Civic Intelligence

Kupona Foundation

990 • Fiscal year 2022 • EIN 26-4371825

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 03, 2024

Organization Profilewww.kuponafoundation.org
26F Congress Street 352Saratoga Springs, NY 12866

(518) 376-0189

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.05x

Higher debt load relative to assets than 82% of similar nonprofits.

2022 filings • NTEE Q33 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

81st percentile

0.02x

Higher debt load relative to revenue than 81% of similar nonprofits.

2022 filings • NTEE Q33 • <$500k nonprofits • Source year 2022

Net Margin

22nd percentile

-17%

Higher net margin than 22% of similar nonprofits.

2022 filings • NTEE Q33 • <$500k nonprofits • Source year 2022

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • NTEE Q33 • <$500k nonprofits • Source year 2022

Asset Growth

26th percentile

-25%

Faster asset growth than 26% of similar nonprofits.

2022 filings • NTEE Q33 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

21st percentile

-36%

Faster revenue growth than 21% of similar nonprofits.

2022 filings • NTEE Q33 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$133,645

Down $45,284 (-25%) from 2021

Net Assets

Down

$127,145

Down $45,784 (-26%) from 2021

Liabilities

Up

$6,500

Up $500 (+8.3%) from 2021

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin22nd percentile

Revenue

Down

$274,243

Down $154,713 (-36%) from 2021

Expenses

Down

$320,027

Down $48,590 (-13%) from 2021

Net Income

Down

-$45,784

Down $106,123 (-176%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth26th 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 2022: $133,645Liabilities 2022: $6,500Net Assets 2022: $127,1452022Assets 2024: $40,038Liabilities 2024: $13,521Net Assets 2024: $26,5172024

Highlighted filing

2022

Assets$133,645
Liabilities$6,500
Net Assets$127,145
Open 2022 Filing

Operations Trend

Revenue Growth21st 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 2022: $274,243Expenses 2022: $320,027Net Income 2022: -$45,7842022Revenue 2024: $246,384Expenses 2024: $465,434Net Income 2024: -$219,0502024

Highlighted filing

2022

Revenue$274,243
Expenses$320,027
Net Income-$45,784
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 3, 2024
Return Version
2022v5.0
Gross Receipts
$274,243
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$178,797$133,598▼ $45,199
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$178,929$133,645▼ $45,284
Other Assets Total$132$47▼ $85
Liabilities
Accounts Payable and Accrued Expenses$6,000$6,500▲ $500
Total Liabilities$6,000$6,500▲ $500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,340$88,853▼ $49,487
Net Assets With Donor Restrictions$34,589$38,292▲ $3,703
Total Net Assets Fund Balance$172,929$127,145▼ $45,784
Total Liabilities and Net Assets / Fund Balance$178,929$133,645▼ $45,284
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Robert SchwedPresident
Betsy ZinkVice President
Abbey KocanSecretary
Susana OguntoyeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$274,232
Program Service Revenue
$0
Investment Income
$11
Other Revenue
$0
All Other Contributions
$274,232
Change in Net Assets
$-45,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$245,948
Other Expenses$63,648
Total Fundraising Expense$14,888
Salaries, Compensation, and Employee Benefits$10,431
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$245,948--$245,948
Fees for Services Other-$50,363$3,200$53,563
Other Salaries and Wages$1,880$1,880$5,640$9,400
Office Expenses-$2,499$2,498$4,997
Other Expenses--$2,931$2,931
Insurance-$2,157-$2,157
Payroll Taxes$206$206$619$1,031
Total Functional Expenses$248,034$57,105$14,888$320,027
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
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, Section A, Line 2

“THE COMMUNICATIONS MANAGER, BRIEFLY EMPLOYED FROM SEPTEMBER 2021 TO jUNE 2021 2022, WAS THE DAUGHTER OF THE PRESIDENT.”

Form 990, Part VI, Section B, Line 11B

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

Form 990, Part VI, Section B, Line 12C

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

Form 990, Part VI, Section B, Line 15A

“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, Section B, Line 15B

“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, Section C, Line 18

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

Form 990, Part VI, Section C, Line 19

“PROVIDED UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Kupona Foundation
EIN
26-4371825
Phone
5183760189
Address
26F CONGRESS STREET 352, SARATOGA SPRINGS, NY 12866

Signing Officer

Name
Karl Cote
Title
COO
Signed
2024-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Schwed
Formed
2009
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
2
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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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0MEDICAL SERVICES
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Sub-Saharan Afr
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IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMMUNICATIONS MANAGER, BRIEFLY EMPLOYED FROM SEPTEMBER 2021 TO jUNE 2021 2022, WAS THE DAUGHTER OF THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is distributed to the Board of Directors via email for review and Approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Officers, directors, trustees and key employees are required to disclose annually any interests that could give rise to conflicts.
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/ExplanationTxt4Kupona 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/ExplanationTxt5Financial statements are posted on the organization's website; all other documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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IRS990/USAddress/CityNm0SARATOGA SPRINGS
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IRS990/WebsiteAddressTxt0www.kuponafoundation.org
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KARL COTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COO
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KUPONA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0KUPO
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204769566
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gary S Eisenkraft CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0271 Madison Avenue Suite 602
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New York
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010016
ReturnHeader/PreparerPersonGrp/PhoneNum02126892655
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary S Eisenkraft CPA
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ReturnHeader/ReturnTs02024-07-10T09:59:28-07:00
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KARL
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$133,645
Liabilities
$6,500
Net assets
$127,145
Revenue
$274,243
Expenses
$320,027
Net income
-$45,784
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
2022Detailed filing. Detailed filing data is available for this year.$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