KUPONA FOUNDATION: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- KUPONA FOUNDATION (EIN 26-4371825)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-07-22
- IRS object ID
- 201122039349300117
- Schema version
- 2010v3.2
- 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) |
|---|---|---|
| Timestamp | 2011-07-22T14:26:58-04:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Tarlow & Co CPA's | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Penn Plaza Suite 210 | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 10001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264371825 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KUPONA FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KUPO | NameControl |
| Phone | 6463681929 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37 WEST 72ND STREET APT 3D | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10023 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PETER MADDENS | Name |
| Title | DIRECTOR | Title |
| Date Signed | 2011-04-21 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Mitchell B Langsner | Name |
| Phone | 2126978540 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | PETER MADDENS | NameOfPrincipalOfficerPerson |
| Gross Receipts | 328757 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | KUPONAFOUNDATION.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2009 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | THE FOUNDATION IS ORGANIZED TO RAISE FUNDS FOR THE ACTIVITIES OF THE COMPREHENSIVE COMMUNITY BASED REHABILITATION IN TANZANIA (CCBRT)LOCATED IN TANZANIA. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1 | TotalNbrEmployees |
| Total Nbr Volunteers | 6 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 175664 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 328657 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 18 | InvestmentIncomePriorYear |
| Investment Income Current Year | 100 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 175682 | TotalRevenuePriorYear |
| Total Revenue Current Year | 328757 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 100000 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 69999 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 83646 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 89975 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 44526 | OtherExpensePriorYear |
| Other Expenses Current Year | 49576 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 123525 | TotalExpensesPriorYear |
| Total Expenses Current Year | 233222 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 52157 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 95535 | RevenuesLessExpensesCY |
| Total Assets BOY | 52558 | TotalAssetsBOY |
| Total Assets EOY | 155692 | TotalAssetsEOY |
| Total Liabilities BOY | 401 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 8000 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 52157 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 147692 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE FOUNDATION WAS ORGANIZED TO RAISE FUNDS FOR THE ACTIVITIES OF THE COMPREHENSIVE COMMUNITY BASED REHABILITATION IN TANZANIA (CCBRT)LOCATED IN TANZANIA. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 18332 | Expense |
| Grants | 17087 | Grants |
| Description | Granted to CCBRT, headquartered in Dar es Salaam, Tanzania in the amount of $17,087 was restricted for use to support programs related to the identification, treatment, and follow-up of patients with cleft lip/palate. This condition can prevent children from receiving adequate nutrition. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3149 | Expense |
| Grants | 2935 | Grants |
| Description | Also granted to CCBRT in the amount of $2,935 was restricted for use in connection with the development of Baobab Maternity Hospital and its associated capacity building and community program. This project will adddress staggeringly high maternal and newborn mortality rates in the Dar es Salaam region. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 85804 | Expense |
| Grants | 79978 | Grants |
| Description | Also granted to CCBRT in the amount of $79,978 as core funding to CCBRT and its affiliated programs, to be allocated to those program areas where the organization has the greatest need. Through direct surgical intervention, community physiotherapy, mobility trainings, and holistic treastment plans, CCBRt addresses all aspect of care for persons with disabilities. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 107285 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | true | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KATIE FLANAGAN | NamePerson |
| Telephone Number | 6463681929 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37 WEST 72ND STREET APT 3D | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10023 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| PETER MADDENS | ||||||
| DIRECTOR, PRESIDENT & TREAS | 7.5 | X | X | 0 | 0 | 0 |
| MARK GREEN | ||||||
| DIRECTOR, VICE PRES & SEC | 1.0 | X | X | 0 | 0 | 0 |
