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CHARITY REVIEW
Issued: August 2026 Expires: August 2028

Kupenda for the Children

Standards Not Met
Standards Not Met
11
Post Office Box 473
Hampton, NH, 03843

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Kupenda for the Children does not meet the following 1 Standards for Charity Accountability:

Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

Kupenda does not meet this Standard because:

  • Although the organization reported total revenue in the amount of $1,232,599 for the year ended June 30, 2025, Kupenda states that it does not have audited financial statements.

Kupenda for the Children meets the remaining 19 Standards for Charity Accountability.

Child Sponsorship

Kupenda reports that for $35 per month, a sponsored child will receive medical checkups, nutritious food, occupational or physical therapy (as needed), special education and materials, needed vaccinations, and medication. Sponsors will receive a child's photo, story, and sponsor packet by mail. Thereafter, sponsors receive annual updates on the sponsored child.

Stated Purpose:
"to improve childrens' lives by transforming harmful beliefs surrounding disability."

Year, State Incorporated:
2002, NH

Kupenda for the Children (Kupenda) reports that it focuses on advocacy, education, medical care, and livelihoods programs to address harmful beliefs and practices surrounding disability, and create a fully integrated society where people of all abilities have access to health, education, and a loving community. Kupenda states that its advocacy programs educate families and communities about the rights of children with disabilities and how to support them by advocating for their medical care, education, legal rights, and inclusion. The organization's education programs work with parents, leaders, and communities to support children with disabilities in accessing education, tailored to their unique physical and learning needs. Kupenda reports that it connects children with disabilities to appropriate medical services, including surgeries, medications, and therapy, through its medical programs. The organization's livelihoods programs support youth with disabilities and parents and caregivers of children with disabilities to access trainings, coaching, and microloans that enable them to earn sustainable incomes.

For the year ended June 30, 2025, Kupenda for the Children's program expenses were:

Advocacy $628,488
Medical $206,421
Education $183,843
Total Program Expenses $1,018,752

Chief Executive
Cynthia Bauer, Co-Founder and Chief Executive Officer

Compensation*
$124,249

Chair of the Board
Leah Battillo

Chair's Profession / Business Affiliation
Special Education Teacher and Board-Certified Behavior Analyst

Board Size
8

Paid Staff Size
6

*2025 compensation, as reported by the organization, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:
Direct mail appeals, Invitations to fund raising events, Grant proposals, Internet, Door-to-door appeals, Planned giving arrangements, Membership appeals, Child Sponsorship

Fundraising costs were 9% of related contributions. (Related contributions, which totaled $1,213,193, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Kupenda for the Children's unaudited financial statements for the year ended June 30, 2025.

Source of Funds
Contributions $1,089,645
In-kind donations $66,918
Child sponsorship $56,630
Employee retention credit income $15,097
Interest income $4,309
Total Income $1,232,599

Programs: 83% Fundraising: 9% Administrative: 8%

Total Income $1,232,599
Total expenses: $1,234,284
  Program expenses $1,018,752
  Fundraising expenses $110,715
  Administrative expenses $104,817
  Other expenses $0
Income in Excess of Expenses $-1,685
Beginning Net Assets $565,386
Other Changes In Net Assets $0
Ending Net Assets $563,701
Total Liabilities $26,239
Total Assets $589,940

Note: According to Kupenda's CPA reviewed financial statements for the year ended June 30, 2025, the organization received in-kind contributions totaling $66,918 in the form of volunteer services.

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

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Report completed by:
BBB Wise Giving Alliance