Kyu Sik “Scott” Jung 420 Lambreth LaneSyracuse, NY 13210

December 8, 2016

Mr. Jamie CyrBusiness Operations, Director of Auxiliary Services204 Steele HallSyracuse UniversitySyracuse, NY 13210

Dear Mr. Cyr,

On behalf of my entire team, we are pleased to send you our final draft of our off-campus SUpercard usage feasibility report. Included in the report you will find our outside research and our recommendation based on our findings.

At this time, we believe the best solution is to promote Tapingo’s on-campus deliveries, which will allow use their SUpercard accounts when ordering off-campus food. Considering Tapingo’s profits are from delivery fees and would not interfere or add charges to the university. This would be a happy medium for both students and the university.

We want to thank you again for all of your help providing us with information and connecting us to different people and resources for our report. Please let me know if my team can be of any more assistance and answer any questions you might have.

Sincerely,

Kyu “Scott” sik JungSung “Steve” Hoon YoonAlexandra LockeyPrince Sledge

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Extending the Syracuse University SUpercard

Off-Campus Feasibility Report

Prepared by Kyu “Scott” sik Jung, Alexandra Lockey,

Prince Sledge, and Sung “Steve” Hoon Yoon

Prepared for Jamie Cyr, Syracuse University Director of Auxiliary Services

Syracuse University

December 8, 2016

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Extending the Syracuse University SUpercard Off-Campus Feasibility Report

Table of ContentsExecutive Summary.................................................................................................................4

Introduction..............................................................................................................................7

Research Methods...................................................................................................................8

Interviews...........................................................................................................................8

Credible Online Sources....................................................................................................8

Overview of Alternatives..........................................................................................................9

Tapingo..............................................................................................................................9

CBORD UGryd................................................................................................................10

Third Party Vendor Outsourcing......................................................................................10

Criteria....................................................................................................................................11

Taxation and Not-for-Profit Status...................................................................................11

Cost Evaluation......................................................................................................................12

Tapingo Cost Analysis.....................................................................................................12

CBORD UGryd UGryd Cost Analysis..............................................................................12

Conclusions............................................................................................................................12

Recommendation...................................................................................................................13

Appendix A: Glossary.............................................................................................................14

Appendix B: Stakeholder Analysis.........................................................................................16

Appendix C: Daily Orange Research.....................................................................................17

Appendix D: Online Credible Sources....................................................................................18

Appendix E: Interview Notes from Jamie Cyr.........................................................................20

Appendix F: Interview Notes with William Carty.....................................................................22

Appendix G: Interview Notes with Acropolis Pizza House.....................................................23

Appendix H: Interview Notes with Benjamin Anderson..........................................................24

Appendix I: Works Cited.........................................................................................................25

Appendix J: Bibliography........................................................................................................25

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Executive SummaryMany universities across the United States offer students an on-campus meal plan

and an off-campus meal plan program or an off-campus advantage program in the

surrounding community. While Syracuse University offers students many additional dining

options besides the dining halls, there is no off-campus meal plan or opportunities besides

on-campus cafes. Unfortunately, the on-campus cafes typically serve the same options

within a limited rotation of choices leaving students wanting to explore more options off-

campus despite expensive meal plan prices.

Syracuse students pay for their on-campus meals with a debit card like system

through their ID card. Not only does the ID card have a student’s meal plan on it, but it

allows them to pay for additional food options at the various student centers and on-campus

cafes through an associated account called their SUpercard account. Students or parents

and guardians can add money to the SUpercard account through an online student portal.

Currently, the SUpercard can only be used for on-campus purchases. However, intertwined

between academic buildings and the rest of campus and within walking distance lies

Marshall Street, the primary campus commercial area with relatively inexpensive dining

options and key services for students.

Marshall Street’s location and its various restaurants make it a prime connection to

the greater Syracuse community, and offers a chance for students to have additional options

they desire for affordable prices. Syracuse University can easily diversify and expand dining

options and locations that accept payments through students’ SUpercards on Marshall

Street like other successful off-campus meal plan extensions at universities like The New

School and University of Buffalo. If Syracuse University were to implement this system, it

would also serve as an incentive for the student body to use and add funds to their

SUpercard accounts, as well as further connect students with the greater Syracuse

community.