| KATIE FLANAGAN | ||||||
| EXECUTIVE DIRECTOR | 35.0 | X | 77083 | 0 | 0 | |
| ADRIAN STEWART | ||||||
| TREASURER | X | 0 | 0 | 0 | ||
| CAROLYN CHANDLER | ||||||
| SECRETARY | X | 0 | 0 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 77083 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 1500 | FundraisingEvents |
| All Other Contributions | 327157 | AllOtherContributions |
| Noncash Contributions | 433 | NoncashContributions |
| Total Contributions | 328657 | TotalContributions |
| Total Program Service Revenue | 0 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 100 | TotalRevenueColumn |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 328757 | TotalRevenueColumn |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100000 | Total |
| Program Services | 100000 | ProgramServices |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77083 | Total |
| Program Services | 3854 | ProgramServices |
| Management And General | 11563 | ManagementAndGeneral |
| Fundraising | 61666 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6563 | Total |
| Program Services | 328 | ProgramServices |
| Management And General | 985 | ManagementAndGeneral |
| Fundraising | 5250 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74 | Total |
| Management And General | 74 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13440 | Total |
| Management And General | 13440 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1400 | Total |
| Program Services | 70 | ProgramServices |
| Management And General | 210 | ManagementAndGeneral |
| Fundraising | 1120 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1957 | Total |
| Management And General | 1188 | ManagementAndGeneral |
| Fundraising | 769 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19140 | Total |
| Program Services | 957 | ProgramServices |
| Management And General | 2871 | ManagementAndGeneral |
| Fundraising | 15312 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2317 | Total |
| Program Services | 1671 | ProgramServices |
| Fundraising | 646 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2769 | Total |
| Management And General | 2769 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| COMMUNICATIONS | 3115 | 156 | 467 | 2492 |
| BANK AND PAYROLL FEES | 1833 | 61 | 811 | 961 |
| MEALS AND ENTERTAINMENT | 1614 | 160 | 213 | 1241 |
| SUPPLIES | 1022 | 960 | 62 | |
| DISABILITY AND WC INSURANCE | 570 | 28 | 86 | 456 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 325 | Total |
| Management And General | 325 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 233222 | Total |
| Program Services | 107285 | ProgramServices |
| Management And General | 35962 | ManagementAndGeneral |
| Fundraising | 89975 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3131 | BOY |
| EOY | 21355 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14822 | BOY |
| EOY | 102306 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1714 | BOY |
| EOY | 1909 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 4260 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2917 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1899 | BOY |
| EOY | 1343 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28192 | BOY |
| EOY | 25979 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2800 | BOY |
| EOY | 2800 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52558 | BOY |
| EOY | 155692 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 401 | BOY |
| EOY | 8000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 401 | BOY |
| EOY | 8000 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52157 | BOY |
| EOY | 147692 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52157 | BOY |
| EOY | 147692 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52558 | BOY |
| EOY | 155692 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 95535 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | false | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 173434 | CurrentTaxYearMinus1Year |
| Current Tax Year | 328657 | CurrentTaxYear |
| Total | 502091 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 173434 | CurrentTaxYearMinus1Year |
| Current Tax Year | 328657 | CurrentTaxYear |
| Total | 502091 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 502091 | PublicSupportTotal509 |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 173434 | CurrentTaxYearMinus1Year |
| Current Tax Year | 328657 | CurrentTaxYear |
| Total | 502091 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | X | First5Years509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Land | Land | |
| Buildings | Buildings | |
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4260 | OtherCostOrOtherBasis |
| Depreciation | 2917 | Depreciation |
| Book Value | 1343 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1343 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 0 | TotalOfAmounts |
| Total Revenue | 328757 | TotalRevenue |
| Total Expenses | 233222 | TotalExpenses |
