HomeMy WebLinkAboutCOM 0270.000 2024-2026County Auditor
County ofHawei'i
Office of the County Auditor
PhOU8.8O1.83OO
County ofHawa[i
Office ofthe County Auditor
120PauahiE8..309
Hilo, H|0872O
F8O8.SO1.8SO5
To: Dr. Holeka Inaba, Council Chair
And Members of the Hawai'i County Council
Cc: William VBh|h@OteJ[.Managing Director
Diane Nakagawa, Finance Director
From: Tyler J. Benner, County Auditor 1 \L/
Subject: Results ofGrGni-|n-AidReview for Fiscal Year 2O23-2O24
Date: March 31'2025
|Daccordance with our FY2024-2O25Annual Audit Plan, the Office Ofthe County Auditor ([>CA)
has completed a special review of grant awards to nonprofit organizations pursuant to Chapter 2,
Article 25 of the Hawai'i County Code.
Purpose Pfthe Review
This review aimed to assess the compliance of nonprofit organizations that received County grant
funds pursuant tOH8vv8i'iCounty Code Article 25.This review represented @ follow-up iOthe prior
year's 8Udit, which focused primarily On the COUniy'S administration Of the grant p[Og[GOl'
including processes for awarding, OOOOitO[iDg' and overseeing grants.
This year, the emphasis shifted toward evaluating whether nonprofit recipients complied with the
eligibility nSqUi[8[O8OtS' use -of -funds nSSthCtiOOS, reporting obligations, and other CODditiODS
established by |8vv. The review was part Of an ongoing effort to 0SCiU8t8 b8tNxe8D internal
administrative processes and 8Xte[D@| C0Dlp|i8DCH bygrantees t0 provide @ more complete pi[1UF8
Ofgrant performance and accountability.
Scope
We reviewed g[8OUO-8id processes for all 8VV8PdeSS in FY2023-2024that were not previously
awarded funds inthe FY2O22-2023cycle, comprising:
m 31Df69participating organizations (44.S%)
* 33 Of75 participating programs /44%\
w $1'187'50O.008f$2'487'500.O0funds awarded*
*Results: Two organizations in the population were never funded aothey were determined tobeineligible.
To -
The County ofHowaifisonEqual Opportunity Provider ond
A PROFESSIONAL NON -AUDIT SERVICE
Non -Audit Services and Routine Activities
County of Hawaii
120 Pauahi St., 309, Hilo, HI 96720
Phone: 808.961.8386
Email: countyauditor@hawaiicounty.gov
�— ��� �ey?y?er County of Hawaii 01Y aF„
� fey, <M
Office of the County Auditor ; c
County Auditor 120 Pauahi St., 309
County of Hawaii Hilo, HI 96720
Office of the County Auditor F 808.961.8905-
Ph 808.961.8386 "
wvvw.Hawai'icountyoov
To: Dr. Holeka Inaba, Council Chair
And Members of the Hawai'i County Council
Cc: William V Brilhante Jr., Managing Director
Diane Nakagawa, Finance Director
From: Tyler J. Benner, County Auditor
Subject: Results of Grant -In -Aid Review for Fiscal Year 2023-2024
Date: March 31, 2025
In accordance with our FY 2024-2025 Annual Audit Plan, the Office of the County Auditor (OCA)
has completed a special review of grant awards to nonprofit organizations pursuant to Chapter 2,
Article 25 of the Hawai'i County Code.
Purpose of the Review
This review aimed to assess the compliance of nonprofit organizations that received County grant
funds pursuant to Hawai'i County Code Article 25. This review represented a follow-up to the prior
year's audit, which focused primarily on the County's administration of the grant program,
including processes for awarding, monitoring, and overseeing grants.
This year, the emphasis shifted toward evaluating whether nonprofit recipients complied with the
eligibility requirements, use -of -funds restrictions, reporting obligations, and other conditions
established by law. The review was part of an ongoing effort to oscillate between internal
administrative processes and external compliance by grantees to provide a more complete picture
of grant performance and accountability.
Scope
We reviewed grant-in-aid processes for all awardees in FY 2023-2024 that were not previously
awarded funds in the FY 2022-2023 cycle, comprising:
• 31 of 69 participating organizations (44.9%)
• 33 of 75 participating programs (44%)
• $1,187,500.00 of $2,497,500.00 funds awarded*
*Results: Two organizations in the population were never funded as they were determined to be ineligible.
The County of Hawai'i is an Equal Opportunity Provider and Employer
Methodology
• Reviewed the Hawaii State Constitution Article VII Section 4, Appropriations for Private
Purposes Prohibited
• Reviewed the Hawaii County Code Chapter 2, Article 25. Appropriation of Funds to
Nonprofit Organizations to verify:
0 1 Year of Experience
o Entity Bylaws
o Articles of Incorporation
0 501(c)(3)
o IRS Form 990
o Nepotism/Conflict of Interest Policy
0 6-Month Report Received
o Final Report Received
• Documentation requests to awardees to demonstrate:
o Proof of public outreach - flyers, brochures, or equivalents
o Proof of participation - attendance logs or equivalents
o Proof of receipts - receipts supporting final program expenditures and made
comparisons to budget proposals
Purpose of Article 25
The purpose of Article 25 is to establish standards for the appropriation of funds to nonprofit
organizations providing programs and services which the County has determined to be in the
public interest.
Article 25 seeks to cover all grants made by the County to nonprofit organizations. It is primarily
oriented to address Grant -in -Aid, Contingency Relief Funds, and "Other Grants".
The County of HawaiTs Nonprofit Grants -in -Aid, also known as the "Waiwai Grants Program,"
aims to bolster qualified nonprofit organizations to enhance the quality of life on Hawai'i Island.
Facilitated by the collaboration of efforts of the Hawai'i County Council and the County of Hawai'i's
Department of Finance, a minimum of $2.5 million is allocated to various organizations. These
programs address educational needs, cultural enrichment, assistance for vulnerable populations
(including the impoverished, youth, elderly, and individuals with disabilities), support for victims of
crimes of health/social crises, as well as initiatives promoting public health and environmental
welfare, as determined by the County.
As currently written, awarded programs can utilize grant funds, covering program -specific
categories such as salaries, professional fees, operational expenses, supplies, equipment, and
administrative overhead costs. Administrative overhead costs encompass expenses associated
with the organization's day-to-day operations and aren't directly linked to specific program
objectives. They are permissible but should not exceed 10% of the grant awarded.
Additionally, some expenses are strictly prohibited. For example, travel for training and
conferences and administrative and overhead costs exceeding 10% are prohibited.
Page 2 of 38
Rating System Used
As part of a year -over -year review process, OCA developed a uniform rating system to assess
compliance with grant terms and conditions outlined in Hawai'i County Code Article 25.
The purpose of this rating system is not to pass judgment on any organization but to promote
consistency, transparency, and fairness in how nonprofit compliance is evaluated. It provides a
standardized framework that allows for comparative analysis across organizations while
highlighting areas of strength and opportunities for improvement.
FY 2023-2024 shifts focus from County administration of the grant process (reviewed FY 2022-
2023) to how nonprofit recipients uphold their responsibilities. The rating system supports this
shift by providing a precise, structured method to communicate levels of compliance and identify
systemic issues, if any, without penalizing organizations based on subjective interpretation.
The procedures performed were limited to those described and did not constitute an audit.
Accordingly, we do not express an opinion.
The rating scale is as follows:
Score
Rating
Criteria
- Fully compliant with all grant terms, conditions, and
reporting requirements.
1
No Exceptions Noted
- Proper financial controls and documentation in place.
- No significant issues were found.
- Timely reporting.
- Some non -material non-compliance issues.
- Occasional late or incomplete reports, corrected upon
2
Minor Exceptions
request.
- Minor accounting errors.
- Internal controls are present but need improvement.
- Significant violations or financial mismanagement.
Major Exceptions / Non-
- Repeated reporting failures or unresolved
3
Compliance
deficiencies.
- Misuse or misaccounting of funds.
- Lack of controls or failure to meet objectives.
Please see Attachment 1 for the Rating Scoresheet Template.
Page 3 of 38
3 Alexander & Duke De Rego Foundation
Grant Awarded: $ 35,000.00
Review Period: 07/2023 - 06/2024
Population Served: Projected: 700-800
(Adolescents) Actual: 418
Substantiated: Q
'Pility Kequirements 1 Year of Experience
Q
ALEX&
Entity By -Laws
Q
Articles of Incorporation
Q
UKE
501
DEREGO
IRS(Fo(rm 990
Q
Nepotism/Conflict of Interest Policy
Q
FOUNOATIONi
6-Month Report Received:
Q
GIA Rating Score: 89%
Final Report Received:
Q
Budget Categor
Salary & Wages
Professional Fees
Operations
Supplies
Equipment
Admin Overhead
Transportation/Bus
Custom2
Custom3
Wai Wai Grant
$ 16,000.00
$
$ 5,000.00
$
$ 1,500.00
$
$ 10,000.00
$
$ 2,500.00
$
Other Revenue
10,000.00
11,000.00
3,648.00
2,235.00
400.00
Total Revenue
Actual Expenses
$ 26,000.00
$
31,700.00
$ 16,000.00
$
6,052.48
$ 5,148.00
$
2,296.54
$ 12,235.00
$
12,823.10
$ 2,900.00
$
1,865.28
$ 4,436.00
$
-
Subtotal
Total Budget $ 35,000.00 1 $ 31,719.00 1 $ 66,719.00 1 $ 54,737.40
Mrs• -• •
The projected population was 700-800. The program actually served 418 participants. The public benefit
is demonstrated through hands-on training in lifesaving skills and water rescue techniques. Interim and
final reporting were received, meeting compliance requirements. A review of expenditures found a small
rotation away from equipment and into supplies. Minor exceptions noted.
