Loading...
HomeMy WebLinkAboutCOM 0136.001 2000-2002 %yY Os Stephen K Yamashw ,,a' • '•''r;;, Dlxie Kaetsu Mayor Drreclor Frank Manalih ,:;'i: Deputy \,ri'oi r±+i COUNTY OF fl~Elll~i~F1`I DEPARTMENT OF FINANCE 23 Aupuw Street, Room 1 l8 • Hdo, Hswaii %720.4232 (808) %1.8234 • Fax (808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000-01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING June 30, 2001 DATE OF APPLICATION. February 12.2001 GRANT APPLICATION FOR Boys and Girls Club of Hawau Hilo Clubhouse (Preans'ilae) Legal Name of Organization. Boys and Girls Club of Hawaii Mailing Address: 1523 Kalakaua Ave. #202, Honolulu, HI. 96826 Facility/Site Address• 1001 Kemakahonu Street, Hilo. HI 96720 Director/Site Manager Veronica Tallett, Interim Clubhouse Director Organization President: Robert Ahn, President B.O D. Contact Person (Grant Writer): Lei Malice Amount of Request for County Funda• S 20,833 Total Annual Budget of Organization S 2,610,811 Has the applicant applied for any other funds from the County of Hewafi this fiscal yearT ? Yes Source/Department• X No Agency/Program(s)• ? Social Services XYouth Programs ? Elderly Programs Check Categories ?Culture and Arts ?Education ?Sports and Fitness Briefly, de5ne the program for which funding is being requested: The Boys and Girls Club of Hawaii- (Hilo Clubhouse) is requesting funds for the National Boys and Girls Club of Amenca SMART Moves prevention program. Youth from the Hilo County ages 6-18 years old will develop skills to resist alcohol and other drug use, and early sexual activity. The cumculum is age appropriate that uses role playing, group activities, and discussions to promote social skills, including peer resistance skills, problem- solving/dxision making skills and other p tective approaches. CC-13L/Rts 60-0/-NS+EDG~ Comm.No.F O File No. lief. 1b: MAR 1 _ F, I. QUALIFYING STANDARDS FOR APPLICANTS Check all that accurately describe your organization: [NOTE. An applicant must meet all of the following standards] X Be chartered or odterwue authorized to do business in the State for chentable purposes and exempted lion the federal income tax by dte Internal Revenue Service X Have a governing board whose members serve without compensation and have no conflict of interest between then regular txcupehons end the services provided. X Have bylaws or policies which descnbe the manner in which business ~ conducted, mcltdmg management, audit, fiscal policies and procedures, policies on nepotism, and policies on inaoagement of potentul canflict of interest X Have at least one year's expenence with the setice err aarvity for which the eppropriahao is sought or caa otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity X Be licensed and accredited m accordance wAh applicable requuemenp of Federal, State and County Jews II. GRANT CONDTITONS The applicant agrees to comply with the following terms and conditions prior to teceivitig a grant award. A Comply with applicsble Federal and State laws prohibitirig ducriminatton against any person on the basis of race, color, national ongni, religion, aced, sex, ago. or handicap B Agree not to use any public funds for purposes of entertainment or perquisites C Comply wtth such other requQements es the Director of Finance may prescnbe to ensure adherence by the nonprofit organintton with Federal, State, and County laws, and established standards for fiscal end program management D Allow the Dnector of Finance, the committees of the wimcil end then staffs, and the Legishitive Auditor access to recardt, reports, files, aced other related documents m order that the program, management, and fiscal practices of the nonprofit orgaiization may be monitored and evaluated to assure ffie proper end effective expenditure of public fwds. III. RECORDS AND REPORTS A The applicant shall follow generally accepted accounnng proceduros and pnichces and shall maintain books, records, documents aced other evidence which sutfiaently and properly account far the expenditure of County funds The books, records and documents shall be subject at al! reasonable tmies to inspection, reviews, or audits by the Canty expending agency, the Duector of Finance, end the Legislative Auditor, or by then representatives B The County expending agency, Director of Finance, or County Council may request penodic wntten reports on the use of County funds C The nonprofit organization shall submit a fatal written report to the Legislative Auditor within suety (60) days after June 30 of the fiscal year The report shall include m explsnstion of the public benefits denved from the awarding of the grant, a haling of other funding sources and amounts obtained dating the grant ~ ~1'.~`;dVl~ period, and a complete accormting of all exprnditurcs supported by County of Hawaii giant funds {per Chapter 2, Artistic 25, Section 2-]42(d), Hawau County Code, amended August, 1999} IV. QUARTERLY ALLOCATION Under no ciroumstarices shall grant funds be disbursed in a lump sum payment. Grant funds will be disbursed to Grantees only through a quarterly allocation process The disbursement of grant fiords can be formulated on an equal quarterly apportionment basis V. GRIEVANCE PROCEDURE The applicant wdl adopt and mamtam a gnevence procedure to assure proper accounting for any concern and complatnb about its program or semces that may erne from its members, employees, chrnta or from other members of the public VI. DLSCLOSURE OF INFORMATION All information, data or other matenal provuded to the County by value of this application shall be subject to the Uniform Information Practices Act (UIPA), Chapter 92F, Hawaii Revised Statutes All such materal is deemed government record end shall be open to the public and may be provided to other public md/or pnvate funding sources VII. CONTINUED ELIGD3IIITY Aoy applfcaot or recipient who withholds or omib any material faeb or deliberately mrsreprneab such bets to the County of Hawau shall: (1) Immediately be disqualified from consideration for Nonprofit Gant funding, OR (2) be in violation of the terms of the Grmt Agreemrnt of Coumty funds in which case a grmt agieemrnt coo be terminated by the County and the recipint or provider may be liable to reimburse all or a portion of my funds received therein VIII. ACKNOWLEDGEMENT Boys and Girls Club of Hawau (Legal Name of Orgeniration) hereby agrees to administer the Hilo Clubhouse-SMART Moves Program Tkle m accordance with the regulations, policies and procedures prescn'bod by the Hawau County Finance Deparmimt. Distnbuaon of grant fiords is lirrmited to grantees which are m compliance with County regulations, policies and proceduircs The County reserves the right to withhold grant distnbutions at any time the grantee is not m compliance It is the policy of the Coiinty of Hawmi and for those who do business with the County to provide equal employment opportunities to all persons regardless of race, physical disabilities, color, rcligian, sex, age, or national ongin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunities IX. AMENDMENTS TO THE APPLICATION/EVALUATION The epplirsnt assures that rt will submit to the Human Services Nonprofit Grants Review Committee (HSNPGRC) for poor review and approval a wntten request and ~ustificahon for any changes, additions, or deletions to any pomon(s) of the grant application or a duly executed Grant Agreement of County Funds The applucmt will cooperate and assist m any effort undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or cost efl5ciency of any and all practices, policies and procedures or activities pursuant to this application or any grant designation or allocation received es a result of this epplicahon X. AUTHORITY AND CAPACITY OF APPLICANT The applicant cat~fies that rt has the euthonty and capacity to develop and submit this apphcahon, and to fully administer the ptogram(s} pursuant to this apphcatmn ~J UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! ~"V'^i' e^-~Id =t~~ Signature of PcestdendChanperson Date Signature of Execu~ve Duator/Manager Date 1 PROGRAM/SERVICE DESCRIPTION A. Overview 1) The Proposed Project will enable the Boys and Gals Club of Hawaii to continue to administer the SMART Moves program and to offer youth crime prevention recreational programs serving youth ages 6 through 17 and their families. Over the Past seven years of implementing the SMART Moves Curriculum, we have found that the activities and that the approach suggested in the trainer's manual to be very adaptable to most communities and to the target population we serve in Hawaii. As a lead agency for this prevention curriculum, we are slowly documenting enhancements to the manner in which some of the activities are presented and to make them more appropriate for the targeted recipients. 2) The Boys and Girls Club of Hawaii Hilo Clubhouse is unique because our programs are affordable, professionally managed, facilities based and for the most part, kid driven. 3) Outcomes we will be achieving: ¦ Youth will choose to live healthy lifestyles, take part in regular fitness activities, are able to access health care resour+oes and engage in positive behaviors. Also, they will use sound judgment about personal safety, nutrition and avoidance of alcohol, drugs and premature sexual activity; ¦ Youth will have a sense of belonging to their community, family, and/or group, and are willing to take civic responsibility; ¦ Youth will develop personal fairness; ¦ Help youth get along with others, develop appropriate social skills, make new friends and be provided opportunities for constructive use of leisure time; ¦ Pazents can help their children make healthy choices about involvement with alcohol, tobacco, and other harmful drugs. 4) SMART moves is designed to help youth identify and resist peers social and media pressures that promote high-risk behavior. Participants also learn how to make decisions and how to deal with stress and anxiety. Communication sktlls and assertive behaviors are discussed and practiced so that members can clearly take a stand and refuse to become involved in behavior that is unacceptable 2 B. Problems/Need: 1) The juvenile crime rate may not be as intense compared to other communities; yet the signs of juvenile delinquency and othtr risk behaviors are still visible. Because many adults and youth feel there is "nothing" do to in their neighborhood, youth will commute to places where they feel "the action is". Early influence of drinking is more likely to have early influence of being sexually active and/or use of drugs. With this broad view of youth needs, we will continue to develop the programs to address issue in order to maintain successful programs to deter youth from juvenile crime. The focus ~s to engage youth who are not yet involved with the juvenile justice system or who do not display chronic delinquent behaviors. This target of youth shows little visible signs of gang affiliation physical or emotional abuse, lack of academic success, but live in an environment or situation where positive adult role models lack presence. Studies on youth development suggest that most youth stay out of trouble most of the time because they are bonded, or tied, to an adult or an accepted norm of society, which is positive. Programs that fulfill the development needs of youth, and adults who provide positive influence for this youth enhance the bonding between each other. This youth population also needs support mechanisms or protective factors that helps guide them in making healthy beliefs, and clear standards of behavior offer protection from negative environment influences. Generally, healthy youths have resources in their family and communities that help them control their behavior and provide them with skills and opportunities to be successful. 2) The target population is youth ages 6-18 years old from the Hilo County area. 3) The Boys and Girls Club of Hawaii, Hilo Clubhouse will operate according to the following schedule. East Hawaii is the primary geographic area that the program will serve. Youth attending Hilo High and Intermediate and Hilo Union make up the largest population ¦ Schools Days: Mon-Fri 2:00 p.m. to 6:30 p.m. Saturday 9: 00 a.m. to 6:00 p.m. Sundays Closed Holidays 9.00 a.m. to 6:00 p.m. ¦ Vacation Schedule. Mon-Fri 8.00 a.m. to 6:00 p.m. 3 Sat-Sun Closed ¦ Summer: Mon-Fri 7:00 a.m. to 1:00 p.m. (fee charged) ¦ Regular Club Programs During Summer: Mon-Fri 2:00 p.m. to 6:30 p.m. Saturday 9:00 a.m. to 6:00 p.m. Sunday Closed C. CoWtbontion/Coordiaation: 1) We have been collaborating with the Salvation Hilo Interim Home for the past (8) eight years. S.A. Hilo will offer assistance with planning and implementing the SMART Moves curriculum. Our future collaboration is with the Hilo Police Activity League unit and the Department of Education. As the program continues to grow we anticipate other collaborative efforts. 2) The staff at Salvation Army Hilo staff will provide community outreach for the SMART Moves. By working closely with the Hilo Police Activity League, we will be able to work with youth who are not involved with athletic activities. Through these collaboration efforts we will reach a larger number of youth without creating any conflict or duplication. With the Department of Education we will be able to assist the school in their funding efforts for after-school programs and other alternative education programs. D. Goals and Obiectives: 1) Our major goal is to continue to offer the SMART Moves Curriculum. Ia order for youth to learn and to apply prevention principles, prevention prognuns must include parents and members of the community. SMART Moves uses a team approach to implement the program. The prevention team consists of Club staff, community representatives (S.A. Hilo staff), parents and older teens. 2) The objective of the SMART Moves program is to prevent or delay the onset of alcohol and other drug use by young people. This is accomplished by: 1) Increasing participants' knowledge about alcohol and other drugs. 2) Increasing wmmunications among staff members, parents, guardians, and Club members regarding alcohol and other drugs. 3) Helping pre-teens identify and resist peer and media pressures to use alcohol and other drugs and understand the physical and social changes taking place in their 4 lives. 4) Helping teens develop and improve skills around making decisions, resisting social and peer pressures, and coping with the stress of growing up. 3) Timeline for start and ending of SMART Moves Program. Milestone Jan. Feb. Mar. Apr. May June Hire staff X and Train Be X X X X SMART SMART X X X X Kids Start X X X SMART Stay X X X SMART SMART X X X X Parent 4) By the end of June 2001, the anticipated 6youuth participating in the SMART Moves prevention program will complete at least ] 0 sessions of the curriculum and increase prevention concepts (knowledge) learned by scoring 10°/¦ higher on the post test. E. Service Delivery: 1) The SMART Moves curriculum is comprised of the followurg components: ¦ Be SMART: An in-service training that provides staff and volunteers with an overview of the program, and suggest ways to incorporate the prevention message into ongoing Club programs. ¦ SMART Kids: A skills development program for boys and girls ages 6-9. The program focus is on self-awareness, decision- making and interpersonal skills, while communicating age- appropriate mformation about alcohol and other drugs. ¦ Start SMART: A resistance skills program for youth ages ¦ 10-12 that focuses on ways to identify and resist peer, social and media pressures to use alcohol or other drugs. ¦ Stay SMART: Asocial skills program for adolescents ages 13-17 that teaches resistance skills, stress reduction techniques, communication skills, assertiveness framing and life planning. 5 It also provides accurate information about drug and alcohol use. ¦ SMART Pareru: A program for parents that emphasizes communication skills and factual information about drug and alcohol use. F. Evaluation: 1) Programs will be evaluated by registration, enrollment and attendance through sign is activity sheets. Pre- and Post tests will be given to all that participate in the SMART Moves curriculum and participate will score 10% higher on the post test. G. Program Fees: 1) The Club charges a S 10.00 annual membership. There are scholarships for families who are economically challenged. Youth are able to participate in all core program activities at no additional charge, excluding activities such as excursions and/or special events. 2) Summer camp fees for operation hours 7:00 am. to 1:00 p.m. will be 535.00 firsUper child, 530.00 for eachadditional family member. No scholarships will be given for summer camp. A. Viabili 1) There is a need for quality after-school programs for our youth. In Hawaii's current economic circumstances we fmd that both head of household and single parent families need to work two jobs. We recognize these children as latch-key. With ao one at home to care for them to the late hours, these youth hang out in the sheets and become involved in risky behaviors It is a fact that most crimes take place between the hours of 2:00 p.m. and 8:00 p.m. 3) The Boys and Girls Club of Hawaii, Hilo Clubhouse seeks to secure funding for the next throe years. We will re-build and incorporate new and insure quality programs. We will scek private government grants, United Way, and generate money through fundraising efforts through the Board of Directors and also the Boys and Girls Club of America. I. Budget: See attached shcet 6 ORGANIZATION/AGENCY INFORMATION A. Board of Directors: 1. The Board of Directors of the Boys & Girls Club of Hawaii has an annual three (3) hour board orientation. The mission, responsibility of board membership, and new issues as they pertain to policy matters are presented. In addition to this, the Board undertakes an organizational review and strategic planning process in a three-year cycle. 2. The primary roles of the executive director are: ¦ Carries out the mission of the organization within the policy guidelines as set forth by the board of directors. ¦ Manages the staff and build community ties. ¦ Assists the board in fund raising activities. ¦ Maintains a quality program with a budget as approved by the Board. 3. The primary roles of the Board of Directors are: • Sets policy for the organization. • Ensures fiscal integrity of the organization. • Guides the organization through a strategic planning process B. Past Performance: 1 The proposed Outcomes intended for this proposal are to: • Provide high risk youth the opportunity to achieve proficiency in basic educational disciplines. • Help high risk youth sustain positive relationships with others. • Prevent or reduce continued involvement with risky behaviors. • Strengthen and sustain positive family relationships. 2. The proposed Performance targets intended for this proposal are• ¦ 75% of youth will increase their competencies and knowledge in effective decision-making and conflrct resolution. 7 ¦ 60% of youth will increase their competencies and knowledge in social and independent living skills. ¦ 60% of youth become proficient in basic educational disciplines. ¦ 30% of youth will increase understanding of post secondary education, vocational or employment opportunities. ¦ 60% of youth will demonstrate increased knowledge and awareness regarding substance abuse issues. • 60% of youth wrll demonstrate increased positive relationships with family members. ¦ 30% of youth will establish strong mentoring relationship with positive adult role model. C. Financial• 1. Our current operations will not remain the same. Major program and financial changes include opening a new Clubhouse and establishing our computer program, "PowerUp." 2. Most of the contracts are presently in place and will be renewed for year 2001-2002. 3. The same core programs that are now in place for the Boys and Gvls Club of Hawaii will continue to be implemented and long range funding of the agency core programs will include the Hilo Clubhouse, as the Hilo programs will also be included in the core ProB~• D. Monitoring: ¦ County of Kauai Housing Agency Ms. Jo Ann Shimamoto (808) 241-6809 ¦ Office of Youth Service Ms. Otani Decker (808) 587-5723 ¦ Department of Health-Community Adolescent Program Ms. Candice R. Calhoun (808) 733-8339 ¦ Department of Health-Alcohol and Drug Abuse Division Mr. Ray Gagner (808)692-7517 ¦ Housing and Community Development Corporation of Hawaii 8 Mr. Rick Sogawa (808)832-5909 E. Alcohol, Tobacco and Drug-Free Workplace Policies and Information: It ~s the policy of the Boys and Girls Club of Hawaii to maintain a substance-abuse free, healthful, safe and secure work environment. Employees are expected and required to report to work on time and in appropriate mental and physical condition to work. The Unlawful manufacture, distribution, dispensation, possession or use of alcohol or a controlled substance on company premises or while conducting company business off company premises is absolutely prohibited. Violations of this policy will result in disciplinary action, up to and including termination, and may have legal consequences. The Boys and Girls Club of Hawaii recognizes drug and alcohol dependency as an illness and a major health problem. We also recognize alcohol and substance abuse as a potential health, safety and security problem. Employees needing help in dealing with such problems are encouraged to seek our assistance and we will make referrals to appropriate agencies for help Employees must, as a condition of employment or continued employment, abide by the terms of the above policy and report any conviction under a criminal drug statute for violations occurring on or off company premises wlule conducting company business. A report of a conviction must be made within five (5) working days after the conviction (This requirement is mandated by the Ihvg- Free Workplace Act of 1988). °~r.: °'r h~Lt . Stephen K Yamashiro ~ ~ ~ 1 Duue Kaetsu Mayor ~ Drrecror .rire Frank Manalr6 Deputy COUNTY Of I~1~li4I`I DEPARTMENT OF FINANCE 25 Aupum Street, Room 1 I B Hdo, Hswui %720-4232 (808) %I.8234 Fax (SOS) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000-01) FINANCIAL QUESTIONNAIRE Please include as en attachment en explanation for all "Ti0" answers to questions #1 thrv #11 below. Yes No X ? 1 Has the agency operated continuously for the past three (3) years? X ? 