KUTZTOWN UNIVERSITY STUDENT SERVICES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: KUTZTOWN UNIVERSITY STUDENT SERVICES INC (EIN 23-2920993)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-15
IRS object ID: 202601359349306895
Schema version: 2024v5.5
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
Form 990
Schedule A
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-15T14:18:59-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	231386942	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CAMPBELL RAPPOLD & YURASITS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1033 S CEDAR CREST BLVD	AddressLine1Txt
City	ALLENTOWN	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	181035443	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	232920993	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KUTZTOWN UNIVERSITY STUDENT	BusinessNameLine1Txt
Business Name Line2	SERVICES INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	KUTZ	BusinessNameControlTxt
Phone	6106834090	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	STUDENT UNION BUILDING 173	AddressLine1Txt
City	KUTZTOWN	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19530	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LISA J KOWALSKI	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6106834090	PhoneNum
Signature	2026-04-21	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JASON L SERFASS CPA	PreparerPersonNm
PTIN	P01230026	PTIN
Phone	6104357489	PhoneNum
Preparation	2026-04-21	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LISA J KOWALSKI	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	174 STUDENT UNION BLDG	AddressLine1Txt
City	KUTZTOWN	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	195300730	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$13,746,650	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.KUTZTOWN.EDU/ADMIN/KUSSI/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	TO INITIATE, REGULATE, AND OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	27	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,676,826	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,671,583	CYProgramServiceRevenueAmt
PY Investment Income	$335,918	PYInvestmentIncomeAmt
CY Investment Income	$537,810	CYInvestmentIncomeAmt
PY Other Revenue	$1,341,035	PYOtherRevenueAmt
CY Other Revenue	$1,362,046	CYOtherRevenueAmt
PY Total Revenue	$4,353,779	PYTotalRevenueAmt
CY Total Revenue	$4,571,439	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,544,377	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,510,061	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,274,131	PYOtherExpensesAmt
CY Other Expenses	$2,417,669	CYOtherExpensesAmt
PY Total Expenses	$3,818,508	PYTotalExpensesAmt
CY Total Expenses	$3,927,730	CYTotalExpensesAmt
PY Revenues Less Expenses	$535,271	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$643,709	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,620,491	TotalAssetsBOYAmt
Total Assets EOY	$10,415,744	TotalAssetsEOYAmt
Total Liabilities BOY	$684,926	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$701,308	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,935,565	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,714,436	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO INITIATE, REGULATE, AND OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,374,098	ExpenseAmt
Revenue	$2,309,817	RevenueAmt
Desc	STUDENT 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

Field	Value	IRS element (for citing)
Expense	$1,212,912	ExpenseAmt
Revenue	$1,392,999	RevenueAmt
Desc	KU 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

Field	Value	IRS element (for citing)
Expense	$202,698	ExpenseAmt
Revenue	$330,813	RevenueAmt
Desc	AUXILIARY 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

Field	Value	IRS element (for citing)
Expense	$29,937	ExpenseAmt
Desc	ATHLETIC 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

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$29,937	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$2,819,645	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	71	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	27	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LISA J KOWALSKI EXEC DIRECTOR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6106834090	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	174 STUDENT UNION BLDG	AddressLine1Txt
City	KUTZTOWN	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	195300730	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JASON BARKLEY
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
STEVE CANFIELD
CHAIRPERSON	5.00	Yes (X)	Yes (X)	$0	$0	$0
LINDSEY YURCHAK
DIRECTOR	5.00	Yes (X)		$0	$0	$0
BRENNA MCGOWAN
DIRECTOR	5.00	Yes (X)		$0	$0	$0
KYRA RICHARDS
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
DR LORIN BASDEN-ARNOLD
DIRECTOR	5.00	Yes (X)		$0	$0	$0
DR STEVE ST ONGE
DIRECTOR	5.00	Yes (X)		$0	$0	$0
DR WING HONG TONY WONG
DIRECTOR	5.00	Yes (X)		$0	$0	$0
KEVIN HARDING JR
DIRECTOR	5.00	Yes (X)		$0	$0	$0
CADE HERNDON
VICE CHAIRPERSON	5.00	Yes (X)	Yes (X)	$0	$0	$0
L KOWALSKI
EXECUTIVE DIRECTOR	40.00		Yes (X)	$145,200	$0	$78,737