Page 4 of 38
32 Big Island Substance Abuse Council
Program: Youth ServicGrant
Awarded:
$ 50,000.00
•C's Youth Services provide • •- preventi119d
• • • • •• • -• •
• _••_ • _•_• • •_ • •
Q
• .. - • • •. - - •- • •
resilience, and engage in positive activities that benefit bo
promoting a clean and sober lifestyle. Offered in middle and high
schools, it also provides outpatient car
for youth whose substance use has impacted their education,
family relationships, or legal situation
ensuring they receive the support needed for recovery and personal
growth.
.. Requirements
II'
1 Year of Experience Q
Iti L; D
Entity By -Laws Q
11
S L l B TA E
Articles of Incorporation Q
.
501(c)(3) Q
11 i.j
IRS Form 990
COUNCIL
Nepotism/Conflict of Interest Policy
6-Month Report Received: Q
GIA Rating Score: 89%
Final Report Received: Q
Budget Category
Wai Wai Grant Other Revenue
Total Revenue
Actual Expenses
Salary &Wages
$ 1,000.00 $ 435,000.00
$ 436,000.00
$ 30,600.00
Professional Fees
$ - $ 55,000.00
$ 55,000.00
$ -
Operations
$ 1,000.00 $ 5,000.00
$ 6,000.00
$ 7,200.00
Supplies
$ 10,000.00 $ 3,000.00
$ 13,000.00
$ 12,200.00
Equipment
$ 3,000.00 $ 2,000.00
$ 5,000.00
$ -
Admin Overhead
$ - $ -
$ -
$ -
Custom1
$ - $ -
$ -
$ -
Custom2
$ - $ -
$ -
$ -
Custom3
$ - $ -
$ -
$ -
Subtotal
Total Budget
$ 15,000.00 $ 500,000.00
$ 515,000.00
$ 50,000.00
L.
The projected population was 200. The program actually served 1,021 participants. The public benefit is
demonstrated through island -wide prevention, intervention, and outreach services. Interim and final
reporting were received, meeting compliance requirements. A review of expenditures found a rotation from
originally funded category of equipment to other budget category items. The organization requested
$50,000, but only provided Proposed Program Expenses of $15,000. Minor exceptions noted.
Page 5 of 38
44 Boys to Men Mentoring Network of Hawaii
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
Final Report Received:
0
Budget Categc
Salary & Wages
Professional Fees
Operations
Supplies
Equipment
Admin Overhead
Other
nditure list
Wai Wai Grant
15,026.00
$
510.00
$
34,332.00
$
Grant Awarded:
Review Period:
Population Served:
Substantiated:
$ 50,000.00
07/2023-06/2024
Projected: 48
Actual: 42
a MCI
MENi0R1
GIA Rating Score
Other Revenue
48,224.00 $
1,190.00 $
42,908.00 $
$
78%
Total Revenue
Actual Expenses
63,250.00
$
15,026.00
1,700.00
$
510.00
77,240.00
$
77,240.00
-
$
91,488.49
-
I $
54,629.85
Subtotal
Total Budget $ 49,868.00 $ 92,322.00 $= 142,190.00 $ 238,894.34
The projected population was 48. The program actually served 42 participants. The public benefit was
demonstrated through reduced absenteeism, increased academics, emotional learning and trauma
counseling. Interim and final reporting were received, meeting compliance requirements. A review of
expenditures found no significant unapproved budget shifts, as all spending remained within originally
funded categories. Minor exceptions noted.
Page 6 of 38
60 Educators of America, Inc.
- - -
-
Grant Awarded:
$ 45,000.00
cators .f America's Professional D- - .
. .
Review Period:
07/2023 - 06/2024
ching - • apply proven • -
Population Served:
Projected: 60
ningstrategies. approach - •
boos
(Individuals)
Actual: 77+
' ' 'students'earning
potential
Substantiated:
0
developing their 21st-century skills. A local team of instruct
and trainers
in Hawai'i
cializes in Project -Based Learning, Technology
Integration, and
Experiential Learning.
They currently sup
eral schools, and with this funding, services
can be expanded to every school in the county,
improving stud
1 Year of Experience
Q
Entity By -Laws
Q
)-EDUCATORS
Articles of Incorporation
Q
...
501(c)(3)
Q
IRS Form 990
Q
JEmpoweFJng Tcachm Inspiring Students
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score:
1 00%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 42,000.00
$ 42,000.00
$ 84,000.00
$ 42,000.00
Professional Fees
$ -
$ -
$ -
$ -
Operations
$ -
$ -
$ -
$ -
Supplies
$ 3,000.00
$ -
$ 3,000.00
$ 2,998.02
Equipment
$ -
$ -
$ -
$ -
Admin Overhead
$ -
$ -
$ -
$ -
Customl
$ -
$ -
$ -
$ -
Custom2
$ -
$ -
$ -
$ -
Custom3
$ -
$ -
$ -
$ -
Subtotal
Total Budget
$ 45,000.00
$ 42,000.00
$ JL..87,000.00
$
44,998.02
The projected population was 60. The program actually served at least 77+ participants. The public
benefit isdemonstrated by documented professional
development activities, including five events aimed
at enhancing student -centered learning.
Interim and final reporting were received,
meeting compliance
requirements. A review of expenditures found no unapproved budget shifts, as all
spending remained
within originally funded categories. No exceptions were noted.
Page 7 of 38
��2Family Support Services of West Hawaii
' •
Grant Awarded:
$ 20,000.00
" Family Support•
Review Period:
07/2023 - 06/2024
funding to help low-income families accesstransportation •
Population Served:
Projected: 57
medical, dental, nutrition,and social service appointment
(Families)
Actual: 57
This includes • for benefits, housingsupport,• •
Substantiated:
Q
training, and education. In the Early Head Start program, 99%
o���beloA�deral
P
Level, and only 30% have reliable transportation. Limited transportation
adds to
the struggles of I
income families, foster families, families with children with
disabilities, and
those experienci
•
nibility Requirements
1 Year of Experience Q
,
`
Entity By -Laws Q�
Articles of Incorporation Q
501(c)(3) Q
#
IRS Form 990 Q
Nepotism/Conflict of Interest Policy Q
FAMU SUPPORT H. N
6-Month Report Received: Q
GIA Rating Score:
89%
Final Report Received: Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 3,500.00
$ -
$ 3,500.00
$ 37,359.52
Professional Fees
$ -
$ -
$ -
$ -
Operations
$ 16,500.00
$ -
$ 16,500.00
$ 16,792.86
Supplies
$ -
$ -
$ -
$ -
Equipment
$ -
$ -
$ -
$ -
Admin Overhead
$ -
$ -
$ -
$ -
Customl
$ -
$ -
$ -
$ -
Custom2
$ -
$ -
$ -
$ -
Custom3
$ -
$ -
$ -
$ -
Subtotal
Total Budget
$ 20,000.00
$
$ 20,000.00
$ 54,152.38
-• . —M
The projected population was 57 families. The program actually served 57 families.
The public benefit is
demonstrated through transportation support for medical,
dental, nutrition,
and social service
appointments. Interim and final reporting were received, meeting
compliance requirements.
A review of
expenditures found no unapproved budget shifts, as all spending remained within originally funded
categories, with no evidence of funds being diverted to areas without allocated grant revenue. Funds
were not specifically allocated to each transportation activity, which may impact transparency in
reporting. Minor exceptions noted.
Page 8 of 38
63 Friends of Big Island Drug Court, Inc.
Program: Frien• of = • Island Drug Court (FOBIDC)Grant Awarded:
$ 20,000.00
Established 11 the Big Island Drug
Court (BIDC)and Big Period:
07/2023 - 06/2024
Island Veterans Treatment• ;
- • adults andPopulation Served:
Projected: 170
veterans • address
• - (Individuals)
Actual: 158
mental- - • - provides
u• to 140 clientsSubstantiated:
Q
drug treatment, mental health care,
sober support, co ing, drug testing,
and pro
oversight. Participants work toward goals
like employment, education, and stable housing.
Since its st
668 clients have participated, with 277 (41
%) graduating.
Launchedwith
in 2014,serves • to 30
non-violent v- - offering
••• and additihelp
with military and VA status upgrades.
