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← MESSIAH UNIVERSITY

Form 990 for tax year 2022

Filed by MESSIAH UNIVERSITY.

Totals

Total revenue
$144,399,121
Total expenses
$148,812,684
Contributions and grants received
$10,086,639
Grants paid
$44,200,798
Program service revenue
$127,397,935
Investment income
$5,066,298
Other revenue
$1,848,249
Total assets, end of year
$310,845,655
Total liabilities, end of year
$87,690,448
Net assets or fund balances, end of year
$223,155,207
Program services expenses (Part IX)
$129,121,490
Management and general expenses
$17,720,044
Fundraising expenses
$1,971,150
Program service expenses (Part III)
$129,121,490

Program services were 86.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $34,725

  • 1e · Government grants (contributions)

    $2,352,369

  • 1f · All other contributions, gifts and grants

    $7,699,545

  • 1g · Noncash contributions included above

    $110,377

  • 2a · Program service revenue: TUITION & FEES

    total $103,780,351 · related or exempt $103,780,351

  • 2b · Program service revenue: ROOM & BOARD

    total $19,521,229 · related or exempt $19,521,229

  • 2c · Program service revenue: REGISTRATION & OTHER FEES

    total $2,318,413 · related or exempt $2,318,413

  • 2d · Program service revenue: AUXILIARY ENTERPRISES

    total $1,777,942 · related or exempt $1,777,942

  • 3 · Investment income

    total $6,142,466 · unrelated business $26,460 · excluded $6,116,006

  • 5 · Royalties

    total $113,348 · excluded $113,348

  • 6a · Gross rents

    real property $76,248

  • 6b · Less rental expenses

    real property $1,171

  • 6c · Rental income or loss

    real property $75,077

  • 6d · Net rental income or loss

    total $75,077 · excluded $75,077

  • 7a · Gross sales of assets other than inventory

    securities $66,086,595 · other assets $50,517

  • 7b · Less cost or other basis and sales expenses

    securities $67,164,737 · other assets $48,543

  • 7c · Gain or loss

    securities -$1,078,142 · other assets $1,974

  • 7d · Net gain or loss

    total -$1,076,168 · excluded -$1,076,168

  • 8a · Fundraising events: gross income

    $10,631

  • 8a · Fundraising events: contributions included on line 1c

    $34,725

  • 8b · Fundraising events: direct expenses

    $33,405

  • 8c · Net income from fundraising events

    total -$22,774 · excluded -$22,774

  • 11a · Other revenue: CATERING & CONF/HOSPITALITY

    total $524,511 · unrelated business $524,511

  • 11b · Other revenue: EARNED DISCOUNTS

    total $435,242 · excluded $435,242

  • 11c · Other revenue: FUNDRAISING SALES

    total $164,618 · excluded $164,618

  • 11d · All other revenue

    total $558,227 · unrelated business $87,996 · excluded $470,231

  • 11e · Other revenue, total

    $1,682,598

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $49,923 · program services $49,923

  • 2 · Grants to domestic individuals

    total $43,689,991 · program services $43,689,991

  • 3 · Grants to foreign organizations and individuals

    total $460,884 · program services $460,884

  • 5 · Compensation of officers, directors and key employees

    total $845,800 · program services $189,324 · management and general $401,640 · fundraising $254,836

  • 7 · Other salaries and wages

    total $43,976,114 · program services $36,037,138 · management and general $7,105,412 · fundraising $833,564

  • 8 · Pension plan contributions

    total $2,388,993 · program services $1,889,777 · management and general $451,896 · fundraising $47,320

  • 9 · Other employee benefits

    total $11,071,874 · program services $8,800,474 · management and general $2,119,641 · fundraising $151,759

  • 10 · Payroll taxes

    total $3,173,404 · program services $2,546,611 · management and general $562,476 · fundraising $64,317

  • 11b · Fees: legal

    total $109,311 · program services $11,095 · management and general $95,162 · fundraising $3,054

