Kupenda For The Children
Kupenda For The Children consistently directs funds to programs, with recent spending exceeding revenue after years of growth.
EIN: 161644867 · Hampton, NH · NTEE: B99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $970K |
| Total Expenses | $936K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $466K |
| Transparency Score | 88/100 |
Is Kupenda For The Children Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Kupenda For The Children directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Kupenda For The Children
Kupenda For The Children (EIN: 161644867) is a nonprofit organization based in Hampton, NH, classified under NTEE code B99. The organization reported total revenue of $970K and total assets of $570K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kupenda For The Children's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Kupenda For The Children is a small nonprofit that has been operating for 23 years, with 14 years of IRS 990 filings on record (2008–2023). Revenue has grown at a compound annual rate of 16.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $748K |
| Total Expenses | $936K |
| Surplus / Deficit | $-188,637 |
| Total Assets | $470K |
| Total Liabilities | $4K |
| Net Assets | $466K |
| Operating Margin | -25.2% |
| Debt-to-Asset Ratio | 0.8% |
| Months of Reserves | 6.0 months |
Financial Health Grade: B
In 2023, Kupenda For The Children reported a deficit of $189K with expenses exceeding revenue, holds 6.0 months of operating reserves (strong position), has a debt-to-asset ratio of 0.8% (very low leverage).
Financial Trends
Over 14 years of filings (2008–2023), Kupenda For The Children's revenue has grown at a compound annual growth rate (CAGR) of 16.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -2.7% | +22.7% | -28.6% |
| 2022 | -4.4% | +19.3% | +1.2% |
| 2021 | -10.1% | +14.1% | +24.5% |
| 2020 | +64.2% | -6.1% | +236.0% |
| 2019 | +0.5% | +36.4% | -24.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2003 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Kupenda For The Children with a Mission Score of 88 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Kupenda For The Children allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $189K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.8%.
Executive Compensation Analysis
Kupenda For The Children consistently reports 0% officer compensation across all available IRS 990 filings, which is highly unusual for an organization of its size with nearly $1 million in annual revenue. This suggests either a fully volunteer executive leadership or compensation structured in a manner not reported as officer compensation on the 990, which could be a significant strength in terms of resource allocation to programs.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Kupenda For The Children's IRS 990 filings:
- Expenses exceeded revenue in the latest period (202306), leading to a decrease in assets from $657,377 to $469,608.
- Consistent 0% officer compensation reported, which is unusual for an organization with nearly $1 million in annual revenue and could indicate a lack of transparency if compensation is simply reported elsewhere or through related entities.
Strengths
The following positive indicators were identified for Kupenda For The Children:
- Strong historical growth in revenue and assets, demonstrating increasing capacity and donor support over the past decade (e.g., revenue grew from $234,652 in 201506 to $747,846 in 202306).
- Consistent and high program spending, indicating a strong focus on its mission (e.g., expenses of $936,483 in 202306, likely heavily program-focused).
- Excellent transparency with 14 IRS 990 filings available, providing a comprehensive financial history.
- Low liabilities across most periods (e.g., $3,792 in 202306), indicating good financial management and minimal debt.
Frequently Asked Questions about Kupenda For The Children
Is Kupenda For The Children a legitimate charity?
Based on AI analysis of IRS 990 filings, Kupenda For The Children (EIN: 161644867) some concerns. Mission Score: 88/100. 2 red flags identified, 4 strengths noted.
How does Kupenda For The Children spend its money?
Kupenda For The Children directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Kupenda For The Children tax-deductible?
Kupenda For The Children is registered as a tax-exempt nonprofit (EIN: 161644867). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Kupenda For The Children CEO make?
Kupenda For The Children's highest-compensated officer earns $1 annually. The organization reported $970K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Kupenda For The Children's spending goes to programs?
Kupenda For The Children directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Kupenda For The Children compare to similar nonprofits?
With a transparency score of 88/100 (Excellent), Kupenda For The Children is above average for NTEE category B99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Kupenda For The Children located?
Kupenda For The Children is headquartered in Hampton, New Hampshire and files with the IRS under EIN 161644867. It is classified under NTEE code B99.
