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Home My WebLink AboutCOM 0122.002 2000-2002 HAWAII COUNTY NONPROFIT GRANTS FY (2001-2002) Program Title: Residential and Support Services: Ka Home Pulama, Domiciliary Home THE ARC OF HILO 1099 Waianuenue Avenue Hilo, Hawaii 96720 Comm. Na ~ '2 ~ ' P'Ile No._~c~D Ref. To: ff Ref. Ds 2 0 200 Stephen K Yamashtro " " Mayor A ,~"•-----,-'1~-•. y~ H~YA Takahashi Director ~'.e~:* COUNTY O~ i~1lll~I`I DEPARTMENT OF FINANCE 23 Aupum Street. Room 1 c 8 Hilo, Hawui %720232 (808) %I-8234 • Fu (808) %I-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION: January 26 , 2001 GRANT APPLICATION FOR: Residential b Support Services: Ka Home Pulama Domiciliary Home (PnRa~ 71W) Legal Name of Orgeaizatton: The Arc of Hilo Hilo, Hawaii 96720 Mailitlgp~ddt2se: 1099 Waiannenue Avenue Ailo, Hawaii 96720 Facility/SiteAddresa: 139 Anau Road Hilo, Hawaii 96720 Director/SiteManagc Mike Gleason Executive Director (808) 935-8535 Ext: 11 OrganvshouPreatdtm: W. Horane Farr Board President (808) 935-8535 ContactPaaon(GtautWrita): Mike Gleason Executive Director (808) 935-8535 Ext: 11 Amount of Regnat for County Ftmda: S 35 , 617, 00 Total Aanual Budge of Orgamzatioa: S 2 , 458 ,115.00 Has the applicant applied for atry other foods from the Cotmty of Hawaii thts fiscal yeast ? Yd Sourt:dDeQarhment: ~ No Agency/Program(s): ? Soctal Sernca ? Yotrth Programs ? Elderly Programs Check Categond: ? Culttut and Arty ? Education ©Othe Domiciliary Home BrleBy, deflae the program for which fnndiog L bdna requested: Housing for persons with mental retardation (MR) and/or developmental disabilities (DD) . Thie Department of Health licensed Domiciliary Home provides supported living options for persons with MR and/or DD. Each individual receives basic living skills care, positive behavior support, education and training to prevent inatitutionalizati~ and also allows them to remain in their own community. -1- I. QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: ® He chartered or otherwise authorized to do business in the State for charitable purpoea and exempted from the federal income tax by the Internal Revenue Semcc Have a govenung board whose members serve wtthout compeasanon sad have no conflrct of interest between rhea regular occupation end the umca provrded. ® Have bylaws or pohctes whrch describe the mama in whrch business is conducted, including mmagement, audr4 fiscd pohcres and procedtues, polices oa nepotism, sad polices oa marugemeat of potentral wnflrct nn of interest t,7i1 Have at lent one year's expcnwce wnh the sernce or acnvrry for whrch the sppropnation is sought or can otherwre demonstrate to the satisfaction of the County sufficreat expertise to ettceessfully carry out the service or actively. ® Be licensed and accredited m st:cordance avrth applicable requirements of Federal, State sad County laws. II. GRANT CONDITIONS The applicant agrees to comply with the following terms and conditions prior to receiving a grant award. A. Comply wrth applicable Federal and State laws prohibiting disc*+++++++•++on ageraat any person on the bests of nrce, wlor, nanoaal ongiq rehgioq creed, sex, age, or handicap B. Agra not to use any public tondo for purpoeea of mr ant or perlpiisites. C. Comply with such other requrrementa m the Dvector of Finance may presrn'be to ensure adherence by the nonprofit organuanoa with Federal, State, and County laws, and established standards for fiscal and Program matisgement D. Allow the Director of Finance, the committees of the council and then staffs, and the Legislative Auditor access to records, reporo, file, sad other related documenis in order that the program. maaagemmt, and fiscal practices of the nonprofit organization may be monitored sad evahiated m assure the proper and effective expenditure of public funds. III. RECORDS AND REPORTS A. The applicant shall follow grnerally accepted accounting procedures sad praehces sad shall tiiamtain books, records, documenn sad other evidence which sufficiently end properly account for the expenditure of County fiinds. The boob, rewrds snd documenb shall be subject at ell reasonable times to mspecnoq reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by rhea reprdentativea. B. The County expending agenry, Director of Finaace, or County Council may request periodic written reports on the use of County toads C The nonprofit organisation shall submit a final written report to the Legishwve Auditor within auty (60) days after June 30 of the fiscal year. The report shall include m explanation of the public benefits derived from the awarding of the grmt, a listing of other funding sources and amounts obtained during the groat period, and a complete accouanag of all expenditure supported by County of Hawan grant funds {per Chapter 2, Article 25, Secnon 2-142(d), Hawaa County Code, amwded August, 1999}. -2: IV. QUARTERLY ALLOCATION Under no cucumatmcea shall great fiords be disbursed m a lump sum payment Great fiends will be dubuned to Grantees only through a quarterly allocauoa process. The disbunaneat of gnat funds can be formulated on m equal quarterly apporaonment buffs. V. GRIEVANCE PROCEDURE The apphcmt will adopt sad maintain a gnevmce procedure to assure proper accounting for my coxem and complaints about its program or sernca that may arise from its members, employees, client or from older members of the public. VI. DISCLOSURE OF INFORMATION All informative, data or other matatal provided to the County by virtue of this application shall be subject to the Uniform hiformaaoa Finances Act (UIPA), Chapter 92F, Hawed Revised Sbwtea. All such material m deemed government rxord and shall be open to the public cad may be provided to other public and/or private fiuuimg sources. VII. CONTINZIED ELIGIHII.IT'Y Any apptlemt or reelpkat who withholds or omit my materkl fact or deliberately mkrepresenb such tuts to the County of Hawall shall: (1) Immediately be disqualified from canarderation for Nonprofit Gant finding; OR (2) be m vioLnon of the tams of the Gant Agreement of Cotmry fiords in wbieh case a gnat agreement can be terminated by the County and the recipient or provider may be liable to teimburae all or a portion of my fiords received therein. VIII. ACKNOWLEDGEMENT The Arc of Hilo (Legal Name of Organizaaon) herebyagrewtoadauaistathe Residential 6 Support Services: Ka Home Pulama Domiciliary (Program Title) Home m accordance with the reguLnon, pohcip cad procedures prescribed by the Hawaii County Finance Department Distnbuboa of gnat fiords hmiad m gtwtees which are in eomphance with County reguhmoas, policed and procedures. The Comry raavd the tight w withhold grmt dutnbutioaa u my time the grantee is not in compliance. It is the policy of the County of Hawaii sad for those who do bnineas month the County to provide equal employment opportunities w all person regardleu of race, physical diaabihtid, wlor, mligion, sat, age, or runonl origin u mandated by the Federal Civil Right Acb, u emended, and my other federal or state laws relating to equal employment opponumad. IX. AMENDMENTS TO THE APPLICATION/EVALUATION The apphcmt usury that a will submit to the Human Savicd Nonprofit Gnnb Review Committee (HSNPGRC) for pnor review and approval a wham request and lustificanon for my chaagd, addiaon, or deletion to my pomoa(s) of the gnat apphcaaon or a duly atecuted Gant Agreanent of Canty Funds. The applicant will coopaste and assist m eny effort undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effecaveness, feuibihry, md/ot cost efficiency of my and aH pracacd, policies and procedures or activiad pursuant to this application or anY great ddigaanon or allocmoa taeived as a result of this apphcaaon. -3- X. AUTIiORTTY AND CAPACTTY OF APPLICANT The applicant certtfiea that tt has the authority and capacity to develop and submit th>, apphcanon, and to fully admtnrster the program(s) pursuant to this apphcatton. UNSIGNED PROPOSALS WII.,L NOT BE ACCEPTED! Signature of PreardeadChauperson Dau Stgnattve of Exewtive Dvector/Manager Date r -4= A. OVERVIEW: 1. Describe the Program for which [uadiug is being requested. Funding will provide housing for five individuals with mental retardation and/or developmental disabilities who are medically Sagile and have cha~enging behaviors. The home is a licensed Department of Health, Deveopmental Disabilities Division (DOH-DDD) Domiciliary Horne. The home receives no fimding from the DOH-DDD and all staffing and administration costs come from each tenant's Social Security Insurance. Level of Care payments, which do not cover the total, required staffmg and administration costs of the program. Level of Care payments pay for each tenant's rent, utilities, clothing, food, recreation, leisure activities, transportation and survival needs. 2. What anique or sigaincant service will be provided? The facility provides a natural, community-based home for our tenants and prevents them from being institutionalized. Our tenants have either no family or very little family support and if it weren't for this home they would be hard pressed to find such suitable and'comfortable housing for themselves. Our agency's mission is to improve the quality of life for persons with mental retardation and/or developmental disabilities (MR/DD), which includes their right to live, work and play in the kart restrictive, individually appropriate endvonment, in the comm~mity of their choice, (all of our tenants have lived in East Hawau most of thefr lives). Our specific objectives are to increase mobility (walking or being able to ride the bus, depending on each person's condition); making choices; use of leisure time; self care; communication sk~7ls; social skills; home management; long term supported employment; etc. We also provide positive behavioral support training to those individuals that have challenging behaviors and acting out behaviors, and those that may cause harm to themselves or others in the community. We also coordinate all special needs for our tenants, i.e., doctor and dentist appointments, special diets, and etc., to maintain the optimum heahh of each of our tenants. 3. What specific outcomes are to be achieved? Each tenant has an Individual Service Plan developed by the case manager at the DOH-DDD. We then meet as a team with tenant, case manager, parent/guardian, staff and circle of friends to develop an Individual Habilitation Plan (IIlP) fot each clienUtenant that quantifiably delineates particular domains (training, educational areas to be addressed). A task analysis for each training area is then developed and Veining conducted by our Living Skills Instructors. The outcomes are to promote and enhance each person's ability to live to their fullest capacity, towards total self-sufficiency. 1 4. How will the proposed program empower participants/clieab to become self-suff+cient and facilitate positive social change? Our program empowers our clirnts/tenants toward self-sufficiency by living in a natural home setting, in our community, which allows them to participate in the community as active members rather than in an institutional setting. Each tenant has an 1HP, which they help create, to overcome deficit areas, so they can fully participate in our community. The 1HP's ere prograau that educate and train our folks in areas that they need assistance in and to increase their self-sufficiency, which in turn facilitates positive social change in each tenant and in turn positively impacts our community. We work with them in approximately that enhance their abilities to participate in our community to their fullest potrntiaL Tins includes: positive behavioral training, reading, writing, cooking, shopping, Special Olympics and other leisure activities, just to name a few areas, that increase personal abilities and enhance the quality of each individual's life. B. PROBLEM/NEED: 1. What is the problem/need the proposed program fa designed to meet? Because of the lack of affordable housing, especially for our population, our home must continue to operate. There is a lack of foster and care homes m our community and most of the care and foster homes will not accommodate the tenants with whom we work because of their medical and behavioral problems. Also, foster and care homes do not provide habilitation and educational services for their temnts. We are the only agency supported domiciliary home in East Hawaii and if the home is forced to close, our tenants might face reinstitutionali7ation, which would cost the State and County much more money to provide the same services our tenants enjoy. 2. Who is the target population and what are the specific needs? We sme people with mental retardation and/or developmental disabilities who are referred by the Department of Heahh, Developmental Disabilities Division and meet specific criteria: A level of disability that occurs before the age of 22, which has a severe and chronic effect on achieving individual indeprndrnce. It is recognized that the level of impairment is attn'butablc to mental or physical impairment or a combination if impairments, which can include autism, cerebral palsy, mental retardation and other disabilities that substantially impair the functional ability of the individual in their major life activities. Their needs are individual and include some of these areas: self- care, receptive and expressive language skills, learning, mobility, self- duection, the capacity for independent living, and economic self-sufficiency. Some of our folks have medical needs, since they are medically fragile, blind or exhibiting behavioral difEcuhies. There is also a need for home management skills training, the use of transportation, and making choices, as docunxnted in their IHP. 2 3. What is the geographical area(s) to be served, facility and hours of operation? Because we are one of three domiciliary homes on the Big Island, (the other two are located in Kona and Mountain View, the home in Mountain View is operated by a private family), we take referrals from the entire county. We operate twenty-four hours a day, seven days a week, fifty-two weeks out of the year. Our home is located at 139 Amau Road in the Kaumana section of Hilo. C. COLLABORATION/COORDINATION: 1. What apecsc measures will be taken to collaborate/coordinateroith other community resounes to achieve mazimum program efficiency and cost effectiveness? Our home has been serving our population since 198] and we have a long history of collaboration with the community and community organizations such as: the State of Hawaii, Department of Heahh, Developmental Disabilities Division; Department of Human Services; Depamr~ent of Transportation, in cooperation with the Federal Transit Administration for tbe Transportation of the Elderly and Handicapped; U.S. Department of Housing and Urban Development; East Hawau Special Olympics; the Center for Independent Living; Hawaii County Economic Opportunity Council; State of Hawaii, Department of Adult Sernces; the Social Security Administration; Protection and Advocacy Agency of Hawaii; County Housing; Kona Krafts; Brantley Center; Public Nursing; Department of Heahh, Mental Heahh Division; churches and other community organizations. We also have a working relationship with KTA supem~arket, which donated a Christmas tree this year. Our home received a Certificate of Achievement in Excellence from the U.S. Department of Housing for the high quality of services provided to our residents. The DOH, DD Division, once funded group homes, such as ours, but stopped funding these operations in 1994. Utilizing the above named organizations, with their input, assistance end monitoring, as well as internal monitoring, assists our cost effectiveness. Also we have annual outside CPA audits and audits by the State Hospital and Medical Facilities Administration and the State DOH, DD Division. 