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

FieldValueIRS element (for citing)
Timestamp2011-07-22T14:26:58-04:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Tarlow & Co CPA'sBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line17 Penn Plaza Suite 210AddressLine1
CityNew YorkCity
StateNYState
ZIP Code10001ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN264371825EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1KUPONA FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlKUPONameControl
Phone6463681929Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line137 WEST 72ND STREET APT 3DAddressLine1
CityNEW YORKCity
StateNYState
ZIP Code10023ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NamePETER MADDENSName
TitleDIRECTORTitle
Date Signed2011-04-21DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMitchell B LangsnerName
Phone2126978540Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeXAddressChange
Name Of Principal Officer PersonPETER MADDENSNameOfPrincipalOfficerPerson
Gross Receipts328757GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteKUPONAFOUNDATION.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2009YearFormation
State Legal DomicileNYStateLegalDomicile
Activity Or Mission DescriptionTHE 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 Body4NbrVotingMembersGoverningBody
Nbr Independent Voting Members4NbrIndependentVotingMembers
Total Nbr Employees1TotalNbrEmployees
Total Nbr Volunteers6TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year175664ContributionsGrantsPriorYear
Contributions Grants Current Year328657ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year18InvestmentIncomePriorYear
Investment Income Current Year100InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year175682TotalRevenuePriorYear
Total Revenue Current Year328757TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year9000GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY100000GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year69999SalariesEtcPriorYear
Salaries Etc Current Year83646SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year89975TotalFundrsngExpCurrentYear
Other Expense Prior Year44526OtherExpensePriorYear
Other Expenses Current Year49576OtherExpensesCurrentYear
Total Expenses Prior Year123525TotalExpensesPriorYear
Total Expenses Current Year233222TotalExpensesCurrentYear
Revenues Less Expenses Prior Year52157RevenuesLessExpensesPriorYear
Revenues Less Expenses CY95535RevenuesLessExpensesCY
Total Assets BOY52558TotalAssetsBOY
Total Assets EOY155692TotalAssetsEOY
Total Liabilities BOY401TotalLiabilitiesBOY
Total Liabilities EOY8000TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY52157NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY147692NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTHE 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 ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense18332Expense
Grants17087Grants
DescriptionGranted 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

FieldValueIRS element (for citing)
Expense3149Expense
Grants2935Grants
DescriptionAlso 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

FieldValueIRS element (for citing)
Expense85804Expense
Grants79978Grants
DescriptionAlso 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
FieldValueIRS element (for citing)
Total Program Service Expense107285TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetstrueReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiestrueForeignActivities
More Than5000 K To OrganizationstrueMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10966NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees1NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionstrueQuidProQuoContributions
Quid Pro Quo DisclosuretrueQuidProQuoDisclosure
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members4NbrVotingGoverningBodyMembers
Number Independent Voting Members4NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteesfalseMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledNYStatesWhereCopyOfReturnIsFiled
Own WebsiteXOwnWebsite

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonKATIE FLANAGANNamePerson
Telephone Number6463681929TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line137 WEST 72ND STREET APT 3DAddressLine1
CityNEW YORKCity
StateNYState
ZIP Code10023ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
PETER MADDENS
DIRECTOR, PRESIDENT & TREAS7.5XX000
MARK GREEN
DIRECTOR, VICE PRES & SEC1.0XX000
KATIE FLANAGAN
EXECUTIVE DIRECTOR35.0X7708300
ADRIAN STEWART
TREASURERX000
CAROLYN CHANDLER
SECRETARYX000
FieldValueIRS element (for citing)
Total Reportable Comp From Org77083TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Fundraising Events1500FundraisingEvents
All Other Contributions327157AllOtherContributions
Noncash Contributions433NoncashContributions
Total Contributions328657TotalContributions
Total Program Service Revenue0TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column100TotalRevenueColumn

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
FieldValueIRS element (for citing)
Total Other Revenue0TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column328757TotalRevenueColumn

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total0Total

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total100000Total
Program Services100000ProgramServices

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total77083Total
Program Services3854ProgramServices
Management And General11563ManagementAndGeneral
Fundraising61666Fundraising

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total0Total

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total0Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total0Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total6563Total
Program Services328ProgramServices
Management And General985ManagementAndGeneral
Fundraising5250Fundraising

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total74Total
Management And General74ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total13440Total
Management And General13440ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total0Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total0Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total0Total

Advertising Advertising

FieldValueIRS element (for citing)
Total0Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1400Total
Program Services70ProgramServices
Management And General210ManagementAndGeneral
Fundraising1120Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total1957Total
Management And General1188ManagementAndGeneral
Fundraising769Fundraising

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total19140Total
Program Services957ProgramServices
Management And General2871ManagementAndGeneral
Fundraising15312Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total2317Total
Program Services1671ProgramServices
Fundraising646Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total0Total

Interest Interest

FieldValueIRS element (for citing)
Total0Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total2769Total
Management And General2769ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total0Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
COMMUNICATIONS31151564672492
BANK AND PAYROLL FEES183361811961
MEALS AND ENTERTAINMENT16141602131241
SUPPLIES102296062
DISABILITY AND WC INSURANCE5702886456