2. Has the agency operated with a positive cash flow for the past three (3) years? ? X 3. Does your Hoard of Directors approve a detailed cash flow budget before the beginning of each fiscal year? ? X 4 Do your Board meeting minutes show that quarterly financ[e] sffitements ere approved? X ? 5 Is your equity balance at least 20% of your ToffiI Liability balance? X ? 6 Is your ToffiI Current Asset balance larger then your Total Current Liability balance? X ? 7 Are bank reconctllations and accounting performed by someone other than the check signatory? X ? 8 Are you fully insured for the agency's vehicle(s) and building(s)? X ? 9. Is your Workers' Compensation at least 2% of payroll? X ? ]0 Are you current (non-delinquent) on all payroll and payroll tax payments? X ? 11. Is the agency free of any pending littgatton, liens or~udgments? ? X 12. Within the past 12 months, has the agency applied for vendor or bank credo and was dented credit? If yes, please explain. As the grant applicant, J cert~ that the agency has satisfactorily responded ra each ojthe above gttestionr and ezplained as needed I hereby certify thin this information u true and correct to the best of my knowledge Agency: Boys and Girls Club of Hawaii P o 8 8 949420 Prepared by Lei Mahce- Grant Admirustrator Pnnl Namdl'iae Sign°twe Dale Certified by. Davtd Nakada ~_~pt;Lr/I.~rCci B3 -iJ -p i Pnnt Name of Executive Dnetxor Signetwe Dale ATTACHMENT TO FINANCIAL QUESTIONNAIRE 3 THE TREASURER OF THE BOARD OF DIRECTORS, ALONG WITH THE FINANCE COMMITTEE, APPROVES THE BUDGET FOR THE YEAR 4 THE TREASURER OF THE BOARD OF DIRECTORS, ALONG WITH THE FINANCE COMMITTEE, APPROVES FINANCIAL STATEMENTS n O n ~ r N m O b b h o0 C .D b 0, V1 V1 _ _ R - L N n C ~ 1~ O O n m r1 ~ O h rni n r1 CCC a ~ ~ eo Z o n n ri V C ~ d vni n o m ~ ~ F p O b O O en~f M O Q m ~j O b C N n n v1 O r _ aC C r ri rh P V m u d m m M m Oo 9 O V - @E6 F rv O m ~ ~ OD N Q W o. V c > ~ c u W ma ~ y ~ a x 'J] ..1 m W ~ ~ 4}. u F ~ F ~ a F ti ~ _ L {mil ~i a n ~ v a p 0. ~ o r .c ~ ~ ~ 3 ~ O a'~ °u° r m o ~ m a ~ a ~ ~ - s a o~~ r ~ ~ c F ~ N E Yl N^ O u m ~ ~ U y a {E~ `c ~ ~p 4 ~ Q G' ~ O ~ CL J ~ T z W u o a es < ~ ~ v = G E ~ F fn ~ 4 ~ F y a u W O Y < ~ # z x pU m c ~ yy ~ ~ a f ~ 3 ~ g° e>~ u~ a e a~~ a A x x _ x ~ _ _ n Z u u :v u u u A n oC `m ~ z~ z= z 'x z 3 z= z a> a> -N _ qq z a Q E E E E E E ° E = E u O Z = a - m n m w m = ~ m n ~3 O r' Z _ Z Z Z F Z r z Z Z Z F Z F- :i 'FV_ U z g ~ u - N n v vi b ~ ao c C d Z COUNTY OF HAWAII HUMAN SERVICES NONPROFIT GRANTS (FY 2000-01) STAFF INFORMATION SHEET STAFF OF NAME DEGREE 8 FIEL ADMIN GRANT OTHER FULL TIME PART TIME POSITION TITLE OF STUDY STAFF PROGRAM STAFF STAFF TO BE HIRED AS OF 2/01/01 X X CLUBHOUSE DIRECTOR X X PROGRAM DIRECTOR X X YOUTH DEV SPECIALIST X X CULTURE 8 ARTS X X PROGRAM ASST X X PROGRAM ASST X X MAINTENANCE (NOT INC ON BUDGET) h N ~ O O~ O• hl d ~ i ~ 7 ~ .Q v ~ N ~ G 6 ~ .M+ ~ ~ N o0 X t~ M N ~ W r ,0 n b O ~ b h m O O O ~ r V+ `~O O ~ O~+ H N ~ N ~O 7 G N O m a0 M C r 7 Q1 ~ ~ ~ T pO W C S m } O~ t~1 0'0 00 h C ¢ ¢ V- a `O O O O C r ~ N f•1 U N M ~ O ..7 ~ u a O m , N ¢ ~ W y ~ o a o ¢w ~ a F W 4 ~ Gl is W ~ ¢ "a no e 0. p. ~ G] p oo ~ ~ O W O rs T u C a J } O ~ N b N r U ¢ Lr. N ~ v-, ~ u ,ti. h N_ ~ N M ~ _O J F- p o ~ z a ~ O c~, ~ e a z a ~ o o F o ~ ~ ut z v ~ H E ¢ z W m = _ N x ~ ~ ~ a ¢ o m E - A Q W c~i~i ~ ~ ~ E V ~ ~ V~ O ~ ~ m O c ~ fY ¢ s ~ y. v `u A p o z a rte. r u o U v ~ = o O a ri r=n 3 ~ F Z ~ ~ ~ V Ox B ri ¢ ~ 0 0 U F W d W F-' z ' M t~l ~rI '•1 t~1 N V W CL F.. F W z W m x a3 W x G+ c F ~ o x ..1 U ~ CC J J Q ~ cn O c x m m z O U F O v = z W ~ ~ z O z } F C) U ~ ~ U O i S N p C S N N ~ ~ R N vl h O vl O N ON. N S O V ~ n ri - V m - o O a o ~o r ego N v°o o v°i ° e ~ vi ri ri ~ ~ 0 F 5~ m S dap ° ~ o ~ ~ O M ~ h N m _ ~ T O W y O Cam. I`i O ~ m N ~ OHO N ~ R ~ ~ O~ Vl V N ? W F z ~ m ~o Q j m' c F U ~ o W ~ ma ~ ~ a c}~. ¢ A E- ~ S ~ O F u. v~ ~ a m r ~ N Op0 N ~ I"' ~ r t'n h N N O~ m 0 O O N y ...1 W - Q C ~ c D\ T S S r O 000 N O N a00 N _ ¢ Li O~ O W N h t~ ~ O. ~O N O l7 b N ~ ~ r vv'i ~ 'N+f N N C F Q a a } o < ~ = a p m c ~ ¢ ~ C O V ~ ~ x F c n ¢ ~ ~C ~ F 1'F.,. C C ~ ¢ S ~ O y } ~ H ~ ~ a W o m F v z ~ ~ z ~ b O Z w ~ w c v ~ ~ a ¢ ~ v ~ ~ ~ ~ v E V i, PC v ~ c ~ o o W O U a~i ~ v d ~ v a0.i ~ z W a ¢ ¢ O cn O~ U F a O c: ~ c m a~ ~ W O ~ E - . . N v .n ~c ¢ i , OMO O G r"+ ~n - - c ri r~ 0 0 00 0 0 tit N N O O~ vi 7 M vl OV ~ b ~ CI 7 O N - N E ° o 0. G., vi O N o~0 t1 O F p ti ~ N m ~ O ~ 8 vOi r" V O m 1 ' 00 f`~ O~ ut ~D r1 T P ~ I~~ ? M N v~ N N ~ r ~ ~ N O C O ~ G u O E 00 } Q rn ~ ~ m o ~ g U 'O v a N n ~i fV r ~O F V ° a m k v r1 W m t- S z F~ F ~ 3 m v c s o ~ ~ o o ~n o o ~n o ~ ~ ~ ~ ~ ~ a m O a e o r; v ~o r` N ;i ~ O b N N - N N m ~ T O U ~ ~ a. ~ ~ y a e, Q r N °o °o .°n o t J Q M a O V N h G F z W .c v; a ~ ~ O E- V v a O z z ~ z¢ ¢ m as v ~ _ r~ P Y v z V u ~ ..G+ ~ y ~ v v G ¢ c v a ~ ~ z o z z V s ~ ~ G ~ ^ vsi z Q W z c ;7 F" ~ c LL ¢ x ~ H O Z O i o O Z p~ r~ ~ c ¢ z = U ~ j ? V ri ¢ z nom. a < a < < ¢ ~ ~ O - ~ < 0. u ~ m c o r~ rn w c ~ o z Y - :7 T u m E ~ a n o ~ Ca ~ o y N ~ U ~ Y s E 5 m - c L ~ ~ c C 'Ly N y y A u n, ~ Q ~ U ~ ~ t C C ~ ~ A ~ W O U F 3 ~ o r 0 ~ ~ a n m W.1 d m T W U H° a m r N t t t0 Q F E- ° ~ u •cu• F¢ E o c E ~ W A v ~ c ~ ~ W = ~ c °J, U y u „ c ~ c ~ ~ x ~ ` o = C y V U ~ v, N N y N ~ A d ~ ~ R z ~a~ 3~ Q O c z m m z o v O E 'a R v i v z ~ a ~ ~ < ~f F O Z ~ = [~i, Y v V u F C z rn C ~ ~ F' r ono ~ vi p M n c c c a o• o0 N V N r r N O F - M M b O M r ~ n OMO ~ ~ 7 N n vi N r Q] m V1 O~ ~ T N ~ LFi. r, - .p ~ ~ .p a O n O L}i. ~ L}L O O F F N _ d b 6. ~ v°Oi M r N 7 M T m M a o e 0. m o F m M r W m o vn,, o b ~ O ~ O oo ~ u c N Z V N o ¢ ~ ; a ~ a w O F N F w a ~ ~ d E ~ ~ ~ W z m o ~ y m OG ~o E o a~ g ~ ~3 O. ~ V ~ T O p ~ ~ ~ Q N F ~ m ° F ~ ~ ° a F p F W `n ~ ~ 3 p u 7 °v ~ n r ] p O r rv a a ~ u P u^ td U O. N :ti. Q ~ v~ p ~ ~ ~ c N E ~ a CO Q r.}.. ~ Q ti ~ 0.. ~ ~ ~ ;a p ~ U ~ c F F e rn o ~o _ w ti ~ ~ ~ a X ~ ~ ^ F. r-° a z ~ o ~ ~ s F < " z ~ ~m ~ ~ J ~ F J U U v. w p ~ oz a w ~ a o ~ m w a v } a O ~ Q Q d ~ Q o z } ~ o o ~ 0 0 z N M U V = = -wi v a~ u v v w~ m a m ~ a Q 0. F.. F. F F = oY'o o a z o o° ~ °o ^ v a a a ~ v o M ~ r oc ri r M oo a N v Cc N - M ~ O ~C O - M ~ ~ N u U }d Wa 7 O E a M oe M M m g QQ~~ _ N G 1~ ~D t~ CO `n P 'O N vi o' C: 7 O E d U ~D G ~ J o F ~ pp~ Q ~ E h 3 ~ v F ~ O 00 N O ~ O O O O O O O O L+ N O O 00 O O O O M O O O M eQ O b C ~ v~ N M ~n v1 O h C_ O m O O h t~+~ r ~ r ~ N ~ ~ O h N M ~ U N v> > o E ¢ ~ T ~ Q G e z m ~ N a ¢ o x F m ~ ~ ~ N z U _ ~ n t~' ~ C ti ~ a V W N= u e E o f z o. ~ y ~ Q ; ~ n ~ ~ s ~ - A o S Q z q 9 IL Q U ~ d d ~ = N u 7 m C ~ T H dl N O ~ u X = G ~ 4. ~ C ~ C w G N ~ ~ ~ C v U U o w n. u. 3 ? c h c eo ~ a o d Czi] c u u ~ ~ = 1O v a o - ~ ? v e € v o f K O m u ~ C 'O O C T d ~ t ~ c ~ y a u V u 0 a 0 e a S o ~ S o V O O O N N N ~ C ~O N u K C O E N Q C O C 7 L4 ~ d ~ ~ > E F ,o 0 aci ~ 3 E A F ~ 0 0 0 CG ~ o a U ~ ;n. ~ CC T a C Q V' Q } ~ ~ p m F a O U 0 •°a ~ w N ~ a ~ z F- Q u' c o ~ F ~ ~ oC Q A v ¢ q iQi. O z ~ = F. ~ z XO z ~ ~ L x ~ ~ ~ ~ ~ o ~ 3 ~ < ~ a` ~ Z 2 ran ¢ U Y BOYS' AND GIRLS' CLUB OF HAWAII Financial Statements and Schedule of Expenditures of Federal Awards Year ended December 31, 1998 BOYS' ANiD GIRLS' CLUB OF HAWAII Financ~al Statements and Schedule of Expenditures of Federal Awards Year ended December 31, 1998 Table of Contents Pate I INTRODUCTION Ob~eMrves and Scope of Audit 1 Organvetion of Report 2 IL COMPLIANCE AND INTERNAL CONTROL Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Governnunt.lydihng Stmrdrods 3 Report on Compliance with Regmrements Applicable to Each Major Program and Internal Control over Complrence in Accordance with OMB Circular A-133 5 Schedule of Expenditures of Federal Awards 7 Schedule of Findings end Questioned Costs 9 III. FINANCIAL STATEMENTS Independent Auditors' Report and Financial Statements as of and for the years ended December 31, 1998 and 1997 1 I PARTI IntroduMion P 0 Box 4150 Telephone 806 531 7286 Honolulu HI 868124150 Fax a06 541 9321 December 9, 1999 Board of Drnxtors Boys' and Girls' Club of Hawaii Honolulu, Hawaii: We have completed the financial and compliance audit of the expenditures of federal awards of Boys' and Grrls' Club of Hawaii (Corporation) for the year ended December 31, 1998, and submit herein our reports on the Financial Statements end Schedule of Expenditures of Federal Awards, together with our reports and comments on intemsl control and compliance. The primary purpose of our audit was to form an opinion as to the fairness of the Corporation's Financial Statements and Schedule of Expendrurcs of Federal Awards. The objectives and scope of the audit arc as follows• OBJECTIVES 1 To provide a boars for an opinion on the fairness of the Frnancial Statements and Schedule of Expenditures of Federal Awards for the year ended December 31, 1998. 2. To determine whether the Corporation has established a system of effective internal control to manage federal programs and to comply with the applicable laws, regulations, contracts and grants. 3 To determine whether the Corporation has complied with laws, regulations, contrects and grants that may have a direct and material effect on its major federal program. SCOPE We performed en audit of the Financial Statements and Schedule of Expenditures of Federal Awards for the year ended December 31, 1998 in accordance with generally accepted auditing standards, as adopted by the Amencan Institute of Certified Public Accountants, the standards for financial audits enumerated in Government Ardrtmg Standards, issued by the Comptroller General of the United States, certain provisions of Office of Management and Budget (OMB) Circular A-133, Ardits of Stares, Loca! Governments, and Non profit Organtzabotrs, and the applicable sections described in the OMB's Compliance Supplement. we w we w . u s "r.e rwr c.n~wo . • inww M K1t~f MY,ru4.1 . Y~,~asbn Board of Dvectors Boys' and Girls' Club of Hawaii December 9, 1999 ORGANIZATION OF REPORT "Ih~s report has been organ~ud into three sections as follows: 1. Section I, descnbes briefly the objectives end scope of our audit and the organization and contents of this report 2. Section II, entitled "Compliance and Internal Control," contains our reports on the Corporation's compliance and internal wntrol over financial reporting, the Corporation's compliance and internal control applicable to its major programs in accordance with OMB Circular A-133, a schedule of expenditures of federal awards and a schedule of findings and questioned costs. 3 Section 111, entitled "Financial Statements," includes our report on the financial statements of the Corporation as of and for the years ended December 31, 1998 and 1997 We would like to acknowledge the personnel of the Corporation for their cooperation and assistance. Very truly yours, K`Pw(~ LL-P z PART II Compliance and Inurnal ConVOI P O Boz 4150 Honolulu, HI 988124150 Report oa Complaace and on Internal Control over Financial Reporting Based oo an Aadit of Financial Sutemeets Performed in Accordaate with Government Audtting Standards Board of Directors Boys' and Girls' Club of Hawaii: We have audited the financial statements of Boys' and Girls' Club of Hawaii (Corporation) as of and for the yesr ended December 31, 199E, and have issued our report thereon dsted October 29, 1999. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Ardrtrng Standmds, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Corporation's financial statements ere free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts end grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion The results of our tests disclosed no instances of noncompliance that arc required to be reported under Government Audrtrng Standrads Internal Control Over Financial Reporriog In planning and performing our audit, we considered the Corporation's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the mtemal control over financial reporting. Our consideration of the mtemal control over financial reporting would not necessarily disclose all matters in the mtemal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the mtemal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be matenal in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the mtemal control over financial reporting and its operation that we consider to be material weaknesses 3 tPMG LLl {1Mf W ~ u 5 ~mYO WNy 1+~MN s ~r a ~ iM....sr . Sw~ ~wm This report ~s intended for the information of the Board of Directors and management of the Corporation and federal awarding agencies However, this report is a matter of public record and its distribution is not limited K`PN~(G LLP October 29, 1999 4 P O Box 4150 Honolulu, HI 968124150 Report oo Compliance with Requirements Applicable to Each Major Program and Iateraal Control over Compliance to Accordance with OMB Circular A-133 The Board of Directors Boys' and Girls' Club of Hawaii: Compliance We have audited the compliance of The Boys' and Girls' Club of Hawaii (Corporation) with the types of compliance requirements described in the U. S t78ce ojMmragemerrt mrd Budget (OMB) Circirlor A-133 Complrance Supplement that are applicable to each of its mayor federal programs for the year ended December 31, 1998. The Corporation's mayor federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs Compliance with the requirements of laws, regulations, contracts and giants applicable to each of its major federal programs is the responsibility of the Corporation's management Our responsibility is to express an opinion on the Corporation's compliance based on our audit. We conducted our audit of compliance in accordance wrth generally accepted auditing standards, the standards applicable to financial audits contained in Government Auditrng Stmrdm~dr, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States. Loco! Governments, and Nonprofit Organizatrons Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements refen•ed to above that could have a direct and matenal effect on a major federal program occurred An audit includes examining, on a test basis, evidence about the Corporation's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances We believe that our audit provides a reasonable bads for our opinion. Our audit does not provide a legal determination on the Corporation's compliance wrth those requirements In our opinion, the Corporation complied, in all matenal respects, wrth the requirements rcfered to above that arc applicable to each of its major federal programs for the year ended December 31, 1998. However, the results of our eudrting procedures disclosed an instance of noncompliance wrth those requirements that is required to be reported in accordance wrth OMB Circular A-133 and which is descnbed in the compliance review section of the accompanying schedule of Endings and questioned costs as item 98-01 S Rllif W RPMG ll/ ~ u 5 wntl rDM, o~sriMp. e • ~nlr M [PNp , Sw~ ~oena Iateroal Control Over Compliance The management of the Corporation is responsible for establishing and maintaining effective intemal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the Corporation's intemal control over compliance with requirements that could have a duet[ and materiel effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on intemal control over compliance in accordance with OMB Circular A-133. We noted a certain matter involving the mtemal control over compliance and its operation that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the intemal control over compliance that, in our~udgmrnt, could adversely affect the Corporation's ability to administer a mayor federal program in accordance with the applicable requirements of laws, regulations, contracts, and grants. The reportable condition is described in the accompanying schedule of findings and questioned costs as item 98-02 A material weakness is a condition in which the design or operation of one or more of the intemal control componrnts does not reduce to a relatively low level the risk that noncompliance with the applicable requirements of laws, regulations, contracts, and grants that would be material in relation to a mayor federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessanly disclose all reportable condittons that are also considered to be matenal weaknesses. However, we believe that the reportable condition described above is not a matenal weakness. Schedule of E:peoditures of Federal Awards We have audited the financial statements of the Corporation as of and for the year ended December 31, 1998, and have issued our report thereon dated October 29, 1999. Our audit was performed for the purpose of forming an opinion on the financial statements taken as a whole. The wcompsnying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the financial statemenU taken as a whole. This report is intended for the information and use of the management of the Corporation and federal awarding agencies However, this report is a matter of public record and its distribution is not limited K'~w(G LL'P October 29, 1999 6 BOYS' AND GIItLS' CLUB OF HAWAII Schedule of Expend~turcs of Federal Awards Year ended December 31, 1998 Catalo`ae of federal domestic assistance Federal Federal Grantor/Pro`ram Title number Ezpendltutxs U.S. Department of Hoosn` and Urban Devebpment: Passed through ICauat County -Community Development Block Grants/Entitlement Grants 14.218 S 16,407 Passed through City and County of Honolulu, Community Developmrnt Hlock Grant -Community Development Block Grmts/Small C~tros Program 14 219 21,922 Passed through State of Hawaii, Departmrnt of Housing and Community Developmrnt -Public and Indian Housing - Drug Elimination Program 14.854 96,975 • U.S. Department of Jratice: Passed through City and County of Honolulu, Police Department [.oval Law Enforcement Block Grants Program 16.592 75,000 U.S. Department of Health and Human Servied: Passed through State of Hawaii, Department ofHealth - Maternal and Child Health Federal Consolidated Programs 93 110 131,888 • Passed through City and County of Honolulu, Community pevelopmrnt Block Grant -Block Grants for Prcvent~on and Treatment of Substance Abuse 93 959 56,134 U.S. Bureau of Alcohol, Tobacco and Firearms Passed through Ciry and County of Honolulu, Police Department-Akama~ Youth Program - 31,422 Total federal expendrturcs S 429,748 Denotes mayor federal financial assistance program as defined by OMB Circular A-133. The accompanying notes are an integral part of this schedule 7 (Continued) BOYS' AND GIItLS' CLUB OF HAWAII Note to the Schedule of Expenditures of Federal Awards Year ended December 31, 1998 (1) Basic of Presemtatioa The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Corpontwn and ~s presented on the accrual bans of accounting. The information in this schedule is presented in accordance with the regmrcments of OMB Ciroular A-133, Arrdrtr oJStates, Local Governments, acrd Non-Profr1 Organrzatrons. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements 8 BOYS' AND GIRLS' CLUB OF HAWAII Schedule of Findings and Questioned Costs Year ended December 31, 1998 (1) SummaryotAuditor'sResults: (s) The type of report issued on the financial statements• Unqualified opiuiou (b) Reportable conditions in rntemal control were disclosed by the audit of the financial statements: No Material weaknesses No (c) Noncompliance which is material to the financial statements• No (d) Reportable conditions in internal control over major programs: Yes Materiel weaknesses No (e) The type of report issued on compliance for mayor programs: Unqualifed opinion (f) Any audit Endings which are required to be reported under Section 510(a) of OMB Circular A-133 Yes (g) Major programs U.S. Department of Housing and Urban Development: 14.854 Public and Indian Housing Drug Elimination Program U.S Dcpartrnent of Health and Human Srnrces: 93.110 Maternal and Child Health Federal Consolidated Programs (h) Dollar threshold used to distinguish between Type A and Type B programs: 5300,000 (i) Auditee qualified as a low-nsk auditee under Section. 530 of OMB Circular A-133; No (2) Findings Relating to the Finaoeial Statemenb Reported in Accordance with Govern?nenrAuditing Standards: None 9 (Continued) HOYS' AND GIRLS' CLUB OF HAWAII Schedule of Findings and Questioned Costs Year ended December 31, 1998 (3) Fiadiags and Questions Cosb Relating to Federal Awards Quatlooed Fiadiaga/Noocompliaace Cwb Finding 98-01 Docameatatioo of Employee Campensatioa Coab - Office of Management snd Budget Circular A-122 (Circular A-122), Cost Principles jor Non- S - Profit Organizations requires the maintenance of reports reflecting the distribution of activity of each employee for all staff members whose compensation rs charged, rn whole or in part, directly to awards We noted that the Corporation had proper documentation for employee compensation costs charged to federal award programs in accordance with Circular A-122. However, we noted that in certain instances the documentation wu not completed on a timely basis. Reeommeadatioa We recommend that the Corporetion implement procedures to provide for timely prcpsretion and authorization of time and effort reports for distribution of employee compensation to federal award progrems to ensure compliance with Circular A-122. Fiodiag 98-02 Prncuremeot Standards Office of Management and Budget Circular A-110 (Circular A-110). Un~m Admrnrstratlve S - Requrrements for Granu and Agreements with Jnstrtrrtrons of Higher Edrrcatron, Nosprtds and Other Non-Profit Organrzanons requires that all recipients of federal awards establish procurement procedures We noted that the Corporetion personnel responsible for procurement arc aware of the federel rules and regulations relative to procurement and have incorporated those rules as a part of the Corporetion's internal policies and procedures Further, we noted no exceptions during our test work on compliance over procurement However, we noted that the Corporation does not maintain a formal written policy on procurement procedures Recommeodatioo To ensure compliance with federel rules and regulations, we recommend that the Corporation establish a formal wntten policy of procurement procedures in accordance with Circular A- 110. 