  • 11c · Fees: accounting

    total $101,768 · management and general $101,768

  • 11d · Fees: lobbying

    total $3,011 · management and general $3,011

  • 11f · Fees: investment management

    total $840,035 · management and general $840,035

  • 11g · Fees: other

    total $4,596,245 · program services $4,397,656 · fundraising $198,589

  • 12 · Advertising and promotion

    total $1,338,379 · program services $1,275,697 · management and general $62,078 · fundraising $604

  • 13 · Office expenses

    total $2,787,021 · program services $2,384,986 · management and general $297,861 · fundraising $104,174

  • 14 · Information technology

    total $1,310,929 · program services $70,551 · management and general $1,172,459 · fundraising $67,919

  • 15 · Royalties

    total $9,991 · program services $9,991

  • 16 · Occupancy

    total $6,523,583 · program services $6,056,996 · management and general $436,852 · fundraising $29,735

  • 17 · Travel

    total $3,368,541 · program services $2,789,950 · management and general $407,714 · fundraising $170,877

  • 19 · Conferences, conventions and meetings

    total $593,901 · program services $374,283 · management and general $199,215 · fundraising $20,403

  • 20 · Interest

    total $2,165,739 · program services $1,515,999 · management and general $649,740

  • 22 · Depreciation, depletion and amortization

    total $11,435,627 · program services $10,121,906 · management and general $1,313,721

  • 23 · Insurance

    total $1,138,084 · program services $163,632 · management and general $974,452

  • 24a · Other expenses: PURCHASES - FOOD

    total $3,720,420 · program services $3,717,201 · management and general $3,219

  • 24b · Other expenses: OFF CAMPUS PROGRAMS

    total $940,532 · program services $940,532

  • 24c · Other expenses: PURCHASES - GENERAL

    total $872,260 · program services $559,805 · management and general $312,455

  • 24d · Other expenses: ACCESS SUBSCRIPTIONS

    total $752,760 · program services $728,761 · fundraising $23,999

  • 24e · All other expenses

    total $547,564 · program services $338,327 · management and general $209,237

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $47,628 · end of year $50,148

  • 2 · Savings and temporary cash investments

    beginning of year $12,939,747 · end of year $4,827,291

  • 3 · Pledges and grants receivable

    beginning of year $3,495,585 · end of year $4,634,437

  • 4 · Accounts receivable

    beginning of year $5,090,026 · end of year $6,071,887

  • 8 · Inventories for sale or use

    beginning of year $826,409 · end of year $996,696

  • 9 · Prepaid expenses and deferred charges

    beginning of year $876,385 · end of year $917,666

  • 10a · Land, buildings and equipment: cost or other basis

    $385,187,436

  • 10b · Land, buildings and equipment: accumulated depreciation

    $251,524,484

  • 10c · Land, buildings and equipment, net

    beginning of year $140,175,133 · end of year $133,662,952

  • 11 · Investments: publicly traded securities

    beginning of year $113,690,000 · end of year $126,711,488

  • 12 · Investments: other securities

    beginning of year $22,950,295 · end of year $17,958,992

  • 13 · Investments: program-related

    beginning of year $1,163,192 · end of year $1,092,706

  • 15 · Other assets

    beginning of year $13,981,191 · end of year $13,921,392

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,319,852 · end of year $6,485,208

  • 18 · Grants payable

    beginning of year $1,130,785 · end of year $972,445

  • 19 · Deferred revenue

    beginning of year $1,788,626 · end of year $2,226,252

  • 20 · Tax-exempt bond liabilities

    beginning of year $46,133,546 · end of year $44,864,920

  • 21 · Escrow or custodial account liability

    beginning of year $353,228 · end of year $486,567

  • 23 · Secured mortgages and notes payable

    beginning of year $22,272,940 · end of year $21,528,370

  • 25 · Other liabilities

    beginning of year $11,648,520 · end of year $11,126,686

  • 27 · Net assets without donor restrictions

    beginning of year $166,378,586 · end of year $161,274,388

  • 28 · Net assets with donor restrictions

    beginning of year $59,209,508 · end of year $61,880,819

Mission and programs · 2022

Mission

THE MISSION OF MESSIAH UNIVERSITY IS TO EDUCATE MEN AND WOMEN TOWARD MATURITY OF INTELLECT, CHARACTER, AND CHRISTIAN FAITH IN PREPARATION FOR LIVES OF SERVICE, LEADERSHIP, AND RECONCILIATION IN CHURCH AND SOCIETY.