2. How will these measures reduce or eliminate any ezistiag daplicatiou of services to your designated target group? Because we are the only agency serving this population, and because of our close communication with the above named organizations, we believe there is no duplication of services. In fact, we need more habilitative housing options in our community to mcet the needs of our ever-growing MR/DD population We are also in constant contact with the other domiciliary homes on the island and provide them the DOH-DDD licensing required 40 hours of Hawaii Viswns for Persons vnth Developmental Disabilities training. 3 D. GOALS AND OBJECTIVES: 1. What are the major goals/benchmarks of the proposed program? The goal of our agency/program is to improve the quality of life for people with mental retardation and/or developmental disab~7ities as mentioned earlier. We adhere to the principk of a clients' sell-determination principle as their right to choose the life style of their own choosing. We work in, at least, twenty varied educational domaias such as: self care, receptive and expressive language, mobility, self direction, capacity of independent living, economic self sufficiency, social skills, making choices, transportation and other areas which will improve each residents quality of life. 2. Whst specific objectives/action steps are planned for each goal? When a tenant is referred to our program end mcets the necessary criteria for placement, an interdisciplinary team (ID Team) is set up which includes the DOH-DDD Case Manager, family/guardian, tenant, agency staff; nurses, physicians and other concerned parties. We assess the tenant's needs, utilizing the State DOH-DDD approved pyramid scales, psychological testing and other assessment tools to determine what educational areas in which the tenant has deficits. The team and tenant then (helps) decide in which areas he/she would like to work then draw-up an III that delineates specific areaslgoals to be worked on. These goals then are broken down to specific accomplishable objectives. Our Liviag Skills Instructor, in the home and in natural community settings, teaches a task analysis for each objective. We track the progress on data sheets, case notes, quarterly reviews and are monitored by the DOH-DDD at least annually. 3. What is the time Gne (start and end dates) for each step? The 1HP, with its goals, objectives and task analysis is put into place within thirty days of admission into the home. The programs are worked on and evaluated, at least, weekly, with quarterly reviews and as each tenant progresses, accomplishes a certain objective, a new objective is put into place with the input of sta$ tenant and the ID Team Depending on the abilities of each tenant, program objectives are met, according to their abilities. Anew IHP is drawn up each year, at a minimum, or more frequently depending on the accomplishments ofeach tenant. In summary, an 1HP is drawn up upon admission, checked weekly, monthly and quarterly, and each year a new plan is implemented depending on the objectives met by the tenant that year 4. What significant client-centered outcomes will the program achieve? Include in your answer bow many participanta/cGentsroill: a.) Attain at least one personal program outcome; or b.) Show measurable progress towards your program goals Our program is tenant centered and is set up to improve the quality of life for each person and to work towards self-sufficiency. Each tenant works at then own pace, on goals and objectives that will enable to overcome personal deficits. They work on, at a minimum, five objectives in the IHP. The 4 outcomes depend on the abilities of each tenartt a~ they are expected to attain competence in three of the objectives areas each year. Tracking of objective accomplishments is measure by task analysis, case notes, reassessments and `real life' observational tests that measure competency. There are five tenants in the home and each has met hisTher minimum goals and objectives each year. If they are unable to do so, then we re-evah~ate the 1HP's and draft new programs that are more appropriate to the tenant. In the past, we have had tenants accomplish their goals, so that they were able to move into less restrictive environments, including moving into our independent living apartment complex, Hele Ulu Hoi. These client/tenants are now self- sufficient, employed and, with very little support, are active community members. E. SERVICE DELIVERY: 1. What methodology will be used in the proposed program's delivery of services? The Arc of Hilo's philosophy, principles, practices and procedures regarding people with mental retardation and/or developmental disabilities are based on the recognition of individual hurnart rights, to live, work and play in the least restrictive and individually appropriate envirotm~ent, that ensures dignity and respect, choice, decision making, developing ones fiill potential and being a participating member of the community. We encourage, support, and practice the principle of Self~etermination theory in an individual resident's right to live his or her own life. Our goals are that individuals have the right to a comprehensive and integrated individual Habilitation Program, positive behavioral agreements with the resident, supports, and other services designed to *++¦Y+*+++~~ development and foster integration into the community. The agency ensures partnerships with individuals, families and the community and assesses needs, provides needed support, develops, acquires resources. The particulars of how these services are delivered are explained under Goals and Objectives (D) in this proposal narrative. F. EVALUATION: 1. What process will be used to evaluate the program and services? The agency's innovative person-centered approach utilizes muhi-component strategies that deliver educational programs and supports tailored to meet the specific needs of our clients/tenants. Service goals aced objectives are met and evaluated in the following ways: each tenant, when admitted to our program, has an IHP developed (as explained in Item D, 1-4). This tenant ceatered plan is ta0ored to meet specific needs. The 1HP has prioritized goals and objectives, outcomes and time lines for completion. Each tenant plan has a task analysis for each objective. Oblectives are worked on each day and accomplishments are recorded on then task chart (i.e. a marking of a 5 indicates that the tenant is independent and doing the task, a 3 indicates that the tenant needs modeling, a 1, tenant is unable to do the task, etc.). Observations are made in case notes and after a detemuned period of time, the 5 task is re-evah~ated. The over all plan is monitored, at least monthly, and then we have quarterly assessments and an annual review with the iaterdisciplmary team -tenant, staff cast manager, family and other concerned parties. At this time, the IHP is reevah~ated and/or a new plan developed. The Program Manager monitors the program with the staff and the ID Team. The DOH- DDD, and the DOH Hospital and Medical Facilities Branch aanitor us on programs and the condition of the facility. We also survey the families and tenants of the program, on their satisfaction of the program and tenant progress annually. 2. How will this process measure the outrnmes specified in Item D,1-4? The tenants each have two charts, one covering admission documents, their habilitation program, and monthly summaries, various psychological and other assessments, social service interactions, legal documents, policies and procedures, grievance procedures, client rights, arrd etc. The other chart is their medical chart which contains emergency medical information, physician visits (each three months for checkups, at least), nutrition regime, medical history, physicals, dental information, vision and audiological services, physician orders, progress notes, psychological assessments, psychiatric infom~ation, medical lab reports, medication taken and noted, weight and vitals information. This and the (II-IP, recreation and leisure activities are all charted and evaluated weekly, monthly, quarterly and annually or as each tenant's tbeeds dictate. This information is covered in Item D, 1-4 and Item F, 1. To rnmmari~r~ the tenants have complete charts covering admission, legal, medical and all other necessary infomration to facilitate a complete and active treatment program Goals and objectives with start and end dates are recorded in the habilitation charts and case notes and outcomes, problems/solutions recorded daily, weekly, monthly with quarterly rcevahrations and annual new programs aze devebped. G. PROGRAM FEES: 1. Does your orgaoiration charge a membership fee for service participants? No, we charge no membership fees. Z. Does the proposed program charge participants a fee for services provided by your organi~stion? No. The funds we do receive come from each tenant's Social Security, Level of Laze Payments. This attempts to cover their rem, utilities, food, clothing, transportation and the staffing required by our license, to maintain each individual in the home. The money we receive does not cover the necessary staffing. At best, it covers one staffposition for the year, i.e., 40 hours per week, 52 weeks per year. It does not cover the other required staff member at 40 hours per week and the relief workers we need in case the primary care giver (Living Skills Instructor) becomes sick, goes on vacation, etc. 6 H. VIABILITY: 1. What is your justification or ntiooak for the expenditure of public foods for the proposed program? The DOH-DDD cut all funding for group honxs in 1994. There is no funding at all for our domiciliary home, except the U.S. Department of Housing and Urban Development (HUD), subsidy for rent. This amounts to the tenants paying one- third oftheir Social Security income for rent and HUD subsidizes the rrrrw~ning amount. HUD only covers the cost for facility operation and not for the necessary and required stating needed for our tenant's services in the home. We do receive Social Security, Level of Care payments, but this amount barely covers the cost of one staff member for the year, excluding benefits. We need three fiill time staff members, one part-time worker and a relief worker just to maintain the bare req~~+~^p*+ts. 2. What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal ywr? We continue to ask the DOH-DDD for funding domiciliary homes, yet the DOH- DDD itself has undergone major funding cuts as with other state agencies. We are working with the other Arc Associations on the Federal and Sate levels, to educate our legislators on the need for housing options for our population and the consequences of not funding our much needed programs. We do soa?e fundraisers, which generate small amounts of money, but we have many programs that our agency runs, that also need money. We continue networking with other agencies on the State and County Levels, forming coalitions that focus on funding and enhancing program needs for our community. We will continue doing this in order to mai*nAin our home and other programs. The ARC of Hilo has been providing living options in our domiciliary home (we used to have three homes) and our apartment complexes since 1981. We are constantly working on other funding options to maintain our programs. I. BUDGET: See attached Budget tables and other financial information ORGANIZATION/AGENCY INFORMATION A. BOARD OF DIRECTORS: 1. Haa the organization's Board of Directors received formal training within the past (2) fuscal years? Yes, see attached letter of verification. 2. What are the primary role and responsibilities of your organization's Executive DireMor? The Executive Director's function is to serve as the Adtninistration O1Bcer of The ARC of Hilo. He plans, organizes, duects and coordinates all staff, programs and 7 activities of The ARC of Hilo to assure that objectives are attained. He is the principal resource professional to the Board of Directors, association membership and general public. The Executive Director recommends and participates m the formulation of new policies and policy revisions and is a leader in obtaining forward-loolchrg programming and opportunity development for the developmentally disable m our community. 3. What are the primary rok and responsibilities of your organization's Board of Directors? (Clarify rok of ezecutive officers vs. general membership.) The agency's Board of Directors consists of 10 members. The Board has four executive officers the president, vice president, secretary, treasurer, and meets once a month. The president oversees board meetings and directs the Boazd. In his absence, the vice president takes on these duties. The treasurer receives information concerning financial matters from our controller, who oversees financial matters. The treasurer advises and reports to the Boazd. The secretary records discussions that take place at the board meetings. The respoasbilities ofthe board include being legally responsible for all activities of the agency and to determine agency policy in human resources, plannhrg, finance, conununity relations and organizational operations. The board's president, along with the other executive officers, set up various committees, to oversee the various operations of the agency. Briefly, the board's executives and boazd members responsibilities are to recruit boazd members, hire and oversee the accountability of the Executive Director, approve personnel, review the agrncy's mission and philosophy, agrncy planning, evaluations, financial accountability, budget development, riisirrg funds, managing and maintaining properties and investments, coordinating public relations, community cooperation, ensuring the agency's programs and services, address community and client's needs, ensuring that the agency's administrative systems are adequate and appropriate and legal structures aze appropriate and that the agency meets all applicable legal requrements. B. PAST PERFORMANCE: 1. How effective has your organization been in achieving program goat in the past (2) fiscal years? Include the following information: A) Quantative data on numbers served: and B) Qualitative data showing number and percent of participants achieving measurable outcomes. Our agency, during the past two fiscal years, and for many years, has met our program goals. We are licensed to serve five (five) individuals with nrerrtal retardation and/or developmental disabilities in the home. DOH-DDD licensing requirements are that we can only take referrals from them We continue to be licensed to serve five urdrviduals. 