Assistant Controller

Position Overview

The Assistant Controller supports the financial integrity, accountability, and effective stewardship of Kupu's financial resources by overseeing assigned accounting operations, financial reporting, internal controls, compliance activities, and accounting staff. Working in partnership with the Controller and other Finance leaders, this position helps ensure that financial information is accurate, timely, reliable, and useful for organizational planning, decision-making, and operational management.

The Assistant Controller exercises professional judgment and discretion in evaluating financial information, interpreting accounting standards and organizational policies, assessing financial and compliance risks, resolving complex accounting matters, and recommending improvements to accounting processes, systems, and internal controls. The position manages assigned accounting functions, oversees financial close and reconciliation activities, coordinates audit-related work, and contributes to budgeting, forecasting, grant financial management, and organizational financial planning.

The Assistant Controller provides leadership and direction to assigned accounting professionals, establishes work priorities and performance expectations, and promotes consistency, accountability, and continuous improvement across the Accounting and Finance function. The position collaborates with the Controller, Chief Financial Officer, department leaders, program staff, auditors, funding partners, and other stakeholders to support Kupu's mission and ensure responsible financial management.

Essential Functions and Responsibilities:

• Conduct oneself with aloha and demonstrate Kupu's CHOSEN Values through ethical decision-making, professional conduct, accountability, collaboration, and service
• Support Kupu's commitment to cultural respect, inclusion, community relationships, and responsible stewardship of resources

Accounting Operations and Financial Close

• Manage and oversee assigned accounting operations, including general ledger activities, accounts payable, accounts receivable, cash receipts and disbursements, account reconciliations, and related financial processes
• Direct and monitor assigned monthly, quarterly, and annual financial close activities to support timely, complete, and accurate financial reporting
• Review and approve journal entries, reconciliations, account analyses, and other accounting transactions within delegated authority
• Evaluate unusual, complex, or inconsistent accounting transactions and determine appropriate follow-up, resolution, or escalation in accordance with applicable accounting standards and organizational policies
• Establish priorities for resolving outstanding reconciliations, aged items, discrepancies, and other matters that may affect financial reporting or internal controls
• Ensure accounting records are supported by appropriate documentation and maintained in a manner that supports internal review, external audits, and regulatory or funding requirements
• Identify recurring accounting issues, assess their underlying causes, and implement or recommend corrective measures

Financial Reporting and Analysis

• Prepare, review, and analyze financial statements, management reports, account analyses, and other financial information in accordance with Generally Accepted Accounting Principles (GAAP) and applicable organizational requirements
• Evaluate financial results, budget-to-actual results, trends, and variances; identify unusual activity, and other indicators of financial or operational risk
• Provide timely financial reporting, analysis, and guidance to Finance leadership to support planning, decision-making, and resource management
• Support the preparation of audit schedules, funding-related financial reports, Form 990, including support schedules, and other external reporting requirements as assigned.
• Support the preparation of financial information, analyses, presentations, and supporting materials for senior leadership, Finance Committee meetings, Board committees, and the Board of Directors, as assigned.

Budgeting, Forecasting, and Financial Planning

• Collaborate with department leaders and Finance leadership to develop and review annual budgets, financial forecasts, and related planning assumptions
• Analyze budget-to-actual results, investigate significant variances, identify emerging financial trends, and recommend appropriate corrective or planning actions
• Evaluate proposed expenditures, spending plans, and resource allocation decisions for consistency with approved budgets, funding restrictions, and organizational priorities
• Provide financial guidance to program and department leaders to improve understanding of financial performance, spending capacity, and potential budget implications
• Identify material changes in financial conditions or spending patterns and communicate relevant risks, opportunities, and recommendations to Finance leadership
• Support scenario analysis, forecasting updates, and other financial planning initiatives as assigned
• Monitor organizational cash positions, projected cash requirements, and liquidity needs; assist with cash-flow forecasting and communicate significant variances, risks, or emerging trends to Finance leadership.
• Coordinate assigned banking, cash-management, and treasury-related activities, including account administration, transaction monitoring, and maintenance of appropriate supporting documentation and controls.

