DISCOUNTS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>435242</TotalRevenueColumnAmt>
        <ExclusionAmt>435242</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>FUNDRAISING SALES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>164618</TotalRevenueColumnAmt>
        <ExclusionAmt>164618</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>558227</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>87996</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>470231</ExclusionAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>1682598</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>144399121</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>127397935</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>638967</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>6275580</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>49923</TotalAmt>
        <ProgramServicesAmt>49923</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>43689991</TotalAmt>
        <ProgramServicesAmt>43689991</ProgramServicesAmt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 1, PART III, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART III, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>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 UNCERTAINITIES THAT MET THE RECOGNITION THRESHOLD AT JUNE 30, 2023 AND 2022. THE UNIVERSITY'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES.</ExplanationTxt>
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        <ExplanationTxt>FINANCIAL AID PRESENTED AS CONTRA REV -44,144,875 UNREALIZED GAIN/LOSS CGAS &amp; TRUSTS 353,979 INVESTMENT EXPENSES NET W/IN INVESTMENT INCOME -840,035 CHG VALUE BEN INTEREST PERPETUAL TRUSTS 103,663 CHG VALUE SPLIT INTEREST -402,254</ExplanationTxt>
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      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
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        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 5, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE F, PART I, LINE 1 - SIGNIFICANT ACTIVITIES WHICH ARE SEPARATELY BUDGETED AND NON-US EXPENSES DIRECTLY INCURRED BY THE UNIVERSITY ARE LISTED WITHIN SCHEDULE F. THE UNIVERSITY ALSO PARTICIPATES WITH OTHER ORGANIZATIONS TO PROVIDE SERVICE LEARNING AND SPORTS MISSION OPPORTUNITIES TO STUDENTS. LOCATIONS VARY YEAR TO YEAR AND ACTIVITIES CAN BE FOUND IN LOCATIONS IN CENTRAL AMERICA AND THE CARIBBEAN, EAST ASIA AND THE PACIFIC, EUROPE, THE MIDDLE EAST AND NORTH AFRICA, NORTH AMERICA, SOUTH AMERICA, SOUTH ASIA AND SUB SAHARAN AFRICA. SCHEDULE F, PART I, LINE 2 - STUDENT FINANCIAL NEED IS SUBSTANTIATED BASED ON INFORMATION PROVIDED IN THE FREE APPLICATION FOR FEDERAL STUDENT AID - FAFSA. ADDITIONALLY, SOME AID IS GIVEN BASED ON HIGH SCHOOL GPA OR STANDARDIZED TEST(SAT OR ACT)SCORES. TITLE IV FUNDS ARE HANDLED IN ACCORDANCE WITH APPLICABLE PROVISIONS. THE FINANCIAL AID PROGRAM IS AUDITED IN COMPLIANCE WITH THE FEDERAL OMB A-133 GUIDELINES AND NO DEFICIENCIES WERE FOUND DURING THE TIME PERIOD COVERED BY THIS FILING. FINANCIAL AID AWARDS RESULT IN A REDUCTION TO THE TUITION CHARGE. FINANCIAL AID AWARDED FOR FY23 WAS 44,144,875. SCHEDULE F, PART III, LINE 7 - ACCRUAL METHOD IS USED TO ACCOUNT FOR THE CASH ASSISTANCE FOR MEDICAL EXPENSES. AMOUNT OF AWARD IN FY23 WAS 6,000 ON THE FINANCIAL STATEMENTS. THE NUMBER OF RECIPIENTS WAS 1.</ExplanationTxt>