10 PART III Financial Statements P O Box 4150 Honolulu, HI 96812<750 Independent Auditor' Report The Board of Directors Boys' and Grrls' Club of Hawarr We have audited the accompanying balance sheets of Boys' and Grrls' Club of Hawaii as of December 31, 1998 and 1997, and the related statements of activities, cash flows and functional expenses for the years thrn ended. These financial statemrnts are the responsibility of the Corprxation's management. Our responsibility is to express an opinion on these financial statements based on our audits We conducted our audits in accordance with grnerslly accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes rxemining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting pnnciples used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion In accordance with Government Audunrg Standards, we have also issued our report dated October 29, 1999 on our consideration of Boys' and Girls Club of Hawaii's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grants. !n our opinion, the financial statements referred to above present fairly, in all matenal respects, the financial positron of Boys' and Girls' Club of Hawau as of December 31, 1998 end 1997, and the changes in its net assets and its cash flows for the years then ended in conformity with generally accepted accounting principles K~PM'(G LL"P October 29, 1999 11 Vlif W lA1G LV •US YM,a ~YIy pYVyY~0.e • nIIYM e1 [n141INrM~sW , S+~ n,0 Jbn BOYS' AND GIRLS' CLUB OF HAWAII Balance Sheets December 31, 1998 and 1997 Asset+ 1998 1997 Cash and cash equivalents S - 29,259 Prcpa~d expenses and other 31,983 29,797 Receivables (note 4): Contributions 77,791 218,384 Grants 168,844 237 246,635 218,621 Buildings, improvements and egwpmrnt, less accumulated depredation and amortization of 5974,384 and 5833,568 in 1998 and 1997, respectively (note 7) 2,845,749 2,859,170 Long-term investments (note 3) 2,127,412 1,942,208 Total assets S 5,251,779 5,079,055 Liabilities and Net Asaeta L~ab~lrties: Accounts payable and accrued expenses S 113,247 173,502 Deferred revenue 22,552 4,264 Total Inabilities 135,799 177,766 Net assets: Unrcstncted. Designated as quasi-endowment 665,382 480,178 Undesignated 2,471,266 2,455,771 3,136,648 2,935,949 Temporarily restricted (note 5) 517,302 503,310 Permanently restricted (note 6) 1,462,030 1,462,030 Total net assets 5,115,980 4,901,289 Commitments (notes 8 and 9) Total Inabilitnes and net assets S 5,251,779 5,079,055 See accompanying notes to financial statements. 12 N ~ N ~ ~ r I~ I I S I I I I I I I I ~ I I I I R ~ e N _ ~ t~ N „ N ^ N I I I ~ I l l l l n~ I I I I g o ty§ n' .N. ~C e'~~ e o e ~ R fV N 11 C C h a gg N ~n~~ ~ N ~ P 'IM d N P N If ~ N ! N 3 'o / I I I I I I I I I I I I I I I I I I I v o 3~9 ! _ °C~ O~ ! IiIIS~Slllll~~ I II I~~R ~ ~ A 8- -R~ S ~~s_ a ~s~a- a ?"a ~ ~ a - ~ ~ ..r N y~ a ~ ~ ~ ~ ~ s g ~ _ ~ ~ ;3 T ~ € 3 ~ ~ ~e~~~ ~ ~~_~~~~J~ ~ 7~ ~~F g~ ~ R r 8 ~CC 2 i s 6 7~Y~ A~ijGpp 78+iN pe 6 W Z Z H BOYS' AND GIRLS' CLUB OF HAWAII Statements of Cash Flows Years ended December 31, 1998 and 1997 1998 1997 Cash flows from operating activ~bes: Change in net assets S 214,691 110,162 Adjustments to reconcile change m net asseu to net cash provided by operating activities: Deprcciat~on and amort~zetion 142,364 11 S,S85 Loss on disposal of building and equipment - 2,387 Net realized and unresl~zed gains on investments (240,708) (208,095) Decrease (increase) m prepaid expenses and other (2,186) 2,880 Decrease in contributions receivable 140,593 689,595 Decrease (increase) in greats receivable (168,607) 249,755 Increase (decrease) in accounts payable and accrued expenses (60,255) 129,257 Increase (dectnase)in defemd revenues 18,288 (231,866) Contributions restricted for long-term investment (2,500) (259,933) Net cash provided by operating activities 41,680 599,727 Cash fbws from investing actrv~t~es: Proceeds on the sale of equipment - 5,000 Purchase of buildings, improvements and eginpment (128,943) (1,175,627) Proceeds on the ssle of investments 825,829 1,376,216 Purchases of investments (770,325) (],271,074) Net cash used m investing activities (73,439) (1,065,485) Cash flows from financing actrvihes. Proceeds from contributions for purchases of buildings, improvements and equipment 2,500 234,226 Proceeds from wntributions restncted for endowment - 25,707 Nei cash provided by financing activities 2,500 259,933 Net decrease in cash (29,259) (205,825) Cash and cash equivalents at beginning of year 29,259 235,084 Cash and cash egwvalents at end of year 3 - 29,259 See accompanying notes to financial statements 14 g~i ~~n n gM.ga~ra ea ~y LerN~g ~aNn~~ n ~ 1 ,A-'a 3 nn°n .ow 3&rEe.1Q~R~an . S A P P~~-- n~~ n R M P~ 1 R. O« N. P N~ '1 r P = `s YR~ `nO _S i'~OFO~ ~p~ OP~~OPVn~~f~v1 VPi P o SFi a _ _ « . « ~ ~ - « ~ I~I~~$II ~I IIFISIISRIP^Pa - ~ a d 7 ~f+Vn - « r~O1V ~P - ~~n «n V PNr ~ RO_ VNNwrI n- P P R -A 3 ~ ~ ~ i a°_ n and=q~sR ~a _~?a~ene=~'°~~ ~ S ~ ~ ~.a ~ a=_a~a~a :n a"-===NPNriNV~«„ r u ~ « a Aga ~ ~rsl_~~:w ~§~$g~~~.aaaR~ ~ V O ~ ~~R ry '°'R axe- R~ a .~(-~r~.e e q ~ ~ - S ~ pp~ n ISJI~aI^wl ~I °-'IDI~`'9~ryRIrS i ~ s ~ a _ ~ ~ N - - - yay~~on x ui ~n .q. ~ -i~ a ae N ~O /NI- R ~n rN~- P~ P ~-r.« . N Sv«in r I .~~n rn .r I «««prPP I ~ ~ P « P ` M N 9 CFL a 6yG ~ O G ~ YC ~s~~~ i~ ~ E¢ ~~y$ is ~~a BOYS' AND GIRIS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 (1) Organization aad Basis otAccouatiog (a) Organization The Boys' and Girls' Club of Hawaii (Corporation) was organized under the laws of the state of Hawaii for the purpose of organizing, maintaining end opereting a boys' and girls' club to provide for the physical, mental and moral education and conditioning of boys and girls who are rcstdents of the state of Hawait. By action of the board of dtrcctors, the programs of the Corporation are coeducational. The Corporation is organized exclusively for charitable and educational purposes. The name of the Corporation, originally known az the Lester McCoy Boys' Club until 1975, was officially changed from Boys' Club of Honolulu to Boys' and Girls' Club of Honolulu to 1984 and to Boy's and Girl's Club of Hawait to 1998. The Will of the late Hazel C. McCoy provided the fallowing: "AR77CLE THIRD: I give and bequeath the following sums: (1) to Lester McCoy Boys' Club of Honolulu, Hawaii, which was established by me in 1969, the sum of TWO HUNDRED FIFTY THOUSAND DOLLARS (5250,000). I appoint CHARLES SPALDING as chairman, THOMAS BALDING, JOHN COONLEY end GEORGE W. SUMMER, JR. to serve az trustees of this fund without compensation 1 empower said trustees to exprnd the principal or income of this fund m then discretion for furthering the adminrsttation and the purposes of this organization, which include the furtherance of proper physical, mental and moral gowth for boys of this community. In the event of the death, res~gnatton or incapability of any of said trustees, the rcmatnmg wstees or trustee shall appoint a successor or successors No bond shall be required of said trustees, nor shall they be rcqutrcd to file accounts in any court," In 1980 the Corporation became a member agency of the Aloha United Way (b) Finaneia! Statement ipresentation Net assets and public support, revenues and gatns/losses and expenses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, net azseu of the Corporation and changes therein are classified and reported as follows Uoreattieted Net Assets -Net assets not subJect to donor-imposed stipulations. Temporarily Restricted Net Assets -Net assets subJect to donor-imposed stipulations that may or will be met ether by actions of the Corporation and/or the passage of time I6 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 Permaaeotty Restricted Net Assets -Net assets subiect to donor-Imposed stipulations that must be maintained permanently by the Corporation. The donors of these assets permit the Corporatton to use all of the income earned on related investments for general or specific purposes (e) Cash Equivalents For purposes of the statements of cash flows, the Corporation considers all instruments wtth original maturtt~es of three months or less to be cash equivalents. (d) lnvestnrentr Equity securities with readily determinable fair values and all investments in debt securities arc reported at fair value with unrealized gams and losses included in the statement of activities. Gains and losses on investments arc reported in the statement of activities ss increases or decreases m unrestricted net assets unless their use is temporarily or permanently restricted by explicit donor stipulations or by law. (e) Buildings, ltaseho/d /nrprovenrentr and Egaipnrenr Buildings, leasehold improvements and equipment are capitalized at cost, if purchased, or at fart market value at the date of the donation. Assets contributed for which the fitr market value is not determinable at the date of donation arc recorded as support tf and when such values arc determined Depreciation and amortization is calculated on the streight-Itne bests over estimated useful lives as follows: Years Buildings and improvements ] 0 - 45 Fumtture and egtpment 4 - 15 The Corporation reports gifts of buildings and equipment as unrestricted support unless explicit donor stipulations specify how the donated assets must be used. Gigs of long-lived assets with explicit restrictions that specify how the assets are to be used and gifts of cash or other assets that must be used to acgwre long-hued assets are reported es restricted support. Absent explicit donor sttpulattons about how long those long-lived assets must be maintained, the Corporation reports expirations of donor restrictions when the donated or acquired long-lived assets are placed in service (n Contributions Contributions are recorded in the period received. Uncondtttonal promises to give (contributions receivable) that are expected to be collected within one year are recorded at net realizable value Contributions receivable that ere expected to be collected in future years are recorded at the present value of their estimated future cash flows The discounts on those amounts are computed using risk- 17 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 free interest rates applicable to the years in which the promixs arc received. Amortization of the discounts is included in contributions revenue Conditional contributions are recorded at their estimated fair value in the period the conditions are met or in the period received if there is only a remote likelihood that those condruons will not be met. The Corporetion reports gifts of cash and other asxts as restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as rut assets releaxd from restricUOns (g) Reclass~catiows Certain reclassifications have been made to the 1997 financial statements to conform with the 1998 financial statement prcxntations. Such reclassifications had no effect on the previously reported change in net assets. (lY) Impairrwrntojlo+rg-LlvedAssetr and Long-tired Assets to Be Disposed Oj The Corporation accounts for long-lived asxts in accordance with the provisions of SFAS No. 121, Accounting jor the /mpairmemt of Long-Lived Assets m+d for Long-Lived Assets to Be Disposed Of. This Statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asxt may not be recoverable. Recoverability of assets to be held and used is meawred by a comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset if such assets arc considered to be impaired, the impairment to be recognized is measured by the amount by which the carying amount of the assets exceed the fair value of the asxis (i) Use ojEstimoas The management of the Corporetion has made a number of estimates and assumptions relating to the reporting of esxts and liabilities and the disclosure of contingrnt assets and liabilities to prepare these financial statements in conformity with generelly accepted accounting principles. Actual results could differ from thox estimates. (2) Tai Status The Corporation is classified as a publicly supported organization as defined in the Internal Revenue Code Sections 509(axl) and 501(cx3) and is exempt from federal income tax under Section 501(a) 18 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 (3) Iovestmeafs Investments in marketable secunties are stated at fair market value. Fair market value rs based on quoted market paces As of December 31, 1998 and 1997, investments are classified as long-term as folbws: 1998 1997 Permanently restricted $ 1,462,030 1,462,030 Designated asquasi-endowment 665,382 480,178 Total long-term investrnents $ 2,127,412 1,942,208 A summary of long-term investments at December 31, 1998 and 1997 follows Carryiae Cost vafne 1998 Cash S 223,341 223,341 Receivables 16,067 16,067 Time certificate of deposit 500,000 500,000 Marketable securities Common stocks 558,914 861,673 Corporate bonds 114,325 121,980 U.S Govemmentsecunties 338,056 368,133 Mutual funds -equity 36,645 36,218 $ 1,787,348 2,127,412 1997 Cash $ 79,650 79,650 Time cenificate of deposit 500,000 500,000 Mazketable securities Common stocks 598,860 810,920 Corporate bonds 114,325 118,211 U.S. Government securities 368,074 388,475 Mutual funds - equity 52,360 44,952 $ 1,713,269 1,942,208 19 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financ~al Statements December 31, 1998 and 1997 (4) Coalribatioaa aad Groats Receivable Contributions and grants rccervable due in less than one year at December 31, 1998 and 1997 were 5200,635 and 5151,621, respectively. Contributions receivable at December 31, 1998 and 1997 due to one to five years follows: 1998 1997 Contnbut~ons to be received in one to five years S 50,000 75,000 Less discount to present value (6%) (4,000) (8,000) S 46,000 67,000 (3) Temporarily RestriMed Net Asseb Temporarily rcstr~cted net assets at December 31, 1998 and 1997 are available for the following purposes: 1998 1997 Building constnrctioNrenovation S 2,305 174,852 Ewa Beach advisory board 190,860 78,045 Nancy Milbank Spalding -fine arts program 175,968 165,968 Teen Irterary program 43,073 - Power hour program 25,327 27,074 Fine arts program - 5,034 Other 79,769 52,337 S 517,302 503,310 Fw the years ended December 31, 1998 and 1997, net assets in the amount of 5300,503 and S1,316,249, respectively, were released from donor restrictions by incurring expenses satisfying the restncmd purposes or by occurrence of other events specified by donors as follows: 1998 1997 Purchase of bwldings, ~mprovemenu end egwpment S 188,030 1,241,354 Program services 112,473 74,895 S 300,503 1,316,249 20 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 (6) Permaneotly Restricted Net Auets At December 31, 1998 and 1997, permanently restricted net assets consisted of the followrng For operations. Growing to Wa~anae Campaign S 723,030 P~kake 139,000 Castle 50,000 Mary V~rg~ma & C. Herman Terry 50,000 962,030 Weinberg Foundation -gender egmty program 500,000 S 1,462,030 For the years ended December 31, 1998 and 1997, income earned on permanently restricted net assets of 535,945 and 546,091, respectively, wss not subject to donor-imposed restriM~ons and, accordingly, has tern credited to the appropriate revenue account of unrestricted net assets. (7) Baildiop, improvement and Equipment At December 31, 1998 snd 1997, bmldmgs, improvements and equipment consisted of the following 1998 1997 Honolulu clubhouse bwldmg S 2,187,202 1,798,467 Waianae clubhouse budding 981,586 981,586 Equpment 344,488 281,844 Ewa sprung structure 86,243 86,243 Kauaiclubhouse bwldmg 82,248 82,248 Aliamanu clubhouse butldmg 73,546 73,546 Leasehold improvements 64,820 54,878 Construction m progress - 333,926 Total cost 3,820,133 3,692,738 Less accumulated depreciation and amortization (974,384) (833,568) Nct buildings, improvements and egwpment $ 2,845,749 2,859,170 21 (Continued) BOYS' AND GIIa;LS' CLUB OF HAWAII Notes to Finanaal Statemrnts December 3l, 1998 and 1997 (8) Pension Plan The Corporation participates m the Pension Trust of Boys' Clubs of America. The Corporation's agreement of affiliation with the money purchase pension plan provides for a contribution equal to 10% of part~cipatmg employees' annual compensation. The Corporation contributed 570,927 and 546,713 for the years ended December 31, 1998 and 1997, respectively (9) Commitments The Corporation has a gratis 50-year lease expiring August 2013 with the state of Hawaii for land on which its Honolulu clubhouse building is located. The Corporation also has a gratis 50•year lease expiring Apnl 2036 with dre state of Hawaii for land on which its Waianee clubhouse building is located. 22 BOYS AND GIRIS CLUB OF HAWAII Financial Statements and Single Audit Reports Year ended December 31, 1999 HOYS AND GIRLS CLUB OF HAWAII Financial Statements and Single Audit Reports Year ended December 31, 1999 Table of Contests Pale I. INTRODUCTION Objectives and Scope of Audit 1 Orgaaiution of Report 2 D. COMPLL4NCE AND INTERNAL CONTROL Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Governrnau Ardifing Slmrda?ab 3 - 4 Report on Compliance with Requirea~enb Applicable to Each Major Program and on Internal Control over Compliance in Accardarrce with OMB Cireuhr A-133 5 - 6 Schedule of Expenditures of Federd Awards 7 Notes to Schedule of Expenditures of Fedeol Awards 8 Schedule of Findings and l2rraatioaed Cosh 9 III. FINANCIAL STATEMEIJTS Independent Auditors' Report and Financial Statements as of and far the years ended December 31, 1999 and 199E 10 - 21 PART I Introduction PO Box 4150 Hondulu, H19tia12~160 July 24, 2000 Board of Dirocton Boys and Girls Club of Hawaii Honolulu, Hawaii: We have wmpleted the fmancial and compliance audit of the expenditures of federal awards of Bays end Girls Club of Hawaii (Corporation) far the year ended December 31, 1999, and submit heroin our reports 0o the financial statement and schedub of expendituroa of federal awards, together with our reports and comments on internal comrol and compliance. The primary Purpose of our audit was to form an apiaion as to the fairness of the Corporation's financial sfat~ents and schedule of expenditures of federal awards. The objectives and scope of the audit aro as follows: OBJECTIVES 1. To provide a basis for an opinion on the fairness of the finencial stateaxnts and sclaxfuh; of expenditures of federal awards for the year ended December 31, 1999. 2. To determine wbad~er the Corporation 6a1 established a system of effective irrteroal control to manage federal programs and to comply with the applicable Isws, rogu4tions, contracts and 3. To determine whether the Corporatiarl has complied with laws, regulations, contracts and grants that may hsve a direct end material effect on its major federal program. SCOPE We performed an audit of the finencial statements and schedule of expenditures of fedeal awards for the year ended December 31, 1999 in accordance with generally accepted auditing standards, as adopted by the American hutituoe of Certified Public Accountants, the standards for financial audits enured in Govrraarrat Arrdltiarg Stasrdardr, issued by the Comptroller General of the UniOed States, certain provisions of Office of Management and Budgat (OMB) Circtthv A-133, Ardltr of Stdar, Load Goveranrentr, ad Non-Profu Orgm~isafions, and the applicable sections described in the OMB's Compliaace Supplement. ¦n.G ur wx; ur . u c ¦,ue w„ ~.tio . •,nwnr M OM6 Miw.l,. }r,~nya~ Board of Directors Boys and Gvls Club of Hawair ]uly 24, 2000 ORGANIZATION OF REPORT This report has been organized into three sections as folbws: 1. Section i, describes briefly the objectives snd scope of our audit and the organisation sod contents of this report. 2. Section II, entitled "Compliance and Internal Control,' contains our rsports on the Corporation's compliance and internal control over financial reporting, the Corpontion's compliance and internal control applicable to its major programs in accordance with OMB Circular A-133, a scheduk of expenditures of federal awards and a seheduk of Findings sad questioned costs. 3 Section IIl, entitled "Financial Statements;' includes our report on the financial statemenb of the Corporation as of end for the years ended December 31, 1999 and 1998. We would like to acknowledge the persomel of the Corporation for then cooperation and assistance. Very truly Youts, ?~w(~ u~ 2 PART II Compliance and laxmal Control P O Boz 4150 Horalulu, H198812d150 Report oe CompUaeee and oe Iatereal Coetrol over Fteaeehrl Reporlieg Based oe ae Andk of FleaaeW Btatameeh Performed ie Accordance wifk Covenurrewf Aaldidrq Sfawlaris Board of Directors Boys and Gtrls Club of Hawaii: We have audited the fmancisl statements of Boys and Girls Club of Hawaii (Corporation) as of and for the year ended December 31, 1999, and have issued our report thereon dated Mry 5, 2000. We conducted our audit in accordance with generally accepted sudrtimg standards and the standards applicabk to fimamcial sudits contained in Governmeru Aadlrmg Srardmldr, issued by the Comptroller Geemal of the United States. Compliance As part of obtaining reasomable assuraece shout whether the Corporation's financial statements are free of material miastatemem; we performed tests of its compliance with cerdin provisions of laws, regulatioas, contracts and grants, noncompliance with which could have a direct and material efFect on the determination of fma~cisl statement amounts. However, providing as opinion om oempliance wilh thox provisions was nd an objective of our audit, and accordingly, we do mot express such an opinion. 'ILe results of our test dtscloaed no instances of no~omplisnee that are requirod to be reported under GovernsrentAuditing SYmrdordr. Ietereal Coetrol U?er Fieaeeial Reportle~ In planning and performing our audit we considered the Corporation's internal control ova finarcial reportimg in order to determiee our auditing procedures for the purpose of ocpreamg our opinion an the financial staterrtents and not to provide assttrarrce on the interne! coatrd over finamcial reporting. Oiar consideration of the internal control over financial reporting would mot mecesaarily disekrse all matters in the internal control over financial reporting that might be material weaknesxs. A material weakness is a comdition in which the design or operation of oae or more of the intereal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be msterid in relation to the financial statements being audited may oceur and not be defected within a timely period by employees in the normal course of performing their assigned fuections. We noted ao matters involving the infemsl control over fmsncial reporting and its operation that we coruider to be material weaknesses. ~.