FURP.ORG / PUBLIC DATA EXPLORER

THE@RANDY AND DONNA KUPPER FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE@RANDY AND DONNA KUPPER FAMILY FOUNDATION (EIN 30-6469477)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-08
IRS object ID
202423139349101112
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-08T08:36:25-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN463309741PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1James G Kaphusman CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11520 Buccaneer CtAddressLine1Txt
CityMarco IslandCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34145ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN306469477EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Randy and Donna KupperBusinessNameLine1Txt
Business Name Line2Family FoundationBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlRANDBusinessNameControlTxt
Phone3056063592PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113017 San Mateo AvenueAddressLine1Txt
CityCoral GablesCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33156ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRandy KupperPersonNm
Person TitleTrusteePersonTitleTxt
Signature2024-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames G KaphusmanPreparerPersonNm
PTINP00047354PTIN
Phone9544450361PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$187,733FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$63InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$63InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$63InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$2,775DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,775DividendsNetInvstIncmAmt
Dividends Adj Net Incm$2,775DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$56,074NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$64,938GrossSalesPriceAmt
Net ST Capital Gain Adj Net Incm$56,074NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$58,912TotalRevAndExpnssAmt
Total Net Invst Incm$2,838TotalNetInvstIncmAmt
Total Adj Net Incm$58,912TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,175AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$44TaxesRevAndExpnssAmt
Taxes Net Invst Incm$44TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$2,219TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$44TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$38,659ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$38,659ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$40,878TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$44TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$38,659TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$18,034ExcessRevenueOverExpensesAmt
Net Investment Income$2,794NetInvestmentIncomeAmt
Adjusted Net Income$58,912AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$8,902CashBOYAmt
Cash EOY$35,801CashEOYAmt
Cash EOYFMV$35,801CashEOYFMVAmt
Corporate Stock BOY$121,276CorporateStockBOYAmt
Corporate Stock EOY$112,411CorporateStockEOYAmt
Corporate Stock EOYFMV$151,932CorporateStockEOYFMVAmt
Total Assets BOY$130,178TotalAssetsBOYAmt
Total Assets EOY$148,212TotalAssetsEOYAmt
Total Assets EOYFMV$187,733TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$130,178NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$148,212NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$130,178TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$148,212TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$130,178TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$148,212TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$130,178TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$18,034ExcessRevenueOverExpensesAmt
Subtotal$148,212SubtotalAmt
Tot Net Ast Or Fund Balances EOY$148,212TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Net Short Term Capital Gain Loss$56,074NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$39InvestmentIncomeExciseTaxAmt
Subtotal$39SubtotalAmt
Tax Based On Investment Income$39TaxBasedOnInvestmentIncomeAmt
Tax Due$39TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateFLOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Randy KupperBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3056063592PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line113017 San Mateo AvenueAddressLine1Txt
CityCoral GablesCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33156ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Randy Kupper
13017 San Mateo AvenueCoral GablesFL33156Trustee1.00$0
Donna Kupper
13017 San Mateo AvenueCoral GablesFL33156Trustee1.00$0
Meagan Rodriguez
7465 SW 128 StreetPinecrestFL33156Trustee1.00$0
Jordan Jo Martin
13031 San Mateo AvenueCoral GablesFL33156Trustee1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$39TaxBasedOnInvestmentIncomeAmt
Total Tax$39TotalTaxAmt
Distributable Before Adj$39DistributableBeforeAdjAmt
Distributable Before Ded$39DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$38,659ExpensesAndContributionsAmt
Qualifying Distributions$38,659QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$16,222ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$6,927ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$28,222ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$49,867ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$47,914ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$149,152TotalExcessDistributionCyovAmt
Qualifying Distributions$38,659QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$38,659RemainingDistriFromCorpusAmt
Total Corpus$187,811TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$16,222ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$171,589ExcessDistriCyovToNextYrAmt
Excess From Year4$6,927ExcessFromYear4Amt
Excess From Year3$28,222ExcessFromYear3Amt
Excess From Year2$49,867ExcessFromYear2Amt
Excess From Year1$47,914ExcessFromYear1Amt
Excess From Current Year$38,659ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (23 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Miami Foundation
40 NW 3rd Street 305MiamiFL33128PCHumanitarian$1,251
Tunnels to Towers
2361 Hylan BlvdStaten IslandNY10306PCHumanitarian$1,050
Coast Guard Foundation USCG
394 Taugwonk RdStoningtonCT06378PCHumanitarian$1,000
Prager University
15021 Ventura Blvd 552Sherman OaksCA91403PCEducational$1,020
Kathy's House
9101 W Doyne AveMilwakeeWI53226PCHumanitarian$500
Trustbridge Hospice Foundation
5300 East AvenueWest Palm BeachFL33407PCHumanitarian$1,000
The Billfish Foundation
5100 N Federal Hwy 200Ft LauderdaleFL33308PCHumanitarian$1,029
Leadership Institute
1101 N Highland StArlingtonVA22201PCEducational$1,000
Hillsdale College
33 E College StreetHillsdaleMI49242PCEducational$500
Baptist Health Foundation
6855 Red RoadCoral GablesFL33143PCHumanitarian$10,000
South Florida After School All Star
11200 SW 8 Street ZEB 313MiamiFL33199PCEducational$1,500
Make A Wish Foundation
4742 N 24 StreetPhoenixAZ85016PCHumanitarian$263
Ocean Reef Medical Center FDTN
30 Ocean Reef DriveKey LargoFL33037PCHumanitarian$400
Racine County Fair
1500 Main StreetUnion GroveWI53182PCCommunity$2,871
Kelsie Karpiak Memorial Foundation
8340 SW 162 StreetPalmetto BayFL33157PCEducational$1,500
Riverside Presbyterian Church
5275 Sunset DriveMiamiFL33143PCReligious$1,000
Christ Journey Church
624 Anastasia AveCoral GablesFL33134PCReligious$10,000
American Cancer Society
9500 S Dadeland Blvd 710MiamiFL33156PCHumanitarian$211
University of Washington
1410 NE Campus PkwySeattleWA98195PCEducational$250
Eve's Hope
9000 SW 152 StreetPalmetto BayFL33157PCHumanitarian$1,041
Palmetto Elementary School
12401 SW 74 PlacePinecrestFL33156PCEducational$573
Charity Golf International
9500 Feather Grass Lane 308Fort WorthTX76117PCHumanitarian$200
Turning Point USA
4940 E Beverly RdPhoenixAZ85044PCHumanitarian$500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$38,659TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Related Or Exempt Function Incm$63RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Related Or Exempt Function Incm$2,775RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$56,074ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$56,074ExclusionAmt
Related Or Exempt Function Incm$2,838RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$58,912TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTax PrepCategoryTxt
Amt$2,175Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category2022 IRS Form 990 PFCategoryTxt
Amt$44Amt
Net Investment Income$44NetInvestmentIncomeAmt