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COM 0122.004 2000-2002
Ste hen K Yamashiro ~ P Harry A Takahasru M.p• : A U,n,hv e , • • +f. '7~C[` S K Schulte ?t...1 N ~1' `I Deyufy ~out~tp of ~amaii CFO ~h~,y'~ J DEPARTM1IENT OF FINANCE 2Q~~ :5 A~puni Sire+i Runm 11a • Hi4+. Hawru yfi72U 1252 Ia¢81961 A27i Far ta¢ai 961 fl26fl HAWAII COUNTY NONPI20FIT GitANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS RFVIF,W COMMITTf:E (HSN['GRC) FISCAL YEAR ENDING•~une 30, 2002 DATE OF APPLICATION January 28, 2001 GIZA.N I APYL[CATION FOIL: HIV and AIDS Care 8 Prevention Services (Progrua T•Uc) Legal Name of Organization; Big Island AIDS Protect M¢dmg Address 2043 Kinoole Street HUo HI 96720 Facility/SiteAddress Same _ Duector/Sde Manager Mary Hyslop _ _ Phone 981-2428 Organizetfun President Mabel DeSllva Phone. 969-1684 Contact Person (Grant Writer) mgfy Hy~~ Phone 981-2428 Amount of request for County functs: S 10.824 Total annual budget of organization- 5 3$6,fi19 Has the applicant applied for any other Cunds Gom the County of Hawaii this fiscal ye.irl Ycs Source/Uepartmenl Q4 No Agcney/Program{s): ~ Social Services ~ Youth Progrems ~ Elderly Programs Check Category (ies) ~ Culture and Arts ~ Education ~ Other DrieO define thr program for which funding is being reyuested: Case Management and pnmarv Drevenhon for oeoole hvmq with HIV/AIt1S Rimnnrt AdvncacY inr i anTC and their famillPC - 0. ~Ib 1!Ter V p-- - - B~f, 1bt +M~ It Sto c. J gar. nare fFB 2 0 20 I. QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards Be chartered or otherwise authorized to do business in the State for chartable purposes and exempted from the federal income tax by the Intemsl Revenue Serncc ® Have a governing board whose member serve without compensation and have no conflict of interest C~ppll between then regular ocwpatioas and the services provided Inr Have bylaws or policies which describe the meaner in which buemeas is conducted, mcluduig management, audit, fiscal policies and procedures, pohaes on nepotism, and policies on mamgemeat of potential conflict of interest Have at least one year s experience with the semce or activity for which the epproptiation u sought or cm odieiwise demonstrate to the sausfacaon of the County sufficient experaee to successfully carry out the service or activity ® Be hcwsed and accredited m accordance with applicable rcquuemeab of Federal, State and County laws. II. GRANT CONDITIONS The applicant agrees to comply with the followtng terms and wndthons prior to receiving a grant award A Comply with applicable Federal and State lawn prohibtang ducnminaaoa against my person on the basis of race, color, national origin, religion, creed, sex, age, or handicap B Agra not to use my public fords for purposes of entertainment or pertluuitea C Comply with such other rcquvemenb as the Dvector of Fmmce may prescribe to ensure sdhereace by the nonprofit organuadon avrth Federal, Sbte, and County laws, end ptabluhed standards for fiscal and program management D Allow the Duector of Finance, the committees of the council and dtev staffs, and the Legulaave Auditor access to records, reports, files, sad other related documeab in order that the program, management, and fiscal practices of the nonprofit orgmizaaon may be monitored and evahuted to aseurc the proper and effective expendiaue of public funds III. RECORDS AND REPORTS A The apphcmt shall follow generally accepted accounting procedures and practices sad shall maintain boob, records, documents and other andante which sufficiently end properly sccotiat for the atpetiditurc of County funds. The boob, records and doctimeab shall be mbject ra all reasonable lima w mapeeaon, reviews, or audits by the Comty expending agency, the Dvector of Finmce, and die Leguhwve Auditor, or by thee represmtanves. B The County expending agency, Dvector of Finance, or Comty Council may request periodic written reports on the tree of County tends C The nonprofit organization shall submit a final wnaen report to the Legislative Auditor within sixty (60) days after ]tine 30 of the fiscal year. The report shell include m explanation of the public bemfib derived fivm the awarding of the grmt, a luting of other Cvndmg sotvices and amounts obtained dtrrmg the grant period, and a complete accounting of all expeaditurea supported by County of Haweu gamt fiords {per Chapter 2, Article 25, Section 2-142(d), Hawui County Code, amended August, 1999 } -2: IV. QUARTERLY ALLOCATTON Under no cvcumsunces shall grant funds be disbursed m a lump sum payment Grant funds will be disbursed to Grantees only through a quarterly allocauon process The disbursement of grant funds can be formulated on an equal quarterly apporiionairnt bans V. GRIEVANCE PROCEDURE The applicant will adopt and mamtam a gnevmce procedure to assutt proper accouatmg for my coacem and complamb about its program or services that may ersse from its members, employees, clienb of from other members of the public VI. DISCLOSURE OF INFORMATION All infornraaoa, data or other materiel provided to the County by vuttie of thu apphcaaon shall be subixt to the Uniform Lrformaaon Practices Act (UIPA), Chapter 92F, Hawui Revised Statutes. All such material rs deemed goveroment record and shall be open to the public and may be provided to other public and/or private fundmg sources VII. CONTINUED ELIGIBILITY Any apptlant or recipient who withholds or omlb any material facts or deliberately mMreprrseab such tech to the County of Hawaii shall: (1) Lnmedrately be duquahfied from comideaatm for NoaproSt Great fundmg, OR (2) be m viobnon of the terms of the Gant Agreement of County fiends in which aee a grant agreement can be termmated by the County end the recipient or provide may be bable to reimburse all or a porttoa of my funds tecerved theran VIII. ACIQYOWLEDGEMENT q TSIA~n d f~ i,DS ~6~~ cf (Legal Name f C7ganuanoa) hereby agrees to administer the `fN'C ~ PL/m.~ry nr2 tl-[n'f/cn ~Gr ~]Q~p,(~ y/~J., /~f ~~19/D,S (Program Titk) m accordance wteh the ttgulaaons, pohcia end procedures pttecnbed by the Hawaa County Finaace Department Distnbuaon of grant funds u limited to giwteee which ere m compliance with County ttguhmons, policies and procedures The County reserves the right to witbhokl grant datribuaons at a~ ame the grantee u not m complance It u the policy of the County of Hawsn sad for those who do butuness with the County to provide equal employment opportimaes to all perwm regardless of race, physical diabiiitiee, color, tthgioa, sex, age, or national ongm u mandated by the Federal Crvtl Righb Acb, as amended, and my oche fedael or state laws relating to equal employment opportuniaea. IX. AMENDMENTS TO THE APPLICATION/EVALUATTON The applicant assures that a will submit to the Humm Semces Nonprofit Grants Review Committee (HSNPGRC) for poor review and approval a written request end ~ustificanoa for any changes, sddiaona, a deleaom to my poison(s) of the great apphcaaoa or a duly executed Grant Agreement of County Funds. The applicant will cooperau and assist m any effort undertakes by the HSNPGRC to evacuate, mapect or otherwise monitor the effecsveness, feasibility, and/or coat efficiency of my and all practices, policies and prxedutts or acavises pursuant to this apphcason or any grant desigaeuoa or allocation tecerved u s result of thu apphcason -3- X. AUTHORITY AND CAPACTfY OF APPLICANT The apphcent cerafiea that it has the nuthonty and capacity to develop end submit this apphceaon, end to fully admuuster the progrem(s) ptusuant to this appltcaaon UNSIGNED PROPOSALS WII.L NOT HE ACCEPTED! Signature of Prestdent/Chaupetsan Dated ' ~~rtt.~ ~oL~-~ _ ~a~fo ~ Signaaire Ex av irectodManager Date -4= Big Island AIDS Project County of Hawaii Human Service Nonprofit Qrant 2001 - 2002 PROGRAM/SERVICE DESCRIPTION A. Overview 1) Describe the program jor which fuadhtg is being ngwesTed The Big Island AIDS Project (BIAP), a 501(c)3 organization, was established in 1987 to provide care services to people living with HIV/AIDS and HIV prevention and education to the people in Hawaii county. Hawaii County, which had the highest proportion of AIDS cases now has the second highest proportion (55.7 per 100,000). Maui County has the highest proportion of AIDS cases (67.1 per 100,000). [AIDS Surveillance Quarterly Report, December 30, 2000] The mission of the agency is: • To prevent the spread of HIV infection abe AIDS. • To rnaYim;~r the quality of life for those affected by HI'V/AIDS. • To raise public awareness and understanding of HIV and AIDS related issues. ' To advocate for progressive policies and effective services related to HIV/AIDS. Since 1987, BIAP has provided case mamgement, advocacy, information and referral, a vohrnteer program, food pantry, client financial assistance and other support services to over two hundred and forty (240) clients and their families. At present, BIAP provides case management services to an average of ninety (90) individuals a year. Services include a comprehensive assessment of needs, development of a service/care plan based on needs and acuity, integration, implementation and monitoring of the service plan. Case managers provide knowledge and assistance in accessing a wide variety of public and private benefit programs, medical and nursing services, housing, food, emergency financial assistance, transportation, employment counseling, etc. The case management team (RN case manager, Benefits/Housingcose manager, volunteer coordinator and case management aide) provides a continuum of care so clients can access and remain in treatment. By working in partnership with clients, case managers support client goals of indepebeence and self-determination. This application proposes to continue to provide quality care services and primary prevention services, including counseling and testing through case management and volunteers to eighty (80) people with HIV/AIDS. Care services will be provided by intake and an assessment of client's social, financial, medical, legal, psychological and housing nceds A written service plan will be developed in collaboration with each client. Implementation of the plan will be accomplished through, appropriate and timely referrals, linkages with other service agencies, advocacy and direct support. Clients will be assisted with medical case management and a variety of support services, which include: emergency financial assistance, transportation, career counseling, support groups, harm reduction sessions and community building events. Services will be provided to anyone with HIV including substance misusers, muhiply diagnosed, homeless individuals, mentally ill people, sex workers and persons involved in the criminal justice system The goal of case management is to maximize the quality of life for all people with HIV/AIDS. The goal of primary prevention rs to prevent new HIV infections. Primary t Big Island AIDS Project County of Hawaii Humor Sernaes Nonprofit 13~t 2001 - 2002 prevention includes interventions with people who are HIV positive to help them reduce the possibility that they will transmit HIV to someone else. Case managers will provide one on one prevention internntions using a harm reduction behavioral model to help prevent the spread of HIV. Case managers will also provide HIV counseling and testing to family members or significant others beginning in Apri12001. l) What unlgwe or slge~JJcarrt swlce will be provldedP Big Island AIDS Project is the only agency providing care and prevention services to people with HIV and AIDS in East Hawaii Case managers make certain that all people with HN/AIDS are linked to medical care programs and that basic needs including housing, food, transportation etc. are met. Case managers, by providing prevention interventions with people who are HN positive help stop the spread of AIDS. Case managers will also provide counseling and testing to family members or significarrt others beginning in March 2001. 3) Why speclflc ortcoaues arc to be achiwedP The outcomes to be achieved in providing care and prevention services to people with AIDS are: Outcome 1: Case managers will do a needs assessment and develop a written service plan in collaboration with eighty (80) men, women and children who have HIV/AIDS in East Hawaii. Outcome 2: Case managers will provide 1,214 service units to men, women and children living with HIV/AIDS to improve their quality of life by keeping them connected to primary medical care a~ treatment. Ootrnme 3: Death with dignity, through the client's defined care plan, will be provided to all end stage clients. Outcome 4: One on one prevention interventions to a minimum of thirty (30) HIV positive people to help reduce the spread of HIV. Outcome 5: HIV counseling and testing will be provided to fifteen (15) family members or partners. f) How will the proposed program engiower partklpantc%litnLC to become selj-su, fJ7cienf and jocAltate positive social changeP Case managers, by making certain that all clients are linked with medical providers, help prevent disease progression in people who are HIV positive. For some people with HIV/AIDS, ' the new combination medicines are working well enough so that they are able to return to or ~ continue to work. Case management provides the referrals and linkages to facilitate employment or retraining. Clients are empowered through servicekere plans that are developed by themselves and their families with the assistance of case management. ServiceJcare plans identify client needs and the action steps clients must take to fulfill their needs. When clients take the necessary steps to improve their quality of life -exercising, taking nutrrtional supplements, working with their physician on their own treatment plan, going back to school or becoming active in the agency as a volunteer, they are also taking steps to self empowerment. 2 Big Island AIDS Project County of Hawaii Human Servixs Nonprofit Chant 2001 - 2002 For clients, who are end stage, rrtaking the necessary plans and arrangements for the end of fife can also be positive and empowering. The Cetrter for Disease Control (CDC) studies indicate that individual Level prevention activities with high-risk populations make a difference in stopping the spread of AIDS. Based on these CDC studies, Big Island AIDS Project, along with the Department of Health HIV/STD/AIDS Branch, concludes that prevention activities provided by Big Island AIDS Project's case managers, heahh educators and outreach workers have an effect on the transmission of HIV. B. Problem/Need: 1) What is the probkn?need the proposed program is designed to med7 The number of people with HIV infection continues to increase nationally. While Hawaii has seen a drop in AIDS reported cases, HIV infections are occurring in new populations including women, Hawaiians, Filipinos and African Americans. Big Island AIDS Project's population has increased 9% since 1998 (up from 83 people a year to 91) In the last year, the agency has also seen an eighteen percent (18%) increase of homeless, mentally ill and substance abusers. -These populations present great challenges, especially in removing barriers to primary medical care. Complicated drug regimens, especially for people who are homeless, muhiply diagnosed or substance misusers require close monitoring and assistance with adherence to treatments. Resistant strains of HIV have appeared when people have stopped taking their treatments of thirty to forty pills a day. Case managers, by closely monitoring client's needs and continuous collaborations whh physicians are able to assist clients with maintaining their drug regimens and maximizing thefr heahh. 