Cup Inc

Nonprofit profile at a glance

EIN
873296836
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Tampa, FL, USA
Phone
8132297007
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Employment N.E.C.

Reported finances

Revenue
$1,021,116
Expenses
$614,878
Assets
$1,230,989
Liabilities
$2,938

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • GREGORY D JONES (PRESIDENT)

Highest reported compensation

  • LAURA JONES (SECRETARY): $4,687 total reported compensation
  • TOM LEVERONE (DIRECTOR): $1,762 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide prosperous jobs for people of all abilities, including intellectual and developmental disabilities, in an inclusive workplace. 80% of people with intellectual and developmental disabilities are not employed. Cup will show that inclusive workspaces are better for everyone.

What it reported doing in 2024

Providing community awareness to the needs and accomplishments of indiviudals with intellectual and developmental disabilities

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.2%; rating input score 55
  • Program expense ratio: 90.4%; rating input score 90
  • Fundraising efficiency: $316.39 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39.8%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 80% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 40.4% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 55.2% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 55.2% of revenue deployed · 90.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $556K in reported program spending
  • Leadership: top reported pay $5K · 9 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.