2022-02-16T13:16:12-06:00 2021-06-30 300038643 VARNEY & ASSOCIATES CPAS LLC 1501 POYNTZ AVENUE MANHATTAN KS 665026092 990 2020-07-01 480776300 THE K-STATE UNION CORPORATION D/B/A K-STATE STUDENT UNION K-ST 7855326591 918 N MARTIN LUTHER KING JR DR MANHATTAN KS 66506 ETHAN ERICKSON TREASURER 7855326591 2022-02-14 1 ETHAN ERICKSON 999009999 MICHELLE R CROW P00249476 7855372202 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z COREY WILLIAMSON 918 N MARTIN LUTHER KING JR DR MANHATTAN KS 66506 3705860 0 X WWW.UNION.K-STATE.EDU X 1962 KS TO PROVIDE PRODUCTS AND SERVICES TO THE K-STATE COMMUNITY TO MEET ITS EDUCATIONAL MISSION. 7 4 181 31 0 0 17175 11285 3388018 2789793 39189 3938 1375532 806750 4819914 3611766 11500 11225 0 0 2853394 2034038 0 0 0 1730430 1357329 4595324 3402592 224590 209174 6148614 6304819 973139 914361 5175475 5390458 X THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROVIDE PRODUCTS AND SERVICES TO THE KANSAS STATE UNIVERSITY COMMUNITY TO MEET ITS EDUCATIONAL MISSION. 0 0 177514 140396 THE UNION'S FRANCHISE OPERATIONS PROVIDE TWO EATING ESTABLISHMENTS FOR OUR CAMPUS COMMUNITY WHILE EMPLOYING BETWEEN 70-80 STUDENTS. THE RESTAURANTS OFFER A WIDE VARIETY OF FOODS ALONG WITH VALUE MEALS THAT ARE AFFORDABLE MEALS FOR STUDENTS WITH FOOD INSECURITY. 211497 115150 UNION PROGRAM COUNCIL, UPC, PROVIDES FREE ACTIVITIES AND EVENTS FOR STUDENTS ACROSS CAMPUS. THERE ARE 186 EVENTS HELD WITH APPROXIMATELY 42,000 IN ATTENDANCE DURING THE YEAR. THE UNION PROGRAM COUNCIL OFFERS STUDENTS WHO VOLUNTEER ON ONE OF THE NUMEROUS COMMITTEES THE OPPORTUNITY TO CREATE AND DEVELOP LEADERSHIP SKILLS. 103851 94170 FOOD LEASE OPERATIONS ARE CONTRACTED RETAIL BUSINESSES OPERATING INSIDE THE K-STATE UNION. BUSINESSES INCLUDE SEVERAL RESTAURANTS, A BANK, A BOOKSTORE, A CONVENIENCE STORE AND A COPY CENTER. THESE VARIOUS RETAILERS OFFER SERVICES TO STUDENTS WITHOUT THEM HAVING TO LEAVE CAMPUS. 644447 11225 3246827 BESIDES RESTAURANTS, VARIOUS BUSINESSES ARE LOCATED INSIDE THE UNION FOR THE CONVENIENCE AND RECREATIONAL USE OF THE K-STATE CAMPUS COMMUNITY. A BOWLING CENTER, ENGRAVING SERVICES, ROOM SPACE/RENTAL, PASSPORTS FOR INTERNATIONAL TRAVEL ADN AN ID CENTER ARE ALL OPERATED UNDER THE MANAGEMENT OF THE UNION CORPORATION. 644447 11225 3246827 1137309 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 34 0 1 181 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DEANNA DEFOOR 7855326591 918 N MARTIN LUTHER KING JR DR MANHATTAN KS 66506 NATHAN VONTZ PRESIDENT 5.00 X X 0 0 0 MATTHEW SWORDS CO-VICE PRESIDENT 5.00 X X 0 0 0 SARA WALLACE CO-VICE PRESIDENT 5.00 X X 0 0 0 CINDY BONTRAGER TREASURER 1.00 40.00 X X 0 213519 43263 ANTHONY WARNICK BOARD MEMBER 1.00 40.00 X 0 63377 8135 THOMAS LANE BOARD MEMBER 1.00 40.00 X 0 198956 24527 LINDA COOK BOARD MEMBER 1.00 40.00 X 0 182836 15950 COREY WILLIAMSON UNION DIRECTOR 40.00 X 115253 0 36428 DEANNA DEFOOR ASSISTANT DIRECTOR/BUSINES 40.00 X 55719 0 22669 170972 658688 150972 1 0 1 0 0 11285 11285 STUDENT FEE REVENUE 611310 2513224 2513224 BOWLING CENTER 611310 122455 122455 ID CARD CENTER 611310 112149 112149 OTHER PROGRAM SERVICES 611310 29705 29705 STUDENT COMMUNICATIONS 611310 12260 12260 2789793 3938 3938 685245 0 685245 685245 685245 215599 94094 121505 121505 3611766 3596543 0 3938 11225 11225 248963 23052 225911 1177007 512880 664127 74337 21854 52483 398264 139440 258824 135467 46955 88512 184372 148199 36173 39117 25926 13191 153348 90302 63046 51028 38599 12429 