Nonprofit · EIN 51-0652665
KUPU
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $17,077,289 | $18,110,285 | -$1,032,996 | $11,734,823 | $6,887,393 | $4,847,430 |
| September 30, 2024 | 990 | $16,345,971 | $17,248,739 | -$902,768 | $9,627,480 | $3,788,871 | $5,838,609 |
| September 30, 2023 | 990 | $11,900,760 | $12,994,377 | -$1,093,617 | $12,006,296 | $5,329,608 | $6,676,688 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $14,647,503
- of which government grants
- $11,074,665
- Program service revenue
- $2,380,056
- Investment income
- $40,225
- Net gain from sales of assets
- $20,555
- Other revenue
- $9,505
Expenses
- Grants and similar amounts paid
- $321,312
- Compensation of officers, directors and key employees
- $702,012
- Other salaries and wages
- $13,585,447
- Salaries, compensation and benefits (total)
- $14,397,362
- Professional fundraising fees
- $0
- Occupancy
- $604,421
- Travel
- $113,544
- Depreciation
- $330,546
- Program services (functional)
- $14,016,089
- Management and general (functional)
- $3,382,377
- Fundraising (functional)
- $711,819
Balance sheet and other
- Total assets, start of year
- $9,627,480
- Total assets, end of year
- $11,734,823
- Total liabilities, end of year
- $6,887,393
- Net assets, end of year
- $4,847,430
- Land, buildings and equipment
- $4,427,862
- Publicly traded securities
- $1,019,079
- Net assets without donor restrictions
- $4,729,235
- Net assets with donor restrictions
- $118,195
- Gross receipts
- $18,436,261
- Employees
- 480
- Volunteers
- 21,705
- Year formed
- 2007
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN LEONG | CEO Officer | 40 | $203,808 | $63,000 | $23,260 |
| JANICE PAK | CFO Officer | 40 | $176,981 | $0 | $30,874 |
| MATT BAUER | COO Officer | 40 | $181,981 | $0 | $22,108 |
| DARCIE YUKIMURA | VP OF PHILANTHROPY Key employee | 40 | $156,923 | $0 | $29,782 |
| JAMES RILEY | VP OF EXTERNAL AFFAIRS Key employee | 40 | $156,985 | $0 | $14,062 |
| TIMOTHY JOHNS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BRADLEY TOTHEROW | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KATHLEEN MORIMOTO | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DANI AIU | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ROB NELSON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JULIANNA RAPU LEONG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| LANCE WILHELM | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| RODNEY CHONG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TIFFANY GARZA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ASHLEY TAKITANI LEAHEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ISAAC OKITA | DIRECTOR Trustee or director | 1 | $0 |
| CALVERT CHIPCHASE | DIRECTOR Trustee or director | 1 | $0 |
| RUDY TAMAYO | DIRECTOR Trustee or director | 1 | $0 |
| TYLER TOKIOKA | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 19 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN LEONG | CEO Officer | 40 | $180,985 | $63,000 | $22,740 |
| JANICE PAK | CFO Officer | 40 | $180,336 | $0 | $30,437 |
| MATT BAUER | COO Officer | 40 | $175,375 | $0 | $21,670 |
| DARCIE YUKIMURA | VP OF PHILANTHROPY Highest-paid employee | 40 | $146,096 | $0 | $24,305 |
| JAMES RILEY | VP OF EXTERNAL AFFAIRS Highest-paid employee | 40 | $140,400 | $0 | $14,027 |
| KATHLEEN THURSTON | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JULIANNA RAPU LEONG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BRADLEY TOTHEROW | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MICHAEL WILSON | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KATHLEEN MORIMOTO | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| RODNEY CHONG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TYLER TOKIOKA | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LANCE WILHELM | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TIFFANY GARZA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TIMOTHY JOHNS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ROB NELSON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DANI AIU | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| CALVERT CHIPCHASE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| RUDY TAMAYO | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended September 30, 2023: 16 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN LEONG | CEO Officer | 40 | $172,335 | $63,000 | $22,582 |
| JANICE PAK | CFO Officer | 40 | $154,317 | $0 | $29,396 |
| MATT BAUER | COO Officer | 40 | $159,317 | $0 | $20,687 |
| JAMES RILEY | VP OF EXTERNAL AFFAIRS Highest-paid employee | 40 | $130,800 | $0 | $13,038 |
| SEE WAI WAN | CONTROLLER Highest-paid employee | 40 | $102,935 | $0 | $10,352 |
| KATHLEEN THURSTON | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JULIANNA RAPU LEONG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BRADLEY TOTHEROW | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MICHAEL WILSON | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KATHLEEN MORIMOTO | TREASURER Trustee or director | 1 | $0 | $0 | $0 |
| RODNEY CHONG | DIRECTOR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| TYLER TOKIOKA | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LANCE WILHELM | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TIFFANY GARZA | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TIMOTHY JOHNS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ROB NELSON | SECRETARY Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 55 MERCHANT ST STE 3100, HONOLULU, HI 96813-4336
- In care of
- % MATTHEW K BAUER
- Principal officer (990 for 2024)
- HEATHER MIYASATO, 55 MERCHANT STREET 3100, HONOLULU, HI 96813
- Signed the 990
- HEATHER MIYASATO, CFO
- Phone
- (808) 735-1221
- Website
- WWW.KUPUHAWAII.ORG
- Return prepared by
- VERITY CPAS
Mission
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.
Program accomplishments
- 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 PARTICIPANTSExpenses $14,016,089 · grants $321,312 · revenue $2,390,561
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 51-0652665
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $11,734,823
- Income (IRS master file)
- $18,436,261
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $17,077,289 | $18,110,285 | $11,734,823 | XML |
| 990 | September 2024 | $16,345,971 | $17,248,739 | $9,627,480 | XML |
| 990 | September 2023 | $11,900,760 | $12,994,377 | $12,006,296 | XML |
| 990 | September 2022 | $11,672,759 | $11,505,354 | $10,923,462 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 51-0652665).
Questions about KUPU
- What is the EIN of KUPU?
- The employer identification number (EIN) of KUPU is 51-0652665.
- Is KUPU tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to KUPU tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KUPU file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KUPU due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KUPU last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of KUPU?
- The 990 for the year ended September 30, 2025 names HEATHER MIYASATO.
- Who are the officers and directors of KUPU?
- The 990 for the year ended September 30, 2025 lists 19 people; 5 received compensation from the organization, the highest $203,808 (JOHN LEONG, CEO).
- How much revenue does KUPU have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $17,077,289, expenses of $18,110,285 and total assets of $11,734,823 at year end.
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- YOUTH WITH A MISSION - OAHU INC EIN 46-3226891 · last filed 990 for 2025
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- CENTER FOR TOMORROWS LEADERS EIN 46-3490591 · last filed 990 for 2025
- LAWAKUA CHARITABLE FUND EIN 47-3731349 · last filed 990 for 2024
- YOUTH FOR CHRIST USA INC EIN 99-6001292 · last filed 990 for 2025
- DOWNTOWN ATHLETIC CLUB HAWAII EIN 80-0789389 · last filed 990 for 2024
- ODKF SUPPORT INC EIN 27-2850859 · last filed 990 for 2025