Kula exists to eradicate poverty through the development of entrepreneurs in Rwanda's coffee communities. We operate at the intersection of economic development, environmental sustainability, and gender equality, providing a poverty (continued on Schedule O) graduation model that joins regenerative agriculture support with entrepreneurial development and business coaching, empowering coffee farmers to increase their household income and move out of extreme poverty and into a life of prosperity, vision, agency, and hope.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$147K 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

FY2022 · 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
4 of 6
filings with a surplus
Average surplus $38K a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$147K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $12K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 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
$900K
-2% vs prior year
Spent
$829K
To programs
75%
Net assets
$547K
By yearFY2020–FY2025
Revenue
$900K
FY2022▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$776K
FY2021$916K
FY2022$900K
FY2023$623K
FY2024$1.0M
FY2025$703K
Expenses
$829K
FY2022▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$644K
FY2021$749K
FY2022$829K
FY2023$768K
FY2024$874K
FY2025$828K
Net assets
$547K
FY2022▲ +25%
Tap a bar for its year
Net assets by fiscal year
FY2020$273K
FY2021$439K
FY2022$547K
FY2023$404K
FY2024$553K
FY2025$435K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Dec 2013.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $625K Management & general 12% · $103K Fundraising 12% · $101K

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; $147K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director (until 3/2022)
$80,000Pt VII · Sec A
Executive Director (since 3/2022)
$67,410Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Nicholas Lauten’s $96K as Board Chair and Executive Director is at the 77th percentile of top reported officer pay among 1989 $100K–1M environment 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Nicholas Lauten$96,000—————
Nic Lauten—$92,250$89,714$67,410——
Sarah Buchanan-Sasson———$80,000——
Sarah Buchanan————$76,031$49,615

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

Empowers Rwandan coffee farmers to end poverty through entrepreneurship.

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Provided by the organization

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1 program · $625K · in their own filed words · FY2022
01

Kula Fellowship

A holistic 15 month program designed to eradicate poverty through the development of entrepreneurs. Provides industry training, life and leadership skills, and business investment to coffee and artisan fellows in coffee communities in rural Rwanda.

$625Kprogram 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 2 funders$12K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$900K
Ln 12
Gifts and grantsLn 1h$897K
Other incomeLn 4–11$3K
Investment incomeLn 3$2K
Money outPt IX
$829K
Ln 25
Programscol B$625K
Managementcol C$103K
Fundraisingcol D$101K
Owns and owesPt X
$547K
net assets · Ln 32
Cash and savingsLn 1–2$290K
Total assetsLn 16$549K
LiabilitiesLn 26$2K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$897K
Investment incomeLn 3$2K
Other incomeLn 4–11$3K
Gains on assetsLn 7−$13K
Total revenueLn 12$900K
Assets in detailPt X, end of year
CashLn 1$140K
SavingsLn 2$150K
Cash and savings togetherLn 1–2$290K
InvestmentsLn 11–13$83K
Other assetsLn 15$61K
Total assetsLn 16$549K
LiabilitiesLn 26$2K
Net assetsLn 32$547K
OperationsPt I, VI
EmployeesI 53
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$248K$290K
InvestmentsLn 11–13$100K$83K
Total assetsLn 16$445K$549K
LiabilitiesLn 26$5K$2K
Net assetsLn 32$439K$547K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$475K$475K
Pay of current officers, directors and key staffLn 5$147K$74K$74K
Other salaries and wagesLn 7$72K$46K$3K$23K
Other employee benefitsLn 9$13K$7K$4K$1K
Payroll taxesLn 10$16K$9K$6K$2K
Accounting feesLn 11c$9K$4K$4K
Investment management feesLn 11f$597$597
Other fees for servicesLn 11g$2K$1K$1K
Advertising and promotionLn 12$75K$75K
Office expensesLn 13$11K$6K$6K
Information technologyLn 14$8K$4K$4K
Total functional expensesLn 25$829K$625K$103K$101K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $703K$828K−$126K$435K 990 PDF
FY2024 $1.0M$874K$131K$553K 990 PDF
FY2023 $623K$768K−$145K$404K 990 PDF
FY2022 Viewing $900K$829K$71K$547K 990 PDF
FY2021 $916K$749K$167K$439K 990 PDF
FY2020 $776K$644K$132K$273K 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 F · Foreign O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $899,916 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $846,502$897,053
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $472−$11,738
I-11 Other revenuePrior year $69,243$14,601
I-12 Total revenuePrior year $916,217$899,916
I-13 Grants and similar amounts paidPrior year $0$474,566
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $180,465$248,021
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $569,003$106,409
I-18 Total expensesPrior year $749,468$828,996
I-19 Revenue less expensesPrior year $166,749$70,920
Part VI · Governance 3 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
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-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $899,916 across 5 lines filed
Lines not itemized here account for $14,601 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$897,053
VIII-1h Total contributions, gifts and grants$897,053
VIII-3 Investment incomeExcluded from tax $1,740$1,740
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$13,478−$13,478
VIII-12 Total revenueRelated to mission $0 · Unrelated business $14,601 · Excluded from tax −$11,738$899,916
Part IX · Statement of functional expenses $828,996 across 11 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $474,566$474,566
IX-5 Pay of current officers, directors and key staffPrograms $73,705 · Management $73,705$147,410
IX-7 Other salaries and wagesPrograms $45,630 · Management $3,384 · Fundraising $22,748$71,762
IX-9 Other employee benefitsPrograms $6,860 · Management $4,432 · Fundraising $1,308$12,600
IX-10 Payroll taxesPrograms $8,847 · Management $5,715 · Fundraising $1,687$16,249
IX-11c Accounting feesPrograms $4,438 · Management $4,438$8,876
IX-11f Investment management feesManagement $597$597
IX-11g Other fees for servicesPrograms $1,241 · Management $1,241$2,482
IX-12 Advertising and promotionFundraising $75,086$75,086
IX-13 Office expensesPrograms $5,688 · Management $5,687$11,375
IX-14 Information technologyPrograms $3,997 · Management $3,996$7,993
IX-25 Total functional expensesPrograms $624,972 · Management $103,195 · Fundraising $100,829$828,996
Part X · Balance sheet $548,779 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $248,302$140,225
X-2 Savings and temporary cash investments$150,002
X-8 Inventories for sale or useStart of year $96,000$114,707
X-11 Publicly traded securitiesStart of year $100,472$82,807
X-12 Other securities$450
X-15 Other assetsStart of year $0$60,588
X-16 Total assetsStart of year $444,774$548,779
X-17 Accounts payable and accrued expensesStart of year $5,437$1,641
X-26 Total liabilitiesStart of year $5,437$1,641
X-27 Net assets without donor restrictionsStart of year $439,337$547,138
X-32 Total net assets or fund balancesStart of year $439,337$547,138
X-33 Total liabilities and net assetsStart of year $444,774$548,779
Part XI · Reconciliation of net assets $547,138 net assets at year end
XI-1 Total revenue$899,916
XI-2 Total expenses$828,996
XI-3 Revenue less expenses$70,920
XI-4 Net assets at start of year$439,337
XI-5 Net unrealized gains (losses) on investments−$666
XI-8 Prior period adjustments$44,017
XI-9 Other changes in net assets−$6,470
XI-10 Net assets at end of year$547,138

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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