2020-05-14T10:37:10-07:00 2019-06-30 990 2018-07-01 231352661 MESSIAH COLLEGE MESS 7177662511 One College Ave Suite 3010 Mechanicsburg PA 17055 DAVID WALKER VP FOR FINANCE/PLANNING 7177662511 2020-05-14 98.237.46.160 2018 2020-11-19 02:30:22Z Kim S Phipps One College Avenue Ste 3010 Mechanicsburg PA 17055 208638339 0 X http://www.messiah.edu X 1909 PA Messiah College is a Christian college of the liberal and applied arts and sciences, offering undergraduate and graduate level programs. 30 26 3370 200 159609 0 13625733 6562057 123543081 126811463 12853236 7870699 914548 1078517 150936598 142322736 40961047 41938177 0 0 62416563 63073417 0 0 2037966 39887925 40510269 143265535 145521863 7671063 -3199127 339936919 330760394 90209996 85809028 249726923 244951366 The mission of Messiah College 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. 0 0 128582447 41938177 104018860 Messiah College is a nationally ranked, private Christian college of liberal and applied arts and sciences. Messiah College provides residential undergraduate and online and nonresidential graduate education to approximately 3,200 students. The College conducts research on critical education issues, is involved in community service outreach programs, service missions and cross-cultural 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. We believe a better world is possible by equipping the next generation now with a space for real-world application of professional disciplines, Christian discipleship, and partnership with the poor. 0 0 0 128582447 1 1 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 0 1 0 1 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 1 1 1 0 0 1 163 0 3370 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 30 26 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 FL KY PA VA X X DAVID S WALKER CPA 7177662511 One College Ave Suite 3010 Mechanicsburg PA 17055 George A Parmer Chair, Board of Trustees 2 0 X X 0 0 0 Craig E Sider Vice Chair, Board of Trustees 2 0 X X 0 0 0 Heidi G Bingaman Secretary 2 0 X X 0 0 0 Rim A Hinckley Treasurer, Board of Trustees 2 0 X X 0 0 0 Barbara A Avery Trustee 2 0 X 0 0 0 Sherrie Bailey Trustee 2 0 X 0 0 0 Larry Bashore Trustee 2 0 X 0 0 0 Wendy L Cole Trustee 2 0 X 0 0 0 Linda D Eremita Trustee 2 0 X 0 0 0 Richard L Godshall Trustee 2 0 X 0 0 0 Anthony Hahn Trustee 2 0 X 0 0 0 Joachim J Huerter Trustee 2 2 X 0 0 0 Richard E Jordan II Trustee 2 0 X 0 0 0 J Gary Langmuir Trustee 2 0 X 0 0 0 Garret Larsen Trustee 2 0 X 0 0 0 Emerson L Lesher Trustee 2 0 X 0 0 0 James A Martin Trustee 2 0 X 0 0 0 Kenneth V Moreland Trustee 2 0 X 0 0 0 Barbara G Moses Trustee 2 0 X 0 0 0 Rodney L Musser Trustee 2 0 X 0 0 0 Edward Nevin Trustee 2 0 X 0 0 0 Linda R Pheasant Trustee 2 0 X 0 0 0 Marlin Riegsecker Trustee 2 0 X 0 0 0 Alan Robinson Trustee 2 0 X 0 0 0 Anthony J Schiano Trustee 2 0 X 0 0 0 Eunice F Steinbrecher Trustee 2 0 X 0 0 0 Kimberly C Thornbury Trustee 2 0 X 0 0 0 John C Wagner Jr Trustee 2 0 X 0 0 0 Jerry L Wenger Trustee 2 0 X 0 0 0 Kim S Phipps President 40 0 X X 356765 0 76945 David S Walker VP for Finance and Planning, Assistant Treasurer 40 0 X 183205 0 82890 Barry G Goodling VP for Advancement, Assistant Secretary 40 0 X 182286 0 35358 Randall G Basinger Provost 40 0 X 185450 0 36389 Amanda Coffey Vice President for HR and Compliance 40 0 X 148867 0 33383 Valerie Olson Director of the Physical Therapy Program 40 0 X 148138 0 33559 Kristin M Hansen-Kieffer Vice Provost/Dean of Students 40 0 X 146628 0 52524 John Chopka Vice President for Enrollment Management 40 0 X 144001 0 72675 D Kelly Phipps Sen. Adv. to VP of Advmt, Pres & CEO Rider Musser Dev LLC (Listed avg. rep. est. %) 25 15 X 78849 105060 15280 1574189 105060 439003 41 0 1 0 Lobar Associates PO Box 432 Dillsburg PA 170190432 Construction 5515058 Astroturf Corporation PO BOX 645648 Pittsburgh PA 152645648 Turf Installation and Services 888015 Enginuity LLC 203 Lynndale Ct Mechanicsburg PA 17050 HVAC 531423 Derck & Edson Associates LLP Land Planners 33 S Broad St Lititz PA 17543 Architects 478956 WebpageFX Inc 1705 N Front St