2024-08-15T20:36:44-05:00 2023-09-30 454462880 VERITY CPAS 1050 BISHOP ST 106 HONOLULU HI 96813 990 2022-10-01 510652665 KUPU KUPU 8087351221 677 ALA MOANA BOULEVARD 1200 HONOLULU HI 96813 JOHN LEONG CEO 8087351221 2024-08-15 1 1 DUSTIN VERITY P01701078 8085465026 2024-08-15 2022 2024-08-08 14:25:15Z HAWAII YOUTH CONSERVATION CORPS JOHN LEONG 677 ALA MOANA BOULEVARD 1200 HONOLULU HI 96813 12260335 0 X WWW.KUPUHAWAII.ORG X 2007 HI CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES 12 11 470 15033 0 0 9854071 10235110 1807927 1659111 1578 -2809 9183 9348 11672759 11900760 0 0 0 0 8978903 10140332 0 0 359583 2526451 2854045 11505354 12994377 167405 -1093617 10923462 12006296 3207464 5329608 7715998 6676688 KUPU PROGRAMS ARE TRAINING YOUNG ADULTS IN THE EMERGING "GREEN" JOB SECTOR TO HELP MAKE HAWAII MORE SELF-SUSTAINING, WHILE ENGAGING THESE YOUTH MEMBERS IN RELEVANT AND IMPORTANT COMMUNITY SERVICE THROUGHOUT THE STATE. 0 0 10084865 1668459 KUPU PROVIDED OPPORTUNITIES FOR YOUNG ADULTS TO GET INVOLVED IN TO SERVE THEIRCOMMUNITY AND LEARN THE IMPORTANCE OF ENVIRONMENTAL STEWARDSHIP WHILE GAININGVALUABLE EXPERIENCE, KNOWLEDGE, AND SKILLS THAT ASSIST THEM IN CONTINUING THEIR LIFEPURSUITS. KUPU HAD THE FOLLOWING IMPACT THIS YEAR:CLEARED NEARLY 7,356 ACRES OF INVASIVE SPECIES RESTORED 72,517 NATIVE PLANTS DISTRIBUTED $463,173 IN EDUCATION AWARDS PROVIDED SERVICE AND TRAINING OPPORTUNITIES TO 359 PARTICIPANTS 10084865 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 25 0 1 470 1 0 0 0 0 0 0 0 0 0 0 X 12 11 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 HI X X THE ORGANIZATION 8087351221 677 ALA MOANA BOULEVARD NO 1200 HONOLULU HI 96813 KATHLEEN THURSTON DIRECTOR 1.00 X 0 0 0 JULIANNA RAPU LEONG DIRECTOR 1.00 X 0 0 0 BRADLEY TOTHEROW VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL WILSON DIRECTOR 1.00 X 0 0 0 KATHLEEN MORIMOTO TREASURER 1.00 X 0 0 0 RODNEY CHONG DIRECTOR 1.00 X X 0 0 0 TYLER TOKIOKA PRESIDENT 1.00 X X 0 0 0 LANCE WILHELM DIRECTOR 1.00 X 0 0 0 TIFFANY GARZA DIRECTOR 1.00 X 0 0 0 TIMOTHY JOHNS DIRECTOR 1.00 X 0 0 0 ROB NELSON SECRETARY 1.00 X 0 0 0 JOHN LEONG CEO 40.00 X 172335 63000 22582 JANICE PAK CFO 40.00 X 154317 0 29396 MATT BAUER COO 40.00 X 159317 0 20687 JAMES RILEY VP OF EXTERNAL AFFAIRS 40.00 X 130800 0 13038 SEE WAI WAN CONTROLLER 40.00 X 102935 0 10352 719704 63000 96055 5 0 1 0 0 6475713 3759397 7089 10235110 PROGRAM SERVICE FEES 900099 1659111 1659111 1659111 4478 4478 352288 359575 -7287 -7287 -7287 REBATES 900099 7964 7964 MISCELLANEOUS REVENUE 900099 1384 1384 9348 11900760 1668459 0 -2809 621633 39600 447674 134359 9440315 7760210 1487439 192666 78384 23467 53558 1359 464418 231646 226828 5944 2819 2819 473445 334121 122002 17322 255194 217734 35752 1708 22540 22540 294529 291513 3016 82952 57491 25258 203 COGS 685574 685574 SUPPLIES AND EQUIPMENT 247980 154756 87478 5746 TRAINING EXPENSES 112764 99100 13528 136 OTHER FEES 59567 39265 20162 140 152263 150388 1875 12994377 10084865 2549929 359583 851624 1144278 43104 1919343 205672 203173 4476866 3527225 38986 41193 104414 155761 6147317 1452926 4988920 4694391 213579 282869 297 38063 10923462 12006296 706047 964968 2425912 4321858 75505 42782 3207464 5329608 X 7437872 6257608 278126 419080 7715998 6676688 10923462 12006296 -1093617 54307 0 X 0 1 X 1 1 1 X 8745758 7563102 9993652 9854071 10235110 46391693 8745758 7563102 9993652 9854071 10235110 46391693 3670366 42721327 1504 981 466 2079 4478 9508 8296 3890 4720 9183 9348 35437 46436638 6644023 0.92000 0.90670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7825 31299 39124 10084865 10123989 656199 164050 0 0 604260 614523 656199 1874982 2812473 15195 31097 39124 85416 151065 153631 164050 468746 703119 3039 6219 7825 17083 5248995 944819 4304176 220555 31126 189429 364191 258650 105541 313576 218331 95245 4694391 LEASE LIABILITY 42782 42782 X 12729654 54307 767300 821607 11908047 -7287 -7287 11900760 13768964 767300 7287 774587 12994377 0 12994377 PART X, LINE 2: TAX POSITION IS MEASURED AND RECOGNIZED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT, IN MANAGEMENT'S JUDGMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION FILES INFORMATION RETURNS IN THE UNITED STATES (U.S.) FEDERAL JURISDICTION. THE ORGANIZATION'S EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THE FISCAL YEARS SEPTEMBER 20,2020 THROUGH 2023 FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICES AS OF SEPTEMBER 30, 2023. