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        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>KUPENDA FOR THE CHILDREN IA A CHRISTIAN-BASED, NON-PROFIT ORGANIZATION THAT SUPPORTS THE WORK OF KUHENZA (A NON PROFIT ORGANIZATION LOCATED IN KENYA) BY RAISING FUNDS TO MEET THE NEEDS OF HANDICAPPED CHILDREN IN KENYA. ULTIMATELY, THE GOAL IS THAT THESE CHILDREN WILL FEEL THAT THEY ARE LOVED AND ACCEPTED. THIS MISSION IS MET THROUGH ADVOCACY, SPONSORSHIP OF SCHOOL FEES, CHILD ASSISTANCE, MEDICAL INTERVENTION, CONSTRUCTION OF SPECIAL NEEDS FACILITIES, AND THE COORDINATION OF VOLUNTEER ASSISTANCE. KUPENDA SERVES APPROXIMATELY 600 CHILDREN WITH DISABILITIES SUCH AS CEREBAL PALSY, DEAFNESS, DEFORMED OR MISSING LIMBS, SPINA BIFIDA, THE EFFECTS OF POLIO, VISUAL IMPAIRMENT, DOWNS' SYNDROME, AUTISM, EPILEPSY, AND OTHER PHYSICAL AND MENTAL DISABILITIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>SANDRA BAUER CYNTHIA BAUER DIRECTOR DIRECTOR PARENT-CHILD SANDRA BAUER ANDREW BAUER DIRECTOR DIRECTOR PARENT-CHILD SANDRA BAUER RANDALL WILBUR DIRECTOR DIRECTOR BROTHER-SISTER</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE RETURN PRIOR TO SIGNING AND SUBMITTING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>EACH YEAR, THE OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN A FORM INDICATING THAT THEY ARE IN COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>REVEIW AND APPROVAL OF THE BOARD AND COMPARISONS WITH SIMILAR ORGANIZATIONS IN THE AREA OF SIMILAR SIZE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE WEBSITE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>