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.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$396K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $336K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$396K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 7.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4.9M
40% of total assets
Looks good: liabilities are 40% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.7M
Spent
$8.0M
To programs
79%
Net assets
$7.5M
By yearFY2020–FY2025
Revenue
$8.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$8.7M
FY2021$11.2M
FY2022$11.7M
FY2023$11.9M
FY2024$16.3M
FY2025$17.1M
Expenses
$8.0M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$8.0M
FY2021$11.1M
FY2022$11.5M
FY2023$13.0M
FY2024$17.2M
FY2025$18.1M
Net assets
$7.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$7.5M
FY2021$7.6M
FY2022$7.7M
FY2023$6.7M
FY2024$5.8M
FY2025$4.8M

From the FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $6.3M Management & general 18% · $1.5M Fundraising 3% · $240K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $396K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$164,500Pt VII · Sec A
$115,615Pt VII · Sec A
$115,615Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director/Former President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director/Former President
$0Pt VII · Sec A

John Leong’s $204K as CEO is at the 30th percentile of top reported officer pay among 189 $10–100M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
John Leong$203,808$180,985$172,335$158,509$149,650$164,500
Matt Bauer$181,981$175,375$159,317$161,760$135,834$115,615
Janice Pak$176,981$180,336$154,317$155,560$135,834$115,615
James Riley$156,985$140,400$130,800$137,692——
Darcie Yukimura$156,923$146,096————
See Wai Wan——$102,935———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports charitable, scientific, and educational initiatives.

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Provided by the organization

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1 program · $6.3M · in their own filed words · FY2019
01

Kupu 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.

$6.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$8K
Grants paid · 11 grants · $318K · 2024–2024
University of GuamFY2024$51,284
Hui Malama I Ke Ala UliliHI · FY2024$39,232
Hi'ipaka LLCHI · FY2024$37,780
Molokai Land TrustHI · FY2024$36,482
Malama Learning CenterHI · FY2024$10,089
KauluakalanaHI · FY2024$9,614
Holani Hana INCHI · FY2024$6,585

