Kupona Foundation empowers people and communities living in poverty in tanzania to realize their full potential by improving their access to quality healthcare. Kupona mobilizes support and activates awareness to enable the continuation and sustainable growth of the life changing programs implemented by their sister organization ccbrt comprehensive community based rehabilitation in tanzania. By convening a community of donors technical experts advocates and volunteers Kupona gives individuals and institutions in the united states the opportunity to have a direct impact on the lives of people and communities living in poverty in tanzania.

501(c)(3) charity; gifts are tax-deductible.
19¢ of each $1 spent went to programs.
Run by 1 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $75K a year · 15% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
19%
of spending
Concern: 19% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
7 mo
of spending, in cash
Looks good: 7.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$70K
-71% vs prior year
Spent
$60K
To programs
19%
Net assets
$37K
By yearFY2020–FY2025
Revenue
$70K
FY2025▼ -71%
Tap a bar for its year
Revenue by fiscal year
FY2020$921K
FY2021$429K
FY2022$274K
FY2023$1.0M
FY2024$246K
FY2025$70K
Expenses
$60K
FY2025▼ -87%
Tap a bar for its year
Expenses by fiscal year
FY2020$936K
FY2021$369K
FY2022$320K
FY2023$378K
FY2024$465K
FY2025$60K
Net assets
$37K
FY2025▲ +39%
Tap a bar for its year
Net assets by fiscal year
FY2020$113K
FY2021$173K
FY2022$127K
FY2023$786K
FY2024$27K
FY2025$37K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

19 cents of each dollar spent went to programs.

Program services 19% · $11K Management & general 42% · $25K Fundraising 40% · $24K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Susana Oguntoye’s $76K as Treasurer is at the 93rd percentile of top reported officer pay among 167 <$100K international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2021FY2020
Susana Oguntoye$75,533$87,557
Abbey Kokan—$29,531

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves healthcare access for Tanzanians in poverty, empowering them to reach their full potential.

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Provided by the organization

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1 program · $11K · in their own filed words · FY2025
01

Kupona foundation funds supported the activities of CCBRT tanzanias largest disability and rehabilitative services provider. The efforts of kupona foundation and CCBRT aim to prevent disability prevent maternal and neonatal mortality and morbidity provide equitable access to affordable quality medical and rehabilitative services empower…

$11Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$70K
Ln 12
Gifts and grantsLn 1h$70K
Money outPt IX
$60K
Ln 25
Programscol B$11K
Managementcol C$25K
Fundraisingcol D$24K
Owns and owesPt X
$37K
net assets · Ln 32
Cash and savingsLn 1–2$37K
Total assetsLn 16$37K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$70K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$70K
Assets in detailPt X, end of year
CashLn 1$37K
SavingsLn 2$0
Cash and savings togetherLn 1–2$37K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$37K
LiabilitiesLn 26$0
Net assetsLn 32$37K
OperationsPt I, VI
EmployeesI 50
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$38K$37K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$2K$0
Total assetsLn 16$40K$37K
LiabilitiesLn 26$14K$0
Net assetsLn 32$27K$37K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$7K$7K
Pay of current officers, directors and key staffLn 5$34K$4K$6K$24K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$8K$0$8K$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$9K$0$9K$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$289$0$289$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$2K$0$2K$0
Total functional expensesLn 25$60K$11K$25K$24K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $70K$60K$10K$37K 990 PDF
FY2024 $246K$465K−$219K$27K 990 PDF
FY2023 $1.0M$378K$659K$786K 990 PDF
FY2022 $274K$320K−$46K$127K 990 PDF
FY2021 $429K$369K$60K$173K 990 PDF
FY2020 $921K$936K−$15K$113K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $70,316 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,517$70,316
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $10$0
I-11 Other revenuePrior year −$540,375$0
I-12 Total revenuePrior year −$513,848$70,316
I-13 Grants and similar amounts paidPrior year $218,909$7,132
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $178,176$34,227
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $68,800$19,010
I-18 Total expensesPrior year $465,885$60,369
I-19 Revenue less expensesPrior year −$979,733$9,947
Part VI · Governance 4 of 4 board members independent, 2 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $70,316 across 13 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$70,316
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$70,316
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$70,316
Part IX · Statement of functional expenses $60,369 across 28 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $7,132$7,132
IX-5 Pay of current officers, directors and key staffPrograms $4,134 · Management $6,135 · Fundraising $23,958$34,227
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $7,800 · Fundraising $0$7,800
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $9,136 · Fundraising $0$9,136
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $289 · Fundraising $0$289
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $1,785 · Fundraising $0$1,785
IX-25 Total functional expensesPrograms $11,266 · Management $25,145 · Fundraising $23,958$60,369
Part X · Balance sheet $36,915 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $24,451$36,915
X-2 Savings and temporary cash investmentsStart of year $13,744$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $1,843$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $1,843$0
X-16 Total assetsStart of year $40,038$36,915
X-17 Accounts payable and accrued expensesStart of year $13,521$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $13,521$0
X-27 Net assets without donor restrictionsStart of year $18,271$5,415
X-28 Net assets with donor restrictionsStart of year $8,246$31,500
X-32 Total net assets or fund balancesStart of year $26,517$36,915
X-33 Total liabilities and net assetsStart of year $40,038$36,915
Part XI · Reconciliation of net assets $36,915 net assets at year end
XI-1 Total revenue$70,316
XI-2 Total expenses$60,369
XI-3 Revenue less expenses$9,947
XI-4 Net assets at start of year$26,517
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$451
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$36,915

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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