Harrisburg PA 17102 Internet Marketing 323381 31 0 0 33779 0 966817 5561461 603973 6562057 Tuition and fees 611310 101854731 101854731 0 0 Auxiliary Enterprises 611310 22627579 0 33797 22593782 Registration and Other Fees 611710 2329153 2164129 165024 0 0 0 0 0 126811463 5804259 0 -39212 5843471 27000 0 0 27000 165103 0 0 165103 24320 0 4711 0 19609 0 19609 0 0 19609 68332915 0 66293475 0 2039440 0 2039440 0 0 2039440 11780 33779 17417 -5637 0 -5637 Earned Discounts 900099 548700 0 0 548700 Management Fees 900099 24259 0 0 24259 Other 900099 326483 0 0 326483 0 0 0 0 899442 142322736 104018860 159609 31582210 41220445 41220445 717732 717732 917843 201506 428783 287554 0 45217655 37770475 6390871 1056309 2864492 2300267 492468 71757 10844378 8900081 1780380 163917 3229049 2658695 494172 76182 0 41110 0 35461 5649 63957 4600 59357 0 686668 686668 2760154 1905115 842027 13012 1138689 1028538 95195 14956 2750116 2209103 389736 151277 1853194 1808176 4582 40436 5925964 5277014 609090 39860 4278532 3739500 439107 99925 638370 388223 234464 15683 1971747 1971747 12216620 11043119 1173501 719145 92564 626581 Off Campus Programs 1311543 1311543 0 0 Purchases for Resale 3835456 3737943 97513 0 Compliance Costs 111117 110559 0 558 Awards/Gifts 105100 104294 0 806 102787 81208 21494 85 145521863 128582447 14901450 2037966 96306 92585 7189571 5523928 7388463 6885269 2425665 3197089 3667 3667 573951 579384 1282122 1503138 356555864 205292166 156356433 151263698 130319921 121719059 22092981 26448185 2909511 2449333 9298328 11095059 339936919 330760394 8742209 6359998 2503950 2534749 4474597 1655388 68743571 66576964 370633 379677 5375036 8302252 90209996 85809028 X 192294110 185543635 18771598 18766135 38661215 40641596 249726923 244951366 339936919 330760394 X -3199127 -1464521 0 0 0 -111909 X 0 1 X 1 1 1 X 7509276 8428745 6424005 13600733 6562057 42524816 0 0 0 0 0 0 0 0 0 0 0 0 7509276 8428745 6424005 13600733 6562057 42524816 42524816 5802544 3820665 3228030 5267487 5835018 23953744 0 0 0 0 0 0 237805 380943 771415 714476 899442 3004081 69482641 104028232 0.61202 0.64187 X Schedule A, Part II, Line 10 Other income includes earned discounts, cost recovery, management fees, and other miscellaneous revenue. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32503 0 X X X 0 0 1 X 138322957 1882261 5656700 1456183 5908753 44050 138452932 134533809 1571236 9463478 1335956 5909610 0 138322957 126049512 3078387 12593002 1248678 5938414 0 134533809 131124490 3208675 -1135867 1148120 5999666 0 126049512 136764981 2158722 -723925 1221402 5853886 0 131124490 0.68 0.25 0.07 0 0 0 2773740 2773740 0 270071760 135607656 134464104 0 2829396 503268 2326128 0 79807392 69181242 10626150 0 1073576 0 1073576 151263698 0 0 Local Real Estate Development Company 17859640 F Private Equity, Venture Capital, and Hedge Funds 7181215 F Real Assets - Fund of Funds and Funds Held in Trust and other 450014 F Investments - Accrued Net Income Receivable 957316 F 26448185 Annuities Payable 3861112 Student Deposits 1344959 Accretion Liability 3096181 8302252 X 98143590 -1464521 0 0 -42736753 -44201274 142344864 0 -22128 -22128 142322736 102919147 0 0 0 22128 22128 102897019 79801 42545043 42624844 145521863 Schedule D, Part III, Line 1 Certain natural history, artwork and other collections are maintained by the College. As permitted by generally accepted accounting principles, the College has not capitalized its donated collections as assets within the Financial Statements. Schedule D, Part III, Line 4 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. Schedule D, Part IV, Line 2b Funds are held in custody for others and funds are held in trust for others. Schedule D, Part V, Line 4 The College 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. Schedule D, Part X, Line 2 The College qualifies as a tax-exempt, nonprofit organization under Section 501(c)(3) of the Internal Revenue Code. Accordingly, there is no provision for federal or state income taxes. The College 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 threshold at June 30, 2019 and 2018. The