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Some key stakeholders that can affect the implementation of this project include

Tapingo, a food delivery mobile application that has recently been brought to Syracuse

University on-campus cafes and student centers, and the Syracuse University Auxiliary

Services. Tapingo could contribute to an off-campus meal plan extension by providing

further payment options for off-campus sites. The Syracuse Department of Auxiliary Services

is another key stakeholder. They are in charge of both food services and meal plan and ID

card services. We believe they could advocate for the project to the university. Lastly, the

restaurants on Marshall Street serve as important group of stakeholders that must be willing

to work with us and be involved in order to extend SUpercard payments to their

establishments.

Two main alternatives of feasibility arose when researching options to extend

Syracuse’s meal plan. These are Tapingo and CBORD UGryd. Tapingo is run by a private

agency. The agency sets up transaction systems with universities across the nation so

students can use their campus cards to order food that is then delivered or picked up.

Recently, Syracuse University allowed students to use their SUpercard through Tapingo

application to order delivery food from on-campus dining options. However Syracuse

University requires students to use their credit card instead of SUpercard when using

Tapingo to order off-campus food. Despite the fact other universities allow campus card

payments for off-campus meals through Tapingo, Syracuse University does not allow

students this option.

A second alternative that could be implemented to further student dining options is

use of CBORD UGryd. CBORD UGryd is a private entity that coordinates universities and

hospitals food services, housing, and security. Majority of smaller universities across the

nation use CBORD UGryd to operate their housing and food services. The agency services

allow students to use campus cards off-campus.

While our team looked into other options, such as third party outsourcing, none of

them were feasible because Syracuse University is highly protective of student information

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and is unwilling to work with third party vendors for services they are already providing.

Furthermore, third party outsourcing would create additional costs for equipment; a third

party’s system would not operate with the existing transaction handling system.

Syracuse University Food Services is a non-profit department, meaning all

transactions through the campus card are non-taxable. This means if they extend off-

campus, they become for-profit department and have to pay sales and income tax which will

raise the cost of the student meal plan. Tapingo was able to work with Syracuse University

by having a separate account for off-campus services. Therefore, the university does not

allow students to use their SUpercard account as a credit card for off-campus purchases and

there is no additional equipment cost associated because Tapingo will provide tablet that

handles order handling transactions. If Syracuse implements CBORD UGryd, it will still

experience the same taxation issue with Tapingo but it would cost more money because

UGryd does not provide equipment for free. Therefore, Syracuse University and off-campus

restaurants would have to pay for equipment installation.

After conducting research, face-to-face communication with various involved parties,

and many different phone interviews, the consensus became clear that CBORD UGryd

would not be possible. A similar feasibility was proposed in 2011 and was turned down due

to the large transaction costs that would be necessary to implement in order to maintain both

legal and economic regulations. Based on these findings, online research, and interviews

with sources such as the New School, we found out that other Universities were able to

implement a similar policy with the specific goal of increasing student satisfaction, not merely

to make a profit.

Syracuse University should work with Tapingo student representatives to further

promote Tapingo’s on-campus deliveries. Too many students still do not know about or

understand the extent of Tapingo services and how they can expand their dining options on-

campus. Considering Tapingo profits are from delivery fees, they would not interfere or add

charges to the university and many other universities allow their students to pay through

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their campus card accounts when ordering off-campus food or services. We were also able

to find out that other universities were able to remain their non-profit status while Tapingo as

a method to extend their campus money to off-campus because all the transactions through

Tapingo were qualified for Unrelated Business Income Tax.

IntroductionThe Syracuse University SUpercard is a declining debit card-like system in which money can

be added to students’ accounts to purchase food or pay for specific academic services.

Currently, the SUpercard can only be used to make meal transactions at on-campus cafes or

in the dining halls. The issue with this limitation on SUpercard, is that over the course of an

entire semester these options become repetitive due to their small rotation of options.

