2015-05-15T11:20:12-05:00 2014-06-30 331005644 GOODSELL & COMPANY INC CPA'S 3143 4TH AVENUE SAN DIEGO CA 92103 990 2013-07-01 953407246 WAHUPA EDUCATIONAL ENTERPRISES INC WAHU 6192974471 3960 PARK BLVD SUITE D SAN DIEGO CA 921033506 MARTHA MARQUEZ-METCALF TREASURER 6192974471 2015-05-15 1 KRYSTYNA S HOLC CPA P00235793 6192384343 2013 2016-03-07 17:11:31Z MARTHA MARQUEZ-METCALF 3960 PARK BLVD SUITE D SAN DIEGO CA 921033506 1472455 0 1 X JORTIZ@WAHUPA.ORG X 1979 CA TO PROVIDE COUNSELING TO INDIVIDUALS FROM MINORITY OR ECONOMICALLY DISADVANTAGED AREAS. 5 5 45 0 4 0 1389397 1472451 0 0 6 4 0 0 1389403 1472455 0 0 0 0 1069008 1115102 0 0 0 327998 370794 1397006 1485896 -7603 -13441 92507 108054 149247 178235 -56740 -70181 X THE PRIMARY EXEMPT PURPOSE OF WAHUPA EDUCATIONAL ENTERPRISES, INC. IS TO PROVIDE SERVICES IN THE AREA OF EDUCATIONAL ADVISEMENT AND COUNSELING TO INDIVIDUALS FROM MINORITY OR ECONOMICALLY DISADVANTAGED AREAS. 0 0 541807 530102 EDUCATIONAL TALENT SEARCH PROJECT - THIS PROJECT TARGETS HIGH SCHOOL STUDENTS FROM ECONOMICALLY DISADVANTAGED AREAS WHO DEMONSTRATE THE ABILITY AND DESIRE TO PURSUE A POST-SECONDARY EDUCATION. COUNSELING AND FOLLOW-UP IS OFFERED TO STUDENTS WHO MAY OTHERWISE BELIEVE SUCH A GOAL IS UNATTAINABLE BECAUSE OF ECONOMIC AND SOCIAL FACTORS. THE PROJECT SERVES APPROXIMATELY 1,476 PARTICIPANTS IN THE SAN DIEGO COUNTY AREA. 360404 359642 UPWARD BOUND PROJECT - THIS PROJECT SERVICES ADOLESCENTS FROM ECONOMICALLY DISADVANTAGED AREAS WITH AN INTENSIVE TUTORING AND MONITORING PROGRAM FOR PARTICIPANTS WHO WISH TO PURSUE A POST-SECONDARY EDUCATION. THE PARTICIPANTS START IN THE NINTH OR TENTH GRADE AND ARE MONITORED FROM THE TIME THEY BEGIN THE PROGRAM THROUGH THE FIFTH YEAR FOLLOWING GRADUATION FROM HIGH SCHOOL. PARTICIPANTS ATTEND WEEKEND CLASSES AND A FIVE TO SIX WEEK SUMMER RESIDENTIAL PROGRAM AT A UNIVERSITY CAMPUS FOR WHICH THEY RECEIVE HIGH SCHOOL CREDIT. THE PROJECT SERVES APPROXIMATELY 86 PARTICIPANTS FROM THE SAN DIEGO COUNTY AREA. 323976 321662 EDUCATIONAL OPPORTUNITY CENTER - THIS PROJECT SERVES INDIVIDUALS FROM ECONOMICALLY DISADVANTAGED AREAS WHO FAILED TO PURSUE A POST-SECONDARY EDUCATION BUT HAVE THE DESIRE AND POTENTIAL TO RE-ENTER AND COMPLETE A POST-SECONDARY PROGRAM OF EDUCATION OR TRAINING. INFORMATION REGARDING FINANCIAL AND ACADEMIC ASSISTANCE AND ASSISTANCE IN APPLYING FOR ADMISSION IS PROVIDED TO QUALIFIED PARTICIPANTS. THE PROJECT SERVICES APPROXIMATELY 1,074 PARTICIPANTS IN THE SAN DIEGO COUNTY AREA. 258885 250828 UPWARD BOUND LINCOLN PROJECT - THIS PROJECT SERVICES ADOLESCENTS FROM ECONOMICALLY DISADVANTAGED AREAS WITH AN INTENSIVE TUTORING AND MONITORING PROGRAM FOR PARTICIPANTS WHO WISH TO PURSUE A POST-SECONDARDY EDUCATION. THE PARTICIPANTS START IN THE NINTH OR TENTH GRADE AND ARE MONITORED FROM THE TIME THEY BEGIN THE PROGRAM THROUGH THE FIFTH YEAR FOLLOWING GRADUATION FROM HIGH SCHOOL. PARTICIPANTS ATTEND WEEKEND CLASSES AND A FIVE TO SIX WEEK SUMMER RESIDENTIAL PROGRAM AT A UNIVERSITY CAMPUS FOR WHICH THEY RECEIVE HIGH SCHOOL CREDIT. THE PROJECT SERVES APPROXIMATELY 64 PARTICIPANTS FROM THE SAN DIEGO COUNTY AREA. 258885 250828 1485072 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 45 1 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JUDITH ORTIZ 6192974471 3960 PARK BLVD SUITE D SAN DIEGO CA 921033506 ROBERT METCALF PRESIDENT 0.00 X X 0 0 0 JUDITH ORTIZ EXECUTIVE