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        <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>LISA GLEZER</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>CHUCK HOOBER</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>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>TIFFANY STUCKEY</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>1858402</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>313350</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>46</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <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>2063880</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>WITMER RESTORATION LLC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1003 CORNERSTONE DRIVE</AddressLine1Txt>
            <CityNm>MOUNT JOY</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17552</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>655248</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>DERCK EDSON ASSOCIATES LLC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>33 SOUTH BROAD STREET</AddressLine1Txt>
            <CityNm>LITITZ</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17543</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ARCHITECT</ServicesDesc>
        <CompensationAmt>416483</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>EDWIN L HEIM COMPANY</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1918 GREENWOOD ST</AddressLine1Txt>
            <CityNm>HARRISBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17104</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>298241</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>259906</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>16</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>45664</FundraisingAmt>
      <GovernmentGrantsAmt>1513898</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>5581526</AllOtherContributionsAmt>
      <NoncashContributionsAmt>163766</NoncashContributionsAmt>
      <TotalContributionsAmt>7141088</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION &amp; FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>106513294</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>106513294</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ROOM &amp; BOARD</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>20221445</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>20221445</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>AUXILIARY ENTERPRISES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>2491712</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2491712</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REGISTRATION &amp; OTHER FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>2488208</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2488208</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>131714659</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>6362466</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>6063</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>6356403</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>106400</TotalRevenueColumnAmt>
        <ExclusionAmt>106400</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <GrossRentsGrp>
        <RealAmt>82673</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>23591</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>59082</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>59082</TotalRevenueColumnAmt>
        <ExclusionAmt>59082</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>126350460</SecuritiesAmt>
        <OtherAmt>45073</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>123777610</SecuritiesAmt>
        <OtherAmt>15509</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>2572850</SecuritiesAmt>
        <OtherAmt>29564</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>2602414</TotalRevenueColumnAmt>
        <ExclusionAmt>2602414</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>20760</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>45664</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>28898</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-8138</TotalRevenueColumnAmt>
        <ExclusionAmt>-8138</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>EARNED DISCOUNTS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>519680</TotalRevenueColumnAmt>
        <ExclusionAmt>519680</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MESSIAH PRESS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>384131</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>384131</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>CATERING &amp; CONF/HOSPITALITY</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>230328</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>230328</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>553331</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>2523</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>550808</ExclusionAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>1687470</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>149665441</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>131714659</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>623045</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>10186649</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>66409</TotalAmt>
        <ProgramServicesAmt>66409</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>45739454</TotalAmt>
        <ProgramServicesAmt>45739454</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>580620</TotalAmt>
        <ProgramServicesAmt>580620</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>904902</TotalAmt>
        <ProgramServicesAmt>108047</ProgramServicesAmt>
        <ManagementAndGeneralAmt>543788</ManagementAndGeneralAmt>
        <FundraisingAmt>253067</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>44399796</TotalAmt>
        <ProgramServicesAmt>37097040</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6415331</ManagementAndGeneralAmt>
        <FundraisingAmt>887425</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>2410306</TotalAmt>
        <ProgramServicesAmt>1899784</ProgramServicesAmt>
        <ManagementAndGeneralAmt>462622</ManagementAndGeneralAmt>
        <FundraisingAmt>47900</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>12542271</TotalAmt>
        <ProgramServicesAmt>9714377</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2679708</ManagementAndGeneralAmt>
        <FundraisingAmt>148186</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
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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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        <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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        <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 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.</ExplanationTxt>
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          <AddressLine1Txt>104 GETTYSBURG PIKE</AddressLine1Txt>
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          <AddressLine1Txt>81 PELICAN PLACE</AddressLine1Txt>
          <CityNm>MOSES LAKE</CityNm>
