2026-08-17T15:57:02-05:00 2025-09-30 454462880 VERITY CPAS 1050 BISHOP ST 106 HONOLULU HI 96813 990 2024-10-01 510652665 KUPU KUPU 8087351221 55 MERCHANT STREET 3100 HONOLULU HI 96813 HEATHER MIYASATO CFO 8087351221 2026-08-17 1 1 VAN THY NGO P00503856 8085465026 2026-08-17 2024 2025-03-06 01:10:19Z HAWAII YOUTH CONSERVATION CORPS HEATHER MIYASATO 55 MERCHANT STREET 3100 HONOLULU HI 96813 18436261 0 X WWW.KUPUHAWAII.ORG X 2007 HI CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES 15 14 480 21705 0 0 14337572 14647503 1975863 2380056 23069 40225 9467 9505 16345971 17077289 0 321312 0 0 14185429 14397362 0 0 711819 3063310 3391611 17248739 18110285 -902768 -1032996 9627480 11734823 3788871 6887393 5838609 4847430 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 14016089 321312 2390561 KUPU PROVIDED OPPORTUNITIES FOR YOUNG ADULTS TO GET INVOLVED IN TO SERVE THEIR COMMUNITY AND LEARN THE IMPORTANCE OF ENVIRONMENTAL STEWARDSHIP WHILE GAINING VALUABLE EXPERIENCE, KNOWLEDGE, AND SKILLS THAT ASSIST THEM IN CONTINUING THEIR LIFE PURSUITS. KUPU HAD THE FOLLOWING IMPACT THIS YEAR:CLEARED NEARLY 485,000 INVASIVE SPECIES RESTORED 92,332 NATIVE PLANTS DISTRIBUTED $494,587 IN EDUCATION AWARDS PROVIDED SERVICE AND TRAINING OPPORTUNITIES TO 400 PARTICIPANTS 14016089 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 89 0 1 480 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 TIMOTHY JOHNS PRESIDENT 1.00 X X 0 0 0 BRADLEY TOTHEROW VICE PRESIDENT 1.00 X X 0 0 0 KATHLEEN MORIMOTO TREASURER 1.00 X X 0 0 0 DANI AIU DIRECTOR 1.00 X 0 0 0 ROB NELSON SECRETARY 1.00 X X 0 0 0 JULIANNA RAPU LEONG DIRECTOR 1.00 X 0 0 0 LANCE WILHELM DIRECTOR 1.00 X 0 0 0 RODNEY CHONG DIRECTOR 1.00 X 0 0 0 TIFFANY GARZA DIRECTOR 1.00 X 0 0 0 ASHLEY TAKITANI LEAHEY DIRECTOR 1.00 X 0 0 0 ISAAC OKITA 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 TYLER TOKIOKA DIRECTOR 1.00 X 0 0 0 JOHN LEONG CEO 40.00 X 203808 63000 23260 JANICE PAK CFO 40.00 X 176981 0 30874 MATT BAUER COO 40.00 X 181981 0 22108 JAMES RILEY VP OF EXTERNAL AFFAIRS 40.00 X 156985 0 14062 DARCIE YUKIMURA VP OF PHILANTHROPY 40.00 X 156923 0 29782 876678 63000 120086 10 0 1 0 0 11074665 3572838 8173 14647503 PROGRAM SERVICE FEES 900099 2380056 2380056 2380056 19670 19670 1378527 1000 1358972 0 19555 1000 20555 1000 19555 REBATES 900099 7542 7542 SPECIAL EVENT INCOME 900099 1070 1070 MISCELLANEOUS REVENUE 900099 893 893 9505 17077289 2390561 0 39225 321312 321312 702012 65309 485547 151156 13585447 10973685 2181280 430482 109903 41383 58902 9618 707421 447634 207958 51829 10892 8681 2211 604421 399613 173284 31524 113544 113544 770 770 330546 287458 43088 131460 103040 28174 246 OTHER FEES 435428 361248 58925 15255 COGS 424949 424857 92 SUPPLIES AND EQUIPMENT 291911 170859 105020 16032 RECRUITING 91653 89772 1881 248616 216375 28775 3466 18110285 14016089 3382377 711819 600871 600748 295781 363783 962809 2051554 2400721 1646003 52125 12636 191802 154548 6463064 2035202 4516558 4427862 568850 1019079 37963 1458610 9627480 11734823 1066495 1549510 589183 967591 2133193 1403705 1500000 0 1466587 3788871 6887393 X 5611010 4729235 227599 118195 5838609 4847430 9627480 11734823 -1032996 41817 0 X 0 1 X 1 1 1 X 9993652 9854071 10235110 14337572 14647503 59067908 9993652 9854071 10235110 14337572 14647503 59067908 929943 58137965 466 2079 4478 11033 19670 37726 4720 9183 9348 9467 9505 42223 59147857 9057877 0.98290 0.97400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5870 23478 29348 14016089 14045437 852272 213068 0 0 614523 656199 828801 852272 2951795 4427693 31097 39124 16071 29348 115640 153631 164050 207200 213068 737949 1106924 6219 7825 3214 5870 23128 5248995 1364739 3884256 230558 49771 180787 683895 357335 326560 299616 263357 36259 4427862 SECURITY DEPOSITS 37963 UNDEPOSITED FUNDS 19249 RIGHT OF USE 1401398 1458610 LEASE LIABILITY 1425473 DEFERRED RENT 41114 1466587 X 18020295 41817 901189 943006 17077289 0 17077289 19011474 901189 901189 18110285 0 18110285 PART X, LINE 2: IN EVALUATING A TAX POSITION FOR RECOGNITION, THE ORGANIZATION EVALUATES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE 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 DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP AS OF SEPTEMBER 30, 2025 AND 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, 2025 AND 2024. 