Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Kutztown Pennsylvania German Festival Inc
990 • Fiscal year 2018 • EIN 23-2801648
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
10.86x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 21.9% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Balance Sheet
Assets
Up$45,202
Up $934 (+2.1%) from 2017
Net Assets
Down-$445,529
Down $132,374 (-42%) from 2017
Liabilities
Up$490,731
Up $133,308 (+37%) from 2017
Revenue And Expenses
Revenue
Down$765,519
Down $204,413 (-21%) from 2017
Expenses
Down$897,893
Down $8,978 (-1.0%) from 2017
Net Income
Down-$132,374
Down $195,435 (-310%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2017 to Sep 30, 2018
- Signed
- Jan 25, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $783,086
Mission and Program Overview
Mission
The kutztown festival is no longer active.
The kutztown festival is in a unique position to help nuture and sustain the shrinking pa dutch culture of the eastern pennsylvania region. The area, and indeed the festival, is internationally known for its pa dutch culture with the partnering of the festival, pennsylvania cultural heritage center at kutztown university and other organizations, kutztown has become one of the most important geographical centers in the country for pa dutch interests of any sort. The festival is essential to the success of this cultural life, as its national exposures will keep the outside world constantly aware of kutztown the cultural identity of the area, so unique in today's society, is essential to the success of the festival the partnership between cultural identity and the festival is needed for either to survive.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $22,502 | $19,069 | ▼ $3,433 |
| Cash and Non-Interest-Bearing Accounts | $12,331 | $10,387 | ▼ $1,944 |
| Inventories for Sale or Use | $2,354 | $5,947 | ▲ $3,593 |
| Accounts Receivable | $790 | $5,141 | ▲ $4,351 |
| Prepaid Expenses and Deferred Charges | $6,291 | $1,210 | ▼ $5,081 |
| Total Assets | $44,268 | $45,202 | ▲ $934 |
| Other Assets Total | $0 | $3,448 | ▲ $3,448 |
| Liabilities | |||
| Other Liabilities | $293,307 | $436,128 | ▲ $142,821 |
| Accounts Payable and Accrued Expenses | $48,062 | $40,559 | ▼ $7,503 |
| Deferred Revenue | $16,054 | $14,044 | ▼ $2,010 |
| Total Liabilities | $357,423 | $490,731 | ▲ $133,308 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-313,155 | $-445,529 | ▼ $132,374 |
| Total Net Assets Fund Balance | $-313,155 | $-445,529 | ▼ $132,374 |
| Total Liabilities and Net Assets / Fund Balance | $44,268 | $45,202 | ▲ $934 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,187 | $205,263 | $207,450 |
| Buildings | $11,139 | $184,612 | $195,751 |
| Leasehold Improvements | $1,773 | $55,658 | $57,431 |
| Other Land Buildings | $3,970 | $9,227 | $13,197 |
| Other Assets Org | $3,448 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Alex Ogeka | CEO | - | $122,964 | $122,964 |
| Stephen Sharadin | Executive Director | FT | $114,648 | $114,648 |
Board Members and Trustees
| Name | Title |
|---|---|
| Diane Piscitelli | Chairman |
| Donald Sechler | Director |
| Richard Dry | Director |
| Edward T Richmond | VP, Secretary, Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Klunk & Millan | Marketing/advertising | 9999 HAMILTON BLVD, Breinigsville, PA 18031 | $179,598 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $706,697
- Investment Income
- $0
- Other Revenue
- $58,822
- Change in Net Assets
- $-132,374
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $765,519
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $39,109
- Total Revenue per Audited Statements
- $804,628
- Total Revenue per Form 990
- $765,519
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $634,315 |
| Salaries, Compensation, and Employee Benefits | $263,578 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Advertising | $219,570 | - | - | $219,570 |
| Occupancy | $163,160 | - | - | $163,160 |
| Other Salaries and Wages | $99,029 | $17,583 | - | $116,612 |
| Current Officers, Directors, Trustees, and Key Employees | $98,803 | $15,907 | - | $114,710 |
| Office Expenses | $20,841 | $487 | - | $21,328 |
| Interest | - | $19,671 | - | $19,671 |
| All Other Expenses | $8,970 | $10,395 | - | $19,365 |
| Payroll Taxes | $15,573 | $2,861 | - | $18,434 |
| Insurance | $15,204 | - | - | $15,204 |
| Fees for Services Other | - | $15,105 | - | $15,105 |
| Other Employee Benefits | $12,365 | $1,457 | - | $13,822 |
| Other Expenses | $10,237 | - | - | $10,237 |
| Depreciation Depletion | $9,606 | - | - | $9,606 |
| Information Technology | - | $3,135 | - | $3,135 |
| Travel | - | $1,881 | - | $1,881 |
| Total Functional Expenses | $809,411 | $88,482 | $0 | $897,893 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $937,002 |
| Expenses per Audited Statements | $897,893 |
| Total Expenses per Form 990 | $897,893 |
| Expenses Not Reported on Form 990 | $39,109 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $7,532 |
| Gaming Direct Expenses | $5,684 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Note Payable to Related Party | $412,219 |
| Related Party Payable | $23,709 |
| Quilt Liability | $200 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“Members will have the right to vote at the annual meeting or special meetings of the organization, which is when new officers are elected.”