Compliance and Internal Controls

• Oversee compliance with applicable accounting standards, organizational policies, grant requirements, and regulatory obligations, including federal, state, county, foundation, and other restricted funding requirements.
• Maintain and evaluate internal controls, accounting procedures, approval workflows, reconciliations, and documentation standards to safeguard assets and support accurate financial reporting.
• Identify financial, compliance, and control risks; implement or recommend corrective actions and escalate significant concerns as appropriate
• Monitor and support the implementation of corrective action plans resulting from audits, compliance reviews, internal assessments, or identified control deficiencies.
• Provide guidance to staff and organizational leaders regarding financial compliance requirements, internal controls, grant restrictions, and stewardship of organizational resources.

Team Leadership and Staff Development

• Directly supervise assigned accounting personnel, including establishing work priorities, delegating responsibilities, monitoring performance, and ensuring appropriate coverage of critical accounting function.
• Establish clear expectations for accuracy, timeliness, documentation, customer service, accountability, and adherence to accounting procedures
• Provide ongoing feedback, coaching, cross-training, and professional development to strengthen team capability and continuity
• Conduct performance evaluations and administer corrective action within delegated authority and organizational policy
• Participate in recruitment, selection, promotion, and other employment-related decisions concerning assigned staff, consistent with delegated authority

Process Improvement, Systems, and Project Management

• Evaluate accounting workflows, systems, and procedures to identify opportunities to improve accuracy, efficiency, internal controls, and service delivery
• Analyze the root causes of recurring errors, bottlenecks, reconciliation delays, and other process deficiencies and recommend sustainable solutions
• Develop, revise, and implement accounting procedures, checklists, workflow documentation, and process standards
• Evaluate opportunities to automate or streamline repetitive accounting activities while preserving appropriate controls and review procedures
• Participate in the evaluation, implementation, maintenance, and optimization of accounting and financial management systems, including Sage Intacct and related expense-management tools
• Lead or coordinate assigned accounting and Finance projects, including defining deliverables, coordinating resources, monitoring progress, and addressing implementation issues
• Assess project risks, dependencies, and resource needs and communicate material concerns to the Controller or other designated leaders
• Evaluate whether implemented changes achieve their intended outcomes and recommend further adjustments when necessary

Cross-Functional Financial Guidance and Collaboration

• Meet regularly with department and program leaders to review financial performance, spending plans, budget status, award requirements, and financial reporting needs
• Explain accounting policies, financial procedures, budget variances, and funding restrictions in practical terms that support sound operational decisions
• Provide financial analysis and recommendations to help program leaders evaluate expenditure decisions and understand their potential budgetary and compliance implications

General Responsibilities

• Exercise sound judgment, discretion, and integrity when handling confidential financial, employee, donor, vendor, grant, and organizational information
• Maintain current knowledge of applicable accounting standards, nonprofit financial practices, grant requirements, and relevant regulatory developments
• Participate in organizational meetings, training, and professional development activities
• Perform other duties consistent with the position's scope, qualifications, and organizational needs

CHOSEN Values & Organizational Expectations

All employees are expected to demonstrate and uphold Kupu's CHOSEN Values and contribute to a workplace culture grounded in respect, accountability, collaboration, stewardship, and service. All Core Staff, including the Assistant Controller, are expected to model these values through responsible financial stewardship, ethical decision-making, respectful communication, effective leadership, and a commitment to supporting Kupu's mission. As a member of the Finance and Accounting team, this position is entrusted with confidential financial and organizational information and is expected to exercise discretion, integrity, and sound professional judgment at all times.