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        <ExplanationTxt>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. STUDENT FINANCIAL AID IS TREATED AS A REDUCTION TO TUITION. 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.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <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 2015 NN1 11/01/23</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2016 001 11/01/23</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2018 QQ2 05/01/24</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2020 SS2 11/01/23</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleK documentId="RetDoc10">
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>AICUP FINANCING PROGRAM-SER 2024 WW</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>CUMBERLAND CO MUNICIPAL AUTHORITY</BusinessNameLine2Txt>
        </IssuerName>
        <BondIssuerEIN>232002197</BondIssuerEIN>
        <CUSIPNum>230614ST7</CUSIPNum>
        <BondIssuedDt>2024-04-30</BondIssuedDt>
        <IssuePriceAmt>12238783</IssuePriceAmt>
        <PurposeDesc>PROCEEDS OF THIS ISSUE WERE USED TO FINANCE (I) REFUNDING OF ALL OUTSTANDING AUTHORITY MULTI-MODE RE</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <TotalProceedsAmt>12238783</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>244776</IssuanceCostsFromProceedsAmt>
        <CapitalExpendituresAmt>267179</CapitalExpendituresAmt>
        <OtherSpentProceedsAmt>4570875</OtherSpentProceedsAmt>
        <UnspentAmt>7155953</UnspentAmt>
        <SubstantialCompletionYr>2025</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>true</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>false</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>true</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2024 WW1 PROCEEDS OF THIS ISSUE WERE USED TO FINANCE (I) REFUNDING OF ALL OUTSTANDING AUTHORITY MULTI-MODE REVENUE BONDS (AICUP FINANCING PROGRAM - MESSIAH COLLEGE PROJECT), SERIES 2014 T1 (THE "2014 BONDS"); AND WILL BE USED TO FINANCE (II) THE PAYMENT OF CERTAIN COSTS FOR (A)THE CONSTRUCTION, RENOVATION AND EQUIPPING OF CAMPUS RESIDENCE HALLS, (B)CONSTRUCTION, RENOVATION AND UPGRADE TO A CAMPUS PARKING LOT, (C)IMPROVEMENTS TO LIGHTING SYSTEMS IN AN ACADEMIC BUILDING AND (D)ADDITIONAL MISCELLANEOUS CAMPUS CAPITAL EXPENDITURES, (III) PAYMENT OF CERTAIN COSTS OF ISSUING THE BONDS. ISSUANCE PROCEEDS ARE NET OF 496,217 DISCOUNT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="RetDoc11">
      <GrntAsstBnftInterestedPrsnGrp>
        <CashGrantAmt>39295</CashGrantAmt>
        <TypeOfAssistanceTxt>SCHOLARSHIPS</TypeOfAssistanceTxt>
        <AssistancePurposeTxt>FINANCIAL AID</AssistancePurposeTxt>
      </GrntAsstBnftInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>TODD WITMER OFFICER WITMER GRP</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>TRUSTEE</RelationshipDescriptionTxt>
        <TransactionAmt>599938</TransactionAmt>
        <TransactionDesc>CONSTRUCTION SERVICE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>LARRY BASHORE OFFICER EDWIN HEIM</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>TRUSTEE</RelationshipDescriptionTxt>
        <TransactionAmt>139164</TransactionAmt>
        <TransactionDesc>CONSTRUCTION SERVICE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>D KELLY PHIPPS</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SPOUSE OF PRES</RelationshipDescriptionTxt>
        <TransactionAmt>82225</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>MESSIAH EMPLOYEE</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>CHILD OF TRUSTE</RelationshipDescriptionTxt>
        <TransactionAmt>69489</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>TODD WITMER, TRUSTEE, IS AN OFFICER OF THE WITMER GROUP AND A BOARD MEMBER. ALL TRANSACTIONS WITH MESSIAH UNIVERSITY WERE AT ARM'S LENGTH. 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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc12">
      <ArtHistoricalTreasuresGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>2000</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COMPARABLE SALES</MethodOfDeterminingRevenuesTxt>
      </ArtHistoricalTreasuresGrp>
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>5</ContributionCnt>
        <NoncashContributionsRptF990Amt>153916</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>STOCK EXCHANGE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>SERVICES</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>680</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COMPARABLE SALES</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>EQUIPMENT</Desc>
        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>7170</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COMPARABLE SALES</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>true</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <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>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE M, PAGE 2, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE M, PART I - COLUMN (B) REFLECTS NUMBER OF CONTRIBUTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc13">
      <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 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.</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 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.</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 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 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 464,848 CHG VALUE BEN INT PERP TRUSTS 202,688 CHG VALUE SPLIT INTEREST -450,460 TOTAL 217,076</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CHARITABLE UNITRUSTS (14)</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>MESSIAH UNIVERSITY</BusinessNameLine2Txt>
        </RelatedOrganizationName>
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          <AddressLine1Txt>1 UNIVERSITY AVE</AddressLine1Txt>
          <CityNm>MECHANICSBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17055</ZIPCd>
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        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>TRUST</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>131169</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>4864457</ShareOfEOYAssetsAmt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <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>
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        <EIN>465723360</EIN>
        <PrimaryActivitiesTxt>REALESTATE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
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          <BusinessNameLine1Txt>MESSIAH</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>UNIVERSITY</BusinessNameLine2Txt>
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        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ShareOfEOYAssetsAmt>10877596</ShareOfEOYAssetsAmt>
        <OwnershipPct>1.00000</OwnershipPct>
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      <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>
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          <BusinessNameLine1Txt>SEE SCHEDULE R PART VII STMT 1</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>125000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
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        <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>
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