2) Who Ls the targd popalatloe and what are the specifu aeedsP The target populations aze men, women and children with HIV/AIDS and their families. Specific needs include heahh i„~„~a„ce, medical care, assistance with prescribed treatment plans, housing, food, transportation, prevention education and emotional support 3) What is thegeographieaiorea to be served, jaciliry and /lours ojoperatiorr? Big Island AIDS Project serves East Hawaii, from Na'alehu to Waimea. Services are provided at 2043 ICino'ole Street in Kilo, Monday through Friday from 8:15 a.m. to 4:30 p.m Case management sernces aze also provided at the hospital, client homes and care facilities. Emergency assistance is available and flexible scheduling is required of all personnel. C. COLLABORATION/COORDINATION l) What specifu measures wit! be taken to coilaboratdcoordinate with other community resources to achieve maximum program eJfuieecy and cost e-Q'ectivenesst In an attempt to avoid duplication of services, broaden referrals and understanding among a variety of agencies and provide quality care for people with HIV, Big Island AIDS Project participates in a number of collaborations. In East Hawaii, Big Island AIDS Project organizes and chairs quarterly meetings of the East Hawaii AIDS Related Services (EHARS). This team is 3 Big Island AIDS Project County of Hawau Hmnen Services Nonprofit Grant 2001 - 2002 composed of the Hawaiian Health Care provider, Hui Malama, DASH and CHOW (Drug Services and needle exchange), Department of Health counselor and tester, Departntern of Heahh Prevention Educator, East Hawaii Coalition for the Homeless and Caravan BIAP is a member of the statewide AIDS Consortium (ACCT). Through ACCT, nutritional and drug programs are accessed to provide cost effective treatment and eliminate duplication of service. BIAP along with Maui AIDS Foundation, Malama Pono on Kauai and West Hawaii AIDS Foundation collaborates on neighbor island issues for people living with AIDS. These four organizations have been able to leverage federal money for housing people with HIV/AIDS. BIAP case managers continue to be up to date on what is available for clients in an effort to reduce duplication of services. Financial assistance that the agency has to offer clients is federal money of Isst resort. All other avenues must be tried before this money can be used for emergency client needs. BIAP continues to collaborate with Kokua muses, Hospice and Nursing Home Without Walls in an attempt to provide a seamless transition of end stage care for people with AIDS. 2) How w1R these measures reduce or eWninate arty eristi?rg duplicatlon ojservices to Your deslgwate target groupP Big Island AIDS Project does not directly provide or duplicate the services of other local abe state agencies but assists HIV/AIDS clients in accessing ahrady established services. If services are not available in the community, staff and volunteers of the agency provide needed services. D. Goab and Obiectives: 1) What are the mafar goals/benchmarks ojthe proposed progromP Goal I: Maximize quality of Gfe for people living with AIV/AIDS 2) Specific objectives/action steps: a. Provide at intake a needs assessment and a written care plan that identifies the needs of the client and his or her family. Areas of need may include: Dental, financial, housing utilities, medications, medical insurance, legal assistance, nutrition, counseling, transportation, employment etc. b. Provide directly or by referral the following services to keep clients connected to medical care. Crisis intervention: 100 intervention units Home and hospital visits: 160 visits Housing assistance: 60 units Medical information and advocacy: 400 units ~ Liaison assistance with financial benefits, heahh care treatments and legal assistance: 250 units Service coordination with other agencies: 400 units Development and updates of service plans: 80 plans. ~ Cliern and family counseling: 64 sessions Total service units: 1214 (one unit =1 service) 4 Big Island AIDS Project County of Hawaii Hunan Services NonproSt Grant 2001 - 2002 3.) Timeline: Service are plans will be developed within two weeks of the initial intake. Plans will be reviewed quarterly. Service deliveries are on going (7/1/2001 - 6/30/2002). The units listed above are the baselines. These service activities will be accomplished by the end of the grant year. 4.) Clieet centered outrnme: Eighty (80) clients and their families will be able to access critical services including medical, financial, social, care givers, legal, nutritional, etc. through BIAP's case management and vohurteer team Ninety-five percern (95%) of clients will have a written service plan within two weeks of intake. Ninety percent (90) of clients will have a primary care physician and stay in treatrrrern. Goa12: Provide services that allow death with dignity 2). Specific objectivea/action steps: a. Coordinate team meetings with Hospice, Nursing Home Without Walls,lCokua nurses to provide seamless end stage care. b. Work with Legal Aid, Queen Liliuokalani Children's Center, funeral homes and family members to assist clients with final choices. c. BLAP volunteers organr~.ed and trained to provide respite home care, childcare, transportation, etc. d. Provide bereavement counseling and psychological support to client and family members 3). Timeline: This activity is ongoing. Implementation begins at the request ofthe cliern, client's family or physician. Team meetings are held after a request is made to coordinate services so that there is seamless care. Vohurteer trainings are offered twice a year and volurneers provide services when professionals are not available. 4). Client centered outcome: Client's wishes will have been carried out, family and client will receive comfort and support. Goa13: Reduce the transmission of HIV 2). Specific objectivea/action steps: a Provide one on one prevention education to HIV positive people aad their families or partners. b. Refer HIV positive people to prevention groups and community interventions within the agency. c. Provide Counseling/Testing as requested to family members/partaers. 3). Timeline: This activity is ongoing from 7/1/01 - 6/30/02 4). Client-ceutered outcomes(s): Forty (40) one on one prevention interventions to be provided by case managers. Twenty (20) referrals will be made from Case Ivfanagers to BIAP Health Educators. 5 Big Isl®d AIDS Project County of Hawaii Human Serrioes Nwprofit Cuant 2001 - 2002 Fifteen (15) people will know tbeir HIV status through OraSure testing and counseling. E. Service Delivery: What mdhodoi'ogy wiU be used in tht proposed program's delivery ojserviceP Case managers and clients will devebp a written service plan, which idernifies client ceeds and actions. This plan shall include the action steps ceeded to accomplish the stated goals and objectives of the clients. This care plan is updated quarterly until the client is discharged. Between updates of the care plan, clients are contectad at least once a month Clients with greater needs are contactod by telephone, office or home visit three to four times a week. Eighty (80) service plans will be developed or revised during the grant period. Case managemern services to clients are entered irno a computer tracking system (COMPIS -CD4 On-line Management and Patient Infiormation System). This program tracks number of clients, types of services provided and how many units within each service category were provided by case managers. One thousand two hundred and fourteen (1214) units of service including intake, assessment, benefits counseling, volurneer referrals, hospital and home visits, medical liaison, crisis intervention, emergency financial assistance, housing assistance, home care and transportation will be provided during the grant period. During the last six months of a person's life, case managers provide irnensive services that are coordinated with BIAP's vohmteer coordinator and other care providers including Nursing Home Without Walls, ICokua Nurses, chore services, private counsebrs and Hospice. Medical supports are increased, well checks are made at least three times a week, and home visits increase to at least once a week. Legal situations become immediate including living wills, continued care for minor children who will be orphans, coordinating care teams with other agencies, funeral arrangemerns, bereavement counseling -both with family, minor children and the client. After the funeral, BIAP staff and volunteers provide the following services including: restructuring social security and other financial benefits, cleaning houses and apartments, arranging yard sales a~ auctions, assisting with placements of minor children and continued counseling and support for family members. These activities rmprove the quality of life for clients and their families and permit death with dignity. Primary HIV prevernion will be based on a low threshold, harm reduction methodology that is culturally appropriate. Case managers will provide these irnerventions or refer to BIAP's prevention departnxrn. Case managers will also offer HIV counseling and testing to family members and significarn others. F. Evaluation• ' i Data collection will consist of counting and reviewing the number of written service I plans that are developed or revised quarterly. If eighty (80) service plans are developed or updated quarterly, the service wilt be considered successful Computer generated reports of numbers of services delivered by each case manager will be tabulated on a monthly basis. This proposal states that case management will provide 1214 units of service. If this number is met or exceeded this service component will be considered successful. This service component will also be considered successful if ninety (90) percent of clients have a medical care provider and adhere to their treatment routine. 6 Big Island AIDS Project Camty of Hawaii Human Services Nanprotit Gant 2001 -2002 A state wide, anonymous client satisfaction survey is mailed annually to all clients. Survey resuhs are presented to the BIAP Board of Directors, sta$ clients and state granting organisations. Eighty percent (80%) of clients returning the survey will indicate satisfaction with services provided by case managers. Big Island AIDS Project is also working closely with the Departnterrt of Heahh, STD/AIDS Prevention Branch as they develop, in collaboration with the Center for Disease Control, an outcome evaluation based on client labs, morbidity and mortality. End stage care will be evaluated by family members through oral reports. BIAP staff and volunteers, using a simple checklist and the client's living will, will evaluate end stage care. Based on these tools BIAP will be able to determine if there were gaps in care or if quality care was provided. Primary HIV prevention will be considered successful if 85% of partners or significant others test negative. G. Program Fees: Big Island AIDS Project charges no fees for membership or services. This proposal has no charges or fees for services. H. Viabili I) What Ls your JusNfuatlon or rationale jor the eaipendittrrc ojpubllc jands jor the proposed prograan? People with HIV infection or AIDS, who receive early medical treatment and education, will often remain productive and independent members of society. They will usually be able to continue to work for a number of years end will in the end need less inpatient care. Dollars spent be1Pin6 people remain heahhier by stayirtg in medical cane, dollars spent supporting return to work efforts and independent living and dollars spent helping people and their families experience the end of life with care and dignity seem to be a wise use of human service resource dollars. Most cherns receiving case management services from Big Island AIDS Project have never accessed federal, state or county agencies for assistance before diagnosis. AIDS impoverishes people and as their heahh declines, people with AIDS and their care givers are often overwhelmed with the requirements and procedures Herded to obtain clinical studies, medical treatment, insurance, disability assistance, etc. Case management provides this coordination and support to people who are often too ill to act on their own behalf. The longer people live with HIV/AIDS the more hlcely the disease will be transmitted. Primary and secondary prevention provided by case managers and health educators is the best way to prevent the spread of this fatal disease. 2) What are yourJ3narrelal and prograrnneatk plans to sustain the proposed program beyond the uprnrrdagJLccal ytar? During the last two years, money from the State Department of Iieahh for case management services has been cut by $20,000. As indicated earlier, the caseload of muhiply diagnosed, homeless and substance abusers has increased. These populations take enormous 7 Big Island AIDS ProjeKx Cowry of Hawaii Human Scvioes Na~profit Grant 2001 - 2002 amounts of case management time and other resources. Most state money is targeted to prevention activities for high-risfc populations. The agency's Board of Directors has become very active in fund raising including the Paradise Bike Ride. The Ride, now in its fourth year, hes grown from 37 riders to an estimated 150 riders this year. Other fund devebpment activities include the BIAP Bow], World AIDS Day and a Dance a thon, planned for the fall Big Island AIDS Project's fundraising has now exceeded 540,000. Coumy support continues to be important to the agency and to people living with HIV and AID5. The more services Big Island AIDS Project can put i~o place for helping people access medical care and treatment and prevent the transmission of HIV the heahhier our community will be. I. Badeet: Attached ORGANIZATION/AGENCY INFORMATION A. Board of Directors: 1) Has the organizo<iaa's Board ojDlrectors reeelvrd jornaal trnining wirhir~ the past lwo fiscal yearst Individual members, during their first year as directors attend Board training sponsored by Hawaii Island United Way. Board members have received an extensive board manual (revised in 1998) spelling out the roles and responsibilities of directors. New Board members receive mentoring from an experienced board member a~ an orkatation training, which includes the board manuai. Plans are being instituted for Board development and long range planning in this fiscal year. 2) Primary roles arrd resporssebUWes ojthe Execrrlive Director: The Executive Director is the chief executive officer of the Project, and as such is responsible fior overall management of all aspects of the organizatbn. The Executive Director serves at the pleasure of the Board. The specific duties of the Executive Director iall into several categories: Program planning and evaluation, personnel development and *~i~tA+_ 'nom g a human resource system including interviewing, training, hiring, firing and evaluating, establishing a fiscal management system including budgeting, contract negotiation and compliance and fundraising. The Executive Director, along with the Board of Directors develops policy and promotes the organization to the public, heahh and human service agencies and other government agencies. 3. Primary role of the Board ojDirectors: The primary role of a board director is to (1) contnbute to the defining of the organization's mission and govern the fulfillment of that mission and (2) carry out the functions j of the office of board member as stated in the by-laws Aboard member's primary focus is on the development of broad policies that govern the implementation of plans and purposes of the Big Is]and AIDS Project. This role is separate and distinct from the role of the Executive 8 Big Island AIDS Projat County of Hawaii Human Sernoes Nonprofit Grant 2001 - 2002 Director, who determines the means of implementation Board responsibilities also include evaluating and supporting the Executive Daector, setting policy, guiding long range planning and development, raising money, monitoring finances end working cooperatively with other board members. The Big Island AIDS Project is not a membership organization. B. Past Performance: I. Haw effective has your organitation/ageecy Ixtn in aehitving program goals is the past two (2) fcscei yearsf InciYde gaantilativt d~a and gwalitattvt dataP The Big Island AIDS Project set program goals to provide comprehensive case management services to a minimum of eighty (80) people with HIV or AIDS. In 1999 - 2000, ninety-one (91) clients received 4123 units of case managemern service and eighty-nine service plans were developed or revised. From July 2000 through December 2000, eighty-four (84) clients received 1214 units of service. All of BIAP's clients are receiving primary medical care. Big Island AIDS Project has consistently met program goals and objectives in its Prevention and Care grants with the Department of Heahh/ HIVlAIDS/STD Branch One of the ways the agency has measured the effectiveness of client services is to administer an annual client survey. The AIDS Community Care Team, a statewide coalition of AIDS service providers developed a client satisfaction survey. This survey was sent out to all clients in the state of Hawaii. Results for East Hawaii indicate that 80% of clients are satisfied with their case managemern services. Big Island AIDS Project continues to work with Department of Health and the Center for Disease Contro] to develop a plan for qualitative measuring of care services C. Financial• 1) Have yoar organizadon's carrent program operations remo4itd lift same as last yearP What major program or jlnancial changes will bt incurred natyaarP The agency's operations have remained the same with the addition of a Prevention Outreach program to native Hawaiians funded by the Office of Hawaiian Affairs. Big Island AIDS Project expects to sae continued growth of H1V/AIDS clierns who are chronically homeless, substance abusers or multiply diagnosed. The Neighbor Island HIV/AIDS Coalition was awarded amillion-dollar housing gram through HUD for people living with HIV/AIDS. This money lies greatly expanded our housing resources for clierns 2) What fs the status ojaU your organization's major contrails or agreements jor the conofng yearP Prevention contract for high risk men -January 1 2000 December 31, 2002 (confirmed) Prevention contract for high-risk women -July 1, 2001- June 30, 2003 (confirmed) Care contract for July 1, 2001 -June 30, 2003 (submitted, notification in March 2001) Title II funding (Ryan V?hite) -submitted, notification by February 2001 HUD grant for housing people with HIV and AIDS- contract in place for two more years. Lease on building -three years remaining. 