8 All of our tenants have 1HP's in place and, as mentioned in the other parts of this proposal (Items D, E, and F~, each plan has delineated goals and objectives. Because this program deals with a natural home living situation, it is important to mention besides prograrttming issues that these tenants choose to live in our home, because it is "their hoau." One tenant has lived there since 1983. We deal with the quality of life, which can only be measured by personal interviews, and each tenants satisfaction, which is evaluated by our monitors, and at our quarterly and annual ID meetings. Each tenant has five (5) educational and training domains to achieve ptngress in Each day they participate in their training programs and their achievements are measured on their individual task analysis sheet. Because of confidentiality issues, names cannot be mentioned, but Tenant No. 1 has met 80% of her objectives. Tenant No. 2 has met 70% of her objectives. Tenant No. 3 has met 85% of his objectives, Tenant No. 4. has met 80% of his objectives, and Tenant No. 5 is meeting 60% of his objectives. C. FINANCIAL: 1. Has yoar organvation's current program operations remained the same as last year. What major program or financial changes will be incurred aezt year? We expect tbe current program to continue in operation as it has this last year. We aze hopeful that we will not have to change any of tbe programming because of financial constraints. It will all depend on funds received. 2. What is the status of your organization's major contracts or agreements for the coming year (empbyment agreements, office leases, primary grant reveaue/supplier, etc.)? Our major contracts such as grant revenues, leases, etc., are expected to be the same or similar in the coming year. We expect some otber programs to be increased for the number of clients being served without any financial pressure on the overall budget of The Arc (i e., the increase in number of clients being served will be funded and not cause any drain on already scarce resources). we expect some increases in our janitorial and yard service contracts that will generally offset other expenses not covered by funding requests. We do not expect any otber major funding changes. Should funding requests not be approved, we will make the appropriate changes in our services to maintain the solvency of the agency. How does the proposed program fit into your organization's long-range financial plan? The ICs Home Pulama Domiciliary Home Ptogram trains our clients in living skills including personal care, food preparation, shopping and transportation, and prepares them for independent living in our apartments or the community. In the futon, we hope that the home can be used to provide Medicaid waiver services for habilitation training, personal care and respite services, and billings from 9 these services can help to provide financial supports for the operation of the home. D. MONITORING Daring the past two (2) fiscal years, what financial and/or administrative monitoring has your organization received from any and all funding sources: Please Ilst all monitoring sources, contact Hama aed phone numbers. Each year, we are monitored by the DOH-DDD for program compliance. The contact there is Salod Luke. Her phone number is (808) 453-6261. The DOH, Developmental Disabilities Service Branch, Program Support Section also monitor us for facility a~ program medical compliance. The contact person is Goleta Akahohshi and her phone number is (808) 453-6416. The U.S. Department of Housing and Urban Development (HUD) tracks our HUD subsidies. The contact is Carol Horiuchi and her phone number is (808) 522- 8185, extension 247. In addition, the State Department of Environmental Heahh monitors us. Contact person is Curtis Takai and his pho~ number is (808) 933- 0917. E. ALCOHOL, TOBACCO, AND DRUG FREE WORKPLACE POLICIES AND INFORMATION: 1. How does your organization address alcohol, tobacco, and other drug prevention information dissemination as part of your workplace and/or program enviroumeot? The ARCof Hilo has very clear policies and procedures regarding alcohol, tobacco and drug prevention. There are designated smoking areas away from where our tenants/clients gather. Along with our overall policy and procedures, information about alcohol, tobacco and drug use a~ their consequences are located in our employee handbook, which each employee reads and signs. Our guidelines make it clear that alcohol and illegal drug use of any type is not permitted. The organization does drug testing prior to the hiring of any employce and provides random testing of any illegal substance. There are disciplinary actions spelled out and employee assistance and counseling is offered by our agency if any employee tests positive to any illegal substance. We dissemrtiate information about drug using the form of memos and, as needed, provide staff meetings/training concerning the latest research regarding tobacco, alcohol and illegal drugs in our nation. 10 SUPPORTING DOCUMENTS 1. ORGANIZATIONlAGENCY FLOW CHART 2. LIST OF CURRENT BOARD OF DICRECTORS 3. STAFF INFORMATION SHEET (Includes: Job descriptions and Resumes of Administrative Staff) 4. FINANCIAL QUESTIONNAIRE 5. ANNUAL FINANCIAL STATEMENTS 6. IRS FORM 990 7. INTERNAL REVENUE SERVICE (IRS) LETTER 8. LIABILITY INSURANCE CERTIFICATE 9. ARTICLES OF INCORPORATION 10. BY-LAWS Program Title: Residential and Support Services; Ka Home Pulama, Domiciliary Home The Arc n O,f H1IO January 29, 2001 1099 Waianuenue Avenue Hawarr County Council Hilo, Hawaii 96720 Committee on Human Services Phone: (808) 935-8534 and Economic Development Fax: (808) 96I-0148 Hrlo, Hawaii 96720 RE: Application for Hawaii County Non-Profit With over 41 year: of Grants (2001-2002) Service, the Arc of Htlo is Verification of Board of Directors Training committed to securing for nll people wtth mental Ladres and Gentlemen recordation and other Wrthin the last two years, Drrectors of The Arc of Hilo: dtsabiltties the opportunity to choose and . Attended a framing course for Board of Directors ofnon-profit realize tlieisgoals of corporations called Developrne Your Board. and where n,id how they leari, Attended in-house meetings held by an outsrde consultant on live, work, nrtd play. Duties of Board Members. Formerly known as flee Planned for the following year are: Hilo Assacintion for . Drrectors wrll attend a formal trarnrng program Essentrals of Retarded Citizens, Successful Boards on February 3, 2001, and Rainbow Crnjts n,id Hilo . Further trarnrng sessions using both external consultants and Vocational Reltabi[itation rn-house trainers wrll be conducted for the Directors on duties, Center. responsrbrlrties, fund raisrng and financral complrance. The Arc of Hilo is Very truly yours, qunlrfied ns n producing ~~.r n8ericy for people with Ro ald E. Penn severe dtsnbilities under Control{er and Human Resource Administrator the pravtsio,is of Public Lniu 92-28, The Javits- iNngr,er-O'Day Act. An Aff~lrnte of The Arc Nntrain? Osgnnuntton. A United Way Agency FINANCIAL QUESTIONNAIRE s~~ ~~a K ~ Stephen K. Yameshuo ~ p Hatry A. Takahaln Mayor ~ Dtrecror ~*•y~~~.`d~ COUNTY 0~' I~1l1l~I`I DEPARTMENT OF FINANCE 25 Aupum Street, Room 1 I B • Hilo, Hawu~ %720252 (808) %I-8234 • Fu (808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachment an explamtioa for all "NO" answers to questions #1 thtu #11 below: Yes No ~v~1 ? 1. Has the agency operated continuously for the past three (3) years? Idl ? 2. Has the agency operated with a positive cash flow for the past three (3) years? ? 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? ~,~T ? 4. Do your Board meeting minutes show that quarterly financial statements are approved? 64J ? 5 Is yotu equity balance at least 20% of your Total Liabtlity balance? ? 6. Is your Total Current Assd balance larger than your Total Current Liability balance? ? 7. Are bank reconctliatiooa and accounting performed by somooae other than the check srgnatory? ? 8. Are you fiilly insured for the agrncy's vehicle(s) and building(s)? ? 9. Is your Workers' Compensation at least 2% of payroll? 1SJ ? 10. Are you current (non-delinqurnt) on all payroll and payroll tax payments? ? 11. Is the agency free of any pending hhgahon, liens or judgments? ? ~ 12. Within the past 12 months, has the agency applied for vendor or bank credit end was denied credo? If yes, Please explain. As the grant applicant, I certify the! the agency hat sansjactonly responded to each ojtht about quesnonr and erplatned as needed I hereby ctrrijy that slits tnjormanon rs nve and correct to tke best ojmy knowledge Agency Tr~E ?+~G OF RICO Phone: P0~ - q.~r_ 8.f 3 Preparedby Ro'?~-~ E. 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U' U y ti a ~ < ? i a > fn ~ F O - - ~ v a ANNUAL FINANCIAL STATEMENTS The Arc or A?lo (A Na for Profit OrQanlratian) Consolidated Financial Statements (with Auditor's Reports Required by OhiB Cvcular A•133) June 30, 2000 The Arc of Hilo Table of Contents IndependentAudkors Report 1 Financial Statements Consolidated Statements of Finanaal Position 2 Consolidated Statements of AcUvdies 3 Consolidated Statements of FuncUOnal Expenses 4 Consolidated Statements of Cash Flows 5 Notes to Finanaal Statements 6 - 12 Schedule of FedenV Awards 13 Notes to Federal Awards 14 Report on Compliance and on Intemaf Control Ovar Financial Reporting Based on an Audk of Financial Statements Performed In Accordance with Govamment Auditing Standards 15 - 16 Report on Compliance wkh Requirements Applicable to Each MaJor program and on Internal Control Over Compliance in Accordance Wkh OMB Circular A-133 17 - 18 Supplemental Schedule 19 - 20 Combined Schedule of Findings and Questioned Costs 21 - 24 Corrective Action Plan 25 - 26 Summary Schedule of Prior Audit Finding 27 - 28 Ann N. Ft><kuhara, CPA An Accountancy Corporation 714 xameletnu Avenue P O Boz 6691 Hilo, Hawau 96720 (808)961-5532 Fax (808) 9348589 Email ant®gte.net Independent Auditors Report The Board of Directors The Arc of Hilo We have audded the accompanying consolidated statement of finanaal positon of The Arc of Hilo (a not for profit organization) as of June 30, 2000 and 1999, and the related consolidated statements of activities of functional expenses and cash flows for the years then ended These financial statements are the responsibtlity of management Our responsibility is to express an opinion on these financial statements based on our audit We conducted our audit in accordance with generally accepted auddrng standards and the standards applicable to finanaal audits contained in Government Auditing Standards, issued by the Comptroller General of the Untied States Those standards require that we plan and perform the audd to obtain reasonable assurance about whether the finanaal statements are free of matenal misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the finanaal statements An audit also includes assessing the accounting pnnaples used and significant estimates made by management, as well as evaluating the overall finanaal statement presentabon We believe that our audit provides a reasonable basis for our opinion In our opinion, the finanaal statements referred to above present fairly, in all matenal respects, the financial position of The Arc of Hilo as of June 30, 2000, and the changes in ds net assets and its cash flows for the year then ended inconformity with generally accepted accounting pnnaples In accordance with Generally Auditing Standards, we have also issued our report dated October 20, 2000, on our consideration of The Arc of Hilo's internal control over financial reporting and our tests of its compliance wdh certain provisions of laws, regulations, contracts, and grants Our audit was conducted for the purpose of forming an opinion on the basic finanaal statements taken as a whole The accompanying supplementary information on pages 19 - 20 is presented for the purposes of additional analysis and is not a requred part of the basic finanaal statements of The Arc of Hilo The accompanying schedule of expenditures of federal awards is presented for the purposes of additional analysis as required by U S Office of Management and Budget Cvcular A-133, Audits of States, Local Governments, and Non-Profit Organrzations, and is also not a regwred part of the basic finanaal statements Such information has been subjected to the auditing procedures applied in the audit of the basic finanaal statements and, in my opinion, is fairly stated, in all material respects, in relation to the ba//s~~ic finanla(,al s/tat~ements taken as a whole C(iwt 4~"~`~"'"" Ann Fukuhara, CPA An Accountancy Corporation Hilo, Hawau October 20, 2000 1 ' The Arc of Hilo Consolidated Statement of Finanaal Position As of June 30, 2000 (with comparative amounts for 1999) Temporanly Total Total ASSETS Unrestncted Rgstncted 6/30100 6/30/99 Current Assets Cash and cash equivalents, notes 2 8 12 $ 467,258 S 6,428 $ 495,686 S 490,092 Investments 561,015 561,015 569,119 Lease bonds 1,500 1,500 1,500 Accounts receivable,note 3 47,492 47,492 34,615 Grants and contracts receivables, note 4 126,644 126,844 93,523 Ofher receivable 2,201 2,201 8,026 Prepaid expenses 44,908 44,908 27,252 Total current assets 1,144,374 135,272 1,279,846 1,224,127 Note receivable, note 5 49,277 49,277 49,743 Property and egwpment, net oT 2,275,597 2,275,597 2,314,484 accumulated depreciation of $1,322,037, note 6 Land 355,645 355,645 355,645 Total assets 3,824,893 135,272 3,960,165 3,943,999 LIABILITIES AND NET ASSETS Current Oabddies Accounts payable 82,117 62,117 41,869 Accrued salenes & other liabilities 57,038 57,038 83,843 Notes payable -current portion of long tens debt, note 7 23,321 23,321 21,570 Total current liabilities 162,476 0 162,476 147,262 Mortgage payable - less current porton, note 7 2,749,101 2,749,101 2,756,772 Total long term liabilities 2,749,101 - 2,749,101 2,756,772 Net Assets Unrestricted, note 1 913,316 913,316 774,708 Temporanly restncled, note 1 135,272 135,272 265,237 Total net assets 913,316 135,272 1,048,588 1,039,945 Total liabilities and net assets $ 3,824,893 S 135,272 S 3,980,165 S 3,943,999 The accompanying notes are an integral part of these finanaal statements 2 1Te Arc of Hib Consolydated Statement of AcUvdies For the Year Ended June 30, 2000 (with comparative totals for 1999) Temporanly Total Total Unrestnded Restnded 6/30/00 6/30/99 PUBLIC SUPPORT AND REVENUE Public Support State of Hawarl contrags, note 10 5 - S 763,369 S 783,389 S 689,704 Sadion 8 Housing Assistance 282,808 282,808 274,885 Donations 87,859 87,859 