Syracuse University students already pay large sums of money for their meal plans, which

are required freshmen year. Considering Syracuse University meal plans come with an

allotted amount of SUpercard funds, students should be able to have more dining options at

their exposure for the price they are paying.

Our primary goal of is to diversify the eating locations that accepted with the SUpercard by

adding restaurants located on Marshall Street to the list of accepted SUpercard locations.

Similar off-campus meal plan systems have been implemented at other universities such as

the New School, New York University, and University of Buffalo. Our firm belief is that if

Syracuse University were to implement an off-campus program, it would significantly

increase student satisfaction and make SUpercard a more attractive option for students and

faculty.

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Research MethodsOur team gathered information to help aid our recommendation through various emails, in-

person, and over the phone interviews as well as online research using Syracuse University

and other universities’ meal plan and ID services websites.

InterviewsOur team conducted several interviews with various stakeholders and knowledgeable people

within different university’s meal plan and ID services departments. At Syracuse University

we interviewed Jamie Cyr, the Director of the Auxiliary Services, to find out food service’s

stance on this project. According to Mr. Cyr, a similar feasibility was proposed in 2011 and

was turned down due in large part to the transaction costs that would result

(Personal communication, October 2016). Based on another interview conducted with the

New School, we found out that other universities were able to implement a similar policy with

the specific goal of increasing student satisfaction, not merely to make a profit through their

off-campus advantage programs (W. Carty, personal communication, November 2016). We

then interviewed Benjamin Anderson from Tapingo, to find out how Tapingo operates (B.

Anderson, personal communication, November 2016). For more information, please see

Appendix C through F.

Credible Online SourcesWe have also consulted numerous credible sources online to search how other universities

have successfully implemented an off-campus meal plan programs. For more information,

please see Appendix D.

Overview of AlternativesAfter our initial research, we found two alternatives that Syracuse University can use to

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extend SUpercard usage off-campus: Tapingo and CBORD UGryd.

Tapingo Tapingo is a mobile and website application service run by a private agency that sets up

transaction systems across the nation that allows students to use their university’s campus

ID cards to order food online for delivery or pickup service. Tapingo serves many colleges

and universities across the U.S., including New York University, the University of Arizona,

and the University of Miami. Tapingo is also affiliated with the National Association of

College and University Food Services (NACUFS) so they possess a great stock of

knowledge how Food Services operate (“Partners”, 2016). Recently, Syracuse University

brought Tapingo to campus but only included some of the potential features. Currently,

students are only allowed to use their SUpercard for pickup or delivery for on-campus

student centers, cafes and dining halls.

We found that Tapingo only profits from delivery fees, which means it does not interfere with

or charge the university for any transactions (B. Anderson, personal communication,

November 2016). However, Tapingo does not fully meet expectations for this report because

Syracuse University does not allow the students to use their SUpercard accounts through

Tapingo when ordering off-campus services. Instead students need to use their credit card

instead of SUpercard when ordering off-campus food. After interviewing Benjamin Anderson,

who is the Director of Public Communications at Tapingo, we found that this decision was

specific to Syracuse because other universities use Tapingo allows to use campus card

account when ordering off-campus services (B. Anderson, personal communication,

November 2016).

CBORD UGryd CBORD is a private entity that provides cashless card systems, management software and

process management software. CBORD serves colleges and universities, healthcare

9

facilities, supermarkets, and many other facilities all over the world. Syracuse University

uses CBOD service to handle transactions that occur in campus dinning centers and

university cafes. CBORD UGryd is a service provided CBORD that can handle off-campus

transactions (“About CBORD”, 2016). Unlike Tapingo, CBORD UGryd would have a much

stronger involvement with the university’s transactions system. A lot of smaller schools

across the nation use CBORD UGryd to operate their housing and food services and allow

their campus card to be used off campus (J. Cyr, personal communication, October 2016). In

fact, Syracuse University already uses CBORD transaction equipment and systems so it

would be an easy transition.

