Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $11,074,665

• 1f · All other contributions, gifts and grants

  $3,572,838

• 1g · Noncash contributions included above

  $8,173

• 2a · Program service revenue: PROGRAM SERVICE FEES

  total $2,380,056 · related or exempt $2,380,056

• 3 · Investment income

  total $19,670 · excluded $19,670

• 7a · Gross sales of assets other than inventory

  securities $1,378,527 · other assets $1,000

• 7b · Less cost or other basis and sales expenses

  securities $1,358,972 · other assets $0

• 7c · Gain or loss

  securities $19,555 · other assets $1,000

• 7d · Net gain or loss

  total $20,555 · related or exempt $1,000 · excluded $19,555

• 11a · Other revenue: REBATES

  total $7,542 · related or exempt $7,542

• 11b · Other revenue: SPECIAL EVENT INCOME

  total $1,070 · related or exempt $1,070

• 11c · Other revenue: MISCELLANEOUS REVENUE

  total $893 · related or exempt $893

• 11e · Other revenue, total

  $9,505

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $321,312 · program services $321,312

• 5 · Compensation of officers, directors and key employees

  total $702,012 · program services $65,309 · management and general $485,547 · fundraising $151,156

• 7 · Other salaries and wages

  total $13,585,447 · program services $10,973,685 · management and general $2,181,280 · fundraising $430,482

• 9 · Other employee benefits

  total $109,903 · program services $41,383 · management and general $58,902 · fundraising $9,618

• 11g · Fees: other

  total $707,421 · program services $447,634 · management and general $207,958 · fundraising $51,829

• 12 · Advertising and promotion

  total $10,892 · management and general $8,681 · fundraising $2,211

• 16 · Occupancy

  total $604,421 · program services $399,613 · management and general $173,284 · fundraising $31,524

• 17 · Travel

  total $113,544 · program services $113,544

• 20 · Interest

  total $770 · management and general $770

• 22 · Depreciation, depletion and amortization

  total $330,546 · program services $287,458 · management and general $43,088

• 23 · Insurance

  total $131,460 · program services $103,040 · management and general $28,174 · fundraising $246

• 24a · Other expenses: OTHER FEES

  total $435,428 · program services $361,248 · management and general $58,925 · fundraising $15,255

• 24b · Other expenses: COGS

  total $424,949 · program services $424,857 · management and general $92

• 24c · Other expenses: SUPPLIES AND EQUIPMENT

  total $291,911 · program services $170,859 · management and general $105,020 · fundraising $16,032

• 24d · Other expenses: RECRUITING

  total $91,653 · program services $89,772 · management and general $1,881

• 24e · All other expenses

  total $248,616 · program services $216,375 · management and general $28,775 · fundraising $3,466

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $600,871 · end of year $600,748

• 2 · Savings and temporary cash investments

  beginning of year $295,781 · end of year $363,783

• 3 · Pledges and grants receivable

  beginning of year $962,809 · end of year $2,051,554

• 4 · Accounts receivable

  beginning of year $2,400,721 · end of year $1,646,003

• 8 · Inventories for sale or use

  beginning of year $52,125 · end of year $12,636

• 9 · Prepaid expenses and deferred charges

  beginning of year $191,802 · end of year $154,548

• 10a · Land, buildings and equipment: cost or other basis

  $6,463,064

• 10b · Land, buildings and equipment: accumulated depreciation

  $2,035,202

• 10c · Land, buildings and equipment, net

  beginning of year $4,516,558 · end of year $4,427,862

• 11 · Investments: publicly traded securities

  beginning of year $568,850 · end of year $1,019,079

• 15 · Other assets

  beginning of year $37,963 · end of year $1,458,610

• 17 · Accounts payable and accrued expenses

  beginning of year $1,066,495 · end of year $1,549,510

• 18 · Grants payable

  beginning of year $589,183 · end of year $967,591

• 19 · Deferred revenue

  beginning of year $2,133,193 · end of year $1,403,705

• 24 · Unsecured notes and loans payable

  end of year $1,500,000

• 25 · Other liabilities

  beginning of year $0 · end of year $1,466,587

• 27 · Net assets without donor restrictions

  beginning of year $5,611,010 · end of year $4,729,235

• 28 · Net assets with donor restrictions

  beginning of year $227,599 · end of year $118,195

The filer's explanations (Part III)

PART II, COMPENSATION FROM REPORTABLE ORGANIZATION

PART II, COMPENSATION FROM REPORTABLE ORGANIZATION KUPU HAS A COEMPLOYMENT ARRANGEMENT WITH ALTRES, WHO IS AN OUTSOURCED HR/PAYROLL PROVIDER AND THE EMPLOYER OF RECORD. W2 ISSUED BY ALTRES COMPROMISED OF $203,808 OF COMPENSATION PAID FOR BY KUPU FOR SERVICES RELATED ORGANIZATION FOR SERVICES PERFORMED FOR THAT ORGANIZATION. TO CEO JOHN LEONG REPORTS TOTAL BASE COMPENSATION OF $266,808 WHICH IS PERFORMED IN THE ROLE OF CEO AND $63,000 OF COMPENSATION PAID FOR BY A RELATED ORGANIZATION FOR SERVICES PERFORMED FOR THAT ORGANIZATION.