~..~u..~.~....++~,....+.. 3 ....._....,,r This report is intended solely for the information and use of the board of directors and management of the Corporation, and federal awarding agencies and is not intended to be and should not be used by anyone other than these specified parties. K~r'(G LLP May 5, 2000 4 PO Box 4150 Hondulu, HI 96812-4160 Report on CompWnee with Regnlrsmenta Appllnbk to Eaeb Moor Program and oa Intenal Control over Compllaaee ii Arxordaaee wltb OMB Chrcalar A-133 The Board of Directors Boys and Girls Club of Hawaii: Compliance We have audited the compliaoce of Boys end Girls Club of Hawaii (Corporation) widr the type of compliance requrrements described in the U. S ~e ojMorggnrrent and i9rr~t (OAlB) Cbcrrly A-/33 CorrlpGmxe Sr~ppleeient that arc applicable in each of its major federal programs for the year coded December 31, 1999. The Corpaation'n major federal programs are identified in the summary of auditor's results section of the accompanying nclreduk of furdmgs and questioned cosh. Compliance wish the roquiroment of laws, regulations, contract and grants applinbk to each of its major federal programs is the rosponsibility of the Corporation's managemerrt Our respomibility is to exprosn an opioion on the Corporation's compliance based on our audit We conducted our audit of compliara;e in accordance with generally accepted auditing standards; the standards applicable to financial audits coohined in Governerart ArrdfNrrg Stmrdorldr, issued by the Comptroller General of the United Stamen; and OMB Circular A-133, Audits ojStmss, Locd Gourrwnsentr, mid Nonprofit Orgrarisatiaar. Thor atander~ds and OMB C'vcubv A-133 requiro that we plan end perform the audit in obtain reasorrabk auureoa about whether noncompliance with the types of compliance requirements roferted m above that could have a direct end materiel effect on a major federal program oceurred. An audit inchrdes examining, on a test bads, evidence about the Corporation's compliance with those requirements end perfuming such other procedures ss we considered neceasery in the circumstmces We believe that our audit provides s reasonable basis for our opinion. Our audR does not provide s legal determination on the Corporation's compliance with those requuement. !n our opinion, the Corporation complied, in all material rospects, with the requiromerrts referred to above that ero applicable to each of it major federal programs for the year ended December 31, 1999. Internal Control Over Compliance 7'he management of the Corporation is responsible for estblishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grant applicable to federal programs. In planning and performing our audit, we considered the Corporation's internal control over compliance with euquiroments that could have a direct and material effect on a major fderal progem in V1Afi LL~IVMOW,US IY~,YOYW,PM1rMP• , mw4,/ M VMG Mwn,b~Y , l+v rcea~ order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. Our cons~deretion of the internal control over compliance would not necessarily disclose all matters in the mtemsl control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the mtemal control components does not reduce to a relatively low level the risk drat noncompliance with applicable requirements of Isws, regulations, contracts and greats that would be material in rotation to s major federal program being sudited may occur and not be detected within a timely period by empbyces in the normal course of performing then assigned fiuretions. We noted no matter involving the internal control ova compliance and its operation that we consider W be material weaknesses. Schedule of E:peuditurea of Federal Awards We have audited the financial statements of the Corporation as of and for the year ended December 31, 1999, and have issued our report thereon dated Mey 5, 2000. Our audit was perfomred for the purpose of fortnmg an opinion on the fumncial statements taken es a whole. The accompanying schedule of expenditures of federal awards is preserved for purposes of additional analysis as required by OMB Circular A-133 and is not a requ'ued part of the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, is favly stated, in all material respects, in relation to ffie financial statements taken as a whole. This report is intended solely for the information end use of the board of diroctors and rt~anagemerv of the Corporation, and federal awarding agencies snd is not intended to be end should not be used by anyone other than these specified parties. K`Pr~(~ LL-P M.y s, zooo 6 BOYS AND GIRLS CLUB OF HAWAII Schedule of Expenditures of Federal Awards Year ended December 31, 1999 Catabgue of Federal Domatle Assistanee Federal Federal GrwtorlPrognm Titk Number E:pendhtnre U.S. Departmnt of Hoasiug and Urbu Devebpmeat: Passed through State of Hawaii, Depar4nart of Housing and Community Developrnmt -Public and Indian Housing Drug Elimination Program 14.854 S 148,266 • Passed through Kauai County -Community Development Block Grama/Eotitkmmt Graata 14218 93,952 Passed through City and County of Honolulu, Conuounity Devekyrasat Bock Grout -Community Development Block Grants/Sraall Cities Program 14.219 8,441 U.S. Department of Jastlee: Passed through City and County of Honolulu, Police Department -Local Lw Enforcement Hock Grants Program 16.592 26,040 U.S. Department of Health and Haman Servieea: Passed through City and County of Honoluhr, Community Development Block Gram -Block Grams for Pmveution and Treatraent of Subetsnce Abuse 93.959 117,707 • Passed through Stets of Hawaii, Deparnneot of Heahh - Maternel and Child Heshh Federal Conwlidated Programs 93.110 110,013 • U.S. Bureau of Alcohol, Toharxo and Fhraarms: Passed through City and County of Honolulu, Police Deparnnart - Akamai Youth Program - 16,315 U.S. Department of Edantbo: Paased through State of Hawaii, DeparfQrart of Education - 21st Century Community Learning Camera Program - 1,616 Total federal expenditures S 5 Denotes major federal finencial assistance program as defined by OMB Circular A-133. The accompanrying notes are m integral part of this schedule. 7 (Continued) BOYS AND GIRLS CLUB OF HAWAII Notes to the Schedule of F.xpenditurca of Federal Awsrds Year ended December 31, 1999 (1) Baais of Preaeetatba The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Corporation and is preseobd oa the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Cireuhv A-133, ArdtU of States, Luca! GovernerenLr, and Nor+-Profit Orgmriwtkins. Therefore, some amounb presented in this schedule may differ from amounb presented in, or used in the preparation of, the financial stetanenb. (2) Sr.breeipienb Of the federal expenditures presented in the schedule of expenditures of federal awards for the year ended December 31, 1999, the Corporation provided federal awards to subrecipimb as follows: Amoaat Federal CFDA Provldad to Pro[nm Tltk Namber Sabredplmb U.S. Deparbreat of Health and Hamu Servleee: Passed through Stan of Hawaii, ' Department of Health, Maternal sad Child Health Federal Consolidated Programs 93.110 S 32,083 Paaxd through City end County of Honolulu, Coesmunity Development Block Gtaat -Block Grartb for Prevention and Treatment of Substance Abuse 93 959 2Q000 Tobl federal swards provided to subrecipienb S 52,083 8 BOYS AND GIRLS CLUB OF HAWAII Schedule of Findings and Questioned Costs Year ended December 31, 1999 (1) Sammary of Aoditor'x Resalb: (a) The type of report issued on the fmanciel sbtemenb: UogoaB}kd opiobo (b) Reportable conditions in intemal control were disclosed by the audit of the fitraacisl etetements: No Material wealrnessp: No (c) Noncompliance which is material to the financial statement: No (d) Reportable conditions in internal control over major programs: No Materiel weaknesses: No (e) The type of report issued on compliance for major programs: Usgaalilied opidoa (f) Any audit findings which are required to be reported under Section .510(x) of OMB Circular A-133: No Major programs: U.S. Department otHoaaiag and Urbo Devebpmeat: 14.834 Pnbllc sad Inibv Honeini Drq EBmlaatlon Program U.S. Department of Health sad Homan Servieee: 93.959 Bhrek Gnab for PreveatMn and Tratmeat of Sa6etuee Abeae 93.116 Maternal and Chad Hearth Federal Conolldated Progr~ame (h) Dollar threshold used to distinguish between Typo A and Typc B programs: 5300,000 (i) Auditee qualified ss aloes-risk xuditx under Section .530 of OMB Circular A-133: No (2) Fiadbtp Relatlag to tie FlaancLl Statement Reported is Aeeordxaee w~lth Gerrnrwrewf ArdWLq SYawteridr Nooe 9 PART III Financial Shtanents ao Box atso Honolulu, HI 9fi8123150 Indepeadat Aadltors' Report The Hoard of Diroctors Boys and Gtrls Club of Hawaii: We have audited the accompanying balance sheds of Boyer and Gvls Club of Hawsii es of Deoanber 31, 1999 and 1994, and the rotated sfatemares of activities, cash flows, and functional for the years then ended. 'Ibex financial statements are the rospoasibiliry of the Corporation's rruoegemart. Our responsibility is to express an opinion oe those financial etal3ements based m our audits. We conducted our audits in aecordsnx with generally, accepted auditing standards end the standards applicable to financial audits contained in Governwrext Ard/tftrg Stardmidr, issued by the Comptroller General of the United States. 7'hoee shnduds requiro that we plan and perform the wdits to obtain reasonable assurance about whether the financial statements are free of material miswtameat. M sudit mcludea examining, on • test basis, evidence supporting the amounts and disclosures in the fineacwl stabearenta. M audit aLw includes assessing the accounting principles used and significant eatirnetes made by maaiagemeat, es well as evaluating the overall financial statement presentation. We believe that our audits provide a roesonable basis for our opinion. )n accordance wtt6 Governxrext Ardit/xg S7mrdmds, we have also issued our report dsted May 5, 2000 on our comideration of Boys and Girls Club of Hawaii's internal control over financial reporting and on our tests of its eernpliance with certain provisions of laws, roguhstioos, contracts, and grant. >n our opinion, the financial stetemmts referred to above present fiiriy, in all materiel respects, the finencial position of Hoye end Girls Club of Hawaii as of December 31, 1999 and 199g, and the changes in its net assets and its cash flows for the years then ended in conformity with gmenlly accepted socounting principles. K`PN~(G LL"P May 5, 2000 10 .tie ur wcu,.u...,....r,...~.ra~ .+.a. ~ ewes M.e...r. s.,u.ae.m BOYS AND GIRIS CLUB OF AAWAII Balance Sheets December 31, 1999 and 1998 Awets 1999 1998 Cash and cash equivalents S 716,745 - Prepaid expenses and other 26,434 31,983 Receivables (note 4): Comribu6ons 16,750 77,791 Gnots and other 212,822 168,E44 Total receivables 229,572 246,635 Buildings, improvements and equipment, kas accumulated deprociatroo and amortiation of 51,116,205 end 5974,384 in 1999 end 199E,reepactively (note 5) 2,782,541 2,845,749 Long-term investments (nose 3) 2,195,666 2,127,412 Total assets S 5,950,958 5,251,779 Liabtlltia ad Net Aaseb Liabilities: Acoourrta payabk and sccrued expenses S 111,926 113,247 Dafmred revenue 11,257 22,552 Tool liabilities 123,1 E3 135,799 Net assets: Umatricted: Designated as quasi~rrdownnent 733,636 665,382 Undesignaled 2,481,959 2,471,266 3,215,595 3,136,648 Temporarily restricted (note 6) 1,150,150 517,302 Permanently restricted (note 7) 1,462,030 1,462,030 Total net sssets S,E27,775 5,115,980 Commitments (notes 8 and 9) Told liabilities and net assets S 5,950,958 5,251,779 i See accompanying notes to financial statements. 11 x_ N H ~ ry \ N E~ I I I I ~ 1 1 1 1 1 1 I I ~ I I I I °g . . ICI I ~ ~~I II I ~ ~ ~ I I ~ f~ _ _ A~~n H r P M IV P x ~ . P1 ~ fV AI ~ i ~ ?tag "s = ~ ~ " ~ . 6 A ~ N N ~ I I I I I 1 1 1 1 1 1 I ~ I I I I l e s n ~ ~ ~ ~ Igl I o ~~IIII I II I ~gR ~ a` 3 ~ • ~p = rpIA I1 Iw 44 _ YI yy~'~ r = N I1fY rt~ a Pf~R~N $ i ~ w~ ii ~ a ~ ~n:w«~ e3 n ~ n 'f n n n 7 M N ~ ~ ~ i ~ ~ ~ i ~ ~ ~ ~ ~ i a a ~ 7 i~ ~ ~i 8i ~ ¢ ~ $ ~ ~ ~pp~ ~ ~ ~ ~6 d ~i 5 ~ 'a ~ B ~ ~ ~ ~Z N BOYS AND GIRLS CLUB OF HAWAII 5utemerrts of Cash Flows Years ended December 31, 1999 and 1998 1999 1998 Cash flows from operating activities: Change is aet assets S 711,795 214,691 Adjuatroents to reconcile change k eat assets to net cash provided by operating activities: Deprociation and amortization 141,821 142,364 Net realized and unrealized gains oo investments (167,761) (240,708) Decrease (irrcrease) in pmpaid expenses and other 5,549 (2,186) Decrease in contributions receivable 61,041 140,593 Increase in grant and other receivable (43,978) (168,607) Decease in aceoums payable and accrued expenses (1,321) (60,255) Increase (decrease)in deferted revenues (11,295) 18,286 Contn'butions restricted for long-teen investment (670,000) (2,500) Net cash provided by operating activities 25,851 41,680 Cash fbws from investing activities: Pum~raae of buihlings, aoprovemems and equipment (78,613) (128,943) Proceeds on the Bale of investnrenb 994,546 825,829 Purolrases of inveattnents (895,039) (770,325) Net cash provided by (used ia) investing sctivities 20,894 (73,439) Cash flows from financing sctivities -proceeds from wntributions far purchases of buildings, improvements and equipment 670,000 2,500 Net irrcreue (decrease) in cash 716,745 (29,259) Cash and cash equivalents at beginning ofyear - 29,259 Cash and cash equivalents at end of year S 7~16,7~ See sccompanyiug notes to financial statemems. 13 K w.1 ~-v, rl~r4t S.~F 1l.~aPi ~i,.r~~.^~.1FJ ~_a "aa ~aa•xa^ :_n R-==e:ae~n~n.~'i~ n R r n ~eS ~ I~aall ~C1 =_IIIR~ ~In r _ ~ . ~ s:^ ~ ^ a^ = ~ ~ e ^ - _ -a i~^ ~ ~n red- = - =.rn. ~ 1 - i ~ S ~ ~ i _a_a_ ~ ~S ~~er9 C..^~ ~w ~re .~j:_.~ i.R nRR.-- ^ ^ s ] F CAS ~ r_ Rwr 'a- 3 Si~~ _ Q 5 B~~ ~ I~I8~1 ~?la~~~x~IIR E xr- ~ _ = r ~ ~~i ~ ~ 11_x' ~~n a~,~ai~^:~ l es""=s ri~_ .Yi ^ n. ra. bra-. . 1 ^ xSa p ~i~ ~ v=mow w~~ rI~ 1 ^ ri a Li Rai M M + i~ i ~ ~ i ~ -i ~ i lli~$ BOYS AND GIItLS CLUB OF HAWAII Notes to Financisl Statements December 31, 1999 and 1998 (l) Ogadratloe aed Bas4 of Aeco~ntlng t7rdesrtreNar The Boys end Girls Club of FLwaii (Corporation) was organized under the Taws of the state of Hawaii for the purpose of organizing, rtuintaining end operating a boys' and girls' club 1b provide for the physical, mental and moral education and conditioning of boys and gels who are residents of the stele of Hawaii. By action of the board of directors, the programs of the Corporation are coeducational. The Corporation is organized exclusively for charitable and educational purposes. The name of the Corporation, originally (mown u the Lester McCoy Boys' Club until 1975, was officially chmged from Boys Club of Honolulu to Boys' and Girls' Club of Honolulu in 1984 and to Boys and Girls Club of Hawaii in 1998. The Will of the Iete Hazel C. McCoy provided the following: °ARTICLE THBtD: I give and bequeath the following sums: (1) to Lester McCoy Boys' Club of Honolulu, Hawaii, which was established by me in 1969, the sum of TWO HUNDRID FIFTY THOUSAND DOLLARS (5250,000). I appoint CHARLE6 SPALDIIVG as cluirrrran, THOMAS BALDING, ]OHN COONLEY aad GEORGE W. SUMMER, JR to serve as trustees of this fund without compensation. I empower ssid trustees to expend the principal a ieoon?e of this fimd m thev discretion for furthering the admisistraUoe and the purposes of this organization, which include the futthetence of proper physical, merrtsl and moral growth for boys of this community. In the event of the death, resignation or incapability of any of said tnratea, the remaining trustees or trustee shall appoint a successor or successora. No bond shell be required of said hrutees, nor shall they be required to file aocamts in soy ~~;n The Corporation is a member sgency of the Aloha United Way. (b) tlnareJelSf~nnewlPraeatratioe Net aaseta end public support, revenues and gains/losses and expenses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, net assets of the Corporation and changes therein are classified and reported as folbws: Uaratrlcted Net Asset -Net assets not subject to donor-imposed stipulations. Temporarily Restricted Net Asset -Net assets subject to donor-imposed stipulations thst may or will be met either by actions of the Corporation and/or the passage of time. Petmaee~Uy Restricted Net Aaaeb -Net assets subject to donor-imposed stipulations that must be msintsined permanently by the Corporation. The donors of these assets permit tfie IS (Continued) BOYS AND GIIt1S CLUB OF AAWAII Notes to Financial Statements December 31, 1999 and 1998 Corporation to use sll of the inwme earned on related investments for grneral or specific purposes. (c) Cash Egrri'rwlewts For purposes of the statements of cash flows, the Corporation consider all insfnunrnb with origiml maturities of three months or less W be cash equwalrnts. Cash equivaletrts of 589,419 cad 536,505 at December 31, 1999 and 1998, respectively, comist primarily of s mutual fund account. (d) Iavrrnrrsrtr Equity securities with readily determinable fair values end all investments in debt securities ere reported at fair value with unrealized gains and losses included io the statements of activities. Gains and krares oo investmrnU arc reported in the statements of activities v increases or decreases in unrestricted net easels unless their use is temporarily or permanently restricted by explicit donor stipulations or by 4w. (e) Berfldiaas, LeauB•o/d Irrrproverwentr awd Egrr(paarwr Buildings, leasehold improvemaus and equipment ,are apitalized at sort, if purchased, or at farr market value u the date of the donation. Assets watributed for which the fair market value is not determinable at the date of domtion arc recorded as support if and when such values arc determined. Depreciation and amortiution is calculated on the straight-line basis over estimated useful lives as follows: Years Buildings and improvements 10 - 45 Fun»ture and equipment 4 - 15 The Corporation reports gifts of buildings and equipment as unrestricted support umlesa explicit done stipulations specify how the domted assets must be used. Gi1b of long-lived aseeta with explicit restrictions that specify how the assets arc to be used and gifts of cash or other assets that must be used to acquire long-lived assets are repassed es restricted support. Absrnt explicit donor stipuletiams about how long those long-lived a+seb must be maintained, the Corporation reports expitstions of donor restrictions when the donated or acquired long-lived esseU are placed in service. (n Costrlbrtioes Contributions are recorded in the period received. Unconditional promises to give (contributions receivable) that arc expected to be collected within one year arc recorded n net realisable value. Contributions receivable that arc expected to be collected in future years are recorded at the present value of their estimated future cash flows. The discounts on those amounts arc computed using risk- free interest rate! applicable to the years in which the promises are received. Amortization of the discounts is included in contributions revrnue. Conditional contributions arc recorded at their 16 (Continued) BOYS AND GIRLS CLUB OF HAVNAII Notes to Financial Statements December 31, 1999 and 1998 estimated fav value in the period the conditions are met or in the period received if there is only a remote likelihood that those conditions will not be met. The Corporation reports gifts of cash and other assets as restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expiros, that v, when a atipukted time restriction ends or purpose restriction is accomplished, temporarily reshicted net easels ere rephrssified to unrestricted net easels and reported in the stafemems of activities as net asseb relaued from restrictions. Rer/arsifkaNoav Certain reclassifications have been made to the 1998 financial statements >b conform with the 1999 financial statement presentations. Such reclassifications had no effect on the previously reported chaege in net assW. (lF) Irnpelrwrenr ejLer~llvrd.lsstra ewd LoaT-LlredAtselr m Be Dir~osd Oj The Corporation accounts for long-lived assets in accordance with the provisions of SFAS No. 121, Atrowuing for the ferpavaxnt ojlong-L??rd Assets ardJbr Long-Lived Assert Io Be Dispottd Of. This Sdtemeot requires that long-lived assets and casein idmtifiabk imangibba be revierr~ed for impairment whenever event or changes in circumstances 6rdicate that the carrying amount of an asset may not be recoverable. Recoverability of uaels to be heW sod need is mwrved by a comparison of the carrying amount of ao aaxt to future net cash flows expected tb 6e geomated by the asset. Lf such assets are considered•to be 'unpaired, the impairment to 6e recogoimd is roeawrod by the amount by which the carrying aroouot of the esaats exceed the fair slue of the assets. (q Use ojErtlnraas The management of the Corporation hat made a number of estimates and aarumptiom relating to the repoRing of aaxta and liabilities sad the disckxirae of contingent asset and liabilitka t4 prepare these financial s4temeob in conformity with generally accepted scwuntmg principles. Actual results could differ from those estimates. (2) Ta= 3tat~s The Corporation rs clasarfied as a publicly supported organiution as defined in the Internal Revenue Code Sections 509(axl) and 501(cx3) and is exempt from federal income tax under Section 501(x). 17 (Continued) BOYS AND GIItLS CLUB OF HAWAII Notes to Financial Statements December 31, 1999 and 1998 (3) Iavatoettb Invetmerrts in marketable securitie are stated at fair value. Fair value is based on quoted market prices. As of December 31, 1999 and 1998, irrvatments arc classified es long-term as follows. 