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q F O
B I D
501(c)(3)
Q FRIENDS OF BIG ISLAND DRUG COURT
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score:
67%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ -
$ -
$ -
$ -
Professional Fees
$ -
$ -
$ -
$ -
Operations
$ -
$ -
$ -
$ -
Supplies
$ -
$ -
$ -
$ -
Equipment
$ -
$ -
$ -
$ -
Admin Overhead
$ -
$ -
$ -
$ -
Other
$ 20,000.00
$ 21,312.53
$ 41,312.53
$ 20,000.00
Custom2
$ -
$ -
$ -
$ -
Custom3
$ -
$ -
$ -
$ -
Subtotal
Total Budget
$ 20,000.00
$ 21,312.53
$ 41,312.53
$ 20,000.00
Findings-..
i
The projected population was 170. The program actually served 158 participants. The public benefit is
demonstrated through services supporting substance abuse recovery, employment training, and housing
assistance. Interim and final reporting were received, meeting compliance requirements. A review of
expenditures found no unapproved budget shifts from allocated grant categories. However,
funding was
placed entirely in the "Other" category.
$3,700 in gift cards was distributed
without documented
recipients, or a clear chain of custody, raising compliance concerns. Minor exceptions noted.
Page 9 of 38
77 Grassroots Community Development Group
• •
Grant Awarded: $ 7,500.00
goal t• continue capacity building
- culturalReview
Period: 07/2023 - 06/2024
ctice of • • - • • • • • • • • in the
- -
Population Served: Projected: 30 - 40
• - • • •
ku•
_ _ (Participants) Actual: 40 +
• funding for. We will provide • in the
1Substantiated:
Q
munities of Honoka'a and Waimea as well as do a specl��Ioi
Kane. As was followed in the
2-23 cohort of La'au 'Ohana 'Ekolu, Kumu Lahela
Kruse
will continue to mentor two to four more
anced participants to co -lead the sessions in
La'au 'Ohana
'Eha as well as provide support for
I vious trainees to continue to review and upgrade their
previous learning.
1 Year of Experience
Entity By -Laws
Q
Q
"'
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
G RASE tS
Nepotism/Conflict of Interest Policy
Q
- : rr7rr,,, 'fl, Developmenl
6-Month Report Received:
Q
GIA Rating Score: 89%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ -
$
-
$ -
$ -
Professional Fees
$ 7,500.00
$
-
$ 7,500.00
$ 6,900.00
Operations
$ -
$
-
$ -
$ -
Supplies
$ -
$
250.00
$ 250.00
$ -
Equipment
$ -
$
-
$ -
$ -
Admin Overhead
$ -
$
-
$ -
$ -
Customl
$ -
$
250.00
$ 250.00
$ -
Custom2
$ -
$
-
$ -
$ -
Custom3
$ -
$
-
$ -
$ -
Funds Returned
$ (600.00)
II
Subtotal
Total Budget
$ 6,900.00
$
500.00
$ 8,000.00
$ 6,900.00
• • -• •
The projected population was 30-40. The program
actually served was at least 40 participants. The
public benefit is demonstrated through cultural capacity
-building
and mentoring sessions. Interim and
final reporting were received, meeting compliance
requirements. A review of expenditures found the
organization was required to return $600 in grant
funds due
to an expenditure not included in the
originally approved budget. The County cited that "Waiwai Grant
Agreements do not allow for budget
variances". Minor exceptions noted.
Page 10 of 38
80 Hamakua Harvest, Inc.
Grant Awarded:
Review Period:
Population Served
(Participants)
Substantiated:
$ 30,000.00
07/2023 - 06/2024
Projected: 500
Actual: 324
1 Year of Experience Q
Entity By -Laws Q . �-�
Articles of Incorporation
Qil.�iC.J1w
501(c)(3) Q Su�a,a+Yan �arni�ru Fnrr�ti,ng :o
IRS Form 990 Q
Nepotism/Conflict of Interest Policy Q
6-Month Report Received: Q GIA Rating Score: 44%
Final Report Received: 0
Budget Category
Salary & Wages
$
Professional Fees
$
Operations
$
Supplies
$
Equipment
$
Admin Overhead
$
Custom1
$
Custom2
$
Custom3
$
Wai Wai Grant
16,900.00
$
2,000.00
$
10,000.00
$
1,100.00
$
Other Revenue
41,880.00
$
4,800.00
$
15,000.00
$
500.00
$
_
$
Total Revenue
58,780.00
$
6,800.00
$
25,000.00
$
1,600.00
$
_
$
Actual Expenses
8,908.57
11,211.68
346.32
Subtotal
Total Budget I $ 30,000.00 1 $ 62,180.00 1 $ 92,180.00 1 $ 20,466.57
i &
The projected population was 500. the program actually served was approximately 324 participants
although the exact amount was difficult to determine. The public benefit was difficult to determine. The
report cites a 39% increase in SNAP sales, but no baseline data was provided to contextualize this
figure. Vendor participation exceeded expectations, while overall market attendance declined. Interim
and final reporting were received, meeting compliance requirements. A review of expenditures found a
budget shift, with funds originally allocated for Operations instead spent on Professional Fees. Exhibit B
and Exhibit C, were not provided, limiting a full evaluation of all outcomes. Major exceptions noted.
Page 11 of 38
81 Hamakua Institute
Program: HawaN Island Agr
rant Awarded: $ 50,000.00
County funding is requested support
theIslan Review Period: 07/2023 - 06/2024
Agriculture •
• Population Served: Projected: UTD
agricultural potential thr• • public -private
• . • . • Actual: UTD
InstituteHamakua will use the funds to coordinate ` ' Substantiated: ❑
teams, align goals, and support planning
and communicati expand HIAP's membershipi
and improve its website to share resources
and information with agricultural producers and stakeholders
1 Year of Experience
Q100
Entity By -Laws
Q
H5ma-kw
Articles of Incorporation
Q
501(c)(3)
I
IRS Form 990
Q stitut
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q GIA Rating Score: 78%
Final Report Received:
Q
Budget Category Wai Wai Grant
Other Revenue Total Revenue
Actual Expenses
Salary & Wages $ 32,000.00
$ - $ 32,000.00
$ 86,402.73
Professional Fees $ 12,000.00
$ - $ 12,000.00
$ 20,241.22
Operations $ 6,000.00
$ - $ 6,000.00
$ 5,996.74
Supplies $ -
$ - $ -
$ -
Equipment $ -
$ - $ -
$ -
Admin Overhead $ -
$ - $ -
$ -
Custom1 $ -
$ - $ -
$ -
Custom2 $ -
$ - $ -
$ -
Custom3 $ -
$ - $ -
$ -
is
Subtotal
Total Budget $ 50,000.00
$ $ 50,000.00
$ 112,640.69
-• • 6
The projected and actual populations served could not be determined, making it difficult to assess the
program's reach. Additionally, the public benefit of the funded activities remains unclear due to a lack of
specific, measurable outputs such as population
served, direct services, or policy recommendations.
Interim and final reporting were received,
meeting compliance requirements. A review of expenditures
found no unapproved budget shifts, as all
spending remained within originally funded categories. Minor
exceptions noted.
Page 12 of 38
82 Hamakua Youth Foundation Inc.
Program: Hamakua Youth
Center
Grant Awarded:
$ 40,000.00
' Hamakua Youthprogram
su• • •rts studentReview
Period:
07/2023 - 06/2024
families • • • -
• • • - •
now
multicultural -• •
• - • ••• -
Actual: 48 +
- begin - ' • • - •activities,expanding to • •
Substantiated:
Q
•
• •
•
•
and strengthen ties to '5ina.
By helping keiki succeed in school,
easing financial stress,
and fostering
cultural • • •
• promote
• ••
of
•- •
11ILibility Requirements
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
501(c)(3)
Q0GIAat
IRS Form 990
Q
Nepotism/Conflict of Interest Policy Q
_—
6-Month Report Received:
Final Report Received:
Q
Q
ing Score:
78%
Budget Category
Wai Wai Grant Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$
24,000.00 $ 153,553.00
$ 177,553.00
$ 33,026.88
Professional Fees
$
- $ 3,455.00
$ 3,455.00
$ 3,253.20
Operations
$
5,000.00 $ 20,737.00
$ 25,737.00
$ 6,451.49
Supplies
$
4,000.00 $ 5,035.00
$ 9,035.00
$ 442.03
Equipment
$
- $ -
$ -
$ -
Admin Overhead
$
- $ -
$ -
$ -
Vehicle Maint.
$
1,000.00 $ 3,000.00
$ 4,000.00
$ -
Kokua Bags
$
6,000.00 $ 18,000.00
$ 24,000.00
$ -
Custom3
$
- $ -
$ -
$ 79.60
Subtotal
Total Budge
$
40,000.00 $ 203,780.00
$ 243,780.00
$ 43,253.20
EL
The projected and actual
populations served were reported
as 48+. The public
benefit is partially
demonstrated through enrollment growth, completed field trips, and reported improvements
in social -
emotional growth via the
KALM assessment. Interim and
final reporting were
received, meeting
compliance requirements.
A review of expenditures found
unapproved budget
shifts, with funds
proposed for vehicle maintenance,
kokua bags, supplies
being rotated into salary and wages,
professional fees and operations. Additionally, some expenses were not substantiated
with invoices or
receipts, raising concerns
about financial oversight and compliance with grant requirements. Minor
exceptions noted.