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$145,200	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$78,737	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ACTIVITY FEES	900099	$2,309,817	$2,309,817
AUXILIARY SERVICE FEE	900099	$330,813	$330,813
OTHER PROGRAM	900099	$30,953	$30,953

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,671,583	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$341,703	TotalRevenueColumnAmt
Exclusion	$341,703	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$6,068,528	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$5,872,421	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$196,107	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$196,107	TotalRevenueColumnAmt
Exclusion	$196,107	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$4,664,836	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$3,302,790	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,362,046	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,362,046	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,571,439	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,033,629	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$537,810	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$228,582	TotalAmt
Management And General	$228,582	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$929,842	TotalAmt
Program Services	$532,250	ProgramServicesAmt
Management And General	$397,592	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$108,400	TotalAmt
Program Services	$34,513	ProgramServicesAmt
Management And General	$73,887	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$170,072	TotalAmt
Program Services	$80,531	ProgramServicesAmt
Management And General	$89,541	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$73,165	TotalAmt
Program Services	$30,249	ProgramServicesAmt
Management And General	$42,916	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$13,435	TotalAmt
Program Services	$13,435	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$59,462	TotalAmt
Program Services	$36,997	ProgramServicesAmt
Management And General	$22,465	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$225,071	TotalAmt
Program Services	$205,852	ProgramServicesAmt
Management And General	$19,219	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$11,261	TotalAmt
Management And General	$11,261	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$165,192	TotalAmt
Program Services	$64,177	ProgramServicesAmt
Management And General	$101,015	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$22,285	TotalAmt
Program Services	$14,600	ProgramServicesAmt
Management And General	$7,685	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
DIRECT PROGRAM EXPENSE	$1,374,098	$1,374,098
SCHOLARSHIP EXPENSE	$155,507	$155,507
CAP AND GOWN EXPENSE	$87,221	$87,221
CREDIT CARD EXPENSE	$72,171	$72,171

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$231,966	TotalAmt
Program Services	$118,044	ProgramServicesAmt
Management And General	$113,922	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,927,730	TotalAmt
Program Services	$2,819,645	ProgramServicesAmt
Management And General	$1,108,085	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,813,286	BOYAmt
EOY	$4,417,782	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$155,276	BOYAmt
EOY	$39,432	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$184,416	BOYAmt
EOY	$86,036	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$784,409	BOYAmt
EOY	$666,924	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$52,921	BOYAmt
EOY	$61,094	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,999,679	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,319,780	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$650,975	BOYAmt
EOY	$679,899	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$3,979,208	BOYAmt
EOY	$4,464,577	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,620,491	BOYAmt
EOY	$10,415,744	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$48,230	BOYAmt
EOY	$43,787	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$112,478	BOYAmt
EOY	$116,233	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$524,218	BOYAmt
EOY	$541,288	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$684,926	BOYAmt
EOY	$701,308	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,935,565	BOYAmt
EOY	$9,714,436	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,935,565	BOYAmt
EOY	$9,714,436	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,620,491	BOYAmt
EOY	$10,415,744	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$643,709	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$135,162	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$149,350	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$227,423	CurrentTaxYearMinus3YearsAmt
Total	$376,773	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,664,521	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,849,828	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,258,048	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,407,963	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,336,419	CurrentTaxYearAmt
Total	$34,516,779	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,813,871	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,077,251	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,258,048	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,407,963	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,336,419	CurrentTaxYearAmt
Total	$34,893,552	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$34,893,552	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$169,440	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$225,279	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$192,560	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$335,918	CurrentTaxYearMinus1YearAmt
Current Tax Year	$537,810	CurrentTaxYearAmt
Total	$1,461,007	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$169,440	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$225,279	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$192,560	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$335,918	CurrentTaxYearMinus1YearAmt
Current Tax Year	$537,810	CurrentTaxYearAmt
Total	$1,461,007	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,983,311	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,302,530	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,450,608	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,743,881	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,874,229	CurrentTaxYearAmt
Total	$36,354,559	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.95980	PublicSupportCY509Pct
Public Support PY509	0.97100	PublicSupportPY509Pct
Investment Income CY	0.04020	InvestmentIncomeCYPct
Investment Income PY	0.02900	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,380,129	BeginningYearBalanceAmt
Contributions	$125,570	ContributionsAmt
Investment Earnings Or Losses	$340,290	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$155,507	GrantsOrScholarshipsAmt
Administrative Expenses	$21,212	AdministrativeExpensesAmt
End Year Balance	$2,669,270	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,146,373	BeginningYearBalanceAmt
Contributions	$120,350	ContributionsAmt
Investment Earnings Or Losses	$281,565	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$149,485	GrantsOrScholarshipsAmt
Administrative Expenses	$18,674	AdministrativeExpensesAmt
End Year Balance	$2,380,129	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