Third Party Vendor OutsourcingFrom interviews with William Carty, the Director of the New School’s Card Services, we

found out New School had to work with a third party to implement an off-campus merchant

program because their existing system did not support off-campus transactions (W. Carty,

personal communication, November 2016). By using the New School’s implementation as a

model, it is completely feasible for Syracuse University to use a third party to extend the

usage of SUper Card. However, we found out from Jamie Cyr that Syracuse University is

highly protective of working with third party vendors because Syracuse University does not

want to share student information (J. Cyr, personal communication, October 2016).

Unfortunately, using third party vendors would also create additional costs, such as

installation cost, for Syracuse University and any involved restaurants. There is also the risk

that a third party’s system would be interoperable with Syracuse University's existing

transaction handling systems.

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CriteriaOverall cost is the most important aspect for the university when making their decision

whether or not to implement an off-campus meal plan or extend the SUpercard off-campus.

Based on how much the university stressed cost as a deciding factor (J. Cyr, personal

communication, October 2016), we focused on three main cost criteria when evaluating all

our options and our final two options. The criteria we used to evaluate our alternatives are

Taxation, Equipment cost, and installation cost. For each option, we looked extensively on

how they would impact the university’s taxation and if there would be any equipment or

installation costs.

Taxation and Not-for-Profit StatusSyracuse University Food Services Department does not pay an income or sales tax

because they have non-profit status. This means all transactions through the campus card

are non-taxable. However, if Food Services extends meal plan service off-campus, they

become for-profit department and have to pay sales and income tax which will raise the cost

of the student meal plan.

According to Jamie Cyr, Director of Auxiliary Services, the sales and income tax will have to

be paid by the students (J. Cyr, personal communication, October 2016). This would

increase the price of meal plans by 10-15% (J. Cyr, personal communication, October 2016),

which needs to be approved by the parents since majority of tuition is paid by them.

However, Tapingo was able to work with Syracuse University to have a separate account for

off-campus services. Therefore, the university does not allow students to use their

SUpercard account as credit card for off-campus purchases.

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Cost Evaluation

Tapingo Cost AnalysisSyracuse University and any participating restaurants would not have to pay for equipment

and installation cost for Tapingo. Tapingo uses a tablet to handle their transactions and this

tablet is provided by Tapingo for free (J. Cyr, personal communication, October 2016).

CBORD UGryd UGryd Cost AnalysisWhile the university would still encounter the same taxation issue they have with Tapingo,

unlike Tapingo, CBORD UGryd UGryd does not provide free equipment and installations.

CBORD UGryd would cost more money because the university and participating restaurants

would need to individually pay for the additional equipment and the associated installation

fee.

Conclusions Our initial goal was to extend the use of SUpercard to include off-campus food locations on

Marshall Street, however after conducting all of our interviews and online research we came

to the consensus that this was not feasible. Upon realizing this, we turned to our cost

analysis to see whether or not either Tapingo or CBORD UGryd could increase student

satisfaction by expanding current dining options and creating partnerships and relationships

with local businesses. Based on these requirements, it is more feasible for Syracuse

University and surrounding restaurants to use Tapingo over CBORD UGryd because

Tapingo does not involve any cost associated with equipment or installation and the

university has the option to integrate the SUpercard to pay for off-campus meal transactions

later on.

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RecommendationMoving forward, Syracuse University should work with student representatives to further

promote Tapingo on-campus deliveries. Tapingo, being a new service in Syracuse University

we propose the university should promote the application to the students since it is not as

widely known yet. Considering Tapingo profits are from delivery fees, they would not

interfere or add charges to the university. We also received an information form Tapingo that

there were universities who were able to remain non-profit status while allowing their

campus money to be used off-campus through Tapingo. Tapingo informed us that these

universities could remain non-profit because all the transactions through Tapingo qualified

for Unrelated Business Income Tax. We do realize that each universities’ food services

operate differently but we believe if Syracuse University directly contact with Tapingo and

shows interest in off-campus merchant program, they will have numerous data and methods

to implement off-campus merchant program through Tapingo since there are universities

who had success with this project.

