Kupu

“Julianna rapu leong (vice president) and john leong (ceo) are husband and wife.”

“Kupu does not have committees with authority to act on behalf of the governing body.”

“The cfo reviews the form 990 in detail followed by ceo 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.”

“Each 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 cfo. 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.”

“Biannually, 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 ceo for review and final determination of salaries for the new fiscal year. The ceo'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 cfo and submitted to the peo.”

“The organization makes its form 1023 available for public inspection upon request. The 990 is available on its own website.”

“The 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.”

“Kupu has a co-employment arrangement with altres, who is an outsourced hr/payroll provider and the employer of record. Kupu is the worksite employer.”

“Amounts include wages, employee benefits and payroll taxes.”

“Kupu has a co-employment arrangement with altres, who is an outsourced hr/payroll provider and the employer of record. Form w-2 issued by altres to ceo john leong reports total compensation $146,476; this amount is reported on form 990 part vii compensation of officers. Total compensation of $146,476 is comprised of $74,539 of compensation paid for by the organization (kupu) for services performed in role of ceo and $71,937 of compensation paid for by an unrelated llc for services performed for the llc. Compensation of $71,937 paid by unrelated llc is not included in statement of funcational expenses as amounts were not paid by the organization (kupu).”

“The organization has not changed the oversight or selection process from the prior year.”