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        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2014 T1 PROCEEDS OF THIS ISSUE WERE USED TO FINANCE CERTAIN COSTS OF RENOVATIONS AND IMPROVEMENTS TO AN ACADEMIC BUILDING IN ORDER TO ACCOMMODATE THE EXPANSION OF THE ENGINEERING PROGRAMS; CONSTRUCTION AND INSTALLATION OF OTHER MISCELLANEOUS CAPITAL IMPROVEMENTS TO EXISTING FACILITIES AND ACQUISITION OF CAPITAL EQUIPMENT FOR USE IN OR IN CONNECTION WITH CAMPUS FACILITIES; AND PAYMENT OF CERTAIN COSTS OF ISSUING THE BONDS. ISSUE PROCEEDS INCLUDES A PREMIUM OF 244,305.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2015 NN1 PROCEEDS OF THIS ISSUE WERE USED TO FINANCE CERTAIN COSTS OF (I) THE CONVERSION TO NATURAL GAS AS THE PRIMARY ENERGY SOURCE FOR CAMPUS, (II) CERTAIN LEASEHOLD IMPROVEMENTS TO A FACILITY WHICH WILL HOLD THE COLLEGE'S GRADUATE OCCUPATIONAL AND PHYSICAL THERAPY PROGRAMS AND PURCHASE AND INSTALLATION OF FURNISHINGS FOR SUCH PROGRAMS, (III) MISCELLANEOUS CAPITAL EXPENDITURES ON CAMPUS, (IV) AND THE PAYMENT OF CERTAIN COSTS OF ISSUING THE BONDS. ISSUE PROCEEDS ARE NET OF A 157,762 DISCOUNT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2016 001 PROCEEDS OF THIS ISSUE WERE USED TO FINANCE (I) CERTAIN COSTS OF THE CONSTRUCTION, RENOVATION AND EQUIPPING OF ADDITIONS TO FITNESS FACILITIES LOCATED ON CAMPUS, (II) MISCELLANEOUS CAPITAL PROJECTS ON CAMPUS, (III) AND PAYMENT OF CERTAIN COSTS OF ISSUING THE BONDS. ISSUANCE PROCEEDS ARE NET OF 327,868 DISCOUNT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2018 QQ2 PROCEEDS OF THIS ISSUE WERE USED TO (I) CERTAIN RENOVATIONS TO WITMER STUDENT RESIDENCE, (II) A PORTION OF THE COST OF CONSTRUCTION AND EQUIPPING OF A NEW WELCOME AND ADMISSIONS CENTER, (III) MISCELLANEOUS CAPITAL EXPENDITURES ON THE COLLEGE'S CAMPUS, (IV) PAYING CAPITALIZED INTEREST ON THE BONDS, AND (V) THE PAYMENT OF CERTAIN COSTS OF ISSUING THE BONDS. ISSUANCE PROCEEDS INCLUDES A PREMIUM OF 557,533.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2015 NN1 11/01/22</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2016 001 11/01/22</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2018 QQ2 05/01/23</ExplanationTxt>
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      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>AICUP FINANCING PROGRAM-SER 2020 SS</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>CUMBERLAND CO MUNICIPAL AUTHORITY</BusinessNameLine2Txt>
        </IssuerName>
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        <CUSIPNum>230614PQ6</CUSIPNum>
        <BondIssuedDt>2020-08-11</BondIssuedDt>
        <IssuePriceAmt>7239932</IssuePriceAmt>
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      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <TotalProceedsAmt>7239932</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>82790</IssuanceCostsFromProceedsAmt>
        <CapitalExpendituresAmt>5403057</CapitalExpendituresAmt>
        <OtherSpentProceedsAmt>1754085</OtherSpentProceedsAmt>
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        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
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        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
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        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
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        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
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        <BondReferenceCd>A</BondReferenceCd>
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        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2020 SS2 PROCEEDS OF THIS ISSUE WERE USED, TOGETHER WITH OTHER AVAILABLE FUNDS, TO FINANCE THE COSTS OF A PROJECT (THE "SERIES 2020 SS2 PROJECT") FOR THE BENEFIT OF THE BORROWER CONSISTING OF (I) A PORTION OF THE COST OF CONSTRUCTION AND EQUIPPING OF A NEW WELCOME AND ADMISSIONS CENTER, (II) MISCELLANEOUS CAPITAL EXPENDITURES ON CAMPUS, (III) THE CURRENT REFUNDING OF A PORTION OF THE OUTSTANDING PENNSYLVANIA HIGHER EDUCATIONAL FACILITIES AUTHORITY REVENUE BONDS (AICUP FINANCING PROGRAM MESSIAH COLLEGE PROJECT) SERIES 2012 LL3 (THE "REFUNDED 2012 BONDS"), AND (IV) THE PAYMENT OF CERTAIN COSTS OF ISSUING THE BONDS. ISSUANCE PROCEEDS ARE NET OF A 175,068 DISCOUNT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2020 SS2 11/01/22</ExplanationTxt>