College's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. Schedule D, Part XI, Line 2d Includes financial aid of $41,938,177 presented as contra revenue for financial statements and $606,866 of investment expenses net within investment income, and $191,710 change in the value of split interest and beneficial interest in perpetual trusts and unrealized gains/losses for CGA and Trust Income. Schedule D, Part XI, Line 4b Includes ($4,711) rental expenses and ($17,417) fundraising event expenses. Schedule D, Part XII, Line 2d Includes $4,711 rental expenses presented as contra rental income and $17,417 fundraising event expenses presented as contra fundraising event income. Schedule D, Part XII, Line 4b Includes financial aid of $41,938,177 presented as contra revenue in the financial statements, and $606,866 of investment expenses net within investment income. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Racially non-discriminatory policy is described in catalogs, brochures, recruiting activities, and websites. Schedule E, Part I, Line 6 Federal funds are primarily received for Student Financial Aid programs including the Federal Pell, FSEOG, Work Study, Perkins, Nursing Loan and Direct Loan Programs. 1 Central America and the Caribbean 0 0 Program Services Student Cross-Cultural 71808 South America 0 0 Program Services Student Cross-Cultural 443 Europe (including Iceland and Greenland) 0 0 Program Services Student Cross-Cultural 499087 East Asia and the Pacific 0 0 Program Services Student Cross-Cultural 279985 Sub-Saharan Africa 0 0 Program Services Student Cross-Cultural 126657 East Asia and the Pacific 0 0 Program Services IBI-Academic 179549 Europe (including Iceland and Greenland) 0 0 Program Services IBI-Academic 269324 Middle East and North Africa 0 0 Program Services IBI-Academic 32645 South Asia 0 0 Program Services IBI-Academic 106097 East Asia and the Pacific 0 0 Program Services International Travel Recruiting 24111 Central America and the Caribbean 0 0 Program Services Student Trip - Collaboratory 1304 Europe (including Iceland and Greenland) 0 0 Program Services Student Trip - Collaboratory 2 Middle East and North Africa 0 0 Program Services Student Trip - Collaboratory 3424 South Asia 0 0 Program Services Student Trip - Collaboratory 1629 Sub-Saharan Africa 0 0 Program Services Student Trip - Collaboratory 15138 Central America and the Caribbean 0 0 Program Services Study Abroad Scholarship Aid 6608 East Asia and the Pacific 0 0 Program Services Study Abroad Scholarship Aid 37677 Europe (including Iceland and Greenland) 0 0 Program Services Study Abroad Scholarship Aid 469125 Middle East and North Africa 0 0 Program Services Study Abroad Scholarship Aid 10464 South America 0 0 Program Services Study Abroad Scholarship Aid 105796 Sub-Saharan Africa 0 0 Program Services Study Abroad Scholarship Aid 88062 East Asia and the Pacific 0 0 Program Services Faculty Development 58 Europe (including Iceland and Greenland) 0 0 Program Services Faculty Development 6083 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Faculty Development 704 Central America and the Caribbean 0 0 Program Services Service trips and miscellaneous 19871 East Asia and the Pacific 0 0 Program Services Service Trips and miscellaneous 429 Europe (including Iceland and Greenland) 0 0 Program Services Service trips and miscellaneous 475 Sub-Saharan Africa 0 0 Program Services Service trips and miscellaneous 4815 Central America and the Caribbean 0 0 Investments Investments 9000 0 0 2370370 Financial Aid Central America and the Caribbean 1 6608 Tuition reduction 0 Financial Aid East Asia and the Pacific 4 37677 Tuition reduction 0 Financial Aid Europe (including Iceland and Greenland) 50 469125 Tuition reduction 0 Financial Aid Middle East and North Africa 1 10464 Tuition reduction 0 Financial Aid South America 10 105796 Tuition reduction 0 Financial Aid Sub-Saharan Africa 10 88062 Tuition reduction 0 0 0 1 0 1 0 Schedule F, Part I, Line 1 Significant activities which are separately budgeted and non-US expenses directly incurred by the College are listed