DIRECTOR 38.00 X X 55250 0 0 MARTHA MARQUEZ-METCALF TREASURER 0.00 X X 0 0 0 ENRIQUETA CHAVEZ VICE PRESIDENT 0.00 X 0 0 0 JIM PAULEY MEMBER 0.00 X 0 0 0 KEVIN HO MEMBER 0.00 X 0 0 0 PATRICIA FITZMORRIS MEMBER 0.00 X 0 0 0 55250 0 0 0 0 0 0 0 1462234 10217 1472451 4 4 1472455 0 4 0 X 55250 55250 884813 884813 98323 98323 76716 76716 12000 12000 20766 20766 46132 46132 24174 23825 349 7460 7460 RESIDENTIAL PROGRAM 90924 90924 PARTICIPANT ACTIVITIES 44796 44796 PENSION PLAN EXPENSE 34186 34186 WORKERS COMP INSURANCE 15765 15765 74591 74116 475 1485896 1485072 824 0 4591 11121 13005 18391 73261 74630 1650 3912 92507 108054 77232 97064 72015 81171 149247 178235 X -56740 -70181 -56740 -70181 92507 108054 -13441 0 X X 0 1 X 1 1 1 X 1228861 1273353 1232583 1389332 1472451 6596580 1228861 1273353 1232583 1389332 1472451 6596580 6596580 77 11 7 6 4 105 6596685 1.00000 1.00000 X 0 PENSION PLAN CONTRIBUTION PAYABLE 11503 ACCRUED PAYROLL & PAYROLL TAXES 69668 81171 1472455 0 1472455 0 1472455 1485896 0 1485896 0 1485896 FORM 990, PART VI, SECTION A, LINE 2 LINE 2 EXPLANATION - ROBERT METCALF AND MARTHA MARQUEZ-METCALF ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11 LINE 11A EXPLANATION - EACH BOARD MEMBER WILL REVIEW THE RETURN FOR CONTENT AND ACCURACY. FORM 990, PART VI, SECTION B, LINE 12C THE AGENCY HAS FOLLOWED A PROCESS OF ANNUALLY REVIEWING THE CONFLICT OF INTEREST POLICY AND ITS PRACTICAL IMPLICATIONS AS PART OF AN ANNUAL RETRAINING IN THE EMPLOYEE MANUAL AND FEDERAL REGULATIONS FOR EACH GRANT PROJECT'S STAFF, EITHER AT STAFF MEETINGS OR AT TRAINING RETREATS. UNTIL 2009 ALL EMPLOYEES WERE ASKED ORALLY WHETHER THEY HAD DEVELOPED ANY INTERESTS OUTSIDE THE AGENCY AND WERE UNSURE AS TO WHETHER THEY MIGHT RAISE A POSSIBILITY OF CONFLICT OF INTEREST, AND ASKED TO DISCLOSE AND DISCUSS ANY SUCH INTERESTS WITH THEIR IMMEDIATE SUPERVISORS. THE BOARD OF DIRECTORS DISCUSSED THE ISSUE PERIODICALLY EACH YEAR WITH A FOCUS ON THE KINDS OF CONFLICTS THAT MOST OFTEN COULD ARISE FOR BOARD MEMBERS, BUT ALSO WITH RESPECT TO THE PROCEDURES FOLLOWED BY STAFF SUPERVISORS IN WATCHING FOR SIGNS OF CONFLICT OF INTEREST AMONG PROJECT DIRECTORS OR STAFF WORKERS. WRITTEN DECLARATIONS OF ANNUAL DISCLOSURE: IN 2009, IN ORDER TO HAVE BETTER DOCUMENTATION OF THIS MONITORING PROCESS, THE MEMBERS OF THE BOARD AND THE CHIEF MANAGEMENT OFFICER FILLED OUT WRITTEN DECLARATIONS, INCLUDING BUT NOT LIMITED TO THE SPECIFIC CONFLICT OF INTEREST SITUATIONS THAT WERE LISTED IN THE REVISED POLICY. THE BOARD ALSO DECIDED THAT THE WRITTEN DECLARATION WOULD BE REQUIRED OF PROJECT DIRECTORS OF THE INDIVIDUAL GRANT PROJECTS STARTING IN 2010. ANNUAL DISCLOSURES: THE CONFLICT OF INTEREST POLICY IN THE EMPLOYMENT MANUAL WAS SUPPLEMENTED WITH A REQUIREMENT (AS A CONDITION OF EMPLOYMENT) THAT ALL FULL-TIME, PROFESSIONAL STAFF MUST DISCLOSE TO THEIR IMMEDIATE SUPERVISORS THEIR PLANS TO ENTER INTO ANY EMPLOYMENT OR CONTRACT FOR THEIR SERVICES OUTSIDE WAHUPA PRIOR TO ENTERING INTO ANY SUCH AGREEMENTS. HOWEVER, AS NOTED ABOVE, THE AGENCY NOW REQUIRES AN ACTUAL WRITTEN DECLARATION ANNUALLY OF ALL PRIMARY SUPERVISORY PERSONNEL AND OF THE BOARD MEMBERS SO THAT AN ANNUAL WRITTEN DISCLOSURE IS DOCUMENTED. FORM 990, PART VI, SECTION B, LINE 15 FOR THE MOST RECENT HIRING OF THE DIRECTOR OF TRIO PROGRAMS (THE TOP MANAGEMENT OFFICIAL) THE MANAGEMENT CONSULTED WITH INDEPENDENT UNIVERSITY