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

Field	Value	IRS element (for citing)
Board Designated Balance EOY	1.00000	BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$940,120	OtherCostOrOtherBasisAmt
Depreciation	$724,322	DepreciationAmt
Book Value	$215,798	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,018,836	OtherCostOrOtherBasisAmt
Depreciation	$2,554,735	DepreciationAmt
Book Value	$464,101	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$40,723	OtherCostOrOtherBasisAmt
Depreciation	$40,723	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$679,899	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
EXCHANGE TRADED FUNDS	$87,161	F
MUTUAL FUNDS	$459,543	F
CORPORATE BONDS	$3,781,833	F
COMMON STOCK	$136,040	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$4,464,577	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CUSTODIAL FUNDS	$444,491
COMPENSATED ABSENCES	$96,797

Field	Value	IRS element (for citing)
Total Liability	$541,288	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$8,009,391	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$135,162	NetUnrealizedGainsInvstAmt
Other Revenue	$3,302,790	OtherRevenueAmt
Revenue Not Reported	$3,437,952	RevenueNotReportedAmt
Revenue Subtotal	$4,571,439	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,571,439	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,230,520	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$3,302,790	OtherExpensesIncludedAmt
Expenses Not Reported	$3,302,790	ExpensesNotReportedAmt
Expenses Subtotal	$3,927,730	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,927,730	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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, 2023, 2024 AND 2025 ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THREE YEARS AFTER FILING.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 3,302,790.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 3,302,790.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	L KOWALSKI	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$145,200	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$59,111	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$19,626	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$223,937	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	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
FORM 990, PART XII, LINE 2C	THERE 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

Field	Value	IRS element (for citing)
Business Name Line1	KUTZTOWN UNIVERSITY OF PENNSYLVANIA OF THE STATE SYSTEM OF HIGHER EDUCATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 730	AddressLine1Txt
City	KUTZTOWN	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19530	ZIPCd

Field	Value	IRS element (for citing)
Primary Activities	FOUR YEAR ACADEMIC INSTITUTION	PrimaryActivitiesTxt
Legal Domicile State	PA	LegalDomicileStateCd
Exempt Code Section	N/A	ExemptCodeSectionTxt
Public Charity Status	N/A	PublicCharityStatusTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
LEASE OF OPERATING SPACE FROM KUTZTOWN UNIVERSITY
K	$225,071	COST
REIMBURSEMENT TO KUTZTOWN UNIVERSITY FOR STUDENT EMPLOYEES
P	$155,331	COST