4,362 County of Hawan 27,695 27,695 29,000 Private foundations and other grants 2,000 2,000 32,796 Hawau Island United Way 14,973 14,973 19,400 Speaal events 1,499 1,499 2,940 Total support 387,139 793,064 1,180,203 1,052,867 Revenue Sales and services 555,573 - 555,573 505,809 Rental Income 116,861 118,861 108,432 Program service revenue 74,240 74,240 64,700 Interest income 42,773 42,773 36,881 Other income 12,638 12,638 14,250 Investment income 17,871 17,871 16,721 Total revenues 819,956 - 819,956 746,793 Net assets released from restndions Seusfadwn of purpose and time restndions 923,029 (923,029} - Total net asset released from restnct~ons 923,029 (923,029) - - TOTAL PUBLIC SUPPORT AND REVENUES 2,130,124 (129,965) 2,000,159 1,799,680 F>CPENSES AND LOSSES Rehabilitation and framing services 1,362,138 1,362,138 1,065,162 HUD Residential Services 417,291 417,291 408,368 General and administrative 211,589 211,589 270,695 Loss on sale of assets 498 498 1,055 1,991,516 - 1,991,516 1,745,281 Chengein net assets 138,608 (129,965) 8,643 54,379 Net assets, beginning of year 774,708 265,237 1,039,945 985,566 Net assets, end of year S 913,316 3 135,272 $ 1,048,588 S 1,039,945 The accompanying notes are an integral pars of these financial statements 3 The Arc of Hilo Consolidated Statement of Functional Expenses For the Year Ended June 30, 2000 (with comparative totals for 1999) Rehabilitation HUD General Training and Residential and 2000 1999 Other Protects Services Administrative Total Total Salanes $ 779,619 $ 74,089 $ 75,701 929,409 $ 668,646 Fnnge 84,064 8,345 13,080 105,489 87,107 Employee benefits 70,102 8,430 6,424 84,956 53,592 Total personnel 933,785 90,864 95,205 1,119,854 809,345 Contrail services 45,468 - 11,172 56,640 - Insurance 31,965 12,979 3,611 46,555 47,670 Interest expense 49,521 160,209 1,721 211,451 167,309 Management fees 6,000 - - 6,000 - Miscellaneousexpense 44,416 413 11,125 55,954 11,199 Professional fees 16,102 15,049 15,661 46,812 11,041 Outside services 2,264 - 2,484 4,748 6,249 Program 27,943 - - 27,943 28,625 Punting 8 publication 2,666 - 518 3,184 2,967 Repairs and maintenance 15,660 13,288 5,729 34,677 13,856 Staff training 3,308 20 128 3,456 1,189 Supplies 45,512 702 3,140 49,354 39,394 Sales tax 22,076 - 190 22,266 20,300 Transportation & vehicles 26,922 - 11,242 38,164 20,505 Travel and mileage 5,689 - 210 5,899 2,606 Utilities and telephone 52,037 45,190 7,575 104,802 77,601 Total expenses before depreaabon 1,331,334 338,714 169,711 1,839,759 1,259,856 Depreciation 30,804 78,577 41,878 151,259 123,758 Total Expenses $ 1,362,138 $ 417,291 $ 211,589 $ 1,991,018 $ 1,383,614 The accompanying notes are an integral part of these financial statements 4 The Arc of Hilo Consolidated Statement of Cash Flows For the Year Ended June 30, 2000 (with comparative amounts for 1999) 6I30l00 6!30!99 Operating Activities Change m net assets $ 8,643 5 54,379 Ad)ustments to reconcile net assets to net cash provided by operating activities Deprecation 151,258 133,470 Net loss on disposition of property and equipment 498 1,055 (Increase) decrease in receivables (12,280) 11,683 (Increase) decrease in prepaid expenses (17,656) (5,057) (Increase) decrease in other assets - (85,000) Increase (decrease) in accounts payable 33,881 (33,828) Increase (decrease) in accrued liabddies (17,001) 21,487 Increase (decrease) in other liabilities (2,379) - Donations designated to endowment fund (7,125) 5,942 Net cash provided by operating actrv~ties 137,839 104,131 Investing activities Acquisdion of property and egwpment (112,370) (1,083,620) Proceeds from sales of assets 1,052 100 Net cash flows provided (used) by investing activities (111,318) (1,083,520) Financng activities Proceeds from long term debt (mortgage) - 1,149,552 Purchase of certificate of deposits - (455,091) Change in mortgage receivables 465 427 Repayment of debt (21,392) (16,603) Net cash flows provided (used) by financng activities (20,927) 678,285 Net increase (decrease) in cash 5,594 (301,104) Cash 8 cash equivalents at beginning of year 490,092 791,196 Cash & cash equivalents at end of year S 495,686 $ 490,092 Supplemental cash flow information Cash paid dunng the year for Interest $ 211,451 Income taxes S - The accompanying notes are an integral part of these flnanaal statements 5 The Arc of Hdo Notes to Consolidated Finanaal Statements June 30, 2000 1 Summary of siamficent accountina policies Nature of Activities The Arc of Hilo (Arc) is committed to providing residential, educatronal and vocatronal opportunities for people with mental retardation and developmental disabilities in the county of Hawau The Association also conducts business under the registered trade names Hilo Vocational Rehabildation Center, Ka Home Pulama and Hale Ulu Hoi In addition, the Assoaation's residential faalities is administered through two affiliated corporations, Hilo ARC Housing Corporation No 1 (Housing Corporation) and Hale Ulu Hoi III ARC exerts direct control over the operations of the Housing Corporation, and the three corporations share a common Board of Dvectors Basis of Presentation The accompanying financial statements are prepared on the accrual basis of accounting and in accordance with generally accepted accounting principles Net assets and revenues, expenses, gams and losses are classified based an existence or absence of donor-imposed restrictions Accordingly, net assets of The Arc of Hilo and changes therein are classified and reported as follows Unrestricted net assets -Net assets that are not subiect to donor imposed stipulations Temooranly restricted net assets -Net assets subject to donor imposed stipulations that may or will be net, ether by actions and or the passage of time When a restriction expires, temporarily restricted net assets are reclassfied to unrestricted net assets and reported in the statement of activities as net assets released from restrictions Contributions Contributions are considered to be available for unrestricted use unless speafically restricted by the donor Amounts received that are designated for future periods or restricted by the donor for speafic purposes are reported as temporarily restricted or permanently restricted support that increases those net asset classes When a temporary restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions Prooertv and Depreciation Property is stated at cost or at fav market value established at the time of donation Depreciation is computed using the straight-line method over the estimated useful lives of the properties The Arc has impairments placed upon it by the U S Department of Housing and Urban Development All HUD properties and the entire operations of the protects are regulated by the Regulatory Agreement under Section 202 of the Housing Act of 1959 6 The Arc of Hilo Notes to Consolidated Financial Statements -continued June 30, 2000 ea es Leases that transfer substantially all of the benefits and asks of ownership are classified as capital leases All other leases are shown as operating leases Income taxes The Association and affiliate are classified as atax-exempt organizations under Section 501(c)(3) of the U S Internal Revenue Code and are exempt from Federal and State income taxes Donated Faaldies The Arc of Htlo occupies land and a bwlding known as Hilo Rehabilitation Center leased from the Department of Soaal Services and Housing, which is teased for annual rental of one dollar ($1 00) per year In adddion land for the 3 HUD protects are leased from the Department of Land and natural Resources for an annual lease payment of E1 each No amounts have been reflected in the statements for the donated portion of the rent of these facildies inasmuch as no objective basis is available to measure the value of the use of such land and faa6Ues Functional Allocation of Expenses The costs of prowdmg venous programs and other activities have been summarized on a functional bans in the statement of activities Accordingly, certain costs have been allocated among the programs and supporting services benefited Estimates The preparation of financial statements in conformity with generally accepted accounting principles requves management to make estimates and assumptions that affect certain reported amounts and disclosures Accordingly, actual results could differ from those estimates Consolidated Financal Statements The financial statements include the accounts of all of Arc's affiliates Atl srgrnficant intercompany transactions and accounts are eliminated The related entdies are as follows 1 The Arc of Hilo 2 Hilo Arc Housing Corporation No 1 3 Hale Ulu Hoi III 7 The Arc of Hilo Notes to Consolidated Finanaal Statements -continued June 30, 2000 2 Cash Designated for Exclusive Use of HUD Projects Total Protect No 140-EH005 Replacement reserve 329,870 Residual receipts 7,105 Lease bond 500 Protect No 140-EH009 Replacement reserve 132,888 Residual receipts 2,323 Lease bond 500 Protect No 140-EH053 Replacement reserve 66,175 Residual receipts 414 Lease bond 500 Tenant Security 9,506 HUD protect checking accounts & petty cash 27.380 5277.161 Under the HUD regulatory agreements, annual contributions of 536,588 are requved to be made to the reserve replacement accounts for the three HUD protects administered by ARC and its affiliate The cumulative balances are mamtamed in federally insured bank accounts 3 Accounts receivable Accounts receivable 554,992 Less allowance for doubtful accounts (7.5001 S 47.492 Sales and service revenues include yard service, laundry and tanitonal which are provided to venous government agencies and businesses Services are invoked at least monthly 4 Grants Receivable Grants receivable are deemed to be fully collectible by management and compose of the following amounts as of June 30, 2000 State of Hawan -Department of Human Services 5125,805 Other 1.039 X126.844 8 The Arc of Hilo Notes to Consolidated Financial Statements -continued June 30, 2000 5 Note Receroable On March 12, 1996, the Arc of Hdo sold ds residential taahiy located on Likeke Street, in Hilo, Hawan for a total sales pace of $170,000 The buyer of the real properly purchased the properly by way of cash and a note for $51,000 In accordance with the mortgage note, the buyer wdl pay monthly payments, which well continue for a period of 59 months with the final payment due to the Arc of Hilo on March 12, 2001 As of June 30, 1999 the balance due to the Arc of Hilo amount to $49,277 6 Prooertv and Eauipment HUD Protect No 140-EH005 Budding $ 207,692 Eqwpment 6.407 zla,ose Accumulated deprecation (117.1411 Net 96.958 HUD Protect No 140-EH009 Bwlding 753,833 Equipment 45.448 799,280 Accumulated deprecation 446 839 Net 352.442 HUD Project No 140-053 Building 1,232,437 Eqwpment 26.291 1,258,728 Accumulated depreciation 414 693 Net 844.035 ARC -Other Land 355,645 Building 923,995 Vehicles 186,556 Eqwpment 162,508 Leasehold improvements 52.467 1,681,171 Accumulated depreciation 343 364 Net 1.337.807 Total $2.631.242 9 The Arc of Hiio Notes to Consolidated Financial Statements -continued June 30, 2000 6 Prooertv and Eawoment Fixed assets include 4 buddmgs The 3 HUD protects are butlt on leased land at 139 Amau Road, 1303 and 1305 Ululani Street, all in Hilo 7 Notes oavable U S Department of Housing and Urban Development, Protect No 140-EH005 Interest at 9 25°.6, monthly payment of $1,498 due May 2022, collaterelu:ed by a first mortgage on real property at 139 Amau Road, Hilo $ 168,572 U S Department of Housing and Urban Development, Protect No 140-EH009 Interest at 9 25°h, monthly payment of $5,709 due September 2022, collateralized by a first mortgage on real property at 1305 Ululani Street, Hdo 645,345 U S Department of Housing and Urban Development, Protect No 140-EH053 Interest at B 875°~, monthly payment of $7,525 due December 2030, collateralized by a first mortgage on real property at 1303 Ululam Street, Hdo _ 948,918 Hawau Community Reinvestment Corporation, interest at 7 125% until January 31, 2009 On February 1, 2009, interest to be adjusted at a rate equal to 1 625% plus the treasury rate Installment payments of $3,267 53 until February 1, 2009, thereafter pnncipal and interest will be due in an amount that would fully amortize the unpaid balance of the note over an assumed 20 year The mortgage is secured by real property located at 485 Laukapu Street 478,511 Housing and Community Development Corporation, Rental Housing Trust Fund, interest at 3% per annum Annual payments are based on 50°k of residual receipts Payments are due beginning January 1, 2000 Total sum plus unpaid accrued interest to be paid no later than 12/15/2008 No payment has been made due to no residual receipts Mortgage is secured by real property located at 485 Laukapu Street 531.076 $2.772.422 iO The Arc of Hilo Notes to Consolidated Finanaal Statements -continued June 30, 2000 7 Notes oavable - conbnued The following are maturities of long-term debt for each of the next five years Year ended June 30, 2001 23,321 Year ended June 30, 2002 27,000 Year ended June 30, 2003 32,000 Year ended June 30, 2004 38,000 Year ended June 30, 2005 45,000 8 Pension plan ARC and its affiliate have a defined contnbuhon pension plan covering most of the full bme personnel Employee eligibility to parbcipate is based on age and length of service requvements Employees can contribute up to 10% of gross wages ARC and affiliate's annual contribution to the plan is based on 4% of employee compensation Pension expense for the year ended June 30, 2000 was 34,398 9 Leases commitments ARC leases facilities m various locations It occupies the Hilo Rehabrlrtadon Center on Waianuenue Avenue through leases with the State of Hawan, Department of Soaal Services and Housing for the purpose of its vocational rehabilitation actiwties The assoaation also has use of adtoining parcels through a revocable permit The term of the lease is through 2053 with annual rent of 31 per year ARC and the Housing Corporation lease the land for the HUD residential projects from the State of Hawau, Department of Land and Natural Resources The terms for each of the three lease agreements runs through the year 2054 with annual rent of 31 of each lease There will be no reopening of these leases with the stipulation that an annual report be submitted to the Land Board 11 The Arc of Hdo Notes to Consolidated Finanaal Statements June 30, 2000 10 State Contracts Arc is under subcontract wdh the State of Hawan to provide services for people with mental retardation and developmental disabilities on the Island of Hawan The contracts are m effect for year ended June 30, 2000 and are subject to renewal upon the avadabdiry of state and federal funds Such contracts for the year ended June 30,2000 provided the following funds Department of Health Adult Day Program ASO Log No 98-088 $ 98,896 Department of Human Services Vocational Rehabilitation DHS 98-VR-6233 119,000 Medicaid Waiver Services DHS-99-MWS-7073 398,608 Farm Workers' Protect 146.865 Total State contracts $763.369 Under the terms of the contracts, Arc