Page 13 of 38
83 Hawaii Aquatics Foundation
• • • •
- • •
Grant Awarded: $ 25,000.00
Review Period: 07/2023 - 06/2024
Population Served: Projected: 600
(Students) Actual: UTD
• • • • • • • •
• • • • • . -
Substantiated: ❑
1 Year of Experience
Q
�x �,
I fA
Entity By -Laws
Q
'i��
Articles of Incorporation
Q
AQUATICS
501(c)(3)
o
FOUNDATION
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
❑
GIA Rating Score: No Rating
Final Report Received:
❑
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 18,000.00
$
54,000.00
$ 72,000.00
$ -
Professional Fees
$ -
$
-
$ -
$ -
Operations
$ 500.00
$
1,500.00
$ 2,000.00
$ -
Supplies
$ 500.00
$
1,500.00
$ 2,000.00
$ -
Equipment
$ 500.00
$
1,500.00
$ 2,000.00
$ -
Admin Overhead
$ -
$
-
$ -
$ -
Student Bussing
$ 4,500.00
$
13,500.00
$ 18,000.00
$ -
Student Insurance
$ 1,000.00
$
3,000.00
$ 4,000.00
$ -
Custom3
$ -
$
-
$ -
$ -
III
Subtotal
Total Budget
$ 25,000.00
$
75,000.00
$ 100,000.00
$ -
The Projected population was 600. The actual population served
was unable to be determined. The
organization did not provide the requested
documents to the Office of the County Auditor's (OCA)
despite two separate notices mailed and
the organization
requesting access to OCA's electronic
submission folder. Unable to determine expenditures. No rating, noted.
Page 14 of 38
85 Hawaii Environmental Restoration
1 Year of Experience Q
Entity By -Laws Q
Articles of Incorporation Q
501(c)(3) Q
IRS Form 990 Q
Nepotism/Conflict of Interest Policy Q
6-Month Report Received: Q
Final Report Received: Q
Budget Category
Salary & Wages $
Professional Fees $
Supplies $
Equipment $
Admin Overhead $
Custom1 $
Custom2 $
Custom3 $
Wai Wai Grant
25,000.00 $
1,000.00 $
9,000.00 $
Grant Awarded: $
Review Period:
Population Served: Pr
(Acres / Seedlings) Ac
Substantiated:
Act
GIA Rating Score:
Other Revenue
Budget Category
Salary & Wages $
Professional Fees $
Supplies $
Equipment $
Admin Overhead $
Custom1 $
Custom2 $
Custom3 $
Wai Wai Grant
25,000.00 $
1,000.00 $
9,000.00 $
Grant Awarded: $
Review Period:
Population Served: Pr
(Acres / Seedlings) Ac
Substantiated:
Act
GIA Rating Score:
Other Revenue
Wai Wai Grant
25,000.00 $
1,000.00 $
9,000.00 $
Grant Awarded: $
Review Period:
Population Served: Pr
(Acres / Seedlings) Ac
Substantiated:
Act
GIA Rating Score:
Other Revenue
Grant Awarded: $
Review Period:
Population Served: Pr
(Acres / Seedlings) Ac
Substantiated:
Act
GIA Rating Score:
Other Revenue
15,000.00
$
1,000.00
$
3,000.00
$
1,000.00
$
_
$
o
35,000.00
07/2023 - 06/2024
jected: -20 / 200
-20 / 1,024
0
78%
Total Revenue
Actual
40,000.00
$
2,000.00
$
9,000.00
$
3,000.00
$
1,000.00
$
_
$
120.12
586.39
525.27
Subtotal
Total Budget $ 35,000.00 1 $ 20,000.00 1 $ 55,000.00 1 $ 38,231.78
�I iL• I I iL• �:� a:(•�11r•7�
The projected population was 20 acres of land restoration and 200 seedlings planted. The program
actually served 20 acres of restoration and 1,024 acres of seedling planted. Public benefit is
demonstrated though enviromental restoration activities. Interim and final reporting were received,
meeting compliance requirements. A review of expenditures found a rotation from operations and
professional fees to salary and wages. Operation expenses included rent, software subscriptions, payroll
fees, and insurance, raising questions about whether overhead costs directly align with the intended use
of funds for conservation efforts. Minor exceptions noted.
Page 15 of 38
86 Hawaii Institute of Pacific Agriculture
Grant Awarded: $ 40,000.00
• • ... System Leaders.HISLI
Review Period: 07/2023 - 06/2024
is a partnership with . _ High School,
. Foo
• • _ •_ CenterGetting
. 'offers
Population Served: Projected: See
- •• - - - - • • • - (Students /Pounds) Actual: Findings
students earn money while learning agriculture
• culinarySubstantiated: Q
skills through workshops on topics like gardening, animal ���repaWn. The progra
supports the Kohala High cafeteria, local
feeding programs, and community events where studen
showcase their skills, strengthening the local
food system and giving back to the community.
1 Year of Experience
Q
Entity By -Laws
Articles of Incorporation
Q
Q
I 3P
501(c)(3)
IRS Form 990
4`
Q ,' agriculture
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
0GIA
Rating Score: 7$%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 20,376.18
$ 14,514.24
$ 34,890.42
$ 20,376.18
Professional Fees
$ 1,922.61
$ 706.70
$ 2,629.31
$ 1,922.61
Operations
$ 5,394.16
$ 6,500.00
$ 11,894.16
$ 5,474.77
Supplies
$ 2,539.05
$ 2,180.95
$ 4,720.00
$ 2,458.44
Equipment
$ -
$ 200.00
$ 200.00
$ -
Admin Overhead
$ -
$ -
$ -
$ 502.61
Educational Stipends
$ 9,768.00
$ -
$ 9,768.00
$ 9,768.00
Travel
$ -
$ 1,618.70
$ 1,618.70
$ -
Custom3
$ -
$ -
$ -
$ -
Subtotal
Total Budget
$ 40,000.00
$ 25,720.59
$ 65,720.59
$ 40,502.61
The projected population had multiple deliverables including student learning goals and a 5000 pound
produce harvesting target.The program actually provided surveys (as follows) and harvested 1,747
pounds of produce due to external factors
such as pig disturbances. Survey results: 100% of surveyed
students reporting increased interest in food systems and 88% demonstrating proficiency in HISLI
subjects. A planned parent survey was not conducted, and quarterly partner meetings were canceled,
faculty and staff meetings were held instead.The
public benefit is demonstrated through student
engagement and produce harvesting. Interim
and final reporting were received, meeting compliance
requirements. The organization lacked the required one year of experience, and the County did not
explain how eligibility was otherwise satisfied. A review of expenditures found no unapproved budget
shifts. as all sr)endina remained within oriainally funded cateaories. Minor exceptions noted.
Page 16 of 38
98 Hawaii's Volcano Circus LTD.
11
Program: Out =
Grant Awarded:
$ 20,000.00
Out On a Limb is a communityagriculture program
Review Period:
07/2023 - 06/2024
Population Served:
(People /Pounds)
Projected:
See
Findings
multiple •workshops •food - •
•care, organize • • •
Actual:
learn from localexperts,• • • program
Substantiated:
Q
ive below tV�rty line
collects and distributes donated tree crops to families in need
Additionally, with the help of volunteers and partner organizations,
we have established community
gardens 'ACE, hosting monthly workparties and harvests
for• • •-• in 2021
Puna Strong grant, OOAL continues to support sustainable
agriculture and food security in the
1 Year of Experience Q
Entity By -Laws Q
Articles of Incorporation Q
Pr)
501(c)(3) Q�
IRS Form 990 Q
Nepotism/Conflict of Interest Policy Q
6-Month Report Received: Q
GIA Rating Score: 78%
Final Report Received: Q
Budget Category Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages $ 3,000.00
$ -
$ 3,000.00
$ 3,000.00
Professional Fees $ 10,830.00
$ 4,100.00
$ 14,930.00
$ 14,731.86
Operations $ 600.00
$ -
$ 600.00
$ 660.00
Supplies $ 2,000.00
$ -
$ 2,000.00
$ 2,167.15
Equipment $ 700.00
$ -
$ 700.00
$ 871.59
Admin Overhead $ -
$ -
$ -
$ -
Custom1 $ -
$ -
$ -
$ -
Custom2 $ -
$ -
$ -
$ -
Custom3 $ -
$ -
$ -
$ -
Subtotal
Total Budget $ 17,130.00
$ 4,100.00
$ 21,230.00
$ 21,430.60
•. • - • •
The projected population had multiple deliverables including food cultivation and disribution. The
program actually served particpants through volunteer hours increased 50%, harvested 1,500 pounds of
fruit with 1,000 pounds distributed, conducted three six -week workshop series, 12 Malama Mala work
parties,12 harvest gleans, and others. The public benefit is demonstrated through volunteer hours,
harvests and food distribution. Interim and final reporting were received, meeting compliance
requirements. A review of expenditures found no unapproved budget shifts, as all spending remained
within originally funded categories. The organization requested $20,000, but only provided Proposed
Program Expenses of $17,130. Minor exceptions noted.