1999 1998 Permmently restricted S 1,462,030 1,462,030 Designated uquasi-endowment 733,636 665,382 Total brag-term investments S 2,195,666 2,127,412 A summary of long-term investrnents at December 31, 1999 and 1998 follows: Fair Coat vale 1999: cash and cash equivakob S 42,882 42,882 Time certificate of deposit 500,000 500,000 Markdabk sewvitia: Common stocks 712,065 1,074,644 Corporate bonds 114,325 111,483 U.S. Govarnmeat sxurities 409,445 404,40E Mutaal funds -equity 38,238 62,249 S 1,816,955 2,195,666 1998: Cash and cash equivalerrty S 223,341 223,341 Receivable 16,067 16,067 Time xrtificaLe of deposit 500,000 500,000 Markeable sxuritie: Common rtocks 558,914 861,673 Corporate booda 114,325 121,980 U.S. Government securitie 338,056 368,133 Mutualfimds-equity 36,645 36,21E S 1,787,348 2,127,412 18 (Continued) BOYS AND GIRLS CLUB OF HAWAII Notes to Financial Statements December 31, 1999 and 1998 (4) ConMbntions and Grants Reeeivabk Contributions and gents receivable due in less flan one year at December 31, 1999 and 1998 were 5229,572 and 5200,635, respectively. Contributions receivable et December 31, 1998 ware due in one m five yeah a9 follows: Contributions to be received in one to five years S 50,000 Less discount to present value (6'14) (4,000) S 46,000 Buildings, Isproveeesh aael Egaiptaat At Decanter 31, 1999 and 1998, buildings, improveme~ and equipment consisted of the following. 1l99 19l8 Honolulu clubhouse building S 2,187,202 2,187,202 Waianse clubhoux building 981,586 981,586 Equipmaot 367,097 341,488 Katrai clubhouse building 110,248 82.248 Ewa spruag structure 86,243 86,243 Aliamanu clubhouse building 73,546 73,546 Leasehold improvements 64,820 64,820 Construction in progress 28,004 - Totalcost 3,898,746 3,820,133 Less accumulated depreciation end amortiration (1,116,205) (974,384) Net buildings, impravemerrts and equipment S 2,782,541 2,845,749 19 (Continued) BOYS AND GIRIS CLUB OF HAWAII Notes to Financial Statements December 31, 1999 and 1998 (6) Temporarily Reatrieted Net Assets Temporarily restricted net assets at December 31, 1999 and 1998 arc availabk for the following proposes: 1999 1991 Building consWctionhenowtion S 709,086 2,305 Nancy Milbank Spalding -fine arts program 169,935 175,%8 Ewa Beach advisory board 99,892 190,860 Tan literary program 17,735 43,073 Power hour program 15,429 25,327 Other 138.073 79,769 S 1,150,150 517,302 For the yearn ended Decanter 31. 1999 end 1998, net assets in the amount of 5269,233 and 5300,503, rmpectively. were +slea+ed firm dons restrictions by incurring expenses satisfying the restricted purposes or by oocurrmce of other event specified by donors as follows: 1999 1998 Program services S 239,%5 112,473 Purchase of buildings, improvanems and equipeteat 29,268 188,030 S 269,233 300,503 (7) Permanently Restrleted Net Aseeb At December 31, 1999 and 1998, permanently restricted net assets consisted of the folbwing: For operations: Growing to Weianae Campaign S 723,030 P'kake 139,000 Castle 50,000 Mary Virginia dt C. Hamm Terry 50,000 %2,030 Weinberg Foundation -gender equity program 500,000 S 1,462,030 For the years ended December 31, 1999 and 1998, income earned on permanently restricted net assets of 526,098 and 535,945, respectively, was not subject to donor-imposed restrictions rod, accordingly, has been credited to the appropriate revenue accomt of unrestricted net assets. 20 (Continued) BOYS AND GIRIS CLUB OF HAWAII Notes to Financial Statements December 31, 1999 and 1998 (g) Peasbtr Plan The Corporation participates in the Parsion Trust of Boys' Clubs of America. The Corporation's agreement of affiliation with the money purchase pension plan provides far a oontribtrtian equal to 10% of participating employees' amual comperwtian. The Corporation contn'buted S85,235 and 570,927 for the years ended December 31, 1999 and 1998, respectively. (9) Commitmetrb The Corporation has a gratis 50-year lease expiring Augurt 2013 with the stau of Hawaii for hud on which its Honolulu clubhouse building is located. The Corporation also bas s gratis 50-yar lease aspiring Apri12036 with the ebte of Hawaii for land an which ib Waiarue clubhouse building is located. The Corporation also has a noncancelable lease for office apace that expires in 2001. Tool rent expense under this lease wss approximately 514,700 is 1999. Future minimum Jesse payment as of December 31, 1999 are: Year ending December 31: 2000 S 14,800 2001 8,100 Told minimum lease payments S 23,600 21 ARTHUR K. KUWAHARA ~tl~.d ~al~o v>~aca~sn6 AN ACCOUNTANCY CORPDFIATIOry 1600 KAPKri.A1Vl BLVD, SUITE 104D, FIDPIULU-U, HAWA4 96a14 Ph1OPIE. Ia0a1 942 7769 FAX NO. 19091 942 1919 /..bas j lfit[s~t..rty of fi6irw_cxy ~~Cd~vx~y r~, 5'c~1G Dear /L1.C, NA,~.NA As you requested, i have prepared the enclosed returns Crow information which you subwitted: x ~~.w v ~ ~'ce~ii ~~ri z.9>iav'- F~-y 49a Tha original of each return should be dated, signed and filed in accordance with the filing instructions attached to the copy of the return. The copy should be retained for your Ciles. The returns were prepared primarily Prom data furnished to me. Before signing the returns, you should review the stated income, deductions, dependents, etc, to ensure that there are no omissions or misstatements. I have made no attempt to verify any information supplied to me. Also enclosed is the data you furnished for my use in preparing the returns. Upon an audit oC the returns, requests may be made for supporting documentation. Therefore, I recommnend that you retain all pertinent records. I appreciate this opportunity to serve you. Please contact me if you have any questions or if I may be of further assistance. Since ly, Arthur K. Kuwallara Certified Public Accountant AKK:eb ARTHUR K. KUWAHARA ~i~,l~t~le ~u~e~a+e6 AN ACCOUNTANCY CORPORATION I GOO KAPIOLANI e~vo . surrE loco, HoNd1Jw, HAWAU 9e6I a PHONE 1808) 942.7789 FAX NO (8091 942.16 FILING INSTRUCTIONS RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX ,l(-FORM 990) Taxpayer ~<S f l/'~1~5' ~!B o~ ~.vouuy • Taxable Year Ended ~~/'~~~Sp An officer must sign and date the return and forward it on or before ~S~'"!~ to the: Internal Revenue Service Ogden, Utah 89201-0027 ObIB tlo 1a~5.OW7 F«m 990 Return of Organization Exempt From Income Tax 1998 Under section 801(e) of the Internal Rwenus Code (szeapt black lung benefit trust or prlvab foundstlon) or seetlon 4947(a)(1) norwrsmpt eharltabls trust Tnr Ferw b ~Rrrlur ~ Nob: Ths O'pI/~allar! mayhwe b U.ra a agoya/tlYs M/MAto asBrlyaah rapp'rprsgrienwrfs ~nspeYun A Fa Ilr lilt esbrldsr y..r, QR to yssr period begbrlYq .199{, and sndirq , 19 g Chrdll N.... Ctisrnsdartsnh:sbn DEngby«IdsntlacWon nurnb« ? Q1ipia10°"' BOYS b GIRLS CLUB OF HONOLULU 99-6005907 ? baY pbrl r rwlrlb« sod strati PO box M msN b not dNbsred b stoat sddrws) ROaNslxr E Tsbphens numbs ? F~1tl"" s°~a. 1523 KALAKAUA AVE. 202 ? (rb~o rr Y.~ra` ~'«a.n..w.«aa,llrx.ria zr+s Fawdt?? Ir.onwllan.wMratlm ~a„p„s„s) a.r HONOLULU HAWAII 96826 Ispwldrlt G Typa d oigsilYratlan F~aiript under sectlon 601(W ( 3 ) ~ (Nls«t numb) OR ? tadlan 4i47(ax1) norayanpt dlsrAsbb lost Note: Sacton bo1(c~ axsnpf orpvYrati«u end e947(y(1) nonsrsrrld cnertabr swM auSTartsch • oorlpsrhd SdrsdiiA (Form 99q tip) b tlis a prop rNum ala0l0r aa9apa7 ? Yu ®K0 1 l Hear tax M H r chaNaM "Yea; anbr axr•dlaa poop aemptlon nunhar (GFJI)? (b) 9'Yr; anbr as Manbar d anaaW IOr rrhlrJl 0aa rNVn b IYad ? J AccoullWq mNlad ? Caah ®Acpval tc) b alb. ssparW stun Ilad by an orp Wrallon ooarW h'. Vaup nllrp? ? YM ®No pel« ( ? K also Mn ? ? Y tla arpararaaenl ~a raeNpb ao romusy roi more tlltn 175.000 TM OrpaNUtlon rwd rla a1a • rNlm wise sa eta, but N a ncalvsd ¦ Fam aa0 Padapa M as mY, a aho1M Y. a rNUm ailMoia ar.cw am aorria arsl.. raquh ¦ mmpbn rawm Noa: F«m iiaEZ rla used aWna Kan gros. mega r„ roan sroo,aoo andtofsl ssash ru ann 5250,OOtl of and a Revenue, Ex nsas, and Chan a In Nat Assett or Fund Balaneaa (See spsdfic Instructions on pa a 13 ) 1 ConWbuOone, pith, grenb, end slmflsr amounts received a DKed pubic support la 4 O5 161 b Indlred public support 1b , c Government contributlans (grants) lc 1 94 d Total (sdd hoes 1¦ through 1c) (attach schedule o(conWbuton) (cash S noncash i ) td 2 101 921 2 Progrem service rwenue Induding government teas and contreds (from Part VII, line 93) 2 3 MemboraMp dues end easessments 3 67 8 4 9 4 Interest on savings and tsmporery cash Investments 4 8 Dividends and Interact from securillas 8 S 9 814 Ba Groat rents Bs 18 130 b Less renal expenses 6b ' c Nei rental income or (loos) (subtred line Bb from line Ba) ee 18 130 7 Ottux Investment income (descnbe? 7 Oa Gross amount Irom seta of easels other W aacurltlaa lal Uttar , ` c than Inventory 7 4 6 17 7 ea b I.wa coo «dh« hub sod saba s~«ur 616 5 9 9 tb c Gain or (loss) (attach schedule) 129 583 Be d Net gain ar (loss) (combine line Bc, columns (A) end (B)) Bd 12 9 58 3 9 Spsasl events and adrvibas (attach schedule) a Gross revenue (nd mduding ; of ' wntnbubans reported on hoe 1a) 9a 318 636 b Less dlred expenses other then (undressing expenses 8b 9 9 17 5 '~t}' c Nel income or (loos) from special events (sublred Isna 9b from line 9a) 9c 2 2 9 9 61 10a Gross sales of Inventory, less returns and allowances 10a 21 071. b Leas cost of goods sold 10b 9 8 2 8 c Grms profs «(bs) from sobs d Inventory (attach sdladub) (sutMmcl Lna tOb h«n lids 10a) 10e 1 1 2 9 3 11 Other revenue (from Part VII, line 103) 11 3 691 12 Total revenue add Imes 1d, 2, 3, 4, 5, Bc, 7, Bd, 9c, tOc, and 11 12 2 611 692 13 Program services (from Ilne 44, column (B)) 13 1 987 812 14 Management and general (from Ilne 44, column (C)) 14 3 68 839 15 Fundrelsing (from Ilse 44, column (D)) 15 151 4 2 5 16 Payments to atfillates (attach schedule) 16 17 Total ex nsss add hoes 18 and 44, column A 17 2 5 08 07 6 18 Excess or (deficit) for the year (subtrad line 17 from Isne 12) 18 103 566 19 Net assets or fund balances al beginning of year (from line 73, column (A)) 19 4 901 28 9 ~ 20 Other changes in net assets or fund balances (attach explanation) 20 111 125 21 Nel easels or fund balances at end of ear combine lima 18 19 and 20 21 5 115 98 0 For Paprwork Raductlon Aet Notka, sea papa 7 of the aeparab Iratnxtlans ru Form 990 (ISasi 6rF FEOIa77F 1 Farm ee0 (1eW) p~ 'j StatanantOl ~u«yWrwawmutoampM•oowmnWCal,mve(s1,ic),.nafD).nrw~+r.e+arwabnsotla)fA.ne1~)as.+srau Funetlonal Ex eroes ra •enpx+) arw.swt oitrsear awb w apeaar w olMn. (r... sperJae euaueeom an wse n ) Do not tNatrde amounts reported on ire s.- W Tow Isl Prgrem lC) twuanrrd io) FwrMWq 56, 86, pb, 106, a 15 t# PaA 1 tr er~ioes rid aenerY 22 Grano and sllocahons (attach schedule) ~ ; a = Iii norresdti ) 22 `e 23 Speo)k atsstarwro b)rtdrldrde (allach adtedtrae) 23 K ~ ' ' 24 Burslu psW b a br aremhen (a0adr acheduk) 24 25 Compenudon of olfiars, dlredors, etc 25 28 Ot)rer ealatriss and wapst 28 1 0 9 7 0 5 4 9 21 15 8 6 9 9 8 9 105 912 27 Ponsiort plan conlributbm 27 28 Other employee bsnef~ts 28 181 115 14 2 0 5 2 3 5 02 4 4 03 9 2e Payraltaaea 28 109 118 83 179 5 353 5 586 30 Profassbnd lundrelslnp fees 30 31 AcooutWnp teas 31 32 Lepalleaa 32 33 SuppYes 33 191 320 155 243 2 897 3 230 34 Telephone K 27 764 16 353 11 9 1 35 Postage end shipping 38 6 5 8 8 1 9 9 9 2 02 7 2 612 38 o~cy. 38 11 911 792 11 169 37 Equlpmant ranlal and maintenance 37 15 211 9 599 5 612 3t1 PriMinp and publrcatrons 38 1 5 9 9 4 0 62 1 37 5 6 112 38 Trevd 38 56 024 45 570 10 361 93 40 Conhrertces, wrnentrons, and meetings 40 47 095 26 957 19 332 806 41 Inleraet 4 42 Depnda0on,depbuon,stc (attach schedule) 42 19 364 142 364 43 Other a~ensss (Itemize) a 3a b SEE ATTACHED SCHEDULE 436 615 963 438 584 159 349 2 035 c 43e d 43d a 4 44 TWY lenerbnrl taprtaaa (add eitea 716atph 0rperdratlana meeru - arenmaaarwfr•ts 44 9 508 076 1 987 612 368 839 151 925 Reporting of Joint Costs. - Drd you ropoA rn column (B) (Program services) any Joint costs from a combined educatlond eampatgn and fundreisrnp solicrtalion? ? ~ Yes ? No If'Yet; itler p) rte spprepale amotd of tlteae pert coals i ;111) the anent allocated to Program services S Ilq Ili amoad slocaled b ant and S , std pv? the amorrm atorJled b F S Statement of Pro ram Ssrvlea Aceom Iishmsnts (Ses sdfk Inswctrons on pope 20 ) WhatiaUtsorpanizetron'sprimarysxemptpurpose7?SEE ATTACHED STATEMENT Proaramttervlu AtaryaNrahor~smuYdawibetluretamptpurpossachavenamsnaclvandconasemavtsStalethenumbardchatkssred.pubNcafau Es~~ a tsnred, eb Oacras achievemetb that era not meaeumWa (Section 501(c)(3) and p? apanrzauons and 19e71aN1) rortetanrq c)rartubls orals w~ moat also etltr the amaum of pmts and atocalrarts b outers ? ~ Z, a.,.. r a ATHLETLC DEPT= 50~------------------------------------- BASKETBAI,I._ LE8C~4E._ FLbG _EQQTBALL~ _(LQW,EY88LL,_ ~7S1Dfl~ _ _ _ _ _ _ _ _ Y7EIGHT ?'RP'INIdC~---------------------------------------- (Grents and allowttona i ) 9 93 906 b SQQL}~Il RECREATION DRPT_ _ 308_ _ GAME ROOM ACTIVITIES~_LIBRARYI_COMPUTER_CLASSES~_DANCE,_____ PI8d4_t,IiSF9N~~_boo.K~NG_ALAS.S~~--------------------------- (Granta and allocations i ) 2 96 3 9 9 c ART_!:_CRAFTS_DEPT =_~4~--------------------------------- WOODVjORK CL~,S~ES,_ OTHER_SKILL_ B(1LLDING_ CLASSES _ _ _ _ _ _ _ _ _ _ _ _ (Grants and allowtiona S ) 98 761 d FINE_A~iTS_DEeT-= 10$------------------------------------ CJrRAMICS~_ NEEDLE WORjC~ _PAPIE~2_ M~Qy.E'~_ WATER COILORS~ _OILS _ _ _ (Grants and allocations S ) 98 781 e Other ro ram services attach schedule Grants and allocations S ) f Total of Program Service Expcnaaa (should equal Inns 44, column (B), Proprem services) ? 98 7 , 812 sir reorenr x rann ass Msasl rqa i P~Ir~ Balance Sheets (See Specific Instructions on page 20 ) Nda. 1NIan raquied, seadwd sdradiAa and arriDlalfa e+Trin Mrs daavpBDn (A) (B) caiam afrD1Y1W for andaf-year amounts oriy eepfnnklg d year End d year 4S Cash - nort•interoN-bearing 10 8 9 0 9 4S 2 2 3 3 41 48 Savatps end temporary cash investments 500 000 48 500 000 47a Aabtrnts recavabla 47a .r b Less. Nlowarlce for doubtful accounts 47b 47c 48a Pbdges receivable ~4Sa 7 7 7 91 T )'+i b Lass allowenaf for doubttul aabunts 48b 21 B 38 9 48c 77 7 91 49 Grentsreaflvabls 237 49 168 894 SO Recelvabbs from af0atrs, dxectors, trustees, and key employees (attach schedule) SO S1a Other notes and loans rsa„vable (attach J'! schsdub) 51a Y b Lsss a8owancs for doubtful aabunts 51b 51e S2 Inventonas for sale ar use SZ 63 Prepaid expenses and dNarred charges 2 9 7 97 S3 31 98 3 64 Investments-secuntise(attech schedule) 1 362 558 64 1 904 071 SSa Investments -land, buildings, end , , equipment bests 55a b Lsaa accumulated depreaabon (attach ' schedule) SSb 55c SB Invatmants -other (attach schedule) 56 67a Land, buildings, end equipment bass 57a 3, 820, 133 a b Lees accumulated deprsaallon (attach schedule) 57b 979 389 2 859 170 57c 2 845 749 SB Other assets (desrnbe ? ) SB 69 Total assets add Imes 45 throe h 5B must ual line 74 5 07 9 O5 5 S9 5 2 51 7 7 9 80 Aabunts payable and ecatred expenses 17 3 502 60 113 2 9 7 61 Grants payable 61 s2 Delarrsdrevanue 9 264 62 22 552 83 Loma from oRcers, directors, trustees, and key employees (attach ~ arlNdub) 63 ~ 64a Tax~icampt bond bablhbes (attach schedule) 64a 7 b Mortgages end olfter notes payable (attach schedule) 64b 65 Other Ilabilities (describe ? ) 65 66 Totalllabllltlas addknes001hrou h85 177 766 68 135 799 Organizations that follow SFAS 117, check hen ? ? and complNe Imes 67 through 89 and lines 73 and 74 67 Unreatncted 2 935 999 67 3 136 698 ¦ 66 Temporarily restricted 503 310 68 517 302 69 Permanentlyrestncted 1 962 030 69 1 962 030 e Organizations that do not follow SFAS 117, check ttore ? ? and LL wmplNe lines 70 through 74 `0 70 Capital stock, trust prinapal, or current funds 70 71 Paid-in or capital surplus, or land, building, and equipment fund 71 • 72 Retained earnings, endowment, accumulated income, or other funds 72 a 73 Total net assets or fund balances (add lines 87 through 69 OR hoes Z 70 through 72, column (A) must equal line 19 end column (B) must equalllne2t) 9 901 289 73 5 115 980 74 Total Ilabllltlss and oat estate /fund balances add Ilnea 66 and 73 5 07 9 055 74 5 251 77 9 Form 990 is available for public inspection end, for some people, serves as the pnmery or sob source of information about a panicubr organisation How the public peratives en organization in tech cases may ba dNermined by the Inlormation presented on its return Therefore, please make sure the return is complete and aaurete and fully desatbes, in Parl III, the organization's programs end accomplishments eIi FEDIa!]F Farm astl (taw) p~ 4 ~ Reeone111aGon of Rsvsnus par Audited Reeonclliatlon of Expenses per Audited Financial Statements with Rsvsnus per Financial Statsmsnts with Expenses par Return (Sae S flc Instnlctions, 22) Ratum a Tahrl retlena, gtlku, ad oYtr auppal per ' . , a Total expenses and bases per eidlsd iurieal staNrrwls . a 2 6 2 6 7 7 0 audited finerxad etatementa ? a 2, 612 , 0 7 9 b Amanls Indudad on Nrls a but not b Amounts Included on hne a but not - ; , _ u an Ilne 12, Form 990 _ on hne 17, Form 890. i : ~ N~ (1) Nal unrealized gNns " - (t) Donated samosa , ' $ on investments S 111, 12 5 - and use of fadlltrss ; ' 12? Donated servkes (2) Prior year sdruatments ~ ~r' ~ , and use of tsaNtfea ; ' " , .t ~ reported on hne 20, ' (3) Recoveries of prior _ r" • Fortn 990 S year grants i (3) Losses reported on ` (4) Other (spadly) tine 20, Form f)90 i ~ 9b - 99 , 17 5 (4) Other (seedy). lOb - 9,828 ~ 104,003_- 9b - 99,175 Add amounts onlinas(1)through(4)? b 215 128 lOb - 9,828 s 104,003 ,,,u Add amounts on lines (t) through b 10 4 003 c Llne a minus line b ? c 2 611 64 2 e Lino a minus line b ? e 2 50 6 07 6 d Amounts included on hne 12, ~ d Amounts included on Ilne 17, Farm 990 but not on hne a: Form 990 but not on Ilne ltl Invasimant expanses _ (1? Investment expenses not inchrded on tins qtv .c not included on hne ' Ob, Form 880 f 6b, Form 880 t` (2) Other (speafy) 12) Other (apeafy) ,r f f ` Add amounts on Imes (1) and (2) ? d Add amounts an lines (t) and (2) ? d • Total revanw per Ifns S2, Form 990 a Total expanses per hne 77, Form 990 (tins a plus Nns d) ? • 2 611 642 Ilne c ua line d ? • 2 508 07 6 list of O(Ylcars, Directors, Truabes, and Key Employees (List each one even if not compensated, see S crflc Instructions on pa a 22 (B) Tltla ane a,erap~ hen pnr (c) Comgn~etlon IDI ca1wO,Yan b (E) Exyanta IN uam..ro.em.w waalt eardatl b posefon Ia not veld, .npu,re.+a pr. s secwll Ala e7w mYr -a l er.~.a mnP~~ dlownl~w SEE SCHEDULE _ATTACHED_______ 75 Oaf arty oicr, dseGa, Wslea, a key empbyee ratans aggregate campensatan of more Than 1100,000 horn your agasrahon and al Idaled agalxrahorK, d wlsrJi mae Than 510,000 was provded by the rtllaled aganuabons7 ? ~ Yea ®No It'Yes,' attach schedule - soe Specific Instrudrorre an page 22 67F FEOIW]F~ Fam eeo tlesq Papa 6 Other Inforrnatlon See S ecrfic InsWdrons on a 23 Yee No 7{ Old the upaticallm errpapa h arty acbs{y nd prarlady repaid b the IRS? K Yes; attach a ddailed descnp0on d eah edMty 76 77 Were any chanpea made rn the wgenlanp w povemrng documents but not reported to the IRS? 77 X If'Yos,' attach a conformed copy of the changes ~ " 78a Od the orprrlalbn liars urrelsled Maness pose krcerne d 51,000 w mae dump Bra yea cased by INa relum? 78a X b If 'Yes; has It Rled a tax rdum on Form 990-T fw this year? 78b 79 Ws then a Ygridltlon, dissaMdlon, IennbWprr, a arrbslsrrbal canheclron dudnp tlrs yeah IIYes; aMadr a statement 78 X 80a Is the aperixdlon raided (aBrs then by asacaa{orr wdh a etalernda a natlorrwlde apanvatlorr) thnrrph common manbseMp, prwriq bdMe, Yueler, afaora, eb , b ary otlrr e~rrpl ar rtaramrrpl arpardtalbn? 80a X b If 'Yes: anti the name of the orpanlzalion ? and check whether it is ? exempt OR ? nonexempt B1a Entx the amount of political expendrtures, dlred or rndrrecl, as descnbed in the Inelnrctrona fw Ilne 61 Bt• _ b Drd the organl:aUon file Forrn 1110-POL fw this year? 81b X 82a Drd the organization recrva donated services or the use of metenals, equipment, or lecrlrtlos at no charge w at substantla{y lass Then far renld value? 82a X b II'Yes,' you may indicate the value of Ihese dams hero Do not mdude this amount - aa revenue rn Part 1 or as an expense rn Pert II (See inslrudlons for reporting In _ Part III) 82b ~'s ,i. ~ B]a Drd Ihs organization comply with the public inspedron requrramanls for returns and exemp0orY appllcatlona7 {]a X b Drd the organization comply with the diadowre requirements rda0ng to qwd pm quo conUfbutlons? 8]b X Boa Did the oryantca0on aolicd airy conlrlbuUone w gigs tlrat were not lax dedudibla7 BIa X b If'Yes; did the orpanizatron mdude with every solrcitefron an express atetement that such coMrlbWrons or plfla axe nd tax deducNble7 84b 8S 501(c)(4), (5), or (6) orpanlzafrona. - a Wxe substanlrally ell dues nandadudrble by membxs7 86s b Drd the organizalian make only rn•housa lobbying expenddurss of 52.000 or less? B5b If'Yes' was enswxed to dlhx 85a or 85b, do not complete 85c through 85h below unless the orpanlze0on receved a waivx for proxy lax owed fw the pnw year 4'- ~ ~i c Dues, assessments, and similar amounts from membare BSc s d Ssdion f 82(x) lobbying and pob8tal expenditures BSd • Aggrepsls nondedudibla amount of sedion 6033(e)(1)(A) dues nohcas BSe _ f Taxade amount of lobbying and political expenditures (line 8fid Ises 85e) 86f ~ t p Doss the organizellon dad to pay the seUron 6033(e) tax on the amount In B5f7 BSg h B sedion 80331 aN1NA) dues rioYCx are sad. doe 0re orparurahm ape m add Bie errtorW n 851 b Ms reasonable eslmale d dues doable to nondaductibb bbbYl^9 and potlrcal espaidduna br the folowep tats yeefl 86h 501(c)(7) orgerraaborrs - Enter a Iniliatlon fees end capital conlnbuUOns indudad on Irne 12 86a b Gross receipts, rnduded on line 72, for public use of club fadlrlres 88b 87 501(c)(12) oryanaalions - Entx a Gross income from membxa or shareholders B7a ~ b Gross Income from othx sources (Do nal nd amoums due w paid to othx ' sources against amounts due or reserved hom them) 87b 68 At any Ilme dunng ilia year, did the organrzatlon own a 50X w grealx inlerost rn a taxable corpwatron or partnaahrp? If 'Yes; complete Part IX 88 X 68a 501(c)(3) organaafrorts - Entx• Amount of tax imposed on the orpanlzatron during the year undx. aedion 4911 ? 0 , sedron 4972 ? 0 . sedion 4955 ? 0 b 501(c)(3) and 501(c)(4) organizations -Drd the organrzallon engage In any section 4958 excess benefit Uansadion during the yeart If "Yes ; attach a statement explarnrng each Vansection 89b X c Entx Amount of lax imposed on the organrzalion managxs or disqualified pxaona dunng the year undx sections 4912, 4955, and 4956 ? O d Enter Amount of tax rn 89c, above, reimbursed by ilia organizalron ? 0 90a Lral ilia slates with which a copy of this return is filed ? b Number of employees employed In ilia pay penod that rndudes March 72, 7998 (See inslrudions) 90b 60 9t The books arerncareol?BOYS 6 GIRLS CLUB OE HONOLULU Tdephorteno?808-999- Locatedat? 