KUTZTOWN UNIVERSITY STUDENT SERVICES INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- KUTZTOWN UNIVERSITY STUDENT SERVICES INC (EIN 23-2920993)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-10-11
- IRS object ID
- 201322849349301022
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-10-11T12:46:14-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231386942 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAMPBELL RAPPOLD & YURASITS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1033 S CEDAR CREST BLVD | AddressLine1 |
| City | ALLENTOWN | City |
| State | PA | State |
| ZIP Code | 181035443 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232920993 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KUTZTOWN UNIVERSITY STUDENT SERVICES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KUTZ | NameControl |
| Phone | 6106834090 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | STUDENT UNION BUILDING NO 173 | AddressLine1 |
| City | KUTZTOWN | City |
| State | PA | State |
| ZIP Code | 19530 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LISA J KOWALSKI | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 6106834090 | Phone |
| Date Signed | 2013-09-16 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES F BOVA CPA | Name |
| PTIN | P00102172 | PTIN |
| Phone | 6104357489 | Phone |
| Date Prepared | 2013-09-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | LISA J KOWALSKI | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 174 STUDENT UNION BLDG | AddressLine1 |
| City | KUTZTOWN | City |
| State | PA | State |
| ZIP Code | 195300730 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8424054 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.KUTZTOWN.EDU/ADMIN/KUSSI/ | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1997 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | TO INITIATE, REGULATE, & OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 34 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2825272 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2617654 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 121277 | InvestmentIncomePriorYear |
| Investment Income Current Year | 107427 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1456444 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1441131 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4402993 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4166212 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1468079 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1422380 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2807921 | OtherExpensePriorYear |
| Other Expenses Current Year | 2600861 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4276000 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4023241 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 126993 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 142971 | RevenuesLessExpensesCY |
| Total Assets BOY | 8068315 | TotalAssetsBOY |
| Total Assets EOY | 8110510 | TotalAssetsEOY |
| Total Liabilities BOY | 692081 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 583413 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7376234 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7527097 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO INITIATE, REGULATE, & OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3151078 | Expense |
| Revenue | 4060483 | Revenue |
| Description | KUSSI HAS SUCCESSFULLY HANDLED UNIVERSITY STUDENT SERVICES INCLUDING LAUNDRY, VENDING, STUDENT EMPLOYMENT, RETAIL OPERATIONS, FINANCIAL ADVISORY CAPACITY TO STUDENT GOVERNMENT BOARD AND STUDENT ORGANIZATIONS AND RUNS A SCHOLARSHIP PROGRAM. | Description |
| Total Program Service Expense | 3151078 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 54 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 34 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LISA J KOWALSKI EXEC DIRECTOR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6106834090 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 174 STUDENT UNION BLDG | AddressLine1 |
| City | KUTZTOWN | City |
| State | PA | State |
| ZIP Code | 195300730 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JASON BARKLEY | ||||||
| CHAIRPERSON | 5.00 | X | X | 0 | 0 | 0 |
| MIKE FEHNEL | ||||||
| VICE CHAIRPERSON | 5.00 | X | X | 0 | 0 | 0 |
| KEITH FALL | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| MATTHEW ASSAD | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| PAUL KELDSEN | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| KATHERINE IRACE | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| RICHARD L ORWIG | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| THOMAS HECK | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| JERRY SILBERMAN | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| KEN STEWARD | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| DR WENDY RYAN | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| L KOWALSKI | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 140632 | 0 | 23499 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 140632 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 23499 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| ACTIVITY FEES | 900099 | 2210565 | 2210565 |
| AUXILIARY SERVICE FEE | 900099 | 279957 | 279957 |
| OTHER PROGRAM | 900099 | 119358 | 119358 |
| MANAGEMENT FEES | 531310 | 7774 | 7774 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2617654 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 105729 | TotalRevenueColumn |
| Exclusion | $105,729 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 9250 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 7552 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1698 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1698 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1698 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 5691421 | GrossSalesOfInventory |
| Cost Of Goods Sold | 4250290 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1441131 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1441131 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4166212 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4060483 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $105,729 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168513 | Total |
| Management And General | 168513 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 932136 | Total |
| Program Services | 563000 | ProgramServices |
| Management And General | 369136 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 248315 | Total |
| Program Services | 132586 | ProgramServices |
| Management And General | 115729 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73416 | Total |
| Program Services | 36127 | ProgramServices |
| Management And General | 37289 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 300 | Total |
| Management And General | 300 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7053 | Total |
| Management And General | 7053 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67503 | Total |
| Program Services | 57763 | ProgramServices |
| Management And General | 9740 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7004 | Total |
| Management And General | 7004 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235054 | Total |
| Program Services | 217509 | ProgramServices |
| Management And General | 17545 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12900 | Total |
| Management And General | 12900 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96014 | Total |
| Program Services | 64142 | ProgramServices |
| Management And General | 31872 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13414 | Total |
| Program Services | 9647 | ProgramServices |
| Management And General | 3767 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| DIRECT PROGRAM EXPENSE | 1385922 | 1385922 |
| SCHOLARSHIP EXPENSE | 203406 | 203406 |
| ACE PROGRAMMING | 151874 | 151874 |
| CREDIT CARD EXPENSE | 106193 | 106193 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 314224 | Total |
| Program Services | 222909 | ProgramServices |
| Management And General | 91315 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4023241 | Total |
| Program Services | 3151078 | ProgramServices |
| Management And General | 872163 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1828856 | BOY |