9 Big Island AIDS I?ojecx County of Hawaii Human Savioes Nonprofit Gent 2001 - 2002 3) How does the proposed program fd into your organlzatlon's long tarrgeJinanetal planf Big Island AIDS Project recognizes that county funds are limited and may not continue to be available unless the economy improves. Care for people with HIV and AIDS, outreach and education to prevent the spread of AIDS are the goals of the agency's mission statement. Monitorina• 1) During the past two (2) jlscal ytars, what fuuincia/ and/or adndnlsYratlve monitoring has your organization recelvcd from airy and all funding souracsf Big Island AIDS Pmlect annual financial audit. Contact Alex J. Smith CPA (877) 257-6484 Annual fiscal and administrative monitoring by AIDS Community Care Team. Contact: Lori Miller (808) 591-8810. Anm~al fiscal and administrative monitoring of HIV Prevention and Care Cttants from the Department of Heahh. Contact: Peter V?hiticar, Branch Chief (808) 733-9010 E. Alrnhol. Tobacco and Dra¢ Free Workplace Policies and Information: 1) Haw does your organization address alcohol, tobacco, and other drug prevention infarnaation disseminoUon as pant ojyoar workplace and/or program arvironnaent7 Big Island AIDS Project is an alcohol, tobacco and drug free workplace. A copy ofthe agency's policies on alcohol, tobacco and drugs is included in the personnel policies. Each employee receives a copy of this policy. Each employee signs that they have received, read and understood the policies. i I 10 ~ 4 fr. Ia'~ :'-:Sn ~ ~ ar.': S _ v CO N W 0 C ~ O [r ~ N N (Fr O [fir 00 [fiFr ~ ~ O F W N [L N LL ~ W ~ Ls. N ~ n L4 ~ ~ r. ~ N M M M n n y n ~ ~ ~ m W N P. }}3~~ '.ry ~ o o ao o ~ e ~ ~ ~ ao z W 4`' F ~ N ~ ~ w 'r ~ ~ F n ~ ~ M °a o ° o U 5 ~ ~w .v~. mQ ~ o u w ~ k• ° ~ ~ ° ~ F ~~r fit` ~ ~a g'Fa C7 p„ o o M o vi ° ~ g ~ 11 a Y ~w,`y~jri ° ~ ^M' ~ ~ ~ a ~ ~ ~ ~ ~ n ~ v n 2 Ewe O v M M M n n U Q' W y fz a _ v ~ y F ~ ~ ~ ~ O O d N PG f4, d~ ~ n n° O O M y°j h O ~ a. U - o ~ ~ ® 8 CX. E- ~ ~ ~ M ~ ~ ~ ~ M a n ~ ~ N a ~ 3 Q Fd' ^~Z1t ' iA: ;A~~ ;W ,.~ii. ' Uf• .-i~ ~ S'r?- -.i3~. '~y!k,. •Q~.. = N ' Y?: f ~''.~P.' ' i/.i~ 7 ~ b'j +5 !1~.i'~~4~n ~y rS~'~ ,1~~ .~Si r~4. ~I. a4•'••i .-~t~ l'^~'. 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T 'f. ``..i Pn~ - N N O ` ,Cyr' ~ t.'t N vMt z :;;t,:- a,~. v e'~ a-_ W ' ~ ~ ~ ~ a a o Q F a N N ~ CR1' ®C :(rf g u a S s ~ 3 4~, • ; ~ g a ~ ~ ~ ~r~~.. - O M z . _ o ~ ~ p., 3 0 3 ~ ate. ma d ~9 ~ ys, aT ~Tsi w ~i a 9 3 ~ $ ° m ° 16 Yt~ y 4 yr ~~~wV Stephen K Yamashao ~ ~ H A Takahesht Mayor ' Dvecror r~r "°~''r`B •Y~ ~_A COUNTY Of ~Ii4101~1`I DEPARTMENT OF FINANCE 25 Aupum Stmt, Room I 1 B Hilo, Hewut %7204252 (808) %1.8234 Fu (808) %I-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please mclude as an attachment an explanation for all "NO" answers to questions #1 thm #11 below: Yes No ® ? 1. Has the agency operated continuotuly for the past three (3) years? ® ? 2 Has the agency operated wtth a posrtrve cash flow for the past throe (3) years? ® ? 3. Does your Board of Dtrectors approve a detailed cash flow budgd before the begimm~g of each fiscal yeaf? ® ? 4. Do your Board meetmg mmutes show that quarterly financ[e] statetnrnts are approved ® ? 5. Is your equity balance at least 20% of your Total I,tabthty balance 0 ? 6. Is your Total Current Asset balance larger than your Total Current Liability balance? ® ? 7. Are bank rxoncihahons end accounting performed by someone other than the chock signatory? ® ? 8 Are you frilly insured for the agrncy's vehicle(s) and buildirig(s)7 ® ? 9. Is your Workers' Compensation at least 2% of payroll? ® ? 10. Are you cwrent (non-delinquent) on all payroll and payroll tax paymrnts7 ® ? 11. Is the agency free of any pending hngation, liens or3udgmmts? ? ~ 12. Within the past 12 months, has the agency applied for vendor or bank crodit and was denied creditT If yea, please explain. As the gran[ applicant, I cert~ that [he agency has satesjactonly responded to each of the above quesnons and esplamed as needed I hereby cepmfy that thrs injormanon u tree and correct to the but of my knowledge Agency Bit, 1S(A~ncl }a IDS ~(bie~ Phone: Q8~'~~l'.~$ Prepared by: I3'IAru f~iS10p Ekecc~'ftUC .L~irerfor ~ B Pnu N Ne S~grua~ve Dee certifies by: I"h~r~. ~-rs/on. rL~-, vc .fit 1-e cl~r ' o Pnnt N f F: a ~ecter Sig,rtme Due 11 BIG ISLAND A.I.D.S. PROJECT FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2000 AND 1999 AND INDEPENDENT AUDTTOR'S REPORT /f Alex J. Smith CERTIFIED PUBLIC ACCOUNTANT INDEPENDENT AUDITOR'S REPORT The Board of Directors Big Island A I D S Protect I have audited the accompanying statements of financial position of Big Island A I D.S Protect (a nonprofit organization) as of June 30, 2000 and 1999, and the related statements of activities, cash flows, and functional expenses for the years then ended. These financial statements aze the responsibility of Big Island AIDS Project's management My responsibility is to express an opinion on these financial statements based on my audits I conducted my audits in accordance with generally accepted auditing standazds. Those standazds require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements aze free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting pnnciples used and signiflcant estimates made by management, as well as evaluating the overall financial statement presentation I believe that my audits provide a reasonable basis for n:y opinion In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Big Island A.I D S Project as of June 30, 2000 and 1999, and the changes in its net assets and its cash flows for the yeazs then ended in conformity with generally accepted accounting pnnciples My audit was made for the purpose of forming an opinion on the basic financial statements of Big Island A I D.S Protect taken as a whole The accompanying Schedule of Grant Awazds and Expenditures, State of Hawaii, Deparhnent of Health (Schedule 1) is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subtected to the auditing procedures applied in the audit of the basic financial statements and, in my opinion, is fairly stated in all matenal respects in relation to the basic financial statements taken as a whole ~ ~ ~ p~ l October 12, 2000 OAHU-2439 FERDMAND AVENUE, HONOLULU, HAWA3196822 (877)2574184 FAX (808)951-9327 HILO - 301 NENE STREET, HILO, HAWM 96720 BIG ISLAND A.I.D.S PROJECT Statemenu of Financial Position June 30.2000 and 1999 Assets 2000 1999 Current assets Cash (Note 1) $ 151,694 $ 63,773 Grants recewable (Note 3) 29,605 50,479 Restricted promise to gwe (Note 1 & 4) 2,250 2,250 Prepaid expenses 1,843 1,409 Deposits 950 950 Total current assets 186,342 118,861 Noncurrent assets Restncted cash (Note 1) - 940 Property and equipment, net (Note 1 8 5) 4,712 9,805 Total assets $ 191,054 $ 129,606 Liabilities and Net Assets Current I~abdiftes Accounts payable $ 3,356 $ 3,253 Accrued payroll and related liabilities 5,070 3,112 Total curran+ habdi6es 8,426 6,355 Net assets Unrestnded 180,378 120,051 Temporanly restricted 2,250 3,190 Total net assets 182,628 123,241 Total liabilities and net assets $ 191,054 $ 129,606 The accompanying notes are an integral part of these financial statements 20 BIG ISLAND A I.D.S. PROJECT Statements of Activities Yeazs Ended June 30.2000 and 1999 Changes in Unrestricted Net Assets 2000 1999 Public support and revenues Public support State of Hawan, Department of Health HIV Case Management Serv+ces (Care) $ 188,261 $ 256,240 HIV Prevent+on Services 57,136 - 245,397 256,240 Federal grants AIDS/H!V/STD Prevent+on Serv+ces 88,652 71,578 Ryan White Comprehensive AIDS Resources 74,381 50,485 Housing Opportunities for Persons with AIDS 6,857 11,660 Housing Opportunities for Persons with AIDS -SPINS 1,209 - 171,099 133,723 County of Hawau 7,640 8,000 Contributions Indrwdual g+fts and donat+ons 38,772 11,624 Elizabeth Taylor AIDS Foundation 15,000 - Hawau Community Foundation - 5,850 Other grants 3,427 - Revenues Fund raising 31,603 11,726 Other 2,244 1,559 Total unrestricted revenue 515,182 428,722 Net assets released from restrictions Satisfaction of time restrictions for United Way funding 4,500 4,500 Satisfaction of grant restrictions 940 4,364 Total unrestricted revenues and other support 520,622 437,586 Erpenses Program services 342,340 295,536 Support services 117,955 130,213 Total expenses 460,295 425,749 Change in unrestricted net assets 60,327 11,837 Changes in Temporarily Restricted Net Assets Contributions Hawau Island United Way 4,500 4,500 Atherton Family Foundation - 3,000 Net assets released from restrictions (5,440) (8,864) Change in temporarily restricted net assets (940) (1,364) Change in net assets 59,367 10,473 Net assets, beginning of year 123,241 112,768 Net assets, end of year $ 182,628 $ 123,241 The accompanying notes are an in#egral part of these fmanaal statements $.Z. BIG ISLAND A.I.D.S. PROJECT Statements of Cash Flows Years Ended June 30, 2000 and 1999 2000 1999 Cash flows from operating activities Cash received from public support $ 445,436 $ 375,577 Cash received from contributions 61,273 22,174 Revenue and other income received 33,847 13,285 Cash paid to employees (290,093) {295,681) Cash paid to suppliers (162,254) (133,443) Net cash provided (used) by operating activities 88,209 (18,088) Cash Flows from investing activities Purchase of property and equipment (1,228) (5,266) Change in restricted cash 940 1,364 Net cash used by investing activities (288) (3,902) Net change in cash 87,921 (21,990) Cash, beginning of year 63,773 85,763 Cash, end of year $ 151,694 $ 63,773 Reconciliation of change in net assets to net cash provided (used) by operating activities Change in net assets $ 59,387 $ 10,473 Adjustments to reconcile change in net assets to net cash provided (used) by operating activities Depreciation 6,321 5,969 Decrease (increase) in grants receivable 20,874 (22,386) Decrease (increase) in prepaid expenses (434) 1,081 Decrease indeposits - 450 Increase (decrease} m accounts payable 103 (390) Decrease (increase) in accrued payroll and related liabilities 1,958 (7,361) Decrease in accrued vacation payable - (5,924) Net cash provided (used) by operating activities $ 88,209 $ {18,088) Suanlemental disclosure of cash flow information Non-cash contributions $ 4,200 $ 2,800 The accompanying notes are an in0egral part of these financial statements ~ as ~onMm mroNnnrnooronroao N rn nNarn MO)rN n mo~e0 et ao a sr ~ vrnM ~nnrnoNV~`Si.oo ~nno a n m ~ m r N O N T l`7 O W N to r tfi N M r yj ,n m M N N 07 fD N r N y N N V N y 19 f9 d x W jp v1 N O N ~O O O O O~ 7 n r T O) O1 a0 ~ u'1 N o N v1 n N et c O of N O1 v1 p N M N N (U O> 00 N O O M ~C1 r M 0 O? M V1 st '7 f0 r N r N N ~ o MV N N QNi ON 'p T O> Oi (U f0 ~ ~(i sf M tai r N ~ N N N y di W C d ~ ~ ~ ~ ~ M ~ ~ w ~ i~ ~ ~ ~ i~~ ~ W O v C c H y ti in W w ~ w~-. Li] C 0 7 c w ~i n n N tD G1 n ~O N N M M n 0 f0 et O fD y Kj W N ~ p E N f0 r0 O O n N M O~ N r n M ~ f0 N OD O d NM W x(100 47nN W n000n rcn m 1~ O ~ a ~ n n 1f1 ~ f0 sr r ~ r r N C l/) =O ~ ~ A ~ r O. A V 7 .,UC ~ m fA Vi o, ~n Q 7 v o ~ 4„ O E M f0 Ql M 'at ~ m O~ 00 N O N N 1 N O C Nnrof ONO W a a nN u"1 f0 ~ .f O W iy ~ 'V' p1 r r n N r, e{ r n f0 fD V~ M V; M ~ N ~ MO d r f00 O H O r N O 00 f0 a 7 a M fV N r ~ ,-a d N r r M W > U W r w y H a~i A ~ C = o O O M M m O N r 0 fp 0 0 a (O fD N C N t0 n N n n N O M O) GO O O d' r 0 O T ~ d a N M O f0 N f0 O? N r N M 0 t0 r a0 C U y y V GO O n t0 G st Ih f0 a r N N r r O fc ~ V~ N 00 r O r Y7 G z.N r E 3 4 E ~ m aD N O M o0 a W N 00 O GO W~ N m (O N 07 L ~ ~ On1 r M O ~ OOi `Od' O Y7 f0 ~ _n O OMO uM7 M ~ N ~ d d h U O W Qi Oi V1 1~ N ~ fV r M N N fV r r ~ U y a0 O O 01 U M t4 N N d d U c Z v d N C t N y U C ~ C p d m m c c 5 E~ d n c o d m m n~ ~ n m a`-i y ~ m axi m~ ~ E E~~ a p OI O m C ~ m ~ w d y y °c c ro c o m ~ o N~ d d d_ a a N N O N V L N` L N a ~p - (0 ~ N l0 C N ~ N ~ ~ l~`0 ~O yny Y O y ~ ~ C ~ vVi H y to d LL r U~ O LL F U ? F- d' ~ 7 W a~ a O a3 BIG ISLAND A I.D.S. PROJECT Notes to Financial Statements Years ended June 30, 2000 and 1999 NATURE OF OPERATIONS Big Island A.I D.S Project (BIAP) is a nonprofit organization incorporated under the Hawaii Revised Statues on January 11, 1989. The purpose of BIAP is to provide advocacy, information, support, educational counseling, and fmancial assistance to persons with HIV or AIDS in East Hawaii on the Island of Hawaii In addition, BIAP provides educational services to the general public. BIAP is governed by a Boazd of Directors, with rivelve (12) and eleven (11) members as of June 30, 2000 and 1999, respectively. The minimum required members as of June 30, 2000, is five (5) and the maximum is fifteen (l5), of which up to two (2) shall be members of the Client Caucus. Directors serve one-year terms The Executive Director is appointed by and is responsible to the Boazd of Directors for the overall administration of BIAP. BIAP receives substantially all of its funding through government grants, fundrazsers, and contributions from the public. NOTE 1 SIGNIFICANT ACCOUNTING POLICIES The financial statements of BIAP have been prepazed on the accrual basis of accounting in aeeordanc,e with the AIC?A Audit and Acco~mtin;; Grade, ivot-ior-Profit Organizations " The significant accounting policies followed are described below to enhance the usefulness of the fmancial statements to the reader. Cash Cash is comprised of czsh on hand and in checking rand savings ar counts Promise to ¢ive Unconditional promises to give that are expected to be collected within one year are recorded at net realizable value. (See also NOTE 4). Unconditional promises to give that are expected to be collected in future yeazs are recorded at the present value of their estimated future cash flows Conditional promises to give are not included as support until the conditions are substantially met Restricted cash Restricted cash represents the remaining funds restricted by the donor for the purchase of automated equipment. Property and equipment Property and equipment are carried at cost or at the fair mazket value at the time of donation. Maintenance and repairs aze charged to expense, and betterments are capitalized. Depreciation is provided over the estimated useful lives of three (3) to seven (7) years on a straight-line basis (See further details at NOTE 5) ~a~ BIG ISLAND A.I.D.S PROJECT Notes to Financial Statements Continued Yeazs ended June 30.2000 and 1999 NOTE 1. SIGNIFICANT ACCOUNTING POLICIES, Continued Pronertv and eguipment. Continued If donors stipulate how long contributions of buildings and equipment aze to be maintained, the contributions are recorded as restricted support In the absence of such stipulations, contributions of buildings and equipment are recorded as unrestricted support Temporanly restncted net assets Temporarily restricted net assets are those whose use by BIAP has been limited by donors to a specific time period or purpose Contributions Contributions received and unconditional promises to give are measured at their fair values and are reported as an increase in net assets BIAP reports support of cash and other assets as restricted support if they are received with donor stipulations that limit the use of the donated assets, or if they aze designated as support for future periods. When a donor restriction expires, that is, when a strpulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activity as net assets released from restrictions. _Dcnated sciv~ces A number of volunteers have donated therr time to BIAP's program services. However, these donated services have not been reflected in BIAP's financial statements inasmuch as no objective basis is available to measure the value of such services Advertisine costs Advertising costs aze expensed as incuaed Income taxes No provision has been made for federal or state income taxes because BIAP has obtained tax- exempt status under the Internal Revenue Code Section 501 (c)(3) and applicable provisions of the Hawaii Revised Statutes. NOTE 2. USE OF ESTIMATES IN PREPARATION OF FINANCIAL STATEMENTS The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that effect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting penod Actual results could differ from those estimates BIG ISLAND A I D S. PROJECT tv'otes to Financial Statements. Continued Yeazs ended June 30.2000 and 1999 NOTE 3. GRANTS RECENABLE Grants receivable represents conditional contributions directly from or passed through the State and other agencies, and for which the conditions had been substantially met as of yeaz-end. Management expects that these amounts are fully collectible, therefore no allowance has been set up related to this account. A summary as of June 30, 2000 and 1999, follows. 