1523 KALAKAUA AVE., N202, HONOLULU HI ZIP + 4?96826 92 Secfxri 4947(x)(1) nonexempt chanfable trusts filing Form 990 in feu of Form 1041 -Check here ? ? and enter ilia amount of lax-exempt intxast reserved or accrued during the lax year ? ~ 92 STF FEDIa27F 5 Fam a)0 (laea) p~ 6 Anal sis of Income-Produaln ActlvltNs (Sss S flc Inswctlona on a 27 EMar pros amaslts unlew othefrwts llneliad buaitasa Ytatrr E,dodad by aada at; su, «ste (E) Indlatsd NI ls? Ic1 ID) Rslatsd « 83 Proprem service revenue &+silesa ads Moount E*dasioD coda Mount eanp Ilstctiorl a b c d e ( MedlcardMedtcald payments 1i Fes and eodraW ion (IorsrtmaM apwcis 84 Membarslvp dues and assessments 3 67 8 4 9 8ti ilbleel a esyslpe and bmpaary ash Imrestrnents 98 DNldsnds and Intsset from aecunbes 19 5 4 814 87 Net rental Income or (loss) from real eetats _ , • debt-financed property b not debt-flnancsd property 16 18 130 88 Net lertal ultanw a goes) ion perwnal property 88 Oths Investment Income 700 Gan a Ilos) iom als d creels olhr Ihen tnvarllory 18 12 9 5 8 3 707 Nd Incoms a (loss) from speaal events 224 4 61 102 Gross profll a (loss) hom sales of Inventory 11 2 4 103 Other revenue • MISCELLANEOUS 3 691 b c d e 274 017 235 704 104 Subtotal (add columns (B), (D), and (E)) - tOS Total (add One 104, columns (B), (D), and (E)) ? 509, 721 Nob: Line 105 s fns 1d, Pert 1, should a oaf the amount on he 12, Part I Relatlonshl of Aetivitles to the Aecom Ushmsnt o(Exem t Pur oses (See Spstiflc Instntctlons on pa a 28 ) LJrte NO El~laln haw eedl aNyiy la which Name Y raporhd H odtem (E) d Pert VII oatbbtaad Mp«W18y to the sororrlpllahrrwa d tlr ? aBatlryiatY slsrp purpcaaa (other than by pratdil0 funds fa coca P«Pases) THE FUNDRAISING ACTIVITES NET PROCEEDS ALLOWED FOR THE CONTINUATION OF ON-GOING PROGRAMS AND EXPANSION INTO NEW PROGRAMS FOR THE BENEFIT OF ITS PARTICIPANTS. • Inforrnatlon Re ardin Taxable 8ubsidiariss Com late this Part If the "Yea" box on Ilne 8B is checked.) Name, adttrsss, oral «rpkyw Idantllfullort Padnlps d Nseaa d Tela1 Erld-d-ye« ranb« d eaParatl0n a paMarahip wwt«ship atleresl buaebsa aUhiiles roams useO UMar prWYat d parJlry, I tladua slat I Gva ewnana Ws mgxn, Indudirq sa~rrparlylnp tduduba arM aWarwet, one b tlla Gat d my anornaaa. Please ana heed, e b InM, card, ana rorn Dadraeon d pnpe« Idh« ebrl dawr) Is baaW a as tlkrmteon d,MYdl prap«« Ibs my IunwNdpa (eaa Sign c 0•m s) DAVID NAKADA Here ~ EXECUTIVE DIRECTOR d Otb Typo «prld nano one tlN Dab Chak If Pnpanr't SSN P pant's "r°"'s1° ~ 575-58-9139 UseOnl FI'"'ti"'~"'(0f ARTHUR K. KUWAHARA CPA AAC alit ? 99-0250528 y u~idniall~!lmFbvbl 1600 KAPIOLANI BLVD M1040 NON H zlF+a? 96819 B1F FED19QfF e BOYS & GIRLS CLUB OF HONOLULU DECEMBER 31, 1998 FORM 990 PART I, LINE 9 - SPECIAL FUNDRAISING EVENTS 4 ACTIVITIES THS FOLLOWING FUNDRAISING EVENTS i ACTIVITIES WSRB HELD DURING TNS YEAR INCLUDED ANNUAL GOLF TOURNAMENT, HULI HULI CHICKEN SALES, ANNUAL DINNER, AND OTHYA MISCELLANEOUS. GROSS RSVSN[JB 318, 636 LESS DIRECT EXPENSES (94,175) 224,461 PART I, LINE 10 - GROSS SALES OF INVENTORY THB FOLLOWING SALES OP INVENTORY INCLUDE SNACK ITEMS SUCH AS SODA POP, IC8 CRBAM, HOT DOGS, CHIPS, COOKIES, HAMBURGERS, POPCORN, PIZZA, ETC. GROSS REVENUE 21,071 LESS DIRECT EXPENSES (9,828) 11,243 PART I, LINE 20 - OTHER CHANGES IN NST ASSBTS OR FUND BALANCES NET UNREALIZED GAIN ON SBCURITISS FOR 12/31/98 111,125 PART II, LINE 43 - OTNER EXPENSES DESCRIPTION TOTAL PROGRAM SVC MGMNT 6 GBNL FUNDRAISING ADVERTISING i PROMOTION 2,792 1,399 951 442 AUTOMOBILE 4 PARKING 21,513 16,221 5,274 16 BANK SVC 4 INVBSTMENT FEES 20,103 214 19,870 19 BUILDING RBPAIRS 8 MAINT 68,878 42,166 26,712 O CONTRACTUAL/PROFESSIONAL 341,522 252,317 76,622 12,583 DUES G SUBSCRIPTIONS 9,893 2,307 7,460 126 GENERAL EXCISE TAX 5,538 0 0 5,538 INSURANCB 78,621 66,828 7,862 3,931 MISCELLANEOUS 14,798 6,365 8,055 378 UTILITIES 52,305 50,767 1,538 0 615,963 438,584 154,344 23,035 BOYS 6 GIRLS CLUB OP HONOLULU DECEMBER 31, 1998 FORM 990 PART III, STATBMBNT OF PROGRAM SERVICE ACCOMPLISHMENTS EXPLANATION OF PRIMARY 6XSMPT PURPOSE: TO PROVIDE PROGRAMS POR TNS BENEFIT OF THB PARTICIPANTS OP THS BOYS 6 GIRLS CLUB. PART IV, LINE 54 - INVESTMENTS - SECURITIES BEGINNING BNDING BALANCE BALANCE COMMON STOCKS 810,920 861,673 CORPORATB BONDS 118,211 121,980 U.S. GOVT SBCURITIBS 388,475 368,133 MUTUAL FUNDS 44,952 36,218 CONTRIBUTION RECEIVABLE 0 16,067 1,362,558 1,404,071 PART IV, LINB 57 - BUILDINGS 6 BQUIPMSNT ACCUMULATED NBT BOOK COST DEPRECIATION VALUE BUILDINGS 3,410,825 (733,286) 2,677,539 EQUIPMENT 344,488 (217,633) 126,855 LEASEHOLD IMPROVSMBNTS 64,820 (23,465) 41,355 3,820,133 (974,384) 2,845,749 1998 BOARD OF DIRECTORS tCJOtm, Aw S37-p(61M07 iANIL OF HAWAD P. Q Bu 1110 NON Nf (haelirq S17-tWFAX HfwrilMarY~t4~rp AIJIO,RrMIA. 3360119 I~SPBAWAIIMItIANK P O.Baa370t BONiII- (PrrdOert Otd) 333i114llrrr llrrrtlY Mwt/anrt GnrP 3701 32S70N FAX Y061~H1tA, arMr 4t7i3t7 DOTY EQU[fl<8, INC. 99-17p Iwrraa Skirt AQA 701 (11ae~ar) 4[7,1[41 FAX KUDOr tLy.ar 7of•tttt DWYlIN tlIANAYA tCHMPF Prrete Pra, t.ue IMO HON tll (Seorrt7) SILU19 FAX KUDO MEYER AND FUJD10'f0 A Tr„ lfl OOtdr 73t cxwClm~, Srq 3!f•u» 674 w~rlrr t!atM KAI734 134-tp1 rex noogWlm.. s2t4i1t0Jar CHUNKEaaDODDttGMAN 74sputtLMrY,91s.lM HONtu slcetwFAx •wONG swRmGE, lw?i 73t-urx ax7 wur. Free NoN to 73t~Ot FAX FADIRAPIR8, 9Ynra 373-f71t f39l/rneW Strwt f10N t31 SOlagl HNI.TRAVELASSOCIATiS 911513 FAX FERGUt, Oltriad J. S18diM KUR19U ! F~tGUB haaM Twire, Btib 1725 S'i7-7t3lFAX _ fOtllliapttrret NONt13•i423 FLANAlO)FZ, wee & p2SK7 Trae7 C 8. Ft7tf4ANDEZ 8Hl7Wt 91,1[6 Omar Street t1YA 707 gidtli FAY FRlJ7` Net W. 2l1.37p PH ~ FAX 4f-iMlrralY P9em KANL 7N GI<OaG'i, OdYr a7sat44 G78Y GWAGL i U Nru Strut HON tit 377~tU FAX ABBOCJATta> GIGA, Yrrl S1~lltf IWJOMANI CORPOtGTION 7M tttMp 81., 8alr ft0 iltlrl t13~11 331df31FAX GUOBMAN, tJeWf SOLUM DCM GROUP 700 ttitp St., Sla. 200 NON tl7 S344B6 Crie 37624[[ FAX 11AI.IJN, Paa1 316t1i1 ALEXANDFJI s tNLDWD~I t11 lYYop SOrR HON t13 S33~f4P! FAX HARACUCRI, W7d f74J10i F8fA7710F JAMES CAttP 1001 wnoklr mei KAPOI.EI701 i74~fPM-lank tYca f7W111 FAX ImM. Cwrpr7 3[7.1607 6001/8111. ANDt3180N QUINN T. 0. M= 7196 HON t13 S17~tt FAX ! BITIFI. KINGMAN, JaM 344ii21 CC9IfAL PACIFIC t4?NK P. 0. Dez 3390 BON tll- 344•ita FAX 74att DNrba 790 KOOIAYA87P,Ar 9730045 7657WrkaWq BONt23 KOMtY1L ]cYa 344-~Ot WATANAHE DrG! Finl Htntr Ctr. , 37N Floor BON t13 sw-ts7lAx KAWAa9mis 991 Mr.p sa.et IJGRY, Mleiad t3!ffi3 B3,AND DE000 1766 KSiaa 8hrtt HON ti9 t3li5i3 FAX 1Jtwlt, Map lax 3!9-0011 HNI.771AV1.1, ASSOCIATES 1243 Yw¦t 8trrt BON t17 91151) FAX MARINE, Rliarl 9f•ONI CENTURY 0001T[Tft3l9 577,A Perwcar Btrarl HON t11 391-/I!S PAX MOO, Las G 4 39f•Att JAMES C 4 MOO CPA INC. 3.17 wa\da 6t, 9w 7M NON 825 3!F®N FAX aotEN, [tree anal[[ Dqr DFS utA r o. R.= 39lM IwN ao t3'1-359 FAX A Dhbtar of DFS Cewp LP. SLAI'ON, Gl~r 343+91L XEROX ODRPORATION MI Cfebop 8t, O11t0 HON tl3 313x171 FAX SIIWISA, Wryu t37fOp N198AN MOTOR CORP. 7ti0 KWYw 8t IION t19 t740iS7 FAX TOWN, MirLd StlM74 e/r Ctrerll Cwrt P. O.6o= fl9 HON t09 339-Iltt PAX WARD, AareY G t41d3M =70.1 DREYlll9 OF HAWAII 716 Unl 9tr=et HON 619 t1i-IOtf FAX Wt:4SRLRG,Dr Gaerr 90l.titl 90D Prrhor 8t, 0101 HON tlf 949.14[[ FAX YEE, Aap=ri 953.3lb AFRO DUCT 905-A Karraala Straat HON t41 ]73-1331 SCHEDULE A Organization Exempt Under Section 501(c)(3) o•talr• ,SI•.DD.7 (Form >190) (e,cc.pe Private Fourrdatbnl and aeetron aotUl. esotlfA so7(W. tImIN. «aectlon ~W11y(7) gorrsste~tClrsrlfahla Trust Suppl.menary Informstlon 1998 a.r.rm.+a•r n....y ase sePsrsss Inafrrrctlorr. r••nr nn... Unea ? Must b complstsd by tb ebve o lorry and aaached to tlralr Form 990 «990fZ. N•m• alar ar9an4aasn Grplor•r Id•nalk•Ilon nwn0•r BOYS b GIRLS CLUB OF HONOLULU 99-6005907 R Compensation of the Five Highest Pald Employees Other Than Officers, Diroctors, and Trustsss See Instructions on e 7 List each one. If there are none, enter'None W N•ms any sodn•• d •scA r^PbrM P•i• nror• W? Ttas a•a nr•9• boos (q c.rwsa. b E+P•ss• Yr•n 7ae,oDO V•r rre•k •nal•d b poWbn iel cDmp•n••tan wrp•p• rw FI•r • ecea•a •rd aNw arr•n•canprrrlon •NpI•rIC•• DAVID NAKADA______________ EXECUTIVE DIR 45-106 KUMUKUA KANEOHE HI 96799 90 + 68 250 0 G Total number of ottler employees paid over ~ 550.000 ? " . +3 Compsnsstion of the Fivs Hlghsst Pald Independent Contraetore for ProfsNlonal 8snkss (See tostructlons on 1 List each one whether Individuals w firma). If there are none, enter'Nale ' pl N•m• rd Wdrw of ••ch 4i••p•rWnr D•II•'•Cbr p•W mu• tlnrr i•o,o00 (D) Trp• d ••rMw Icl Canp•n••9m SALVATION_ARMY OF_HAWAII______________ HILO HAWAII SOCIAL SERVICES SUP 256 320 ARTHUR K_KUWAHARAl_CPA__________________ 1600 KAPIOLANI BLVD., 11040 HONOLULU HAWAII 96819 ACCOUNTING SERVICES 68 599 Total number of others recelvinp over 550,000 f« ; , } rofeesronal services ? For Paparrrork R•duetlon AU Natic•, s•• paps 1 of th• Inatrucllons for Form 990 •rrd Form tKO~EZ achsdul• A (Form 890) 7991 a~ •7F FED1•~EF 1 SawtllrN A IFam aw) taxe ppe Q P ) , Statements Alwut Actlvitles Yes No 1 DurNg Ole yea, less tlls otpattratlan stlrtpled b InOuence national, slats. a lord IpbbOm, YlUrdkp any attenpl to InM,erles pubYc apWan m s lagbYlM nMla a refererWurtr/ 1 7S H ^rs; erYr Ole labl apalsat paM a rlarrred N connedbn with the lobbykg admus ~ " Y• OrBanbatims 91Y nwM an ebcttm under sedan 501(h) by Nng Fam 5765 must carybb PsA VI-A OUtr agntratlons ' rJISdINIg'Ys; must cmpleb Pert VFB AND aeach a etatenlsnl gNalg a detrlsd dsa~tton d the ahbyNlp adNl6se , 2 Dunrg tlls ysr, has the aryalirabon, eiha dfroc8y a alduaiy, engaged a anY d the faBawMlp ads wMh ny d b btrsbs, s " , dMedas, alOoas, aslors, ke/ srrployase, a mertbrs d UwF farilae, a wYh +nY t®bk orgaNxaOm wiM whkh aly eudt - pelsan s s15Yaled s rt a01or, dxxda, Wslee, rrlyatly a P~Pa barlalalery - a Bab, elactwps, a being d praparty/ 2¦ X b Landing d money a alhar asrlabn d aedO7 2b X c Fumishing d goods, ssnras, a farJbbs7 2e X d Peymre d canpansstlon (a peyrned a raarlbursamsM d alpeses / mon than 57,000)9 2d X • Trru/r d anY pat d b Ylcorrr a stela? 2e X M Uls rurrr a any qusstbn b'Vs,' eOach • delaMsd sfaterrlaN asplsYlMlp the trrwactlau ] Doss Ole agalkabm nwks grrNS for schobMips, febwships, ebdrd loans, sk 9 3 X W Do you here a sedan 403(b) sn.sty Pbn far your wrpbyen7 4• X b AOrh • sblrrwd to espbin llow Or agaYrallal debnrilss Owl Yldlrlduxb a agaltratlom reutrteng grab a bens tram k a Mtllsranw d Me dlriaMe q to recslre (Ss hsbuc4ons on paps 2) ~ ® Rsasan for Non-Private Foundation Status (See instruchons on pages 2 through 4 ) TM apaltrasan b nd a pdvrs laundaOon bacons O b (Pbss elledc aNy ONE appFcabb bac) 6 ~ A ehurM, calwntlon d churcllu, a ssoclallon d dlurdles Sec0at 170(bK7)(A)() e ~ A school Secton 770(Dx1)(A)( In (Abo tonpiste Pert V, Paps 4 ) 7 ~ A hoepial a a coaDraOrs hasptW sarvae agentrrilon- Sadbn 170(b)(1KA)(b) O ~ A Fadsrsl, stale, a brJl 9asmbnl a gorararrrdal unk SsNm 170(b)17)(AI(h O ? A medical rserch organbation apraled n conJurldlon web a tloaDpel Sadlm 170(b)(1)(A)(nl Enter tlr hoepaxl's name, city. and efab ~ 10 ~ M arpenl:atlon aperrad fa Ole bala(e d • cdlegs a unlversMy oxmed a aprWd by a gorsrmenbl urYt Sedan 170(b)(1)(A)(M (Abo caryble Ole Support 8rJsdub h Pen Na\ ) 17a ®M organlxalbn tllel nanrNy recshes ¦ substalbd part d Os suppon Irorrl a gorsrmlentel unl a Iran tlls prwel pubtle Section 170(b)(1)(A)(vl) (Also conplete the Support Sctadub a Pal IVa\ ) 17b ~ A eommuney Wsl Sedbn 170(b)(1)(A)(vt) (Abo wrpMe Ns Support Seheduls a Part Nat) 72 ~ M apan¢Mbn that nomWy raeerrse (7) mon then 3]Ih%d b support from codrbutans, nwrlbershp fors, xra grws ncskMs fran adnaha raWad b Ib chadaDls, ale , functions - subJW to certaMt alaeptiau, and (2) no more than ]]'h%d b support hangross hrvsslrtlerll Yaarr era unrelated busMlss brable xlcarrls (bas sedan 577 lax) Iran bwbsss xcquNed by iM arpanbatlm filar June ]0, 1975 SM esctlan 508(x)(2) (Alw conpbh tlr Support BchWuN h Pat Nat ) 1 ] ~ An arpanlxWon Out k nd canboMed by any dbquallfisd persms (other Own lourldallan mnagas) and support argenrrabons dssabsd n (7) Mrlr. 5 Nrough 12 above, a (2) sedan 501(cx4), (5), a (O), i they meal tlr Wl d section 509(e)(2) (Sea sectlan 509(x)(31) Provide the fo9ow+ng afamadon about Ole euppated agenlaatione (Sts nebudlons on Doge 1) (x) Name(s) d supporbd agonlzsborl(s) Ib) Lies nunlbr from above 74 ~ An apanu:afan agrl¢ed end opretW b teal fa patio aafaty Sedan 509(xx4) (See asW lions on page 4 ) 6iF FEDHSSF Z tlataaee ~ (Pam gaol teas pye ~ Support Schedule (Complete only If you checked a box on Ilne 10, 11, a 12) Use essh method o/ sccountlnp. Nob: You ms use the wo7Mabst n the irshuc6ons Ior tx:nverbr Irtvn the soaual ro the cash method of aowrarth . CsNnderywlsr~y~ r~YM1 (y 1997 (b11t195 (e)1996 (d)1t194 (e)TaW 16 GNs,Or~th,ardeartlrbtdlorurecsNsd (OondMdtgs traretMlOrertb 1789534 3333919 1791609 1661915 8576972 tri M.nberwpl«enceN.a 72273 96570 88393 39096 296332 17 Oros rttnlpb ham edmYslons, tttardterdbs aaq a ssrtdas pstlonrts0, a fum4ttMp d tactgln h arty aclMly Thal Is nd a busMsss unrelated to the arpatta0at'edwM~le,stc,ptxpow 101139 309883 73521 197755 682298 1e r3rw YtcartehanYtMrseR dMdsrtda, smouMS rscened Iran pryrrtsree m seetrrMYs ]ecru (section 512(sK5)). rertls, royalM, end tweetated busYteu laebb itcarrr (W eerJion 511 totes) hom btattrteases eogtdred M tMarPrttralkrtaflaJlrte90,1975 67573 57039 78912 64939 268463 19 dM kworrte Tram unrelated busMws acllvilles na fltcYtdsd h M 15 20 Tea rwMeM IsMd far Ots arpsnballon's benefit and stlw peH b k a sttpendsd m b behsM 21 TM trsltre d servkss a fae9ilNs /urnMhed to tM arpsrttratFat b/ a ponrmrdsl unN sNltatA dw0a lb rW MtGrds ate takes d ssrNoss u facYltlr 9MMra4' itrrrtlelted b tlta puttfk: wYtou thrOs 22 OYr Ytcotrr Aladt a sdteduY. Do rW 4tcNrde OeN or (lass) Mom seY d aapYal rseb 27 Tabldlnesl6Meouph22 2030519 3797906 2032435 196 705 9824065 24 LMrZ3rNnwWrt7 1929380 3487523 1958919 1765950 9141767 25 Entert%dite23 20305 37974 20324 19637 26 Orerttratlolts descrNted on Imes 70 a 11: • Enter 2% d amaatt M eakarn (s), tins 24 ? IMs 18 2 8 3 5 b AYadt s eM (Mtkfi Y rtd open b pudk Inspsdfort) showktO uts nsrM d ertd amount crorttrlbuled by each peraat (a0tsr . Wn s powmsrtel tech ar publdy sttppaled ar0anlxatlm) whose laW OMs la 19&1 Wratph 1997 aeceedad tlts amaxtt r_ shown N Yoe Zea Enter Ste sum d aN Wese stawss arrtortrds ? 2eb 0 it T e Trial sttppan la secUan 509(s)(1) feat Enter Gne 24, cohrrtn (s) ? 26c 91417 67 d Aad Anawxs Iran cdum (e1 ror lens. t o 2 6 8 9 6 3 1 O z2 26b 0 ? nd 268463 • PubGC stypal tun. 2BC mow its 260 tata0 ? 2ti. B 8 7 3 3 0 4 1 PuWk support percereape (uM Zee (nraMntor) divided by IIM 26c (denanlnetorl) ? rit 9 7 .0 6 % 27 Orpanitratlons dseerlbed on uM 12: • For rrtounb Inducted h wtn 15, 76. std 17 out mere nocelwsd hvm a'dtaquaklNd parson,' aearh a Get ro shave the named, end Idel amounb rscwtrsd M each yssr Irom, aath'dbque191adpcrson' Ertbr We scan d such emourds tar each yer (1907) (1906) (1905) (t904) b For any artotx4 btckrded N Nne 17lltal was retched hen a nmdtsgtaYHlsd person, a0ach ¦ fist VD show Oa rtartq d, end moot rscalved fa each year, Otal wr mwe Wart the larger d (1) the amount on Yoe 25 fa Ota year a (2) 55,000 (IncGrde h sts bsl orysntratlar drebsd In Ones 5 Wn>ttplt 11, m wd as rtdNiduW) Af W camPlWp tM dNfarartu between tlts entoud rstxlwd erM IMlsrpar amotntdascrbed M (7) tr (21, solar ut. sum d9tase duiamrss (WS axosas amaads) fa asrh year (1997) (1996) (1995) (1904) c Add Arrtounls ham aaltxtn (e) la YMS 15 16 17 20 21 ? 2Tc d Add Los 27e toW and Yrts 27b loW ? Z/d • Publk sttppon (torte 27c Ia1W minus One 27d trial) ? 27e t 7obl support fa sscdon 50D(a)(2) test Enter moot an ItM 23, cdtmn (s) ? 27f i ' O Public support W~uP (IIM 27e (numerator) dNlded by IMe 271 (dsrtom4tato?1) ? 270 % h Investment frtaome peresnfapa (9M 10, column (a? (nwMntor) divided by IIM 271(denominatw?) ? 27h % 25 Unusual ()fallfa. Fa N aryeraseban deecrthed m Ilse 10, 11, a 12 War recelrad arty unusual Oranb durkq 1994 usott9h 1997, ttdach a ksl (whkh Is M open to pudk etspection) tar each year ahowtrtp ib name d the contribute, Uts date and entouM d IM Oram, and a brMf dssatplbn d the nature d the Oml Ib nal tnclu0s Woe Omb m Goa 15 (See rtauuUtms on gape 4 ) ah ~oiassr a SchedulsA(Fom aaa) toes Papa 4 .K Privab School Quastionnain (See InsWdlons on page 4 ) To be coin labd ONLY b schools that ehackad the box on Ilna 61n Part IV Yp I4o Z9 Don Ms orpan¢MSm haw a raGaly nondracrininatory pdky inward atudsds by slalanaN rt Na dlartar, bylaws, atlra gowminp sntiurrrerd, a h a resolution d Ms govemirrp bodyT Z9 50 Does Ms organaatlon IncMde • sfalerronl d n radaly nondscnrrwnMOry parwy toward sludarNa 4r aY Xs brochures, ealatopues, and abler wruen conrranrcallans wrM tlro pubic daa4p wth sWdent admsama, pragranu, and echolashlpsT 30 71 Hes the agenlrabm publkJied rls raclaly nondkulnYnMary pdrry through newspaper a broadcast medic dwng Ms period d . ~ t s saiY>ilon far etudan4, a dump iM rapktratwl paced K k hes no sdkllalbn program, In a way Drat naYw Oa polry knorwt b 41~F {e..- aN gab d tlrs poorest eorrrreniY i wves7 31 If'Yea; pkesa desuba, i'No; phase esplasr (If you need ogre space, attach a separates statanard.) s Y 37 Does 9re orparVsathn nrelnhtir Ihs faiwwrp . ¦ Records Nrdlcalvq Ihs reseal oompoeslon d Ure etudeM body, laally, and edminhtrallve ahR7 3L b Rerords docrxrerakp Mat srholarMrpa and aMr Marcia suhtara an awarded an ¦ reeWy rrandlwtinMuMry beshT 3gb c Copies d sY utabguas. brxhures, amounoanenb, rM olhr wdllen carraraadcatlaro to tiu pubic desltiq vriM etidad adMeslars, pragreme, and srhalastrlpe7 3k d Copese d ai matanW used by Itre oryanizallon or an b bdralf h soiol eontribuhoes7 3gd M you answersd'NO to any d MO alww, phase e~hh (K You need more space. atach ¦ eapre0s stehmsnt.) = ' 77 Does Me organaatlon dscrtirrrMe by nce n any way vrrdr respad to a Sludan4' righh a prtvilepes7 73a b Admfubns poYdes7 7]b c Enpb/nenl d faeuiy a admmrs4atrw s1a1R 73e d Sdrdashipe a direr flnandal esslatance7 ]]d • Educational pdrnssT 33e f Uss d tadYUes7 3N g AOrhbc MWrama7 ]Sg h OOrr asYaamcalar actlMllr? 77h If you aeswaad'Yes' to any d the ebae, phess a~lan (If you need moro space, a0aeh a separah sfalenrenl ) Ka Does Me arpanu:auon recess any finantwl ed or asmstanca from a gowmmental agent? Sea 6 Hn tM argan¢alron's nghl to such sal awr bean revoked err suspendad7 Kb If you answared'Yes'to aNw 30a a b, pkese mgdaln uskrg an a0xhad statanarl 75 Does the arganu:Wron csrby Mat d has corrpMed wnh Ms applicable raqulranwnh d sections ~ O7 Uvargh ~ OS d Rev Proc 75-50, 197&2 C B 597, eowrng newt nondrsemxnallon7 H'No; attach an aplanatlon 76 sn-rcorassF ~ SdedW A (Fam aa0j f sae p~ rs Lobbying Expenditure by Fleeting Publle Charities (See inatructlons on page 6 ) (To be completed ONLY by an eligltlle organuatitxl that filed Forrn 5788) Chadr hn? a ? r tM dparrtraaan twonq. b an aftlatad glow Ciladl Mra? b ? r you dssdud'a' abae ard'YrtYltl cersrd' provYlorr apPN Llmib on Lobbying Expendlturae I¦? Ibl AeaaYd tra+P To M oonplelad (TM term'snglarWMww' rtrarls amounb pall a sleeted) aw tr ALL alscMp agsNraaens ~t TaW ~p el~andrura to infllrarlce pubto opinbn Igraaarow IobbyYq) >e y7 7oW Y16bytrp ar~andlwaa W nfYAalcs ¦ IepNlsUre hotly (dyad IobbyNlg) 77 7t ToLI Ydatryktg npandMura (add Wes 38 and 37) 31 18 Otlir arena purpose sayadWaaa I8 40 Tad asampt purges segardtlxa (add Wes 3r and 39) 40 41 Lahby4p nantsabb amount Enbr Ue amount hen tie fdlowYp table - - M ee amounA on grn 40 N - TM lobbying nontaxabN amount b - ' _ _ Nd over 1500,000 20% d tlls amount on tits 40 c . Ovw 1500,000 bd rat over 11,000,000 5700,080 plus 15% d Ura alaxas ovr (500,080 . Ovr 11,000,000 trd nd war 51,300.000 1175,000 plus f0% d iM mtws Drat 11,000,000 41 Over 11,500,000 bd nd Doer 517.000,000 5225,000 plus 5% d fM s~eess war Sf ,500,000 Ovr 117,000,000 11,000,000 . tl - 42 Orasmds rwaalabM amwM (solar 25% d Yne 41) 42 4] Subbed We 42 hen Ire 36 Enter -0- r We 42 u more than Iro 38 47 44 Subtract We 41 (ran Noe 36 EMr -0- r Yre 41 b moo tllan Yna 3B M Caueon. PMsrs a an amarq an erhr ri'e 43 or ire M, you must Ire Form 4720 4-Year Averaging Period Under Section li01(h) (Some organlzabons that made a section 501(h) dacbon do rat have to compbts all of the gve columns blow Sea the Indrudbrls for toss 45 thrw h SO on 7 ) Lobbying F.aparldUtraa During 4Yaar Averaging WAod Cdrdaryar(or H) Ib) k) Idl (a) fNul yar baglnning M) ? 1888 1887 1888 180.5 Total Is LotbyYq naaerabN smouM 4 3 46 Labbyap Cawfq Ylreunl (150%d Ins 45(y) Y a~ 47 ToW bbbYtrq al~srdawes IB Graasroab naMaxabM amount 4 48 Graurads cdkq amount (150% d Yna 48(a)] e ~ ar r i s1'•. ' to Grassrods Ylhbyaq des Lobbying AcGvlty by Nonelecting Public Charities (For reporUn onl b o anlzatlons that did not complete Part VI-A) (See Instructions on e 8 ) Wrap to year, del Ue aganizrlal allsllpt b Y1fMrrlca natanal, stMa a local IegblaUan, Including arty attarlpt to Nrusrla Yn No Amount putlNc cpinbn an a Ngblatrva rtetler a refaarMlrn, lhraph to use d a Wlurrlers b Pad atalf a managarreM (IncYMe aarpsllsatron n a>~ensss regaled an Ynes c tlvough h ) c Made advertrsamants d Maangs la marrbara, bgislatars, ar fhs publro • PuhYCabore, a pubashs0 a broadcast sutrronls f Grass b other agano:Awns for Idlby4p purpwes q Ovact caaacl vnlfl legalalas, Ulcer atolls, gavarmwlt oUiaW, ar ¦ IepelaUfe body h Rarw, drronatrabans, semnan, convanbons, speeches, lectures. « any dher means I Trial lahbprp al~alddwes (add Ines c through h) If 'Yea' la any d the stave also attach a slatsmanl BMrW a ddaded description d Iha bbbylrg admtee a1F FEOIaSSF S FohadM A (Earn p•a) 1 Pap. 8 P inforrnsNon Regarding Tranafsn To and TransseNons and ReisNonships With Noncharitabls Exempt Organizations 67 Did tM nporurlp apanbsgal diraolly a tlailr•cly enggs to any d the IdlowYp relh any olMr organlsaborl arcrbd n aedbrl 5o1(c) d the Cods (aNr Nan sectlon 5o11c)(~) argrltxrlan•) a b •ectbn 527, ral•IYp b paNtlr~l arg•nQallons7 • Tr•nsfan ham Ns rapanNq organlx•ecrl to • rlarlchrhabN aoe•rpt argardxrim d yp No p) Crh 61.10 X (W) Otllar rseb a(N) X b ONa barls•Uions (q SaM• d r•Ms b • nonchardabN axamq agan~albn qq X (NI Purdla•r d rW howl • nandlar~•bN axarryt aganlrs11ar1 b(N) X (Nq Raldal d facetlr a aglaprrwlt b(N1) X (h) R•Yrbaserrwlt rr•rlperrlenb Whl X (vl Lott a loan guar•raar qv) X (v0 Parlemlwlcs d •«vkas a rrenlbenhq a huldr•h4q safckaNons Wv0 X c SharMg d fadlNba, aqugnrlt, malWlg Y•b, oNa asaab, a p•W snlPloyes - e X d If tll• ilsur b any d gl• abOye b'YM; aarpkb Ills fe/owlnp aCMdlrb Clore (bl sflolrW aA••ys .how Ne faY nwkat value d Ns goods, atllr aatab, a rnAer peen by Ns rapolWlp orgavlbstlon HIM agarlb•Ikn raealvd Its Nan fai market vaMr• h avry trunnaxdral a sharNlp arrarlpsrra, show M cekare (d1 Ns vsiua d Ns goods. aNar rrb, a s•rvica• r•cdred lal Ibl k! 1% lkr rw Allleum Invtlratl Nama a IlorldWlbbM aaampl apaNrapm DaralPllm a kamtan, Maacaan, one aharlnp arlanpwrrw 62a Is Na apan¢abm dractly a krd•acly afril•tad Ikdll, a lelald b, ale a more lax-axsrgt aganu~atlms drabsd in asdlm 5gt(W d dr• Cods (ogler Nan aedkn 501(c)(3)) a b sectlon 5279 ? ? Y•s ®NO b 11'Yr : car4bb Ne /dbwirq schsdub lal lbl Icl w.ma a apanlabon 7vva a aywArstlon Urrlp•ae a rNaevnhlp 37F FEelaS3F 6 Faro Z7rJ$ ~ F Application for Exteneton of Tlme To File prex,aM,wa) ~~u ~yC(.