Kupona Foundation FY2020 filing

Tax-deductible

Saratoga Spgs, NY501(c)(3)Since 2009InternationalEIN 26-4371825Revenue $921K in FY2020

On file with the IRSkuponafoundation.org26f Congress St, 12866-4168 · Saratoga Spgs, NYTax-exempt since Feb 2010Publicly supported charity — 170(b)(1)(A)(vi)

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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.
82¢ of each $1 spent went to programs.
$117K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$117K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
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
$44K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$921K
Spent
$936K
To programs
82%
Net assets
$113K
By yearFY2020–FY2025
Revenue
$921K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$921K
FY2021$429K
FY2022$274K
FY2023$1.0M
FY2024$246K
FY2025$70K
Expenses
$936K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$936K
FY2021$369K
FY2022$320K
FY2023$378K
FY2024$465K
FY2025$60K
Net assets
$113K
FY2020
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 FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

82 cents of each dollar spent went to programs.

Program services 82% · $770K Management & general 5% · $51K Fundraising 12% · $116K

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

5 people listed on the 990; $117K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$87,557Pt VII · Sec A
Executive Dir.
$29,531Pt VII · Sec A
Treasurer,secre
$0Pt VII · Sec A
Vice Chair
$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 · $770K · in their own filed words · FY2020
01

Kupona Foundation funds supported the activities of CCBRT, Tanzania's 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…

$770Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$921K
Ln 12
Gifts and grantsLn 1h$921K
Investment incomeLn 3$14
Money outPt IX
$936K
Ln 25
Programscol B$770K
Managementcol C$51K
Fundraisingcol D$116K
Owns and owesPt X
$113K
net assets · Ln 32
Cash and savingsLn 1–2$132K
Total assetsLn 16$157K
LiabilitiesLn 26$44K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$921K
Investment incomeLn 3$14
Gains on assetsLn 7$0
Total revenueLn 12$921K
Assets in detailPt X, end of year
CashLn 1$132K
SavingsLn 2$0
Cash and savings togetherLn 1–2$132K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$157K
LiabilitiesLn 26$44K
Net assetsLn 32$113K
OperationsPt I, VI
EmployeesI 50
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$128K$132K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$138K$157K
LiabilitiesLn 26$10K$44K
Net assetsLn 32$128K$113K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$733K$733K
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$117K$23K$23K$70K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$47K$9K$9K$28K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$5K$917$917$3K
Payroll taxesLn 10$14K$3K$3K$9K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$12K$11K$752
Advertising and promotionLn 12$429$429
Office expensesLn 13$5K$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$808$493$315
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$2K$300$2K
All other expensesLn 24e$0
Total functional expensesLn 25$936K$770K$51K$116K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $921K$936K−$15K$113K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $920,657 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $910,986$920,643
I-9 Program service revenue$0
I-10 Investment incomePrior year $114$14
I-11 Other revenuePrior year −$7,277$0
I-12 Total revenuePrior year $903,823$920,657
I-13 Grants and similar amounts paidPrior year $693,914$732,561
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $174,457$183,150
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $121,489$20,234
I-18 Total expensesPrior year $989,860$935,945
I-19 Revenue less expensesPrior year −$86,037−$15,288
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $920,657 across 8 lines filed
VIII-1f All other contributions, gifts and grants$920,643
VIII-1h Total contributions, gifts and grants$920,643
VIII-3 Investment incomeRelated to mission $14$14
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $14$920,657
Part IX · Statement of functional expenses $935,945 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipientsPrograms $732,561$732,561
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $23,418 · Management $23,418 · Fundraising $70,252$117,088
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $9,446 · Management $9,446 · Fundraising $28,341$47,233
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $917 · Management $917 · Fundraising $2,750$4,584
IX-10 Payroll taxesPrograms $2,849 · Management $2,849 · Fundraising $8,547$14,245
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $11,200 · Fundraising $752$11,952
IX-12 Advertising and promotionFundraising $429$429
IX-13 Office expensesManagement $2,446 · Fundraising $2,445$4,891
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $493 · Fundraising $315$808
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Management $300 · Fundraising $1,854$2,154
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $769,684 · Management $50,576 · Fundraising $115,685$935,945
Part X · Balance sheet $156,660 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $128,380$131,660
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $9,606$25,000
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $137,986$156,660
X-17 Accounts payable and accrued expensesStart of year $10,108$11,200
X-25 Other liabilities$32,870
X-26 Total liabilitiesStart of year $10,108$44,070
X-27 Net assets without donor restrictionsStart of year $115,247$109,258
X-28 Net assets with donor restrictionsStart of year $12,631$3,332
X-32 Total net assets or fund balancesStart of year $127,878$112,590
X-33 Total liabilities and net assetsStart of year $137,986$156,660
Part XI · Reconciliation of net assets $112,590 net assets at year end
XI-1 Total revenue$920,657
XI-2 Total expenses$935,945
XI-3 Revenue less expenses−$15,288
XI-4 Net assets at start of year$127,878
XI-10 Net assets at end of year$112,590

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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