Civic Intelligence

Kupu

990 • Fiscal year 2021 • EIN 51-0652665

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 15, 2022

Organization ProfileWWW.KUPUHAWAII.ORG
677 Ala Moana Boulevard No 1200Honolulu, HI 96813

(808) 735-1221

Siviq Scores

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

Liabilities / Assets

59th percentile

0.26x

Higher debt load relative to assets than 59% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.24x

Higher debt load relative to revenue than 52% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

25th percentile

1.3%

Higher net margin than 25% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$239,708

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

4th percentile

-17%

Faster asset growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

69th percentile

29%

Faster revenue growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$10,299,309

Down $2,092,110 (-17%) from 2020

Net Assets

Up

$7,615,914

Up $147,651 (+2.0%) from 2020

Liabilities

Down

$2,683,395

Down $2,239,761 (-45%) from 2020

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin25th percentile

Revenue

Up

$11,230,476

Up $2,548,102 (+29%) from 2020

Expenses

Up

$11,087,644

Up $3,110,575 (+39%) from 2020

Net Income

Down

$142,832

Down $562,473 (-80%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2021

Assets$10,299,309
Liabilities$2,683,395
Net Assets$7,615,914
Open 2021 Filing

Operations Trend

Revenue Growth69th percentile

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

2021

Revenue$11,230,476
Expenses$11,087,644
Net Income$142,832
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 15, 2022
Return Version
2020v4.2
Gross Receipts
$11,242,522
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.

Charitable, scientific, and educational purposes

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,402,961$5,287,144▼ $115,817
Accounts Receivable$1,407,335$3,757,509▲ $2,350,174
Cash and Non-Interest-Bearing Accounts$5,218,927$683,047▼ $4,535,880
Pledges and Grants Receivable$222,669$245,077▲ $22,408
Investments in Publicly Traded Securities-$166,664-
Prepaid Expenses and Deferred Charges$46,722$88,013▲ $41,291
Savings and Temporary Cash Investments$43,021$43,072▲ $51
Inventories for Sale or Use$44,612$28,486▼ $16,126
Total Assets$12,391,419$10,299,309▼ $2,092,110
Other Assets Total$5,172$297▼ $4,875
Liabilities
Unsecured Notes Loans Payable$1,034,300$1,428,852▲ $394,552
Accounts Payable and Accrued Expenses$599,593$769,305▲ $169,712
Deferred Revenue$3,203,470$386,622▼ $2,816,848
Other Liabilities$85,793$98,616▲ $12,823
Total Liabilities$4,923,156$2,683,395▼ $2,239,761
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,869,329$7,305,953▲ $436,624
Net Assets With Donor Restrictions$598,934$309,961▼ $288,973
Total Net Assets Fund Balance$7,468,263$7,615,914▲ $147,651
Total Liabilities and Net Assets / Fund Balance$12,391,419$10,299,309▼ $2,092,110

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,724,095$524,900$5,248,995
Equipment$186,165$178,026$364,191
Other Land Buildings$169,811$143,765$313,576
Leasehold Improvements$207,073$13,482$220,555
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John LeongCEOFT$149,650$17,141$166,791
Janice PakCFOFT$135,834$30,069$165,903
Matt BauerCOOFT$135,834$19,859$155,693

Board Members and Trustees

NameTitle
Kaulana ParkPresident
Tyler TokiokaVice President
John NeffDirector
Julianna Rapu LeongDirector
Kathleen ThurstonDirector
Lance WilhelmDirector
Michael WilsonDirector
Rodney ChongDirector
Tiffany GarzaDirector
Tim JohnsDirector
Kim GennaulaSecretary
Bradley TotherowTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
J Kadowaki INCLeasehold Improvements For Ho'okupu Cent518 AHUI STREET, Honolulu, HI 96813$214,196
Revenue and Support