| EOY | 2049842 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3157470 | BOY |
| EOY | 2889013 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 230476 | BOY |
| EOY | 454025 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1879635 | BOY |
| EOY | 1494885 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33887 | BOY |
| EOY | 40933 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1928974 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1612776 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 344830 | BOY |
| EOY | 316198 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 593161 | BOY |
| EOY | 865614 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8068315 | BOY |
| EOY | 8110510 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 280761 | BOY |
| EOY | 172082 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39709 | BOY |
| EOY | 39947 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 371611 | BOY |
| EOY | 371384 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 692081 | BOY |
| EOY | 583413 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7376234 | BOY |
| EOY | 7527097 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7376234 | BOY |
| EOY | 7527097 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8068315 | BOY |
| EOY | 8110510 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 142971 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 7892 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8410297 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8354735 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8528588 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 7898230 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8309075 | CurrentTaxYear |
| Total | 41500925 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8410297 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8354735 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8528588 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 7898230 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8309075 | CurrentTaxYear |
| Total | 41500925 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 41500925 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 163971 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 141134 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 140159 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 121277 | CurrentTaxYearMinus1Year |
| Current Tax Year | 105729 | CurrentTaxYear |
| Total | 672270 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 163971 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 141134 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 140159 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 121277 | CurrentTaxYearMinus1Year |
| Current Tax Year | 105729 | CurrentTaxYear |
| Total | 672270 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8574268 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8495869 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 8668747 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8019507 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8414804 | CurrentTaxYear |
| Total | 42173195 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.98410 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98150 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.01590 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01850 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1371095 | BeginningOfYearBalance |
| Contributions | 170000 | Contributions |
| Investment Earnings Or Losses | 70815 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 205298 | GrantsOrScholarships |
| Administrative Expenses | 300 | AdministrativeExpenses |
| End Of Year Balance | 1406312 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1379473 | BeginningOfYearBalance |
| Contributions | 170000 | Contributions |
| Investment Earnings Or Losses | 36363 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 214441 | GrantsOrScholarships |
| Administrative Expenses | 300 | AdministrativeExpenses |
| End Of Year Balance | 1371095 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1374034 | BeginningOfYearBalance |
| Contributions | 154701 | Contributions |
| Investment Earnings Or Losses | 36273 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 185097 | GrantsOrScholarships |
| Administrative Expenses | 438 | AdministrativeExpenses |
| End Of Year Balance | 1379473 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1279454 | BeginningOfYearBalance |
| Contributions | 168106 | Contributions |
| Investment Earnings Or Losses | 120949 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 194377 | GrantsOrScholarships |
| Administrative Expenses | 98 | AdministrativeExpenses |
| End Of Year Balance | 1374034 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1173145 | BeginningOfYearBalance |
| Contributions | 275415 | Contributions |
| Investment Earnings Or Losses | 35510 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 204606 | GrantsOrScholarships |
| Administrative Expenses | 10 | AdministrativeExpenses |
| End Of Year Balance | 1279454 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 1.00000 | BoardDesignatedEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 269430 | OtherCostOrOtherBasis |
| Depreciation | 134322 | Depreciation |
| Book Value | 135108 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1601534 | OtherCostOrOtherBasis |
| Depreciation | 1460488 | Depreciation |
| Book Value | 141046 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 58010 | OtherCostOrOtherBasis |
| Depreciation | 17966 | Depreciation |
| Book Value | 40044 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 316198 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| CORPORATE BONDS | 631894 | F |
| MARKET INDEX TARGET-TERM SECURITIES | 233720 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 865614 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CUSTODIAL FUNDS | $276,503 |
| COMPENSATED ABSENCES | $88,745 |
| RESERVE FOR UNEMPLOYMENT COMPENSATION | $6,136 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 371384 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 8424394 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 7892 | NetUnrealizedGainsInvestments |
| Other Revenues | 4250290 | OtherRevenues |
| Revenue Not Rptd F990 | 4258182 | RevenueNotRptdF990 |
| Revenue Subtotal | 4166212 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4166212 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8273531 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 4250290 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 4250290 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4023241 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4023241 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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, 2011, 2012 AND 2013 ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THREE YEARS AFTER FILING. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 4,250,290. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 4,250,290. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | L KOWALSKI | NamePerson |
| Title | EXECUTIVE DIRECTOR | Title |
| Base Compensation Filing Org | 140632 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 12305 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 11194 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 164131 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | ORGANIZATION 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 12C | ALL 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 15A | COMPENSATION 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 19 | UPON REQUEST |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KUTZTOWN UNIVERSITY OF PENNSYLVANIA OF THE STATE SYSTEM OF HIGHER EDUCATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 730 | AddressLine1 |
| City | KUTZTOWN | City |
| State | PA | State |
| ZIP Code | 19530 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | FOUR YEAR ACADEMIC INSTITUTION | PrimaryActivities |
| Legal Domicile State | PA | LegalDomicileState |
| Exempt Code Section | N/A | ExemptCodeSection |
| Public Charity Status | N/A | PublicCharityStatus |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| LEASE OF OPERATING SPACE FROM KUTZTOWN UNIVERSITY | |
| K | 227249 |
| REIMBURSEMENT TO KUTZTOWN UNIVERSITY FOR STUDENT EMPLOYEES | |
| P | 40345 |
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