KUTZTOWN UNIVERSITY STUDENT SERVICES INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
KUTZTOWN UNIVERSITY STUDENT SERVICES INC (EIN 23-2920993)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-01-25
IRS object ID
202400259349300045
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-25T15:35:27-06:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN231386942PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CAMPBELL RAPPOLD & YURASITS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11033 S CEDAR CREST BLVDAddressLine1Txt
CityALLENTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP181035443ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN232920993EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KUTZTOWN UNIVERSITY STUDENTBusinessNameLine1Txt
Business Name Line2SERVICES INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlKUTZBusinessNameControlTxt
Phone6106834090PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1STUDENT UNION BUILDING 173AddressLine1Txt
CityKUTZTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19530ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLISA J KOWALSKIPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6106834090PhoneNum
Signature2024-01-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLISAPersonFirstNm
Person LastKOWALSKIPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJASON L SERFASS CPAPreparerPersonNm
PTINP01230026PTIN
Phone6104357489PhoneNum
Preparation2024-01-24PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLISA J KOWALSKIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1174 STUDENT UNION BLDGAddressLine1Txt
CityKUTZTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP195300730ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,458,354GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.KUTZTOWN.EDU/ADMIN/KUSSI/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTO INITIATE, REGULATE, & OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee29TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$227,423PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,482,467PYProgramServiceRevenueAmt
CY Program Service Revenue$2,681,209CYProgramServiceRevenueAmt
PY Investment Income$225,279PYInvestmentIncomeAmt
CY Investment Income$192,560CYInvestmentIncomeAmt
PY Other Revenue$1,299,370PYOtherRevenueAmt
CY Other Revenue$1,255,596CYOtherRevenueAmt
PY Total Revenue$4,234,539PYTotalRevenueAmt
CY Total Revenue$4,129,365CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,363,616PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,533,089CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,249,577PYOtherExpensesAmt
CY Other Expenses$2,283,588CYOtherExpensesAmt
PY Total Expenses$3,613,193PYTotalExpensesAmt
CY Total Expenses$3,816,677CYTotalExpensesAmt
PY Revenues Less Expenses$621,346PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$312,688CYRevenuesLessExpensesAmt
Total Assets BOY$8,214,790TotalAssetsBOYAmt
Total Assets EOY$8,851,750TotalAssetsEOYAmt
Total Liabilities BOY$688,384TotalLiabilitiesBOYAmt
Total Liabilities EOY$676,742TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,526,406NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,175,008NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO INITIATE, REGULATE, & OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,315,655ExpenseAmt
Revenue$2,318,463RevenueAmt
DescSTUDENT ACTIVITY FEE - THE STUDENT GOVERNMENT ASSOCIATION ACTIVITY FEE IS A MANDATORY FEE COLLECTED BY KUTZTOWN UNIVERSITY AND ADMINISTERED BY KUSSI. THIS FEE IS USED FOR CAMPUS ACTIVITIES, ATHLETIC SPORTS AND OTHER STUDENT ORGANIZATION PROGRAMS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,271,434ExpenseAmt
Revenue$1,354,407RevenueAmt
DescKU CAMPUS STORE AND DIXON MARKETPLACE - KU CAMPUS STORE AND DIXON MARKETPLACE ARE THE OFFICAL KU RETAIL STORES WHICH PROVIDE KU APPAREL AND GIFTS, COMPUTERS AND TECHNOLOGY ACCESSORIES, HEALTH AND BEAUTY AIDS, SNACK FOODS AS WELL AS ART SUPPLIES, SCHOOL SUPPLIES AND COURSE MATERIALS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$147,513ExpenseAmt
Revenue$318,324RevenueAmt
DescAUXILIARY SERVICES - THE AUXILIARY SERVICES DIVISION MANAGES A VARIETY OF STUDENT-RELATED SERVICES WHICH INCLUDES CAMPUS LAUNDRY FACILITIES, SNACK AND BEVERAGE VENDING MACHINES, MICRO-FRIDGE RENTALS, GRADUATION REGALIA, GRADUATION FESTIVAL AND SENIOR PORTRAITS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$28,683ExpenseAmt
Revenue$5,030RevenueAmt
DescATHLETIC ENRICHMENTS FUND (AEF) - AEF IS A BOARD DESIGNATED FUND WHICH PROVIDES ANNUAL ATHLETIC SCHOLARSHIPS AND ATHLETIC FACILITY IMPROVEMENTS.STUDENT LEADERSHIP SCHOLARSHIP FUND (SLSF) - SLSF IS A BOARD DESIGNATED FUND WHICH PROVIDES ANNUAL SCHOLARSHIPS TO STUDENT LEADERS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$28,683TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$5,030TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$2,763,285TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document45IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee29EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LISA J KOWALSKI EXEC DIRECTORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6106834090PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1174 STUDENT UNION BLDGAddressLine1Txt
CityKUTZTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP195300730ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JASON BARKLEY