Minimum Qualifications

• Bachelor's degree in Accounting, Finance, or a closely related field
• At least five (5) years of progressively responsible accounting or financial management experience, including experience with general ledger accounting, financial reporting, reconciliations, and financial close processes
• At least two (2) years of experience directly supervising, leading, or coordinating the work of accounting or finance personnel
• Demonstrated experience preparing, reviewing, or analyzing financial statements in accordance with GAAP
• Working knowledge of internal controls, segregation of duties, and financial risk management principles
• Experience coordinating audit activities, supporting financial reporting requirements, and maintaining audit-ready financial documentation
• Demonstrated ability to analyze financial information, investigate discrepancies, evaluate financial risks, and recommend appropriate actions
• Experience with budgeting, forecasting, budget-to-actual analysis, or related financial planning activities
• Demonstrated ability to interpret accounting policies and requirements and explain financial concepts to non-financial stakeholders
• Proficiency with accounting or financial management systems and Microsoft Excel
• Strong organizational skills and the ability to manage competing priorities, coordinate deadlines, and maintain accuracy in a deadline-driven environment
• Demonstrated leadership, communication, problem-solving, and interpersonal skills
• Demonstrated commitment to Kupu's mission and organizational values

Preferred Qualifications

• Certified Public Accountant (CPA) license or progress toward CPA certification
• Experience in nonprofit accounting or a mission-driven organization with multiple funding sources
• Experience with federal awards, Uniform Guidance (2 CFR Part 200), and Single Audit requirements
• Experience supporting preparation or review of IRS Form 990 and other nonprofit financial reporting requirements
• Experience with Sage Intacct, Nexonia, or comparable accounting and expense-management systems
• Experience supporting OIG investigations, governmental grant audits, or other specialized compliance reviews
• Experience with restricted funds, grant accounting, subrecipient financial activity, or complex award requirements
• Experience with accounting system implementation, process automation, internal control enhancement, or cross-functional process improvement
• Experience developing accounting staff and improving financial procedures in a growing organization

Physical and Communication Requirements

The physical and communication requirements described below represent the general demands associated with performing the essential functions of this position. Reasonable accommodations may be made to enable qualified individuals with disabilities to perform these functions.

• Ability to remain seated and work at a computer for extended periods, with opportunities to change position or move as appropriate
• Frequent use of computers, monitors, keyboards, mouse or other pointing devices, telephones, calculators, printers, scanners, and standard office or remote-work technology
• Ability to read, review, compare, interpret, and analyze detailed financial statements, spreadsheets, accounting records, contracts, grant documentation, audit materials, policies, and other business records
• Visual ability sufficient to review financial data, identify discrepancies, work with spreadsheets and digital documents, and use computer displays, with reasonable accommodations as appropriate
• Manual dexterity and coordination to use computer equipment and standard office technology
• Ability to communicate clearly, accurately, and professionally through in-person conversations, telephone calls, video conferences, email, written reports, presentations, and other electronic communication methods
• Ability to explain complex financial concepts, accounting requirements, budget variances, control concerns, and recommendations to audiences with different levels of financial knowledge
• Ability to actively participate in meetings, facilitate discussions, present financial information, respond to questions, and provide constructive guidance to staff and organizational leaders
• Ability to listen carefully, ask clarifying questions, evaluate differing perspectives, and communicate sensitive or potentially difficult financial matters tactfully
• Ability to maintain concentration, accuracy, and attention to detail when performing financial analysis, reviewing transactions, reconciling accounts, and preparing time-sensitive reports.
• Ability to manage interruptions, shifting priorities, and multiple deadlines while maintaining appropriate judgment and work quality
• Ability to handle confidential financial and organizational information using appropriate safeguards in both office-based and remote work environments
• Ability to move throughout the office or attend in-person meetings, trainings, and business activities as required
• Ability to occasionally lift, carry, push, or move office materials or equipment weighing up to 25 pounds, with reasonable accommodation as appropriate
• Ability to perform the essential functions of the position with or without reasonable accommodation

General Disclaimer

This position description describes the general nature and level of work associated with the position. It is not intended to be an exhaustive list of all duties, responsibilities, or qualifications. Responsibilities may be adjusted to reflect organizational needs, provided that assigned duties remain consistent with the position's scope and applicable requirements.