2024-08-14T08:08:50-05:00 2023-09-30 232108173 RKL LLP 102 PICKERING WAY STE 300 EXTON PA 19341 990 2022-10-01 232801648 KUTZTOWN PENNSYLVANIA GERMAN FESTIVAL INC KUTZ 6106831597 15195 KUTZTOWN RD KUTZTOWN PA 19530 EDWARD T RICHMOND VP, TREAS, SECRETARY 6106831597 2024-08-14 1 0 STEPHANIE E KANE CPA P01275157 4848742200 2024-08-14 2022 2024-08-08 14:25:15Z EDWARD T RICHMOND PO BOX 306 KUTZTOWN PA 19530 818390 0 X WWW.KUTZTOWNFESTIVAL.COM X 1986 PA THE KUTZTOWN FESTIVAL IS IN A UNIQUE POSITION TO HELP NURTURE 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. 5 3 0 0 0 0 0 0 880833 735626 0 0 52445 49791 933278 785417 0 0 0 0 325741 360906 0 0 0 650762 752523 976503 1113429 -43225 -328012 59775 322295 1052690 1643222 -992915 -1320927 X 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. 0 0 869341 791400 CELEBRATION OF THE PENNSYLVANIA GERMAN CULTURE AND ITS TRADITIONS FROM THE 18TH AND 19TH CENTURIES ACCOMPLISHED THROUGH EXHIBITIONS, PAGEANTS, FOLKLIFE, ETC 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 ONLINE OPPORTUNITIES 4) THE FESTIVAL SERVES AS ONE OF THE LARGEST AND FINEST QUALITY EXHIBITS OF QUILTS. 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. 869341 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 1 47 0 1 0 1 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X EDWARD T RICHMOND 6106834110 15195 KUTZTOWN ROAD KUTZTOWN PA 19530 DIANE PISCITELLI PRESIDENT 1.00 2.00 X X 0 0 0 EDWARD RICHMOND VP, SECRETARY, TREASURER 2.00 50.00 X X 0 184158 36261 CHRIS MANMILLER START 122 BOARD MEMBER 1.00 X 0 0 0 ALEX OGEKA BOARD MEMBER 1.00 50.00 X 0 190427 50277 JOE SEIDEL BOARD MEMBER 1.00 X 0 0 0 HEATHER ZIMMERMAN EXECUTIVE DIRECTOR 40.00 X 47385 0 27221 47385 374585 113759 0 0 1 0 0 ADMISSIONS - GROUNDS 711300 440286 440286 COMMISSIONS - FOOD & G 711300 244182 244182 QUILTS 711300 51158 51158 735626 9433 15416 -5983 -5983 18939 17557 1382 1382 ADVERTISING REVENUE 711300 39885 39885 MISCELLANEOUS INCOME 711300 14507 14507 54392 785417 791400 0 -5983 83103 83103 207397 156387 51010 44838 13215 31623 25568 21229 4339 25288 25288 104224 104224 6042 5693 349 2483 2483 148595 148595 3220 3220 1800 1800 85857 85857 80251 80251 19372 19372 ENTERTAINMENT 123113 123113 SECURITY 45045 45045 AMUSEMENT TAX 44275 44275 DUES & SUBSCRIPTIONS 19906 19906 43052 23039 20013 1113429 869341 244088 0 10035 3049 1258 0 7984 4125 10735 22704 508949 485565 29763 23384 0 269033 59775 322295 28635 34828 25225 9040 998830 1599354 1052690 1643222 X -992915 -1320927 -992915 -1320927 59775 322295 -328012 0 X X 0 1 X 1 0 200551 196073 4478 57431 57431 0 235881 217353 18528 15086 14708 378 23384 LEASE ASSET 269033 269033 RELATED PARTY PAYABLE 127997 NOTE PAYABLE TO RELATED PARTY 1202324 LEASE LIABILITY 269033 1599354 X 877943 77110 15416 92526 785417 0 785417 1205955 77110 15416 92526 1113429 0 1113429 PART X, LINE 2: 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, 2023 AND 2022, 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 ULTIMATELY BE 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, 2020 PART XI, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSE 15,416. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSE 15,416. X X X X 0 0 0 0 0 0 0 0 0 ALEX OGEKA BOARD MEMBER 0 190427 0 0 0 0 0 17691 0 32586 0 240704 0 0 EDWARD RICHMOND VP, SECRETARY, TREASURER 0 184158 0 0 0 0 0 17108 0 19153 0 220419 0 0 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 FORM 990, PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR KUTZTOWN UNIVERSITY FOUNDATION INC 15197 KUTZTOWN ROAD KUTZTOWN PA 19530 232256893 CONTRIBUTION & INVESTMENT RELATED ACTIVITY FBO KUTZTOWN UNIVERSITY STUDENTS PA 501(C)(3) LINE 5 0 KUTZTOWN FAIR ASSOCIATION INC N WHITEOAK STREET KUTZTOWN PA 19530 230781035 TO PROVIDE AN AGRICULTURAL FAIR AND OTHER CULTURAL FESTIVALS FOR THE GENERAL PA 501(C)(5) 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 KUTZTOWN UNIVERSITY FOUNDATION INC E 1202324 CASH