Form 990, Part VI, Section B, Line 11B
“The draft 990 is reviewed in detail by the executive director and the board of directors. Upon satisfactory review, the board approves the filing of the 990 with the irs.”
Form 990, Part VI, Section B, Line 12C
“Each year the officers and directors complete the conflict of interest disclosure form. Forms are reviewed by management and addressed by the board when necessary.”
Form 990, Part VI, Section B, Line 15
“The objective of kpgf's executive compensation policy is to provide reasonable and competitive compensation for the position of executive director, as well as other key staff positions. Execuitve compensation is established using appropriate market surveys of comparable organizations and for funcationally equivalent positions, it considers total compensation and individual performance and agency performance. Compensation is established to ensure that kpgf is competitive in the market for talent while keeping costs in an affordable range. The compensation equivalent used for these positions is the international festival and esvents, inc compensation guidelines for the east coast, usa. Using comparable events and responsibilities for the executive director, a 5 year contractual agreement is used to cover compensation, as well as duties and responsibilites. The executive director is evaluated annually by an excutive committee review committee. The committee meets with the executive director and independently of the executive director with the purpose of discussing his/her performance relative to the job description, status of yearly goals and the assessment of strategic objectives. The executive review committee establishes a recommendation for bonus compensation in the context of the annual evaluation, annual benchmarks, and the budget for the coming year. The executive review committee's recommendation is taken to the full board of directors for approval. The board president meets with the executive director to discuss and document the evaluation goals, strategic objectives, and bonus compensation for the coming year.”
Form 990, Part VI, Section C, Line 18
“The festivals's irs form 990 is available upon request of the executive director during normal business hours.”
Form 990, Part VI, Section C, Line 19
“The festivals governing documents, conflict of interest policy and financial statements are available upon request of the executive director”
Filing and Contact Details
Filer
- Filer Name
- Kutztown Pennsylvania German
- EIN
- 23-2801648
- Phone
- 6106831513
- Address
- 15195 KUTZTOWN RD, KUTZTOWN, PA 19530
Signing Officer
- Name
- Edward T Richmond
- Title
- VP, Treas, Secretary
- Phone
- 6106831513
- Signed
- 2019-01-25
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Edward T Richmond
- Formed
- 1986
- Legal Domicile
- Pa
- Voting Board Members
- 5
- Independent Board Members
- 3
- Employees
- 102
- Volunteers
- 39
Preparer
- Firm
- Rkl Llp
- Address
- 1330 BROADCASTING ROAD PO BOX 7008, WYOMISSING, PA 19610-6008
- Preparer
- Ruthann J Woll CPA
- Phone
- 6103761595
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“Process has not changed from prior year”
Financial Statement Notes
PART X, LINE 2:
“The festival is exempt from federal income tax under section 501(c)(4) of the internal revenue code. As a not-for-profit organization, the festival is generally exempt from federal and state income taxes. The festival is subject to federal and state income taxes on unrelated business income. The festival recognizes penalties and interest accrued related to income tax liabilities in the provision (benefit) for income taxes in its statement of activities. For the years ended september 30, 2018 and 2017, there were no accruals for the payment of penalties and interest. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying statement of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The festival files tax returns in the u. S. Federal jurisdiction. The festival's income tax returns are not subject to examination through the year ended september 30, 2014.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“GAMING EXPENSES 5,684.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“GAMING EXPENSES 5,684.”