$I~a~n Excise, Income, Infomlation, and Other Rstums ~N, „~,.o„~ awaww.a'i.r~ a ? FW • wpareb applkatlon for sash rMrrr. Please hPa a l:wgloysrkMnlBketlen aueber prkiFpatlr BOYS 6 GIRLS CLUB OF HONOLULU 99-6005407 orl81na1 and oM Number, abeat and man a aWla m (a PO box no Y mW b rwl dsYasred b s1rW aedroq coPr by rr due data la tare yaarMUm.tiae 1523 KALAKAUA AVE. M202 Mrabuctlont Cwx bnn a poet oea, aWs, and 2P coda Fa a raalpn atldras, an Yekucecrr HONOLULU HI 96826 Notr. Corporefs ixana tax velum hers must use Fam 7004 ro rarywst en extension d fins to fRe Perfnsrshlpa, REMICs, end Wsfs must use Fam 8738 ro regrroat an extarrslon oI tine ro 1/e Form 1085, 1088, a fo41. 1 1 request an eldenslon of lima anal NOVEMBER 15 1999 , to Ipe (dredc only one), ? Fam TeB-GS(U) ? Fowl OO1L~-=(-°Aar~ONFam 1176ND (sac 4Y51 0aaa) ? Fam lfllY ? Fam 70e-(iS(T) ? Fam oY0.T (4w1 char tllan aboN) Fam 3526A ? Fam M13 ® Fam aa0 a eaQF2 ? Fam ilM1 (esUte) (ass Natrudbrr) ?Fam 4720 ?Fam 8775 ? Fama9o-Bl ?Fam101t,A ?Fam 627! ?Fam 880/ ? Fam an0.pF ?Fam 1042 ?Fam twl8a ? Fam 8831 If the apanlzelion clop not have en ofica a place of business In the United SWas, chock 1Ma box ? 2a Fa calendar year 19 9 f3 , or other tax year beginning end sndkrg , b tf IMs lax year is fa iaaa Than 12 months, diode reason. ? InNlal rdum ? FMat rotum ~ Change In aceotrgNrg period 3 Hes an erdanslon of time to fib been previously granted for this tax ye.n ®Yw 4 StalelndataYwhyyouneedlheextanalon THE ORGANIZATION IS CURRENTLY UNDERGOING ITS ~o ANNUAL YEAR END AUDIT. ADDITIONAL TIME IS NEEDED IN ORDER TO COMPLETE THE ANNUAL TAX RETURN. tie q Brfs tam Y for Fam 7081i5(D), 7011-GS(T), aD0-BL, 9a0.PF Bao-T, f 011 (stale), 1042, 1120.ND, X7211, 80tfa, 8f112, 6813, 6726, 8804, a 8831, area tlrs terrlWixe ta>< lass any noaafundabM aeddlta See Ylaeuetlbrr ; 0 b Ii Ih4 form k for Fam g80-PF, 000-T, 1 W 1 (estate), 1042, a 8804, aMa any refundable asdlts and esbmaled tax payments made Include any prig year overpayment allowed n • aedh i 0 c Balance due. Subtract Mna 5b hom hne 5a Include your payment with thb form, a deposit with FTD coupon H required See InaWGlons i 0.00 Sipnatun and Veflf)catlon and. panYWs a pa4ury ~ detlan sue l rwe oounlnad eas ram. IaJudxV Kobel adaar. W srwmanls, and b s¦ sear a mr NiovAAadpa Ma ww. w 4 rue. oare4, arq canPMb, aM 0a11 am nNialaxd b paps Nb ram sgnrss? 7we? AGENT ow? 8/14/99 FILE OWGINAL AND ONE COPY. TM e1S wIN arrow blow ruMtlrar a rrot your applleaflon b approved and xvW Mum tlr copy. Notlc App{leant - To Be Completed by the IRS s HAVE approved your application Please attach this tam to your rdum. ? We HAVE NOT approved your appllcatbn However, we have granted a 70-dgr grads period hom the later of the dale shown blow a Iho due date of your return (Including any prla exlenalons) TMs preds period Is conaldarad to be a vend eatsnelon of hme for elections olherwrea ragrared to be made on s timely velum Pleas atladr IMs Conn to your velum We HAVE NOT approved your epplrcagon A11er considering Ills roasorn slated In Item 4, we cannot grant your request fa an extension of Ilme to file We are nd gram-0ay grace period ? Ws carrot consider your application beceur~ was filed alter the due dale of gra velum la which a~sr0enaloPiYlgairii~JQt~dtr ? Other YX•~~C~~~~~~ 1 S~4 , F t'359 gw.aor REVEt~E wb ~r ~ )~f, FF(ESWO,CA .~:yr,l•,~~I ( . If you want • copy d aJa lam b M ralwnad b n address dha Bean that atxxrm Wore, plwse sole ere address b wrJch slicrr ba sad NrM Plewa ARTHUR K KUWAHARA, CPA AAC ry~ lbaWa,WaNandmomasuba(aPObo.reYmWNnotdasraadbalreMaddrwN a 1600 KAPIOLANI BLVD M1040 Print Ca,, brm, a pal cea, slats. aal21P aids Fa a Ioralpn addraa, aN knN¢eom rONOLULU HI 96f114 For Paperwork ReducBon Acl Ilolke, sn beck of lam Fam 2758 (Wx a-eel r~ siF reorre~r Fam 2758 Application for Extension of Time To Flle ,A.,,,un.,aaa Certain Excise, Income, Information, and Other Returns onerb.,s4sa,w oRrr•nw+a r n..•e r,r.mr Ilw.n•. Mrb. ? Flle • apenb appNoaNan for •seh return Pbesetypea Enpbyrld•mNMMbenuMa printWeew BOYS 6 GIRLS CLUB OF HONOLULU 99-6005907 ~ripYYl and orw N•ntrr, eat arN roan a •ulr rw. (a PO tra ro N maM 4 not d•Yrwa b •tr•m a0tlra••) aoPY by the dw rime la ierq yaurretum see 1523 KALAKAUA AVE. X202 intrucYons Gq, bnrr a pal aea, •rar, trld S1P tod• Fa a lorries adareu, s•• babuetarrs HONOLULU HI 96826 Note: Corpaaro facorrr far atum Ntn must use Form 7DOI fo request an exfsntbn of fire fo ftas. Partnersh~le, REMK~s, and buetr must uae Form IT9Q to regwat an exterubn of fine fo I/s Form 1085: 1088 or 1041. 1 1 request an exlenelon of tirtw until AUGUST 15 19 99 , to tNe (check only orw): ? Fam ~oaas(D) ? Farm otlo•T (sea 401(e) a 4oe(y mrq ? Form 11xo-ND (.ec 4aet ow) ? Fam seta ? Fam 70(FOS(T) ? ram ODOT (trust atlw amn abase) ? Farm 3tiallA Farm asta ® Fam Se0 a Oa0-EZ ? Form 1011 (w We) (see InstrucUae) ? Fam 4720 8 ram ST16 ? Fam tweet ? Fanrr 121-A ? ram tszzr ? Farm etas ? Form aDPPF ? ram 1042 ? Fam e08e ? Fam 60.11 M the oryanizatlon does red have an oBice or place of business In tM UnNed Ststee, check fhb Dox ? 2a For calendar ywr 19 98 , or other tax year beglnnktp and endrp , b N this tax year b for Mss than 12 months, check reason: ? Initial return ? Final rotum ?Change In aocountlrp period 9 Has an axtenslon d tlrre to Isle bean pravloualy granted for thh tax yearn ®No Yes 4 State In detail why you need the extension THE ORGANIZATION I S CURRENTLY UNDERGOIN ITS ANNUAL YEAR END AUDIT. ADDITIONAL TIME IS NEEDED IN ORDER TO CO[4pLETE THE ANNUAL TAX RETURN. 5a 11 rrt. lam k for ram 70&O9(D), 70&05(7), 8e0-BL iwOPF, twOT, 1011 (esbb?, 104$ 1120-ND, 4720,1108a, ae12, e613, e7aS, es0/, a eea1, erlbr ew lanmtlve rat less ay rlasehrdtbb aedr Bee btructlon . i 0 b N this loan k for Form ee0-PF, 9N0-T, 1041 (estate), 1042, a x804, enter any refundable credfls and estimated tax payments made. Include any prior year overyayment allowed as a crodlt i 0 c aalarree due. Subtract Nne Sb from Ilne 5a. Include your payment weh this loan, or deposN weh FTD coupon If regulnd._SM MMiructlOna ¢ 0.00 Siyneture end Vsriflcet on lird•r paatr of PerFrX l d•el•re tat 1lrn •rerribwd ti• loan, lydudlrq aaoompwrylna alwdiM• •rtl •rrm«w, •rN b tr bat of my Wroat•dp• and h•IN, Ir U nw, aano6 end r'anplele, end tW 1 am artrorlx•d b prpr• N• lorrrr slpubr•? itt•? AGENT l1W? 5/14/99 RLE ORIGINAL AND ONE COPY. TM IRS aMl chow below whetlr•r a na trour appeoetlen b approved end wiN Hawn llw aoey. Notip to Applicant - To Bs Completed by the IRS © e HAVE approved your application. Phase attach this form to your return. RE Vii) _ i 11~ I) I We HAVE NOT approved your eppliratlon. Howwer, We have granted a t0~dey preda part f the later d the date~iovm below a the due date d your return (including any prior extenelone) Tnb grade period Ie eo xaYr alpr, d time for eleGlona dherwlse required to be made on a timely return. Please attach this form t D p t~hl ? We NAVE NOT approved your applkatlan After consldering the reasons stated In Item 4, w can ~fygyr r an extension of time to file We are not grantlrrg the 10~day grace period. , ? We cannot consider your appl~atlon because It wee Iiled aRer the due date of the return for whlctl an ettension was requested. ? Other er dr•eror oar II you want a caPy d Ws lam b bt rebrned b n address Dew tlrarl tlrm shown abare, please enw ew eddreta b wNch ew Dopy should be soot lYme Pbep ARTHUR K KUWAHARA CPA AAC TyPa Nun , aal and roan a talc no (a PO bos no d msY I• not dN wn•d b •tr••t address) or 1600 KAPIOLANI BLVD 11090 Prlnl Gq, bwn, a pal o , rrr, rW 2W aod• Fa ¦ lordpn ddrw, w Inrtrrctlorn HONOLULU, HI 96819 For Paparwah RWuerbn Ad t4aia., sa Mck of form. Farm 27581R« ate) sA 61F FFDrr•7F Internal Revenue Service Department of the Treasury P. O. Box 2508 Cincinnati, OH 45201 Date: December 19, 2000 Parson to Contact: Delores Gaskins 31-07428 Customer Service Speaalist Toll Free Telephone Number. t:oo ..m. to s:w pan esT Boys and Giris Club of Hawaii 677-82&5500 1523 Kalakaua Ave. 202 Fax Number. Honolulu, HI 98828-2448 513-283-3756 Federal Idsntilleation Number: 99-8005407 Dear Sr or Madam: This letter is in rosponas to your request for a copy of your organization's dsterminatlon letter. This letter will take the place of the copy you requested Our records indicate that a detennineUon letter isaued in May 1989 granted your organization exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code. That letter is sUl in effect: Based on information subsequently submitted, we daasified your organization as one that is not a private foundation vnthin Cie meaning of section 508(a) of the Code because it is an organizatbn described in sections 509(a)(1) and 170(b)(1)(A)(vl). This dassification was based on the assumption Crat your organization's operations would continue as stated m Cis application If your organization's sounxa o1 support, or its character, method of operations, or purposes have changed, please let ua know so we can consider the effect of the change on Cie exempt status and foundation status of your organizatlon. Your organzation rs requvsd to file Fonn 990, Return of Organvation F~cempt from Income Tax, only if its gross receipts each year are normally more than 525,000. If a return is required, it must be filed by the 15th day of the fifth month after the end of the organization's annual accounting penod. Ths law imposes a penalty of 320 a day, up to a maximum of $10,000, when a return rs filed {ate, uMess there is reasonable cause for the delay. All exempt organizations (unless spedfically exduded) are liable for taxes under the Federal Insurance Contributions Ad (social security taxes) on remuneration of 3100 or more paid to each employee dunng a calendar year Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). Organizations that are not private foundations are not subject to the exdse taxes under Chapter 42 of the Code However, these organizations are not automatically exempt from other federal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, legaues, devises, transfers, or grffs to your organization or for its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. -2- Boys and Girls Club of Hawaii 99-6005407 Your organization is not required id file federal mcoma tax returns unless k is subject to the tax on unrelated business income under section 511 of the Code. If your organization is subject to this tax, R must file an mcome tax return on the Fonn 990-T, Exempt Organization Business Income Tax Return. In this letter, we are not determining whether any of your organization's present or proposed activities are unrolated trade or business as defined in sectlon 513 of the Code. The law requires you to make your organization's annual return available for public Inspection without charge for throe years after the due date of the return. If your organization had a Dopy of Its appligtlon for recognition of exemption on Juy 15, 1987, d is also required to make available for pubNc inspecton a copy of the exemption appl'icatlon, any supporting dowments and the exemption letter b any individual who requests such documents M person or fn writing. You can charge only a reasonable fee for reproduction and actual postage costs for the copied materials. Ths law does not require you 14 provide oopNs of pubic inspection documents that are widey available, such as by postlng tliem on fhe Internet (World Wide Web). You may be liable for a penaKy of 320 a day for each day you do not make these documents available for public inspection (up to a maximum of 310,000 in the case of an annwl return). Because this letter could help resolve any questions about your organization's exempt status and foundatlon status, you should keep it with the organization's permanent records. If you have any questions, please call us at the telephone number shown in the heading of this letter. This letter affirms your organization's exempt status. Sincerely, John E. Ridretts, Director, TE/GE Customer Account Services ACORD wnp~rmar» . . ~ ~ O1 22 O1 Fwoareoa ~ ~ THN CERTIFICATE N NsuEO AS A MATTER OF INFORMATION Ilima Insurance Agency, Inc. HOLDER~TH~OCEERT~iFIC~ATE~DOE~S ~A Np pliAp~p 2535 South King Street, Rm 302 ALTER THE COVERAGE AFFORDED SY THE POLICIES SEL01N. COMPANIES AFFORDING COVERAGE Honolulu HI 96826- COLPANI' (808) 941-9195 ( ) - A First Fire ~ Casualt Insurance xauNeD Boys ~ Girls Club of Hawaii S 1523 Kalakaua Ave, #202 mLpANr C Honolulu HI 96826- oarANr ) _ D THIS BI TO CEBTFY TWIT THE POLICI~ OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE MISURED NAMED ABOVE FOR THE POLICI' PERIOD INDICATED, NOTNRhISTANDWO ANY REQUIREMENT, TERM OR CONDIRON OF ANY CONRVICT OR OTHER DOCUMENT WRH RESPECT TO WNICH THIS CERnFICATE MAY BE BISUED OII ANY PERTAIN, THE BBIURANCE AFFORDED Br THE POLICI~ DESCRIBED HERENV BI SUBJECT TO ALL THE TERMS. EXCLUSIONS AND CONDf110NS OF OUCH POLICIES LJMRS SHOWN MAV HAVE BEEN REDUOLD BY PAID CWMS roucreFFCINe FDLxry eNFNwTx]II TY?E a IIOIEMNC[ ?oUCY xuwcN yin IMYI.4'FFI DAT! uUm A Daleul?uAExTn oa+EI+ALK+oRSOATE • 2 000 00 X c~LEAec~am+suLLlASnr CPP 7027608 O1/O1/O1 01/01/02 FNODIA:Te-COLPIOPAOO • 2 000 00 aAaB MADE X? OOL1lR FE760NIIL a AOV EiA1TiY • 1 0 0 0 0 0 owHeas aooxm•crare vroT EAw omA+r~ENCE E 1 0 0 0 0 0 FEE: DAMADE (Nry aw lYy • 50 00 xED E7w WITaN 1 • 5 00 AUTOnoaaa LwILm ANY AUIO / / / / cvMEE+EDenaLE WIT ALL 01MNE0 WTI EOOLY Ilallm P~G~~) • BClIE01AlD AUTOS HFED AUT06 ` NONONNlD AUTCB ~ ~r R~P9TTY DAAtAOE t ONAOt UAEILIIY AUTO ONLY. EA ACCEE3IT • ANrAUro / / / / oTHEnTwwAUroDNLr EACH ACCJOBiT • ADOfEWTE • E]IGW WWII EAO/COCURE/a~ • UMBIEWFDAM / / / / AODFEOATE • DTIEA,HMI uAIEAeLtA FawA woNCeN. DoreaATpN ND °xtiDr6u~ LIA1Km / / / / EL EACH AC(.IOENT • THE PFGPRETOW ~ EL OI9EABE-POUCr UMT i PAHIFER~E7~QfINE OFFICF76 AFE DOCL EL DISEASE - EA EMRDYEE t OTHER DEECRIRgN OF OF1a11710MiM1OCA710MW0ilgtfla~ECIAL ITEM{ Boys & Girls Club of Hawaii - Hilo Clubhouse, 1001 Kamakahonu St, Hilo, HI The certificate holder named below ie an additional insured under the policy to the extent set forth in the olic rovisions. .w. ' S. r"6^5'at' . w M,w",, r~. ~3, yea{, ^ ao; ^fy (V, i . e ~ ~s.fr. Rp.:^.°"~: ~.f. . aNOYLD ANY OF THE NOME OEICRMIW FOIICIB EE CANOlL{ID EEFORE 7NE ElPxpIION DATE 111E1lOF, TIIE IawE1D COWAM' MLL ENDE11Y011 TO MNL County of Hawaii 3Q DArs wIµTIRy NoITFR Ta THE pq•~E YgMII xAreD ro TxE Len. Department of Finance suT FuLURE ro yaL sual xoTxx axAU IrroEE o oauoATwN oR uAWrv 25 Aupunl Street, Rm 118 of ANT xu "urox THE eoxr rn aR REFAbexTAT1VEa H11o HI 96720-4252 AuTHDRIaD ReExTAIIYE 1Lllt7q{t3NRiCfilliyl ~ ~~~'4 Faiill we sTATE qP NAwNI -DEPARiisEli tIF TAXATION TAX CLEARANCE APPLICATION - PlJ2AS[ TYF! 011 PRSR txwv.T 1. APPLItJINTINFORMATgIt (PLEI3EPRINTQEARLI~ sUSaRiSSTAiT'nATEIIiHATIAII Appinarrt 'JoY-~ ~ 6?.CLS CLI,~P! 4~ M9N.f// / / BATi~AI{ aETT>w!R PS~D Atltiew ~tf» .b9a9~~a k'E., UYiirE Zoy. srA!lIJCAIis 19 l9 1! Zlptrp~de yp~roL{/L!/, 9GisG ~,y srwTSAPP1tOVAtsT9lie Traols line APP QVED LMr4' a TAX 10[NIRI.A11oN MsOgip w?wAi G13a3111L EXC18E o e L o o ~ ~ ~ N 'L 7 2000 FEOERAI. EtlLOYEA p s i r7 0 3 O ~ ~ a soc1AL eealnlTr• 1 [:E a ArPLIeANrrsArAlt taleca<alaraNEwlq ~PPROVED ,a-~, ~ ? oo11Pa1ATXw ? aCORPO/iAT10N ~ TAxooaproaoAnawTaw Utl: Q S 'lUUU ? sONDUAL ? PAR'Tia91RSP ? lstrfATE ? TRUSi ? l.s/TFJ) L.IASLiTY OOLPANY ? LYRiED LIASLlIY PARIIta1sF! / el` ~ `CC 4. 7fE TAX fLEARANO~ R RIGID®Pf~IR aafio-N h t Qlst ,8( cmr. cotlrrn. aR srATE GovERw+aar caNIRAt,•r w NAwAi - O LIOIIOR LICBtBE • OSiTII~ O01•Y sTAttr ? REAL ESTATE 110BteE ? OONTWICIOR LICENSE ? swc 8ALE8 ? FwANaALaoewG ? FROGRESSPAnarr ? FEIISONAL Paci ic•Northwest Dlsulrt ? NAWNI STATE RESIDENCY ? FEOEI111L CONIRAC~ ? LaNi This copy n ecceptetth es ? SIlo00NT1NLT ? GiFa91 s elrbsUlute for the aipinel ra. ckaenu cernikace iasuetl -wtnrneorwo aara nxwwto~ wta~ er,vrss~c lJ1~/ie 1 ~ s. No.oPCelltt~eoFwReou~r®' ® Interne even a ae~vice s. ~ntat / ~yc~ 'VGr~ EY•~C1.~7~il~d rGG~~ NA1E ' PRwi tiF6taFIC TRLE: Capons Ober, General PeRnn , YraAdnl AePMorl m iZ~- c~~~? 9s~9- a c ~t rss ¢f 9L SIGNATURE DATE TElEPIIOI~E FA1~^~~ POYYlR OF ATTOItfEY. E stt6ntiY0 by contort aer ttsn a Corpaer dicer. Oerwrtl PareteT, or 4dNdb1 (SoN PraRYlor1. • power d auorrrer (Stile d Flaualf tleperient d Tetaim Fmn Ns1a) nut a erNntitad wMl 1hY epplostiw~ B a Tex CMerrros k ragtiec ttmr sr btemY Rerwet SerMos, IRS Fam sir. a IR6 Fare awe ie oleo regtieti Aypiotsors stttedsd wilrore piepsr awlwrlalbn rrs w writ b M adobwe d record stir Br tatdnp statrq. lwfiifMlED APPLX'J1T10NS tlRLL NOT SE PROCE88®. PLEASE TtT+E OR PRlR CLEARLY - 7T! FAONi PAGE OF Tics NsM.1CATXw SECOiES TFE CERTf1CATE UPOII APPROVAL SEE PAGE 2 ON REVSIME i wsIRlICi10NS. Fsirss b preMde regtited erbrmeien on pees 2 d tlrts appioaflon a w regtired n 1M scGarele etanodaw b aYS appialbrr M reerR h • datlel d Ne Tate Ctararce regttet (Pape 1 d 2t ST71TE OF 9A1/AII v .~1 DEpl1AT102[~S O! REGQLaTORY 11GEIICI~f L` Aoaolnln, Hawaii ~~y ~ }A~ ~ e n In the Mater o! the Jlaendasnt o! ) ~ ~ the Charter o! inoosporation o!) ~ ~ r O° ) ~ A EOYB' CLOG Oi AONOLQLO ) ~ CERTIlIC11'1'E RE 111ffiIDiASN! O! cHUersa os IuooRroR~?Tiox The undersigned, cahRt.EB C. SP]?LDINGraad Eii1RRT CADMG, both o! Aonolaln, Hawaii, being lirst duly sworn on oath, depose and say that they are respectiveiy the president and secretary of HO][S' CLOH O! RONOLOLU and wre the prasidinq olficer and secretary, respectively, at the annwl sretinq o! the srsibere of the Club held at the conference tons, Naahington Internediata School, 8onolnln, Hawaii, on June 13, 1975, duly called for the pnspoae, asonq others, of ansndinq the charter o! inoor- porationt that at said nesting there ware present in person six asmbare o! the claby a duly coastitoted gnorm~, and the lollowing rewlntion was adopted by a vote of ¦ix mwberet 'BE IT RESOLVED that /1RTICLE III ~l.the••Charter o! Incorporstioa is hereby asended to seed in i!s entise«Ry as leyll~re: y,r:~} . "1'hs obfect and purposes o! thw qor- poration shall be to- organise, maintain and operate a olnb to provide !or the physiaai, maatal and coral eduoatiao sad ooaditioning o! boys and girls aqa 7 through 17, with axcaptiona at the diacratioa o! the Executive Director, w!w arc raai- dante o! the State o! Hawaii giviaq eephaaie to such activities ae are aecaa- easy or helplnl in oaabatiaq jnveaile dalingaeaeyt to aognire by gilt, porchap or otMrwiae load, bnildiage or otha~• • property o! whatsoever triad and satnre need and to be used in the operation e! ' the club, cad to sell, convey, lease, rout, lieeasa, naasgs and oeheswise dis- pwe o! or deal with each property or any ' portion or pestioas tberaolt to seeept lmde for the siaiateaaaa cad operation o! • the olnb, and to iawst• and adwiaiabr the eaaist and to provide say and ail laailities cad engage is say and all aativitiaa ia- aidaat to the opsratiou of the club.' ffi I? 1lR80LVED, that the presi- dent and secretary shall asecnb cad lile with the Dspartsiaat o! Regulatory hgaaolea of the State o! Hawaii an sppropriaq oertl- .~w Hoats o! the emenda~snt of the Charter of Inoorporation.• s r• snbsoribed aAd swrn belors saa Chia ,~i day of ~,i Jodioial C nit, 8tateso! 8ana13 My Oo~iasioa aspires: ~r I 3' l ~ ~ ~ ~ ~ ~r~a ~~a~ ~ ~ w~~~~~`~ ttis a •ar~e ..r stew. !!!!'Irl NIt~DMOMfoR~'~1 r - JUd Z f4`1~60 A1~i~o ~%?ilTOli sr~re or iiAwAu n~ ~c o~rias o~ ~a a~ ~s genes a awu ~ iM Irsar of tai ANliaseiw et LY!!It N~~ KIA !ti? a war~Ms IaaMaraiiM. fMR~ ~Ax~• J. M~1 AMID! ar ns~ M. all lMi~Mf~ ~t Maw3a3x, ~i, MsaMI r alllu yy~lMll~a M ilw lrMawae at tM NaM r! rwti N dMf !f~ a slislMr ~ itres~wtiati t~M! Ma 1M~a K ~ M~~ RS• hr trralwa aM tins sI1/MlaNR at/ rwN/MSa~ u • aaH?ralit asMafa3iM l+al? 1asrMlasA awl M~afital3a Ma~Ma. rAa a~Rt~si~R a! tMtidl is M is ar~laMt MiYlx ~ wa a!'wr Ya pastln~ K rMf~ a~alfrs~, W tM~'I 4 Masryr lasarNiaN f~ s+~[~swaa Yw as4M~M ~rpaNM t+pw k tlarNS got 1aM*~~wtlaw ~ sri aas irw~ tM waJaus rrif~s .rrss.a w.L.s. 1T`1T, a.W.a. Mess 11Mwltilw M~wii„ iM. l~t~. N. iY~Yi tM~1'iM, J. iA10mt tMINIM~ !M •A11'1i01t 1®IIM'ik, Mies ri~i ~ai~ ~wrra rw M11~ lrMlw ~ w: iMia! iMOr RtrR rir ~ttti~ss MwRt ~ meaty MililAR, itMi fiq 1111q ra*t fIM lNiii~?, ti1~1? iM ~A- iMq iMeMl. ~M i1Mt iM ¦MM ssr ilw. !J~ ~ rst~ r.r' 1. CaARNER AM'FION1! +11M~11M ~w M ~ iMw~u.p Y. wwwww Krwlis. /~M K Hsu ~lwats~iu~ vyirNt ~ ~ s~ is tN~ons~sa~~~~a~~w~?wtz L tY Il~ftas ~t tM ~1LMuM d ~ lINpR 4~ trr ~ /IMr~r •i DNNarsi«i~w. 11~i. ~~W /IMii~M~ t. M~ f~l~IMY a~M A~~ ~ UIl sarlJ~ls ~1~a~ ~IILif.. liaw rY aR11~Mti~a M trf AIM /raN fi q fr ~ a~fa!' v' 3~wrfl~a 1rMur ~M MM ~'L~ llsA~l ~i' Qom' liM? fM t1• ,ifs ~.t'N! rMatN. N~Maaf ~L' ~ Mai ~aM aML `311 !M i~lr Yit• M 1~N? ~ai1MIM ~N~ ~iali~~~ J. YAK JMl'~Y ~ ~ ~ti. aM ~ as~s~? aNr aM r11aNM~~11~ aN a~tq<<l~w tares bN LM 1M /MM ~t ~at~li. I. t!M ra1M K ~ MR'NliLSlM mall M 'fidx 11~~ ~R/' Qia. • =I. '1M lait~al •!'lys~ et tM ~ar~~at~ir? pall 1~ Sl! pilaf ~ Osolq ~Mt1i1Lq, M~Mlulti, iMatl, aM tM -1~ leoaiion of !Ao oolep0>rafiaei s1~Y1 10 1A llM~it111i, ~a11t11. 7tI~ '!M et~w~ alit of tilt •p~os~iow ~M31 M M ~M, w~nraia old ~M a 1No ~ slrti q ~a+~1?iM ter t1N ~MIa1~Mi. ~t11 MR ~11M111 MWt~i~M oat M1rlitiMlLl~ ~ ~ dr ass awiMR~ ~ W ~IoN .t ~t~, r .or~sR ~~aM•wnt ~ ~>rr Mr pits, ~r ~ otMa~tw. LM. wi~asMM, ~ ~wt4o1? ~rM? of Wlrt~?o* tei~d ant eat wot wwM q M oool Il1r aMsaiio~ aart soiu~sOO N' a Mpg r>ti1, od s• X011, o~o~, 1wM, ..rrs, 7~i.