In addition, it is important to realize that all the universities who were successful at

implementing off-campus merchant program were motivated to pursue the project to

enhance their service and increase student satisfaction. We do realize Syracuse University

must generate enough revenue to self-sustain their Food Services department but we

believe if the university pursues Tapingo extension to enhance their service and to satisfy

students, they can expect enough, or perhaps more, revenue to self-sustain their

department.

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Appendix A: Glossary Acropolis: It is a pizza restaurant located at 167 Marshall Street, Syracuse, NY 13210.

CBORD UGryd: World’s leading provider of campus and cashless card systems, food and

nutrition service management software, integrated security solutions, nationwide student

discount and commerce programs. It was founded in 1975.

Marshall Street: It is a street adjacent to University of Syracuse in New York. The street

primarily functions as an off-campus commercial are for Syracuse University students.

NACUFS: It stands for National Association of College & University Food Services.

NACUFS was founded in 1958 by a group of 20 college and university food services. Its

headquartered in Okemos, Michigan and for the past 60 years, it has supported college and

universities across the US by providing the highest quality of food service to campuses.

SU Auxiliary Services Department: It is divisions within Business, Finance and

Administrative service in Syracuse University led by Jamie P. Cyr. The department includes

Drumlins Country Club, , SU bookstore and etc. The main objective of the department is to

provide good products, facilities and customer service to the Syracuse University

community.

SUpercard: Is is a declining balance account that is designed to supplement Syracuse

University’s meal program. This account allows Syracuse university students to buy food on

daily basis in food courts and cafeterias inside the campus. SUpercard comes with a meal

plan.

Tapingo: Technological company started in 2011 that uses mobile, location technologies

and sensors to benefit merchants and people when ordering food quickly. Today, Tapingo

14

primarily work with college campuses.

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Appendix B: Stakeholder AnalysisThis chart contains some of the key stakeholders that are either affected by or have a

significant effect on the outcome of our project.

Stakeholder Name

Contact Person

Impact on

Project

Influence over

Project

Importance to

Stakeholder

How could stakeholders contribute to the project?

Strategy for Engaging

Stakeholders

TapingoBenjamin Anderson

High HighBeing able to generate profit

Extend to off campus restaurant payments to include SUpercard

- Phone calls

- Emails

- Interviews

Syracuse UniversityAuxiliary Services

Jamie CyrMedium High

Enhance service, increase student

satisfaction, and expect more usage

of SUper card money

Answering any questions regarding the cost feasibility of our project

- Phone calls

- Emails

- Interviews

Acropolis Pizza House

(Example Marshall

Street Restaurant)

Steve Papazides, Manager

Low Low

Being able to generate profit for their business

Being in favour of extending Tapingo payment option

-Interviews

Appendix C: Daily Orange Research In order to learn more about Syracuse University’s past meal plan changes, we researched

part articles from the Daily Orange, the independent campus newspaper of Syracuse, NY. In

2002 Marshall Street business owners said they would welcome meal plans run

16

independently of the university and the Student Association’s president-elect Andrew

Thomson said he will look into the possibility in 2003.

Prior attempts to use SUpercards off campus had met legal roadblocks so the university

attempted to have the account on the SUID card. But the plan still couldn’t pass because off-

campus restaurants are considered “unrelated businesses” and cannot be included in

campus meal plans due to legal and taxing purposes.

At that time the university didn’t view an independently owned off-campus meal plan as

significant competition. Instead of offering off-grounds meal plans, the university expanded

to do more delivery after hours to better serve students.

In 2005, the Off Campus Meal Plan (OCMP), an independent meal plan, started to gain

publicity and started in the 2005-2006 academic year at Syracuse University. It cost between

$6 and $7 a meal, about half the price of those on the university’s 10-meal plan at the time.

Each participating restaurant decided how much a ‘meal’ was worth. To participate in the

program, students used a credit card to purchase a 2, 5, 7, 10, 14 or 19-meal weekly plan

and any unused meals will carry over into the next semester. While successful at other

college campuses the OCMP never grew as large in Syracuse like predicted by previous

reports.