21039 21039 518353 -19527 537880 4296 12 4284 1535 1535 22243 22243 361998 77353 284645 3402592 1137309 2265283 0 43105 32673 2358033 2714598 31076 145645 58919 41002 57409 34414 7093231 3782846 3579780 3310385 20292 26102 6148614 6304819 295076 251312 157545 112100 340518 370949 180000 180000 973139 914361 X 4794685 5012299 380790 378159 5175475 5390458 6148614 6304819 X 209174 5810 -1 X X 0 1 X 0 0 X X 1 KANSAS STATE UNIVERSITY 480771751 5 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 48517 6719 3000 52236 49329 188 1000 48517 50295 1034 2000 49329 49782 1513 1000 50295 52445 1337 4000 49782 0.50000 0.50000 1 0 3905673 1123192 2782481 3187558 2659654 527904 3310385 NOTES PAYABLE - KSU (CURRENT) 80000 NOTES PAYABLE - KSU (LONGTERM) 100000 180000 X 3617576 5810 5810 3611766 0 3611766 3402592 0 3402592 0 3402592 PART IV, LINE 2B: PATRONS MAKE DEPOSITS INTO ACCOUNTS HELD BY THE UNION, WITH THE MONEY USED BY THE PATRONS THROUGHOUT THE YEAR. THIS IS KNOWN AS CAT CASH, AND IT IS NOT ALWAYS SPENT BY THE END OF THE FISCAL YEAR CREATING AN ESCROW LIABILITY. PART V, LINE 4: THE ENDOWMENT IS INTENDED AS A PERMANENT SOURCE OF FUNDING FOR SCHOLARSHIPS. PART X, LINE 2: THE UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER CODE SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE UNION'S FINANCIAL STATEMENTS. THE UNION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FOR EACH OF THE YEARS ENDED JUNE 30, 2021 AND 2020, THE UNION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH TAX MATTERS. THE UNION'S FEDERAL EXEMPT ORGANIZATION RETURNS (FORM 990) FOR THE FISCAL YEARS ENDED JUNE 30, 2021 AND 2020 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. NO TAXING AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS. 1 AWARDS 29 11225 CASH VALUE PART I, LINE 2: THE FUNDS ARE ON DEPOSIT WITH THE K-STATE UNIVERSITY FOUNDATION WITH DISBURSEMENTS BEING REQUESTED BY THE UNION. AWARDS ARE GIVEN VIA NOMINATION OR ARE AVAILABLE TO THOSE SERVING IN THE UNION'S LEADERSHIP POSITIONS. 0 0 0 0 0 0 0 0 0 CINDY BONTRAGER TREASURER 0 213519 0 0 0 0 0 29000 0 14263 0 256782 0 0 THOMAS LANE BOARD MEMBER 0 198956 0 0 0 0 0 10973 0 13554 0 223483 0 0 LINDA COOK BOARD MEMBER 0 182836 0 0 0 0 0 9908 0 6042 0 198786 0 0 COREY WILLIAMSON UNION DIRECTOR 115253 0 0 0 0 0 10498 0 25930 0 151681 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PRESENTED TO THE CORPORATE BOARD FOR APPROVAL PRIOR TO THE RETURN BEING E-FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING OF COMPLIANCE WITH THIS POLICY IS HANDLED BY THE KANSAS STATE UNIVERSITY ADMINISTRATION AND HUMAN RESOURCES DEPARTMENT ALONG WITH INTERNAL AUDIT DEPT. FORM 990, PART VI, SECTION B, LINE 15 DIRECTOR'S SALARY IS DETERMINED IN A NEGOTIATION PROCESS BETWEEN THE VP OF STUDENT LIFE AND THE EXECUTIVE DIRECTOR HIMSELF. KEY EMPLOYEES ARE ON ANNUAL EMPLOYMENT CONTRACTS WITH SALARY APPROVALS DEEMED APPROPRIATE BY THE VP OF STUDENT LIFE AND THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 AND 990'S ARE AVAILABLE FOR INSPECTION UPON REQUEST AT THE BUSINESS OFFICE OF THE UNION FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE BUSINESS OFFICE OF THE UNION FORM 990, PART XI, LINE 9: ROUNDING -1. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR KANSAS STATE UNIVERSITY ANDERSON HALL MANHATTAN KS 66506 HIGHER EDUCATION KS 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 KANSAS STATE UNIVERSITY E 180000 CASH KANSAS STATE UNIVERSITY J 205445 CASH