Kupenda for the Children
Standards For Charity Accountability
Governance
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Board Oversight
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Board Size
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Board Meetings
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Board Compensation
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Conflict of Interest
Measuring Effectiveness
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Effectiveness Policy
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Effectiveness Report
Finances
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Program Expenses
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Fundraising Expenses
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Accumulating Funds
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Audit Report
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Detailed Expense Breakdown
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Accurate Expense Reporting
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Budget Plan
Fundraising & Info
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Truthful Materials
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Annual Report
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Website Disclosures
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Donor Privacy
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Cause Marketing Disclosures
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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.