within Schedule F. The College also participates with other organizations to provide service learning and sports mission opportunities to students. Locations vary year to year. Travel occurred in North America, Central America and the Caribbean, East Asia and the Pacific, Europe, Middle East and North Africa, South America, 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. Schedule F, Part IV Although the College has investments in foreign corporation/partnerships, transactions do not meet thresholds for additional reporting. Golf Classic 45559 33779 11780 0 0 0 4080 0 13337 0 0 45559 33779 11780 0 0 0 4080 0 13337 17417 -5637 1 See Schedule I, Part IV, Statement 1 2592 41220445 0 Schedule I, 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. 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. X X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Kim S Phipps President 334315 0 0 0 22450 0 24750 0 52195 0 433710 0 0 David S Walker VP for Finance and Planning, Assistant Treasurer 176857 0 3810 0 2538 0 11235 0 71655 0 266095 0 Barry G Goodling VP for Advancement, Assistant Secretary 164767 0 3790 0 13729 0 15686 0 19672 0 217644 0 Randall G Basinger Provost 182415 0 2274 0 762 0 17468 0 18921 0 221840 0 Amanda Coffey Vice President for HR and Compliance 144920 0 3810 0 138 0 13123 0 20260 0 182251 0 Valerie Olson Director of the Physical Therapy Program 132344 0 0 0 15794 0 12767 0 20791 0 181696 0 Kristin M Hansen-Kieffer Vice Provost/Dean of Students 142354 0 2274 0 2000 0 12981 0 39543 0 199152 0 John Chopka Vice President for Enrollment Management 137867 0 2274 0 3861 0 13255 0 59420 0 216677 0 D Kelly Phipps Sen. Adv. to VP of Advmt, Pres & CEO Rider Musser Dev LLC (Listed avg. rep. est. %) 78599 0 0 0 249 0 7296 0 7984 0 94128 0 Schedule J, Part I, Line 1a The President is provided housing as a condition of employment for the convenience of the College. The cost of housing is excluded from compensation under IRC Section 119(d). Maintenance, landscaping and housekeeping of this College owned property is provided by the College consistent with all College owned property. Tax indemnification and gross ups: The College includes the tax payment (gross up) for certain payments within an individual's taxable income. Private club dues: The College pays for membership dues at a club for the primary purpose to host College 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 College, travel is excluded from compensation. The College's expense reimbursement guidelines for supporting documentation are followed for companion travel reimbursement. A PHEFA Revenue Bonds Series 2012 LL3 232243852 70917R8H1 2012-11-14 12333026 See Part VI 0 0 0 B Cumberland County Municipal Authority AICUP Financing Program - Series 2014 T1 236003119 230614GU7 2014-05-21 4744305 See Part VI 0 0 0 C Cumberland County Municipal Authority AICUP Financing Program - Series 2015 NN1 236003119 230614JL4 2015-09-10 11227238 See Part VI 0 0 0 D Cumberland County Municipal Authority AICUP Financing Program - Series 2016 001 236003119 230614KMO 2016-05-12 16327132 See Part VI 0 0 0 A 4420000 0 12333026 0 0 0 130269 0 0 1615859 10586898 0 2013 0 1 1 1 B 0 0 4744305 0 0 0 84896 0 0 4669419 0 0 2015 0 0 1 1 C 0 0 11227238 0 0 0 224544 0 0 11002694 0 0 2017 0 0 1 1 D 0 0 16327132 0 0 0 326542 0 0 16000590 0 0 2017 0 0 1 1 A 0 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 0 1 C 0 0 0 0 0 0 0 0 0 1 D 0 0 0 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 1 0 0 0 1 C 0 0 1 0 0 0 0 0 1 D 0 0 1 0 0 0 0 0 1 A 1 B 1 C 1 D 1 Schedule K, Part I, Column f-11/14/2012 12,333,026 PHEFA Revenue Bonds Series 2012 LL3 Proceeds of this issue were used to fund: (i) the advance refunding of the Authority's Revenue Bonds (Association of Independent Colleges and Universities of Pennsylvania Financing Program Messiah College Project). Series 2003 AA3, the proceeds of which were used to finance or refinance various facilities on the College's campus; (ii) reimbursement to the College for costs of an addition to or renovations of the library and construction of a performing