Raw XML AppendixShowing 400 of 514 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5141 |
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| IRS990/ActivityOrMissionDesc | 0 | THE KUTZTOWN FESTIVAL IS IN A UNIQUE POSITION TO HELP NUTURE AND SUSTAIN THE SHRINKING PA DUTCH CULTURE OF THE EASTERN PENNSYLVANIA REGION. THE AREA, AND INDEED THE FESTIVAL, IS INTERNATIONALLY KNOWN FOR ITS PA DUTCH CULTURE WITH THE PARTNERING OF THE FESTIVAL, PENNSYLVANIA CULTURAL HERITAGE CENTER AT KUTZTOWN UNIVERSITY AND OTHER ORGANIZATIONS, KUTZTOWN HAS BECOME ONE OF THE MOST IMPORTANT GEOGRAPHICAL CENTERS IN THE COUNTRY FOR PA DUTCH INTERESTS OF ANY SORT. THE FESTIVAL IS ESSENTIAL TO THE SUCCESS OF THIS CULTURAL LIFE, AS ITS NATIONAL EXPOSURES WILL KEEP THE OUTSIDE WORLD CONSTANTLY AWARE OF KUTZTOWN THE CULTURAL IDENTITY OF THE AREA, SO UNIQUE IN TODAY'S SOCIETY, IS ESSENTIAL TO THE SUCCESS OF THE FESTIVAL THE PARTNERSHIP BETWEEN CULTURAL IDENTITY AND THE FESTIVAL IS NEEDED FOR EITHER TO SURVIVE. |
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| IRS990/Desc | 0 | CELEBRATION OF THE PENNSYLVANIA GERMAN CULTURE AND ITS TRADITIONS FROM THE 18TH AND 19TH CENTURIES ACCOMPLISHED THROUGH EXHIBITIONS, PAGEANTS, FOLKLIFE, ETC AT THE FESTIVAL. THE FESTIVAL'S PURPOSES ARE AS FOLLOWS: 1) THE FESTIVAL SERVES AS A VEHICLE TO BRING BASIC KNOWLEDGE OF THE PA DUTCH CULTURE TO THE OUTSIDE WORLD 2) THE FESTIVAL SERVES AS AN OUTLET TO THE PA DUTCH SOCIETIES AND ORGANIZATIONS FOR EXPOSURE TO THE OUTSIDE AUDIENCE 3) THE FESTIVAL SERVES THE COMMUNITY ORGANIZATIONS AS A MAJOR SOURCE OF FUNDRAISING THROUGH THEIR VENDING OPPORTUNTIES 4) THE FESTIVAL SERVES AS ONE OF THE LARGEST AND FINEST QUALITY EXHIBITS AND SALES OF PA DUTCH CRAFTS, QUILTS, FOOD AND ENTERTAINMENT IN THE NATION 5) THE FESTIVAL SERVES TO BRING SUPPORT TO THE COMMUNITY THROUGH ITS RESOURCES, INCLUDING REGIONAL PROMOTIONS WHENEVER PRACTABLE THIS WILL BE COMMUNITY, VERSES VENUE-BASED 6) THE FESTIVAL SERVES TO HELP SUPPORT AND PROMOTE THE PA DUTCH CULTURE. |
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 5947 |
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| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/MinutesOfCommitteesInd | 0 | 1 |
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| IRS990/MissionDesc | 0 | THE KUTZTOWN FESTIVAL IS IN A UNIQUE POSITION TO HELP NUTURE AND SUSTAIN THE SHRINKING PA DUTCH CULTURE OF THE EASTERN PENNSYLVANIA REGION. THE AREA, AND INDEED THE FESTIVAL, IS INTERNATIONALLY KNOWN FOR ITS PA DUTCH CULTURE WITH THE PARTNERING OF THE FESTIVAL, PENNSYLVANIA CULTURAL HERITAGE CENTER AT KUTZTOWN UNIVERSITY AND OTHER ORGANIZATIONS, KUTZTOWN HAS BECOME ONE OF THE MOST IMPORTANT GEOGRAPHICAL CENTERS IN THE COUNTRY FOR PA DUTCH INTERESTS OF ANY SORT. THE FESTIVAL IS ESSENTIAL TO THE SUCCESS OF THIS CULTURAL LIFE, AS ITS NATIONAL EXPOSURES WILL KEEP THE OUTSIDE WORLD CONSTANTLY AWARE OF KUTZTOWN THE CULTURAL IDENTITY OF THE AREA, SO UNIQUE IN TODAY'S SOCIETY, IS ESSENTIAL TO THE SUCCESS OF THE FESTIVAL THE PARTNERSHIP BETWEEN CULTURAL IDENTITY AND THE FESTIVAL IS NEEDED FOR EITHER TO SURVIVE. |
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| IRS990/OtherExpensesGrp/Desc | 0 | ENTERTAINMENT |
| IRS990/OtherExpensesGrp/Desc | 1 | SECURITY & FIRST AID |
| IRS990/OtherExpensesGrp/Desc | 2 | AMUSEMENT TAXES |
| IRS990/OtherExpensesGrp/Desc | 3 | SHUTTLE EXPENSE |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 18434 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED EXPENSE |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | NOTE PAYABLE TO RELATED PARTY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | QUILT LIABILITY |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FESTIVAL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. AS A NOT-FOR-PROFIT ORGANIZATION, THE FESTIVAL IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE FESTIVAL IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE FESTIVAL RECOGNIZES PENALTIES AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISION (BENEFIT) FOR INCOME TAXES IN ITS STATEMENT OF ACTIVITIES. FOR THE YEARS ENDED SEPTEMBER 30, 2018 AND 2017, THERE WERE NO ACCRUALS FOR THE PAYMENT OF PENALTIES AND INTEREST. WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE FESTIVAL FILES TAX RETURNS IN THE U. S. FEDERAL JURISDICTION. THE FESTIVAL'S INCOME TAX RETURNS ARE NOT SUBJECT TO EXAMINATION THROUGH THE YEAR ENDED SEPTEMBER 30, 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | GAMING EXPENSES 5,684. