2013-10-11T12:46:14-05:00 2013-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2012-07-01 232920993 KUTZTOWN UNIVERSITY STUDENT SERVICES INC KUTZ 6106834090 STUDENT UNION BUILDING NO 173 KUTZTOWN PA 19530 LISA J KOWALSKI 6106834090 2013-09-16 JAMES F BOVA CPA P00102172 6104357489 2013-09-09 2012 2015-11-30 17:44:51Z LISA J KOWALSKI 174 STUDENT UNION BLDG KUTZTOWN PA 195300730 8424054 0 X WWW.KUTZTOWN.EDU/ADMIN/KUSSI/ X 1997 PA TO INITIATE, REGULATE, & OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS. 8 8 34 0 0 0 0 0 2825272 2617654 121277 107427 1456444 1441131 4402993 4166212 0 0 0 0 1468079 1422380 0 0 0 2807921 2600861 4276000 4023241 126993 142971 8068315 8110510 692081 583413 7376234 7527097 TO INITIATE, REGULATE, & OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS. 0 0 3151078 4060483 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. 3151078 1 0 0 0 0 0 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 54 0 1 34 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 PA X LISA J KOWALSKI EXEC DIRECTOR 6106834090 174 STUDENT UNION BLDG KUTZTOWN PA 195300730 JASON BARKLEY 5.00 X X 0 0 0 MIKE FEHNEL 5.00 X X 0 0 0 KEITH FALL 5.00 X X 0 0 0 MATTHEW ASSAD 5.00 X 0 0 0 PAUL KELDSEN 5.00 X 0 0 0 KATHERINE IRACE 5.00 X 0 0 0 RICHARD L ORWIG 5.00 X 0 0 0 THOMAS HECK 5.00 X 0 0 0 JERRY SILBERMAN 5.00 X 0 0 0 KEN STEWARD 5.00 X 0 0 0 DR WENDY RYAN 5.00 X 0 0 0 L KOWALSKI 40.00 X 140632 0 23499 140632 0 23499 1 0 1 0 0 ACTIVITY FEES 900099 2210565 2210565 AUXILIARY SERVICE FEE 900099 279957 279957 OTHER PROGRAM 900099 119358 119358 MANAGEMENT FEES 531310 7774 7774 2617654 105729 105729 9250 7552 1698 1698 1698 5691421 4250290 1441131 1441131 4166212 4060483 0 105729 168513 168513 932136 563000 369136 248315 132586 115729 73416 36127 37289 300 300 7053 7053 67503 57763 9740 7004 7004 235054 217509 17545 12900 12900 96014 64142 31872 13414 9647 3767 DIRECT PROGRAM EXPENSE 1385922 1385922 SCHOLARSHIP EXPENSE 203406 203406 ACE PROGRAMMING 151874 151874 CREDIT CARD EXPENSE 106193 106193 314224 222909 91315 4023241 3151078 872163 0 1828856 2049842 3157470 2889013 230476 454025 1879635 1494885 33887 40933 1928974 1612776 344830 316198 593161 865614 8068315 8110510 280761 172082 39709 39947 371611 371384 692081 583413 X 7376234 7527097 7376234 7527097 8068315 8110510 142971 7892 0 X 1 X 0 1 0 X 8410297 8354735 8528588 7898230 8309075 41500925 8410297 8354735 8528588 7898230 8309075 41500925 0 0 0 41500925 163971 141134 140159 121277 105729 672270 163971 141134 140159 121277 105729 672270 8574268 8495869 8668747 8019507 8414804 42173195 0.98410 0.98150 0.01590 0.01850 X 1371095 170000 70815 205298 300 1406312 1379473 170000 36363 214441 300 1371095 1374034 154701 36273 185097 438 1379473 1279454 168106 120949 194377 98 1374034 1173145 275415 35510 204606 10 1279454 1.00000 0 0 269430 134322 135108 1601534 1460488 141046 58010 17966 40044 316198 CORPORATE BONDS 631894 F MARKET INDEX TARGET-TERM SECURITIES 233720 F 865614 CUSTODIAL FUNDS 276503 COMPENSATED ABSENCES 88745 RESERVE FOR UNEMPLOYMENT COMPENSATION 6136 371384 X 8424394 7892 4250290 4258182 4166212 0 4166212 8273531 4250290 4250290 4023241 0 4023241 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. X X 0 0 0 0 0 0 0 0 0 L KOWALSKI 140632 0 0 0 0 0 12305 0 11194 0 164131 0 0 0 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 KUTZTOWN UNIVERSITY OF PENNSYLVANIA OF THE STATE SYSTEM OF HIGHER EDUCATION PO BOX 730 KUTZTOWN PA 19530 FOUR YEAR ACADEMIC INSTITUTION PA N/A N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 LEASE OF OPERATING SPACE FROM KUTZTOWN UNIVERSITY K 227249 REIMBURSEMENT TO KUTZTOWN UNIVERSITY FOR STUDENT EMPLOYEES P 40345