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total325Total
Management And General325ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total233222Total
Program Services107285ProgramServices
Management And General35962ManagementAndGeneral
Fundraising89975Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY3131BOY
EOY21355EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY14822BOY
EOY102306EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY1714BOY
EOY1909EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis4260LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec2917LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY1899BOY
EOY1343EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
BOY28192BOY
EOY25979EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY2800BOY
EOY2800EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY52558BOY
EOY155692EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY401BOY
EOY8000EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY401BOY
EOY8000EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY52157BOY
EOY147692EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY52157BOY
EOY147692EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY52558BOY
EOY155692EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses95535ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteefalseAuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year173434CurrentTaxYearMinus1Year
Current Tax Year328657CurrentTaxYear
Total502091Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year173434CurrentTaxYearMinus1Year
Current Tax Year328657CurrentTaxYear
Total502091Total
FieldValueIRS element (for citing)
Public Support Total509502091PublicSupportTotal509

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year173434CurrentTaxYearMinus1Year
Current Tax Year328657CurrentTaxYear
Total502091Total
FieldValueIRS element (for citing)
First5 Years509XFirst5Years509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmtsArtPublicExhibitionAmts
Held Works Of Art AmtsHeldWorksOfArtAmts
LandLand
BuildingsBuildings
Leasehold ImprovementsLeaseholdImprovements

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis4260OtherCostOrOtherBasis
Depreciation2917Depreciation
Book Value1343BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis0OtherCostOrOtherBasis
Depreciation0Depreciation
Book Value0BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings1343TotalOfBookValueLandBuildings
Federal Income Tax Liability0FederalIncomeTaxLiability
Total Of Amounts0TotalOfAmounts
Total Revenue328757TotalRevenue
Total Expenses233222TotalExpenses
Excess Or Deficit For Year95535ExcessOrDeficitForYear
Excess Or Deficit Per FS95535ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt328757TotRevenueEtcAuditedFinclStmt
Revenue Subtotal328757RevenueSubtotal
Total Revenue Per Form990328757TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt233222TotExpensesEtcAuditedFinclStmt
Expenses Subtotal233222ExpensesSubtotal
Total Expenses Per Form990233222TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
IdentifierFIN 48 (ASC 740) FOOTNOTEIdentifier
Return ReferenceSCHEDULE D, PART X, LINE 2ReturnReference
ExplanationAUDIT 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

FieldValueIRS element (for citing)
Grant Records MaintainedtrueGrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable

FieldValueIRS element (for citing)
RegionSub-Saharan AfricaRegion
Number Of Offices0NumberOfOffices
Number Of Employees0NumberOfEmployees
Type Of Activities ConductedGRANTS TO RECIPIENTSTypeOfActivitiesConducted
FieldValueIRS element (for citing)
Subtotal Number Of Offices0SubtotalNumberOfOffices
Subtotal Number Of Employees0SubtotalNumberOfEmployees
Total Number Of Offices0TotalNumberOfOffices
Total Number Of Employees0TotalNumberOfEmployees

Grants To Orgs Outside US GrantsToOrgsOutsideUS (2 entries)

RegionRegionPurpose Of GrantPurposeOfGrantAmount Of Cash GrantAmountOfCashGrantManner Of Cash DisbursementMannerOfCashDisbursementDescription Of Non Cash AssistanceDescriptionOfNonCashAssistanceMethod Of ValuationMethodOfValuation
Sub-Saharan AfricaTO PROVIDE SUPPORT FOR CCBRT TO CARRY ON THEIR DISABILITY AND REHABILITATION SERVICES IN TANZANIA100000BK TRANSFERN/AFMV
FieldValueIRS element (for citing)
Grants To Orgs Outside USGrantsToOrgsOutsideUS
Total Number Of Other Orgs1TotalNumberOfOtherOrgs
Transfer To Foreign CorpfalseTransferToForeignCorp
Interest In Foreign TrustfalseInterestInForeignTrust
Own Foreign CorpfalseOwnForeignCorp
Passive Foreign Invest CofalsePassiveForeignInvestCo
Foreign PartnershipfalseForeignPartnership
Boycott CountriesfalseBoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
PROCEDURES FOR MONITORING THE USE OF GRANT FUNDSSCHEDULE F, PART 1, LINE 2KUPONA 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.
FieldValueIRS element (for citing)
Form990 Schedule F Part VForm990ScheduleFPartV

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
POLICIESPART VI, SECTION B, LINE 12CTHE 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.
COMPENSATIONPART VI, SECTION B, LINE 15aTHE 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 INSPECTIONPART VI, SECTION C, LINE 19ALL 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.
POLICIESPART 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 MEETINGSPART VI, SEC A, LINE 8BTHE ORGANIZATION DOES NOT HAVE SEPARATE COMMITTEES THAT HOLDS MEETINGS.

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