2013-02-15T11:41:13-06:00 2012-06-30 331005644 GOODSELL & COMPANY INC CPA'S 3143 4TH AVENUE SAN DIEGO CA 92103 990 2011-07-01 953407246 WAHUPA EDUCATIONAL ENTERPRISES INC WAHU 6192974471 3960 PARK BLVD SUITE D SAN DIEGO CA 921033506 MARTHA MARQUEZ-METCALF 6192974471 2013-02-15 1 KRYSTYNA S HOLC CPA P00235793 6192384343 2011 2016-03-07 17:11:31Z MARTHA MARQUEZ-METCALF 3960 PARK BLVD SUITE D SAN DIEGO CA 921033506 1232590 0 1 X JORTIZ@WAHUPA.ORG X 1979 CA TO PROVIDE COUNSELING TO INDIVIDUALS FROM MINORITY OR ECONOMICALLY DISADVANTAGED AREAS. 5 5 36 0 7 0 1273353 1232583 0 0 11 7 0 0 1273364 1232590 0 0 0 0 944406 1000214 0 0 0 352233 256864 1296639 1257078 -23275 -24488 66932 71167 91581 120304 -24649 -49137 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 599130 577912 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 1,651 PARTICIPANTS IN THE SAN DIEGO COUNTY AREA. 341708 343010 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 73 PARTICIPANATS FROM THE SAN DIEGO COUNTY AREA. 313416 311561 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 1,114 PARTICIPANTS IN THE SAN DIEGO COUNTY AREA. 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 2,366 PARTICIPANTS IN THE SAN DIEGO COUNTY AREA. 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 1,210 PARTICIPANTS IN THE SAN DIEGO COUNTY AREA. 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 66 PARTICIPANTS FROM THE SAN DIEGO COUNTY AREA. 1254254 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 0 1 0 0 36 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 0 1 0 CA X JUDITH ORTIZ 6192974471 3960 PARK BLVD SUITE D SAN DIEGO CA 921033506 JUDITH ORTIZ 38.00 X 65000 0 0 ROBERT METCALF 0.00 X 0 0 0 JIM PAULEY 0.00 X 0 0 0 ENRIQUETA CHAVEZ 0.00 X 0 0 0 CHRISTOPHER OLSEN 0.00 X 0 0 0 PATRICIA FITZMORRIS 0.00 X 0 0 0 MARTHA MARQUEZ-METCALF 0.00 X 0 0 0 65000 0 0 0 0 0 0 0 1232483 100 1232583 7 7 1232590 0 7 0 813901 813901 30024 30024 91621 91621 64668 64668 21519 21519 21922 21746 176 32242 32242 16649 16649 7365 7365 RESIDENTIAL PROGRAM 73827 73827 PARTICIPANT ACTIVITIES 21824 21824 STAFF TRAINING & MEETIN 12679 12679 SUBCONTRACTED SERVICES 10331 10331 38506 35858 2648 1257078 1254254 2824 0 2201 5947 15348 13000 47733 50570 1650 1650 66932 71167 19796 40032 71785 80272 91581 120304 X -24649 -49137 -24649 -49137 66932 71167 -24488 0 X X 0 0 0 X 1244458 1241484 1228861 1273353 1232583 6220739 1244458 1241484 1228861 1273353 1232583 6220739 6220739 250 113 77 11 7 458 6221197 0.99990 1.00000 X 0 PENSION PLAN CONTRIBUTION PAYABLE 23582 ACCRUED PAYROLL & PAYROLL TAXES 24063 OTHER ACCRUED EXPENSES 32627 80272 1232590 1257078 -24488 -24488 1232590 0 1232590 0 1232590 1257078 0 1257078 0 1257078 0 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. COMPENSATION REVIEW & APPROVAL PROCESS FOR CEO, EXEC. DIR., OR TOP MGMT FORM 990, PART VI, LINE 15A 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. WE 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 OUT DIRECTOR OF TRIO PROGRAMS. THE RESULTS INDICATED THAT THE COMPENSATION FOR THE DIRECCTOR OF TRIP PROGRAMS IS EXTREMELY LOW, AS COMPARED WITH NON-PROFITS, BUT ESPECIALLY COMPARED WITH TRIO DIRECTORS WHO WORK FOR COMMUNITY COLLEGES AND UNIVERSITIES. OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE FORM 990, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST OF AN INTERESTED PARTY. 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 15B 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. WE 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 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. WE 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. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST OF AN INTERESTED PARTY. EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS FORM 990, PART VI, SECTION C, LINE 19 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 2010 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 INTERST AMONG PROJECT DIRECTS OR STAFF WORKERS. WRITTEN DECLARATIONS OF ANNUAL DISCLOSURE: IN 2010, 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 DELCARATION WOULD BE REQUIRED OF PROJECT DIRECTORS OF THE INDIVIDUAL GRANT PROJECTS STARTING IN 2011. 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 REVIEW PROCESS FORM 990, PART VI, LINE AAB EACH BOARD MEMBER WILL REVIEW THE RETURN FOR CONTENT AND ACCURACY.