2011-07-22T14:26:58-04:00 2010-12-31 Tarlow & Co CPA's 7 Penn Plaza Suite 210 New York NY 10001 990 2010-01-01 264371825 KUPONA FOUNDATION KUPO 6463681929 37 WEST 72ND STREET APT 3D NEW YORK NY 10023 PETER MADDENS 2011-04-21 true Mitchell B Langsner 2126978540 2010 2016-03-07 17:11:31Z X PETER MADDENS 328757 false X KUPONAFOUNDATION.ORG X 2009 NY THE FOUNDATION IS ORGANIZED TO RAISE FUNDS FOR THE ACTIVITIES OF THE COMPREHENSIVE COMMUNITY BASED REHABILITATION IN TANZANIA (CCBRT)LOCATED IN TANZANIA. 4 4 1 6 0 175664 328657 0 18 100 0 175682 328757 9000 100000 0 69999 83646 0 89975 44526 49576 123525 233222 52157 95535 52558 155692 401 8000 52157 147692 X THE FOUNDATION WAS ORGANIZED TO RAISE FUNDS FOR THE ACTIVITIES OF THE COMPREHENSIVE COMMUNITY BASED REHABILITATION IN TANZANIA (CCBRT)LOCATED IN TANZANIA. false false 18332 17087 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. 3149 2935 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. 85804 79978 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. 107285 true true false false false false false false false false true false false true false true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 1 true false false false false false true true false false false false X 4 4 false false false false false false false true false false false true true true true false false true false false NY X KATIE FLANAGAN 6463681929 37 WEST 72ND STREET APT 3D NEW YORK NY 10023 PETER MADDENS 7.5 X X 0 0 0 MARK GREEN 1.0 X X 0 0 0 KATIE FLANAGAN 35.0 X 77083 0 0 ADRIAN STEWART X 0 0 0 CAROLYN CHANDLER X 0 0 0 77083 0 0 0 false false false 0 1500 327157 433 328657 0 100 0 0 0 0 0 0 0 328757 0 0 100000 100000 0 77083 3854 11563 61666 0 0 0 0 6563 328 985 5250 0 74 74 13440 13440 0 0 0 0 0 1400 70 210 1120 1957 1188 769 0 19140 957 2871 15312 2317 1671 646 0 0 0 0 2769 2769 0 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 86 456 325 325 233222 107285 35962 89975 3131 21355 14822 102306 1714 1909 4260 2917 1899 1343 28192 25979 2800 2800 52558 155692 401 8000 401 8000 X 52157 147692 52157 147692 52558 155692 95535 X false true false X false X 173434 328657 502091 173434 328657 502091 502091 173434 328657 502091 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4260 2917 1343 0 0 0 1343 0 0 328757 233222 95535 95535 328757 328757 328757 233222 233222 233222 FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 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. true Sub-Saharan Africa 0 0 GRANTS TO RECIPIENTS 0 0 0 0 Sub-Saharan Africa TO PROVIDE SUPPORT FOR CCBRT TO CARRY ON THEIR DISABILITY AND REHABILITATION SERVICES IN TANZANIA 100000 BK TRANSFER N/A FMV 1 false false false false false false 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. 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.