Appendix D: Online Credible Sources Many other universities around the country have flexible meal plans and accounts for on and

off-campus transactions. Here are the following programs researched to help establish the

Syracuse University feasibility report for an off-campus SUpercard extension program.

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Columbia University in New York, New York has their flex account which is a dollar-for-dollar

declining balance account accessed through Columbia University ID card that also works for

thirty-four off-campus locations which includes grocery markets, restaurants, health and drug

stores, as well as school supplies and home furnishing stores.

State University of New York Onondaga Community College in Syracuse, NY has the

LAZERCARD, their pre-paid debit account option for making purchases on-campus as well

as at participating locations through their Off-Campus Advantage Program. The Off-Campus

Advantage Program allows OCC students to use their LAZERCARD at thirty-four

participating locations which include restaurants, pharmacies, and various supply stores.

The New School, also in New York, New York, has Newcard Cash connected to their meal

plan and student newcard ID accounts that allow them to pay with their newcards at more

than twenty off-campus participating restaurants and retailers, all New School cafeterias, the

New School Bookstore, and other venues.

University of Buffalo in Buffalo, NY has FlexiBULL Bucks, a prepaid debit account that is

accessible through the UB Card. The UB Card FlexiBULL Bucks allows students can make

food, supplies, and other gift purchases at numerous locations both on and off-campus

where they’ll receive a discount for their purchase. The FlexiBULL Bucks works for twenty-

one on-campus restaurants and stores as well as thirty-one off campus locations.

University of Denver in Denver, Colorado students have their Flex account, a debit account

associated with their Pioneer ID Card. Through their flex account students can make

discounted purchases on-campus or purchases at twenty-two off-campus locations.

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Appendix E: Interview Notes from Jamie CyrJamie Cyr, Syracuse University Director of Auxiliary Services

Email: jpcyr@syr.edu

Phone: (315) 443-9662

Challenges:

1. SUpercard is part of SU meal plan, which is not charged with income tax. If it were to

be used off campus, SU might be charged with income tax.

2. SUpercard is part of SU meal plan, which does not charge sales tax of 8%. If it were

to be used in off campus, students have to pay for the sales tax -> Price of Meal plan

will increase - Need approval from the parents of the students.

3. Restaurants on Marshall Street were interested in this feasibility report (they wrote a

version in 2001) however, merchants decided not to do it because they have to pay

for the equipment and transaction fee of 5 to 10%. (Also complicated sharing account

with SU)

4. Other small schools let a 3rd party to handle transactions but SU does not want any

3rd party to handle transactions.

Recommendations:

1. Try to survey students and restaurants if they want meal plans even with the cost of

tax and transaction fees.

2. Check with banks to find out if it is feasible to make Syracuse University student card

to have a debit card function. Check with other schools that use their card as a debit

card to find out how they operate.

3. Check out the Site “NACUFS” (National College Food Services)

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4. Conduct further research on Tapingo, which lets students to use SUpercard to deliver

off campus food. Jamie said, Tapingo does not touch SUpercard account.

Possible Solutions:

1. The biggest issue with TAX : Look into “unrelated income business tax (UBIT)” it

could be an escape route if sales in food services off campus can be filed under

UBIT.

Issues to Think of:

1. Maybe OCC or small schools let third party vendors to handle food transactions

offcampus (which the school decided to be profit food department rather than non

profit even they pay tax because they don’t have the resources (not enough cafes

and cafeterias) so they have to outsource.

Is this feasibility going to raise revenue for SU?

1. If it does not raise it, then it is only losing in transaction fees and taxes.

2. Most likely, revenue could decrease for SU because now students are using money

off campus.

Appendix F: Interview Notes with William CartyWilliam Carty, Director of New School Card Services

Email: cartyw@newschool.edu

Phone: (212) 229-5323 x3673

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Phone Interview:

1. The New School had to work with a third party because their existing system could

not handle off-campus transactions.