2000 1999 State of Hawaii - HN Prevention Services $ 11,392 $ - State of Hawaii -HIV Case Management Services (Gaze) 8,744 21,353 Federal funds -Ryan White AIDS Resources 8,843 13,660 Federal funds - AIDS/HN/STD Prevention Services 137 14,180 Federal funds - HOPWA 63 1,286 Other 426 - $ 29,605 $ 50,479 NOTE 4. RESTRICTED PROMISES TO GNE Restricted promises to give represents the Hawaii Island United Way allocation restricted for the second half of the calendaz yeaz. Management also expects that this amount is fully collectible, therefore no allowance has been set up related to this account NOTE 5. PROPERTY AND EQUIPMENT A summary of BIAP's investment in property and equipment as of June 30, 2000 and 1999, is set forth hereunder. I Estimated Useful Lives 2000 1999 Office equipment 3-7 years $ 42,662 $ 41,433 Furniture and fixtures 7 years 13,661 13,661 Leasehold improvements 7 years 5,206 5,206 61,529 60,300 Less accumulated depreciation 56,817 50,495 $ 4,712 $ 9,805 NOTE 6. OPERATING LEASES BIAP entered into a new facility rental agreement on November 1, 1998 The lease is for two (2) years for $950 per month with three (3) one-yeaz options to renew for an additional yeaz. The fair mazket value rent was estimated at $],300 per month, therefore $350 per month is recognized as a non-cash contnbution. BIAP rented its previous facility under a lease that expired in April 1998, and subsequently continued on a month to month basis. Rental expense for the years ended June 30, 2000 and 1999, was $16,550 and $16,952, respectively BIG ISLAND A.I D.S. PROJECT Iotes to Financial Statements. Continued Years ended June 30.2000 and 1999 NOTE 7. FUNCTIONAL CLASSIFICATION OF EXPENSES The costs of providing the vazious programs and supporting services have been summazized on a functional basis m the statement of functional expenses Accordingly, certain costs have been allocated among the programs and supporting services benefited NOTE 8. RECLASSIFICATION'S Certain reclassifications have been made to the 1999 financial statements to conform to the 2000 presentation 9a~ BIG ISLAND A I D S PROJECT Schedule 1 Schedule of Grant Awards and Expenditures State of Hawaii. Department of Hea3th Year Ended June 30. 2000 Health Care Services Federal State Prevention Prevention Care Grant Number 99-050 YO-113 YO-109 Grant Award $ 171,408 $ 114,272 $ 376,522 Less amounts Expenditures charged against the charged against grant award during the fiscal year Total other programs Grant Grant Grant Expenses and funds Expenditures Expendtures Expenditures Personnel expenses Salaries $ 243,825 $ 35,273 3 52,403 $ 35,132 121,017 Payroll taxes 26,212 3,617 5,882 4,277 12,438 Fringe benefits 22,015 - 4,268 3,055 14,892 292,052 38,890 62,553 42,464 148,145 Other expenses Client services 82,378 63,744 8,227 2,444 7,963 Rent 16,550 4,200 2,168 1,340 8,842 Office supplies and expenses 11,140 989 3,830 2,820 3,501 Fundraising expenses 9,349 9,349 - - - Travel and training 9,009 8 3,802 2,314 2,885 Consulting 8 contract services 6,944 - 4,991 - 1,953 Depreciation 6,321 6,321 - - - Telephone 5,597 - 1,196 910 3,491 Professional fees 5,451 - - 2,500 2,951 , Repairs and maintenance 4,489 - 739 609 3,141 Insurance 3,659 - - 1,014 2,645 Utilities 3,139 - 296 521 2,322 Educational materiels 1,528 56 S50 200 422 Purchase equipment 124 124 - - - Miscellaneous and other 2,565 2,565 - - - Total expenses $ 460,295 $ 126,246 $ 88,652 $ 57,136 $ 188,261 Carryover grant award from prior years $ 138,636 $ - $ - Carry-torward to next fiscal year $ 49,986 $ 57,136 $ 188,261 ag OMB No 1545-0017 Form 990 Return of Organization Exempt From Income Tax 1999 Under sectlon 501(c) of the Internal Revenue Code (except black lung benefit trust or privets foundation) or sectlon 4947(a)(1) nonexempt charitable trust rhle Form is oapanmxx a sr haa.uy Open to PuDllc MnnN Ravsrua serviu Note Ths orpenaafxtn may have fo use scopy o/ lhrs rofum fo sebsly stets roporttrlp roquxsmenfs Inepeetlon A For the 1999ulsnderyear,ORfaxyearperiodbepinnlnp JULY 1 ,7899, andandlnp JUNE 30 2000 B Check It ptaesa C Neme of orpanlratlon D Employer Idantlneatlon number ? cn.ns.a.ae~.. e..lw gIG ISLAND AIDS PROJECT 99-0270925 Initial return leb.l rr ? pint a Number and ebeet (or PO Iwxif melt Is not tlallveretl to street atltlress) Room/suite E Telephone number ? Final return 2093 KINOOLE STREET (808) 981-2428 ? Amentletl retain 9p.clec Clty or town, state or county, antl ZIP+1 (requue0 also for I^s~=- H I LO H I 9 6 7 2 0 F Check 1/ examptlon appbtatlon state reporbnp) nens Is pending G Type of orpanaatlon Exempt under sectlon 50f (c) ( 3 ) t (insen number) OR ? section 4947(axt) nortexrttpt chanlabb trust Note Secson 501(c)(3) exempt orQanlzabons and 4947(e)(1) nonexempt cherrtabb trusts MUST attach a compbfed Sehedub A (Form 990) H(a) b this a group rMUm flied br altlllabsi ? Yaa ®No I NaltMr box In H Is chacked'Yes; enter lour-0Ipit prcup exemp5on number (GEN) ? (b) tl'Yes,' enter the number of aRllates ror which this return Is filed ? J Aecountlnp methotl ? Cash ©Accruel (c) Is thle a separate retain filed by en orpanlzetlon covered by a group rulirp7 ? Yes ®No ? Other (speGry7 ? K Check here ? ? If the orpenl:aNon'e 9rots receipts era normally riot more than S35 000 The orpanlratlon neetl not file a return with the IRS but I/ tt recelvatl Form 9a0 Package In the mall, It ehoultl file-e rotum without finanual tlata Some states nsquln ¦ complete rMum Note Form 986EZ maybe used by orpenaetuns wRh gross rscepfs bss then 5100, 000 erd total assets bss Man 5250,000 et end o! year Revenue, Expenses, and Changes In Net Assets or Fund Balances (See Specific Instructions on page 15 ) 1 Contrlbuttons, gifts, grants, and similar amounts received a Direct public support 1a 56, 271 b Indirect public support 1b 9 , c Governmentcontrlbutions (grants) 1c 425, 0 4 d Total (add Imes 1 a through 1c) (attach schedule of contributors) (cash $ 981, 635 noncash $ 9, 200 )SEE STATEMENT 1 1d 985 835 2 Program service revenue Including government fees and contracts (from Part VII, Ilne 93) 2 3 Membership dues and assessments 3 4 Interest on savings and temporary cash Investments 4 2 2 g q 5 Dividends and Interest from securltles 5 6a Gross rents 6a b Less rental expenses 6b c Net rental Income or (loss) (subtract Ilne 6b from Ilne 6a) 6c 7 Other Investment Income (describe ? ) 7 ~ 8a Gross amount from sales of assets other IN Securities (a) other z than Inventory Ba b Less cost or other basis and sales expenses Bb c Gain or (loss) (attach schedule) Bc d Net gain or (loss) (combine Ilne 8c, columns (A) and (B)) 8d 9 Special events and actlvlhes (attach schedule) ~ " a Gross revenue (not Including $ of ' contributions reported on Ilne 1a) 9a 31, 603 b less direct expenses other than fundraising expenses 9b 9 3 9 9 '"ti e Net income or (loss) from special events (subtract Ilne 9b from line 9a) SEE STMT 2 9c 22 259 10a Gross sales of Inventory, less returns and allowances 10a b Less cost of goods sold 10b c Gross profd or (loss) from sales of Inventory (Mach schedub) (subtract Ilne 10b from Ilne 10a) 10c 11 Other revenue (from Pert VII, Ilne 103) 11 12 Total revenue add Imes td, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11 12 510 333 13 Program services (from IIne44, column (B)) 13 392 390 14 Management and general (from Ilne 44, column (C)) 14 108 606 g 15 Fundraising (from hne 44, column (D)) 15 w 16 Payments to affiliates (attach schedule) 16 17 Total ax enses add Imes 16 and 44, column A 17 4 50 99 6 b 18 Excess or (deficit) for the year (subtract Ilne 17 from line 12) 18 59 387 19 Net assets or fund balances at beginning of year (horn Ilne 73, column (A)) 19 123 241 20 Other changes In net assets or fund balances (attach explanation) 20 ~ 21 Net assets or fund balances at end of ear combine lines 18, 19, and 20 21 182 628 For Paperwork Rsduetlon Act Notke, see page 1 of the separate Imtrtmtbne. Isn Form 990 (tees) STF FED1a2~F 1 AG vin aixl (7090) Peps 2 StatementoT Nlorpsnizsponemuslcomplatecolumn(A)Columns(a),(C),en0(D)erarsqulreetaeectlon501(c)(a)erq(a)apenlzetione Functional Ex @n4@S entl eechon Ia47(e)(1) mrioampt chanlebls taste but oplbnel Ia omen (See Specl7b IneWCibne on pope 7a ) Do not rnGude amounts reported on Ime (p Taei (9) Program (C) Mten~pamant 66, 86, 96, tOb, or f6 of Part 1 sernua end psnerei (D) Fundraising Grants and allocations (attach schedule) (cash i rroncash i ) 22 Speraic asastance to individuals (attach schedule)S'FM~ 3 23 7 5 7 9 9 7 5 7 9 9 < Beriefils pad to or fa members (attach schedule) 24 Compensation of officers, directors, etc 25 90 500 90 00 Other salaries and wages 26 203 325 169 958 3 867 Pension plan contributions 27 Other employee benefits 26 22 015 16 713 5 302 Payroll taxes 29 26 212 18 975 7 237 Professional fundraising fees 30 Accounting fees 31 5 951 9 678 773 Legal fees 32 Supplies 33 11 19 0 10 109 1 03 6 Telephone 34 5 597 4 664 913 Postage and shipping 35 Occupancy 36 19 689 14 878 9 811 Equipment rental and maintenance 37 9 989 3 952 1 037 Printing and publications 38 1 526 1 462 66 Travel 39 9 009 8 999 515 Conferences, conventions, and meetings 40 Interest 41 Depreciation, depletion, etc (attach schedule) 42 6 321 9 7 90 1 581 Other expenses (itemize) a STATEMENT 9 430 19 871 6 903 10 968 43b ~ 43c 43d 43e Trial luncdoiul expeiian (add kw 22 tlragh 13) Organiufrons can cdumna B• a then taab ro Ihrot fJ • 15 44 4 5 0 9 9 6 3 9 2 3 9 0 10 8 6 0 6 ortfng of Joint Costs. -Did you report in column (B) (Program services) any Joint costs from a combined rational campaign and fundraising solicitations ? ? Yes ®No ;,'enter (q the aggregate amount of these Joint costs $ ; (n) the amount allocated to Program semces S , e amount aiocaled to Management and general E ,and (Iv) the amount allocated to Fundraising $ Statement of Program Service Accomplishments (See Specific Instructions on page 22 ) t is the organization's primary exempt purpose? ? E TAT M NT Program Servlee ianralxxismusidescnbalheirexemptpurposeachevementsmaclearandwnasemanrierStalethenumberofchentsserved,publicabons (Rea+beio~r5~ikx3) ' I, etc Discuss achievements that are not measurable (Section 501(c)(3) and (4) organlzahons and 4947(0)(1) nonexempt chantable trusts end r~ eiae , w also enter the amount of grants and albcalions to others) '~'p,s,7~„~"",u;,. ~ CRRE SERVICES - CASE MANAGEMENT AND VOLUNTEER SUPPORT FOR PEOPLE WITH HIV/AIDS. 70 CLIENTS SERVED IN FY00. (Grants and allocations $ ) 191, 538 1j PREVENTION SERVICES - EDUCATION PROGRAMS REGARDING HIV AIDS FOR CLIENTS, STAFF, AND THE COMMUNITY. 238 INDIVIDUALS SERVED IN FY00. , (Grants and allocations $ ) 150 802 r (Grants and allocations $ III ) i (Grants and allocations $ ) )ther pr ram services (attach schedule) (Grants and allocations S ) i oral of Program Service Expenses (should equal line 44, column (8). Program services) ? 39 2 , 39 0 I Form 990 (taDB) , atJF Z .7 Forth 990 (1999) Ppa 3 - Balance Sheets (See Specific Instructions on page 22 ) Note Whero requred, attached scfxrdubs end amounts wAhn lie descnptpn (A) (B) column should be /or erxlol--year amounts ony Beginning of year End of year 45 Cash-non-interest-bearing 64,713 45 96 599 46 Savings and temporary cash investments 46 55, 095 47a Accounts receivable 47a b Less allowance for doubtful accounts 47b 47c 46a Pledges receivable 48a 2 250 b Less allowance for doubtful accounts 48b 2 250 48c 2 250 49 Grants receivable 50, 479 49 29 605 50 Receivables from officers, directors, trustees, and key employees (attach schedule) 50 51a Other notes and loans receivable (attach schedule) 51a m b Less allowance for doubtful accounts 51b 51c a 52 Inventories for sale or use 52 53 Prepaid expenses and deferred charges 1 40 9 53 1 89 3 54 Investments -securities (attach schedule) 54 55a Investments -land, buildings, and equipment basis 55a b Less accumulated depreciation (attach schedule) 55b 55c 56 Investments -other (attach schedule) 56 57a Land, buildings, and equpment basis 57a 61 529 b Less accumulated depreciation (attach schedule) SEE STATEMENT 6 57b 56 817 9 805 57c 9 712 58 Other assets(describe? DEPOSITS ) 950 58 950 59 Total assets add lines 45 throw h 58 must a ual line 74 129 606 59 191 054 60 Accounts payable and accrued expenses 6 3 65 60 8 q 26 61 Grants payable 61 62 Deferred revenue 62 d 63 Loans from officers, directors, trustees, and key employees (attach ' - schedule) 63 64a Tax-exempt bond liabilities (attach schedule) 64a b Mortgages and other notes payable (attach schedule) 64b 65 Other liabilities (describe ? ) 65 66 Total liabilities add Imes 60 throw h 65 6 365 66 8 426 Organizations that follow SFAS 117, check here ? ~X and complete lines 67 through 69 and lines 73 and 74 , 67 Unrestricted 120 051 67 180, 376 m 68 Temporanlyrestncted 3 190 68 2 250 aB 69 Permanently restricted 69 c Organizations that do not follow SFAS 117, check here ? ~ and - i? complete lines 70 through 74 - `0 70 Capital stock, trust principal, or current funds 70 ~ 71 Paid-in or capital surplus, or land, building, and equipment fund 71 m 72 Retained earnings, endowment, accumulated income, or other funds 72 73 Total net assets or fund balances (add lines 67 through 69 OR lines Z 701hrough 72, column (A) must equal Ime 19 and column (8) must equal line 2l) 123 241 73 182 628 74 Total Ilabllitles and net assets /fund balances add Itnes 66 and 73 12 9 60 6 74 191 0 54 Form 990 is available for public inspection and, for some people, serves as the primary or sole source of informaton about a particular organization How the public perceives an organization in such cases may be determined by the information presented on its return Therefore, please make sure the return is complete and accurate and fully describes, in Parl III, the organization's programs and ' accomplishments 57F FED1933F 7 .3 m 660 (1666) Pepa 4 Reconeillatlon of Revenue per Audited B Reconciliation of Expenses per Audited Financial Statements with Revenue per Financial Statements with Expenses per Return (See Specific Instruct+ons, page 24) Return Total revenue, gains, and other support a Total expenses and losses per per audited financial statements ? a 519 682 audited financial statements ? a 9 60, 2 95 Amounts inGuded on line a but not b Amounts Included on line a but not on Ilne 12, Form 990 on Itne 17, Form 990 1) Net unrealized gains (1) Donated services on Investments 5 and use of facilities i 2) Donated services (2) Prior year adtustments - and use of facilities S reported on Ilne 20, 3) Recoveries of prior Form 990 ; year grants S Losses reported on S) Other (specify) line 20, Form 990 f SPECIAL EVENTS (4) Other (specify) DIRECT EXP. t 9,349 SPECIAL EVENTS Addamaunlsonltnes(1)through(4)? b 9 399 DIRECT EXP. ; 9,349 Add amounts on Imes (f) through (4)? b 9 39 9 Line a minus Ilne b ? c 510 333 c Llne a minus Ilne b ? c 9 50 94 6 Amounts Included on line 12, d Amounts Included on line 17, Form 990 but not on line a. Form 990 but not on Ilne a: I) Investment expenses (1) Investment expenses not Included on Ilne not inGuded on Ilne 6b, Form 990 i 6b, Form 990 S Other (specify) (2) Other (specify) i i ; y ~ Add amounts on Imes (1) and (2) ? d Add amounts on Imes (t) and (2) ? d Total revenue per line 12, Form 990 a Total expenses per line 17, Form 990 (linecplusllned) ? e 510,333 Ilnec luslined ? e 450 946 5 List of Officers, Directors, Trustees, and Key Employees (List each one even ii not compensated, see Specific Instructions on page 24 ) (N Neme entl etltlresa (e) nae an0 everape hours per (C) Compensaaon (D) ConViiMrors io (E) G~enee week Oewle0 to position (lf not paid, smp~oyee e.nara pw a aaount and other enter-0-) arnntl mmprueean allowances E _STATEMENT B I Did any Dlfxar, daaGor, trustee, or key isnpbyce nacave aggregate compensation of more than 5100,000 from your organlratlon and all related aganvatrons, dwhich more than 510,000 was pronded by therelated organizatlons7 ? ? Yee ®No IF'Yes' attach schedule -see Specific Instructions on page 25 r Form 990 (rtree) _D7a7]FI Fonn DDD (1000) Ppe 5 .T Other Information (See Spectfrc Instructlons on page 25) Yes No 76 Dd the organzation engage m erry admy not prevausy reported to the IRS It'Yes; attach a detailed descnptan of each achnty 76 X 77 Were any changes made m the organizing or govemrng documents but not reported to the IRS 77 X If "Yes," attach a conformed copy of the changes - 78a Did the organization have unrelated business gross income of E1,000 or more dunng the year covered by this retum~ 78a X b If "Yes 'has rt filed a tax return on Forth 990-T for this year? N /A 7gb 79 Was there a Ipuidation, dissolution, termination, or substantial wntradion dunng the year? If "Yes,' attach a statement 79 X 80a Is the organization related (other than by association with a statewide or nationwide organzahon) through common - _ membership, governing bodies, trustees, officers, etc , to any other exempt or nonexempt organization? BOa X~ b If "Yes," enter the name of the organization ? and check whether it is ? exempt OR ~ nonexempt 81a Enter the amount of polrtrcal expenditures, dared or indirect, as described rn the instructions for Ime 81 81a NONE b Did the organization file Form 1120-POL for this years 81b X 82a Did the organization receive donated services or the use of materials, egwpment, or faalitres at no charge or at substantially less than fair rental value? 