CHAIRPERSON5.00Yes (X)Yes (X)$0$0$0
STEVE CANFIELD
DIRECTOR5.00Yes (X)$0$0$0
KAYLA SHERRY
SECRETARY5.00Yes (X)Yes (X)$0$0$0
MAKAYLA ROCCIA
VICE CHAIRPERSON5.00Yes (X)Yes (X)$0$0$0
GAVIN STONE
DIRECTOR5.00Yes (X)$0$0$0
DR LORIN BASDEN-ARNOLD
DIRECTOR5.00Yes (X)$0$0$0
KRISTA EVANS
DIRECTOR5.00Yes (X)$0$0$0
DR WENDY RYAN
DIRECTOR5.00Yes (X)$0$0$0
KEVIN HARDING JR
DIRECTOR5.00Yes (X)$0$0$0
THOMAS HECK
DIRECTOR5.00Yes (X)$0$0$0
L KOWALSKI
EXECUTIVE DIRECTOR40.00Yes (X)$148,953$0$72,460
FieldValueIRS element (for citing)
Total Reportable Comp From Org$148,953TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$72,460TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ACTIVITY FEES900099$2,282,483$2,282,483
AUXILIARY SERVICE FEE900099$315,505$315,505
OTHER PROGRAM900099$83,221$83,221
FieldValueIRS element (for citing)
Total Program Service Revenue$2,681,209TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$133,141TotalRevenueColumnAmt
Exclusion$133,141ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,067,165SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,007,746SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$59,419SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,419TotalRevenueColumnAmt
Related Or Exempt Func Income$59,419RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$4,576,839GrossSalesOfInventoryAmt
Cost Of Goods Sold$3,321,243CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,255,596TotalRevenueColumnAmt
Related Or Exempt Func Income$1,255,596RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,129,365TotalRevenueColumnAmt
Related Or Exempt Func Income$3,996,224RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$133,141ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$224,388TotalAmt
Management And General$224,388ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$954,776TotalAmt
Program Services$535,799ProgramServicesAmt
Management And General$418,977ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$87,316TotalAmt
Program Services$43,388ProgramServicesAmt
Management And General$43,928ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$194,238TotalAmt
Program Services$104,612ProgramServicesAmt
Management And General$89,626ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$72,371TotalAmt
Program Services$30,195ProgramServicesAmt
Management And General$42,176ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$14,506TotalAmt
Program Services$14,506ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$50,810TotalAmt
Program Services$33,489ProgramServicesAmt
Management And General$17,321ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$208,246TotalAmt
Program Services$190,646ProgramServicesAmt
Management And General$17,600ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$8,409TotalAmt
Management And General$8,409ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$159,708TotalAmt
Program Services$72,883ProgramServicesAmt
Management And General$86,825ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,070TotalAmt
Program Services$10,622ProgramServicesAmt
Management And General$7,448ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DIRECT PROGRAM EXPENSE$1,315,655$1,315,655
SCHOLARSHIP EXPENSE$152,790$152,790
CREDIT CARD EXPENSE$75,900$75,900
SUPPLIES AND EXPENSES$56,840$51,990$4,850

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$222,654TotalAmt
Program Services$130,810ProgramServicesAmt
Management And General$91,844ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,816,677TotalAmt
Program Services$2,763,285ProgramServicesAmt
Management And General$1,053,392ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,335,717BOYAmt
EOY$3,403,805EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$573,154BOYAmt
EOY$420,649EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$148,094BOYAmt
EOY$99,851EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$679,010BOYAmt
EOY$789,064EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$76,128BOYAmt
EOY$54,653EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,701,425LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,993,261LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$652,239BOYAmt
EOY$708,164EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,750,448BOYAmt
EOY$3,375,564EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,214,790BOYAmt
EOY$8,851,750EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$133,667BOYAmt
EOY$85,630EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$82,407BOYAmt
EOY$80,912EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$472,310BOYAmt
EOY$510,200EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$688,384BOYAmt
EOY$676,742EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,526,406BOYAmt
EOY$8,175,008EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,526,406BOYAmt
EOY$8,175,008EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,214,790BOYAmt
EOY$8,851,750EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$312,688ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$335,914NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$34,550CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$149,350CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$227,423CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$411,323TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,692,080CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,067,377CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,664,521CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,849,828CurrentTaxYearMinus1YearAmt
