{"schema_version":"1.0","ein":"85-3145567","queried_at":"2026-09-02T22:04:06.365Z","opportunities":null,"disclosure":"This is informational only, derived from public data on the dates shown. It is not an eligibility determination, and not legal, tax, or accounting advice. Verify against the official source before relying on it.","notes":[],"organization":{"ein":"85-3145567","name":"KUPEXSA-USA","sort_name":null,"city":"ANNA","state":"TX","ntee_code":"S99","subsection":"03","classification":"1000","foundation_code":"16","group_exemption":"0000","ruling_date":"2023-10","uei":null},"checks":[{"id":"exempt_status","label":"Exempt status","group":"tax_exemption","status":"pass","blocking":true,"value":"501(c)(3), unconditional exemption","detail":"Recognized under section 501(c)(3), ruling dated 2023-10.","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null},{"id":"pub78_deductibility","label":"Pub 78 deductibility","group":"tax_exemption","status":"pass","blocking":false,"value":"Listed — PC (public charity)","detail":"Listed in IRS Publication 78, the roster of organizations eligible to receive tax-deductible charitable contributions.","vintage":{"dataset":"pub78","published":"2026-08-11","source_url":"https://apps.irs.gov/pub/epostcard/data-download-pub78.zip"},"confidence":null},{"id":"auto_revocation","label":"Auto-revocation","group":"tax_exemption","status":"pass","blocking":true,"value":"Revoked 2023-05-15, reinstated 2023-05-15","detail":"The exemption was automatically revoked on 2023-05-15 and reinstated on 2023-05-15. Organizations stay on the published list permanently once revoked, so presence there is history rather than current status. It is in good standing on this measure.","vintage":{"dataset":"revocation","published":"2026-08-11","source_url":"https://apps.irs.gov/pub/epostcard/data-download-revocation.zip"},"confidence":null},{"id":"organization_type","label":"Organization type","group":"tax_exemption","status":"pass","blocking":false,"value":"Public charity — supporting organization, section 509(a)(3)","detail":"Not classified as a private foundation, so the exclusion most federal programs apply to private foundations does not bite here.","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null},{"id":"most_recent_filing","label":"Most recent Form 990","group":"filing_health","status":"pass","blocking":false,"value":"Tax period ending 2025-12-31","detail":"Most recent annual return on record is a Form 990-N (e-Postcard) for tax year 2025. The 990-N is what most small organizations file, and it does not appear in the Form 990 e-file index.","vintage":{"dataset":"epostcard","published":"2026-08-31","source_url":"https://apps.irs.gov/pub/epostcard/data-download-epostcard.zip"},"confidence":null},{"id":"filing_recency","label":"Years since filing","group":"filing_health","status":"pass","blocking":false,"value":"0","detail":"0 year(s) since the most recent filing on record. Automatic revocation triggers after three consecutive years without filing a Form 990, 990-EZ, or 990-N.","vintage":{"dataset":"epostcard","published":"2026-08-31","source_url":"https://apps.irs.gov/pub/epostcard/data-download-epostcard.zip"},"confidence":null},{"id":"ntee","label":"NTEE classification","group":"filing_health","status":"pass","blocking":false,"value":"S99 — Community Improvement and Capacity Building","detail":"The IRS records this organization under NTEE code S99. NTEE codes are self-reported at application and are frequently out of date, so it is worth confirming it still describes the work.","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null},{"id":"sam_registration","label":"SAM.gov registration","group":"federal_registration","status":"unknown","blocking":true,"value":"Not checked","detail":"This index build does not include SAM.gov data, so registration status, expiration, and Unique Entity ID were not checked. Nothing here says anything about the organization's registration — check it directly at https://sam.gov.","vintage":null,"confidence":null},{"id":"sam_expiration","label":"Registration expires","group":"federal_registration","status":"unknown","blocking":true,"value":"Not checked","detail":"This index build does not include SAM.gov data, so registration status, expiration, and Unique Entity ID were not checked. Nothing here says anything about the organization's registration — check it directly at https://sam.gov.","vintage":null,"confidence":null},{"id":"uei","label":"Unique Entity ID","group":"federal_registration","status":"unknown","blocking":true,"value":"Not checked","detail":"This index build does not include SAM.gov data, so registration status, expiration, and Unique Entity ID were not checked. Nothing here says anything about the organization's registration — check it directly at https://sam.gov.","vintage":null,"confidence":null},{"id":"single_audit","label":"Single audit","group":"audit_posture","status":"unknown","blocking":false,"value":"Threshold $1,000,000 for the year beginning 2026-01-01","detail":"Your current fiscal year began 2026-01-01, so the threshold that applies to it is $1,000,000 in federal awards expended. It rose from $750,000 for years beginning before 2024-10-01. This tool cannot tell you how much you expended — that figure is not in the public datasets it publishes. Count everything federal, including subawards passed through a state agency, a university, or a larger nonprofit, and count what was spent rather than what was received. Your Schedule of Expenditures of Federal Awards is where that number lives.","vintage":{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},"confidence":null}],"readiness":"ready","blocking_check_ids":[],"vintages":[{"dataset":"bmf","published":"2026-08-10","source_url":"https://www.irs.gov/pub/irs-soi/eo1.csv"},{"dataset":"epostcard","published":"2026-08-31","source_url":"https://apps.irs.gov/pub/epostcard/data-download-epostcard.zip"},{"dataset":"pub78","published":"2026-08-11","source_url":"https://apps.irs.gov/pub/epostcard/data-download-pub78.zip"},{"dataset":"revocation","published":"2026-08-11","source_url":"https://apps.irs.gov/pub/epostcard/data-download-revocation.zip"}]}