Civic Intelligence

Kupona Foundation

990 • Fiscal year 2015 • EIN 26-4371825

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 01, 2016

Organization Profilewww.kuponafoundation.org
12 Bensonhurst AvenueSaratoga Springs, NY 12866

(518) 376-0189

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.07x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • NTEE Q • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

2015 filings • NTEE Q • $500k-$1M nonprofits • Source year 2015

Net Margin

15th percentile

-15%

Higher net margin than 15% of similar nonprofits.

2015 filings • NTEE Q • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

88th percentile

$95,647

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2015 filings • NTEE Q • $500k-$1M nonprofits • Source year 2015

Asset Growth

5th percentile

-49%

Faster asset growth than 5% of similar nonprofits.

2015 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

52%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$136,339

Down $183,501 (-57%) from 2012

Net Assets

Down

$126,905

Down $185,935 (-59%) from 2012

Liabilities

Up

$9,434

Up $2,434 (+35%) from 2012

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin15th percentile

Revenue

$898,944

No earlier filing loaded for comparison.

Expenses

Up

$1,031,785

Up $712,252 (+223%) from 2012

Net Income

-$132,841

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $155,692Liabilities 2010: $8,000Net Assets 2010: $147,6922010Assets 2012: $319,840Liabilities 2012: $7,000Net Assets 2012: $312,8402012Assets 2015: $136,339Liabilities 2015: $9,434Net Assets 2015: $126,9052015Assets 2016: $534,114Liabilities 2016: $328,145Net Assets 2016: $205,9692016Assets 2018: $474,131Liabilities 2018: $260,216Net Assets 2018: $213,9152018Assets 2019: $137,986Liabilities 2019: $10,108Net Assets 2019: $127,8782019Assets 2020: $156,660Liabilities 2020: $44,070Net Assets 2020: $112,5902020Assets 2021: $178,929Liabilities 2021: $6,000Net Assets 2021: $172,9292021Assets 2022: $133,645Liabilities 2022: $6,500Net Assets 2022: $127,1452022Assets 2024: $40,038Liabilities 2024: $13,521Net Assets 2024: $26,5172024

Highlighted filing

2015

Assets$136,339
Liabilities$9,434
Net Assets$126,905
Open 2015 Filing

Operations Trend

Revenue Growth82nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $233,2222010Expenses 2012: $319,5332012Revenue 2015: $898,944Expenses 2015: $1,031,785Net Income 2015: -$132,8412015Revenue 2016: $1,277,106Expenses 2016: $1,198,042Net Income 2016: $79,0642016Revenue 2018: $1,099,154Expenses 2018: $1,086,671Net Income 2018: $12,4832018Revenue 2019: $903,823Expenses 2019: $989,860Net Income 2019: -$86,0372019Revenue 2020: $920,657Expenses 2020: $935,945Net Income 2020: -$15,2882020Revenue 2021: $428,956Expenses 2021: $368,617Net Income 2021: $60,3392021Revenue 2022: $273,743Expenses 2022: $319,527Net Income 2022: -$45,7842022Revenue 2024: $246,384Expenses 2024: $465,434Net Income 2024: -$219,0502024

Highlighted filing

2015

Revenue$898,944
Expenses$1,031,785
Net Income-$132,841
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 1, 2016
Return Version
2015v2.0
Gross Receipts
$898,944
Mission and Program Overview

Mission

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.

Kupona Foundation empowers people and communities living in poverty in Tanzania to realize their full potential by improving their access to quality healthcare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$87,500$55,000▼ $32,500
Savings and Temporary Cash Investments$169,520$44,260▼ $125,260
Cash and Non-Interest-Bearing Accounts$11,426$35,368▲ $23,942
Land, Buildings, and Equipment, Net-$1,711-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$268,446$136,339▼ $132,107
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$8,700$9,434▲ $734
Total Liabilities$8,700$9,434▲ $734
Net Assets / Fund Balance
Unrestricted Net Assets$222,246$71,905▼ $150,341
Temporarily Rstr Net Assets$37,500$55,000▲ $17,500
Total Net Assets Fund Balance$259,746$126,905▼ $132,841
Total Liabilities and Net Assets / Fund Balance$268,446$136,339▼ $132,107

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,711$428-
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Abbey KocanExecutive DirectorFT$95,647$95,647

Board Members and Trustees

NameTitle
Yoni BarnhardPresident
James MannVice Chair
Katherine FlanaganDirector
Robert SchwedDirector
Steven HatfieldDirector
Adrian StewartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$898,823
Program Service Revenue
$0
Investment Income
$121
Other Revenue
$0
All Other Contributions
$898,823
Change in Net Assets
$-132,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$653,923
Salaries, Compensation, and Employee Benefits$217,734
Other Expenses$160,128
Total Fundraising Expense$85,813
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$653,923--$653,923
Current Officers, Directors, Trustees, and Key Employees$90,857$42,037$64,537$197,431
Insurance-$21,826-$21,826
Payroll Taxes$9,339$4,264$6,700$20,303
All Other Expenses-$2,161$2,160$4,321
Other Expenses$8,438-$2,723$2,723
Depreciation Depletion-$428-$428
Total Functional Expenses$875,256$70,716$85,813$1,031,785
International Activity