Current Tax Year$7,258,048CurrentTaxYearAmt
Total$32,531,854TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,692,080CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,101,927CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,813,871CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,077,251CurrentTaxYearMinus1YearAmt
Current Tax Year$7,258,048CurrentTaxYearAmt
Total$32,943,177TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$32,943,177PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$85,879CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$82,838CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$169,440CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$225,279CurrentTaxYearMinus1YearAmt
Current Tax Year$192,560CurrentTaxYearAmt
Total$755,996TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$85,879CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$82,838CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$169,440CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$225,279CurrentTaxYearMinus1YearAmt
Current Tax Year$192,560CurrentTaxYearAmt
Total$755,996TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,777,959CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,184,765CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,983,311CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,302,530CurrentTaxYearMinus1YearAmt
Current Tax Year$7,450,608CurrentTaxYearAmt
Total$33,699,173TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97760PublicSupportCY509Pct
Public Support PY5090.97970PublicSupportPY509Pct
Investment Income CY0.02240InvestmentIncomeCYPct
Investment Income PY0.02030InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,883,436BeginningYearBalanceAmt
Contributions$122,032ContributionsAmt
Investment Earnings Or Losses$308,607InvestmentEarningsOrLossesAmt
Grants Or Scholarships$150,715GrantsOrScholarshipsAmt
Administrative Expenses$16,987AdministrativeExpensesAmt
End Year Balance$2,146,373EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,294,001BeginningYearBalanceAmt
Contributions$123,424ContributionsAmt
Investment Earnings Or Losses-$350,125InvestmentEarningsOrLossesAmt
Grants Or Scholarships$164,359GrantsOrScholarshipsAmt
Administrative Expenses$19,505AdministrativeExpensesAmt
End Year Balance$1,883,436EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,097,629BeginningYearBalanceAmt
Contributions$140,302ContributionsAmt
Investment Earnings Or Losses$253,948InvestmentEarningsOrLossesAmt
Grants Or Scholarships$179,557GrantsOrScholarshipsAmt
Administrative Expenses$18,321AdministrativeExpensesAmt
End Year Balance$2,294,001EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,053,029BeginningYearBalanceAmt
Contributions$140,311ContributionsAmt
Investment Earnings Or Losses$83,661InvestmentEarningsOrLossesAmt
Grants Or Scholarships$179,062GrantsOrScholarshipsAmt
Administrative Expenses$310AdministrativeExpensesAmt
End Year Balance$2,097,629EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,998,763BeginningYearBalanceAmt
Contributions$147,323ContributionsAmt
Investment Earnings Or Losses$80,861InvestmentEarningsOrLossesAmt
Grants Or Scholarships$172,115GrantsOrScholarshipsAmt
Other Expenditures$1,503OtherExpendituresAmt
Administrative Expenses$300AdministrativeExpensesAmt
End Year Balance$2,053,029EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$940,120OtherCostOrOtherBasisAmt
Depreciation$621,107DepreciationAmt
Book Value$319,013BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,720,582OtherCostOrOtherBasisAmt
Depreciation$2,331,431DepreciationAmt
Book Value$389,151BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$40,723OtherCostOrOtherBasisAmt
Depreciation$40,723DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$708,164TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
STRUCTURED NOTES$2,979,932F
PREFERRED STOCK$395,632F
FieldValueIRS element (for citing)
Total Book Value Securities$3,375,564TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
CUSTODIAL FUNDS$419,647
COMPENSATED ABSENCES$90,553
FieldValueIRS element (for citing)
Total Liability$510,200TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,786,522TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$335,914NetUnrealizedGainsInvstAmt
Other Revenue$3,321,243OtherRevenueAmt
Revenue Not Reported$3,657,157RevenueNotReportedAmt
Revenue Subtotal$4,129,365RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,129,365TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,137,920TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$3,321,243OtherExpensesIncludedAmt
Expenses Not Reported$3,321,243ExpensesNotReportedAmt
Expenses Subtotal$3,816,677ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,816,677TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE AS CODIFIED IN FASB ASC 740, "INCOME TAXES - UNCERTAINTY IN INCOME TAXES". MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST OR PENALTIES. THE ORGANIZATION HAS FILED TAX AND INFORMATION RETURNS IN THE U.S AND COMMONWEALTH OF PENNSYLVANIA. THE YEARS ENDED JUNE 30, 2021, 2022 AND 2023 ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THREE YEARS AFTER FILING.