arts center, and certain additional miscellaneous capital expenditures relating to campus and (iii) the payment of certain costs of issuing the Bonds. Issuance proceeds includes a premium of $1,503,026. Schedule K, Part I, Column f-05/21/2014 4,744,305 Cumberland County Municipal Authority Proceeds of this issue were used to finance certain costs of renovations and improvements to an academic building in order to accommodate the expansion of the engineering programs; construction and installation of other miscellaneous capital improvements to existing facilities and acquisition of capital equipment for use in or in connection with campus facilities; and payment of certain costs of issuing the Bonds. Issue proceeds includes a premium of $244,305. Schedule K, Part I, Column f-09/10/2015 11,227,238 Cumberland County Municipal Authority Proceeds of this issue were used to finance certain costs of (i) the conversion to natural gas as the primary energy source for campus, (ii) certain leasehold improvements to a facility which will hold the college's graduate occupational and physical therapy programs and purchase and installation of furnishings for such programs, (iii) miscellaneous capital expenditures on campus, (iv) and the payment of certain costs of issuing the bonds. Issue proceeds are net of a $157,762 discount. Schedule K, Part I, Column f-05/12/2016 16,327,132 Cumberland County Municipal Authority Proceeds of this issue were used to finance (i) certain costs of the construction, renovation and equipping of additions to fitness facilities located on campus, (ii) miscellaneous capital projects on campus, (iii) and payment of certain costs of issuing the bonds. Issuance proceeds are net of $327,868 discount. A Cumberland County Municipal Authority AICUP Financing Program - Series 2018 QQ2 236003119 230614MR7 2018-06-28 6057533 See Part VI 0 0 0 A 0 0 6057533 0 0 0 118518 0 0 5707864 0 231151 2019 0 0 0 1 A 0 0 0 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 Schedule K, Part I, Column f-06/28/2018 6,057,533 Cumberland County Municipal Authority 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. John Chopka Vice President Graduate Aid X 51167 3667 0 0 1 3667 Various Students Dependents of Board of Trustees 70330 Scholarships Student financial aid for dependents J Gary Langmuir Shareholder-Wohlsen Construction 4953250 Service Provider - Construction Services 0 Larry Bashore President-Edwin L Heim Company 110153 Service Provider-Mechanical Electrical Construction 0 D Kelly Phipps Spouse of President 115566 Compensation-Rider Musser Development 0 Scott Kieffer Spouse of Interested Person 94914 Compensation 0 D Kelly Phipps Spouse of President 80667 Compensation-Messiah College 0 Debra Chopka Spouse of Interested Person 18056 Compensation 0 Beverly Goodling Spouse of Officer 11802 Compensation 0 Schedule L, Part IV Compensation presented within Schedule L is per the respective organization's tax year and represents activity greater than $10,000. Messiah College's fiscal year is 6/30 and Rider Musser Development LLC's fiscal year end is 12/31. Service Provider - Payments to service providers of the College meeting disclosure threshold. Compensation - Messiah College: Compensation is considered fair market value and is determined pursuant to the respective organization's Human Resources compensation practices. Listed individuals are not supervised by their respective spouse. Compensation - Rider Musser: Rider Musser Development LLC is a for profit corporation whose purpose, as described on their website, is to create a new residential neighborhood and business park that will generate tax revenue and jobs, while enhancing the community by offering conveniences to local residents, as well as students and faculty of nearby Messiah College. Rider Musser Development Corporation LLC is presented in the College's financial statements as one of its real estate related investments. The College's investment in Rider Musser Development LLC was approved by the College's Board of Trustees in keeping with the College's conflict of