Civic Intelligence

Kupu

990 • Fiscal year 2012 • EIN 51-0652665

Oct 01, 2011 to Sep 30, 2012 • Filed on Apr 26, 2013

Organization ProfileWWW.KUPUHAWAII.ORG
4211 Waialae Avenue No 102096816
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.24x

Higher debt load relative to assets than 61% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

93rd percentile

57%

Faster asset growth than 93% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$737,469

Up $267,704 (+57%) from 2011

Net Assets

Up

$561,123

Up $243,432 (+77%) from 2011

Liabilities

Up

$176,346

Up $24,272 (+16%) from 2011

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$3,060,665

Up $552,998 (+22%) from 2011

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $469,765Liabilities 2011: $152,074Net Assets 2011: $317,6912011Assets 2012: $737,469Liabilities 2012: $176,346Net Assets 2012: $561,1232012Assets 2013: $1,383,404Liabilities 2013: $686,863Net Assets 2013: $696,5412013Assets 2014: $1,817,507Liabilities 2014: $802,913Net Assets 2014: $1,014,5942014Assets 2015: $3,374,674Liabilities 2015: $1,082,073Net Assets 2015: $2,292,6012015Assets 2016: $3,939,523Liabilities 2016: $1,495,140Net Assets 2016: $2,444,3832016Assets 2017: $4,629,884Liabilities 2017: $1,984,676Net Assets 2017: $2,645,2082017Assets 2018: $6,666,023Liabilities 2018: $2,037,754Net Assets 2018: $4,628,2692018Assets 2019: $8,284,882Liabilities 2019: $1,521,924Net Assets 2019: $6,762,9582019Assets 2020: $12,391,419Liabilities 2020: $4,923,156Net Assets 2020: $7,468,2632020Assets 2021: $10,299,309Liabilities 2021: $2,683,395Net Assets 2021: $7,615,9142021Assets 2022: $10,923,462Liabilities 2022: $3,207,464Net Assets 2022: $7,715,9982022Assets 2023: $12,006,296Liabilities 2023: $5,329,608Net Assets 2023: $6,676,6882023Assets 2024: $9,627,480Liabilities 2024: $3,788,871Net Assets 2024: $5,838,6092024

Highlighted filing

2012

Assets$737,469
Liabilities$176,346
Net Assets$561,123
Open 2012 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $2,507,6672011Expenses 2012: $3,060,6652012Expenses 2013: $2,893,6562013Revenue 2014: $3,496,814Expenses 2014: $3,178,761Net Income 2014: $318,0532014Revenue 2015: $5,419,560Expenses 2015: $4,141,553Net Income 2015: $1,278,0072015Revenue 2016: $4,955,572Expenses 2016: $4,803,790Net Income 2016: $151,7822016Revenue 2017: $6,491,530Expenses 2017: $6,290,705Net Income 2017: $200,8252017Revenue 2018: $8,459,241Expenses 2018: $6,476,180Net Income 2018: $1,983,0612018Revenue 2019: $9,582,228Expenses 2019: $7,447,539Net Income 2019: $2,134,6892019Revenue 2020: $8,682,374Expenses 2020: $7,977,069Net Income 2020: $705,3052020Revenue 2021: $11,230,476Expenses 2021: $11,087,644Net Income 2021: $142,8322021Revenue 2022: $11,672,759Expenses 2022: $11,505,354Net Income 2022: $167,4052022Revenue 2023: $11,900,760Expenses 2023: $12,994,377Net Income 2023: -$1,093,6172023Revenue 2024: $16,345,971Expenses 2024: $17,248,739Net Income 2024: -$902,7682024

Highlighted filing

2012

Revenue-
Expenses$3,060,665
Net Income-
Open 2012 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2011 to Sep 30, 2012
Signed
Apr 26, 2013
Return Version
2011v1.5
Gross Receipts
$3,304,097
Mission and Program Overview

Mission

To empower youth to serve their communities through character-building, service-learning, and environmental stewardship opportunities that encourage integrity (pono) with god, self, and others.