1 WAIANAE COMMUNITY RE-DEVELOPMENT CORPORATION 86-148 PUNAWAI ROAD WAIANAE HI 96792 990350803 501(C)(3) 76785 0 EXPAND TREE CANOPIES, EDUCATE COMMUNITIES, AND DEVELOP LEADERS. UNIVERSITY OF GUAM 303 UNIVERSITY DRIVE UOG STATION MANGILAO GU 96923 980032933 GOV. OF GUAM 51284 0 BUILD LOCAL WORKFORCE CAPACITY THROUGH ON-THE-JOB TRAINING WITH CURRENT WATERSHED RESTORATION EFFORTS IN THE UGUM WATERSHED IN SOUTHERN GUAM. HUI MALAMA I KE ALA ULILI PO BOX 6 PAAUILO HI 96776 371799081 501(C)(3) 39232 0 DEVELOPMENT AND PLANTING OF A 100-ACRE COMMUNITY REGENERATIVE BREADFRUIT AGROFOREST ON FORMER PLANTATION LAND. HI'IPAKA LLC 59-864 KAMEHAMEHA HWY HALEIWA HI 96712 261537168 501(C)(3) 37780 0 REPLANT AND PROTECT NATIVE FORESTS, TREES AND SHRUBS, IN WAIMEA VALLEY OAHU. MOLOKAI LAND TRUST PO BOX 1884 KAUNAKAKAI HI 96748 204915071 501(C)(3) 36482 0 REFORESTATION OF AN UPPER WATERSHED TO PROTECT CRITICAL HABITATS, WATER QUALITY, AND NEARSHORE MARINE ECOSYSTEMS. KOKUA KALIHI VALLEY COMPREHENSIVE FAMILY SERVICES 2239 NORTH SCHOOL STREET HONOLULU HI 96819 990149797 501(C)(3) 21551 0 ECOSYSTEM RESTORATION, COMMUNITY ENVIRONMENTAL EDUCATION, AND YOUTH CONSERVATION STEWARDSHIP TRAINING IN KALIHI. MAUI NUI BOTANICAL GARDENS INC PO BOX 6040 KAHULUI HI 96733 990320418 501(C)(3) 16456 0 TO BUILD CAPACITY FOR RESIDENTIAL LANDSCAPE ASSISTANCE, AND INCREASE NATIVE TREE CANOPY ON MAUI. AKAKA FOUNDATION FOR TROPICAL FORESTS 60 NOWELO STREET HILO HI 96720 464119442 501(C)(3) 11721 0 DRYLAND FOREST ECOSYSTEM RESTORATION AND STRATEGIC PLANT SPECIES OUTPLANTING AT PUUWAAWAA. MALAMA LEARNING CENTER PO BOX 1662 HONOLULU HI 96806 200442056 501(C)(3) 10089 0 URBAN TREE CANOPY EXPANSION AND COMMUNITY ENVIRONMENTAL HEALTH IMPROVEMENTS IN LEEWARD OAHU. KAULUAKALANA PO BOX 833 KAILUA HI 96734 833612121 501(C)(3) 9614 0 REFORESTATION OF 200 TREES, COMMUNITY STEWARDSHIP PROGRAMS, AND YOUTH ENVIRONMENTAL LEADERSHIP TRAINING IN KAILUA, OAHU. HOLANI HANA INC PO BOX 187 HANA HI 96713 264836145 501(C)(3) 6585 0 THE PROJECT AIMS TO EXPAND TREE CANOPY AT HOLANI HANA'S 5-ACRE COASTAL SITE IN PAPA'AUHAU, HANA, MAUI. 11 0 PART I, LINE 2: KUPU MONITORS SUBRECIPIENT ACTIVITIES SUFFICIENTLY TO ENSURE THE AWARD IS BEING USED FOR AUTHORIZED PURPOSES; FEDERAL REQUIREMENTS AND SUBAWARD TERMS ARE FOLLOWED. REGARDING PROGRAMMATIC MONITORING, KUPU REVIEWS PROGRESS TOWARD SCOPE-OF-WORK, MILESTONES, DELIVERABLES, OUTPUTS, AND OUTCOMES. KUPU PERFORMS ANNUAL SITE VISITS WITH SUBRECIPIENTS AND REGULAR DESKTOP MONITORING AS APPROPRIATE. X X X X 0 0 0 0 0 0 0 0 0 JOHN LEONG CEO 203808 63000 0 0 0 0 0 0 17768 5492 221576 68492 0 0 JANICE PAK CFO 176981 0 0 0 0 0 0 0 30874 0 207855 0 0 0 MATT BAUER COO 181981 0 0 0 0 0 0 0 22108 0 204089 0 0 0 DARCIE YUKIMURA VP OF PHILANTHROPY 156923 0 0 0 0 0 0 0 29782 0 186705 0 0 0 JAMES RILEY VP OF EXTERNAL AFFAIRS 156985 0 0 0 0 0 0 0 14062 0 171047 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 $203,808 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 $266,808 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 290068 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 ASSISTANT 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. CONFLICT-OF-INTEREST FORMS ARE COMPLETED ON AN ANUUAL BASIS AND MAINTAINED BY OUR ENTERPRISE RISK MANAGEMENT AND GOVERNANCE DEPARTMENT. 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.