Page 17 of 38
112 Honoka`a Hongwanji Mission
' • • • • Grant Awarded: $ 45,000.00
• • - • - • • - - • • • • • - Review Period: 07/2023 - 06/2024
,
• • • • • • • • - • • • - . • • Population Served: Projected: None
• (Participants) Actual:
• . • • - • • . • • Substantiated: ❑
1 Year of Experience Q
Entity By -Laws Q
Articles of Incorporation Q
501(c)(3) Q
IRS Form 990 Q
Nepotism/Conflict of Interest Policy Q
6-Month Report Received: Q
GIA Rating Score: 44%
Final Report Received: Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 10,600.00
$ -
$ 10,600.00
$ -
Professional Fees
$ 31,500.00
$ -
$ 31,500.00
$ -
Operations
$ -
$ -
$ -
$ -
Supplies
$ 400.00
$ -
$ 400.00
$ -
Equipment
$ 500.00
$ -
$ 500.00
$ -
Admin Overhead
$ -
$ -
$ -
$ -
Insurance & Taxes
$ 2,000.00
$ -
$ 2,000.00
$ -
Custom2
$ -
$ -
$ -
$ 47,629.13
Custom3
$ -
$ -
$ -
$ -
Subtotal
Total Budget
$ 45,000.00
$
$ 45,000.00
$ 47,629.13
The projected population was not provided. The program did not actually serve any participants. The
public benefit is unclear as the program never promised a deliverable. Key production elements remain
incomplete, with trailers (75% done), website (50% done), research (75% done), narration and music
(50% done), and final mixing (50% done), distribution planning (60% done). Interim and final reporting
were received, meeting compliance requirements. A review of expenditures found rotation away from
insurance and taxes, equipment and supplies into other budget categories. The invoice provided was a
general contract for production without specific budget allocations, limiting transparency in expense
tracking. Major exceptions noted.
Page 18 of 38
113 Ho`ola Na Pua
-
Grant Awarded:
$ 25,000.00
•
Review Period:
07/2023 - 06/2024
' • • • - • •
• • • Population Served:
Projected: 24
(Sessions /People)
Actual: 34
• • • • • • • • • -
• Substantiated:
0
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score:
67%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 20,000.00
$
223,893.00
$ 243,893.00
$ 149,796.83
Professional Fees
$ -
$
11,544.00
$ 11,544.00
$ -
Operations
$ -
$
39,582.00
$ 39,582.00
$ -
Supplies
$ -
$
-
$ -
$ -
Equipment
$ -
$
18,295.00
$ 18,295.00
$ -
Admin Overhead
$ -
$
-
$ -
$ -
Travel & Meeting
$ -
$
22,100.00
$ 22,100.00
$ -
Client Specific Exp.
$ 5,000.00
$
11,200.00
$ 16,200.00
$ 5,832.56
Custom3
$ -
$
-
$ -
$ -
Subtotal
Total Budge
$ JJ 25,000.00
$
326,614.00
$ 351,614.00
$ 155,629.39
• . -• •
The projected population was 24 sessions. The program actually provided 34 prevention education and
awareness sessions. While the program's
description provides a clear public
benefit, supporting
documentation was not verifiable because of the sensitive nature of the program and it's participants.
The organization reported 789 one-on-one
Starfish Mentorship hours, but without verifiable records,
cannot be substantiated. Interim and final reporting were received, meeting compliance requirements. A
review of expenditures found no unapproved
budget shifts, as all spending remained within originally
funded categories. However, the organization did not provide a detailed timeline outlining fund
expenditures, specific dates, or activity descriptions. Minor exceptions noted.
Page 19 of 38
114 Hospice of Hilo
' • •
• • •
Grant Awarded:
$ 20,000.00
• • • • - • - •
• "
• •
Review Period:
07/2023 - 06/2024
•' '
•
' '
Population Served:
Projected: 440
• • • • ' • • - •
•
•
(Families)
Actual: UTD
Substantiated:
O
0
all
each with over 12 years of experience, the program
creates a safe space
for vulnerable youth
and families copin
chronicsee
with disability, and grief.
11111111ligibility Requirements
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
— H
501(c)(3)
Q
�a ,
CHOICES
C
I I
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
0GIA
Rating Score:
No Rating
Final Report Received:
Q
Budget Category Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages $ 12,000.00
$
170,000.00
$ 182,000.00
$ -
Professional Fees $ -
$
-
$ -
$ -
Operations $ 5,000.00
$
8,000.00
$ 13,000.00
$ -
Supplies $ 2,500.00
$
4,000.00
$ 6,500.00
$ -
Equipment $ 500.00
$
1,000.00
$ 1,500.00
$ -
Admin Overhead $ -
$
-
$ -
$ -
Custom1 $ -
$
-
$ -
$ -
Custom2 $ -
$
-
$ -
$ -
Custom3 $ -
$
-
$ -
$ -
Subtotal
Total Budget $ 20,000.00
$
183,000.00
$ 203,000.00
$ -
ed population was 440 families.
7despitie
The actual population served was
not provided. The
did not provide the requested
documents to the Office of the County
Auditor's (OCA)
separate notices beingmailed and the organization requesting access
to OCA's electronic
submission folder. 6-month reporting was
missing, while final
reporting was received. Unable to
determine expenditures. No rating, noted.
Page 20 of 38
117 Hui Aloha Kiholo
1 Year of Experience
Entity By -Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
6-Month Report Received:
Final Report Received:
Budget Category
Salary & Wages
Professional Fees
Operations
Supplies
Equipment
Admin Overhead
Insurance
Outer -spatial Platform Lic.
Custom3
4
Wai Wai Grant
20,500.00
1,000.00
3,500.00
Other Revenue
$ 46,458.00
$ 2,200.00
Grant Awarded:
Review Period:
Population Served:
Substantiated:
GIA Rating Score
Total Revenue
$ 66,958.00
$ 2,200.00
$ 1,000.00
$ 3,500.00
$ 25,000.00
07/2023 - 06/2024
Orojected. See
kctual: Findings
0
89%
Actual Expenses
$ 20,646.64
$ 2,607.36
$ 3,500.00
q, _
Subtotal
Total Budget 1 $AM 25,000.00 1 $ 48,658.00 1 $ 73,658.00 1 $ 26,754.00
The projected and actual populations served were multi -faceted as follows: 90 fisheries kits (goal: 50) and
engagement with 334 volunteers (goal: 40). Key digital engagement goals fell short, only one of four
planned learning campaigns launched due to staffing, only 222 visitors engaged with the Outer spatial app
(goal: 500). No visitors submitted documentation of stewardship activities or knowledge gained. Efforts to
reduce park rule violations were unsuccessful, with reported violations increasing by 2% instead of the
targeted 25% reduction. Public benefit was demonstrated through education and environmental
stewardship. Interim and final reporting were received, meeting compliance requirements. A review of
expenditures found no unapproved budget shifts, as all spending remained within originally funded
categories. Minor exceptions noted.
Page 21 of 38
119 Humanity Hale
' • • ' • • •
Grant Awarded: $ 50,000.00
Review Period: 07/2023 - 06/2024
- -
Population Served: Projected: 32
• • • •- • • • • •. •
(Participants) Actual: 32
. • • • • . • • - • . • - •
Substantiated: Q
Weekly topics include: Domestic Violence, LGBTQ Sensitivity Training,
Sexual Abuse, uicide Prevention,
SubstanceUna
Abuse,Anger .•-Rights,•-Relationships,•-
of -Trafficking
Awareness, & Healing from Within: Body, Mind & Spirit. This
program is led by licensed professionals
psychologists and counselors, who deploy a variety of tools
and have a deep investment in our yout
Participants'including
•' primarily Native Hawaiian foster• •'
i • • who are experiencing trauma
home.within the
Eligibility
1 Year of Experience
Entity By -Laws
Articles of Incorporation Q
�=
501
0
Humanity
IRS F
IRS Forr m 990
Nepotism/Conflict of Interest Policy
Hale
6-Month Report Received: Q
GIA Rating Score: 67%
Final Report Received: Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 20,000.00
$ -
$ 20,000.00
$ -
Professional Fees
$ 2,500.00
$ -
$ 2,500.00
$ -
Operations
$ 10,000.00
$ -
$ 10,000.00
$ -
Supplies
$ 10,000.00
$ -
$ 10,000.00
$ -
Equipment
$ -
$ -
$ -
$ -
Admin Overhead
$ -
$ -
$ -
$ -
Transportation
$ 7,500.00
$ -
$ 7,500.00
$ -
Custom2
$ -
$ -
$ -
$ 49,822.17
Custom3
$ -
$ -
$ -
$ 3,717.12
Subtotal
Total Budget
$ 50,000.00
$ -
$ 50,000.00
$ 53,539.29
i L.. - - -
The projected population was 32. The program actually served 32 participants. The public benefit was
demonstrated through a baseline measure of trauma related concerns, group therapy and post -
assessments. A review of expenditures was provided by the organization without supporting receipts or
invoices. The report covered January to December 2024, which
was partially outside the review period.
As a result, budget expenses could not be properly allocated to categories or verified. Minor exceptions
noted.
