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        <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>K DONEEN DOURTE</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>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>JOACHIM 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>STEVEN D MYERS</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>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>CRAIG E SIDER ENDED 31825</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>1922001</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>269027</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>62</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>R S MOWERY SONS</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1000 BENT CREEK BLVD</AddressLine1Txt>
            <CityNm>MECHANICSBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17050</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>4564500</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>JEM GROUP LLC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>214 SENATE AVE SUITE 302</AddressLine1Txt>
            <CityNm>CAMP HILL</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17011</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>2553692</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>L R FOUR ROOFING CO INC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>454 RAILROAD AVENUE</AddressLine1Txt>
            <CityNm>CAMP HILL</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17011</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>848071</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>740408</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>383886</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>12</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>39137</FundraisingAmt>
      <GovernmentGrantsAmt>1307572</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>8141401</AllOtherContributionsAmt>
      <NoncashContributionsAmt>267412</NoncashContributionsAmt>
      <TotalContributionsAmt>9488110</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION &amp; FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>107770631</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>107770631</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ROOM &amp; BOARD</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>20534881</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>20534881</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REGISTRATION &amp; OTHER FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>2780426</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2780426</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>AUXILIARY ENTERPRISES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>2368427</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2368427</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>133454365</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>6382637</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>9981</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>6372656</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>226124</TotalRevenueColumnAmt>
        <ExclusionAmt>226124</ExclusionAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>106035</TotalRevenueColumnAmt>
        <ExclusionAmt>106035</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <GrossRentsGrp>
        <RealAmt>77307</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>30258</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>47049</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>47049</TotalRevenueColumnAmt>
        <ExclusionAmt>47049</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>85185005</SecuritiesAmt>
        <OtherAmt>69715</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>81337971</SecuritiesAmt>
        <OtherAmt>9857</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>3847034</SecuritiesAmt>
        <OtherAmt>59858</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>3906892</TotalRevenueColumnAmt>
        <ExclusionAmt>3906892</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>17620</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>39137</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>25679</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-8059</TotalRevenueColumnAmt>
        <ExclusionAmt>-8059</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>MESSIAH PRESS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>426631</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>426631</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>EARNED DISCOUNTS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>334977</TotalRevenueColumnAmt>
        <ExclusionAmt>334977</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>RECOVERY OF LOST FEES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>268718</TotalRevenueColumnAmt>
        <ExclusionAmt>268718</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>790594</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>249031</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>541563</ExclusionAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>1820920</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>155424073</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>133454365</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>685643</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>11795955</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>48281</TotalAmt>
        <ProgramServicesAmt>48281</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>48424073</TotalAmt>