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | GAMING EXPENSES 5,684. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS WILL HAVE THE RIGHT TO VOTE AT THE ANNUAL MEETING OR SPECIAL MEETINGS OF THE ORGANIZATION, WHICH IS WHEN NEW OFFICERS ARE ELECTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE DRAFT 990 IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS. UPON SATISFACTORY REVIEW, THE BOARD APPROVES THE FILING OF THE 990 WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH YEAR THE OFFICERS AND DIRECTORS COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM. FORMS ARE REVIEWED BY MANAGEMENT AND ADDRESSED BY THE BOARD WHEN NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE OBJECTIVE OF KPGF'S EXECUTIVE COMPENSATION POLICY IS TO PROVIDE REASONABLE AND COMPETITIVE COMPENSATION FOR THE POSITION OF EXECUTIVE DIRECTOR, AS WELL AS OTHER KEY STAFF POSITIONS. EXECUITVE COMPENSATION IS ESTABLISHED USING APPROPRIATE MARKET SURVEYS OF COMPARABLE ORGANIZATIONS AND FOR FUNCATIONALLY EQUIVALENT POSITIONS, IT CONSIDERS TOTAL COMPENSATION AND INDIVIDUAL PERFORMANCE AND AGENCY PERFORMANCE. COMPENSATION IS ESTABLISHED TO ENSURE THAT KPGF IS COMPETITIVE IN THE MARKET FOR TALENT WHILE KEEPING COSTS IN AN AFFORDABLE RANGE. THE COMPENSATION EQUIVALENT USED FOR THESE POSITIONS IS THE INTERNATIONAL FESTIVAL AND ESVENTS, INC COMPENSATION GUIDELINES FOR THE EAST COAST, USA. USING COMPARABLE EVENTS AND RESPONSIBILITIES FOR THE EXECUTIVE DIRECTOR, A 5 YEAR CONTRACTUAL AGREEMENT IS USED TO COVER COMPENSATION, AS WELL AS DUTIES AND RESPONSIBILITES. THE EXECUTIVE DIRECTOR IS EVALUATED ANNUALLY BY AN EXCUTIVE COMMITTEE REVIEW COMMITTEE. THE COMMITTEE MEETS WITH THE EXECUTIVE DIRECTOR AND INDEPENDENTLY OF THE EXECUTIVE DIRECTOR WITH THE PURPOSE OF DISCUSSING HIS/HER PERFORMANCE RELATIVE TO THE JOB DESCRIPTION, STATUS OF YEARLY GOALS AND THE ASSESSMENT OF STRATEGIC OBJECTIVES. THE EXECUTIVE REVIEW COMMITTEE ESTABLISHES A RECOMMENDATION FOR BONUS COMPENSATION IN THE CONTEXT OF THE ANNUAL EVALUATION, ANNUAL BENCHMARKS, AND THE BUDGET FOR THE COMING YEAR. THE EXECUTIVE REVIEW COMMITTEE'S RECOMMENDATION IS TAKEN TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. THE BOARD PRESIDENT MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND DOCUMENT THE EVALUATION GOALS, STRATEGIC OBJECTIVES, AND BONUS COMPENSATION FOR THE COMING YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FESTIVALS'S IRS FORM 990 IS AVAILABLE UPON REQUEST OF THE EXECUTIVE DIRECTOR DURING NORMAL BUSINESS HOURS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FESTIVALS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OF THE EXECUTIVE DIRECTOR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PROCESS HAS NOT CHANGED FROM PRIOR YEAR |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | KUTZTOWN UNIVERSITY FOUNDATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | KUTZTOWN FAIR ASSOCIATION INC |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 230781035 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(5) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | CONTRIBUTION & INVESTMENT RELATED ACTIVITY FBO KUTZTOWN UNIVERSITY STUDENTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | TO PROVIDE AN AGRICULTURAL FAIR AND OTHER CULTURAL FESTIVALS FOR THE GENERAL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 5 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | WISENBERGER ALUMNI CENTER |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | N WHITEOAK STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | KUTZTOWN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | KUTZTOWN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | PA |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 19530 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $45,202
- Liabilities
- $490,731
- Net assets
- -$445,529
- Revenue
- $765,519
- Expenses
- $897,893
- Net income
- -$132,374