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KUPU

EIN 51-0652665 HONOLULU, HI

Revenue 2024
$17,077,289
Expenses 2024
$18,110,285

Program services were 77.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
O50
Classification
1000
Street
55 MERCHANT ST STE 3100

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • TIMOTHY JOHNS

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • BRADLEY TOTHEROW

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • KATHLEEN MORIMOTO

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • DANI AIU

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • ROB NELSON

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • JULIANNA RAPU LEONG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • LANCE WILHELM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • RODNEY CHONG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • TIFFANY GARZA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • ASHLEY TAKITANI LEAHEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • ISAAC OKITA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • CALVERT CHIPCHASE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • RUDY TAMAYO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • TYLER TOKIOKA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • JOHN LEONG

    CEO

    Total calculated
    $290,068
    From this org
    $203,808
    From related orgs
    $63,000
    Other
    $23,260
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,808 + $63,000 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $17,768 + $5,492 related
    Filer's total
    $221,576 + $68,492 related
  • JANICE PAK

    CFO

    Total calculated
    $207,855
    From this org
    $176,981
    From related orgs
    $0
    Other
    $30,874
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $176,981
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $30,874
    Filer's total
    $207,855
  • MATT BAUER

    COO

    Total calculated
    $204,089
    From this org
    $181,981
    From related orgs
    $0
    Other
    $22,108
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,981
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $22,108
    Filer's total
    $204,089
  • JAMES RILEY

    VP OF EXTERNAL AFFAIRS

    Total calculated
    $171,047
    From this org
    $156,985
    From related orgs
    $0
    Other
    $14,062
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,985
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $14,062
    Filer's total
    $171,047
  • DARCIE YUKIMURA

    VP OF PHILANTHROPY

    Total calculated
    $186,705
    From this org
    $156,923
    From related orgs
    $0
    Other
    $29,782
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,923
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $29,782
    Filer's total
    $186,705

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $17,077,289
    Expenses
    $18,110,285
    Contributions
    $14,647,503
    Grants paid
    $321,312
  • 2023
    Revenue
    $16,345,971
    Expenses
    $17,248,739
    Contributions
    $14,337,572
    Grants paid
    $0
  • 2022
    Revenue
    $11,900,760
    Expenses
    $12,994,377
    Contributions
    $10,235,110
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

  • 2024 EXPAND TREE CANOPIES, EDUCATE COMMUNITIES, AND DEVELOP LEADERS.

  • 2024 BUILD LOCAL WORKFORCE CAPACITY THROUGH ON-THE-JOB TRAINING WITH CURRENT WATERSHED RESTORATION EFFORTS IN THE UGUM WATERSHED IN SOUTHERN GUAM.

  • 2024 DEVELOPMENT AND PLANTING OF A 100-ACRE COMMUNITY REGENERATIVE BREADFRUIT AGROFOREST ON FORMER PLANTATION LAND.

  • 2024 REPLANT AND PROTECT NATIVE FORESTS, TREES AND SHRUBS, IN WAIMEA VALLEY OAHU.

  • 2024 REFORESTATION OF AN UPPER WATERSHED TO PROTECT CRITICAL HABITATS, WATER QUALITY, AND NEARSHORE MARINE ECOSYSTEMS.

  • 2024 ECOSYSTEM RESTORATION, COMMUNITY ENVIRONMENTAL EDUCATION, AND YOUTH CONSERVATION STEWARDSHIP TRAINING IN KALIHI.

  • 2024 TO BUILD CAPACITY FOR RESIDENTIAL LANDSCAPE ASSISTANCE, AND INCREASE NATIVE TREE CANOPY ON MAUI.

  • 2024 DRYLAND FOREST ECOSYSTEM RESTORATION AND STRATEGIC PLANT SPECIES OUTPLANTING AT PUUWAAWAA.

  • 2024 URBAN TREE CANOPY EXPANSION AND COMMUNITY ENVIRONMENTAL HEALTH IMPROVEMENTS IN LEEWARD OAHU.

  • 2024 REFORESTATION OF 200 TREES, COMMUNITY STEWARDSHIP PROGRAMS, AND YOUTH ENVIRONMENTAL LEADERSHIP TRAINING IN KAILUA, OAHU.

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.