Revenue Composition

Contributions and Grants
$9,993,652
Program Service Revenue
$1,234,920
Investment Income
$-2,816
Other Revenue
$4,720
All Other Contributions
$2,092,340
Change in Net Assets
$142,832

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles1$34,020Fair Market Value
Other Non Cash Contri Table3$19,836Fair Market Value
Other Non Cash Contri Table1$10,000Fair Market Value
Total Noncash Contributions5$63,856-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,230,476
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$178,644
Total Revenue per Audited Statements
$11,409,120
Total Revenue per Form 990
$11,230,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,989,574
Other Expenses$2,098,070
Total Fundraising Expense$191,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,324,237$1,071,424$12,560$8,408,221
Current Officers, Directors, Trustees, and Key Employees$93,416$324,681$143,208$561,305
Occupancy$274,196$124,272$14,582$413,050
Fees for Services Other$168,650$171,198$11,748$351,596
Depreciation Depletion$275,683$4,792$252$280,727
Travel$176,840$4,349-$181,189
Insurance$34,357$26,658$37$61,052
Other Employee Benefits$7,585$12,362$101$20,048
Other Expenses$9,359$630$19$9,989
All Other Expenses$2,501$2,998-$5,499
Advertising$372$2,833-$3,205
Total Functional Expenses$9,070,007$1,826,564$191,073$11,087,644

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,261,469
Expenses per Audited Statements$11,087,644
Total Expenses per Form 990$11,087,644
Expenses Not Reported on Form 990$173,825
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Officer/director With a Family Relationship With Another Officer/directorPayment 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.No$239,708
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$98,616
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Julianna rapu leong (director) and john leong (ceo) 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 vp of accounting 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.”

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.”

Filing and Contact Details

Filer

Filer Name
Kupu
EIN
51-0652665
Phone
8087351221
Address
677 ALA MOANA BOULEVARD NO 1200, HONOLULU, HI 96813
Doing Business As
Hawaii Youth Conservation Corps

Signing Officer

Name
John Leong
Title
CEO
Phone
8087351221
Signed
2022-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Leong
Formed
2007
Legal Domicile
Hi
Voting Board Members
12
Independent Board Members
11
Employees
567
Volunteers
5,252

Preparer

Firm
Verity Cpas
Address
1164 BISHOP SUITE 1001, HONOLULU, HI 96813
Preparer
Dustin Verity
Phone
8085465026
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and is classified as an organization that is not a private foundation as defined in section 509(a) of the internal revenue code. The organization is also exempt from state income taxes inder section 235 of the hawaii revised statutes. In evaluating a tax position for the recognition, the organization evaluates whether it is more-likely-than-not that a tax position will be sustained upon examination, including resolutions of related appeals or litigation proccesses, 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 files information returns in the united states (u.s.) federal jurisdiction. The organization's evaluation of tax positions was performed for the fiscal years september 30, 2019 through 2021, for the u.s. Federal jurisdiction, the tax years which remain subject to examination by the internal revenue service as of september 30, 2021. 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, 2021, 2020 & 2019.”

Raw XML AppendixShowing 400 of 646 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/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12CEO
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IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0KUPU 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 FOCUSES INCLUDE CONSERVATION, RENEWABLE ENERGY, SUSTAINABLE AGRICULTURE, CULINARY TRAINING, AND HAWAIIAN CULTURAL CONSERVATION AND AGRICULTURE ACTIVITIES.
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IRS990/OtherExpensesGrp/FundraisingAmt14148
IRS990/OtherExpensesGrp/FundraisingAmt219
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IRS990/OtherExpensesGrp/ProgramServicesAmt2188025
IRS990/OtherExpensesGrp/ProgramServicesAmt39359
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IRS990/OtherExpensesGrp/TotalAmt2193282
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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,299,309
Liabilities
$2,683,395
Net assets
$7,615,914
Revenue
$11,230,476
Expenses
$11,087,644
Net income
$142,832
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
2021Detailed filing. Detailed filing data is available for this year.$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