Filing and Contact Details

Filer

EIN
51-0652665
Raw XML AppendixShowing 400 of 493 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF KUPU AS OF AND FOR THE YEARS ENDED SEPTEMBER 30, 2012 AND 2011 BY REVIEWING ITS TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. SUCH RETURNS ARE GENERALLY OPEN FOR EXAMINATION BY TAXING AUTHORITIES UNTIL THE STATUTES OF LIMITATIONS EXPIRES.
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IRS990ScheduleG/Form990ScheduleGPartIV/Explanation0THE FUNDRAISING EVENT HAS NOT OCCURED YET.
IRS990ScheduleG/Form990ScheduleGPartIV/Explanation1KUPU IS IN THE PROCESS OF REGISTERING WITH THE HAWAII ATTORNEY GENERAL'S OFFICE. IN THE PAST, KUPU SOLICITED LESS THAN $25,000 IN CONTRIBUTIONS.
IRS990ScheduleG/Form990ScheduleGPartIV/ReturnReference0SCHEDULE G, PART I, LINE 1:
IRS990ScheduleG/Form990ScheduleGPartIV/ReturnReference1SCHEDULE G, PART I, LINE 3:
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IRS990ScheduleG/FundraiserActivityInformation/NameOfIndividual0HALVORSON PR LISA A HALVORSON
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IRS990ScheduleO/GeneralExplanation/Explanation0KUPU HAS A CO-EMPLOYMENT ARRANGEMENT WITH ALTRES, WHO IS AN OUTSOURCED HR/PAYROLL PROVIDER AND THE EMPLOYER OF RECORD. KUPU IS THE WORKSITE EMPLOYER.
IRS990ScheduleO/GeneralExplanation/Explanation1JULIANNA RAPU LEONG (VICE PRESIDENT) AND JOHN LEONG (EXECUTIVE DIRECTOR) HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/GeneralExplanation/Explanation2REVIEWED BY DIRECTOR OF FINANCE AND EXECUTIVE DIRECTOR.
IRS990ScheduleO/GeneralExplanation/Explanation3EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS OF GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/GeneralExplanation/Explanation4BIANNUALLY, THE ACCOUNTING DEPARTMENT OBTAINS COMPENSATION COMPARABILITY DATA FROM ITS OUTSOURCED HUMAN RESOURCES AND PAYROLL SERVICE (PEO) FOR EACH CORE STAFF POSITION. (NOTE THAT INTERN/MEMBER POSITION WAGE RATES ARE DETERMINED BY THE FUNDER.) THE DATA IS ANALYZED AGAINST THE CURRENT SALARIES/WAGES OF EACH CORE STAFF WITH EXPLANATIONS FOR SIGNIFICANT VARIANCES IF AVAILABLE. THE ANALYSIS IS PROVIDED TO THE EXECUTIVE DIRECTOR FOR REVIEW AND FINAL DETERMINATION OF SALARIES FOR THE NEW FISCAL YEAR. THE EXECUTIVE DIRECTOR'S ANNUAL SALARY IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON THE COMPARABILITY DATA. ULTIMATELY, COMPENSATION IS DEPENDENT UPON FUNDING AVAILABILITY, POSITION AND RESPONSIBILITIES AS IT RELATES TO THE ORGANIZATION, PAST PERFORMANCE, AND SENIORITY. ANY CHANGES IN AN EMPLOYEE'S SALARY ARE DOCUMENTED ON THE EMPLOYEE STATUS REPORT (ESR) (AVAILABLE ON-LINE OR HARD COPY IF EMPLOYEE SIGNATURE IS REQUIRED). THE ESR IS SIGNED ELECTRONICALLY OR MANUALLY AS REQUIRED GIVEN THE CIRCUMSTANCES BY THE EMPLOYEE AND/OR SUPERVISOR. COPIES ARE MAINTAINED ON THE SECURE FILESERVER AND/OR IN LOCKED PERSONNEL FILES BY THE DIRECTOR OF FINANCE AND SUBMITTED TO THE PEO.
IRS990ScheduleO/GeneralExplanation/Explanation5THE ORGANIZATION MAKES ITS FORM 1023 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE 990 IS AVAILABLE ON ITS OWN WEBSITE.
IRS990ScheduleO/GeneralExplanation/Explanation6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/GeneralExplanation/Explanation7THE AMOUNTS INCLUDE WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES.
