THE@RANDY AND DONNA KUPPER FAMILY FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE@RANDY AND DONNA KUPPER FAMILY FOUNDATION (EIN 30-6469477)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-20
- IRS object ID
- 202502939349100325
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-20T17:17:31-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 463309741 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James G Kaphusman CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1520 Buccaneer Ct | AddressLine1Txt |
| City | Marco Island | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34145 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 306469477 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Randy and Donna Kupper | BusinessNameLine1Txt |
| Business Name Line2 | Family Foundation | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RAND | BusinessNameControlTxt |
| Phone | 3056063592 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13017 San Mateo Avenue | AddressLine1Txt |
| City | Coral Gables | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33156 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Randy Kupper | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2025-10-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | James G Kaphusman | PreparerPersonNm |
| PTIN | P00047354 | PTIN |
| Phone | 2395714372 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $204,723 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $90 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $90 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $90 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $2,168 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $2,168 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $2,168 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $43,605 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $48,037 | GrossSalesPriceAmt |
| Total Rev And Expnss | $45,863 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,258 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $2,258 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $1,450 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $39 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $1,489 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $39,613 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $39,613 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $41,102 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $39,613 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $4,761 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,258 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $2,258 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $35,801 | CashBOYAmt |
| Cash EOY | $44,994 | CashEOYAmt |
| Cash EOYFMV | $44,994 | CashEOYFMVAmt |
| Corporate Stock BOY | $112,411 | CorporateStockBOYAmt |
| Corporate Stock EOY | $107,979 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $159,729 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $148,212 | TotalAssetsBOYAmt |
| Total Assets EOY | $152,973 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $204,723 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $148,212 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $152,973 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $148,212 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $152,973 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $148,212 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $152,973 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $148,212 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $4,761 | ExcessRevenueOverExpensesAmt |
| Subtotal | $152,973 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $152,973 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $31 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $31 | SubtotalAmt |
| Tax Based On Investment Income | $31 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $31 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | FL | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Randy Kupper | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3056063592 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13017 San Mateo Avenue | AddressLine1Txt |
| City | Coral Gables | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33156 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Randy Kupper | ||||||
| 13017 San Mateo Avenue | Coral Gables | FL | 33156 | Trustee | 1.00 | $0 |
| Donna Kupper | ||||||
| 13017 San Mateo Avenue | Coral Gables | FL | 33156 | Trustee | 1.00 | $0 |
| Meagan Rodriguez | ||||||
| 7465 SW 128 Street | Pinecrest | FL | 33156 | Trustee | 1.00 | $0 |
| Jordan Jo Martin | ||||||
| 13031 San Mateo Avenue | Coral Gables | FL | 33156 | Trustee | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $31 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $31 | TotalTaxAmt |
| Distributable Before Adj | $31 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $31 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $39,613 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $39,613 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $6,927 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $28,222 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $49,867 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $47,914 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $38,659 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $171,589 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $39,613 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $39,613 | RemainingDistriFromCorpusAmt |
| Total Corpus | $211,202 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $6,927 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $204,275 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $28,222 | ExcessFromYear4Amt |
| Excess From Year3 | $49,867 | ExcessFromYear3Amt |
| Excess From Year2 | $47,914 | ExcessFromYear2Amt |
| Excess From Year1 | $38,659 | ExcessFromYear1Amt |
| Excess From Current Year | $39,613 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (15 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Miami Foundation | ||||||
| 40 NW 3rd Street 305 | Miami | FL | 33128 | PC | Humanitarian | $1,873 |
| Coast Guard Foundation USCG | ||||||
| 394 Taugwonk Rd | Stonington | CT | 06378 | PC | Humanitarian | $1,040 |
| Prager University | ||||||
| 15021 Ventura Blvd 552 | Sherman Oaks | CA | 91403 | PC | Educational | $2,095 |
| Trustbridge Hospice Foundation | ||||||
| 5300 East Avenue | West Palm Beach | FL | 33407 | PC | Humanitarian | $1,000 |
| The Billfish Foundation | ||||||
| 5100 N Federal Hwy 200 | Ft Lauderdale | FL | 33308 | PC | Humanitarian | $2,060 |
| Baptist Health Foundation | ||||||
| 6855 Red Road | Coral Gables | FL | 33143 | PC | Humanitarian | $10,000 |
| South Florida After School All Star | ||||||
| 11200 SW 8 Street ZEB 313 | Miami | FL | 33199 | PC | Educational | $1,500 |
| Deering Estate Foundation | ||||||
| 7241 Richmond Drive | Palmetto Bay | FL | 33157 | PC | Humanitarian | $240 |
| Racine County Fair | ||||||
| 1500 Main Street | Union Grove | WI | 53182 | PC | Community | $5,718 |
| Kelsie Karpiak Memorial Foundation | ||||||
| 8340 SW 162 Street | Palmetto Bay | FL | 33157 | PC | Educational | $1,560 |
| Riverside Presbyterian Church | ||||||
| 5275 Sunset Drive | Miami | FL | 33143 | PC | Religious | $1,000 |
| Christ Journey Church | ||||||
| 624 Anastasia Ave | Coral Gables | FL | 33134 | PC | Religious | $10,000 |
| Special Olympics | ||||||
| 2600 Virginia AveNW 11th Floor | Washington DC | DC | 20037 | PC | Humanitarian | $393 |
| Veteran's Outreach of Wisconsin | ||||||
| 1624 Yout Street | Racine | WI | 53404 | PC | Humanitarian | $1,030 |
| Swim Across America | ||||||
| 808 Park Rd 389 | Charlotte | NC | 28210 | PC | Humanitarian | $104 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $39,613 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $90 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,168 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $43,605 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $45,863 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $45,863 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Tax Prep | CategoryTxt |
| Amt | $1,450 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | 2022 IRS Form 990 PF | CategoryTxt |
| Amt | $39 | Amt |