2026-05-15T14:18:59-05:00 2025-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2024-07-01 232920993 KUTZTOWN UNIVERSITY STUDENT SERVICES INC KUTZ 6106834090 STUDENT UNION BUILDING 173 KUTZTOWN PA 19530 LISA J KOWALSKI EXECUTIVE DIRECTOR 6106834090 2026-04-21 1 1 JASON L SERFASS CPA P01230026 6104357489 2026-04-21 2024 2025-03-06 01:10:19Z LISA J KOWALSKI 174 STUDENT UNION BLDG KUTZTOWN PA 195300730 13746650 0 X WWW.KUTZTOWN.EDU/ADMIN/KUSSI/ X 1997 PA TO INITIATE, REGULATE, AND OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS. 10 10 27 0 0 0 0 0 2676826 2671583 335918 537810 1341035 1362046 4353779 4571439 0 0 0 0 1544377 1510061 0 0 0 2274131 2417669 3818508 3927730 535271 643709 9620491 10415744 684926 701308 8935565 9714436 X TO INITIATE, REGULATE, AND OPERATE KUTZTOWN UNIVERSITY STUDENT GROUP ACTIVITIES INVOLVING FINANCIAL MATTERS. 0 0 1374098 2309817 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. 1212912 1392999 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. 202698 330813 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. 29937 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. 29937 2819645 1 0 0 0 0 0 0 0 0 1 1 1 0 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 71 0 1 27 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 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 TREASURER 5.00 X X 0 0 0 STEVE CANFIELD CHAIRPERSON 5.00 X X 0 0 0 LINDSEY YURCHAK DIRECTOR 5.00 X 0 0 0 BRENNA MCGOWAN DIRECTOR 5.00 X 0 0 0 KYRA RICHARDS SECRETARY 5.00 X X 0 0 0 DR LORIN BASDEN-ARNOLD DIRECTOR 5.00 X 0 0 0 DR STEVE ST ONGE DIRECTOR 5.00 X 0 0 0 DR WING HONG TONY WONG DIRECTOR 5.00 X 0 0 0 KEVIN HARDING JR DIRECTOR 5.00 X 0 0 0 CADE HERNDON VICE CHAIRPERSON 5.00 X X 0 0 0 L KOWALSKI EXECUTIVE DIRECTOR 40.00 X 145200 0 78737 145200 0 78737 1 0 1 0 0 ACTIVITY FEES 900099 2309817 2309817 AUXILIARY SERVICE FEE 900099 330813 330813 OTHER PROGRAM 900099 30953 30953 2671583 341703 341703 6068528 5872421 196107 196107 196107 4664836 3302790 1362046 1362046 4571439 4033629 0 537810 228582 228582 929842 532250 397592 108400 34513 73887 170072 80531 89541 73165 30249 42916 13435 13435 59462 36997 22465 225071 205852 19219 11261 11261 165192 64177 101015 22285 14600 7685 DIRECT PROGRAM EXPENSE 1374098 1374098 SCHOLARSHIP EXPENSE 155507 155507 CAP AND GOWN EXPENSE 87221 87221 CREDIT CARD EXPENSE 72171 72171 231966 118044 113922 3927730 2819645 1108085 0 3813286 4417782 155276 39432 184416 86036 784409 666924 52921 61094 3999679 3319780 650975 679899 3979208 4464577 9620491 10415744 48230 43787 112478 116233 524218 541288 684926 701308 X 8935565 9714436 8935565 9714436 9620491 10415744 643709 135162 0 X X 0 1 X 1 0 X 149350 227423 376773 5664521 6849828 7258048 7407963 7336419 34516779 5813871 7077251 7258048 7407963 7336419 34893552 0 0 0 34893552 169440 225279 192560 335918 537810 1461007 169440 225279 192560 335918 537810 1461007 5983311 7302530 7450608 7743881 7874229 36354559 0.95980 0.97100 0.04020 0.02900 X 2380129 125570 340290 155507 21212 2669270 2146373 120350 281565 149485 18674 2380129 1883436 122032 308607 150715 16987 2146373 2294001 123424 -350125 164359 19505 1883436 2097629 140302 253948 179557 18321 2294001 1.00000 0 0 940120 724322 215798 3018836 2554735 464101 40723 40723 0 679899 EXCHANGE TRADED FUNDS 87161 F MUTUAL FUNDS 459543 F CORPORATE BONDS 3781833 F COMMON STOCK 136040 F 4464577 CUSTODIAL FUNDS 444491 COMPENSATED ABSENCES 96797 541288 X 8009391 135162 3302790 3437952 4571439 0 4571439 7230520 3302790 3302790 3927730 0 3927730 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. X X 0 0 0 0 0 0 0 0 0 L KOWALSKI EXECUTIVE DIRECTOR 145200 0 0 0 0 0 59111 0 19626 0 223937 0 0 0 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. 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 225071 COST REIMBURSEMENT TO KUTZTOWN UNIVERSITY FOR STUDENT EMPLOYEES P 155331 COST