82a X b If "Yes," you may indicate the value of these items here Do not include this amount as revenue in Part I or as an expense in Part II (See instructions for reporting in _ ` Part III) 82b NOT VALUED d 83a Drd the organization comply with the public inspection requirements for returns and exemption appliptrons~ 63a X b Did the organzation comply with the disclosure requirements relating to quid pro quo contnbutions7 83b X 84a Did the organization solicit any contributions or gifts that were not tax deductrble7 84a X b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax dedudible~ N /1~ 84b 85 501(c)(4), (5), or (6) organrraGons a Were substantrally all dues nondeductible bymembers? N /A BSa b Drd the organization make only in-house lobbying expenditures of $2,000 or less N!A 85b If "Yes' was answered to either 85a or 85b, do not complete 85c through BSh below unless the organization received a waiver for proxy tax owed for the prior year _ c Dues, assessments, and similar amounts from members 85e N /A d Section 182(e) lobbying and political expenditures 85d N/A e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85a N/A fTaxable amount of lobbying and polrtrcal expenditures (line 85d less 85e) 85f 0 g Does the orgamzahon elect to pay the section 6033(e) tax on the amount in 85f'> N/A 85 h Ii sectwn 6033(e)(1KA) dues notices were sent, does the organvatxm agree to add the amount m BSi fo ds reasonable estimate of dues albcable to nondeductible lobbying and political expenditures for the following tax year? N/A SSh 86 501(c)(7) orgs Enter a Initiation fees and capital contributions included on line 12 86a N/A b Gross receipts, included on line 12, for public use of club faalities 86b N /A 87 501(c)(12) orgs Enter a Gross income from members or shareholders 67a N/A b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them) 87b N /A 68 At any time during the year, did the organization own a 50°h or greater interest in a taxable mrporatron or partnership, or an entity disregarded as separate from the organization under Regulations sections 301 7791-2 and 301 7701-3~ If "Yes," complete Part IX 88 X 89a 501(c)(3) organrzefrons Enter Amount of tax imposed on the organization dunng the year under section 4911 ? NONE ,section 4912 ? NONE , section 4955 ? NONE b 501(c)(3) and 501(c)(4) orgs Did the orgamzahon engage in any section 4958 excess benefit transaction dunng the year or drd it become aware of an excess benefit transaction from a prior years If "Yes,' attach a statement explaining each transaction 89b X c Enter Amount of tax imposed on the organization managers or disqualified persons dunng the year under sections 4912, 4955, and 4958. ? NONE d Enter Amount of tax rn 89c, above, reimbursed by the organrzatron ? N /A 90a List the states with which a copy of this return is filed ? NONE b Number of employees employed in the pay period that includes March 12, 1999 (See lost) 90b 12 91 The booksaremcereof? JOANNE BLINN, BUSINESS MANAGER Telephone no ?_(808) 981-2428 Locatedat? 2093 KINOOLE STREET, HILO, HI Zlp + 4?96720 92 Sectan 4947(a)(1) nonexempt char#eb/e trusts filing Form 990 in lieu of Form 1041- Check here ? and enter the amount otiax-exempt interest received or accrued dunng the tax year ? ~ 92 ~ N /A sTF FE~IDDIFS n ~ FOB g~ n 99a (1999) Pape ti Analysts of Income-Producing Activities (See Specific Instructwns on page 29 ) tter gross amounts unless otherwise Unrelated business Incanle Exeludad M aactlon std 513 or 57q (E) iicated (A) (B) (C) (p) Related or Business code Amount 6cclusion code Amount exempt Junction 3 Program service revenue income a b c d e f Medtcare/Medicaid payments g Fees and contracts from government agenaes l Membership dues and assessments i Interest on savings and temporary cash Investments 19 2 2 9 4 i Dividends and interest from securities ' Net rental Inwme or (loss) from real estate a debt-financed property b not debt-financed property { Net rental income ar (loss) from personal property I Other Investment income I Gain a (loss) horn sales of assets other than Inventory Net income or (loss) from special events O1 22 259 ' Gross profit or (loss) from sales of inventory Other revenue a b c d I e Subtotal (add columns (B), (D), and (E)) 29 9 98 Total (add Ime 104, columns (B), (D), and (E)) ? 2 9 , 9 98 e: Lfne 105 plus dne 1d, Part 1, should equal fhe amount on dne 12, Part I I Relationship of Activities to the Accomplishment of Exempt Purposes (See Specific Instructions on page 30 ) ne No. Explain how each actNny far which income ie reported m cdumn (E) of Pert VII contributed importanty to the accomplishment of the ? organization's exempt purposes (other than by provdmg lands for such purposes) ]/A 'I Infonnauon Regarding Taxable Subsidiaries and Disregarded Entities (See Specific Instructions on page 30.) (Al (BI (cl lot (EI , Name, address, and EIN of corporation, Percentage of Nature of activities Total income Endot-year partnership, or disregarded entdy ownership interest assets N A Under penalaaa or pequry, I declaro Thal I have examined Ihla reWrn, inGutllrp accompaiylnp echatlulee and statements and to the best o/ my knowlsdpe Ise end belle!, it la true, correct, and complete Declarebon or prapsrsr (oUer than otricsr) la based on all inlormason or which preparer lies any kriaagsdpe ~ (Impo en~anlJna coon , on pa 14 ) ~,.k~~7 ~,aorti.w I ~~~~r~ f'H/!1//' ~ • SrP~~ 1`~P~i~ruaz~ Slpnature oalcar slT- Type or pnnt name antl Clue Date Check I/ Praparorb SSN a PTIN Prsparer'e self- arer's agneturo employee?® 563-65-9684 Firmenama(ar LEX J. ITH CPA EIN ? Only yourslfaelf<mployed)' 2439 FERDINAND AVE. HONOLULU HI zlP+q ? 96822 and address "I 1=orm 990 (1999) D1923F 6 SCHEDULER Organization Exempt Under Section 501(c)(3) ontaNe,sts-oa, (Form 990) (Except Prlvsb Foundstlon) and Section 501(s), 501(f), S01(k), 501(n), or Seetlon Ia47(s)(1) Nonexempt Charkable Trust D.p.M,.nt a/er Tnpury Supplementary Infonnstlon-(See separate Instructions) 1 999 F,pmel wy.nu. s«wu ? MUST he completed by the above orpanizatlons and atfaehsd to their Form 990 or 990~Z Name of the oryenRetlon Employer ldentlfleetlon number BIG ISLAND AIDS PROJECT 99-0270925 Park, Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See page 1 of the Instructions Ltst each one If there are none, enter'None (a) Name antl etltlrese of each employee paitl more (D) TOe antl averepe boon (tl) ~o111Oni 1e IH E~yfenu than S50 000 (c) CompensNion wnpwye. e.n.nr ple4 a aaounl and OtMr per week tlavotatl to position a.on.a eanpan.tllm allowance6 NONE Total number of other employees paid over 550,000 ? NONE Compensation of the Five Highest Paid Independent Contractors for Professional Services (See page 1 of the Instructions Llst each one (whether Individuals or firms) If there are none, enter `None') (e) Nams antl address of each intlapendeM contactor pe~tl mon than SSO 000 (b) Type of seance io) Campenaetan NONE Total number of others recelvtng over 550,000 for professional services ? NONE For Paperwork Reduction AQ Hotica, see page 1 of the Instruetlons for Form 990 and Form 990~EZ Schedule A (Form 890) 1899 IaR S1F FE01aleF 1 fdule A (FOrrn 990) 1a99 vage 2 Statements About Activities Yes No Dunng the year, has the organzation attempted to influence national, state, or local legislabon, including any attempt to inlluence publro oplnan on a bglslatrve molter or relerendum9 1 X If 'Yes; enter the lIXal e~snses pad or Incurred in connection with the bbbying ectrvitbs ? f N /A Organizallons that made an election under section 501(h) by filing Fonn 5766 must complete Part VI•A Other organlzalrons checking 'Yes ; must complete Pan VI•B AND attach a slalament gWing a detailed description of the lobbying actrvAies During the year, has the organization, either dvecty or indirectly, engaged in eny of the followng acts with any of its trustees, directors, oRcers, creators, key employees, or members of thee tamales, or vnlh any taxable organization with whroh eny such person a aHdrated as an officer, director, trustee, malority owner, or pnnapal benefroiary i Sak, exchange, or leasing of property) 2a X r Lending of money or other extensxm of credrt~ 2b • Furnishing of goods, sernces, or facililies~ 2c X 1 Payment of compensatxm (or payment or reimbursement o! expenses rf more than f 1,000)7 FORM 9 S O , PART V Zd X r Transler of any pan of its income or easels) 2e X If the answer to eny question is "Yes,' attach a detailed statement explaining the transactions Does the organaahon make grants for schdarships, fellowships, student bans, etc 7 3 X r Do you have a section 403(b) annuity plan for your employees? 4a ~ Attach a slalament to arrplain how lha organ¢ation determines Ihel rntlirtduals ar organ¢ations recemng grams or loans from h in furthxence of Rs charitable programs qualdy to recnve payments (See page 2 of the Instructions ) r Reason for Non-Private Foundation Status (See pages 2 through 4 of the Instructions ) organo:atron is not a private foundation because rt is (Please check only ONE applroabk box ) A church, convention of churches, or association of churches Section 170(b)(1)(A)(i) A schod Section 170(b)(1)(A)(IQ (Also complete Pan V, page 4 ) A hospital or a cooperative hospital service organization Seclxin 170(b)(1)(A)(In) A Federal, stale, or local government or governmental unit Sectwn 170(b)(1)(A)(v) A metlbal research organzalon operated In conjunction wAh a hospnel Section 170(b)(1)(A)(III) Enter the hosplGl's name, city, and state? An organaatwn operated Tor the benefit of a college or university owned or operated by a govemmenlal unA Section 170(b)(1)(A)(rv) (Also complete the Support Schedule in Part IV-A ) a ®An organo:allon that normally receives a substantial pan of its suppon tram a governmental and or Irom the generel publro Section 170(b)(1)(A)(v) (Also complete the Support Schedule in Part IV-A ) b ~ A community trust Section 170(b)(1)(A)(w) (Also complete the Support Schedule In Pan IV-A ) An organization that normally receives (1) more than 33'hX of its suppon from contributions, membership fees, and gross receipts from actrvAies related to rts charllable, etc ,functions - sub)ect to cenaln exceptions, and (2) no more than 33'bY. of rts suppon Iram gross investment income and unrelated business taxable Income (less section 511 tax) from businesses acgwred by the oryanrulron after June 30, 1975 See seetian 509(a)(2) (Also complete the Support Schedule in Pan IV•A ) An organuation that is not controlled by any disqualified persons (other than toundalron managers) end supports organu:atlons described in (1) lines 5 through 12 above, or (2) section 501(c)(4), (5), or (6), if they meal lha lest or section 509(a)(2) (Sea section 509(a)(3) ) Provide the following information about the supported organizalrons (See page 4 of the inslrvdions ) (a) Name(s) of supponed organization(s) (b) Line number tram above An organization organized and operated to tat for public safety Section 509(a)(4) (See page 4 of the ina(ruclrons) ! Setieduk A{Form 990) 1999 reo+essF x 2 li Sctrdule A (Form bad) 1 aaa Psga 3 Support Schedule (Complete only If you checked a box on Ilne 10, 11, or 12) Use cash method of accounting. Note: You ma use the worksheet In the mstructrons for converting from the accrual to the cash method of accounting Calendar you (or flsul year beginning In) ? (a) 1998 (b) 1997 (c) 1996 (d) 1995 (s) Trial 15 Grits, grenb, and contnbulwns received (DO nd include unusualgranb Sesllne28) 397 751 981 168 390 035 309 798 1 528 752 16 Membership fees recaved 17 Gross recsrpb from admissions, merchandise sold or servwes perlormed, or furnishing of facildiea in any activity that ie not a business unrelated to the opan¢atwn'a charttable, etc, purpose 11 726 7 639 4 955 2 583 26 903 18 Gross inconrofrom interest,divdends, amounts received tram payments on eeeurilins loans (sedion 512(a)(5)), ants, royattks, and unrelated business bxable income (bse sedion 511 taxes) Iron busmesees acquned by the drganlzahon after June 30, 1975 19 Net income from unrelated business activities not included In Ilne 18 20 Tax revenue leveed Iw the organization's benefit end etther paid to tt a expended on ds behalf 21 The value of servwes or facllitres furnished to the orgenWlron by a governmental unit wdhoul charge Do nest include the vllue d servwes or facddres generally furnished to lho publx; wdhoul charge 22 Other income Attach a schedule Do nd include gam or (kss)fram saledeapdal assets 1 559 626 2 637 1 130 5 952 23 Tdaldllnesl5lhrough22 911 036 989 933 347 627 313 511 1 561 607 z4 Line 23 minus line l7 399 310 981 794 392 672 310 928 1 539 709 25 Enterl°Adhne23 9 110 9 894 3 476 3 135 ; 26 Organizations dsacrlbed on Imes 10 or 11 a Enter 2% d amount in column (e), fine 24 ? 2W 3 0 6 9 4 b Attach a loaf (whwh is nd open to publw inspection) showing the name d and amount contributed by each person (dher than a governmental unN or publwly supponetl organu:alion) whose ldai gilts for 19951hrough 1998 exceeded the amount ~ a shorn rn line 26a Enter the sum of all these excess amounts ? 26b c Trial support for section 509(a)(1) test Enter line 24, column (e) ? 26c 1 53 9 7 04 d Atltl Amounts from column (e) for lines 18 19 2z 5, 952 zsb ? zse 5 952 e Publw support (fine 26c minus line 26d lda~ ? 26e 1 52 B 7 52 f Publk support peruntags (line 26e (numerator) divided by Tine 26e (denominator)) ? 26f 9 9 , 61 y, 27 OrganWtlone described on line 12 a Fu amounts included in hoes 15, 16, end 17 that were reaivetl from e'drsqualRied person; adxh a Iht to show the named, and trial amounts received in each year from, wch'drsqualdied person' Enter the sum d such amounts for each year NOT APPLICABLE (1998) (1997) (1996) (1995) b For any amount included in Ilne 17 that was received from a nondaqualdaxl person, attach a fist to show the named, and amount receved for each year, that was more than the larger d (1) the amount on line 25 for the year or (2) 55,000 (Include in the list organ¢atxMS descnbed In lines 5 through 11, as well as eldlvlduals) After computing the ddference bdween the amount received and the larger amount dascnbed m (1) or (2), enter the sum d thesedtttemnces (the excess amounts) for each year (1998) (1997) (1996) (1995) e Add Amounts from column (e) for lines 15 16 17 20 21 ? 27c d Add Line 27a trial and line 27b trial ? 27d e Publw cuppon (line 27c trial minus line 27d trial) ? 27a f Trial suppon for sedbn 509(a)(2) lest Enter artwunt on line 23, edumn (e) ? 27f g Public support percentage (line 27e (numerator) divided by Ilne 27f (dsnominstor)) ? 27g % h Investment Income peruntage (Iina 18, column (a) (numuator) divided by Iina 27t (denominator)) ? 27h % 28 Unusual Granb• For an oryanization desuibed in Iina 10, 11, or 121hat received any unusual grants dump 1995 through 1998, attach a let (whwh n nd open to pubik mspedxn) for each yev stwwnrp the name d the aodnbulor, the dale and amoud d the grant, and a brkf deacrptxxr d the nature d the grant Oo nd include these granb m fine 15 (See page 4 d the mgrudxme ) 3~ SeMdule A (Form 990) 1999 aTF FED1aSSF l ledule A (FORr1990)1999 Pape 4 Private School Questionnaire (See page 4 of the Instructions ) (To be completed ONLY by schools that checked the box on line 6 in Part IV) NOT APPLICABLE Ya No Does the organu:elion have a racialy nondiscriminatory policy tavaA students by statement in ss charter, bylaws, other governing instrument, or m a resdulion of its governing body? 29 Does ilia arganasUm Include a statement of sa racially nondrscnmrnatory policy (award students m 69 rls brochures, catalogues, and dher wmten communications with the public dealing with 61udeM admissions, programs, end aehdarships7 3p Has the organ¢alron publx:ized ss racally nontliscnminalory pdiq through newspaper or broadcast media dunng the period of solx:aalion for students, or dunng the regiatralion period rl n has no solicitation program, in a way that makes the policy known to all parts of the gsrlenl community d serves? 