Civic Intelligence

Kupona Foundation

990 • Fiscal year 2019 • EIN 26-4371825

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 10, 2020

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

68th percentile

0.07x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • NTEE Q • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

54th percentile

0.01x

Higher debt load relative to revenue than 54% of similar nonprofits.

2019 filings • NTEE Q • $500k-$1M nonprofits • Source year 2019

Net Margin

24th percentile

-9.5%

Higher net margin than 24% of similar nonprofits.

2019 filings • NTEE Q • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

89th percentile

$118,331

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2019 filings • NTEE Q • $500k-$1M nonprofits • Source year 2019

Asset Growth

4th percentile

-71%

Faster asset growth than 4% of similar nonprofits.

2019 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-18%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$137,986

Down $336,145 (-71%) from 2018

Net Assets

Down

$127,878

Down $86,037 (-40%) from 2018

Liabilities

Down

$10,108

Down $250,108 (-96%) from 2018

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin24th percentile

Revenue

Down

$903,823

Down $195,331 (-18%) from 2018

Expenses

Down

$989,860

Down $96,811 (-8.9%) from 2018

Net Income

Down

-$86,037

Down $98,520 (-789%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2019

Assets$137,986
Liabilities$10,108
Net Assets$127,878
Open 2019 Filing

Operations Trend

Revenue Growth26th 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

2019

Revenue$903,823
Expenses$989,860
Net Income-$86,037
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 10, 2020
Return Version
2019v5.0
Gross Receipts
$918,600
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
Cash and Non-Interest-Bearing Accounts$430,003$128,380▼ $301,623
Pledges and Grants Receivable$43,700$9,606▼ $34,094
Land, Buildings, and Equipment, Net$428$0▼ $428
Savings and Temporary Cash Investments-$0-
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$474,131$137,986▼ $336,145
Other Assets Total-$0-
Liabilities
Grants Payable$230,696--
Accounts Payable and Accrued Expenses$29,520$10,108▼ $19,412
Total Liabilities$260,216$10,108▼ $250,108
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,439$115,247▼ $23,192
Net Assets With Donor Restrictions$75,476$12,631▼ $62,845
Total Net Assets Fund Balance$213,915$127,878▼ $86,037
Total Liabilities and Net Assets / Fund Balance$474,131$137,986▼ $336,145

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,712-
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Abbey KocanExecutive DirectorFT$98,500$19,831$118,331

Board Members and Trustees

NameTitle
Robert SchwedPresident
Betsy ZinkVice Chair
Mira DewjiSEC'Y, TREAS
Revenue and Support

Revenue Composition

Contributions and Grants
$910,986
Program Service Revenue
$0
Investment Income
$114
Other Revenue
$-7,277
All Other Contributions
$908,686
Change in Net Assets
$-86,037

Audited Revenue Reconciliation

Revenue per Audited Statements
$903,823
Revenue Not Reported on Form 990
$43,300
Total Revenue per Audited Statements
$947,123
Total Revenue per Form 990
$903,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$693,914
Salaries, Compensation, and Employee Benefits$174,457
Total Fundraising Expense$134,525
Other Expenses$121,489
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$693,914--$693,914
Current Officers, Directors, Trustees, and Key Employees$19,700$19,700$59,100$98,500
Other Salaries and Wages$7,789$7,789$23,365$38,943
Other Employee Benefits$4,925$4,925$14,774$24,624
Fees for Services Other-$13,620$7,524$21,144
Payroll Taxes$2,478$2,478$7,434$12,390
Advertising--$4,941$4,941
Travel$2,646-$1,674$4,320
Other Expenses$73,350$2$2,725$2,725
Office Expenses-$916$916$1,832
All Other Expenses-$1,103$675$1,778
Total Functional Expenses$804,802$50,533$134,525$989,860

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,033,160
Expenses per Audited Statements$989,860
Total Expenses per Form 990$989,860
Expenses Not Reported on Form 990$43,300
International Activity

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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,777
Fundraising Gross Income$7,500
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
Yes
Business relationship with 35% controlled entity
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
Yes
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

“Form 990 is distributed to the Board of Directors via email for review and comment.”

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

“Officers, directors, trustees and key employees are required to disclose annually any interests that could give rise to conflicts.”

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 15B: Compensation Review and Approval Process for Officers and Key Employees

“Kupona Foundation hired its first non-Executive Director employees in 2014. Compensation for these employees was discussed with and approved by the Board of Directors before offers were made. The performance management process launched in June 2014 with a Mid-Year and Year-End review cycle will be used for all employees.”

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 upon 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
2020-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Schwed
Formed
2009
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
3
Volunteers
20

Preparer

Firm
Gary S Eisenkraft CPA
Address
271 Madison Avenue Suite 602, New York, NY 10016
Preparer
Gary S Eisenkraft CPA
Phone
2126892655
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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01712
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01712
IRS990ScheduleD/ExpensesNotReportedAmt043300
IRS990ScheduleD/ExpensesSubtotalAmt0989860
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IRS990ScheduleD/RevenueSubtotalAmt0903823
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IRS990ScheduleD/TotalRevenuePerForm990Amt0903823
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IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0633964
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/DescriptionOfNonCashAsstTxt0SEE PART V
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt016649
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0MEDICAL SERVICES
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0PER CONTRACT
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IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is distributed to the Board of Directors via email for review and comment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers, directors, trustees and key employees are required to disclose annually any interests that could give rise to conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In 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/ExplanationTxt3Kupona Foundation hired its first non-Executive Director employees in 2014. Compensation for these employees was discussed with and approved by the Board of Directors before offers were made. The performance management process launched in June 2014 with a Mid-Year and Year-End review cycle will be used for all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Financial statements are posted on the organization's website; all other documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
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/UponRequestInd0X
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IRS990/USAddress/CityNm0SARATOGA SPRINGS
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IRS990/WebsiteAddressTxt0www.kuponafoundation.org
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$137,986
Liabilities
$10,108
Net assets
$127,878
Revenue
$903,823
Expenses
$989,860
Net income
-$86,037
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
2019Detailed filing. Detailed filing data is available for this year.$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