        <ProgramServicesAmt>48424073</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>400064</TotalAmt>
        <ProgramServicesAmt>400064</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>930393</TotalAmt>
        <ProgramServicesAmt>110208</ProgramServicesAmt>
        <ManagementAndGeneralAmt>556761</ManagementAndGeneralAmt>
        <FundraisingAmt>263424</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>45979108</TotalAmt>
        <ProgramServicesAmt>38703904</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6469824</ManagementAndGeneralAmt>
        <FundraisingAmt>805380</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>2395562</TotalAmt>
        <ProgramServicesAmt>1907257</ProgramServicesAmt>
        <ManagementAndGeneralAmt>445400</ManagementAndGeneralAmt>
        <FundraisingAmt>42905</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>12592741</TotalAmt>
        <ProgramServicesAmt>10309235</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2130727</ManagementAndGeneralAmt>
        <FundraisingAmt>152779</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>3346161</TotalAmt>
        <ProgramServicesAmt>2745913</ProgramServicesAmt>
        <ManagementAndGeneralAmt>538060</ManagementAndGeneralAmt>
        <FundraisingAmt>62188</FundraisingAmt>
      </PayrollTaxesGrp>
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      <OtherRevenuesNotIncludedAmt>-55937</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>-55937</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>155424073</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>107485725</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>55937</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>55937</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>107429788</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>49544567</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>49544567</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>156974355</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <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>
      </SupplementalInformationDetail>
      <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>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART IV, LINE 2B</FormAndLineReferenceDesc>
        <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>
      </SupplementalInformationDetail>
      <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>
      </SupplementalInformationDetail>
      <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 UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT JUNE 30, 2025 AND 2024. 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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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN/LOSS CGAS &amp; TRUSTS 251,649 CHG VALUE BEN INTEREST PERPETUAL TRUSTS 237,965 CHG VALUE SPLIT INTEREST -396,397 INVESTMENT EXPENSES NET W/IN INVESTMENT INCOME -725,430 FINANCIAL AID PRESENTED AS CONTRA REV -48,819,137</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>RENTAL EXPENSES -30,258 FUNDRAISING EVENT EXPENSES -25,679</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EVENT EXPENSES 25,679 RENTAL EXPENSE 30,258</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL AID 48,819,137 INVESTMENT EXPENSES NET W/IN INVESTMENT INCOME 725,430</ExplanationTxt>
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    </IRS990ScheduleD>
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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>RACIALLY NON-DISCRIMINATORY POLICY IS PUBLICIZED DURING THE PERIOD OF SOLICITATION FOR STUDENTS IN THE NEWSPAPER AND DESCRIBED IN UNDERGRADUATE AND GRADUATE CATALOGUES, BROCHURES, AND MULTIPLE WEBSITES FOR STUDENT ADMISSIONS, PROGRAMS, AND SCHOLARSHIPS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>FEDERAL FUNDS ARE PRIMARILY RECEIVED FOR STUDENT FINANCIAL AID INCLUDING PROGRAMS SUCH AS THE FEDERAL PELL GRANT, FSEOG, WORK STUDY, NURSING LOAN AND DIRECT LOAN PROGRAMS.</ExplanationTxt>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
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        <RegionTxt>EUROPE</RegionTxt>
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        <SpecificServicesProvidedTxt>INTL CULTURAL COURSE</SpecificServicesProvidedTxt>
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      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>STUDY ABROAD SCH AID</SpecificServicesProvidedTxt>
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      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SERVICE TRIP</SpecificServicesProvidedTxt>
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      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>IBI-ACADEMIC</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>20920</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>FACULTY DEVELOPMENT</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>10974</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>PROGRAM EVALUATION</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>1391</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>DEVELOPMENT</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>144</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>STU TEACHER TRAINING</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>100</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>MIDDLE EAST AND NORTH AFRICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>OVERSEAS ADMISSIONS</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>911</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>MIDDLE EAST AND NORTH AFRICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SERVICE TRIP</SpecificServicesProvidedTxt>