31 If'Ves,' please descnbe, d `No; please explain (I(you need more space, attach a separele slalement ) Does the aganizatwn maintain the ldlowing r Records erdreaung the racel composdxm d the student body faculty, and admmistrebve stall? 32a r Records dacumentinp that schdarshipa and other financial assralance are awarded on a reaelly nondrscnminatory basis? 32b . Copes of ell catalogues, brochures, announcements, and dher written communx;alions to the public dealing with student admissions, programs, and schdarshrps? 32c l Capes of all material used by the organ¢elion or on its behaH to solicX contributions? 32d If you answarad'No to any of the above, please explain (If you need more spxe, attach a separele slalement) Does the orgentratron disuimmate d)' rxe in any way vnth respect to Students' rphls or prmbges? 33a Admissions polces? 33b Employrtent d faculty or admmrslratrve slef(~ 33c Sehdarships or other financial msislance? 33d Educatbnal polxaes7 33e Use of fxh9es7 33f Alhblic pragrams~ 33g ' Other adrxurr~cular admtiesa 33h If you answered'Yes" to arty d the above, please explain (If you need more space, attach a separele slalement) it Does the organization receive any financial ax1 or assistance from a governmental agency? 34a i Has the organlzatbn's rpht to such ak1 ever been revoked or swperxied7 34b ; I( you atnwered "Yes' to eHher 34e or b, please e>~tam using an altxhed statement , Does the organlzatron cerldy that a has compled with the applx:abb requ9emenls d secfwm 4 Ot through 4 OS d lieu Proc 7550, 1975-2 C B 587, coverirg radal nontlfscrknlnffi1on71f'NO,' attach an a~Wnetbn 35 r 3g Schedule A (Form 990) 1999 11955E ~ Schedule A (form 990) 1999 p~ 5 - Lobbying Expenditures by Electing Public Charities (See page 6 of the tnstructlons ) (To be completed ONLY by an eligible organization that filed Form 5768) NOT APPLICABLE Check here ? a ? it the organ¢stion belongs to an sfrihNed group Check here ? b ~ if you checked "a" 8t)OVe and'limded contror provisions apply Limits on Lobbying Expenditures AlfilieteC group To be aomgeyd to41s ror ALL sieceng (The term "expenddures' means emounb paid or incurted) orgenlratbns 36 Tdsl kibbying expendnurs to mnuence public opmron (grassroots bbbysg) J6 37 Tdal lobbying expendflura to influenu a bgielaliw body (direct lobbying) 37 39 Tdd lobbpng expenditures (add has 36 and 37) 39 39 Other exempt purpose expenditures 39 40 Tdal exempt purproe expenddurs (add Ilnes 38 and 39) 40 47 Labbyxig nontaxabb amount Enter the amount from the IoUowug tabb - If the amount on line 40 Is - The lobbying nontaxable amount Is - Nd over 5500,000 20°~ d the amount on hne 40 Over 5500,000 but nd over f1,000,000 f100,000 plus 15°h d the excess over 5500,000 Over 51,000,000 but nd over f1,500,000 5775,000 plus 70°/a d the excess over 51,000,000 41 Over 57,500,000 but not over E17,000,000 5225,000 plus 5% d the excess war 51,500,000 Over 517,000,000 51,000,000 42 Grassrods nontaxable amount (enter 25% d Ixie 41) 42 43 Subtract line 42 from line 36 Enter -4 d line 42 is more than line 36 43 44 Subtract line 41 from line 38 Enter -0- rf line 41 is more than line 38 44 Caution MMere is an amount on adfror dns 43 or dM 44, you must db Form 4720 4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below See the instructions for lines 45 through 50 on page 7 of the instructions ) Lobbying Expsndltures During 4-Year Averaging Period Calsndaryaar(or (a) (b) (c) (d) (e) focal year Nsglnning ln)? 1999 7998 1997 7996 Tdal 45 Lobbying nontaxable amount 46 Ldrbying ceiling amount (150% of line 45(e)) 47 Tdal lobbying expenddurs 46 Grassrods nontaxabb amount 49 Groscrods ceiling amount (150% d line 48(e)) 50 Grassrods Id>bying e~eridrtures Lobbying Activity by Nonelecting Public Chanties (For reporting only by organtzattons that did not complete Part VI-A) (See page 8 of the tnstrucbons ) Dunng the year, tlid the organwtbn attempt to influence national, stale or local legislation, including any adempt to influence Yes No Amount public opinion on a bgiclalwe maftar or referendum, through the use d a Volunteers b Paid stall or management (Include compensation in expenses reported on lines c through h) X c Alecto edvenrsements Z{ d Mailings to members, bgislators, or the public a Publications, or published or broadcast slatemenls f Grano to dher orgenizabans for lobbying purposes X g Diiect coined with legislators, their staffs, government officials, or a legislatrve body h Rallis, demonstrations, seminars, conventans, speechs, bcturea, or any dher means X I Tdal Icbbying expenddurs (add line a through h) NONE II "Yes" to any d the above, also altxh a slalement grvirg a delsibd dscription d the lobbying aC1lvMis 3 ~ Schedule A (Form 980) 7999 cic cFMeeY e ieoule A (Form aeo)laaa Pape s r Infortnatlon Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organlzatlona (See page 8 of the Instructions ) Did the reporting organlzelron directly or Indirectly engage m any d the followlnp with any other organlzebon described in secbon 501(c) d the Code (dher Man sedan 501(c)(3) orgen¢albns) or in section 527, relalinp to polUipl organizalions7 a Transfers from the reporting organ¢alwn to a nonchanleble exempt aganizetxxi d Yss No (I) Cesh 5~a(l) X (Iq Other assets a(Ii) X b Other trarneclrons (q Sales or exchanges d assets to a nonchardable exempt organ¢ation b(I) X (II) Purchases d assets Irom a nonchardable exempt organhetion b(ul X (id) Rental d (aGl0.iea, equgmenl, or dher assets ~tg) X (Iv) Reimbursement arrangements b(Iv) X (v) Loans or loan guarantees b(v) X (vf) Perlormance d service? a membership a tundrnamg soNcdalrons DIv9 X c Sharing d lacilllbs, equipment, meilirq lists, dher assets, a paid empbyees c X d If the answer to any d the abrne n'ym,' complete the follaving schedule Column (b) should ahvays show the fair meiket value d the goods, dher assets, or services gnen by the repoAxp orgenizalron It the oryanizsllon recervad bss than fair markM value m any frefroadron m shanrg arrangement, show in adumn (d) the value d the goods, dher assets, or sernces recened N /A Isl (b) Ic) (el ne no Amount Invdvatl Nama or nonchanleDle sump! orpanaallon Deac*Iptbn of Iranefere, iranaactlona and ehanrq amanpamenU Is the arganizehon daecUy or mdirecUy affiliated with, or related ta, one or more lax-exempt organixaGona described m section 501(c) d the Cade (other than section 5171 (c)(3)) or in seclron 5277 ~ ~ yes ®No If'Yes,' complete Ilia fdlDwhig schedule N /A hl (bl (ol Name of organization Type of orpaniza6on Deeuiphon d rNationahip Schedule A (Porto 1190) 1999 D1aeeF 8 ~ r) BIG ISLAND AIDS PROJECT 99-0270925 Form 990 Schedule of Contributors Statement 1 Direct Ind+rect Government Date Public Public Contributions Name and Address Received Support Support (Grants) Total State of Hawau Department of Health 3627 Kilauea Ave , Rm 306 Honolulu, HI 96816 Various 245,397 245,397 Federal Grants Passed-Through State of Hawan -DOH HIVISTD Prevention Vanous 88,652 88,652 AIDS Community Care Team 233 Keawe St ,Suite 226 Honolulu, HI 96813 Ryan White Vanous 74,381 74,381 Maw AIDS Foundation P O Box 849 Wailuku, HI 96793 HOPWA Vanous 8,066 8,066 County of Hawau 25 Aupuni Si ,Room 118 Hilo, HI 96720 Various 7,640 7,640 Mr Peter A Paanakker 1003 Wallace Ridge Beverly H+IIs, CA 90210 3/28/00 25,000 25,000 EI¢abeth Taylor AIDS Foundation Various 15,000 15,000 Black Caucus Various 2,500 2,500 Others Various 13,771 4,500 928 19,199 Total to Form 990, Part I, line 1a - d 56,271 4,500 425,064 485,835 Form 990 Schedule of Special Events and Activities Statement 2 Gross Contr+but+on Gross Direct Net Description Receipts Included Revenue Expenses Income BIAP Bowl 4,969 4,969 1,613 3,356 WorldAIDSDay 4,128 4,128 959 3,169 Paradise Ride 22,506 22,506 6,777 15,729 Total to Form 990, Part I, tine 9a - c 31,603 31,603 9,349 22,254 i r~- BIG ISLAND AIDS PROJECT 99-0270925 Form 990 Schedule of Speafic Assistance to Individuals Statement 3 Description Total Food 21,866 Renf/Utilities/Phone 14, 382 Medical 12,697 Transportation 8, 243 Dental 3, 907 Program Actrvihes 2,924 Acupuncture/Herbs 2,170 Massage 2,145 Utilit~es/Phone 1, 520 Client Incentives 1,112 Short Term Rent 1,031 Counseling 433 Miscellaneous and Others 3,369 Total to Form 990, Part II, line 23 75,799 Form 990 Schedule of Other Expenses Statement 4 (A) (B) (C) (D) Program Management Description Total Services and General Fundraising Consulting and Contract Services 6,944 6,149 795 Insurance 3,659 2,849 810 Client Services 6,579 6,579 Purchase Egwpment 124 124 Miscellaneous 2,565 (95) 2,660 Total to Form 990, Part II, line 43a 19,871 8,903 10,968 Form 990 Statement of Organization's Primary Exempt Purpose Statement 5 Explanation To prevent the spread of HIV infection and AIDS, to maximize the quality of life far those affected by HIV infection, to raise public awareness and understanding of HIV and AIDS related issues, and to advocate for progressive policies and effective services related to HIV and AIDS ~Z BIG ISLAND AIDS PROJECT 99-0270925 Form 990 Schedule of Land, Bwldings, and Eqwpment Statement 6 Date Placed Cost Accumulated Net Book Asset Description in Service Basis Depreaatron Value Office Eqwpment Varous 42,662 38,006 4,656 Furniture and Fixtures Various 13,661 13,605 S6 Leasehold Improvements Various 5,206 5,206 Total to Form 990, Part IV, line 57a - b 61,529 56,817 4,712 Form 990 Schedule of Depreaation Statement 7 Estimated Basis for Current Year Method Useful Life Depreaation Depreciatan Office Eqwpment SLMM 7 - 5 42,662 6,273 Fumiture and Fixtures SLMM 7 13,661 48 Leasehold Improvements SLMM 7 5,206 Total to Form 990, Part II, line 42 61,529 6,321 BIG ISLAND AIDS PROJECT 99-0270925 Form 990 List of Officers, Directors, Trustees and Key Employees Statement 8 Title and Contnbubon Expense Acct Time Devoted to Employee and Other Name and Address to Position Compensation Benefit Plan Allowances Chuck Lopez President NONE NONE NONE 460 Kilauea Ave ,Suite 101 Part-Time Hilo, HI 96720 Donna Date Vice-President NONE NONE NONE 1151 Heauka Place Part-Time Hilo, HI 96720 Phil Siple Treasurer NONE NONE NONE 13-3472 Pomaikai Street Part-Time Pahoa, HI 96776 Steve Hesselton Secretary NONE NONE NONE 12-7114 Kalaunu Street Part-Time Pahoa, HI 96778 Vvginia Schuster Director NONE NONE NONE PO Box 275 Part-Time Honomu, HI 96728 Newton Chu Director NONE NONE NONE I 100 Pauahi St , Sude 206 Part-Time Hilo, HI 96720 • Sara Millman, PhD Director NONE NONE NONE ~ PO Box 10543 Part-Time Hilo, HI 96721 Georgia Merrill Director NONE NONE NONE 2405 Kalarnanaote, PH2 Part-T~me Hib, HI 96720 Gad Makuakane-Lundin Director NONE NONE NONE ~ 486 Todd Ave Part-Time Hilo, HI 96720 Craig Lyman Director NONE NONE NONE 12-7114 Kalaunu Street Part-Time Pahoa, Hl 96778 Betty Harns Director NONE NONE NONE P O Box 362 Part-Time Kea'au, HI 96749 Jenny Shimabukuro Director NONE NONE NONE • 1804 Kaiao Street Part-Time Hilo, HI 96720 Mary Hyslop Executive 40,500 NONE NONE HCR1 Box 5329 Director Keaau, HI 96749 Full-Time ,cl(, P 0 BOX Z3b0 ROUM 512% •V: F.. U. LOS ANGELCS, CA 900S375oV • Employer Identification Humber: 99-02i'0921i Date: AUG. 9, 1990 Case Humber: • 950205D35 BIG •ISLAIJO AIDS PROJECT Contact Person: %5-5766 KUliKINI HWY NU 101 CARUL hIUCIIIZUKl KAILUA-KONG, H[ 96740 Loniact Telephone Nunbor: (213) 894-4763 Accounting Porlod Ending: Decenbcr 31 Foundation Stntrrs Clnssrfication: Sco Attached Advance Ruling Period Begins: January, 11, 1989 Advance Ruling Period Ends: Dec. 31, 1993 rlddrndum Applies: No Dear llppl rcant: Based on infornatron supplied, and a::sumirrg your operations will be as stated in your application for recognition of oxomption, cio havo determined you are erenpt from Federal Income tar. under section 501fa) of tiro Internal Revenue Code as an organization described in section S01(c)(3). because yon arc a newly created or•ganr~alion, wo are not now making e o final daterninatlon of your foundation status under sectiari 509 (a) of the CodC. Flowever, nn have determined that you can reasonably bn expected to he a public- ly supported organliation described in sections S09(a)(1) and 170(b)(1)(h)(vI). Accordingly, you will be treated as a F,ubli<:ly supporieci organlcation, and not as a private foundatron, during an advance rulrng Irer•rod. This advance rulrng perrod begins anJ cads on ihr. dates shown above. tlrthrn 90 clays after thr. end of your advance ruliny perrod, you musk submit to rrs information needed to determine whethrr you have net thn requirr. vents of the applicable support test during t)re advance ruling period. If you establish Lhnt you have been n publicly sup)~orLed orgicnrs:,lion~ you will bo classified as a soctiorr 509 (a) (1> or 509(a) (2) organiiairen as long as you corr- Linuo to rnret Lhe requirenents of Lhe applicable srrlrl~ort Lrsl. If you du not neat the public support requirements during the advance rulrng period, you bill be elassiFied as a private foundatron for future pnriods. Also, if you arc " clas::iflecl as a privair• foundatron, you will be treated as a private foundatron from Lhe date of your Inception for purpo;;ee: of sections ;r07(d) and 4940. Grantors and contributors may rely on the determination that you are not a private foundation until 90 days after the end of your advance ruling period. ]f you submit the rr:quircd rnformatron within the: 90 clays, grantors and contr•r- butors may continue to rely un ihr, advance: determination until the Service ~f5 l ettnr• 1045<tG> Y 4 CORD ~ DATE EMMR7D/YYI TucER ~ 808 543-0400 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION HAWAII INSURANCE CONSULTANTS ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE Slx Waterfront Plaza 3rd Floor HOLDER THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED 6Y THE POLICIES BELOW 500 Ala Moarla Blvd COMPANIES AFFORDING COVERAGE Honolulu, HI 96813 COMPANY A Burlington Ini Co/ESLIB RED I COMPANY Blg Island AIDS Protect B ~ Attn: JoAnne Blinn coMP.NY R t 2043 Klnoole Street D I! ~ HIIO HI 96720 COMPANY D 35s ~'Ikt`t~ s , THIS IS TO CERTIFY THAT THE POLICIEB OF WSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERN)D INDICATED, NOTWRHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANV CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAW, THE WSURANCF AFFORDED BY THE POLICIES DESCRIBED NEREW IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES LIMfT6 SHOWN MAV HAVE BEEN REDUCED BV PAID CLAIMS POLICY EPPlCTIVE POLICY E%PIRATM)N TYPE OF IN4LMIANCF POLKV NUMBHI DATE (MMIDDNYI OATS IMMA)D/1'Y) LIMRi OENFIIAL llAe1LRY 801606411694 7/Ol/OO I 7IOlr'Ol GENEM.L AGGREGATE 1 IOOOOOO X COMMERCIAL OENEML LIABILITY P110DUCT5 - COMPgP A00 t I1 [ IIDED CLAIMS MADE O OCCUR 'This insu%~ contral^t Is IB$U u hr r an insu'er hick IE rai PERSONAL i ADV INJURY 1 tOOODOO OWNER'S 6 CONTRACTOR'S MIOT' Ilconsod ty the State of kaYt ii end is nC s: jF-'+~ .1 i~~ EACH OCCURRENCE t 1000000 re9JlatiO;l Or 6XBIinRat10T1. it 411 insuRii foun ITI$^v{V^,r:n FIRE DAMAGE IArn erg Rnl 1 100000 Ct°.l:tL~i URder this CO .t''BCt 8.re 1 Ot COV9rJ'J 17~ a^^- 1f ~l:i.,2f.~`V MED ExP IAm erw Pwsnl I .ti 1. ,~.a . 