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE ACCRUED INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS ANY RELATED PENALTIES IN OTHER EXPENSES. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS AS OF SEPTEMBER 30, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED LOSS PART XII, LINE 2D - OTHER ADJUSTMENTS: REALIZED LOSS PART XI, LINES 2D AND 4B THE AUDITED FINANCIAL STATEMENT CATEGORIZED THE REALIZED INVESTMENT LOSS UNDER THE STATEMENT OF FUNCTIONAL EXPENSES, WHEREAS FORM 990 LISTED IT UNDER THE STATEMENT OF REVENUE. X X X X 0 0 0 0 0 0 0 0 0 JOHN LEONG CEO 172335 63000 0 0 0 0 0 0 16537 6045 188872 69045 0 0 JANICE PAK CFO 154317 0 0 0 0 0 0 0 29396 0 183713 0 0 0 MATT BAUER COO 159317 0 0 0 0 0 0 0 20687 0 180004 0 0 0 PART II, COMPENSATION FROM REPORTABLE ORGANIZATION PART II, COMPENSATION FROM REPORTABLE ORGANIZATION KUPU HAS A COEMPLOYMENT ARRANGEMENT WITH ALTRES, WHO IS AN OUTSOURCED HR/PAYROLL PROVIDER AND THE EMPLOYER OF RECORD. W2 ISSUED BY ALTRES COMPROMISED OF $172,335 OF COMPENSATION PAID FOR BY KUPU FOR SERVICES RELATED ORGANIZATION FOR SERVICES PERFORMED FOR THAT ORGANIZATION. TO CEO JOHN LEONG REPORTS TOTAL BASE COMPENSATION OF $235,334 WHICH IS PERFORMED IN THE ROLE OF CEO AND $63,000 OF COMPENSATION PAID FOR BY A RELATED ORGANIZATION FOR SERVICES PERFORMED FOR THAT ORGANIZATION. JOHN LEONG OFFICER/DIRECTOR WITH A FAMILY RELATIONSHIP WITH ANOTHER OFFICER/DIRECTOR 257917 PAYMENT OF COMPENSATION TO A FAMILY MEMBER OF A CURRENT OFFICER/DIRECTOR. CEO JOHN LEONG IS MARRIED TO DIRECTOR JULIANA RAPU LEONG. JOHN LEONG RECEIVED COMPENSATION FOR SERVICES PERFORMED AS AN EMPLOYEE OF THE ORGANIZATION. 0 FORM 990, PART VI, SECTION A, LINE 2 JULIANNA RAPU LEONG (DIRECTOR) AND JOHN LEONG (DIRECTOR) ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 8B KUPU DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND VP OF ACCOUNTING REVIEW THE FORM 990 IN DETAIL FOLLOWED BY THE CEO AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. UPON FINANCE COMMITTEE APPROVAL, THE FORM 990 DRAFT IS DISTRIBUTED, REVIEWED, AND APPROVED ELECTRONICALLY BY THE FULL BOARD OF DIRECTORS PRIOR TO FILING. REVIEW DISCUSSION OCCURS BOTH ELECTRONICALLY, VIA CONFERENCE CALL, AND/OR IN MEETINGS, IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EXECUTIVE LEVEL STAFF MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. ALL NEW BOARD MEMBERS MUST SIGN THE POLICY AS A PART OF HIS / HER ONBOARDING PACKET AT THEIR ORIENTATION MEETING PRIOR TO THEIR FIRST BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE CEO DETERMINES THE EXECUTIVE TEAM'S COMPENSATION (BOTH SALARY AND BONUS) ON AN ANNUAL BASIS. DETAILED MARKET COMPARISONS ARE COMPLETED ON A BIENNIAL BASIS BY THE CFO. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS DETERMINES THE CEO'S COMPENSATION (BOTH SALARY AND BONUS) ON AN ANNUAL BASIS BASED ON ANNUAL GOALS AS WELL AS MARKET COMPS. DETAILED MARKET COMPARISONS ARE COMPLETED ON A BIENNIAL BASIS BY THE CFO. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 1023 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE 990 IS AVAILABLE ON ITS OWN WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. A MINIMUM OF AT LEAST THREE YEARS OF FINANCIAL STATEMENTS AND 990 RETURNS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. 'AINA & INNOVATION WORKFORCE HAWAII LLC 677 ALA MOANA BLVD SUITE 1200 HONOLULU HI 96813 852237438 TO PROVIDE EDUCATION, TRAINING, AND DEVELOPMENT FOR HAWAII'S YOUTH HI KUPU