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      </AccountActivitiesOutsideUSGrp>
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        <RegionTxt>NORTH AMERICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
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      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SOUTH AMERICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SERVICE TRIP</SpecificServicesProvidedTxt>
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      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SOUTH AMERICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>STUDY ABROAD SCH AID</SpecificServicesProvidedTxt>
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      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SOUTH AMERICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>OTHER ASSISTANCE</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>PROGRAM SUPPORT</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>5000</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SOUTH ASIA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>FACULTY DEVELOPMENT</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>1317</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SERVICE TRIP</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>176462</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>INTL CULTURAL COURSE</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>151157</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>STUDY ABROAD SCH AID</SpecificServicesProvidedTxt>
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      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>FACULTY DEVELOPMENT</SpecificServicesProvidedTxt>
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      <AccountActivitiesOutsideUSGrp>
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      <TotalSpentAmt>1459773</TotalSpentAmt>
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        <TypeOfAssistanceTxt>FINANCIAL AID</TypeOfAssistanceTxt>
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        <RecipientCnt>7</RecipientCnt>
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      </ForeignIndividualsGrantsGrp>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>FINANCIAL AID</TypeOfAssistanceTxt>
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        <RecipientCnt>17</RecipientCnt>
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        <MannerOfCashDisbursementTxt>TUITION REDUCTN</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>FINANCIAL AID</TypeOfAssistanceTxt>
        <RegionTxt>SOUTH AMERICA</RegionTxt>
        <RecipientCnt>3</RecipientCnt>
        <CashGrantAmt>42101</CashGrantAmt>
        <MannerOfCashDisbursementTxt>TUITION REDUCTN</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>FINANCIAL AID</TypeOfAssistanceTxt>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>13499</CashGrantAmt>
        <MannerOfCashDisbursementTxt>TUITION REDUCTN</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>CENTRAL AMERICA AND THE CARIBBEAN 106,005 0 CENTRAL AMERICA AND THE CARIBBEAN 522 0 EAST ASIA AND THE PACIFIC 84,809 0 EAST ASIA AND THE PACIFIC 39,497 0 EAST ASIA AND THE PACIFIC 1,497 0 EUROPE 458,344 0 EUROPE 254,655 0 EUROPE 35,501 0 EUROPE 20,920 0 EUROPE 10,974 0 EUROPE 1,391 0 EUROPE 144 0 EUROPE 100 0 MIDDLE EAST AND NORTH AFRICA 911 0 MIDDLE EAST AND NORTH AFRICA 677 0 NORTH AMERICA 396 0 SOUTH AMERICA 50,873 0 SOUTH AMERICA 42,101 0 SOUTH AMERICA 5,000 0 SOUTH ASIA 1,317 0 SUB-SAHARAN AFRICA 176,462 0 SUB-SAHARAN AFRICA 151,157 0 SUB-SAHARAN AFRICA 13,499 0 SUB-SAHARAN AFRICA 2,494 0 SUB-SAHARAN AFRICA 527 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <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 TO INDIVIDUALS LOCATED OUTSIDE THE U.S. FOR FY25 WAS 395,064.</ExplanationTxt>
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        <Event1Nm>GOLF OUTINGS</Event1Nm>
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        <CharitableContriEvent1Amt>39137</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>17620</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>10594</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>11254</FoodAndBeverageEvent1Amt>
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        <GrossRevenueTotalEventsAmt>17620</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>10594</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>11254</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3831</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>25679</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-8059</NetIncomeSummaryAmt>
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    </IRS990ScheduleG>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>UPPER ALLEN TWP FIRE DEPARTMENT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>104 GETTYSBURG PIKE</AddressLine1Txt>
          <CityNm>MECHANICSBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17055</ZIPCd>
        </USAddress>
        <RecipientEIN>237315164</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>12500</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL OPERATIONS</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>STUDENT FINANCIAL AID</GrantTypeTxt>
        <RecipientCnt>2268</RecipientCnt>
        <CashGrantAmt>48424073</CashGrantAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDS ARE PROVIDED TO LOCAL NON-PROFIT ORGANIZATIONS AS A GESTURE OF GOOD WILL BY THE ORGANIZATION AND THE ORGANIZATION DOES NOT DO ADDITIONAL MONITORING ONCE THE FUNDS ARE DISBURSED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <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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        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <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>