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    <IRS990ScheduleL documentId="RetDoc11">
      <GrntAsstBnftInterestedPrsnGrp>
        <CashGrantAmt>34000</CashGrantAmt>
        <TypeOfAssistanceTxt>SCHOLARSHIPS</TypeOfAssistanceTxt>
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      <BusTrInvolveInterestedPrsnGrp>
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          <PersonNm>D KELLY PHIPPS</PersonNm>
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        <RelationshipDescriptionTxt>SPOUSE OF PRES</RelationshipDescriptionTxt>
        <TransactionAmt>114714</TransactionAmt>
        <TransactionDesc>COMPENSATION RIDER M</TransactionDesc>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>D KELLY PHIPPS</PersonNm>
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        <RelationshipDescriptionTxt>SPOUSE OF PRES</RelationshipDescriptionTxt>
        <TransactionAmt>81261</TransactionAmt>
        <TransactionDesc>COMPENSATION MESSIA</TransactionDesc>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>MESSIAH EMPLOYEE</PersonNm>
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        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>BEVERLY GOODLING</PersonNm>
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        <RelationshipDescriptionTxt>SPOUSE OF INTPE</RelationshipDescriptionTxt>
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        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>LARRY BASHORE, TRUSTEE, IS AN OFFICER OF THE EDWARD L. HEIM COMPANY AND A BOARD MEMBER. ALL TRANSACTIONS WITH MESSIAH UNIVERSITY WERE AT ARM'S LENGTH. KIM S. PHIPPS AND D. KELLY PHIPPS HAVE A FAMILY RELATIONSHIP. KIM S. PHIPPS DOES NOT SUPERVISE D. KELLY PHIPPS AND DOES NOT MAKE DECISIONS ON HIS COMPENSATION. TRUSTEE, AND DAUGHTER OF TRUSTEE HAVE A FAMILY RELATIONSHIP. TRUSTEE DOES NOT SUPERVISE DAUGHTER AND DOES NOT MAKE DECISIONS ON HER COMPENSATION. BARRY GOODLING AND BEVERLY GOODLING HAVE A FAMILY RELATIONSHIP. BARRY GOODLING DOES NOT SUPERVISE BEVERLY GOODLING AND DOES NOT MAKE DECISIONS ON HER COMPENSATION. RIDER MUSSER DEVELOPMENT LLC IS A FOR PROFIT CORPORATION WHOSE MISSION IS TO DEVELOP REAL ESTATE TO GENERATE A RECURRING STREAM OF INCOME FOR THE UNIVERSITYS ENDOWMENT THATS NOT DEPENDENT ON TUITION. THE RIDER MUSSER DEVELOMENT LLC APARTMENTS AT OAKWOOD HILLS SEAMLESSLY BLEND COMFORT, CONVENIENCE, AND THE BEAUTY OF NATURE. RIDER MUSSER DEVELOPMENT LLC IS PRESENTED IN THE UNIVERSITY'S FINANCIAL STATEMENTS AS ONE OF ITS REAL ESTATE RELATED INVESTMENTS. NOTE THAT MESSIAH UNIVERSITY'S FISCAL YEAR END IS 6/30 AND RIDER MUSSER DEVELOPMENT LLC'S FISCAL YEAR END IS 12/31. THE UNIVERSITY'S INVESTMENT IN RIDER MUSSER DEVELOPMENT LLC WAS APPROVED BY THE UNIVERSITY'S BOARD OF TRUSTEES AND IS A SEPARATE ENTITY WHICH SEEKS TO MAINTAIN AN ARMS LENGTH RELATIONSHIP WITH THE UNIVERSITY. RIDER MUSSER DEVELOPMENT LLC IS GOVERNED BY A JOINT RESOLUTION AND OPERATING AGREEMENT WHICH DELEGATES POWERS OF MESSIAH UNIVERSITY TO AN INDEPENDENT BOARD OF DIRECTORS AS ALLOWED UNDER PENNSYLVANIA LAW.</ExplanationTxt>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
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        <ContributionCnt>6</ContributionCnt>
        <NoncashContributionsRptF990Amt>52476</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>STOCK EXCHANGE</MethodOfDeterminingRevenuesTxt>
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      <SecurPrtnrshpTrustIntrstsGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>833</NoncashContributionsRptF990Amt>