1000 AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT 1 ANY AUTO NAWAfI INSUPr~NC~ COhSJ' ANTS, Lam. ALL OWNED AUTOS I (Surplus LIaD 8rokor License ~ 07344) BODILY INJURY 1 SCXEDULED AUTOS .S•X Waterfro-t PI:ZQ, Thlid FlO r fPe. P.rpnl MIRED AUTOS 500 A!e sPC; na Co:EfeYZrd, Ho lulu, lia~vail 17 _ I BODILY INJURY 1 NON-0WNED AUTOS IP•r emeenrl (PROPERTY DAMAGE 1 OVA 7RAOE LIAEILRY i I AUTO ONLY EA ACCIDENT t pNY AVFO I I OTHER THAN AVTO ONLY R '""'i'~ c EACH ACCIDENT 1 406REOATE 1 E%CEii WeRrrY I EACH OCCUK~IICE t UMBRELLA FORM I AOOIIEOATE 1 I OTHER THAN UMBRELLA FORM I WC STATU- OTH- VlOR%EIK COMPENEATNIN ANO I I qPR EMPLOYFRi' LIAERRY EL EACN ACCIDENT 1 THE PROPWETON INCL ' I EL DISEA[~ -PODGY LIMIT 1 'AATNERSIE%ECUTIVE DFFICERS ARE E%CL EL DISEASE - EA EMPLOYEE I t OTHFR IPTION OF OPERATN1NilLOCAT10NiNMN:LEEKP[CIAL ITEMi ~ertfiiestA Holder a named si Addrtionil Iniurid, but only to the extent set forth In the gsnsrsl (lability Polley proWSione CNOULD AMY OF TNF AEOVE D[iCR16E0 POLM:p{ i! CANCELLJD itlOM TH[ County Of Hawall ExPIRATION OAT[ TNEIIEOF, TN[ IiiY1NO COMPANY WILL !NO[AVOR TO MAIL Dept Of Finance 3O OAYt WMTTEN NOTN:E TO THE ClRtIFlt ATE NGLDER NAM® TO THE LIFT, 25 AUpUnI Street A'i t 8 eUT fpni l I~UMM1LC4Ufi$n~IAM1~ LIITI IMroiE No OELN1ATgN OR DABN.RY HIID, Hawalt 96720 of Axr %iND uroN rNE COMPANY- ITi AOENTL OR r1EPRinrrtATIVEi AUT RIE[D T~IV[ `fib Flline~ Fee: f2S 00 DOMESTIC NO,H~ROfiT rarnfto0 wPY, N dnind; f7P plus Tat r '-wpe ~ ~ ,I,{c< , ~~Z . > 9 JC.OnoredrCReek X750 , _ STATE Of HAWAII ~ / ~ i / ~ OEdlCfat trl[ HT OF COMMERCE ANO CONSUMER AFFAIRty Business Rpiserrtion DMSIOn 7010 RChaWS Sheet Mailing Address. P 080: a0. HOrglulu, Hawan %870 ARTICLES OF INCORPORATION R II~~I I (Section 4156-34, Hawaii Revised Statutes) p I.s ~ S u _ 3 I copyRofBtlie orlplul neorafsd is Nut tllfica treet J ~ ~ ~ ~ ~ ~ ~ t 1 ePr. ~.g y STATE OF HAWAllmer Affairs OIRECTOIt OF ~ ~p t)DNSUMER AFFAIRS ~By; ~ ~ yJv C M aalONq D Da _ -rEfJR+1Q~2`1 ~7 ~Q 9 The undarsgned, desvinq to form a nonprofit corporatior. under the taws of :he State of Hawan, artily as lollows• I The name of the corporatwn shall t>e BIG ISLAND A.I. D. S. PROJECT 9 The address of the corporation's initial office ~s 75-5766 Kuakini Hwy. #101 Kailua-Kona, Hawaii 467k0 - III The ~,riod of its duration is perpetual IV Sec:on ! The ;urpcse(s) to: xh~eh the corpo•e!:on .s orgy^:zr! (a) To raise funds in order to provide edtcational, counseling, and financial assistance to persons with A.I.D,S. and other related conditions, In addition, to provide educational services to the general public. (b) The transaction of any or all lawful actiwtles for which nonprofit corporatons may be incorporated under Chapter 4158, Hawau Revised Statutes Section 2 And in lurtherance of said purposes, the corporation shall have all powers, tights, privileges and immurntles, and shall be subject to all of the Itabtltbes conferred or ~mpossd by law upon corps attons of this nature, antl shall be subject and have all the txnefits of all general laws with resp~e7ct to corporations ! a13gt3-0a 6r1 v Th3 num'Jer of dlrsCtors constituting th0 mihal Board of DRfKtors is 3 (Three) The f0110rnng are the nz;nca znd rosldenco strco; addresses of the initlzl officers and directors. fdt•;ns znd OfFics P.esldonce Street Address Richard Koeb RR 2 Box 4500 President Pahoa, Hawa#i 96778 Stuart Herren P.O. Box 98 Vice-P.esidert Hawi, Hawaii 96719 Richard Franey 75-5766 Kuakini Hwy. x'101 Secretary- Treasurer Kailua-Kona, Hawaii 95740 VI [ J The cwporeaon has members [ K ) The corporation has no members VII The corporation 15 nonprofit In nature, and shall not zuthonza or issuo shares of stock No dlvldands shall be paid and no paR of the Income tx profit of the corporation shall ba dlstnbuted w Its members, directors, w offk:ers, e><cept for services ac[uelly rendered to the cV po:anon, and a xcept u~an ugwda5:,n of in prvyei/ m Cdse o' corporate d~ssokJ:lOn We comfy under the p9nalCea of Section 4158.158, Hawed Fievlsed Statutes, that wo have read the above slatemonts and that trio same aze true and coroct Witness our hands this 19 h day o1 _ December . 19~~ Richard Koob. Stuart hrarren. frypNPn ems of loco orator) (rrpNPnnl NtYM of uicorporuw) ' `(Sgnuu of 6xo rata) o~orpor Richard Franey, ll~s+~tf~ • T 2 ' l.e = ^ CERTIFICATION BY THE SECRETARY OF BIG ISLAND A.I.D.S. PROJECT I HEREBY CERTIFY that I am the duly elected, qualified and acting Secretary of the above-named non-profit corporation and that the attached amended and restated Sy-Laws were duly ^~1 adopted by said corporation and are currently effective. Date: / ~/9[~ -tom Arthur No t-Hnpki Secretary `t' 1 - BY-LAWS OF BIG ISLAND A.I.D.S. PROJECT ARTICLE I PURPOSES AND NON-PROFIT CHARACTER SECTION 1.1. Purposes. The purpose of the corporation _ shall be as specifically set forth in Article IV of the Articles of Incorporation. SECTION 1.2. Non-Profit Character. The corporation shall be a non-profit corporation, and any net income or earnings which may be derived from its operations,•in pursuance of the purposes of the corporation, shall not be distributed to any • director or officer of the corporation but shall be used to promote the purposes of the corporation. ARTICLE II PRINCIPAL OFFICE SECTION 2.1. Principal Office. The principal office of the corporation shall be maintained at such place within the State of Hawaii, and the corporation may have other offices within or without the State of Hawaii, as the Board of Directors shall determine. SECTION 2.2. Place of Ieetings. All meetings of the Board of Directors shall be held at the principal office of the corporation, unless some other place is stated in the call. Any meeting, regular or special, of the Board of Directors may be -2- held by conference telephone or similar communication equipment, so long as all directors participating in the meeting can communicate with one another, and all such directors shall be deemed to be present in person at the meeting. ARTICLE III BOARD OF DIRECTORS SECTION 3.1. Election. There shall be a Board of Directors of the corporation, to consist of not less than five (5), nor more than fifteen (15) persons, of which up to two (2) persons may be representatives of the Client Caucus. The number of the directors for the ensuing year may be fixed by the directors at each annual meeting, within the foregoing limitations. The membership of the Board shall be staggered, therefore, approximately one-half of the number of directors so designated shall be elected by the directors at the annual meeting. Each director shall serve for a term of two (2) years, until his/her successor is elected and qualified at the annual meeting two (2) years later. The Board of Directors may, in its discretion, provide for the election of directors by mail immediately prior to the annual meeting rather than at the meeting itself. SECTION 3.2. Annual Meetin4. The annual meeting of the directors of the corporation shall be held at such time and on such day within ninety (90) days following the close of each fiscal year as the Board of Directors shall designate, or, if the -GS - ~ 5/ _ ._.~.r~ Board of Directors shall not have designated such day by the end of the second month following the close of the fiscal year, the annual meeting for that year shall be held at 5:30 p.m. on the third Wednesday in the third month following the close of the fiscal year. SECTION 3.3. Regular Meetings. The Board of Directors may establish regular meetings to be held in such places and at such times as it may from time to time by vote determine, and no further notice thereof shall be required. SECTION 3.4. ~ecial Meetings. Special meetings of the Board of Directors may be called at any time by the President of the corporation or by any five (5) directors. SECTION 3.5. Notice of Meetings. Except as otherwise expressly provided, notice of any meeting of the Board of Directors sha?~ be given to each director (other than the person or persons calling the meeting and other than the person giving notice of the meeting) by the Secretary or by the person or one of the persons calling the meeting, by advising the director of the meeting by word of mouth, by telephone or by facsimile at least twenty-four (24) hours before the meeting or by mailing written notice to him/her at his/her residence address as shown on the records of the corporation at least three (3) days prior to the date of the meeting. Any director may, prior to, at the meeting, or subsequent thereto, waive notice of any meeting in writing, signed by him. - - -d - - - ~ - _ - - ~ Sa f ~ ' I 'SECTION 3.6. Notice Unnecessary. The presence at any ' meeting of any director shall be the equivalent of a waiver of the requirement of the giving of notice of said meeting to such director, unless the director attends only for the express purpose of objecting to the transaction of any business because the meeting was not lawfully called or convened. SECTION 3.7. uorum. A majority of the total number of directors meeting in person or by means of a conference telephone call in which all of the board can simultaneously hear each other shall constitute a quorum to transact business, and, in order to be valid, any act or business must receive the approval of a majority of such quorum. SECTION 3.8. Adjournment. In the absence of a quorum at a meeting duly called, the President or a majority of the directors present may adjourn the meeting from time ti~'time without further notice, and may convene or reconvene the meeting when a quorum shall be present. SECTION 3.9. Action by Consent. Any action by the Board of Directors may be taken without a meeting if a written consent thereto is signed by all the directors and filed with the records of the meetings of the Hoard of Directors. Such consent shall be treated as a vote of the Board of Directors for all purposes. SECTION 3.10. Permanent Vacancies. If any permanent vacancy shall occur in the Board of Directors through death, zesignation, removal, or other cause, the remaining directors, by -aJ - ~ ~3 the affirmative vote of a majority of all remaining members of the Board, may elect a successor director to hold office for the"' unexpired portion of the term of the director whose place shall be vacant. If the vacancy is of a Client Caucus Representative to the 'Board, the Client Caucus may nominate a successor director, and by affirmative vote of a majority of all remaining members of the Board, the remaining members of the Board may elect a successor director to hold office for the unexpired portion of the term of the director whose place shall be vacant. SECTION 3.11. Temporary Vacancies, Substitute Directors. if any temporary vacancy shall occur in the Board of Directors through the absence of any director from the State of Hawaii or the sickness or disability of any director, the remaining directors, whether constituting a majority or a minority of th_ ~rl}ole Board, or Client Caucus if the director was a Client Caucus Representative to the Board, may by the affirmative vote of a majority of such remaining directors appoint some person as a substitute director, who shall be a director during such absence, sickness, or disability and until such director shall return to duty or the office of such director shall become permanently vacant. SECTION 3.12. Proxies. Voting by proxy shall not be permitted at any meeting of the Board of Directors or of any committees, boards, or bodies created by the Soard. SECTION 3.13. Powers. The Board of Directors shall mahage the property and business of the corporation and shall -8- have.and may exercise all of the powers of the corporation except such as are reserved to or may be conferred from time to time by law or by the Articles of Incorporation and any amendments thereto qr by the By-Laws upon the individual directors of the corporation. SECTION 3.14. Committees. The Board of Directors may create and appoint such general or special committees of any kind as the business of the corporation may require and define the authority and duties of such committees; except that such committees shall not have the power to fill vacancies in the Board of Directors, or any such other powers as may be reserved to the Board of Directors by statute or otherwise. ,SECTION 3.15. Gifts and Contributions. The Soard of Directors may accept on behalf of the corporation any contribution, gift, bequest, or devise for the general purposes or for any special purpose of the corporation. SECTION 3.16. Procedure. The Board of Directors shall fix its own rules of procedure which shall not be inconsistent with these By-Laws. ARTICLE IV OFFICERS AND MANAGEMENT SECTION 4.1. Appointment, Term, Removal. The officers of the corporation shall be a President, one or more Vice Presidents, an Executive Director, a Secretary, a Treasurer, and in addition thereto, in the discretion of the Board of Directors, S~ one or more Assistant Secretaries, one or more Assistant Treasurers, and such other officers, with such duties, as the Board of Directors shall from time to time determine. The officers shall be elected annually by the Board of Directors at the first meeting thereof after the annual or special meeting at which the Board is elected and shall hold office at the pleasure of the Board until the next annual meeting and thereafter until their respective successors shall be duly elected and qualified. Any person may hold more than one office provided that there be at least two (2) persons as officers of the corporation. All Officers shall be Directors of the corporation with the exception of the Executive Director who shall not 'sit on the Board as a Director. The Board of Directors may, in its discretion, from time to time limit or enlarge the duties and powers of any officer appointed by it. SECTION 4.2. President. The President shall preside at all meetings and shall insure that the will of the Board of Directors is faithfully executed. This individual shall call`all meetings and appoint all committees, subject to the approval of the Board of Directors. This person shall also serve as an ex- officio member of all standing committees and committees with no voting powers. The President shall also appoint, after consultation with the Board of Directors, an independent auditor to verify financial records prior to the annual meeting. SECTION 4.3. Vice President or Vice Presidents. The Vice President or Vice Presidents shall, in such order as the ~E- - - - • _ ~ SG Board of Directors shall determine, perform all of the duties and exercise all of the powers of the President provided by these By-Laws or otherwise, during the absence or disability of the President or whenever the office of President shall be vacant, and shall perform all other duties assigned to him/her or them by the Board of Directors oz the President. The Board of Directors may designate one of the Vice Presidents as Executive Vice President and the Vice President so designated shall be first in order to perform the duties and exercise the powez of the President in the absence of that officer. SECTION 4.4. Secretary. The Secretary shall attend all meetings of the Soard of Directors and shall record the . proceedings thereof in the minute book or books of the corporation. The Secretary shall give notice, Ian conformity with these By-Laws, of meetings of the Board of Directors. In the absence of the President and the Vice President, or Vice Presidents if more than one, the Secretary shall have the power to call such meetings and shall preside thereat until a President • pro tempore shall be chosen. The Secretary shall perform all other duties incident to his/her office or which may be assigned to him/her by the Board of Directors or the President. SECTION 4.5. Treasurer. The Treasurer shall have custody of all of the funds, notes, bonds, and other evidences of property of the corporation. The Treasurer shall deposit oz cause to be deposited in the name of the corporation all monies or other valuable effects in such banks, trust companies, oz ~57 other depositories as shall from time to time be designated by the Board of Directors. The Treasurer shall make such disbursements as the regular course of the business of the corporation may require or the Board of Directors may order. He/she shall perform all other duties incident to his/her office of t~rhich may be assigned to him/her by the President of the Board - of Directors. SECTION 4.6. Assistant Secretary and Assistant Treasurer. The Assistant Secretary or Assistant Secretaries and Assistant Treasurer or Assistant Treasurers, if elected, shall, in such order as the Board of Directors may determine, perform all of the duties and exercise all of the powers of the Secretary and Treasurer, respectively, during the absence or disability of, and in the event of a vacancy in the office of the Secretary or Treasurer, respectively, and shall perform all of the duties assigned to him/her or them by the President, the Secretary in the case of Assistant Secretaries, the Treasurer in the case of Assistant Treasurers, or the Board of Directors. SECTION 4.7. Executive Director. The Executive Director shall be the chief executive officer of the corporation. He/she shall be selected by and report to the Board of Directors. Subject to the directions and control of the Board of Directors, the Executive Director shall: (a) be in personal charge of the daily operations of the principal office of the corporation; -Ye- ~:.