How many years of IRS 990 filings does Kupenda For The Children have?
Kupenda For The Children has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $970K in total revenue.
How does Kupenda For The Children sustain its operations with 0% reported officer compensation?
The consistent reporting of 0% officer compensation across all filings suggests either a fully volunteer executive team or that executive compensation is structured in a way not captured in this specific line item on the 990. Further inquiry into their operational model would clarify this.
What caused the significant increase in expenses in 202306 ($936,483) compared to revenue ($747,846)?
The 202306 filing shows expenses exceeding revenue, leading to a decrease in assets. This could be due to a one-time program expansion, strategic investment, or a temporary dip in fundraising, and warrants a review of their detailed expense breakdown.
What is the specific nature of Kupenda For The Children's programs given its NTEE code B99?
The NTEE code B99 ('International, Foreign Affairs & National Security - Not Elsewhere Classified') is broad. While the financial data indicates active program spending, understanding the specific international initiatives or foreign affairs programs they support would provide greater clarity on their impact.
Filing History
IRS 990 filing history for Kupenda For The Children showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2008–2023), Kupenda For The Children's revenue has grown by 932.6%, moving from $72K to $748K. Total assets increased by 3718.6% over the same period, from $12K to $470K. Total functional expenses rose by 800.7%, from $104K to $936K. In its most recent filing year (2023), Kupenda For The Children reported a deficit of $189K, with expenses exceeding revenue. The organization holds $4K in liabilities against $470K in assets (debt-to-asset ratio: 0.8%), resulting in net assets of $466K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $748K | $936K | $470K | $4K | — | — |
| 2022 | $769K | $763K | $657K | $3K | — | View 990 |
| 2021 | $804K | $640K | $650K | $601 | — | View 990 |
| 2020 | $894K | $561K | $522K | $37K | — | View 990 |
| 2019 | $544K | $597K | $155K | $3K | — | View 990 |
| 2018 | $542K | $438K | $206K | $0 | — | View 990 |
| 2017 | $422K | $372K | $102K | $0 | — | — |
| 2016 | $310K | $297K | $53K | $0 | — | View 990 |
| 2015 | $235K | $233K | $40K | $0 | — | View 990 |
| 2014 | $244K | $234K | $38K | $0 | — | View 990 |
| 2013 | $204K | $183K | $30K | $1K | — | View 990 |
| 2012 | $81K | $107K | $10K | $2K | — | View 990 |
| 2011 | $228K | $213K | $35K | $1K | — | View 990 |
| 2008 | $72K | $104K | $12K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $748K, expenses of $936K, and assets of $470K (revenue -2.7% year-over-year).
- 2022: Revenue of $769K, expenses of $763K, and assets of $657K (revenue -4.4% year-over-year).
- 2021: Revenue of $804K, expenses of $640K, and assets of $650K (revenue -10.1% year-over-year).
- 2020: Revenue of $894K, expenses of $561K, and assets of $522K (revenue +64.2% year-over-year).
- 2019: Revenue of $544K, expenses of $597K, and assets of $155K (revenue +0.5% year-over-year).
- 2018: Revenue of $542K, expenses of $438K, and assets of $206K (revenue +28.6% year-over-year).
- 2017: Revenue of $422K, expenses of $372K, and assets of $102K (revenue +36.0% year-over-year).
- 2016: Revenue of $310K, expenses of $297K, and assets of $53K (revenue +32.1% year-over-year).
- 2015: Revenue of $235K, expenses of $233K, and assets of $40K (revenue -3.6% year-over-year).
- 2014: Revenue of $244K, expenses of $234K, and assets of $38K (revenue +19.3% year-over-year).
- 2013: Revenue of $204K, expenses of $183K, and assets of $30K (revenue +151.8% year-over-year).
- 2012: Revenue of $81K, expenses of $107K, and assets of $10K (revenue -64.4% year-over-year).
- 2011: Revenue of $228K, expenses of $213K, and assets of $35K (revenue +214.3% year-over-year).
- 2008: Revenue of $72K, expenses of $104K, and assets of $12K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Kupenda For The Children:
Data Sources and Methodology
This transparency report for Kupenda For The Children is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.