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      </SecurPrtnrshpTrustIntrstsGrp>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
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        <Desc>SERVICES</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>680</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COMPARABLE SALES</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>EQUIPMENT</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>638</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COMPARABLE SALES</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <Form8283ReceivedCnt>2</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
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        <FormAndLineReferenceDesc>SCHEDULE M, PAGE 1, PART I, LINE 32B</FormAndLineReferenceDesc>
        <ExplanationTxt>YES, A THIRD-PARTY APPRAISER IS USED FOR CERTAIN SIGNIFICANT DONATIONS SUCH AS PROPERTY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE M, PAGE 2, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE M, PART I - COLUMN (B) REFLECTS NUMBER OF CONTRIBUTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>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 15 GRADUATE DEGREE AND 20 CERTIFICATION PROGRAMS. UNDERGRADUATE STUDENTS PURSUE DEGREES AND CERTIFICATIONS IN OVER 80 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>KIM S. PHIPPS D. KELLY PHIPPS FAMILY RELATIONSHIP</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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 NO LESS THAN A BI-ANNUAL BASIS TO REVIEW THE FORM. A COMMITTEE OF THE BOARD OF TRUSTEES MEETS AND REVIEWS AN ELECTRONIC COPY OF THE TAX RETURN BEFORE THE RETURN IS FILED. TRUSTEES ARE PROVIDED AN OPPORTUNITY TO ASK QUESTIONS AND RECEIVE CLARIFICATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>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 AND FAIR MARKET VALUES FOR THE HIGHER EDUCATION INDUSTRY WHICH IS USED TO DETERMINE A COMPARATIVE MEDIAN AND COMPENSATION RANGE. COMPENSATION DECISIONS ARE REFLECTED IN THE PRESIDENT'S EMPLOYMENT AGREEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 17</FormAndLineReferenceDesc>
        <ExplanationTxt>WASHINGTON, WISCONSIN, WEST VIRGINIA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN/LOSS CGAS &amp; TRUSTS 353,979 CHG VALUE BEN INT PERP TRUSTS 103,663 CHG VALUE SPLIT INTEREST -402,254 TOTAL 55,388</ExplanationTxt>
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          <BusinessNameLine1Txt>CHARITABLE UNITRUSTS (14)</BusinessNameLine1Txt>
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        <EntityTypeTxt>TRUST</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>113894</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>4619454</ShareOfEOYAssetsAmt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RIDER MUSSER DEVELOPMENT LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>275 CUMBERLAND PARKWAY 221</AddressLine1Txt>
          <CityNm>MECHANICSBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17055</ZIPCd>
        </USAddress>
        <EIN>465723360</EIN>
        <PrimaryActivitiesTxt>REALESTATE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MESSIAH</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>UNIVERSITY</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ShareOfEOYAssetsAmt>11478405</ShareOfEOYAssetsAmt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>true</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SEE SCHEDULE R PART VII STMT 1</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>225000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>RIDER MUSSER DEVELOPMENT LLC METHOD OF DETERMINING AMOUNT INVOLVED: CASH LISTED AT COST - AMOUNT INCLUDED AS INVESTMENT ON BALANCE SHEET.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