Activities or mission (Part I)

MESSIAH UNIVERSITY IS A CHRISTIAN UNIVERSITY OF THE LIBERAL AND APPLIED ARTS AND SCIENCES, OFFERING UNDERGRADUATE AND GRADUATE LEVEL PROGRAMS.

  • MESSIAH UNIVERSITY IS A NATIONALLY RANKED, PRIVATE CHRISTIAN UNIVERSITY WITH A STUDENT BODY OF OVER 3,200 UNDERGRADUATE AND GRADUATE STUDENTS. MESSIAH'S GRADUATE STUDENTS PURSUE DEGREES IN 15 GRADUATE DEGREE AND 20 CERTIFICATION PROGRAMS. UNDERGRADUATE STUDENTS PURSUE DEGREES AND CERTIFICATIONS IN OVER 80 MAJORS, INCLUSIVE OF TEACHER CERTIFICATION PROGRAMS, WITH GREATER THAN 60 CONCENTRATIONS, 75 PLUS MINORS AND MULTIPLE CERTIFICATE PROGRAMS. MESSIAH'S HOLISTIC EDUCATIONAL MODEL OF INTEGRATING FAITH INTO EVERY PART OF THE UNIVERSITY EXPERIENCE IS ESSENTIAL TO DEVELOPING STUDENTS' INTELLECT, CHARACTER, AND FAITH IN PREPARATION TO BETTER SERVE THEIR CHURCH AND COMMUNITY. MESSIAH'S MISSION AS A CHRISTIAN UNIVERSITY CONTRIBUTES TO A COMMON GOOD ROOTED IN A CHRIST-CENTERED COMMITMENT TO THE DIGNITY, WELFARE AND HUMAN FLOURISHING OF ALL OF OUR NEIGHBORS. ROOTED IN ITS CHRISTIAN IDENTITY, MESSIAH EDUCATES ITS STUDENTS TO BECOME LEADERS IN THEIR COMMUNITY AND THE WORLD BY WORKING FOR JUSTICE, SERVING THE POOR, AND ASSISTING THE NEEDY. MESSIAH STUDENTS ARE MEANINGFUL MEMBERS OF THEIR LOCAL AND GLOBAL COMMUNITIES BOTH DURING AND AFTER THEIR UNIVERSITY EXPERIENCE. MESSIAH UNIVERSITY IS AN IMPORTANT CONTRIBUTOR AND HAS BEEN NATIONALLY RECOGNIZED FOR ITS COMMITMENT TO SERVICE LEARNING, COMMUNITY SERVICE AND CIVIC ENGAGEMENT. MESSIAH UNIVERSITY IS DIRECTLY AND INDIRECTLY RESPONSIBLE FOR A DIVERSE ARRAY OF ECONOMIC ACTIVITY WITHIN PENNSYLVANIA. THIS ACTIVITY RESULTS DIRECTLY FROM MESSIAH'S PROMISE OF HELPING STUDENTS TO "SEE ANEW"- THROUGH TRANSFORMATION AND RECONCILIATION- BY VIEWING THEMSELVES, THEIR FAITH, THEIR CAREERS, AND THE WORLD IN A WHOLE NEW LIGHT. MESSIAH UNIVERSITY EDUCATES, CONDUCTS RESEARCH AND PROVIDES ACCESS TO RELEVANT TRAINING OPPORTUNITIES. MESSIAH IS INVOLVED IN COMMUNITY SERVICE OUTREACH PROGRAMS, SERVICE MISSIONS AND NUMEROUS INTERNATIONAL STUDY EXPERIENCES. STUDENTS, FACULTY AND STAFF WORK WITH COMMUNITY-BASED PARTNERS IN LOCAL, NATIONAL AND INTERNATIONAL SETTINGS TO ADDRESS COMMUNITY NEEDS, TO PROVIDE HOLISTIC LEARNING OPPORTUNITIES AND TO ENCOURAGE STUDENTS TOWARD AN ETHIC OF DISCIPLESHIP, SERVICE AND CIVIC ENGAGEMENT.