| Excess Or Deficit For Year | 95535 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 95535 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 328757 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 328757 | RevenueSubtotal |
| Total Revenue Per Form990 | 328757 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 233222 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 233222 | ExpensesSubtotal |
| Total Expenses Per Form990 | 233222 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FIN 48 (ASC 740) FOOTNOTE | Identifier |
| Return Reference | SCHEDULE D, PART X, LINE 2 | ReturnReference |
| Explanation | AUDIT PERIODS REMAIN OPEN FOR REVIEW UNTIL THE STATUTE OF LIMITATIONS HAS PASSED. THE COMPLETION OF AN EXAMINATION BEFORE THE EXPIRATION OF THE STATUTE OF LIMITATIONS FOR A GIVEN PERIOD COULD RESULT IN AN ADJUSTMENT TO THE LIABILITY FOR FEDERAL EXCISE TAXES AND NEW YORK FILING FEES. THE STATUTE OF LIMITATIONS FOR THE TAX YEAR ENDING DECEMBER 31, 2010 IS SET TO EXPIRE IN AUGUST 2014 AND FOR THE PERIOD MARCH 9, 2009 TO DECEMBER 31, 2009 IS SET TO EXPIRES IN AUGUST 2013. THUS, THIS TAX YEAR IS STILL OPEN FOR INTERNAL REVENUE SERVICE EXAMINATION. THE FOUNDATION DOES NOT ANTICIPATE ANY MATERIAL IMPACT ON ITS FINANCIAL STATEMENTS FROM AN EXAMINATION IF ONE SHOULD OCCUR. | Explanation |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | true | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | GRANTS TO RECIPIENTS | TypeOfActivitiesConducted |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
Grants To Orgs Outside US GrantsToOrgsOutsideUS (2 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|---|
| Sub-Saharan Africa | TO PROVIDE SUPPORT FOR CCBRT TO CARRY ON THEIR DISABILITY AND REHABILITATION SERVICES IN TANZANIA | 100000 | BK TRANSFER | N/A | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grants To Orgs Outside US | GrantsToOrgsOutsideUS | |
| Total Number Of Other Orgs | 1 | TotalNumberOfOtherOrgs |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS | SCHEDULE F, PART 1, LINE 2 | KUPONA FOUNDATION USES THE FOLLOWING PROCEDURES TO MONITOR THE GRANTS TO ORGANIZATIONS OUTSIDE THE UNITED STATES BY REQUESTING FROM CCBRT QUARTERLY, INTERIM AND FULL-LENGTH NARRATIVE REPORTS REGARDING ALL PROGRAMMATIC ACHIEVEMENT OF CCBRT. IN ADDITION, IT REQUESTS AND RECEIVES A COPY OF THE ANNUAL INDEPENDENT FINANCIAL AUDIT OF CCBRT. AT UNDESIGNATED TIMES, THE BOARD OF DIRECTORS OR STAFF OF KUPONA FOUNDATION MAY REQUEST SPECIFIC BUDGETARY OR PROGRAMMATIC REPORTS FROM PARTICULAR SERVICE AREAS. KUPONA ALSO REQUESTS THAT ONE STAFF MEMBER FROM CCBRT VISIT THE UNITED STATES ANNUALLY TO UPDATE KUPONA FOUNDATIONS'S BOARD OF DIRECTORS, DONORS, AND PROSPECTIVE DONORS. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Schedule F Part V | Form990ScheduleFPartV |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| POLICIES | PART VI, SECTION B, LINE 12C | THE REGULATION OF THE CONFLICT OF INTEREST POLICY IS DONE THROUGH THE HOLDING OF BIANNUAL MEETINGS OF THE BOARD OF DIRECTORS, AND THROUGH INDEPENDENT CONVERSATION AND WRITTEN ELECTRONIC EXCHANGES BETWEEN MEMBERS OF THE BOARD OF DIRECTORS THAT INVOLVE THE DISCUSSION OF EACH MEMBER'S VARIOUS OTHER COMMITMENTS. IN ADDITION, THE EXECUTIVE DIRECTOR, AS THE ONLY INIDVIDUAL RECEIVING COMPENSATION FROM THE ORGANIZATION, IS NOT A MEMBER OF THE BOARD, AND IS ASKED TO LEAVE THE ROOM FOR ANY DISCUSSION OF HER POSITION OR COMPENSATION. |
| COMPENSATION | PART VI, SECTION B, LINE 15a | THE CURRENT DIRECTOR WAS FIRST INTERVIEWED AND RECRUITED PRIOR TO THE INCORPORATION OF THE ORGANIZATION, BY THE CURRENT PRESIDENT OF THE BOARD. THIS WAS DONE IN COLLABORATION WITH CCBRT STAFF. COMPENSATION FOR THE DIRECTOR WAS DETERMINED BY COMPARISON BOTH WITH CURRENT PAY SCALES FOR SIMILAR POSITIONS IN THE UNITED STATES AND IN TANZANIA. SINCE THE HIRING, THE DIRECTOR'S COMPENSATION HAS BEEN DISCUSSED AND DETERMINED AMONG THE FULL MEMBERSHIP OF THE BOARD OF DIRECTORS, DURING A BOARD MEETING. DURING THE DISCUSSION, THE DIRECTOR IS ASKED TO LEAVE THE ROOM. |
| DOCUMENTS AVAILABLE FOR INSPECTION | PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS OF KUPONA FOUNDATION ARE AVAILABLE UPON REQUEST TO ANY INDIVIDUAL OR INSTITUTION. IN ADDITION, KUPONA PROVIDES ACCESS THROUGH ITS WEBSITE TO FINANCIAL DOCUMENTS BOTH FOR KUPONA FOUNDATION AND FOR CCBRT. |
| POLICIES | PART VI, SECTION B, LINE 11B: | THE PROCESS USED BY THE FOUNDATION TO REVIEW FORM 990 WAS TO HAVE ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COPY OF THE FORM 990 PRIOR TO FILING. ALL WILL BE GIVEN ONE WEEK TO REVIEW AND RAISE ANY ISSUES FOR DISCUSSION. THE PRESIDENT OF THE BOARD OF DIRECTORS WILL ISSUE A FINAL ELECTRONIC REQUEST FOR QUESTIONS OR CONCERNS. IF NONE ARE RAISED, THE PRESIDENT WILL ASK THAT EACH MEMBER OF THE OBARD OF DIRECTORS WRITE TO CONFIRM THEIR AGREEMENT WITH THE FORM 990 AND THE INFORMATION CONTAINED. THE ELCTRONIC EXCHANGES WILL BE PRINTED AND RETAINED IN A FOLDER OF BOARD DISCUSSIONS. |
| COMMITTEE MEETINGS | PART VI, SEC A, LINE 8B | THE ORGANIZATION DOES NOT HAVE SEPARATE COMMITTEES THAT HOLDS MEETINGS. |
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