~rw• aoaolR •lr NM1r~iM 41~M ~ ~ rRl t1iW AID R ~I /~1M ~ /piS~M/ tj 1~ ~y1 trM•i/ 1111r >N ~tAfMMM~ 11M ~/'~~iaM i N/7~ ~1111~ wi 1~ i1gIN; osl orinioM~ 1110 MME ~d ilk /rMlM i11gr pt all to. ~llit~lq old +4a 31~ oq aM •11 Mr~twri~ LNii~atal N •1M orrsgrs st • MIo' o7,r?. I'I. !Iw ~wra*IOS tilo ~wt1iM tiolX M fa /rAo111~1~. '!M silo ~lt~ rs+ts? lbo Mstowsioa L a rl3oM 1ta ~tar?~Los Mr1i1 to ~ pros ~ yfr of t11o piaasL~t d qw tr~olrror. !M 1rrMS atet iINLNINf o/tsNOOO of tM fsi. 1Sa1 otfiNSh orM ~1lMOiu=s Yotl M ~ AiloMt •b augurs o. •r~r~o ................pr.•se.~ .a~ mr.oe•: #fos ~L At+rwa, i~w.iair. llaraii a. rtsaoi ~~r~t .............r~s. 1r.a~t wr1 us~.tas 3Ns r..tn• ~I.sps• s..i, ~rsau, r+.ts `.+r7 ~aK Af~l~, ~41a1Y, ~M~1 w~~......... r. r..•....... •.•..........x~~t ~T. i~~'~N~/1 ~r~t, ~M3~M, 1 s~~ ~.....,..t...................r...~l~~~M ~11111L ~M/ ~ZaZ1i ~U~i~ ~ e. e~rMr~s........,...... ..............sisa.w 7'~5 Faaitila, snit ~=ice M. a~wls~ .................................1i~r+~trs iii O~MIt /~wM, ~iMrLxla, iii ~r s. ....r....r.,.....r............•~1r~r~ ~IIIIMI~ ~»N~ 011Mt~ wcta. s. a r.~ .................................u~..w rN.lau rasp. s.~..w..wt. ~eanlr?ttt, ~.wti ~o........... ~M tM>,.ra~ N.+..+~. w~.laia, w...u w?r~oo~r Mer?wRro~r ..............................~ss~..w ieif ~aaMia ~rsrtwa~, rronoltila, crass _y_ M/Yi I~~'1'0 ..................................Dirneor 8#1 15th Ara~w, ~o1MLt1M, Nwati ............1...1............1.....k~~ J. •M~!! ?~1'! iii...,...............•........DL~•Mr ~ M~IaM~ ~N ~Rtw~ rMlrl~a. inali ! llfi•MORE ..............................~dsMt~ 3AW ~1~7' t!lMa~ ~Malnin. S11a11 iM~ 1I. I~~R ....................................~t~ l~ ~rMa~lani 1r'l~n, ulna. Oaha.. ~LL 1RfiLN M~a ..................................fiwape i~ lMMlaltn ilri, 41,1,IS, oaha. M1i~11 1!M wr+s .t atswtar• .t th• .aas.a~•ti«t ahaii .wwt l.•• tM•s tMsa tliwtw•~ th• •aut .w• is s. w n•.• tw .r w w aw.r r,rsw s.:aw t~r• Lur. X33 asrart.ra ~aii M .ii~ta~ nr y~WfM a• tM. ipl•ra tMa11 .lr..•. ...,~.ty .h..M.......Mail w r•.ua.r. at th. s~aq st crass. !h• taarra at atsaaan• .tau I~rr w ar+ar.i.. all ~ ta. ~.Masa .aa •~t~.rsty .t th• «.i..•ss.a ar rMau liaw sMa ~.aaral .aaa~.rat art .aasa•1 nt ail u !s• ~.rM.sp? •.r alhss•. ~lMa aKia~• t!' tM aar/MatLM Bail M a ~r••sMat, arc ur rri Ka•y~wlMaN. a •aa~ ad a tra•aeae, rha swau M :iNtN as apsiat~ a• tM q- Lw mall ~iswt. 4M ~ N~ ¦N' Ml~ st tM• a~w •4. 1M K aaere e~Lea/ iM ~M 1t • til~Mfar. '!!M MwM K ~tneeMrs OM~ii rw aal~laarrll~ M y~~ wN OMaar atlieera aaA aMata as it tuwe /WM trtr pa Met ista?eart a?! MO ee~~~attes. !JN Mani K it>reeNle a~ii IM?w ~aaear 1~ t ~fs,.a wti.t a a .yrtrla a?t w Mws. Ma?N Mwe a aant4ale rwrlsi.w ar MO a•L?.. t..i~asa Mt. ee aaaM~ at Moir aaan~ur M MarsitaM as a~*estiw aaaraaaetl~•. taw, Mas~? Oaaaaa~triM aay, as sa~.?s+et sn aaa~t .r..lr~ti~.. ss M tr t?-iar.. 1~ a~Y .s.r~sa..u f~. ~w.sr at was Maa?t n! ala~stera ~tMM ay r. ~aaaeMii~r ri+ea~ u taa aaaw~wuas ~ M~ raaasgeea oat attasse et ~ nal~teal amt a~ii aaw M arhMrLa fM aeai a?t tM MNMlasi~w w M rt1'f~Mr~ M a?ll /gera a~lafela any a?a~aira a. Asap aMn1~ ~e~wy +eaa sr er ~eea aareai rara.•• ~ uat a aitsaea MIO Ms~w t1aNs OMra31 M eisisll~ a MONO s aaaaatwe et tM +~NLw. arltea? w aw~ia eMattts~aaa aM ~~tsea~iewe aa~ ai1n11 M area tp M. Mart vt~wrera. MI OMrita?3a er 10a10wLaas a?q?, iaetil~atfeaa, OiwnMM, as~frttiew ear ia/ lriltf~sl !'iss ear eeae~sstiw Oa~rtMWr as artaaarai rwaaiewhM !00 M M aat a Mf MGM es ttfwNta, ~ Mi M Mahar attiliaNt aatM tM MnMaaasiM L tlaa ! aw et itia waAaeae, nq 1r wi+e eat 1M ~eaart et ~tarae• HOMO M MV • r1i¦lar INIrM~ aM ~Ilail Mlat~lalM M M OIMM M 1~ a/ M=+t trlaatter O~aNewa nuR aaanaaal 1~ aealila. tM aaaaaaer e~ ata~eiead aM eagwialen et awilse .3.. t~tall k Ile trt hiKA ist the ar.la<w, ~>wt3fN lMat ne >MM. ~wtitw. lisn es eetlesttlit>,t Wall M aftq.t• tM M esr ~geiitl trMi l,~ ist tote •tesefallMt llitlr. ast! tM y~eeral of the ~esil~/ d tAe Matt ez 4irtr• lar, !!se 11r-lltw K i11! •wlM~~ ~Ittil M a~tstM ~ ttte settu~MSt MMttrtta W !MtlM~lp w1? M tm>dei a >wstaiM ~ aeta~tta Mi!? the tatR elttrl111~ eiNr?ars • r' !M etss~s>t?!ta it ~eial~Yelf dtarits~e, eMMastMal W etfwtr ?tnewae~t stet tus sluts etd i! tia31 sect state trnr eMtlt, emit sty eat !r• >ttteta. tlteatte a esnsit>st? tQall ?e sett w ittl tlwhwll. YstetNw, a attleett?? essets! ter r tNM Mttsaili >rw>MnM M tIr eetseta!ltM. ~ tiaM ~NMierfell, ail rt i!a +taleels W st+tleR!? Mtall M - - - ~elelttltMt rlltk a we p tltt'e eessts*l~tNltts. ltrrste etr trtsllMattelte esrtaltei W esetwlN trtelwiielr ~ eltari- tesle. ~~ati~tll~l esr e111~11' leturelwt~ s~rtseMe. ~#M ~felra~ira tMli !aR MItislMttl etseteetittt ~>r we ItrM e! !Y!~ IMM~ 1 ttq rM attrl to tw1 t11 ~q? t!Milri/ eIM ttq tttit~ awt w a twrn~ll t~tel •IM elMr !M ~Iir•t s! tU sla•w~t• Z~ Nail 11tw sew: M lq~, atomise ~ Fitt, ~taet er .Ritrni.e, la.., tt~,srt, M>trgr. tell. er etltet~sltee t:etteler slit~ltltt li.it es .6- w w+we Rwh r.ai W r.sansi ~r~s a. as ati~.ot. w ~.res•. rt ter ~1Aa .Na31 x~utr., ~d w rrM~w. µW riaa M w w ~asr ~r .e ta. +«r•rasl~a, a .~r tia?-s.w ..t ~...~.s,.~~ Mtti rq? My~~ iw# ~ tIW W M rMfrwt uii ~ItMr MM, aatwr~ Md ~ ass Ma~nsly a lM ~ fM ~NM i1t 11Q~~ t~ ~i~M IIr31 ~fr• it. ~ /off ~t f1r ~atilis tllt~l3 a1Nr~ M ltill~ !M ~11t /grrMtt 1L' ifs doss Alit 11~tiistM, Y1~ ~ ~s ~1 taear M ~sMMl li~tlssia~ 10r i~aM11 r1f1~ ~M'ry. ice. !w .~wssa X11 1~ ~ a ~N s,.. sta. taa is.. ~ a...r~..M ~a?sti iMr, wit ttr tM ~Ma11 1r Mr~..s s+~ ati s+..aMi Lr swr to tM.s ~ >rtr?- astMr ....sa Mtsh syar~ s• srw . ~s~a ~ au >t~ ~ s*t t~ ar ~s ~zrs a : ~ v ~s re?s r aa~s~c w.~~„_ ~ .e ar.., s,9ao. s 4C A ~ z eotgt«: se as st~rsr a ire ~oi¦M~ _ "M~~ A!!~ ii lOwllt ? n~ ' ~IiRT""' ~ M ~E i! -T- sY-~ws sx-zr?xs ' ~ of BOYS' CLUB OF 80NOLOLO • IL41'ICGE I . Ibsib~ atiip 5eetioa 1. ~qy adult cititen of tha baited States, , re=asdless of nationality, religion or political bells! mp - becoee a s:esber•ot•the corporation, AST corporation•doing busituas !.n the State of Haxaii mss become a member of tha corporation. Section 2. 11ny parson or corporation dssirinC to becoma a member of the corporation shall subait an appliea- tioa in tha fora prescribed by the Hoard of Directors. The HcaS'd of M-eeto:s sha11 reviex each application submitted sad shall epprovsd or d±sapps-eve therooC. Seetioa 3. ltsmbership shall becorss ettectiva upon t`?e date of approval by the 3osrd of Di.-a-to:s and shall be • rc- ea ~.nde_Snite term end until a maeioer rasi.-ns o_ is otherrlse :emaved from aamberehip. Ssction 4. The ra~ority of the Hoard of Directors may remove a.-y, member for cause . ' Seatioc: 5. Each r-~*er shall pay Cusa ii aeeo:da_1ee xitl a achedulc ¦et by the 8oz^d of D+recto: s. Nonaa;,Tent of dues ahc1l be s close for removal from aersbe. s'tia , A..°SICr~T_ %I • Me~1AEs Se.t±oa 1. The s:,nual neetin5 of tae nstaers of the corporation ahs:il Le hxid ir. rioaolulu, Sax='_:, of ee~h • ssat~ a 6, At least thirty (30) dais bstore the - -date of an annual sustl.cg the secrets_~ shall ttz"n1.sh the nomtnatin6 eosmdttee xith the r~ea of the rsebsrs of the .Board a' DS.racto: s tihose -terms x+~3 c-.pire st .such san•,~, mestiag. ' ' Ill "'ICGE IP ' oomatiittees 5aetioa 1, 1ne_'~e "w,il be s tiaazee coaaittee, e pro6ram cad personnel eoerlttee, an exaeutiva nosimittae, and a property malatsaance coomittes. Ali aom~tttses sad their ohairaen shall be appointed by the p:esideat atter- saeh arinu¦7 sleeting. • - section 2. Rhe tlnente ca®ittes shall eonsis~ 1 or at isut five (9) meobars, e:.clrsive of ex-orrieio ssm- bsrs, of the corporation sad the Hoard of Directors ind shall loeivde t2•s t~asu=er. Ths chsL=aa stall be a eem- ber of the Board of Directors. It ehsli be t.~e duty of the finance como~ttee to report sad sake recearradationa to the . Hoard of Directors eoneerztt~ a1 the tioaacial affairs of the eo.^pantion, 7`.sc thence ccmittee srsl± appoint a clerk f.^aa among its esembers xho shall keay sa accurate record oC its aaeCinea. Ss=tion 3. 'Phe prvgrem sa= personae2 co :::tee shall consist o: at least five (9) ae~be:e~ exclusive of ex-officio aer~ars, of the corporation a.~ 9eard of ~L-Bete=s, r It shall be the duty of the p:ro=ram end persoaZel co~.l.ttee to repot: and make reeosmendations to the 9oard of Dirreto:s eoacernin5 the prog.*~eme and pareonnel oC tha co~oratien. ~ie L.I+~R ~w .eti•w77 ~Q i i~i.7~7~i' Or the $oiC'a Ors Dirlato•`i• - its pro~sa: and pe.-sor~l c~.ittsa ~yall appoint a clasic r-on a~.-nK its •-e xh, tlia3l 3:aep sa soeiaste record oP its zesti :zs. Section t. The e~seuti?e oomxiCtee s5a11 son- dat of at issst fire (5} n~3si-s, eseivsire or es-orrioio leebere, Or the ~oaY'~ Ot D13atAM. ^l!! wA.1w±~w a~1 be t5: pr eaSGeat. • It sba7.1 be the a.~tT or tt~e esaeutive can- , r~ttee to hays sad sss~-eist all tAe po~rars or tha Hoard or •3L-actors rhieh reT bs law."uLiy dale~ted in the=~ - rsnt of the busiasss and alts:..-s or the co:paratino ae~d L'••+~ hays poxar to au',.hio.-iss the aeai nr the ens-,~oa-ation to be s_w: ixsC to ail page= s xhich myr rs~ -s it. Zhs ezseutire e:.= :t:se sha7.1 appoint a cleric r_~ s~ooe its ~ meebesa ~o a2a).1 iraep en aceurvete record o.' its oeeti.~a. Seetia 5. The psoper.. aa.Vstanrras eaorsittse n.~iLl cazsist of at leant rive eti-be:s, e~iuaivs or v.-or:ioio a~3ers, of the co_-poratloo sad Eoss~i of Dirse- tars. 'Ls: ch~•san a.'~ail be a aer3er bf tha $7aCS•. or Di.-actor a. It aha11 be the dut3 0: the p~xrL7 rsSrtenarioe eoerYttee to sspo~ sad race reeo~eeCstioas to the Hoa.^d of DL~ectors ewe.-aL~y the oaintenence o: the buildi.ag sad otbe: propertLs of the ca:poition, sx:ep: eel rtS:a. 1hs prap:.~ -r• :tsasaez eoe~...ittse sail a,^~oLzt t clerk f_-vs? 'w ~ i:s erJars v'ao atsli~i~rop rz ~ei:.-zte tacos{ or its aeetirrr-e. ~ r 5ae:im 6. ~e Ho,azd of D:.zate_ s r4T aathorize • teas e_-eatiaa nt atss a.:~ crests such oC.~r c~it-ees as ~y -5- hs ra:.aK nseessarf to dL^ec: end ez-:~ on the ac:i es . of the c~-aoraCtoa. . Section 7. mss prsslCaat sad the sasc~tive . C:~setor of Ilse cosporation shall be ex-ott3elo ae:bs.-s of e].l co~ittaes. ' ' Jl.3TICL8 Y ~ . ?reaf~ent SaotSon 1. die preaideat s2u1I presids at aset- . Saar of the ssysbars of th+s aorporaticn and of tAa Hoe.-d of ,9lreoto:sj shsil sppoLnt the GeL~iers f.1t eli eo~eitt+es hersin snG whisA s:+q b• created as otho:~c7.sa providsd ~ acrid shad be as ax-ot'laio aesber of ali su:h easittessj abell ' sisst su:h papers ss required b~ his oCtiae or s,s +~-tructed h7 the T,aai3d of D3reetora; sl:a].l s~]ee such rspsrts s_tid raee.:.ea.:atioass to the 3c_-d of DL•eetars ~..w to Lie .:ea- hiss of the cos-~o:stion at stir as^ut1 or speeL•1 rsctin:s, oanoer-r.3ne :he wrk enG e.-tcSrs of t'~e eerpo.-stioa. Leh L his JuCe--.cn: a_-e drsitsbie far :h:ir i-4cr...Dtion anC at:Sesti:e; r49 reQuL^e such sepoz-ts t:oc t~ ,tom-o~asis.-e:, sen.e:ar,/ eS1d c:.ecL't_vo CL-eeto: ZS 1II :11a SL-l~~rt a_^e nacaszr-; , cad stall pe_.'a c`. c: 3v:iss :.aeiCe :t to t:st ottiae. • ~ L~-..arc Ylee-xrasi~er.:s Sr_:lon 2. 'fie eL^a-~-osl_e:.ts, .a erGcr ~ named, ahli per:o:n t: a de.les oL tie p-e•' is a :=.e -6- of abeaoee, ssai~atlm os ioibilitT of the latter to ' a0t• ItsTPICi~ TiII . 5eere ta.~ 5eatioo 1. Ike secrstasT snail issua all aotin~s o. taestl.o6e of oem3ers of the corporation and 8oasd of Disecto:s; ootily' *~'•vidt:sls eleetad to ottlee or to . nesbs: ship of the ea-po: sticxi anC to t?~s iloa_-d of airee- tors; keep noapiete records of the osetinEs of the mea3ers ' o[ the no.;io:stioa and of the Hoa--d of Dirseto:a, inciud- in: as e_eL-a,te rseo_~d of attaadsnee o.' urgers; rtotity t.:e ncis:ts~ eCZ.Iittle of pe. sxs C.-oppo¢ t: m mrr3a:.. ship is the corpoa:ion for aorat`,eadanee or other Gauss; !tL-Nish the ncztssstirN; committee xith a list of o[tieera sew oes'•s:s of the 8oa-•d of DS.tiotors, rihoas tares ahail e~qL~ at thr nett aoaual reetis~, x/th a reeo:l of tSeir atttodanae aC ::etL-~;s o: the 3:i:'C of D=-ss.o:s durL•s~ t.`seS.r ta:_s of otti_e; ahsii rs11 o:.ht: nat3ces a.a ins.:xL- ed bT t•.7 8x.-1 of DL*+eeto:a; shall be c¢atod:aa o[ all rsa~s e.' :he co.~oratia., ez:ept such :ecorls sad Pape.s as shah be 1~p. by the :.-assurer sa herein providel; s.~?1 a~aZ sack pike: s as a.-a :vq-.tL-ed b; hts o:tLr or as ~ia- a:-~-~. hr the S:.a.-1 0: ~L-entors; sad >~t].1 pe:to = o~•u: duties S.zideat to that o:: loe . 1L3ICIrr PLII 'h•easu_~r Section 1, ua t:east:.~e: ahtLl rseeive all ~-1es -T- Ol the' COrporatSOn acd have Custod7 ttlsls0=• ~ shah eauss the tla~ds of the eorpo:atica~ to bs deposited io ona or Doss banks sslected by ttss 3oard of Di.~eetors to be CisDv=ssd Sn seeos~daace xith the 3astructlons at, aid upon • the si~aturss of persons daai~,sted bT the 3xrd of Dirso- tors. Se shall aquas to be kept a 11111 account oC all ono!=s :aasivsd snd paid out anII ahsll srslon such reports ' thereoT ta.the ~sident, Eaaad OI Dirctgrs and Chs w=u:in director as they t~ require. L'e shall receive aid have eusto,~+,T of all deeds, seta.-~itlsa, no`.fs, caotrects _ aid othc; t3a_tietal ?apers of tSe corporation and ~s+.+i plsee thss for ssls 3xepL-; is t2as arts deposit vaults aS a bade dssi~;ted by t`m s"iosrd or a7L^setors arm ua3er sash rubs as to aco:ss u su:h 3os_^d of Dire:ta:a shall detar- • ~ ~rine. Be shs11 eauss full accounts to be kept o: such deeds, - se:uritias,• aotas ao3 finaa :isl papers asd ahs12 eslc= such :e?orta thsrsol to the president, 9oa_.d o! DL-~eto:s cad ssecu:ivs di-acts= as t`ss~ ~ requL-s. 8+a ats,-11 cause tAa books as account of the eo_-po motion to be au'J.LtsrS at lesst Dace aszusllj bT a public aecosa :ant app: owed bJ the ..aarl c: , =~`.o: s, sad sha11 eausa to be prep- :d, sad at~2 p_,ssaat to t5e ne~bers at each ..,",yam aeeti~ nt tti c~-- poztl.on, a eonp.~ahensSva tL~~eiai etatesat i..cliri=o6 tha ~pe.~ : of L'sa -accoL^'?`szt. Ffe shall aigs such pc?e: s as ' are _equ`-ed br his olt=ce o: rc Saatnxted bs tha HaarC oC DL~+seto:sj sad aLr11 pe_to ot:~e; duties incident to that o.'tica. 3a e~ be reQui.-~ed~by t.~e 9oard o[ DLteto: s a Give such bands a,a the7 s`sll deter'^- for tha talthtul psr:o^~•~-• o.' hls duties. . -8- • ARl'ICCZ IZ . , P:raontive Dls~eetor ' b/C~ 1. ~L1! C~aL'tiYe dii'OCtrar shill aa8a~t • the altaL-a, three: the vorY sad e~loTeea of the aorpOra- tioa, sub~ec: to, sad Sit xeorv~ce, xith, t'.:a instructions o! the Board of DL~+eetorsj atsell p":pare budasta of expense !or the rpproYai of tea rs: ease aaer~itteaj rid shall be ' auteor'+sed to irhur es-,~c:re :.n e:cord xith the approved bu:,~st~ or u tnatt~trl bT the ~oes'd of Directors: Section 2. 'fie txeeutivs ditvetor shall attend ali astieua of the Boesd of Directors ustless speeilieallp oEherrise Sastructed and shall be sa ex-oti'icio member of - sll eoaaiLLsss. SeetiCn S7se asaoutive dls~setor aw.+i sinks- re- ~ parts of tea cork sad a.•taL-a of the osgsa:utioa to the preaideA:, 8aa."C Ot Dis~C•A^e and C0.~''Oration. - ~~s~ z , Piacel Yes_~ Tie tisesl :ear of the eo:~orstiau ser11 be the ealea-sr ~es_~. RF.1ZCi.E XI 5ea1 Tea seal of t+tie eo_-~oration a.~.all bs a cL-eulsr icp: essian of the ros3s arri tisu-aa t laeo:~po: ated June -9- Z1, 1960, surrounded b7 the Mords ~oYS ~~dos~oe •HOearoru,• . 3oaoluLu, 8sxsil. AIti'1'ICL.° ~I . • A~e[idsenta • $eq b~-lays rs, be a- ended trir s Qa~orit~ vote • •ot the assabers o['tha antics Hoas~d at Directors at air • :'esular or ~pselal ssetitst called tnr the purpose, pro- vided notice of the psoposed change is gives in the notice of ths,aeet3,os thirty (30? days p^ior to the meeting. + • s • • + • a s ~ • • ~oPrxow og si-:~xs xs, , :.hs uads- s~-~r:, ca this /9t7~ dqr ot Sep:ea- • bey, 1960, hariesg sseeutad the Pension for C~srter of Ia- eorporatlon of the above-rsaed corporation for the purpose of 3neorporatiug the ease under r1~d Lit aeeor'_aaee uiith the LeYi Ot the Stars of 8ateaiii do he:sbr a.".opt the toreEoiag p: ocialona as the $-i.~xa of aald coryontioa. ¢?MtP/1 • i`, • -10- BY-LAWS AMENDMBNT R850LUTION OF rDD~BRS AND OF BOARD OF DIRECTORS AM:NDL~N'P OF BY-LAWS RESOLVED, that the By-Laws of The Boys' Club of Honolulu are hereby amended to add n new article thereto, to be numbered Article ILA aad to read in its entirety as follors: "ARTICLE ILA Board of Governors Section 1. The Board of Governors shall consist of such number of persona as shall be detezsiued from time to time by the Board of Directors. Each governor shall hold office vatil the meeting of the Board of Directors foilo~ring the first annual meeting of the members of the corporation after hie or her appointment or election, and thereafter until hie or her successor is duly elected or appointed and qualified; aubj ect, however, to removal by the Board of Directors. The immediate past-Chairman of the Board of Directors of the corporation shall serve•as Chair- man of the Board of Governors and, 1n the absence of an immediate past-Chairsien of the Beard of Directors, the Chairman of the Board of Governors shall be elected at the first meeting of the Board of Governors follo~?ing the meeting of the Board of Directors at which such Board of Governors is elected or appointed. In the absence of the Chairman of the Board of Governors or on his or her inability to serve. the Chairman of the Board of Directors shall serve as Chairman of the Board of Goveraora. Section 2. Meetings of the Board of Governors shall be held whenever called by its Chairman or the Chair- man of the Board of Directors. Notice of meetings shall be given orally or in writing, by mail or otherwise, at least twenty-four (24) hours before the time at which the meeting is to be held. The non-receipt of any notice shall not invalidate the meeting, or any business conducted thereat, at which a quorum of the Board of Governors is present. A majority of these members in attendance at any meeting shall constitute a quorum for the transactions of busiaesa at any meeting. Sects 3. The Board of Governors shall serve as an advisory board Yo the Board of Directors, and the Board of Governors shall not have any powers except as herein expressly provided. Without limiting the generality of the foregoing, the Board of Governors shall not have any power to make commitments, incur obligations or enter into contracts for or on behalf of the corporation. The members of the Board of Governors shall represent the corporation in the community and assist the Board of Directors in matters re- lating to community relations. , Section 4. The Board of Governors may delegate any of its powers to committees consisting of such number of members of the Board of Governors as they shall deem proper. Any committee eo formed shall in the exercise of the poser so delegated conform to any regulations that may be imposed by the Board of Governors." RESOLVED FURTHER, that the By-Laws of The Soya' Club of Honolulu are hereby amended to amend Article V thereof. to read in its entirety as follows: '.ARTICLE V Chairmen and President Section 1. Chairman of the Board. iiheaevar there shall be a Chairman of the Board of Directors he shall prs- aide at all meetings of the members and of the Board of Directors, and he shall have such powers sad perform such duties as may be assigned to- him from time to time by the Board of Directors. Section 2. President. If there shall be no Chair- man of the Board of Directors, or in the absence of the Chairmen of the Board of Directors, the Presideat shall preside at meetings of the members and of the Board of Directors. The President shall appoint the members of all committees herein and which may be created as otherwise [ 3 1 ' provided and shall be an ex-officio member of all such cosmittaee; shall sign such papers as required by his office or as instructed by the Board of Directors; shall giake such reports and recommendations to the Board of Directors and to the members of the corporation at any n++TM+'1 or special meetings, concerning the work and affairs of the corporation. which in hie judgment are desirable for their information and guidance; miay require such reports from the treasurer. secretary and executive director ae in his judgment are necessary. and shall perform other duties incident to that office.' R&50LVED Ft1RTlQ;R, that the foregoing amendments are hereby adopted and approved and that the proper officers of the corporation are hereby authorised to execute and file such certificates and to take each actions as are required to carry out the purposes of the foregoing resolutions." XIV. HIRING OF RELATIVES OR CLOSE PERSONAL RELATIONS At the Boys & Gtrls Club of Hawaii, we have no general prohibition against hiring relatives or close personal relations However, a few restrictions have been established to help prevent problems of safety, security, superviston and morale. While we will accept and consider applications for employment from relatives, close personal relations such as parents, grandpazents, children, spouses, domestic partners, brothers and srsters, in-laws, and others, generally will not be hired or transferred into positrons where they directly or induectiy supervise or are supervised by another close personal relation Further, such relations will not normally be placed m positions where they work with or have access to sensitive information regazding a close personal relation or if there is an actual or apparent conflict of interest. XV. CONFLICT OF INTEREST We require that all relationships between the Boys 8c Girls Club of Hawaii and other individuals or businesses shall reflect the highest ethical standards and finest personal integrity. Employees are expected to forego any outside activities damaging to o-conflicting with the organization's interest Such activities may include, but are not nrxessarily liarited to: activities which adversely affect job performance, customer relations, or community relations; improper vendor and subcontractor relations; acceptance of gifts, entertainment or other favors of more than a token nature. Employees must refrain from any private business or actrvrty which might cause personal interest to conflict with or have an adverse effect on the Boys & Girls Club. If any employee needs guidance about a potential conflict of interest, the employee should seek the advice of the appropriate person in Adrrunistration. XVI. SAFETY The Boys & Girls Club of Hawari makes every effort to see that its staff has working conditions that are free from recognized safety and health hazards We try to maintain our building, property, and equipment in the best possible condition. 24