Page 22 of 38
130 Japanese Cultural Center of Kona
Grant Awarded:
Review Period:
Population Served:
Substantiated:
N/A
07/2023 - 06/2024
Projected: 0
Actual: 0
1 Year of Experience Q
Entity By -Laws Q
Articles of Incorporation Q
501(c)(3) Q
IRS Form 990 Q
Nepotism/Conflict of Interest Policy Q a t�inr ,� F nr rrirr
6-Month Report Received: Q GIA Rating Score: NO Rating
Final Report Received: rl
Budget Category
Salary & Wages
$
Professional Fees
$
Operations
$
Supplies
$
Equipment
$
Admin Overhead
$
Custom1
$
Custom2
$
Custom3
$
Wai Wai Grant
27,500.00
$
11,000.00
$
4,500.00
$
6,000.00
$
_
$
Other Revenue
10,000.00
$
7,000.00
$
3,000.00
$
5,000.00
$
Total Revenue
37,500.00
$
18,000.00
$
7,500.00
$
11,000.00
$
_
$
Actual Expenses
Subtotal
Total Budget $ 49,000.00 1 $ 25,000.00 $ 74,000.00 1 $ -
IT. • -. .
Funds were never released to the organization - Not a public purpose.
Page 23 of 38
131 Junior Achievement of Hawaii Inc.
' • • • • •
Grant Awarded: $ 30,000.00
_ Future Proofing Hawaii Island's- program
aims t• Review Period: 07/2023 - 06/2024
equip - •00 K-12 students with workplace
readiness,Population Served: Projected: 600
entrepreneurship, and financial literacy skills
through (Students) Actual: > 612
curriculum -based - • • Achievement offers
a librarySubstantiated: Q
of 53 courses, allowing educators to customize programmin
dent and community needs.
Educator -requested and volunteer -led, these lessons
are designed to inspire students with new
perspectives on their future. Coordinated by a JA
Hawaii staff member, lessons are delivered by loca
financial professionals, entrepreneurs, and business
leaders who volunteer their time and expertise t3i
guide and motivate Hawaii Island youth.
Mbility Requirements
1 Year of Experience
Q
Entity By -Laws
Q I I
Articles of Incorporation
Q Achievement"'
501(c)(3)
Q , of H'awa hi
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score: 67%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 14,500.00
$
-
$ 14,500.00
$ 59,065.38
Professional Fees
$ 1,000.00
$
-
$ 1,000.00
$ 1,465.97
Operations
$ 5,800.00
$
-
$ 5,800.00
$ -
Supplies
$ 3,350.00
$
-
$ 3,350.00
$ 10,025.08
Equipment
$ -
$
-
$ -
$ -
Admin Overhead
$ -
$
-
$ -
$ -
License Fee
$ 4,000.00
$
-
$ 4,000.00
$ 4,096.00
Travel
$ 350.00
$
-
$ 350.00
$ -
etc.)
$ 1,000.00
$
-
$ 1,000.00
$ -
Subtotal
Total Budget
$ 30,000.00
$
$ 30,000.00
$ 74,652.43
The projected population was 600. The program actually served at least 612 participants. The public
benefit is demonstrated through curriculum -based
lessons in workplace readiness, entrepreneurship,
and financial literacy. Interim and final reporting were received, meeting compliance requirements. A
review of expenditures noted rotations out of misc.,
travel and operations and into salary, wages and
supplies and full accounting is lacking due to missing receipts and invoices. Minor exceptions noted.
Page 24 of 38
132 Kahilu Theatre Foundation
11
' • • - • mill late
Grant Awarded: $ 50,000.00
• - - , • • • - • • • •
• - • -
Review Period: 07/2023 - 06/2024
- . - - • , -
• - • •
Population Served: Projected: 44,070
(Participants) Actual: > 44,070
LI
- - • • - • - - •
• - - • • -
Substantiated: Q
the arts, express themselves, and build confidence.
Arts on Demand brings guest artists into
• schools
digitally, with plans to expand • 61
schools123-24. In -School Residencies place
• artists in classroomsfor - - arts
Kahilu Exhibits showcase local artists through
free solo, group, and juried shows, with artist talks,
knos, and tours available in -person and on Kahilu
TV.
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
KAHILU THEATRE
•.16 h`Y++'Y Y�+�Yf1 iRi Yy MMA
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score: V 89%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ -
$
617,000.00
$ 617,000.00
$ -
Professional Fees
$ -
$
72,000.00
$ 72,000.00
$ -
Operations
$ -
$
118,200.00
$ 118,200.00
$ -
Supplies
$ 10,000.00
$
120,000.00
$ 130,000.00
$ 15,965.28
Equipment
$ -
$
40,500.00
$ 40,500.00
$ -
Admin Overhead
$ -
$
-
$ -
$ -
Digital Platform
$ 10,000.00
$
26,000.00
$ 36,000.00
$ 36,208.24
Performance Fees
$ 25,000.00
$
225,000.00
$ 250,000.00
$ 49,000.00
Advertising/Marketing
$ 5,000.00
$
125,000.00
$ 130,000.00
$ 5,787.01
Accommodations
$ -
$
258,500.00
$ 258,500.00
$ -
Subtotal
Total Budget
$ 50,000.00
$
1,602,200.00
$ 1,652,200.00
$ 106,960.53
The projected population was 44,070 viewership. The program actually served at least 44,070 viewers.
The public benefit is demonstrated through workshops, exhibitions, and digital performances aimed at
increasing arts access and education. Interim
and final reporting were received, meeting compliance
requirements. A review of expenditures found no unapproved budget shifts, with all spending remaining
within allocated grant categories. We note the
organization's large
operating budget. Minor exceptions
noted.
Page 25 of 38
144 Koa Community Clinic, Inc.
11
- • .
Grant Awarded:
1 $ 20,000.00
The • . Community Health Foundation-
Review Period:
07/2023 - 06/2024
Program • •improve •
'
Population Served:
Projected: 30
Island • •responsive
peer •
(Participants)
Actual: 21
support. • •on -demand
group
Substantiated:
Q
resources, the free weekly educational opportunities
and
7
1) Support at -risk perinatal families, focusing
on behavioral health,
lactation, and infant
n utrition .
2) Explore sustainable funding, including insurance
reimbursement,
and collaborate
with local provider
3) Expand postpartum care beyond current limits,
aligning with
Medicaid's 12-month
coverage.
IIIIIIIIIIIhibility Requirements
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
0
GIA Rating Score:
56%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ -
$
-
$ -
$ -
Professional Fees
$ 9,500.00
$
-
$ 9,500.00
$ 9,400.00
Operations
$ 10,000.00
$
-
$ 10,000.00
$ 6,300.00
Supplies
$ 500.00
$
-
$ 500.00
$ 300.00
Equipment
$ -
$
-
$ -
$ -
Admin Overhead
$ -
$
-
$ -
$ -
Custom1
$ -
$
-
$ -
$ -
Custom2
$ -
$
-
$ -
$ -
Custom3
$ -
$
-
$ -
$ -
Funds Returned
$ (4,000.00)
Subtotal
Total Budget
$ 16,000.00
$
$ 20,000.00
$ 16,000.00
The projected population was 30. The program actually served 21 participants. The public benefit is
demonstrated through maternal and infant health support.
Interim and final reporting were received,
meeting compliance requirements. A review of expenditures
found minor unapproved
budget shifts, with
$4,000 returned due to an unimplemented
component. While individual clinical
support exceeded
expectations, group participation was lower
than anticipated, limiting broader impact. Minor exception
noted.
Page 26 of 38
148 Kona Dance and Performing Arts, Inc.
• •ram: Youth After School•
Program
Grant Awarded: $ 15,000.00
- mission of • - and Performing
Arts is to providI
• • • • -• • •. - • •- •
Population SeProjected: UTD
rved:
arts to the local youth and community of South and NortActual:
(Participants) 62
Kona.- • • - •
• • - empowered
Substantiated: Q
through dance and performing arts. The
Youth Program provides
��noon and weekend place
where youth participate in organized programs
that help them
develop physical, creative, intellectual, and
emotional skills that will s- - well
adults.
Eligibility Requirements
1 Year of Experience
Q
Entity By -Laws
KONA DANCE
Articles of Incorporation
Q
501(c)(3)
Q
& PERFORMING ARTS
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score: 44%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 15,000.00
$ 47,800.00
$ 62,800.00
$ -
Professional Fees
$ -
$ 33,200.00
$ 33,200.00
$ -
Operations
$ -
$ 9,962.00
$ 9,962.00
$ -
Supplies
$ -
$ 5,153.00
$ 5,153.00
$ -
Equipment
$ -
$ -
$ -
$ -
Admin Overhead
$ -
$ -
$ -
$ -
Rent & Utilities
$ -
$ -
$ -
$ 15,000.00
Custom2
$ -
$ -
$ -
$ -
Custom3
$ -
$ -
$ -
$ -
Subtotal
Total Budget
$ 15,000.00
$ 96,115.00
$ 111115.00
$ 15,000.00
The projected population was not determined. The program actually served 62 participants. The public
benefit is demonstrated through youth
engagement in dance
and performing arts. Supporting
documentation was only provided for the first half of the fiscal year. A review of expenditures found
funds rotated from salary and wages into
rent and utilities.