    Expenses $129,121,490 · Grants $44,200,798 · Revenue $127,397,935

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kim S Phipps

    PRESIDENT

    Total calculated
    $468,376
    From this org
    $380,761
    From related orgs
    $0
    Other
    $87,615
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $346,010
    Bonus
    not reported
    Other
    $34,751
    Deferred
    $24,400
    Nontaxable benefits
    $63,215
    Filer's total
    $468,376
  • Barry G Goodling Ended 123122

    VP ADVANCEME

    Total calculated
    $240,043
    From this org
    $202,553
    From related orgs
    $0
    Other
    $37,490
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,129
    Bonus
    not reported
    Other
    $34,424
    Deferred
    $14,387
    Nontaxable benefits
    $23,103
    Filer's total
    $240,043
  • D Kelly Phipps

    ADVISOR&RIDE

    Total calculated
    $225,734
    From this org
    $81,261
    From related orgs
    $114,714
    Other
    $29,759
    Hours/week
    30 + 10 related

    Schedule J breakdown matched by us

    Base
    $79,320 + $114,714 related
    Bonus
    not reported
    Other
    $1,941
    Deferred
    $6,691 + $11,471 related
    Nontaxable benefits
    $11,597
    Filer's total
    $99,549 + $126,185 related
  • Amanda A Coffey

    VP HR

    Total calculated
    $206,769
    From this org
    $154,624
    From related orgs
    $0
    Other
    $52,145
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,266
    Bonus
    not reported
    Other
    $3,358
    Deferred
    $12,260
    Nontaxable benefits
    $39,885
    Filer's total
    $206,769
  • Randall G Basinger

    SPECIAL ASST

    Total calculated
    $188,073
    From this org
    $168,238
    From related orgs
    $0
    Other
    $19,835
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $118,019
    Bonus
    not reported
    Other
    $50,219
    Deferred
    $7,997
    Nontaxable benefits
    $11,838
    Filer's total
    $188,073
  • Kathrynne G Shafer

    VP OPERATION

    Total calculated
    $183,887
    From this org
    $154,784
    From related orgs
    $0
    Other
    $29,103
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,406
    Bonus
    not reported
    Other
    $6,378
    Deferred
    $12,501
    Nontaxable benefits
    $16,602
    Filer's total
    $183,887
  • Karl Bergmann

    DIRECTOR GRA

    Total calculated
    $177,312
    From this org
    $158,035
    From related orgs
    $0
    Other
    $19,277
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,126
    Bonus
    not reported
    Other
    $6,909
    Deferred
    $12,260
    Nontaxable benefits
    $7,017
    Filer's total
    $177,312
  • Kristin M Hansen-Kieffer

    VICE PROVOST

    Total calculated
    $173,435
    From this org
    $153,485
    From related orgs
    $0
    Other
    $19,950
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,194
    Bonus
    not reported
    Other
    $3,291
    Deferred
    $12,171
    Nontaxable benefits
    $7,779
    Filer's total
    $173,435
  • David S Walker Ended 91522

    VP FINANCE A

    Total calculated
    $152,383
    From this org
    $121,051
    From related orgs
    $0
    Other
    $31,332
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $99,716
    Bonus
    not reported
    Other
    $21,335
    Deferred
    $7,715
    Nontaxable benefits
    $23,617
    Filer's total
    $152,383
  • Jon Stuckey

