Kupugani Scholarship Fund Inc

Nonprofit profile at a glance

EIN
271471765
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025, Form 990-N 2010
Location
Leaf River, IL, USA
Phone
8157134110
Rating
34
Verdict
REVIEW
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$11,552
Expenses
$39,803
Assets
$0
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Kevin Gordon (Executive Director)
  • Kiersten Regelin (President)

People named in this filing

  • Kimberlee Goldsmith (Board Member)
  • Gordie Kaplan (Secretary)
  • Kevin Gordon (Executive Director)

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

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

Overview

Mission

The corporation is organized exclusively for charitable purposes. Without limiting the generality of the foregoing, the purposes of the corporation are: (a) to provide summer camp scholarship funds for children in need between the ages of seven and fifteen; (b) to render financial assistance to caregivers so that children can take part in summer camp activities at Camp Kupugani, Leaf River, Illinois; (c) in furtherance of the foregoing, to request, receive, hold and utilize funds, appropriations for grants made available for such purposes by local, county, state or federal government agency, and to request, receive, hold and utilize contributions, gifts or grants made available for such purposes by any private individual, organization, corporation or foundation

What it reported doing in 2025

In 2025, we raised funds to provide financial assistance to campers/families in need. Based on our past 18 years of parent surveys, 99% of respondents would recommend our program to friends. From our previous surveys, overwhelming majorities of parents noted improvement in: Acknowledgment & Appreciation of Diversity, Conflict Resolution Skills, Personal Growth / Self Confidence, Positive Self Image and Empowerment, Interpersonal Relationships, Teamwork, and Leadership Skills.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. 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: 0
  • Transparency & Controls: 82
  • Sustainability: 9
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -244.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -16.2% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.