is obligated to return any unexpended funds at the end of the contract period The retum of any such unexpended funds are recorded in the year in which the facts, which requve such return, become known 11 HUD rental subsidies Housing assistance payments are received from the Department of Housing and Urban Development for housing provided by ARC Tor elderly and handicapped tenants of Ka Home Pulama, Hale Ulu Hoi I and Hale Ulu Hoi II This assistance is summarized on the attached Schedule of Federal Awards 12 ConcenVation of Credit Risk The Arc of Hilo and affiliates maintain several bank accounts at various banks Accounts at a finanaal institution are insured by the Federal Deposit Insurance Corporation (FDIC) up to $100,000 Cash at one finanaal institution exceeded Federally insured limits The amount in excess of the FDIC limit totaled $557,878 as of June 30, 2000 13 Current Vulnerability Due to Concentrations The Arc receives approximately 95% of its support from the State of Hawan Departments of Health and Human Services as well as the Department of Housing and Urban Development It is reasonably possible that in the near term these programs could cease, which would cause a severe impact on the Arc and its ability to continue ds operatrons The Arc does riot expect that the support from these governmental agenaes wdl be lost in the near term 12 The Arc of Hilo and Affiliate Schedule of Expenditures of Federal Awards Year Ended June 30, 2000 Federal Federal Grantor/Pass-Through CFDA Federal GrantorlProaram or Cluster hlte Number ~endrtures Department of Housing and Urban Development Section 202 -Housing for elderly or handicapped Project No 140-EH005 14 157 S 168,572 Prc/ect No 140-EH009 14 757 645,345 Project No 140-EH053 14157 948,918 Sechon 8 - Lower income rental 14 156 282,808 assistance program State of Hawau, Department of Human Services Vocational Evaluation and training 84 126 51,408 Waiver Program 199,304 Farmworkers Protect 84 128G 146,865 Total Expenditures of Federal Awards $ 2,443,220 The accompanying notes are an integral part of these financial statements 13 The Arc of Hilo Notes to Consolidated Financial Statements June 30, 20D0 Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Arc of Hib and AKliate and is presented on the accrual basis of accounting The information in this schedule is presented in accordance with the requvements of OMB Circular A-133, Audits of States, Local Governments and Non Profit Organizations Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements Note 2 Loans Outstanding The Arc of Hilo and Affiliate had the following loan balances outstanding at June 30, 2000 These loan balances outstanding are also included in the federal expenddures presented in the schedule Program Tdle Federal CFDA Amount Number Outstanding Section 202 Housing For eldetty or handicapped Project No 140-EH005 14 157 $ 168,572 Project No 140-EH009 14 157 645,345 Project No 140-EH053 14 157 948.918 Total loans $1 76~? S~~ 14 Ann N. Fulcuhara, CPA An Accountancy Corporation 714 Yaaoelehua Avenue P 0 Box 6691 Hilo, Hawau 96920 (808)961-5532 Fax (808) 934-8589 Fowl anf®gte,net Report on Compliance and on Internal Control Over Finanelal Reporting Based on en Audk of Flnancfal Statements Psrtormed in Accordance with GovsrnnmentAudltlna Standards Ths Board of Directors The Are of Hilo We have audited the consolidated financial statements of The Arc of Hdo, (a not for profit organrzation) as of and for the year ended June 30, 2000 and have issued our report thereon dated October 20, 2000 We have conducted our audd in accordance with generally accepted auditing standards and the standards applicable to finanaal audits contained in Govemment Audrting Standards, issued by the Comptroller General of the United States Comohance As part of obtaining reasonable assurance about whether The Arc of Hdo's finanaal statements are free of matenal misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a dvect and matenal effect on the determination of finanaal statement amounts However, providing an opinon on compliance with those provisions was not an ob)ectrve of my audit and, accordingly, we do not express such an opinion The results of our tests disclosed instances of noncompliance that are required to be reported under Govemment Audding Standards and which are described in the accompanying schedule of findings and questioned costs as items, 00-1, 00-2, 00-3, 00-4 Internal Control Over Fnnanaal Reoortina In planning and performing my audit, we considered The Arc of Hdo's internal control over finanaal reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the mtemal control over finanaal reporting However, we noted certain matters invotvmg the mtemal control over financial reporting and its operations that we consider to be reportable conditions Reportable conddions involve matters coming to our attention relating to significant defiaenaes in the design or operation of the mtemal control over finanaal reporting that, in our)udgment, could adversely affect The Arc of Hdo's ability to record, process, summarae, and report finanaal data consistent with assertions of management in the finanaal statements Reportable conditions are described in the accompanying schedule of findings and questioned costs as items 00-1 - 00-4 A matenal weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the finanaal statements being audited may occur and not be detected within a timely period by employees in the normal course of performing then assigned functions Our 15 consideration of the internal control over finanaal reporting would not necessarily disclose all matters in the mtemal control that might be reportable conditions and, accordingly, would not necessanly disclose all reportable conditions that are also considered to be matenal weaknesses However, we believe that none of the reportable conditions descnbed above is a matenal weakness We also noted other matters involving the mtemal control over finanaal reporting, which we have reported to management of The Arc of Hdo in a separate letter dated October 20, 2000 This report is intended solely for the information and use of the board of directors, management, others within the organization, and federal awarding agenaes and is not intended to be and should not be used by anyone other than these specified parties Cl,µt Ann Fukuhara, CPA An Accountancy Corporation Hdo, Hawau October 20, 2000 16 Ann N. Fukuhara, CPA An Accountancy Corporation 714 Kamelehua Avenue P O Box 6691 Hilo, Hawan 96720 (808) 961-5532 Fax (808) 934-8589 Ertuil anf®gte,rct Report on Compliance with Requirements Applicable To Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 The Board of Directors The Are of Hilo Comoliance We have audited the compliance of The Arc of Hilo with the types of compliance requirements descnbed in the U S Office of Management end Budget (OMB) Cirt:ular A-133 CompUance Supplement that are applicable to its mayor federal program for the year ended June 30, 2000 The Arc of Hilo's mayor federal program is identified in the summary of auditor's results sedan of the accompanying schedule of findings and questioned costs Compliance with the requirements of laws, regulations, contracts, grants applicable to its mayor federal program is the responsibility of The Arc of Hilo's management Our responsibility is to express an opinion on The Arc of Hilo's compliance based on our audit We conducted our audd of compliance in accordance with generally accepted auditing standards, the standards applicable to financial audits contained in Government Audd~ng Standards, issued by the Comptroller General of the United States, and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations Those standards and OMB A-133 regwre that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on mayor federal program occurred An audit includes examining, on a test basis, evidence about The Arc of Hilo's compliance with those regwrements and performing such other procedures as we considered necessary in the circumstances We believe that our audit provides a reasonable basis for our opinion Our audit does not provide a legal determination of The Arc of Hilo's compliance wrath those regwrements As descnbed in items 00-1 - 00-4 in the accompanying schedule of findings and questioned costs, the Arc of Hilo did not comply with requirements regarding Housing and Urban Development's compliance requvement that are applicable to its Section 202 program Compliance with such regwrements is necessary, in our opinion, for The Arc of Hilo to comply with the regwrements applicable to that program In our opinion, except for the noncompliance descnbed in the preceding paragraph, The Arc of Hilo complied, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended June 30, 2000 Internal Control Over Comoliance The management of The Arc of Hilo is responsible for establishing and maintaining effective internal control over compliance with regwrements of laws, regulations, contracts and grants applicable to federal programs In planning and performing my audit, we considered The Arc of Hilo's internal control over 17 compliance with requirements that could have a direct and material effect on a mayor federal program in order to determine our auditing procedures for the purpose of expressing my opinion on compliance and to test and report on internal control over complance in accordance with OMB Circular A-133. We noted certain matters involving the internal control over compliance and ds operation that we consider to be reportable conditions Reportable conditions involve matters coming to our attention relating to signrflcant defiaencies rn the design or operation of the internal control over compliance that, rn our tudgment, could adversely affect The Arc of Hib's ability to administer a major federal program in accordance with applicable requirements of laws, regulations, contracts, and grants Reportable conditions are described in the accompanying schedule of findings and questioned costs as dems 00-1 - 00~ A matenal weakness is a condition in which the design or operation of one or more of the ntemal control components does not reduce to a relatively low level the nsk that noncompliance with applicable requirements of laws, regulations, contracts, and grants that would be material in relation to a mator federal program being audited may occur and not be detected within a timely perwd by empbyees in the normal course of performing their assigned functions Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be matenal weaknesses However, we believe that none of the reportable conditions described above is a material weakness This report is intended solely for the information and use of the board of directors, management, others within the organization, and federal awarding agenaes and is not intended to be and should not be used byn/anyone~ ~o~tjher~It~han these specified parties Ann Fukuhara, CPA An Accountancy Corporation Hilo, Hawen October 20, 2000 18 Supplemental Information d N010f ONOI I^V~ ' N~ f F f ' h m 100 N h N N 1'1 M N f b ~p 8 S N E ~ ~ y-o w 0 N t pp~ ppm 1~ N N 1~ 10 P N N T Imp 1f~ b ~ O f~ 1 V 01 N~ N~ Y n f f 0 N' b n Yyydyy_yybE a~~~$1~'x:~1^o$~ 'Qi~n~~ a $ W y L~ f N f N t' i ~ f O ` N M f _ n a ~ nOI NS l~lss 1~N f ON N N f = W B ~n~avNi3ni~~ n~ ~ n ~ ~ ~ w N ~ 3 d o. N10 dl~ 00 ! I~ F O O O 2 c °n O_~ ~ 5= ~ n N F Ng o e~ IQ H a o E ~ ~~pn 11~~ =n2 w ?Sn N C ~ N ' N 7 ~ ~ "-Y~ ~ 1~ SAW g ~ s a~ ~~°~^p~ m p J y~~,0., F 0 f10 O fO N OIOf O f~ ~ 3 ~ 3 W m ~ ~ ~ o Y 3 ~ 2 S72 f N OI Ov N ~ o d E o kW ' ~ n ^r'lmon m 1Pi ~ °ms~d a eYYwb $ ~ o m m G D Q Y ~ N N d w 7 2 _ = r 0 N O Ml f N N N 0 f O m N O wLy' _ ~ 0 ~ N110Opp ~G N O11'pp OI 1np w d w C O 7 W ~ Cf 1d ~ f f~ O 10 L ~ `pp~ wy d ~ w Y tO G 06 06 O S M N c o~~ w w y d Uw w e 4` a a w - °w n c ~ ' Z = a ~ 4 _ w 2. 0 5 w~ 3 c w ~ m w N ` w 9i w > yEa ~ O d Y C d a, d N > R 'O y 'N m? Q y w C C e ~x~ ~ wSr~1~~~Frx wy1 w E 1"~m a ` d ca wyy ~t&w r~ o~ 9 n w ~ ~N17 v lginiy~l~`sL o°o ~ °c ~tt~ o ~ o ~ ~ Y o F r <c75~ c7b a`25a.- J<<z5~ Z7~ ~ QQ ova xu'~in8~~ ppp i9~n ~i ~1~~o°an ~ fn n A N Np Oi ~p5j ON~00~0p ~'I~~Or ~N.p-pOOfN pOp ID ~ ~ ~a $oa O'NOn~ONn1~NfN1°4"'3 O O N N ' ' N ~a m m~ N~ E S O O ~ f N O N~ O N n~ N f N 1?i O O N T O O ~89 « ~ ~ » O e°'+, oo9i mo boy aeon ~ ~nn~~m~~~p~pon$ano~ Sin', m ~ H Y uOr O0N NN' NnONN01~1'NI"10f f~ ~ f O Y yy U G V 4 O ' O L F Uz o~p °m. ~S~RS~~~ ~ ~ ~ np ~ G ~ NI S. N f N'O~O~ ~ . O . . ~ O ~R fO ~ S u ~ ~ Lm 4 " F N _ ~1pp ~p N 1Gp Ynf A b N Yf n 0 N O ' 10'1 O A W N y~~~0., 0p0p1.~1pp- AN t n f ~n b ~Np m N I~l lD ~ f~ O O .A- f n ~ Ol =~s. _ 'f. ~ N ,QO 11'1 O 1'l OI N A O W O ryry M p N = OI ~ h N 1~ 0 . N^ H N O . O W f W O W Cg W f O~ X17' N N f 00 N Oni Y ' M M QW r m N ~ N 0 I D h n G ^ 1 O1pp 1N1pp h m0m _ ~ ~ V 01 f O u) pO ' • CI ~ . 