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        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2015 NN1 11/01/24</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2016 001 11/01/24</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2018 QQ2 05/01/25</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>AICUP FINANCING PROGRAM-SER 2020 SS2 11/01/24</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>3449285</CapitalExpendituresAmt>
        <OtherSpentProceedsAmt>4570875</OtherSpentProceedsAmt>
        <UnspentAmt>3973847</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>2250</CashGrantAmt>
        <TypeOfAssistanceTxt>SCHOLARSHIP</TypeOfAssistanceTxt>
        <AssistancePurposeTxt>FINANCIAL AID</AssistancePurposeTxt>
      </GrntAsstBnftInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>D KELLY PHIPPS</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SPOUSE OF PRES</RelationshipDescriptionTxt>
        <TransactionAmt>82460</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>MESSIAH EMPLOYEE</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>CHILD OF TRUSTE</RelationshipDescriptionTxt>
        <TransactionAmt>77817</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>BRYCE ALLEN</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>CHILD OF VP</RelationshipDescriptionTxt>
        <TransactionAmt>60606</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>LONETTE ALLEN</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SPOUSE OF VP</RelationshipDescriptionTxt>
        <TransactionAmt>35490</TransactionAmt>
        <TransactionDesc>COMPENSATION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>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. TODD ALLEN AND BRYCE ALLEN HAVE A FAMILY RELATIONSHIP. TODD ALLEN DOES NOT SUPERVISE BRYCE ALLEN AND DOES NOT MAKE DECISIONS ON HIS COMPENSATION. TODD ALLEN AND LONETTE ALLEN HAVE A FAMILY RELATIONSHIP. TODD ALLEN DOES NOT SUPERVISE LONETTE ALLEN AND DOES NOT MAKE DECISIONS ON HER COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc12">
      <WorksOfArtGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>2410</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COST</MethodOfDeterminingRevenuesTxt>
      </WorksOfArtGrp>
      <CarsAndOtherVehiclesGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>67762</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COMPARABLE SALES</MethodOfDeterminingRevenuesTxt>
      </CarsAndOtherVehiclesGrp>
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>8</ContributionCnt>
        <NoncashContributionsRptF990Amt>193860</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>STOCK EXCHANGE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>EQUIPMENT</Desc>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>3380</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>PART I, COLUMN (B) REFLECTS NUMBER OF CONTRIBUTIONS.</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 3,300 UNDERGRADUATE AND GRADUATE STUDENTS. GRADUATE STUDENTS PURSUE ADVANCED DEGREES AND CERTIFICATIONS WITHIN A DISTINGUISHED PORTFOLIO OF PROGRAMS, WHILE UNDERGRADUATE STUDENTS ENGAGE IN A COMPREHENSIVE AND ACADEMICALLY RIGOROUS CURRICULUM ENCOMPASSING A BROAD ARRAY OF MAJORS, TEACHER CERTIFICATION PATHWAYS, SPECIALIZED CONCENTRATIONS, AN EXTENSIVE SELECTION OF MINORS, AND A ROBUST SUITE OF CERTIFICATE OFFERINGS. 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 UNIVERSITY 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 251,649 CHG VALUE BEN INT PERP TRUSTS 237,965 CHG VALUE SPLIT INTEREST -396,397 TOTAL 93,217</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc14">
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CHARITABLE UNITRUSTS (14)</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>MESSIAH UNIVERSITY</BusinessNameLine2Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1 UNIVERSITY AVE</AddressLine1Txt>
          <CityNm>MECHANICSBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17055</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>TRUST</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>TRUST</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>139255</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>5126591</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>
        <ShareOfTotalIncomeAmt>205000</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>2542349</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>true</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>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SEE SCHEDULE R PART VII STMT 1</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>F</TransactionTypeTxt>
        <InvolvedAmt>205000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SEE SCHEDULE R PART VII STMT 2</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>11180000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>APPRAISAL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>STATEMENT 1: RIDER MUSSER DEVELOPMENT LLC METHOD OF DETERMINING AMOUNT INVOLVED: CASH LISTED AT COST STATEMENT 2: RIDER MUSSER DEVELOPMENT LLC METHOD OF DETERMINING AMOUNT INVOLVED: APPRAISAL ON DECEMBER 19, 2024 RIDER MUSSER TRANSFERED FIVE PARCELS OF UNDEVELOPED LAND TO THE UNIVERSITY FOR NO CONSIDERATION. THE LAND WAS RECORDED AT THE APPRAISED VALUE BASED ON AN APPRAISAL FOR THE YEAR ENDED JUNE 30, 2025.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
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</Return>