interest policy. Although Messiah College is the primary investor (as of the date of this return), Rider Musser Development LLC is a separate entity and seeks to maintain an "arms length" relationship with the College. Rider Musser Development LLC is governed by a joint resolution and operating agreement which delegates powers of Messiah College to an independent Board of Directors as allowed under Pennsylvania law. X 2 32501 Comparable sales X 1 Comparable sales X 22 325448 Stock exchange X 2 245000 Appraisal X 2 2 Comparable sales X Other - Equipment 3 3 Comparable sales X Other - Program Supplies 4 1018 Comparable sales 2 0 1 1 Schedule M, Part I Column (b) reflects number of contributors. Schedule M, Part I, Line 32b Yes, a third-party appraisal is used for certain significant donations such as property. Form 990, Header, Line A Automatic 6 month extension requested via Form 8868. Return due 5/15/20. Form 990, Part VI, Section A, Line 2 Family relationship with Other Officer, Trustee, or Key Employee: President Kim Phipps has a family relationship; Barry Goodling has a family relationship; Kristin Hansen-Kieffer has a family relationship. D Kelly Phipps has a family relationship. Compensation amounts paid to employees are shown on Schedule L. Amounts were paid at fair market value and are consistent with levels of compensation that would have been paid to other parties had they rendered these services to the College, regardless of relation. Form 990, Part VI, Section B, Line 11b Form is compiled using information provided by respective departments and reviewed by management for completeness and accuracy. On a bi-annual basis, the College engages an external accounting firm to review the Form. Board of Trustee meeting materials include an electronic copy of the Form, making it available for review of all members prior to filing. The Assurance Committee meeting includes a presentation summary of the Form and allows time for members to ask questions and provide clarifications. Form 990, Part VI, Section B, Line 12c The College monitors and enforces compliance with its conflict of interest policy through an annual disclosure process. Each Trustee and Officer of Messiah College completes a disclosure statement which certifies that they have reviewed the College'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. A Trustee or Officer who is deemed to have a conflict of interest is disqualified from participating in the portion of any meeting of the Board of Trustees which authorizes the contract or other transaction. Form 990, Part VI, Section B, Line 15 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. The President reviews performance and approves compensation packages for the Provost and Vice Presidents. To assess reasonableness of compensation, the College participates in executive and leadership compensation surveys as well as other general compensation surveys. Participating in the survey provides access to comparative data and fair market values for the higher education industry which is used to determine a comparative median and compensation range. Compensation decisions are reflected in the President's employment agreement and in salary letters for Officers and Employees. Form 990, Part VI, Section C, Line 19 The College makes its Bylaws, Conflicts of Interest Policy and Financial Statements available to the public via its website. Additional governing documents are available upon request. Form 990, Part XI, Line 9 Other Changes in net assets includes $(198,038) change in value of split interest agreements, $107,127 charitable gift annuities and trusts and $(20,996) in beneficial interest in perpetual trusts. Charitable Unitrusts (12) Messiah College One College Avenue Mechanicsburg PA 17055 Trust PA N/A T 0 Rider Musser Development LLC 5 Kacey Ct Ste 204 Mechanicsburg PA 17055 465723360 Real Estate Development/Leasing PA Messiah College C 17859640 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Rider Musser Development LLC r 6264000 Cash and land fair market value - Amount included as investment on balance sheet.