2. The New school was able to encourage the participation of off-campus restaurants

by offering them an advertisement within campus

3. William Carty recommended to contact CBORD UGryd directly to ask about CBORD

UGryd UGyrd. CBORD UGryd UGyrd is a system offered by CBORD UGryd that

handles off-campus transactions.

4. Carty explained the main motivation for universities to implement an off-campus

merchant program is to enhance student satisfaction. He explained when universities

purse this project in an effort to generate profit, it will most likely fail.

Appendix G: Interview Notes with Acropolis Pizza House Steve Papazides, Manager, Acropolis

Phone: (315) 472- 4876

Address: 167 Marshall St, Syracuse, NY 13210

1. Through the walk-in interview, we were able to find out that Acropolis already uses

Tapingo already to let students to order on their mobile device.

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2. We asked if the merchants are willing to pay 10% transaction cost if students were to

use campus food card at Acropolis. We were able to find out that Acropolis was

willing to pay the 10% fee for students using SUpercard because they are already

paying 10% discount to students who purchase their food through Tapingo .

One of the worries Acropolis had was that they would dislike the system if they had to carry

a separate equipment to handle SUpercard even if the equipment were given at no cost.

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Appendix H: Interview Notes with Benjamin Anderson Benjamin Anderson, Director of Corporate Marketing, TapingoEmail: Ben@Tapingo.com

Phone: (215) 866- 6489

Question: Syracuse University informed us that they do not share any transaction information

with third parties. However, the university uses Tapingo so how does Tapingo establish

agreements with colleges to have access to student id accounts?

Answer: Colleges and universities do not share any data with us. We use separate account from

the universities. We work more with the merchants around the campus than the university itself.

Question: What is the profit structure for Tapingo? What is the revenue stream for Tapingo?

Answer: Our profit structure is based on delivery fees. We market our application to the students

by giving special discounts, which the deal is made between Tapingo and the merchants. We do

not charge merchants separately but ask for discounts from time to time in order to promote the

company and merchant. Our revenue stream differs from school to school.

Question: What are the reasons that Tappingo only lets its users to spend id funds at on-

campus establishments ?

Answer: Well, Tapingo doesn't make that decision. If the university allows us, we can make

students to use campus food card account to order off campus restaurants. The university

controls where student card funds can be used, not us.

Question: Are there universities partnered with Tapingo where students can purchase off

campus food through Tapingo from student account?

Answer: I cannot give you a specific number but I am aware that there are a lot of schools that allow their students to use their campus account through tapingo to order off campus food.

Question: Were the universities able to keep their non-profit status who allowed their campus money to be used off-campus?

Answer: I cannot give you the list of universities, but if I remember correctly yes, they could keep their non-profit status. I believe they were able to because all the transactions through us can qualify for the unrelated business income tax.

23

Appendix I: Works CitedAnderson, B. (2016, November). Email interview.

Carty, W. (2016, November). Phone interview.

CBORD. (n.d.). Retrieved December 08, 2016, from https://www.cbord.com/about/

Cyr, J. (2016, October). Phone interview.

Online & Mobile Food Delivery | Order Restaurant Takeout, Delivery, and Campus Food |

Tapingo.com. (n.d.). Retrieved December 08, 2016, from

http://www.tapingo.com/partners

Appendix J: BibliographyAbout Flex. Retrieved October 20, 2016, from http://dining.columbia.edu/about-flex

Accepted Flex Locations. Retrieved October 20, 2016, from

http://dining.columbia.edu/accepted-flex-locations

Anderson, B. (2016, November). Email interview.

Boren, M. (2008, December). Food Fight. Retrieved October 25, 2016, from

http://dailyorange.com/2005/08/off-campus-meal-plans-offered-to-students/

Brown, E. (2002, November). Off-Campus Meal Plans Successful in College Towns.

Retrieved October 25, 2016, from http://dailyorange.com/2002/11/off-campus

-meal-plans-successful-in-college-towns/

Carty, W. (2016, November). Phone interview.

Cyr, J. (2016, October). Phone interview.

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