01 O 17 ~ ' N G~ W ~ f~ ~ f fD O 0 N N f r O ~ y ~ N ~ 4 = f N1 ' N b i 8' yc ~ ~ c > 0 ~ v ~ d ~ ~ q Q N~ N R 9 S g~~ N N T ~ g ~ g~ A E m n o~ c g' u YY n = t ~ a c =~E1e 'y9y~'Yk~uCR ~py~~`°pgni0 ~'°~a~b`~y ~Y v ~ w gp ~ Y O p A tTi V R II N~ Q $CC 0 A j~G6 A A R 'J'J 3 GG g3G q N C r` The Arc of Hib Schedule of Findings and Questioned Costs For the Year Ended June 30, 2000 I. Summary of Auditor's Results 1 The auditor's report expresses an unqualified opinion on the consolidated financial statements of The Arc of Hilo and affiliate 2 Four reportable conditions disclosed dunng the audit of the financial statements are reported in the Report on Compliance and on Intemal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 3 Instances of noncompliance material to financial statements are discosed 4 Four reported condrhon disclosed dunng the audit of the mayor federal award program is reported in Report on Compliance with Requvements Applicable to Each Mayor Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 5 The auditor's report on compliance for the mayor federal award programs for The Arc of Hilo and affiliate expresses a qualified opinion on all motor federal programs 6 Audit findings relative to the motor federal award programs for the Arc of Hilo and affiliate are reported in this schedule 7 The programs tested as mayor programs included Department of Housing and Urban Development Section 202 -Housing for elderly or handicapped 14 157 8 The threshold for distinguishing Types A and B programs was $300,000 or more but less than 510 million 9 The Arc of Hilo and Affiliate was determined to be a low-risk auditee II. Financial Statement Findings Reportable Conditions 00-1 Tenant Selection Plan Condition The Arc's tenant selection plan does not address specific criteria as described in HUD's manual Criteria HUD requires a tenant selection plan that addresses all requirements for selecting qualfied tenants 21 The Arc oT Hilo Schedule of Findings and Questioned Costs -Continued For the Year Ended June 30, 2000 II. Financial Statement Flndlnaa Effect Failure to have a proper tenant selection plan may result in selecting unqualified tenants Cause Management has not addressed all requirements in HUD's Handbook Recommendation Management should rewnte the tenant selection plan in accordance Huth HUD's requirements Finding cannot be quantified 00-2 Unit Inspections Condition Unit inspections were not on file for two tenants Cnterre HUD's Handbook, Section 4-17 requues unit inspections to be performed when a tenant moves m and out of a unit Effect The Arc is not in compliance with HUD's requirements with regard to unit inspections Cause The Arc did not have proper procedures to provide oversight Recommendation The Arc should perform and inspections when tenants move in and out of units Finding cannot be quantified 00-3 Secunty Deposits Condition Securely deposit refunds and forfeitures are not property documented Cntena HUD Handbook, Section 4-9 requues documentation for all refunds and forfeitures Effect Secunty deposit refund procedures are not complied with Cause The Arc did not have proper procedures to provide oversight Recommendation The Arc must follow HUD's Handbook procedures and document all refunds and forfeitures for security deposits Finding cannot be quantified 22 The Arc of Hilo Schedule of Findings and Questioned Costs -Continued For the Year Ended June 30, 2000 II. Financial Statement Findings 00-4 Operating accounts Condition Ka Home Pulama's operating account was not used pnmanly for the HUD project Other unrelated transactions were commingled with this account Criteria According to HUD's Handbook, operating accounts many not be commingled with other accounts Effect Funds were not expended exclusively for HUD protects Cause The Arc did not have proper procedures to prawde oversight Recommendation The Arc must follow HUD's Handbook procedures and not commingVe funds Total questioned costs 547,566 III. Federal Award Flndinas and Questioned Costs Department of Housing and Urban Development 00-1 Tenant Selection Plan -Section 202-Lower income rental assistance - CFD No 14 157 Period ended June 30, 2000 Condition The Arc's tenant selection plan does not address specific issues described HUD's manual Critena HUD regwres a tenant selection plan that addresses all requirements for selecting qualified tenants Effect Failure to have a proper tenant selection plan may result in selecting unqualified tenants Cause Management has not addressed all requirements in HUD's Handbook Recommendation Management should rewnte the tenant selection plan in accordance with HUD's requrements Finding cannot be quantified 00-2 Unit Inspections -Section 202 -Lower income rental assistance - CFDA No 14 157 Period ended June 30, 2000 Condition Umt inspections were not on file for two tenants Cnteria HUD's Handbook, Section 4-17 regwres unit inspections to be performed when a tenant moves in and out of a unit Effect The Arc is not in compliance with HUD's regwrements with regard to unit inspections Cause The Arc did not have proper procedures to prowde oversight Recommendation The Arc should perform unit inspections when tenants move in and out of units Finding cannot be quantified 23 The Arc of Hilo Schedule of Findings and Questioned Costs -Continued For the Year Ended June 30, 1999 III. Federal Award Findings and l]uestloned Costs Department of Housing and Urban Development -continued 00-3 Secuny Deposits -Section 202-Lower mcome rental assistance -CFDA No 14 157 Penod ended June 30, 2000 Condition Security deposit refunds and forfeitures are not properly documented Critena HUD Handbook, Section 4-9 requires documentatwn for all refunds and forfeitures Effect Security deposit refund procedures are not complied with Cause The Arc did not have proper procedures to provide oversight Recommendation The Arc must follow HUD's Handbook procedures and document all refunds and forfeitures for secunty deposits Finding cannot be quantified 00~ Operating accounts -Section 202-Lower mcome rental assistance -CFDA No 14 157 Period ended June 30, 2000 Condition Ka Home Pulama's operating account was not used primarily for the HUD project Other unrelated transactions were commingled with this account Cnteria According to HUD's Handbook, operating accounts many not be commingled with other accounts Effect Funds were not expended ezclusrvely for HUD projects Cause The Arc did not have proper procedures to provide oversight Recommendation The Arc must follow HUD's Handbook procedures and not commingle funds Total costs 547,566 24 The Arc ~a~'', CORRECTIVE ACT10N PLAN December 28, 2000 Department of Housing and Urban Development of Hilo The Arc of Hilo respectfully submits the following corrective act;on 1099 l1'axnrrne»ue Avenue plan for the yeaz ended June 30, 2000 H,lo, Hnwnxi 96720 Phone: (803) 935-3534 Fnx • (803) 961-01,ls Name and address of independent public accounting firm Ann Fukuhara, CPA L~,tl, over 91 years of 714 Kanoelehua Avenue Sero+ce, tl+c Arc of Hxlo is Hilo, Hawaii 96720 committed to senmr+g for nll people xuxtlr »,er+tnl Audit Penod Fiscal Year Ending June 30, 2000 retnrdnt,or+ nrr,l other The findings from the schedule of Federal Award F~ndmgs and d+snG+Iities tl,e Questioned Costs are discussed below. The findings are numbered opportunity to choose ar+d consistently w;th numbers ass;gned to the schedule. renli.e thnrgoals of where nr+,f l,oxu they lenn+, 00-1 Tenant Selection Plan -Section 202- Lower income I,ve, xvork, nr,d ploy. rental assistance - CFD No. 14.157. Recommet;dar~on• Management should rewnte the tenant Fonr,crly known ns tl,e selection plan m accordance with HUD's requirements H+lo Assocxnhor, for Retnrded C,tx-er,s, Action Plan The plan was rev;ewed dunng the last fiscal Rn,r+boxu Crofts and H,lo year for inclus;on of items needed. The Arc will again Vocat+or+al Rcl,n6,litat,on review and rewrrtc the plan ~a•~th the property manager to include the deta;l required dunng the Fiscal Yeaz ending Center. June 30, 2001 Tl,e Arc of H,lo +s gr,nl,f red ns n pro,{„crug 00-2 Unit Inspections -Section 202 -Lower income rental ngcr,nt fur people w,t1, assistance - CFl) No. 14.157 severe drsnbrlrt+cs under the prox,s,ons o(Puhl,c Recommendarron. The Arc should perform unit mspecuons when tenants move m and out of the units Lrt;u 92-?S, The Jnv+ts- i1'ngner-O'Day Act Acton Plat Although The Arc performed umt mspecuons documentation was lacking With the hiring of a property An A((r6nte of The 9rc manager this has been cortected and documentalon is :~'nr,onnl OrSnn,taho„ being maintained by the property manager ~~i ~ 25 A United Way Agency 00-3 -Security Deposits -Section 202 -Lower income rental assistance -CFC No. 14.157. Recommendation The Arc must follow HUD's Handbook procedures and document all refunds and forfeitures for secunty deposits. Action Plan The Arc's accounting department and the manager of the units maintained contact with each other to properly account for all refunds and forfeitures. Documentation procedures for future refunds and forfeitures have been set up and aze being followed by the new property manager. 00-4 -Operating Accounts -Section 202 -Lower Income rental assistance -CFC No. 14.157 Recommendation The Arc must follow HUD's Handbook procedures and not commingle funds Action Plan. Unrelated transactions in Ka Home Pulama's operating account have been segregated A separate account for unrelated HUD project transactions has been set up and is being utilized for such transactions If the Department of Housing and Urban Development has questions regarding this plan, please contact either Ronald E Penn at 808-935-8535. Very ttvly yours, ~~easo~ nald E. Penn Executive Director Controller 26 CURACINI9n~~o The Arc of Hilo Summary Schedule of Prior Audit Findings Year Ended June 30, 2000 Fording 99-1 Tenant Selection Plan Condition This finding stated that the tenant selection plan does not address specific issues described HUD's manual Recommendation The auditor recommended that The Arc rewnte the tenant selecbon plan in accordance with HUD's requirements Current status Status is unchanged Finding 99-2 Financial Statement Submission Condition This finding stated that HUD financial statements were not submitted in a timely manner Recommendation The auditor recommended that The Arc submit Flnancial statements in a timely fashion Current status The Arc is in compliance with this regwrement Finding 99-3 Audited Finanaai Statements Condtion This finding stated that The Arc did not complete its annual audit within the due date as required by OMB Circular A-133 Recommendation Financial statements should be completed within the due date as required by OMB A-133 Current status The Arc is in compliance with this regwrement 27 IRS FORM 990 Form 990 Return of Organization Exempt From Income Tax OMB No ,s4s-go47 Under section 501(c) of the Internal Revenue Code (except black lung benefit 1998 trust or prtvate foundatlon) or see0on 4947(a)(1) nonexempt charitable trust Thls Form 4 b•pulmml of 1~•Tru+ury D n 10 PubIIC Inl•rn•I R•.•nw a•nic• Note• The or antzatbn ma have to uaa a eo of this return to sa0s a41a re rib requremants Pns etlon A For the 1998ca1 ndar ar OR tax ear srtod nnn U 1 1998 ndendln June 30 1999 B Check It• Please C Nema of argenlzatlon, number end street, city, town, state, end LP code D Employer Identl0cation number cn.na.•r uselas he Arc of Hilo 99-0109668 .ear... label or print or mm•Inrorn bPe E Talsphonenumber F~n.l r.turn see 1099 Waianuenue Avenue 808-935-8539 Am•no•0 r•lurn I^,;e!CC F Check ? If axamptbn appOcatbn (r.CVlr.o.l••I•` dons. 110 HI 96720 Is pendln uW nooninp) 9 G Type of orgentzatlon Exempt under seetan 501(c)( 3 ) <(Insart number) OR ? sxtlon 4947(axt) nonexempt ehvllabla trust Note section 501 e 7 exam t or anlzatlona and 4947 a 1 nonexem t eharMable trusb MUST attach a eom leted Schedule A Forr7990 . H (a) Is this a group return filed for affifistes7 Yes No 1 If sdhar box In H Is charkad 'Yes; enter four-dlgk group axamptbn no (oEf1)? (b) If'Yes; enlar number of affiliates for which return Is filed ? J Accounting method ~ Cash Acaual q Ir Ihi• a ••p•r•1• r•lurn rll•d ay •n orgrnirauon cor•r•d by r group rullnp7 Yea NO Otlter (Specify) ? K Click here ? II the organization's gross recelpb are normally not more than 525,000 The argankahon need not fib a return wath the IRS, but H It receWsd • Form 990 Package In fM ma9, It should file a return without fmancid date. Soma stabs requlro a Complete return. Nob• Form 990fZ m be uud b or enlzatlons with rou renipfs leas Than 3100,000 and tohl essats lass then 5250,000 rl and of ar Revenue Ex enaea, and Chan es in Nat Assets or Fund Balances See SpeGAc Instructlons on pa a t3 ) 1 Contrlbutlone, glee, grants, end similar amounts received 'r a Dracl publk support 1 a 3 7, 15 8. b Indrxt publk support 1 b 19 9 0 0, F C Government contrlbutbns (grants) 1 C 8 63 15 5. d Total (add Gnes 1a ltvough 1c) (attach xhedula of contributors) (c.•n s nenu.n s ) 1 d 919 713 . 2 Program sarvx;e revenue including government lees antl contracts (horn Part VII, Ilne 93) 2 616 018 . 3 Membership dues end essessmenb 3 4 Inlarest on savings and temporary cash Investrnents 4 3 0 60 9 . 5 Dividends and interest from securities 5 16 721 . 6a Gross rents 6a b Less rental expenses 6b C Nel rental Inwms or (loss) (subtract Ilne Bb from Ilna 6e) 6C 7 Other Invastmenl Inwme (dasalba ? ) 7 Revenue Ba Gross amount from sale of assets other A Securl0es B Other than inventory 8a 1 5 4 5 . _ b Les! eost/othar bests b sales expenses 8b 2 600 . C Gain a (bas) (attach schedule) BC -1 0 5 5 . d Net gain or (lose) (combine Ilna 8c, columns (A) and (e)) 8d -1 0 5 5 . 9 Special events and acWrGes (attach schedule) a Gros revenue (not including E of contnbuhone reported on line ta) 9a 2 99 0 . b Less duct axpensm othar then fundraising expenxs 9b ,pi} C Nel income a (loss) from special events (subtract line 9b horn Ilns 9a) 9C 2 9 9 0 . 10a Gross sales of inventory less returns and allowances 10a b Less cost of goods solo 10b C Gross profit or (loss) from sales of inventory (atlach schedule) (subfrect line tOb from line 10a) 10C 11 Other revenue (from Part VII, line 703) 11 12 97 9 . 12 Tout revenue (add lines 1d. 2, 3, 4, 5, 6c, 7, Bd, 9c, 10c, and 71) 12 1 597 925 . 13 Program services (horn line 44, column (e)) - , 13 1 230 7 64 . 14 Management and general (horn line 44, column (C)) r( It ( 14 270 695 . Expenses 15 Fundraising (horn line 44, column (D)) ~~~lJ ll 15 16 Payments to smlietea (attach schaouls) 16 17 Total sx enses add lines 16 and 44, column A 17 1 501 9 5 9 . 18 Excess or (deficit) for iha year (subtract line 17 horn Ilna 12) 18 9 6 9 6 6 . Net 19 Nel easels or fund balances at beginning of year (eom line 73, column (A)) 19 1 ~ 5 2 5 5 . Assets 20 OUw changes In net assets or lund balances (atlarh asplsnauon) 20 21 Nel asseb or fund balances at and of ear tombine Ilnas 18, 19, and 20 21 1 171 7 21 For Paperwork Reduction Act Notice, see page 1 of the saperats Instructlona c~~ 8 99012 N7r terse GLD 4224 form 990 (1998) Coornael FOIT•aollr•o 0nlr 1990 N•loo ' form 2758 Application for Extension of Time To File (Rev ~~ne lase) Certain Excise, Income, Information, and Other Returns on+e Nd 1545-0148 D•p•rlm•nl of IM Tnuvrr m1•rnN a•nrw• s•rwc• ? Flle a se araU a Ilcetlon }or each return Flaase type or Name Employs ID number print File the The Arc of Hilo 99-0109668 orlylnal and one Number, street, end room or suite no (or P O box no If meal Is not delivered b street address) copy by the due 1099 Waianuenue Avenue data for fi8ng your return See Instructlons on City, town or post olfiea, stale, and ZIP code For a foreign adtlress, sae Inslructlons page2 Hilo Hawaii 96720 Note. Corporate income tax return files must use Form 7004 to request an extension of lime to file PeMerships, REMICe, and trusb must use Form 877610 request an extension of lane to file Form 1065, tO6fi, or 1041 1 I request en extension of 8me until Ma I 15 , Z O O O , to Ble (check only one) Form 708-GS(D) orm 990-T (sec 101(e) or 409(a) trust) Form 1120-ND (sec 4951 texas) Form 8612 Form 706-GS(f) Form 990-T (trust other Than above) Form 3520-A Form e613 Form 990 or 990-EZ Form 1041 (estate) (see instructions) Form 4720 Form 8725 Form 990-HL Form 1041-A Farm 5227 Farm ee04 Form 990-PF Form 1042 Form 6069 Farm 8831 I(81e orgamzatwn does not have an office or place of business in We United Stales, check this box ? O 2a For calendar year , or other tax year beginning Ju 1 1 19 9 8 and ending June 3 0 , 19 9 9 b If Ihis lax year is for less then 12 months, check reason Initial return Final return ~ Chenga in accounting psrbd 3 Has an exlensbn of tlme W Ak been previously granted for Ihis lax year] ®Yas O No 4 Stale in detail why younaedtl,eeztension CPA requests addition time to file a complete and accurate return. The Organization is >.n the process of completing -its annual audit which is ncessary to file a prover return. 