ADMINISTRATORS, NON-PROFIT ADMINISTRATORS, AND AN EXTERNAL EVALUATOR WHO DID EXTENSIVE TRAINING AND EXTERNAL EVALUATIONS FOR TRIO OUTREACH PROGRAMS. MANAGEMENT ALSO FOUND INDIVIDUAL DIRECTORS OF TRIO PROGRAMS AND OTHER OUTREACH PROGRAMS WHO WERE WILLING TO DISCLOSE SALARY LEVELS BOTH FOR PROJECT DIRECTORS OF INDIVIDUAL TRIO GRANT PROGRAMS AND DIRECTORS WITH RESPONSIBILITY FOR SEVERAL GRANT PROGRAMS, AS IS THE CASE WITH OUR DIRECTOR OF TRIO PROGRAMS. THE RESULTS INDICATED THAT THE COMPENSATION FOR THE DIRECTOR OF TRIO PROGRAMS IS EXTREMELY LOW, AS COMPARED WITH NON-PROFITS, BUT ESPECIALLY COMPARED WITH TRIO DIRECTORS WHO WORK FOR COMMUNITY COLLEGES AND UNIVERSITIES. FOR THE MOST RECENT HIRING OF KEY EMPLOYEES THE MANAGEMENT CONSULTED WITH INDEPENDENT UNIVERSITY ADMINISTRATORS AND NON-PROFIT ADMINISTRATORS TO CONDUCT EXTERNAL EVALUATIONS FOR TRIO OUTREACH PROGRAMS. MANAGEMENT ALSO FOUND INDIVIDUAL PROJECT DIRECTORS OF TRIO PROGRAMS AND OTHER OUTREACH PROGRAMS WHO WERE WILLING TO DISCLOSE SALARY LEVELS BOTH FOR PROJECT DIRECTORS OF INDIVIDUAL TRIO GRANT PROGRAMS AND DIRECTORS WITH RESPONSIBILITY FOR SEVERAL GRANT PROGRAMS. THE RESULTS INDICATED THAT THE COMPENSATION FOR THE PROJECT DIRECTOR IS EXTREMELY LOW, AS COMPARED WITH NON-PROFITS, BUT ESPECIALLY COMPARED WITH PROJECT DIRECTORS WHO WORK FOR COMMUNITY COLLEGES AND UNIVERSITIES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE ON THE CALIFORNIA ATTORNEY GENERAL WEBSITE; OAG.CA.GOV; AND DOCUMENTS ARE MADE AVAILABLE UPON REQUEST OF AN INTERESTED PARTY. FORM 990, PART IX, LINE 24E STAFF TRAINING & MEETINGS: PROGRAM SERVICE EXPENSES 15,206. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,206. TELEPHONE & INTERNET: PROGRAM SERVICE EXPENSES 13,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,411. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 10,742. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,742. TESTING MATERIALS: PROGRAM SERVICE EXPENSES 8,698. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,698. EVALUATIONS: PROGRAM SERVICE EXPENSES 7,114. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,114. LEGAL & PROFESSIONAL: PROGRAM SERVICE EXPENSES 5,945. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,945. COPYING & PRINTING: PROGRAM SERVICE EXPENSES 5,443. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,443. ALUMNI TRACKING ACTIVITIES: PROGRAM SERVICE EXPENSES 4,221. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,221. GOVERNMENT FEES: PROGRAM SERVICE EXPENSES 1,463. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,463. INSTRUCTION/REFERENCE SUPPLIES: PROGRAM SERVICE EXPENSES 999. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 999. POSTAGE: PROGRAM SERVICE EXPENSES 874. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 874. MEETINGS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 212. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 212. STAFF ACTIVITIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 166. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 166. BOARD ACTIVITIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 61. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61. PROPOSAL COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36. FORM 990, PART XII, LINE 2C: LINE 2C EXPLANATION THE PROCESS FOR OVERSIGHT OF THE AUDIT OF THE ENTITY'S FINANCIAL STATEMENTS IS CONSISTENT WITH PRIOR YEARS.