International Summary

Employees
1
Spending
$875,256

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub - Saharan AfricaGrants, Advisory Svcs.-01$875,256
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The treasurer and president review and discuss the 990 with the ED, then present it to the Board.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“ENFORCED AS PER NYS LAW.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“In June 2014 Kupona launched a Performance Management process for a Mid-Year and Year-End review of all employees (at that time only the Executive Director), led by the Organizational Capacity Committee chair. The employee conducted a self-evaluation at Mid-Year and Year-End performance, identifying strengths and development areas and noting progress against duties and responsibilities as identified in the Job Description. The Organizational Capacity Commitee chair reviews the self-evaluation at Mid-Year and Year-End, solicits input from the Board, Advisory Board and CCBRT as needed, provides feedback and discusses performance with the employee, and recommends compensation or bonus adjustments, to be approved or denied by the Board of Directors.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“Financial statements are posted on the organization's website; all other documents are made available at any request.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“PROVIDED UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Kupona Foundation
EIN
26-4371825
Phone
5183760189
Address
12 BENSONHURST AVENUE, SARATOGA SPRINGS, NY 12866

Signing Officer

Name
Abbey Kocan
Title
Executive Director
Signed
2016-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yoni Barnhard
Formed
2009
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
14

Preparer

Firm
Gary S Eisenkraft CPA
Address
271 Madison Avenue Suite 1105, New York, NY 10016
Preparer
Gary S Eisenkraft CPA
Phone
2126892655
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2: New Services

“Kupona increased the amount of programmatic services provided to CCBRT, valued as in-kind contributions. These included academic consultancy projects with Executive MBA teams from Massachusetts Institute of Technology and University of California Los Angeles, as well as connections to technical advisory services. Additionally, Kupona facilitated the donation of surgical supplies - sutures - via Direct Relief, a new donor.”

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IRS990/MissionDesc0Kupona 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.
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IRS990/PrincipalOfficerNm0Yoni Barnhard
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0169520
IRS990/SavingsAndTempCashInvstGrp/EOYAmt044260
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt015300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt018470
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt033770
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0771248
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0384770
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0555925
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt094021
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02411386
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.78130
IRS990ScheduleA/PublicSupportPY509Pct00.98350
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0113011
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0527395
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0203946
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt094541
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0493625
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0555925
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt094021
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02411386
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0428
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02139
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01711
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0875256
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB - SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTS, ADVISORY SVCS.
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0653923
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0BANK TRANS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0HOSPITAL
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SUB SAH AFRICA
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IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalSpentAmt0875256
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0DETAILED REPORTS ARE REQUIRED TO BE SUBMITTED BY THE GRANTEE ORGANIZATION. THE EXECUTIVE DIRECTOR VISITS THE GRANTEE ORGANIZATION AND MONITOR'S IT'S ACTIVITIES.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
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IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalSpentAmt0875256
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Kupona increased the amount of programmatic services provided to CCBRT, valued as in-kind contributions. These included academic consultancy projects with Executive MBA teams from Massachusetts Institute of Technology and University of California Los Angeles, as well as connections to technical advisory services. Additionally, Kupona facilitated the donation of surgical supplies - sutures - via Direct Relief, a new donor.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The treasurer and president review and discuss the 990 with the ED, then present it to the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENFORCED AS PER NYS LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3In June 2014 Kupona launched a Performance Management process for a Mid-Year and Year-End review of all employees (at that time only the Executive Director), led by the Organizational Capacity Committee chair. The employee conducted a self-evaluation at Mid-Year and Year-End performance, identifying strengths and development areas and noting progress against duties and responsibilities as identified in the Job Description. The Organizational Capacity Commitee chair reviews the self-evaluation at Mid-Year and Year-End, solicits input from the Board, Advisory Board and CCBRT as needed, provides feedback and discusses performance with the employee, and recommends compensation or bonus adjustments, to be approved or denied by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Financial statements are posted on the organization's website; all other documents are made available at any request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2: New Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantNewProgramSrvcInd0true
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
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IRS990/TotalAssetsGrp/EOYAmt0136339
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0898823
IRS990/TotalEmployeeCnt03

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$136,339
Liabilities
$9,434
Net assets
$126,905
Revenue
$898,944
Expenses
$1,031,785
Net income
-$132,841
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.03$0.25$0.47$0.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.01$0.13$0.27$0.32$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.01$0.17$0.43$0.37$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.04$0.11$0.92$0.94$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.90$0.99$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.26$0.21$1.10$1.09$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.33$0.21$1.28$1.20$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$0.90$1.03$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.01$0.31$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.01$0.15$0.23