Incomplete documentation prevents full
verification of proper fund use for the entire grant period. Major exceptions noted.
Page 27 of 38
164 Maka`i Health Corporation
' • • •
Grant Awarded:
N/A
• • " " • • • - • • -
Review Period:
07/2023 - 06/2024
• • - • - • • " • • •
• • • - • •
Population Served:
Projected: 900
• - • • • - • " • • -
-
• "
Actual: 0
• • ' • • •
•'
• • •
Substantiated:
❑
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score:
NO Rating
Final Report Received:
❑
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 10,000.00
$
55,700.00
$ 65,700.00
$ -
Professional Fees
$ 5,000.00
$
-
$ 5,000.00
$ -
Operations
$ 6,500.00
$
5,000.00
$ 11,500.00
$ -
Supplies
$ 6,000.00
$
9,000.00
$ 15,000.00
$ -
Equipment
$ 22,500.00
$
7,300.00
$ 29,800.00
$ -
Admin Overhead
$ -
$
-
$ -
$ -
Custom1
$ -
$
-
$ -
$ -
Custom2
$ -
$
-
$ -
$ -
Custom3
$ -
$
-
$ -
$ -
Subtotal
Total Budget
$ 50,000.00
$
77,000.00
$ 127,000.00
$ -
The organization requested $50,000
grant funds in their application. The agreement was
executed with the County. However, the
award was never
released and/or received by the non-
profit organization.
Page 28 of 38
188 Services for Seniors, Inc.
• •
Grant Awarded: $ 50,000.00
ough person -centered - management,
Sprovide Review Period: 07/2023 - 06/2024
ential equipment, serviceeducation,
nutriti• Population Served: Projected: 30
socialization to help seniors stay independentand
reduc(Seniors) Actual: 0
rgency room- • institutionalization.
Q
ISubstantiated:
n struggle with their own health while supporting
loved o hem �work, handle
onal matters, or attend medical appointments.
Many seniors also lack resources for basic safety
ipment. For example, a retired Hilo doctor
was ready for discharge but couldn't return home safely
out a grab bar. SFS helps prevent such crises
by ensuring seniors get the support they need.
ibility Requirements
1 Year of Experience
Q
Ser-ci"C"es
Entity By -Laws
Articles of Incorporation
Q I-
501(c)(3)
Q
IRS Form 990
Q
e n i o is, Inc.
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score: 22%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 30,000.00
$
-
$ 30,000.00
$ 5,000.00
Professional Fees
$ -
$
-
$ -
$ -
Operations
$ 1,700.00
$
-
$ 1,700.00
$ 3,070.00
Supplies
$ 1,800.00
$
-
$ 1,800.00
$ 2,268.36
Equipment
$ 4,000.00
$
2,000.00
$ 6,000.00
$ 8,275.10
Admin Overhead
$ -
$
-
$ -
$ -
Other
$ 10,500.00
$
1,400.00
$ 11,900.00
$ 9,416.63
Custom2
$ -
$
-
$ -
$ -
Custom3
$ -
$
-
$ -
$ -
Grant Returned
$ (23,263.08)
Subtotal
Total Budget
$ 24,736.92
1 $
3,400.00
1 $ 51,400.00
1 $ 28,030.09
• • -.
The projected population was 30 seniors. The program did not serve any participants. Public benefit
was not demonstrated, as the program failed to establish operations or provide services. Interim and
final reporting were received, meeting compliance requirements. A review of expenditures found
disorganized accounting practices, with invoices and receipts not aligned to approved expense
categories. Unspent funds totaling $23,263.08 were returned. While some equipment and supplies were
purchased, the lack of service delivery raises concerns about feasibility and future funding eligibility.
Major exceptions noted.
Page 29 of 38
199 The Food Basket
Program: The Em- •- • • • Basket
Grant Awarded: $ 50,000.00
missionThe of • • • Basket =
to - • hunger i
Review Period: 07/2023 - 06/2024
County.' 8'
= has developed
Population Served: Projected: 438,000
strong partner agency netw• of over
1 entities includin•
(Meals Served) Actual: > 514,456
food pantries, • •kitchens, afterschool/snackprograms,
Substantiated: Q
health institutions, nutritionists, farmers, ranchers,
fisheries, local
gr�nd distributors to provide fm
relief to the people of Hawai'i Island. TFB
currently aggregates
, warehouses, and distributes food over the
4,028 square miles of County.
1 Year of Experience
Q
MJ
Entity By -Laws
Q
Articles of Incorporation
Q
501 (c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score: 100%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ -
$ 1,038,418.00
$ 1,038,418.00
$ -
Professional Fees
$ -
$ 153,126.00
$ 153,126.00
$ -
Operations
$ -
$ -
$ -
$ -
Supplies
$ -
$ 115,150.00
$ 115,150.00
$ -
Equipment
$ -
$ 528,280.00
$ 528,280.00
$ -
Admin Overhead
$ -
$ -
$ -
$ -
Exp.
$ -
$ 79,618.00
$ 79,618.00
$ -
Disb.
$ 50,000.00
$ 872,226.00
$ 922,226.00
$ 50,000.00
In Kind:
$ -
$ 5,000,000.00
$ 5,000,000.00
$ -
Subtotal
Total Budget
$ 50,000.00
$ 7,786,818.00
$ 7,836,818.00
$ 50,000.00
The projected population was 480,000 meals served. The program actually served 514,456 meals. Public
benefit is evident, large-scale food distribution and hunger relief
across Hawaii County. Interim and final
reporting were received, meeting compliance requirements. A review of expenditures found no unapproved
budget shifts, with grant funds used specifically
for inventory distribution
as allocated. No exceptions were
noted, and the program met its intended goals. No exceptions noted.
Page 30 of 38
201 The Food Basket
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
Final Report Received:
Budget Category
Salary & Wages
Professional Fees
Operations
Supplies
Equipment
Admin Overhead
Inventory Distribution
Custom2
Custom3
Wai Wai Grant
50,000.00
412
Grant Awarded:
Review Period:
Population Served
(Meals Served)
Substantiated:
GIA Rating Score
Other Revenue
55,235.00
$
8,145.00
$
6,125.00
$
28,100.00
$
46,395.00
$
4,235.00
$
$ 50,000.00
07/2023 - 06/2024
Projected: 13,200
Actual: > 14,400
0
100%
Total Revenue
Actual
55,235.00
$
8,145.00
$
6,125.00
$
28,100.00
$
96,395.00
$
4,235.00
$
Subtotal
Total Budget JL 1 $ AL 50,000.00 1 $ 148,235.00 1 $ JL 198,235.00 1 $ „i„ 50,000.00
The projected population was 13,200 meals served. The program actually served 14,400 meals. Public
benefit is evident, large-scale food distribution targeting low-income seniors in rural areas. Interim and
final reporting were received, meeting compliance requirements. A review of expenditures found no
unapproved budget shifts, with grant funds used specifically for inventory distribution as allocated. No
exceptions were noted, and the program met its intended goals. No exceptions noted.
Page 31 of 38
207 Three Ring Ranch, Inc.
Grant Awarded: $ 35,000.00
Review Period: 07/2023 - 06/2024
Population Served: Projected: 100
(Pets / Animals) Actual: 201
Substantiated: Q
1 Year of Experience
Q
Entity By -Laws
Articles Incorporation
of
501(c)(3)
Q
r f
H N E
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score:
89%
Final Report Received:
0
Budget Categc
Salary & Wages
Professional Fees
Operations
Supplies
Equipment
Admin Overhead
Boarding
Custom2
Custom3
Wai Wai Grant
$ 8,000.00
$
$ 2,000.00
$
$ 25,000.00
$
Other Revenue
8,000.00
$
2,500.00
$
2,000.00
$
Total Revenue
Actual
16,000.00
$
4,500.00
$
2,000.00
$
25,000.00
$
Subtotal
Total Budget I $ 35,000.00 1 $ IL 12,500.00 1 $JL 47,500.00 1 $ IL 44,999.06
The projected population was 100. The program actually served 201 animals. Public benefit is
demonstrated through animal rescue, transport, and local adoption services, reducing the burden on
county animal control. Interim and final reporting were received, meeting compliance requirements. A
review of expenditures found no unapproved budget shifts. Not all invoices were provided, a QuickBooks
expense spreadsheet was submitted as verification, along with detailed explanations of various
expenses. Minor exceptions noted.
Page 32 of 38
209 VASH Hawaii Island
Grant Awarded: $ 25,000.00
Review Period: 07/2023 - 06/2024
Population Served: Projected: 723
(Participants) Actual: 750+
Substantiated: Q
1 Year of Experience Q
Entity By -Laws Q `
Articles of IncorporationVA5
Q
501(c)(3) Q Vkitnr Aloha Society of Hi I vw-fl'i kland
IRS Form 990 Q
Nepotism/Conflict of Interest Policy Q
6-Month Report Received: Q GIA Rating Score: 100%
Final Report Received: 0
Budget Category
Salary & Wages
$
Professional Fees
$
Operations
$
Supplies
$
Equipment
$
Admin Overhead
$
Direct to VASH
Custom3
Wai Wai Grant
19,270.00
$
4,917.00
$
813.00
$
Other Revenue
128,081.00 $
9,084.00 $
20,428.00 $
751.00 $
31,876.00 $
78,006.00 $
Total Revenue
Actual
147,351.00
$
9,084.00
$
25,345.00
$
1,564.00
$
31,876.00
$
78,006.00
$
73,876.48
5,697.86
505.45
Subtotal
Total Budget $ 25,000.00 1 $ 268,226.00 $ 293,226.00 $ 80,079.79
The projected population was 723. The program actually served at least 750 participants. The public
benefit was demonstrated through response to medical emergencies and crime related incidents for
distressed visitors. Interim and final reporting were received, meeting compliance requirements. A
review of expenditures found no unapproved budget shifts, and all spending remained within the
originally funded categories. No exceptions noted.