~s (b) have the general management, supervision, and control of all of the property, business, and affairs of the corporation, and exercise such other powers as the Board may from time to time confer upon him/her; and (c) have the power to retain such persons or firms ns ~ he/she deems necessary to render professional services for the corporation. (d) carry out all policies established by the Board of Directors and advise on the formation of these policies. (e) develop and submit to the Board of Directors for approval a plan of organization for the conduct of the corporation. (f) prepare an annual budget showing the expected revenue and expenditures as required by the Board of Directors or its finance or executive committees. (g) supervise business affairs to ensure that funds are collected and expended to the best possible advantage. (h) present to the Soard of Directors, or its authorized committee, periodic reports reflecting the fundraising and financial activities of the corporation. -k3- (i) attend all meetings of the Board and serve on committees thereof. (j) prepare a plan for the achievement of the corporation's specific objectives and periodically • review and evaluate that plan. (k) perform other duties that may be necessary or in the best interest of the corporation. The Executive Director shall at all times keep the Board of Directors fully advised as to all of the corporation's business. SECTION 4.8. Absence of Officers. In the absence or disability of the President and Vice President, or Vice Presidents if more than one, the duties of the President shall be performed by such persons as may be designated for such purpose by the Board of Directors. In the absence or disability of the ' Secretary and of the Assistant Secretary, or Assistant Secretaries if more than one, or of the Treasurer and the Assistant Treasurer, or Assistant Treasurers if more than one, the duties of the Secretary or of the Treasurer, as the case may be, shall be performed by such person or persons as may be designated for such purpose by the Board of Directors. SECTION 4.9. Salaries. The salaries and compensation, if any, of officers, agents, and employees shall be determined by the Board of Directors. _ -}2- ~J ARTICLE V REMOVALS AND VACANCIES The Board of Directors may at any time, for or without cause, remove from office or discharge from employment any Director, officer, subordinate officer, executive director, agent, or employee appointed by it or by any person under authority delegated by it. The Hoard of Directors may elect a successor for any officer whose office becomes vacant for any reason. ARTICLE VI CLIENT CAUCUS SECTION 6.1. Purposes. The purpose of the Client Caucus shall be to facilitate communication between clients and the Board of Directors. The Client Caucus shall assist the Board on matters concerning client services, client needs, and client priorities. The Caucus shall work toward: a. improving the quality of life for clients; b. facilitating communication between the clients, Board, and Staff. c. identifying problem areas within the corporation and to suggest solutions to the Board to improve operations and services; d. making services more known and inviting to all clients; e. sensitizing Staff and Board to clients' needs. ~ (o/ SECTION 6.2. Membership. Any client, and any legal guardian of a minor client, of the corporation residing on_Hawaii island is automatically a member of the Client Caucus. Participation at scheduled Caucus meetings is required if the client wishes to become an active member of the Caucus. The Caucus shall consist of no less than five (5) active members. SECTION 6.3. Officers. Officers of the Caucus shall consist minimally of a Chairperson and a Recording Secretary. Additional officers such as a Vice-Chairperson and a Treasurer may also be elected if the Caucus deems it necessary. The Caucus Chairperson shall not sit on the Board as the Caucus Representative. _ SECTION 6.4~. Caucus Representatives to the Board o£ Directors. Two (2) active Caucus members shall be elected and nominated by the Caucus to serve as full, voting members of the Hoard. To be eligible for consideration, the client must have attended at least three (3) board meetings and have completed the volunteer intake process. SECTION 6.5. Elections. Elections for Caucus Officers and Caucus Representatives to the Board, shall occur during a regularly scheduled Caucus meeting at least one (1) month prior to the Hoard of Directors' annual meeting. SECTION 6.6. Term of Office. The term of office for Caucus Officers shall be one (1) year and the Caucus Representatives to the Board shall be two (2) years, commencing with the annual meeting of the Soard of Directors and ending on - l0 ~ ~ .r the date of the next annual meeting, or annual meeting.. , thereafter. In the event of removal,~resignation, disability or death of a Caucus Officer or Caucus Representative to the Board, a replacement shall be elected at the next scheduled Caucus meeting to serve out the remainder of the term. SECTION 6.7. uorum. A minimum of one (1) officer and (2) active Caucus members shall be present at Caucus meetings in order to conduct Caucus business. A simple majority-of the Caucus members present is required to pass a vote on any issue and elect Caucus Officers and Caucus Representatives to the Board. _ SECTION 6.8. Proxies. Voting by proxy shall not be permitted at any meeting of the Client Caucus or of any „ committees, boards, or bodies created by the Caucus. , SECTION 6.9 MeetinQS. Monthly meetings shall be scheduled by the Caucus Chairperson. The meetings will be open only to Caucus members and invited guests. Special meetings may be called by the request of one (1) officer and two (2) active . Caucus members. Notice of special meetings will be given to all Caucus members seven (7) days prior to the meeting. The Chairperson shall preside at all regular monthly meetings and any special meetings. -7~9- / 2 , . . ARTICLE VII CONTRACTS, CHECKS, DEPOSITS AND FUNDS SECTION 7.1. Contracts. - (a) The Board of Directors may by general or special resolution authorize the President and/or any other officer or officers of the corporation to enter into any contract or to execute and deliver any document, instrument, or writing of any nature in the name of and on behalf of the corporation, and such authority may be general or confined to specific instances. (b) No contract or other transaction between the corporation and any other person, firm, corporation; association or other organization, and no act of the corporation, shall in any way be affected or invalidated by the fact that any of the directors or officers of the corporation are parties to such ' contract, transaction or act or are pecuniarily or otherwise interested in the same or are directors or officers or members of any such other firm, corporation, association or other organization, provided that the interest of such director shall be disclosed or shall have been known to the Board of Directors authorizing or approving the same, or to a majority thereof. Any director of the corporation who is a party to such transaction, contract, or act or who is pecuniarily or otherwise interested in i the same or is a director or officer or member of such other ~ firm, corporation, associations or other organization, may be counted in determining a quorum of any meeting of the Board of Directors which shall authorize or approve any such contract; - ifr- ~Y . transaction or act, and may vote thereon with like force and effect as if he/she weze in no way interested therein. Neither any director nor any officer of the corporation, being so interested in any such contract, transaction or act of the corporation which shall be approved by the Board of Directors of the corporation, nor any such other person, firm, corporation, association or other organization in which such director or officer may be interested or of which such officer or director may be a director, officer or member, shall be liable or accountable to the corporation, or to any stockholder or member thereof, for any loss incurred by the corporation pursuant to or by reason of such contract, transaction or act, or for any gain received by any such other party pursuant thereto or by reason thereof. (c) No contract or other transaction between the corporation and any director of the corporation shall be amended, modified, suspended, terminated, or otherwise altered in any manner whatsoever by the corporation without, in each case, the affirmative vote of not less than a majority of the directors entitled to vote. SECTION 7.2. Checks, etc. All checks, letters of credit, drafts, or orders for the payment of money, notes, or other evidences of indebtedness shall be signed by the Executive Director and/or such other officer or officers of the corporation and in such manner as shall from time to time be determined by general or special resolution of the Board of Directors. In the -3~- absence of such determination by the Board of Directors, such instruments shall be signed by the President. SECTION 7.3. Facsimile Signatures. The Board may from time to time by resolution, provide for the execution of any corporate instrument or document, including, but not limited to checks, letters of credit, drafts, and other orders for the - payment of money, by a mechanical device or machine or by the use of facsimile signatures under such terms and conditions as shall be set forth in any such resolution. SECTION 7.4. Funds. All funds of the corporation shall be deposited from time to time to the credit of the corporation in such banks, trust companies, or other depositories as the Board of Directors may select. ARTICLE VIII INSPECTION OF CORPORATE RECORDS AND HY-LAWS SECTION 8.1. Inspection of Corporate Records. The books of account and the minutes of proceedings of the directors shall be open to inspection upon written demand of any director, at any reasonable time, and fora purpose reasonably related to his/her interests as a director. Demand of inspection other than at a meeting shall be made in writing upon the President, the Secretary, or any other officer designated by the Board of Directors SECTION 8.2. Inspection of By-Laws. The corporation shall keep in its principal office for the transaction of -l®- 4~ business a copy of the By-Laws of the corporation as amended or otherwise altered to date, which shall be open to inspection by the directors at all reasonable times during office hours. ARTICLE IX LIABILITY AND INDEMNIFICATION r- SECTION 9.1. Liability. No director, officer, employee, or agent of the corporation and no heir, executor, or administrator of any such person shall be liable to this corporation for any loss or damage suffered by it on account of any action or omission by him/her as such director, officer, employee, or agent if he/she acted in good faith and in a manner he/she reasonably believed to be in or not opposed to the bast interests of this corporation, unless with respect to an action or suit by or in the right of the corporation to procure a judgment in its favor such person shall have been adjudged to be liable for gross negligence or willful misconduct in the performance of his/her duty to this corporation. SECTION 9.2. Indemnification (a) The corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action, suit, or proceeding, whether civil, criminal, administrative, or investigative (other than an action by or in the right of the corporation) because he/she was a director, officer, employee, or agent of the corporation or any division of the corporation, against expenses -k8- ~4(p7' (including reasonable attorneys' fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by' him/her in connection with such action, suit, or proceeding if he/she acted in good faith and in a manner he/she reasonably believed to be in or not opposed to the best interests of this corporation, and, with respect to any criminal action or ` proceeding, had no reasonable cause to believe his/her conduct was unlawful. The termination of any action, suit, or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which he/she reasonably believed to be in or not opposed to the best interests of this corporation and, with respect to any criminal action or proceeding, had reasonable cause to believe that his/her conduct was unlawful. (b) The corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action, suit by or in the right of the corporation to procure a judgment in its favor because he/she is or was a director, officer, employee, or agent of the corporation or of any division of the corporation, against expenses (including reasonable attorneys' fees) actually and reasonably incurred by him/her in connection with the defense or settlement of such action or suit if he/she acted in good faith and in a manner he/she reasonably believed to be in or not opposed to the best interests of this corporation, except that no -x[i- - indemnification shall be made in respect of any claim, issue, or - matter as to which such person shall have been adjudged to be liable for gross negligence or willful misconduct in the performance of his/her duty to this corporation unless and only to the extent that the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which such court shall deem proper. (c) To the extent that a director, officer, employee, or agent of the corporation or of any division of the corporation has been successful on the merits or otherwise in defense of any action,~suit, or proceeding referred to in paragraphs (a) and (b)' _ of this Section, or in defense of any claim, issue, or matter therein, he/she shall be indemnified against expenses (including reasonable attorneys' fees) actually and reasonably incurred by him/her in connection therewith. {d) Any indemnification under paragraphs (a) and (b) of this Section (unless ordered by a court) shall be made by the corporation only as authorized in the specific case upon a determination that indemnification of the director, officer, employee, or agent is proper in the circumstances because he/she has met the applicable standard of conduct set forth in paragraphs (a) and (b). Such determination may be~made (1) by the Board by a majority vote of a quorum consisting of directors who were not parties to such action, suit, or proceeding, or (2) -~7.- to'7 if such a quorum is not obtainable, by independent legal counsel in a written opinion to the corporation. (e) Expenses incurred in defending a civil or criminal action, suit, or proceeding may be paid by the corporation in advance, of the final disposition of such action, suit, or proceeding as authorized by the Board of Directors in a particular case upon receipt or an undertaking by or on behalf of the director, officer, employee, or agent to repay such anount unless it shall ultimately be determined that he/she is entitled to be indemnified by the corporation as authorized in this ' Article. (f) The indemnification provided by this Article shall not be deemed exclusive of any other rights to which those indemnified may be entitled, shall continue as to a person who has ceased to be.a director, officer, employee, or agent, and shall inure to the benefit of the heirs, executors, administrators, and personal representatives of such person. (g) The corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee, or agent of the corporation or any division of the corporation against any liability asserted against or incurred by him/her in any such capacity or arising out of his/her status as such, whether or not the corporation would have the power to indemnify him/her against such liability under the provisions of this Article. Any such insurance-may be procured from any insurance company designated by the Board. ' -34- - - - - ~ ~7~ _ --<<-..- - - ARTICLE X ACCOUNTING YEAR The accounting year of the corporation shall begin on July 1 and end on June 30 or such other period as may from time to time be established by the Board of Directors. ~ ~ ARTICLE XI AMENDMENT TO BY-LAWS The By-Laws, and every part thereof, may from time to time and at any time, be amended, altered, repealed, and new or additional By-Laces may be adopted, by an affirmative vote of a majority of the Board of Directors. b1~pll.l~v . 7 / BOARD MEMBER CODE OF ETHICS As a board member, you need to be aware that more is expected of those in leadership roles. Review the following statements. Signing this Code of Ethics solidifies your commitment to ethical board service. As a member of the Board of Directors of the Big Island AIDS Protect, I will + Represent the interests of all people served by this organization, and not favor special interests inside or outside of the Big Island AIDS Protect. + Not use my service on this board for my own personal advantage or for the I advantage of my friends, associates, or family. i + Keep confidential information confidential. I + Respect and support the majority decisions of the board. + Approach all board issues with an open mind, prepared to make the best decisions for everyone involved. ; + Do nothing to violate the trust of those who elected or appointed me to the board, or of those we serve. + Focus my efforts on the mission of the Big Island AIDS Protect and not my , personal goals * Never exercise authority as a board member except when acting in a , meetrng with the full board or as i am delegated by the board. + Consider myself a "trustee' of the Big Island AIDS Protect, and do my best to ensure that it is well maintained, financially secure, and always operating in the best interests of those we serve. Board member signature Date II IV~P~'Tlrn~ CC-f~d E ' ~iJ 8 a~9-n.l~ ~trn u ,9-L ~ 7~-