    ASSC VP FOR

    Total calculated
    $147,569
    From this org
    $136,393
    From related orgs
    $0
    Other
    $11,176
    Hours/week
    40
  • Gary Paul Nowicki Started 10122

    VP FINANCE A

    Total calculated
    $56,656
    From this org
    $53,989
    From related orgs
    $0
    Other
    $2,667
    Hours/week
    40
  • Craig E Sider

    CHAIR, TRUST

    Total calculated
    $0
    Hours/week
    2
  • Heidi G Bingaman

    VICE CHAIR,

    Total calculated
    $0
    Hours/week
    2
  • David H Millary

    SECRETARY, T

    Total calculated
    $0
    Hours/week
    2
  • Anthony J Schiano

    TREASURER, T

    Total calculated
    $0
    Hours/week
    2
  • Barbara A Avery

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Sherrie Bailey

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Larry Bashore

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Wendy L Cole

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Linda D Eremita

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Richard L Godshall

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Anthony H Hahn

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Scott Heintzelman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Rim Hinckley

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Joachim J Huerter

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Joseph Jones

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • J Gary Langmuir

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Garret W Larsen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • James A Martin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Kenneth V Moreland

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Rodney L Musser

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Edward P Nevin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • George A Parmer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Linda R Pheasant

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Alan Robinson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Andrew Samuel

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Eunice F Steinbrecher

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Jessica D Thomas

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Kimberly C Thornbury

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • John C Wagner Jr

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Jerry Wenger

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Todd M Witmer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1a · Housing allowance or residence for personal use
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 4
DAVID S. WALKER ENDED 9/15/22 4,000 0 0
SCHEDULE J, PART III
PART I, LINE 1A - FRINGE OR EXPENSE EXPLANATION THE PRESIDENT IS PROVIDED HOUSING AS A CONDITION OF EMPLOYMENT AT THE CONVENIENCE OF THE UNIVERSITY. THE COST OF HOUSING IS EXCLUDED FROM COMPENSATION UNDER IRC SECTION 119(D). MAINTENANCE, LANDSCAPING AND HOUSEKEEPING OF THIS UNIVERSITY OWNED PROPERTY IS PROVIDED BY THE UNIVERSITY CONSISTENT WITH ALL UNIVERSITY OWNED PROPERTY. PRIVATE CLUB DUES: THE UNIVERSITY PAYS FOR MEMBERSHIP DUES AT A CLUB FOR THE PRIMARY PURPOSE TO HOST UNIVERSITY BUSINESS GUESTS. COMPANION TRAVEL: COMPANION TRAVEL IS APPROVED ON A LIMITED BASIS. PAYMENT FOR COMPANION TRAVEL WITH NO PRIMARY BUSINESS PURPOSE IS CONSIDERED TAXABLE AND INCLUDED IN AN EMPLOYEE'S COMPENSATION. IN THE EVENT THE COMPANION IS AN EMPLOYEE AND/OR INVITED TO ACCOMPANY TRAVELING EMPLOYEE FOR THE PRIMARY BENEFIT OF THE UNIVERSITY, TRAVEL IS EXCLUDED FROM COMPENSATION. THE UNIVERSITY'S EXPENSE REIMBURESEMENT GUIDELINES FOR SUPPORTING DOCUMENTATION ARE FOLLOWED FOR COMPANION TRAVEL REIMBURSEMENT.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CHARITABLE UNITRUSTS (14) MESSIAH UNIVERSITY

    TRUST · TRUST · PA · share of income $113,894 · share of assets $4,619,454

  • RIDER MUSSER DEVELOPMENT LLC

    C CORP · REALESTATE · PA · 100% owned · share of assets $11,478,405 · controlled entity

    Directly controlled by MESSIAH UNIVERSITY

Provenance

Return type
form_990
Tax year
2022
Filed
30 April 2024
IRS schema version
2022v5.0
Source object
202441219349301134

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