Civic Intelligence

Kupu

990 • Fiscal year 2013 • EIN 51-0652665

Oct 01, 2012 to Sep 30, 2013 • Filed on May 07, 2014

Organization ProfileWWW.KUPUHAWAII.ORG
677 Ala Moana Boulevard No 120096813
Siviq Scores

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

Liabilities / Assets

77th percentile

0.50x

Higher debt load relative to assets than 77% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

95th percentile

88%

Faster asset growth than 95% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$1,383,404

Up $645,935 (+88%) from 2012

Net Assets

Up

$696,541

Up $135,418 (+24%) from 2012

Liabilities

Up

$686,863

Up $510,517 (+289%) from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$2,893,656

Down $167,009 (-5.5%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth95th 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

2013

Assets$1,383,404
Liabilities$686,863
Net Assets$696,541
Open 2013 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

2013

Revenue-
Expenses$2,893,656
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2012 to Sep 30, 2013
Signed
May 7, 2014
Return Version
2012v2.1
Gross Receipts
$3,059,580
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 498 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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IRS990/Description0KUPU PROVIDED OPPORTUNITIES FOR YOUNG ADULTS TO GET INVOLVED IN DIFFERENT CONSERVATION AND SUSTAINABILITY OPPORTUNITIES THAT ALLOW THEM 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:YOUTH/YOUNG ADULTS SERVED: 295VOLUNTEERS LED BY INTERNS: 8,201INTERN AND VOLUNTEER HOURS: 230,908EDUCATION AWARD DISTRIBUTED: $504,325TOTAL TRAININGS/CERTIFICATIONS PROVIDED: 31 DIFFERENT TYPESENVIRONMENTAL WORKSHOPS/EVENTS/PRESENTATIONS LED BY INTERNS: 3,015 EVENTS/PRESENTATIONS REACHING 20,325 COMMUNITY MEMBERSNUMBER OF NATIVES PLANTED: 67,446ACRES OF PARKS AND PUBLIC LANDS IMPROVED: 835,704ACRES REMOVED OF INVASIVE SPECIES: 8,206FOOD WASTE DIVERTED FROM THE WASTE STREAM: 57 TONSHARMFUL DIESEL EMISSIONS REDUCED: 84.42 TONSLOCALLY-SOURCED BIODIESEL BLEND UTILIZED IN EXCHANGE FOR DIESEL: 109,827+ GALLONS
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IRS990ScheduleD/Form990ScheduleDPartXIII/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, 2013 AND 2012 BY REVIEWING ITS TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. KUPU'S INCOME RETURNS ARE GENERALLY OPEN FOR EXAMINATION BY TAXING AUTHORITIES UNTIL THE STATUTES OF LIMITATIONS EXPIRE.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation1INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 46,192. RECLASS FUNDRAISING EVENT EXPENSES -23,742. NET ASSETS RELEASED FROM RESTRICTIONS FOR CAPITAL CAMPAIGN 46,001.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation2RECLASS FUNDRAISING EVENT EXPENSES 23,742.
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IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis014742
IRS990ScheduleD/OtherRevenuesNotIncluded068451
IRS990ScheduleD/RevenueNotRptdF990098666
IRS990ScheduleD/RevenueNotRptdOnFinStmt068451
IRS990ScheduleD/RevenueSubtotal02960623
IRS990ScheduleD/TotalExpensesPerForm99002893656
IRS990ScheduleD/TotalOfBookValueLandBuildings027397
IRS990ScheduleD/TotalRevenuePerForm99003029074
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt03016064
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt03059289
IRS990ScheduleG/AgreementRefFundraising01
IRS990ScheduleG/EmailSolicitations0X
IRS990ScheduleG/FundraiserActivityInformation/Activity0DEVELOPMENT SERVICES FOR CAPITAL CAMPAIGN
IRS990ScheduleG/FundraiserActivityInformation/AddressUS/AddressLine10989 LUNALILO HOME ROAD
IRS990ScheduleG/FundraiserActivityInformation/AddressUS/City0HONOLULU
IRS990ScheduleG/FundraiserActivityInformation/AddressUS/State0HI
IRS990ScheduleG/FundraiserActivityInformation/AddressUS/ZIPCode096825
IRS990ScheduleG/FundraiserActivityInformation/AmountRetainedByContractor028796
IRS990ScheduleG/FundraiserActivityInformation/FundraiserControlOfFunds00
IRS990ScheduleG/FundraiserActivityInformation/GrossReceipts086584
IRS990ScheduleG/FundraiserActivityInformation/NameOfIndividual0HALVORSON PR LISA A HALVORSON
IRS990ScheduleG/FundraiserActivityInformation/NetToOrganization057788
IRS990ScheduleG/InPersonSolicitations0X
IRS990ScheduleG/LicensedStates0HI
IRS990ScheduleG/SolicitationOfGovtGrants0X
IRS990ScheduleG/SolicitationOfNonGovtGrants0X
IRS990ScheduleG/SpecialFundraisingEvents0X
IRS990ScheduleG/TotalGrossReceipts086584
IRS990ScheduleG/TotalNetToOrganization057788
IRS990ScheduleG/TotalRetainedByContractors028796
IRS990/ScheduleJRequired00
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/Explanation2KUPU DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/GeneralExplanation/Explanation3THE DIRECTOR OF FINANCE REVIEWS THE FORM 990 IN DETAIL FOLLOWED BY EXECUTIVE DIRECTOR PRIOR TO FILING. THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO THE BOARD OF DIRECTORS PRIOR TO FILING AND REVIEW OCCURS AFTER FILING. REVIEW DISCUSSION OCCURS BOTH ELECTRONICALLY AND IN MEETINGS, IF NECESSARY.
IRS990ScheduleO/GeneralExplanation/Explanation4EACH 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. CONFLICT OF INTEREST STATEMENTS ARE INITIALLY REVIEWED BY THE DIRECTOR OF FINANCE. DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND ACTUAL CONFLICTS ARE REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE. PERSONS WITH A CONFLICT ARE RECUSED FROM PARTICIPATING IN THE BOARD OF DIRECTORS' DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION.
IRS990ScheduleO/GeneralExplanation/Explanation5BIANNUALLY, THE ACCOUNTING DEPARTMENT OBTAINS COMPENSATION COMPARABILITY DATA FROM ITS OUTSOURCED HUMAN RESOURCES AND PAYROLL SERVICE (PEO) FOR EACH CORE STAFF POSITION AND/OR FROM AN INDEPENDENT COMPENSATION SURVEY. (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/Explanation6THE ORGANIZATION MAKES ITS FORM 1023 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE 990 IS AVAILABLE ON ITS OWN WEBSITE.
IRS990ScheduleO/GeneralExplanation/Explanation7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON KUPU'S WEBSITE.
IRS990ScheduleO/GeneralExplanation/Explanation8THE AMOUNTS INCLUDE WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES.
IRS990ScheduleO/GeneralExplanation/Explanation9PROFESSIONAL FUNDRAISING SERVICES DIRECTLY RELATED TO THE FUNDRAISING EVENT IS REPORTED IN PART VIII, LINE 8B.
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 A, LINE 8B
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/GeneralExplanation/ReturnReference7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference8FORM 990, PART IX, LINE 7, OTHER SALARIES AND WAGES DESCRIPTION:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,383,404
Liabilities
$686,863
Net assets
$696,541
Revenue
-
Expenses
$2,893,656
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