PART XI, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 3,321,243.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 3,321,243.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonL KOWALSKIPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$148,953BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$56,810DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$15,650NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$221,413TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BORGANIZATION MANAGEMENT PERFORMS A DETAILED REVIEW OF THE COMPLETED FORM 990 AND REPORTS RESULTS TO THE BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE. THE FORM IS THEN MADE AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW BEFORE BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12CALL BOARD MEMBERS ARE ANNUALLY REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT AFFIRMING THAT :(1) A DIRECT OR INDIRECT CONFLICT DOES NOT EXIST; OR (2) A DIRECT OR INDIRECT CONFLICT DOES EXIST ALONG WITH A DESCRIPTION OF THE NATURE OF THE RELATIONSHIP. THE EXECUTIVE DIRECTOR MONITORS THE ACTIVITIES OF THE ORGANIZATION WITH RESPECT TO BOARD MEMBER AFFLILIATIONS AND RELATIONSHIPS, TO ENSURE THAT IF SUCH CONFLICTS DO ARISE, THAT THEY ARE DULY DISCLOSED TO THE BOARD WHETHER OR NOT THE BOARD MEMBER PROVIDES A FULL DESCRIPTION ON THE CONFLICT OF INTEREST STATEMENT.
FORM 990, PART VI, SECTION B, LINE 15ACOMPENSATION FOR KUSSI'S EXECUTIVE DIRECTOR IS SET BY THE KUSSI BOARD OF DIRECTORS BASED ON A RECOMMENDATION BY KUTZTOWN UNIVERSITY. THE UNIVERSITY RELIES ON ANNUAL BENCHMARKS OF SALARY AND BENEFITS FOR COMPARABLE POSITIONS IN THE COMMONWEALTH AND NATIONWIDE. COMPARATIVE DATA INCLUDE SALARY AND BENEFITS INFORMATION PUBLISHED ANNUALLY BY THE ECONOMIC RESEARCH INSTITUTE, THE CHRONICLE OF PHILANTHROPY, THE CHRONICLE OF HIGHER EDUCATION AND SOCIETY FOR HUMAN RESOURCES.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST
FORM 990, PART XII, LINE 2CTHERE WAS NO CHANGE DURING THE TAX YEAR IN EITHER OVERSIGHT OF THE AUDIT OR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1KUTZTOWN UNIVERSITY OF PENNSYLVANIA OF THE STATE SYSTEM OF HIGHER EDUCATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 730AddressLine1Txt
CityKUTZTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19530ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesFOUR YEAR ACADEMIC INSTITUTIONPrimaryActivitiesTxt
Legal Domicile StatePALegalDomicileStateCd
Exempt Code SectionN/AExemptCodeSectionTxt
Public Charity StatusN/APublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
LEASE OF OPERATING SPACE FROM KUTZTOWN UNIVERSITY
K$208,246COST
REIMBURSEMENT TO KUTZTOWN UNIVERSITY FOR STUDENT EMPLOYEES
P$156,520COST

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