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART V, LINE 2A:
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/GeneralExplanation/ReturnReference6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference7FORM 990, PART IX, LINE 7, OTHER SALARIES AND WAGES DESCRIPTION:
IRS990/ScheduleORequired01
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartIII/AddressUS/AddressLine104211 WAIALAE AVENUE SUITE 1020
IRS990ScheduleR/Form990ScheduleRPartIII/AddressUS/City0HONOLULU
IRS990ScheduleR/Form990ScheduleRPartIII/AddressUS/State0HI
IRS990ScheduleR/Form990ScheduleRPartIII/AddressUS/ZIPCode096816
IRS990ScheduleR/Form990ScheduleRPartIII/DirectControllingEntityNA0N/A
IRS990ScheduleR/Form990ScheduleRPartIII/DisproportionateAllocations00
IRS990ScheduleR/Form990ScheduleRPartIII/EIN0990348234
IRS990ScheduleR/Form990ScheduleRPartIII/GeneralOrManagingPartner00
IRS990ScheduleR/Form990ScheduleRPartIII/LegalDomicileState0HI
IRS990ScheduleR/Form990ScheduleRPartIII/NameOfRelatedOrg/BusinessNameLine10PONO PACIFIC LAND MANAGEMENT LLC
IRS990ScheduleR/Form990ScheduleRPartIII/PredominantIncomeType0N/A
IRS990ScheduleR/Form990ScheduleRPartIII/PrimaryActivity0ECOSYSTEM RESTORATION SERVICES
IRS990ScheduleR/GiftGrantOrCapContrFrOtherOrg00
IRS990ScheduleR/GiftGrantOrCapContrToOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesFromOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrg00
IRS990ScheduleR/OtherTransferFromOtherOrg00
IRS990ScheduleR/OtherTransferToOtherOrg00
IRS990ScheduleR/PerformOfServicesByOtherOrgs00
IRS990ScheduleR/PerformOfServicesForOtherOrgs00
IRS990ScheduleR/PurchaseOfAssetsFromOtherOrg00
IRS990ScheduleR/ReceiptOfIntAnnRentsRoyalties00
IRS990ScheduleR/ReimbursementPaidByOtherOrg01
IRS990ScheduleR/ReimbursementPaidToOtherOrg01
IRS990ScheduleR/RentalOfFacilitiesFrOtherOrgs00
IRS990ScheduleR/RentalOfFacilitiesToOtherOrgs00
IRS990ScheduleR/SaleOfAssetsToOtherOrg00
IRS990ScheduleR/SharingOfFacilities01
IRS990ScheduleR/SharingOfPaidEmployees01
IRS990/School00
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices00

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Filings

Displayed year

2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$737,469
Liabilities
$176,346
Net assets
$561,123
Revenue
-
Expenses
$3,060,665
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.63$3.79$5.84$16.3$17.2$0.90
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$5.33$6.68$11.9$13.0$1.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$3.21$7.72$11.7$11.5$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$2.68$7.62$11.2$11.1$0.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$4.92$7.47$8.68$7.98$0.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.28$1.52$6.76$9.58$7.45$2.13
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$2.04$4.63$8.46$6.48$1.98
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$1.98$2.65$6.49$6.29$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.94$1.50$2.44$4.96$4.80$0.15
2015Detailed filing. Detailed filing data is available for this year.$3.37$1.08$2.29$5.42$4.14$1.28
2014Summary only. Only limited summary data is available for this year.$1.82$0.80$1.01$3.50$3.18$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.69$0.70$2.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.18$0.56$3.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.15$0.32$2.51