Kupona Foundation

Nonprofit profile at a glance

EIN
264371825
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Saratoga Springs, NY, USA
Phone
9178614018
Rating
52
Verdict
MIXED
Rating confidence
Standard
Sector
International Relief

Reported finances

Revenue
$70,316
Expenses
$60,369
Assets
$36,915
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Betsy Zink (Vice president)
  • Robert Schwed (President)

People named in this filing

  • Susan Oguntoye (Treasurer)
  • Abbey Kocan (Secretary)
  • Betsy Zink (Vice president)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kupona foundation empowers people and communities living in poverty in tanzania to realize their full potential by improving their access to quality healthcare. Kupona mobilizes support and activates awareness to enable the continuation and sustainable growth of the life changing programs implemented by their sister organization ccbrt comprehensive community based rehabilitation in tanzania. By convening a community of donors technical experts advocates and volunteers kupona gives individuals and institutions in the united states the opportunity to have a direct impact on the lives of people and communities living in poverty in tanzania.

What it reported doing in 2025

Kupona foundation funds supported the activities of ccbrt tanzanias largest disability and rehabilitative services provider. The efforts of kupona foundation and ccbrt aim to prevent disability prevent maternal and neonatal mortality and morbidity provide equitable access to affordable quality medical and rehabilitative services empower people with disabilities and their families facilitate the inclusion of disability in mainstream services and build capacity in managerial medical and rehabilitative services. The three program areas that received the bulk of kupona foundation funding and technical support in 2022 are 1 ccbrts program for the treatment of women with obstetric fistula including surgical treatment and recovery the identification and transport of patients from more rural areas of the country and their socioeconomic rehabilitation through skills training and business lessons; 2 ccbrts maternal and newborn healthcare program including the training of nurses midwives and doctors in maternal and neonatal health at 23 regional health facilities preparations to open a new specialized maternal and newborn hospital in dar es salaam and family planning services offered at tims corner; 3 ccbrts work to provide rehabilitation services for children with disabilities and improve the qualityof community-based development services in tanzania

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 63% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 79
  • Accountability: 76
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16%; rating input score 16
  • Program expense ratio: 18.7%; rating input score 19
  • Fundraising efficiency: $2.93 raised per $1 spent on fundraising; rating input score 28; 28th 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: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -10.1% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 0% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 16% of revenue deployed · 18.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 16/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.