5a I( Ibis form is for Farm 708-GS(D), 706-GS(T), 990-BL, 990-PF, 990-T, 1041 (estate), 1042, 1120-ND, 4720, 8089, 8612, 8813, 8725, 9804, or 8831, entx the lenlatlve lax, less any nonrefundable vedlls Sea instructlons f O . b II this form Is for Form 990-PF, 990-T, 1041 (estate), 1042, or 8804, enter any refundable credits and estimated - tax payments made Include any prior year overpayment allowed es a credit f O . C Balanes due. Subtract Ilna 6b horn Ilne 5a Include your payment with Bxs form, or deposit wdh FTD coupon n requtred Sea Instructons f 0 . Signature and Verification Under penalties of periury, I declare Ihal I have examined this form, Including accompanying schedules and statements, and to 81e beat of my knowledge and belief, It is true, rartecl, and complete, end that I am authorized to prepare this form Slgnalure~ Qti? ~(ti Tille?CPA Date?02/05!00 FILE ORIGINAL AND ONE COPY. Tha IRS will show below whether or not your application is approved and will rotum the copy ,[Jgt(ce to Applicant - To Be Completed by the IRS `tH~J We HAVE spproved your application Plaaaa a8ech this form to your return We HAVE NOT approved your applicaticn However, via have granted a 10-day grace period horn the later of the dale shown bebw rx the due data dl your return (ncludmg any prux extensions) Ttus grace parwd is considered to be a valid exlanabn of Ume (or ebctions ottlervnsa requved to be made on a limey return Please attach This form to your return We HAVE NOT approved your application Attar considering the reasons stated in item 4, we cannot grant your request for en extension of 8me td file. We are not granting u1e 10-day grace pertod We cannot consider your application because it was Oled alter the due date of the return for which an extension was requested Other BY !i ~ Dkeclor .r bats If you want a Copy of this form to be ralurnatl to an atldrssa other than that shown above, please enter address to whfc cop sho acre ~J• - Name ~G R+ O {i'ce` Pleeee Ann Fukuhara CPA ~ 0 Type Number, street, end room or suns no (or P O box no a meal is not delivered to street address) or P.O. Hox 6691 Y Print City town or post oKce, stale, and ZIP code For a foreign etldress, see instructons H11o HI 96720 ~ For Paperwork Reduction Act Notlee, see page 2 of form m 2758 (Rev 6-9e) cA~ 8 2)581 NTr kiss GLD 3258 Coprripnl Fprma anflw•r• Onir 1999 Nelrn Form 2758 Application for Extension of Time To File (Rev. June 1998) Certain Excise, Income, Information, and Other Returns OMB ND ~s4s-o+46 D•pvlm•nl Df INTrumry murnN a•..nv s•rdc• ? Fde a ca orate a Ileatlon for each return Please type or Nams Employer ID number prlnl Ftk the The Arc of Hilo 99-0109668 original and one Number, street, end room or suite no. (or P 0 bnx no If mall is not delivered to street address) copy bytltedue 1099 Waianuenue Avenue dale for filing yotr return See instruelwns on City, lovm or post offKe, stale, and ZIP code For a foretpn address, sea mstructrons pege2 Hilo Hawaii 96720 Note: Corporate income tax return filrs must use Fonn 700410 request an extension of tlme to file Partnrships, REMICs, and trusts must use Form 67361a request an extension of hme to file Form 1065, 7068, or 1041 1 1 request an extanaton or time until Feb rlla r 1 5 , 2 0 0 0 a file (check only one) Form 706-GS(D) Form 990 a or 408(e) trust) Form 1120-ND (sec 4951 lazes) Form 8612 Form 706-GS(f) Form 990-T (trust other than above) Forrn 3520-A Form 6813 Form 990 or 990-EZ Form +041 (estate) (sea instructions) Form a720 Form 8725 Form 990-BL Form 7041-A Form 5227 Form 6604 Form 990-PF Form 7042 Form 6069 Form 8831 If tlta organhahon does not have an office or place of business in iha Untied Slates, check ihls box ? 2a For calendar year , or other tax year beginning Ju 1 1 19 9 8 and ending June 3 0 , 19 9 9 b if this tax yar u for leu than 12 months, check reason Inltlal return Fnal return ~ Change b aceountlnp prod 3 Hes an extension of hme la file been previousty granted fw Ihu laz year? ~ Yea ®No 4 Sbtemdetailvrttyyouneedtheexlenslon CPA reQUests addition time to file a complete and accurate return. The Organization is in the process of completing its annual audit which is ncessary to file a proper return. 5a If this form Is for Form 708-GS(D), 706-GS('f), 990-BL, 990-PF, 990-T, 7041 (estate), 1012, 1120-ND, 4720, 6089, 8612, 8613, 8725, 6804, or !1831, enter the tentative tax, less any nonrefundable credits See inslructlona S 0 . b If this form Is for Fonn 990-PF, 990-T, 1041 (estate), 1042, or 8804, sntr any refundable cedils and estlmeted lax payments made Include any prior year ovrpayment allowed es a credit S 0 , C Balance due Subtract line Sb from line Sa Include your payment with this form, or daposd with FTD coupon H requved See Instuctons S ~ . Signature and Verification Under penalties of per(ury, I declare that I have examined this form, including accompanying schedules and statemanLs, and to the bast of my knowledge and ballet, it is true, cortecL and complete, and that I am authored to prepre this loan SI nahae ? ,w ~~Tic~iwtn. ntle ? C PA De+a ? 11 / 12 / 9 9 FILE OR LAND ONE COPY. The IRS will show below whether or not our a Ilcatlon Is a roved and will return Me eo Notl to Applicant - To Be Completed by the IRS Wa HAVE approved your appilcatlon Pkaae attach this form to your return We HAVE HOT approved your applicatlon Howavr, we have granted a 10-day grace prood from the left of the date shown below or the due data of your return (including any prior extensbns) This grace penod is considered to be a valid axlensbn of hme for electlons othsrwlss requved to ba made on a timely return Please attach this form to your return Ws HAVE NDTapproved your applbatlon A8r considrtng the reasons stated In item 4, we cannot grant your request for en axlensan of tlme l0 81e We are not granting ttte 10-day grace prood L-~T~NcICiJ /-`,ppROVtU We cannot consider your applicatlon because it was filed after the due dale of the return for whteh an extension was requsalsd Q otnr By P.IC-'a - 'RE',~~+EF,, Dlf;";TC~ I! ou want a copy of this form to be returned to an address other than Ihal shown above, please enter address to which the copy should ba sent Nams Pieasa Ann Fukuhara CPA TY W Numbr, street, end roam or cuita no (or P O box no N mail is not delivered to street address) or P.O. Box 6691 Pdnt CI ,town or p b post office, stale, and ZIP code For a total n address, sea Instructlons Hilo HI 96720 For Paperwork Reduction Act Notice, sea page 2 of form Form 2758 (Rev 6-98) CM 6 2TSat NTF 15755 GLD 7258 CDDyrlaht Forme spfl~•r• Only •9N N•ic• Form 990 t99B The Arc Of Hilo 99-0109668 p e 2 Part II Statement of All orpanlanonr mug cemphla eolumntA) Column. (e}tC) anE(Dlan ra0a1ra0 lor..clian SOlteX7)ane (q orpamollpm ano FunetionalExpenses aachpn~9.7US1)npnuamplcnarlub4iwbemaplipnalloremaratauSOKlrelnslruellomonpapat7l Do not Include amounts reported on One (B) Program (C) Msnagamant 6b, 8b, 9b, tOb. or 16 0l Parl I (A) Total services (D) Fundralang and general 22 Grants and allocations (attach schedule) 4~' , h. fauns a::n5 1 22 I , 1': "l~:-~'ir 23 Specific assistance to indlvlduels (an.cn rcn) 23 v^ =i r ~ 24 BenaRts paid to or for members tsnacn tin) 24 `;1 • + 25 Compensetan of oRcars, dkeclors, etc 25 26 Othersakrtesandweges 26 832 318. 638 756. 193 562. 27 Pension plan contribugons 27 26 Other employee benefits 28 71 8 61. 51 5 7 8. 2 0 2 8 3. 29 Peyrolltaxes 29 81 909. 62 247. 19 657. 30 Prolessional fundra~aing leas 30 31 Accounting tees 31 32 Legal fees 32 33 Supplies 33 41 503. 91 026. 977. 34 Telephone 34 35 Postage end shipping 3$ 36 Occupanry 36 37 Equpmant rental and maintenance 37 38 Printing andpublkatlona 38 5 512. 265. 5 247. 39 Travel 39 8 502. 6 007. 2, 495. 40 Conferences, conventions, and mee0ngs 40 41 Interest 41 42 Dalxaciagon, depletion, ate (all.cn rcnaeai.> 42 7 2 6 0 5. 7 2 6 0 5. 43 Other expenses (item¢a) a 43a b 43b c 43c d 43d e See Sch. Attached a3e 387 254. 358 280. 28 974. 44 Total funetlonal axpanssa(aaa nna. }71nrevpn •slOr anixatlona complatlng columns B ca thasatotalstollnastf-ts 44 1 501 959. 1 230 764. 270 695. Reporting of Joint Coab -Did you report ~n column (B) (Program services) any joint cosh from a combined educedonal campaign and fundraimng soselbtlon7 ? O Yes ®No If'YSa; enter (I) the aggregate amount of these Joint costs 5 , (li) amt allocated to Prog services S III tM amount albcatad to Mana ement and sneral S ,and Iv amt. albcatad to Fundraisln S Fai411 Statement of Pro ram Service Aecom lishments Sea Spsciflc Instructloro on pa a 20 ) What a Iha organization's pnmary exempt purpose7? See Statement Program Sarviea All organizagons must describe thev exempt purpose achievements In a clear and concise manner Slate the number of clients Exl7anaaa (Raguln0 ter 501(cXS) served, publ¢albns Issued, etc Discuss achievements that are not measurable (Secoon 501(ex3) and (4) organizabons and .ne(.)orpr,ana.a.7pltt) 4947(a)(1) nonexempt charitebla trusts must also enter the amount of grants and albcadons to others) lru.is eat opnonai for olnarr a See statements Grants andallocatlons S 1 230 769. b (Grants and alocations 5 C Grants and alocationa S d Grano and allocations S 6 Other ro am sarvbea atlxh achsduk Grants and albcadons S f Tobl of Proanm Sarviea Exoanaaa(ahouW equal line 44, column (B), Program sarviees) ? 1 , 2 3 0, 7 69 . cAA a 99072 NTF ta7sa GlD 4224 Cep7rlphl Forma 9ellvrara Only, 1pW Nake Form 990(t9se) The Arc of Hilo 99-0109668 P.w3 k.N Balance Sheets (sea specir~c Inso-uctbns on peg. 20 ) Nob: Whsra rsqured, attached schedules end amounts vnlhln the descipllon (A) (B) column should ba for and-of-year amounts only Beginning of year End of ysr 45 Cash non-Interest-bearing 45 46 Savings and temporary cash investments 6 9 9 313. 46 716 3 5 9 . 47a Accounts recalvabls 47a 4 9 615. b Less allowance for doubtlul accounts 4171.b YY•• ~1~~ 5 0 0 0 . 3 5 6 91 . 47c 3 9 615 . .t 48a Pledges receivable 48a ,y b Less alowance for doubtful account 48b 48C 49 Granbracsrvable 112 726. 49 93 523. 50 Receivables from oKcers, d'rectors, trustees, and key empbyees (attach schedule) 50 51a Other notes and bens receivable (attach schedule) 51e 609 176. : b Less albwanee for doubtful account 51 b 5 0 17 0 . 51 C 60 9 17 6 . Asaeb 52 Invantorka for sale or use 54 53 Prepaid expenses and delertad charges 2 2 195. 53 2 4 4 5 6 . 54 Investment - sacurtbes (attach schedule) 9 9 7 9 9 . 54 114 02 8 . 55a Invasbnant -land, bu9dings, and ' " equipment basis 55a b Lsss accumulated depreciation (atta~Jl schedule) 55b 55c 56 Invastrnent - other (attach sdledula) 56 57a Land, bulldnps, and equipment basis 57a 1, 4 7 4 3 8 4 . b Lesa eeelrmulelad tlepreciahon (attach _ schedule) 57b 782 266. 792 940.57c 692 118. 58 oln. ? Lease bonds I 224 732. 58 1 000. .oats lesrcrie. 59 Total asset (add Ilnas 45 throw h 58 (must equal Ilne 74) 2 0 2 7 0 6 6. 59 2 2 8 5 2 7 5. 60 Account payable and accrued expenses 117 682. 60 103 910 . 61 Grant payable 61 62 Defanad rwanue 62 63 Losns from of<cers, dreclors, trustees, and key employees (attach Llabllltles schaduM) 63 64a Tax-exempt bond Ilabllltlas (attach scMdule) 64i b Mortgages and other notes payable (mach schedule) 8 3 4 12 9 . 64b 8 2 4 580 . 65 otN. ? Inter coin an u.eman(4.rcne. - P payables ) 65 165 064. 66 Tobl Ilabflltles (add lines 60 ttvou h 65) 9 51, 811. 66 1 113 5 5 4 . Organlatlona that follow SFAS 117, check here ? and complete lines 67 through fig end Ilnas 73 and 74 67 unrestrletsd 8 6 4 8 7 9.67 9 0 6 9 8 4. 68 Temporvlyrastrktad 210 376. 68 265 237. 69 Permenentlyrestricted 69 Nat Organlzatlons that do not follow SFAS 177, checkhara ? ~ and complete Asset lines 70 tlvough 74y or Fund 70 Capdal stack, trust prinapal or curtent funds 70 Balances 71 paid-in or capital surplus, or land, bwlding, and equipment fund 71 72 Refined earnings, endowment, eCCUmulatad income, or other funds 72 73 Tofl net easel or fund balangea (add Ilnee 87 tfvough 69 OR ttnas 70 ~ - through 72, column (A) must equal Ilne 19 end column (B) must equal ~ . line 2t) 1 075 255. 73 1 171 721. 74 Tofl Ilabllltlee and net aseab I fund balances sdtl Ilnes 66 end 73 2 02 7 0 6 6. 74 2 2 8 5 2 7 5 . Form 9fi0 Is avellabN IW Dublk Inspection and, for soma people, serves es the primary or soN source of Information about a patkular organrzaWn How the publk prcelvas an orgeniulbn m such cases may ba dafrmined by the inlormafbn praeantad m its return Ttlwtora. pfese make sure the return is complete end accurate and fully describes, in Part III, the organizatbn's programs and accomplishments. au 8 99034 Ntrlneo GL04225 Co0rri9e1 i9rmt S911waradnlr 1990 Neke Form 9901998 The ArC of Hilo 99-0109668 Pa a4 Part IV=A' Reconciliation of Ravanue per Audited Pak IV-B Reconclllatlon of Expenses per Audited Financial Statements with Revenue per Flnanelal Statements with Expenses per RetUin (Sae Speel& Instructions, page 22) Return a Total revenue, gains, and other support . - a Total expanses and losses per audited :y;~y., per audited 1lnandal etatemen4 ? a l 5 9 6 9 8 0. nnanclal statements ? a 1 r`5 0 2 514 . b Amounla Included on fns a but not on a ~ ~ w b Amounts Included on line a but not 9ne 12, Form 990• ,r e+ on 9ne 17, Form 990 ~f (1)Net unrealized game ~I' • r (1)Donated services on investments = - e* ~ 5 use of Iadlitles S ` _ (2) Donated services _ - (2) Pnor year ad(ust- :i _ 6 use of facihhes S - j ,r, menb reported on (3) Recoveries o1 prior - Ilne 20, Form 990 S ^n ' ~r year grants S - (3) Losses reported an - `y (4) Other (specify) " , ='S Ilne 20, Form 990 f _ , ~ Loss on (4)Other (specify) sale s 1, 055. Loss on s ~ t Add amounts on lines (1)1}rough (1) ? b 1 055. sale s 1,055. Add amounts on Imes (1) 1Frough (1) ? b 1 055 . c Llneaminuallneb ? c 1 597 925. c LlneaminusGneb ? c 501 459. d Amounts included on Ilna 12, yq ' d Amounts mduded on hoe 77, - '-r'3' form 990 but not on floe a. _ ' ;'+~a ~r Form 990 but not on hoe a ~~r~ (1) Investment expenses ~ ~ _ _ (1) Invesment expenses ~ ~`'T not mduded on _ _ i_~ 4~:~ not included on :'p" i hne 6b. Form 990 f -`ir?- hne 6b, Form 990 f ~ ~=°i (2) Other (specify) *,'atr-~ (2) Other (specify) -F Ai+i• ---RAY 4 _ •qF Add amounb on Ilnas (1) and (2) ? d Add amounts on Imes (1) end (2) ? d e Total rovanua per Ilne 12, Form 990 a Total expensae per line 17, Fonn 990 Itnae lusllned ? e 1 597 925. Itnacplusllnad ? e 1 501 459. ~ttrt, List of Officers, Directors, Trustees, and Key Employees (List each one even If not compensated, sea Specific Instruclrons on page 22 ) (B)Title and average (C) ompensation (DI ontribulans to (E) Expense (A) Nama and address hours par week (lf not paid, emppk se benefit plans account end other devoted to pos16on enter -0- d delen•ad comp stlowances See attached schedule 75 DId any oflker, dtractor, Wstaa, or key empbyee receive aggregste compensation of more then f 100,000 tom your organlratbn and all related agenlzalrons, of which more than S70 000 was provided by 6ya related organua9ons7 ? ~ Yea ®No If -Yes,' attach schedule - ees Specifz Instructans on page 22 cM ! 99071 NTF tsyet GLD 4225 Co0Yr~9n1 Forms sollrara Only 1100 NMCo Form 990 1998 The AIC of Hilo 99-0109668 Pa e5 Part VI Other Information (S•a SpacdK Instruetbns do p e 23 Yaa No 78 DId organiulbn engage In soy activity not pravlousy reported to IR57 If'Yee; attach detailed desciptlon of eseh aclWly 76 X 77 Wva any changes made In the orpanrzmg or povsrning documents but not reported to the IRS? . 