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$8.7M
Ln 12
Gifts and grantsLn 1h$7.6M
Fees for servicesLn 2g$1.1M
Other incomeLn 4–11$4K
Money outPt IX
$8.0M
Ln 25
Programscol B$6.3M
Managementcol C$1.5M
Fundraisingcol D$240K
Owns and owesPt X
$7.5M
net assets · Ln 32
Cash and savingsLn 1–2$5.3M
Total assetsLn 16$12.4M
LiabilitiesLn 26$4.9M
PeoplePt VI, VII
15
listed · VII A
PaidVII A3
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.6M
Government grantsLn 1e$4.1M
Noncash giftsLn 1g$155K
Fundraising eventsLn 1c$86
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$981
Other incomeLn 4–11$4K
Gains on assetsLn 7−$7K
Total revenueLn 12$8.7M
Assets in detailPt X, end of year
CashLn 1$5.2M
SavingsLn 2$43K
Cash and savings togetherLn 1–2$5.3M
Land, buildings, equipmentLn 10c$5.4M
Other assetsLn 15$5K
Total assetsLn 16$12.4M
LiabilitiesLn 26$4.9M
Net assetsLn 32$7.5M
OperationsPt I, VI
EmployeesI 5480
VolunteersI 621,705
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.6M$5.3M
Land, buildings, equipmentLn 10c$5.5M$5.4M
Total assetsLn 16$8.3M$12.4M
LiabilitiesLn 26$1.5M$4.9M
Net assetsLn 32$6.8M$7.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$526K$81K$301K$144K
Other salaries and wagesLn 7$5.7M$4.9M$713K$63K
Other employee benefitsLn 9$25K$3K$22K$59
Other fees for servicesLn 11g$324K$182K$125K$17K
Advertising and promotionLn 12$14K$14K
OccupancyLn 16$319K$130K$184K$5K
TravelLn 17$75K$61K$14K
Depreciation, depletion and amortizationLn 22$285K$278K$7K$356
InsuranceLn 23$58K$36K$22K$14
Other expenses (24a–d)Ln 24$609K$531K$68K$9K
All other expensesLn 24e$17K$16K$433$975
Total functional expensesLn 25$8.0M$6.3M$1.5M$240K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $17.1M$18.1M−$1.0M$4.8M 990 PDF
FY2024 $16.3M$17.2M−$903K$5.8M 990 PDF
FY2023 $11.9M$13.0M−$1.1M$6.7M 990 PDF
FY2022 $11.7M$11.5M$167K$7.7M 990 PDF
FY2021 $11.2M$11.1M$143K$7.6M 990 PDF
FY2020 Viewing $8.7M$8.0M$705K$7.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $8,682,374 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,745,758$7,563,103
I-9 Program service revenuePrior year $826,670$1,115,395
I-10 Investment incomePrior year $1,504−$6,208
I-11 Other revenuePrior year $8,296$10,084
I-12 Total revenuePrior year $9,582,228$8,682,374
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,965,961$6,274,875
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,481,578$1,702,194
I-18 Total expensesPrior year $7,447,539$7,977,069
I-19 Revenue less expensesPrior year $2,134,689$705,305
Part VI · Governance 11 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $8,682,374 across 11 lines filed
VIII-1c Fundraising events$86
VIII-1e Government grants$4,066,065
VIII-1f All other contributions, gifts and grants$3,496,952
VIII-1g Noncash contributions (included above)$155,292
VIII-1h Total contributions, gifts and grants$7,563,103
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,115,395$1,115,395
VIII-3 Investment incomeExcluded from tax $981$981
VIII-7 Net gain or loss on sales of assetsRelated to mission −$7,189−$7,189
VIII-8 Net income from fundraising eventsExcluded from tax $6,194$6,194
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,890$3,890
VIII-12 Total revenueRelated to mission $1,112,096 · Unrelated business $0 · Excluded from tax $7,175$8,682,374
Part IX · Statement of functional expenses $7,977,069 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $80,736 · Management $301,172 · Fundraising $144,492$526,400
IX-7 Other salaries and wagesPrograms $4,948,374 · Management $712,559 · Fundraising $62,980$5,723,913
IX-9 Other employee benefitsPrograms $2,818 · Management $21,685 · Fundraising $59$24,562
IX-11g Other fees for servicesPrograms $182,241 · Management $125,012 · Fundraising $16,958$324,211
IX-12 Advertising and promotionManagement $14,197$14,197
IX-16 OccupancyPrograms $129,530 · Management $184,473 · Fundraising $5,044$319,047
IX-17 TravelPrograms $60,878 · Management $14,146$75,024
IX-22 Depreciation, depletion and amortizationPrograms $278,396 · Management $6,731 · Fundraising $356$285,483
IX-23 InsurancePrograms $36,117 · Management $21,817 · Fundraising $14$57,948
IX-24 Other expenses (24a–d)Programs $531,458 · Management $68,055 · Fundraising $9,310$608,823
IX-24e All other expensesPrograms $16,053 · Management $433 · Fundraising $975$17,461
IX-25 Total functional expensesPrograms $6,266,601 · Management $1,470,280 · Fundraising $240,188$7,977,069
Part X · Balance sheet $12,391,419 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $1,539,190$5,218,927
X-2 Savings and temporary cash investmentsStart of year $42,539$43,021
X-3 Pledges and grants receivableStart of year $233,358$222,669
X-4 Accounts receivableStart of year $952,247$1,407,335
X-8 Inventories for sale or useStart of year $17,355$44,612
X-9 Prepaid expenses and deferred chargesStart of year $39,942$46,722
X-10c Land, buildings and equipment, netStart of year $5,455,079$5,402,961
X-15 Other assetsStart of year $5,172$5,172
X-16 Total assetsStart of year $8,284,882$12,391,419
X-17 Accounts payable and accrued expensesStart of year $477,664$599,593
X-19 Deferred revenueStart of year $933,675$3,203,470
X-24 Unsecured notes and loans payable$1,034,300
X-25 Other liabilitiesStart of year $110,585$85,793
X-26 Total liabilitiesStart of year $1,521,924$4,923,156
X-27 Net assets without donor restrictionsStart of year $6,519,733$6,869,329
X-28 Net assets with donor restrictionsStart of year $243,225$598,934
X-32 Total net assets or fund balancesStart of year $6,762,958$7,468,263
X-33 Total liabilities and net assetsStart of year $8,284,882$12,391,419
Part XI · Reconciliation of net assets $7,468,263 net assets at year end
XI-1 Total revenue$8,682,374
XI-2 Total expenses$7,977,069
XI-3 Revenue less expenses$705,305
XI-4 Net assets at start of year$6,762,958
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,468,263

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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