Page 33 of 38
210 Vibrant Hawaii
1 Year of Experience
Entity By -Laws
Articles of Incorporation
501(c)(3)
IRS Form 990
Nepotism/Conflict of Interest Policy
6-Month Report Received:
Final Report Received:
Budget Category
Salary & Wages
$
Professional Fees
$
Operations
$
Supplies
$
Equipment
$
Admin Overhead
$
Custom1
$
Custom2
$
Custom3
$
Wai Wai Grant
20,000.00 $
15,000.00 $
5,000.00 $
10,000.00 $
$
O
Grant Awarded: $
Review Period:
Population Served: Pr
Ac
bstantiated:
GIA Rating Score:
Other Revenue
50,000.00
$
5,000.00
$
5,000.00
$
5,000.00
$
50,000.00
07/2023 - 06/2024
ojected: See
tual: Findings
O
78%
Total Revenue
Actual
70,000.00
$
15,000.00
$
10,000.00
$
15,000.00
$
5,000.00
$
901.96
743.71
721.85
Subtotal
Total Budget 1 $ 50,000.00 1 $ 65,000.00 $ 115,000.00 $ 278,367.52
The projected and actual populations served were multifaceted, with outcomes reflecting various
program impacts across different communities. Public benefit was difficult to determine. Interim and final
reporting were received, meeting compliance requirements. A review of expenditures found some
missing and incomplete invoices that were not itemized to expense categories. The review observed a
rotation away from supplies and professional fees and into salary and wages. Minor exceptions noted.
Page 34 of 38
211 Vibrant Hawaii
Grant Awarded:
Review Period:
Population Served
(Individuals)
Substantiated:
$ 50,000.00
07/2023 - 06/2024
Projected: 6,000
Actual: 10,000 +
1 Year of Experience
Q
Entity By -Laws
Q
VI B RA N T
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
GIA Rating Score: 100%
Final Report Received:
0
Budget Category
Salary & Wages
$
Professional Fees
$
Operations
$
Supplies
$
Equipment
$
Admin Overhead
$
Software
$
Custom2
$
Custom3
I $
Wai Wai Grant
40,000.00
$
5,000.00
$
5,000.00
$
_
$
Other Revenue
50,000.00
$
40,000.00
$
2,000.00
$
_
$
Total Revenue
90,000.00
$
40,000.00
$
5,000.00
$
5,000.00
$
2,000.00
$
_
$
Actual Expenses
168, 592.77
8,735.68
4,826.26
Subtotal
Total Budge6M,
$ 50,000.00 $ 92,000.00 $ 142,000.00 $ 182,154.71
•..
The projected population was 6,000. The program actually served at least 10,000 individuals. The Public
benefit was difficult to determine. Interim and final reporting were received, meeting compliance
requirements. No unapproved budget shifts were noted, and all spending remained within the originally
funded categories. No exceptions noted.
Page 35 of 38
212 Volcano Art Center
' • •
Grant Awarded: $ 25,000.00
Review Period: 07/2023 - 06/2024
• • • •• • ' • •
•�
_
• - • • • Population Served: Projected: UTD
•�
_ _ _ _ _
_ , Actual: UTD
• .. - •
• Substantiated: ❑
resources, the free weekly educational opportunities
and promotion ratur����xpose and
immerse participants to Hawaiian culture, values,
traditions and environments. The series of weekly hands-on
classes, complimented by instructional handouts,
program literature, and online access to the content will share
toXics such as Hawaiian lan�s�ua,,*e traditional arts.
and customs—=Aths, and le�*�ends which are at the foundation of
Hawaiian culture. These connections are an investment
into community -based programs, which will guide and
reshape the quality of life in Hawai'i for both residents
and visitors, creating a society where all people know, honor
�pnd respect Hawaiian values and ways of
Mhibility
Requirements
1 Year of Experience
Q
Entity By -Laws
Q
Articles of Incorporation
Q
501(c)(3)
Q
IRS Form 990
Q
Nepotism/Conflict of Interest Policy
Q
6-Month Report Received:
Q
tGlAting Score: 44%
Final Report Received:
Q
Budget Category
Wai Wai Grant
Other Revenue
Total Revenue
Actual Expenses
Salary & Wages
$ 2,500.00
$
7,000.00
$ 9,500.00
$ -
Professional Fees
$ 17,400.00
$
3,900.00
$ 21,300.00
$ 17,281.33
Operations
$ 375.00
$
5,775.00
$ 6,150.00
$ 235.08
Supplies
$ 2,700.00
$
2,700.00
$ 5,400.00
$ 8,713.02
Equipment
$ -
$
-
$ -
$ -
Admin Overhead
$ -
$
-
$ -
$ -
Marketing
$ 2,025.00
$
2,490.00
$ 4,515.00
$ 2,025.00
Custom2
$ -
$
-
$ -
$ -
Custom3
$ -
$
-
$ -
$ -
Subtotal
Total Budget
$ 25,000.00
$
21,865.00
$ 46,865.00
$ 28,254.43
The projected population was not provided. We were unable to determine the actual populations served.
The public benefit is demonstrated through weekly educational opportunities and promotional literature
designed to immerse participants in Hawaiian
culture, values, traditions, and environments. Interim and
final reporting were received, meeting compliance requirements. A review of expenditures found a
rotation from salary and wages to supplies.
Additionally, invoices and receipts were not categorized,
making it difficult to accurately determine where each expense should be allocated. Further, marketing
expenses lacked complete invoices for verification. Major exceptions noted.
Page 36 of 38
Observations
• Difficulty in determining a demonstrated public purpose for some programs
• Allowing NPOs to create custom budget line items
• No category defined for Admin Overhead in the application packet
• Significant budget variance between planned and actual expenses
• Requested award amounts do not always match the proposed budgets included in the
application
• There are no guidelines for the return of unspent or ineligible grant funds
• Nonprofits have struggled to provide itemized receipts and supporting documents for the
second consecutive year to demonstrate program value. The County lacks support
software to streamline compliance requirements.
Closing
We would like to express our gratitude for the ongoing efforts to strengthen the operational
framework of Article 25. Collaborative efforts of various organizations have enhanced the program
over time and show a commitment to continuous improvement.
It is also important to emphasize the further refinement and development opportunities identified
through this review. By addressing the observations made in this review, there is an opportunity
to elevate the program's effectiveness, transparency, and overall impact on the community.
Improvements aligned with best practices ensure that the program remains responsive to the
evolving needs of Hawai'i Island's residents.
We thank the various organizations who participated for providing full, free, and unrestricted
access to examine and inspect records and speak with employees tasked with management and
oversight.
We would also like to thank the Department of Finance and the Hawai'i County Council for their
commitment to continually improving Article 25. For any questions or concerns, you are welcome
to contact me at (808) 961-8386. Aloha.
ar ergr�ry.
f��zK
1
Ccun v Auditor
°
County of Hawail
�rrer hawaiiicaunty_gav
F,7 z3.951.8490
Page 37 of 38
Attachment 1: Rating Scoresheet
FOR OFFICE USE ONLY
Rating Scoresheet for: # Organization Name
EXHIBIT A
YES NO
Provide a detailed timeline linking funds expended to achieved outcomes.
O O
Include specific dates, activity descriptions, allocated funds & measurable outcomes.
O O
Ensure documentation demonstrates adherence to grant conditions.
O O
Clearly outline public benefits derived from County funds.
O O
Comments/Notes:
EXHIBIT B
Provide verifiable records of participants engagement (e.g., attendance sheets, service
O O
logs, workshop participation records).
Included comparative dates from the previous year - if tracking year -over -year improvemer
O O
Comments/Notes:
EXHIBIT C
Submit copies of invoices and receipts supporting program expense reports.
O O
Ensure all expenses are reconciled with the financial statements of actual expenditures
O O
submitted to the County of Hawaii.
Comments/Notes:
doc review
Planned population served was met or exceeded within the period?
O O
Totals
0.00 0.00
SCORE TOTALSRating (%)
0.00%
Score
3
MATRIX
Yes Totals
Percentage
Detail/Descriptions
9
100%
1 - No exceptions noted
8
88.88%
2 - Minor exceptions noted
7
77.77%
6
66.66%
5
55.55%
4
44.44 %
3 - Major deviations/non-compliance
3
33.33%
2
22.22%
1
11.11%
0 or No Rating
Organization did not provide documents for review or was not
awarded and/or received grant funds
Page 38 of 38 Updated: 02/19/25