2025-08-14T22:25:09-05:00 2024-09-30 454462880 VERITY CPAS 1050 BISHOP ST 106 HONOLULU HI 96813 990 2023-10-01 510652665 KUPU KUPU 8087351221 55 MERCHANT STREET 3100 HONOLULU HI 96813 JANICE PAK CFO 8087351221 2025-08-14 1 0 X DUSTIN VERITY P01701078 8085465026 2025-08-14 2023 2025-03-06 01:10:19Z X HAWAII YOUTH CONSERVATION CORPS JANICE PAK 55 MERCHANT STREET 3100 HONOLULU HI 96813 17178980 0 X WWW.KUPUHAWAII.ORG X 2007 HI CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES 15 14 524 21460 0 0 10235110 14337572 1659111 1975863 -2809 23069 9348 9467 11900760 16345971 0 0 0 0 10140332 14185429 0 0 552994 2854045 3063310 12994377 17248739 -1093617 -902768 12006296 9627480 5329608 3788871 6676688 5838609 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 13559939 1977529 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 1.1M INVASIVE SPECIES RESTORED 83,332 NATIVE PLANTS DISTRIBUTED $539,329 IN EDUCATION AWARDS PROVIDED SERVICE AND TRAINING OPPORTUNITIES TO 561 PARTICIPANTS 13559939 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 68 0 1 524 1 0 0 0 0 0 0 0 0 0 0 X 15 14 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 55 MERCHANT STREET NO 3100 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 X 0 0 0 RODNEY CHONG DIRECTOR 1.00 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 X 0 0 0 DANI AIU DIRECTOR 1.00 X 0 0 0 CALVERT CHIPCHASE DIRECTOR 1.00 X 0 0 0 RUDY TAMAYO DIRECTOR 1.00 X 0 0 0 JOHN LEONG CEO 40.00 X 180985 63000 22740 JANICE PAK CFO 40.00 X 180336 0 30437 MATT BAUER COO 40.00 X 175375 0 21670 JAMES RILEY VP OF EXTERNAL AFFAIRS 40.00 X 140400 0 14027 DARCIE YUKIMURA VP OF PHILANTHROPY 40.00 X 146096 0 24305 823192 63000 113179 5 0 1 0 0 9597528 4740044 3737 14337572 PROGRAM SERVICE FEES 900099 1975863 1975863 1975863 11033 11033 816650 28395 796813 36196 19837 -7801 12036 -7801 19837 REBATES 900099 7938 7938 MISCELLANEOUS REVENUE 900099 1529 1529 9467 16345971 1977529 0 30870 674543 67448 467410 139685 13370990 11058299 1965752 346939 139896 42823 88803 8270 426314 194502 219398 12414 8929 8929 503117 338348 144284 20485 333530 286129 44252 3149 292224 289350 2874 112860 87534 25111 215 COGS 421568 421568 OTHER FEES 298733 227477 57648 13608 SUPPLIES AND EQUIPMENT 269808 168900 93696 7212 TRAINING EXPENSES 136346 121602 13800 944 259881 255959 3849 73 17248739 13559939 3135806 552994 1144278 600871 1919343 295781 203173 103172 3527225 3260358 41193 52125 155761 191802 6234751 1718193 4694391 4516558 282869 568850 38063 37963 12006296 9627480 964968 1066495 4321858 2722376 42782 0 5329608 3788871 X 6257608 5611010 419080 227599 6676688 5838609 12006296 9627480 -902768 64689 0 X 0 1 X 1 1 1 X 7563102 9993652 9854071 10235110 14337572 51983507 7563102 9993652 9854071 10235110 14337572 51983507 1295833 50687674 981 466 2079 4478 11033 19037 3890 4720 9183 9348 9467 36608 52039152 7793216 0.97400 0.92000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3214 12857 16071 13559939 13576010 828801 207200 0 0 604260 614523 656199 828801 2703783 4055675 15195 31097 39124 16071 101487 151065 153631 164050 207200 675946 1013919 3039 6219 7825 3214 20297 5248995 1154779 4094216 220555 39949 180606 327649 270750 56899 437552 252715 184837 4516558 X 17174460 64689 763800 828489 16345971 0 16345971 18012539 763800 763800 17248739 0 17248739 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 2024 FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICES AS OF SEPTEMBER 30, 2024. 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, 2024. 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 180985 63000 0 0 0 0 0 0 16868 5872 197853 68872 0 0 JANICE PAK CFO 180336 0 0 0 0 0 0 0 30437 0 210773 0 0 0 MATT BAUER COO 175375 0 0 0 0 0 0 0 21670 0 197045 0 0 0 DARCIE YUKIMURA VP OF PHILANTHROPY 146096 0 0 0 0 0 0 0 24305 0 170401 0 0 0 JAMES RILEY VP OF EXTERNAL AFFAIRS 140400 0 0 0 0 0 0 0 14027 0 154427 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 $180,985 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 $243,985 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 266724 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 CONTROLLER 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.