77 X If'Yes,' albch s conformed copy of Iha changes ::4+. 78a DId the organization have unrelated bustnasa gross income 0151.000 or more during the year covered by Uus return? 78a X b If 'Yea," has It filed a tax return on Form 990-T far Ihb yev? N/A 78b 79 Waa there a Uquidation, dlsaolutlon, lvminallon, ar substantlal contraction during the year? II Yes,' attach a statement 79 BOa Is Ux organzatlon related (other Than by assoaatbn wath ¦ statewide or nationwide organization) through common YM , membership, governing bodies, trustees, officers, ale , to any othv exempt or nonexempt orgenrzelion7 80a X b If Yaa; only the name of the organixaUOn ? H110 Arc Housin Cor oration f' . ' and Hale OlU HOl III and check whether it is exempt OR nonexempt 81 a Enty the amount of polltlcal expenditures, direct or indreel, as described In the instructions for line 81 81a 0 , Y b Did the orgenlzatbn 8Ie Fortn 1120-POL for this year? N/A 81 b • 82a Did the organ¢atbn receive donated services a the use of matvials, egwpmenl, or lealltias al no chvge ar at substantially kss Ihan fair rental value? 62a X b II'Yes ;you may Indkate Ute value of these items hue. Do not Include this amount ~ as revenue In Part I or as an expense in Part II (See instructlons for reporting In Pert ill) N/A 82b 83a Did the orpanlzatlon comply with the public inspection requvements for returns and exemption applkations7 83a X b DId the organizatlon comply with the disclosure raqu4amenls relatlng to quid pro quo eontrlbutlons7 83b X 84a Did the organrzatlon solicit any contributlons or g18a that were not tax deductible? 84a X b II Yas.' did the argamzatlon Include v,°U+ every so9cdaUon en express statement that such contrlbutrona or gflla wva not =q,`:d tax deductlble7 NlA 84b 8$ 501(c)(4), (5), or (fi) organzalons - a Wsra subslantlelly all dues nondeductible by members? NJA 85a b DId the organlzatlon make only In-house lobbying expenditures 0152 000 or less? N/A. 85b If Yes' was answered to e'ahv BSe or BSb, do not complete SSC through 85h below unless U+a organzatlon received a ; - ' waNv for proxy tax owed for the prbr year `'•r` r C Duas, assessments, and mmlly amounts from members N/A 85t: d Sectlon 162(e) lobbying and polltlcal ezpanditures N/A 86d e A re ale nondedueUble amount of section 80 e 1 A dues notlcea N/A 85e 9fl g fi(x)() s• f Taxable amount o! lobtying and political expenditures (line BSd less BSa) N /A S5f r , g Does the organrzatlon elect to pay the section 6033(e) tax on the amount m 851? NJ A 85 h I1 saeUon 6033(axt)(A) dues notlces were sent does the organzatlon agree to add the amount m 851 to its reasonable estimate of dues allocable to nondeductlbla lobbyng and poklicel axpandltures for tl+e follovnng lax year? N /A 85h 88 501(c)(7) organzatlons - Enty a In~Uetlon fees and capital contrlbulbna included on m. ° • line t2 N/A 86a 0 . , b Gross recetpb, included on line 12, for public use of club faulitles 88b 0 . t 87 501(ex12) organ¢atbns -Enter a Gross income from members or shareholders 87a 0 . b Gross Income from other sources (Do not net amounts due or paid to other sources ~ against amounts due or received from them) 87b 0 . ~ ' w ~-,~F 88 Al any time dunng the yev, did the organization owns 50°/. or greeter intvesl In a taxable corporatlon or partnvship7 If Yas; complete Part IX 88 X 89a 501(ex3) organhalwns Enter Amount of lax +mposad an the organlxatlan dunng the yev under N / A d~ ± . . sactlon 4911 ? ,section 4912 ? ,section 4955 ? •f ;2 b 501(c)(3) and 501(c)(4) organizations -Did the organrzalion engage in any section 4958 excess benefd transaction during the years I(Yes,' attach a statement explaining each Uansecllon 89b X 0 Enty Amount of tax imposed on the organization managers or duquallfied persons dunng the yev under sections 4912, 4955, and 4958 ? 0 , d 'tofu Amount of tax on line 89c, above. reimbursed by the organization ? 0 90a List the states vnth wh+ch a copy of tins return is filed ? N /A b Number of amployaaa employed in tl+a pay period that Includes Mvch 12, 1998 (Sea Instructions) 90b 3 91 ThaDooksarslncareol? The ArC Of Hilo Talephonano?808-935-8539 t.ocated at ? 1099 Waianuenue Ave zlP.a? 96720 92 Sethon 4947(a)(1) nonexempt chenlabls trusts filing Form 990 m lieu of Form 1041 - Check hers ? and enter the amount orfez-exempt nteresl race ved or accrued during the tax yev ? ~ 92 cu a 99056 NTF +erex GLD 2877 CoPYrignt form° aellrere Only 1990 N°Ite Form 990 1998 The Arc of Hilo 99-0109668 Pa e 6 PaR VII Anal sts of Income-Producin Activities (Sse Spaufic Instructions on pa a 27 ) Enter you amounts unless oiharvnse Unrelated business Income Excluded b aecaon 512, 513, or 514 (E) tndleakd Business (B) (C) (D) Relekd or exempt 93 Proyam service revenue code Amount Exclusion coda Amount Junction Income a b c d eSee Sch. Attached 616 018. f u•mrruM•amua p•rm.m. Q Fw••no comncb from port •pmciu 94 wembvmrpawune..eu•mmt. I 95 INnnt on prop. •no t•mponry u•e 19 3 0 60 9 . inve•tm•nl• 95 p,namaunbimuenvomncunnn 19 16 721. 97 N•i r•mn mcom. or Pou) from .•ei mm a oeei-finencep property boot tl•bi-Nnenup property 98 Nn nnlel income or ppa•11rem permn•I prep•ny 99 Omer mrntm•m mcom• 100 Gunaaou)Irome•Inoluuuein•r -1 055. In•n invnlery 10n1 Namcom.ernp..,frem.a«......ni• I 2 940. 102 GroU prpflllaOUi lrem Nb• 01 inventory 103 Ottw revenue a b I c I d eSee Sch. Attached I I 12 979. 1D4 SUbbtalt•otlceiumn•la4(D1•np1E)1 0. 47 330. 630, 882. 105 Total (add line 104, columns (6), (D), and (E)) ? 67 e , 212 , Note (Line 105 plus hoe 14 °art I, shoultl equal the amount on line 12, Part I ) PaR VIII Relationship of Activities to the Accomplishment of Exempt Purposes (See Spetyfic Instructions on pg 2fi ) Lfns No. I Explain how each OCavfty for wtuch Income Is reported In column (E) of Part VII contribukd Importantly to the accomplishment of the • organrzation's exempt purposes (other Man by providing funds fa such ptayoaas) 93 Pro ram_ervice revenues supports the residential education and voca~~onal opDOrtun_ties for clients with mental retardation. The Arc provides var?ous programs such as The Adult Dav PLOQrdn, ~vocatio:,al evluation tra~nina and rehabilitation sheltered work act~vit.es and the Waver procrram. These programs support the lach>.eveatent of prov~dinq educational, vocational, and rehabilitation of clients with mental retardation. 95 Interest and income from investments used for above programs. 96 Amounts used for programs as stated above. I See attached schedule Part IX Information Re ardin Taxable Subsidiaries Com late this Part if "Yes" box on line 68 is checked. Name address, and employer identification Percentage of Nature of Total Entl-of-year owners lp number of corporation or partn.rshio interest business activities income assets I e~ e/ Une•r p•n•I1N• p' Oerryry I p•Clpf In•i I nave lHmmep IN• return inClutlinq ettempenymp fCn•OUIH ano •iegm•Me •no 10In• b••1 of my knewytlp• Np Please e•oef nr•Iru•c: nu and complete Dec union of prepanrleiMrroanen~cerp•baee on aumiormnwn el rmc'+prepu•rnn•ny•nerietlpa (See W - cirpnV en pep.' Sign „b~ Here ' f""`-' , RoR?ww E Pcr~~ fou TRCOU-Ert St na re of officer Date Type or print name and tlUe Preparar nn Data en«R ,I e•il- Praparer's SSN paid signature U~'J 0 4 / 18 / 0 0 oioy.a ? Preparer's Frmsname(oryours Ann Fukuhara CPA EIN ? 99-3269888 use only tl sell-empbyed) , 719 Kanoelehua Avenue ziP+a? 96720 and address H110 HI eu, 8 990fifi NTp ,eyes GLD 2877 fnnvrinni Rw.w.•tnrirer•Onlr tsse N•ipe Nerve The Arc of Hilo ID No 99-0109668 Attachment to 1998 Forth 990 Part I -Statement of Revenue, Expenses, and Changes in Net Assets Line 9, S ecial Events and Activities SDecid Events. (A) (B) (C) Olher Told Gross Receipts 2, 990. Z, 990. Less Contnbutlons Gross Revenua 2, 9 9 0. p, 9 g 0, Leas Dted Expanses Net Income or (loss) 2, 940. Z, 940, Desmphon of Events (A) Tshirt sales and other mist sales (s) (c) other ceorr~on,+4se-asu~~~.~.arnsr.um. m~ SCHEDULE A Organization Exempt Under Section 501(c)(3) OMB tie ts45-0o47 (FOrrTI 990) (Except Prlvata Foundation) and Section 501(a?, 501(f), 501(k), 501(n), or Section 4947(aH1) None%empt Charitable Trust Supplementary Information 1998 D•p•rlm•nr •r rn• Tra••ury Sea separate Instructions. inr.rn•i F•.•nv s.n~c• ? Must M tom feted b the above or aniaatlona and attached to their Form 990 or 990•EZ. Name cl the organ¢allon Employer Idanti0cation number The Arc of Hilo 99-0109668 art L. Compensation of the Five Highest Paid Employees Other Than OHlcers, Directors, and Trustees (Sae Instruc0ons on papa 1 List each one If there ve none, sntr 'None ~ (a) Name and address of etch employee paid more (b) Tills and average Murs (d) ceMrlevlr•n• 1• (e) peme then f50,000 per week devoted to posl0on (c) Compensa0on e~r.n•e~ee,e~wnur~on of mar allowinees N/A ToW number o1 other ampbyaee paid over ~ 550000 ? , rf,1 Compensation of the Five Highest Paid Independent Contractors for Professional Services (Sae Instruclbna on page 1 Liel each one (whalhar IndNrduals or M1ms). If tlwe srs none, enter 'None ~ (a) Name and address of exh independent contractor paid more 9ren 550,000 (b) Type of seMca (e) Compensation N/A Tohl number of oNars reserving over 550,000 for - ; _ ~ •4i ~ r 3~ olassfonal servrees ? r .3.=`• - ,mss' : .e For Papsrvvork Redueuon Ast Notlee, sea page 1 of the inatruetrona for Forth 990 antl form 990-FS SeMduls A (Form 990) 1999 cA~ 9 990A12 Nrv rs.er GLD ]274 e..-. e... .._,v. .ee. The Arc of Hilo 99-0109668 Srhsduls A Form 990 1998 Pa • 2 rPart III Statements About Activities Ys. No 1 During Bra year, has the organaetlon attempted to infiuanes national, state, or local legislatlon, Including any attempt to influence pubix; opinion on a lagiabliva matter or referendum? 1 X II'Yas,' enter total expenses paid or ineured in connection vnlh Ors lobbying acllvilies ? S tir Organaallona that made an election under section 501(h) by riling Form 5766 must complete Part VI-A Otfwr ~ organizations checking Yes,' must complete Part VI-B AND attach a statement giving a deleted deaaiption of the _ lobbying activities = 2 Dunng the year, has the organaetlon, either direc0y or indvactty, engaged in any of the follovnng acts with any of its trustees, dseetors, officers, ueators, key employees, or members of than tamilies, or with any taxable organ¢atlon with which any such person is affiliated as an officer, dvector, Wslee, matonly owner, or pnncipel beneficiary a Sek, exchange, or leasing of property? 2a V X b Lending of money or other extension of uadk7 2b X C Fumiahing of goods, services, or facilihes7 2C X d Payment of compensatlon (or payment or reimbursement of expenses If more than 51,000)7 2d X B Transfv of any part of ib Income or assets? 2e II the answer to any questbn Is 'Yes.' attach a detailed statement explaining the transactions 3 Does the organaetlon make granb for sUrolerships, ielbwahips, student bane, ek 7 3 X 4a Do you hew a Becton 403(b) annuity plan for your empbysss7 4a X b Attach a sbtamsnt to explain how the organlzatbn debrminae that IndWlduals or organizatona rseeWing gnnb or bans hom d In furtherance of Its charitable ro ems uali to receive pa menu See Instructlons on a s 2. ~Par4I1T Reason Tor Non-Private Foundation Status (See instructions on pages 2lrrough a ) The organ¢aton is not a pnvats foundation because It is (Please check onty ONE applicable box ) 5 A Grurch, convention of churches, or assoeiatlon of churches Section 170(b)(1 xA)(I) 6 A school Section 170(b)(1)(A)(ri) (Also complete Part V, page 4 ) 7 A hosDBal or a cooperaWe hospital service organaetlon Sectlon 170(bx1xA)(in) 8 A Federal, state, or local government or governmental unit Sectlon 170(bx1)(A)(v) 9 A medical research orgenizatlon operated in con)unetion with a hospital Section 170(b)(1)(A)(IIi) Enter the hoapltal'a name, cky, and state ? 10 ~ An organaeton operated for the benefit of a college ar university owned or operated by a govemmantal unlL Section 170(bx1)(Axiv) (Also complete the Support Sehsdula N Part IV-A) 11 a ®An organaetbn that normally receives a subataneal part of ib support from a governmental unit or from the general publk Section 170(bx1 KAxvl) (Also complete tlra Support Sehsdula in Part IV-A ) 11 b B A community trust Sxuon 170(b)(1)(Axvi) (Also compels the Support Sehsdula in Part IV-A) 12 An orgenizatbn Drat normally receives (1) more than 73 1l3•/. of ib support hom conMbutana, membership fees, and gross recnpb hom ectlvitles related to its charitable, etc ,functions - subfact to certain axcsptlons, and (2) no mon than 33 113•/. of ib support hom gross investment income and unrelated business taxable income (less section 511 tax) from businesses ecqufrad by 8re organ¢atlon altar June 30, 1975 See Sectlon 509(a)(2) (Also complete the Support Schedule in Part IV-A) 13 ~ An organization that is not controlled by any disqualified persons (other than loundatbn managers) end supports orgenaatrons described in (1) lines 5 ttuough 12 above, or (2) Sectlon 501(c)(a), (5), or (6), if they meet the lest of Sectlon 509(aX2) (Sea section 509(a)(3) ) Provide the lollowin information about the supported ar anizalions Ses instructions on ps e 4 ) (a) Name(s) of supported organization(s) (b) Lina number hom above N/A 14 n M organaauon organasd and operated to test for public safety Section 509(aN<) (See mstruetbna on paps 4 ) cM 8 990A72 err iau GLD ]274 Coorr,ahl fermi aollrare Only 'Me Neka The Arc of Hilo 99-0109668 Schedule A Form 990 1996 Pa • 3 PArt IV-A Support SChedUle (Compkla only I1 you chocked a box on fine 10. 11, or 12) Uae dash method of acdounting. Note. You m use the worksheet In the mstruc0ons for canvvtln Rom Ihs accrual to Ole ash method of aeeounbn c.Lnau year for n.cN r•w D.plmanp In)? a 1997 b 7996 c 1995 d 1991 • Total 15 Glflt pDnlt, ma eenlnbutlont raeNvta IDO nolfneNaa urwtur pr.nl. s..Iln.:e).. 787 493. 835 557. 843 997. 801 891. 3 268 838. 16 Mtmovtnlp batrK•Waa 17 orotsrKtwtt from wmuNOnt mareMna~u tNa pr Nrvmu parlermta tr furnitninp of Itcaula. in my .cu•ny InN it not . Dunne. unrNNta fo Nt erptnltallentcntrltaDit tIe 603 058. 575 799. 609 976. 536 323. 2 325 156. DurpeN 16 OreU rneemt from lniuul, alWaanat, tmepnti rKNraa Irem Oaymanlt en tteurlllat lotnt (racoon StlpXef?, rtnlt, royrtlu the unrNtlaa DUrntu 1.1.01• IMOrM part atelionS„ luttl Irem DDt(nattat aGaY,lta Dy;s. erparpllen.rl.r Jpn. a° 30 499. 31 887. 13 148. 8 687. 84 221. 19 Ntl ineema tram unrtlNa Duunot Kpvalu n01 in<lueatl m tin. 10 20 Ta¦rarenutt ltrlK for ln. erganmlion a Dmdll tna tllhtr pti010II or upantlta on dt D•nrr 21 Tnt true Of ttrvictt or fKllllltt furnltnaa to ins orpriiallon Dy t pevarrunantal unll vilhoul cntrpa DO n0liMluaa lht vrut of urvleft er hNlnin ptnntily lurnitnaa to Int public wilnoul entr o '1 Oinr ineomt Alltcn ! Kntault oe net lnclpe. a.In er nD..)Irein 21 231. 10 979. 9 841. 3 503. 95 054. tNt 01 opltN wNS . 23 rel.Ierlln..ielnrwpn72 1 492 231. 1 453 722. 1 976 912. 1 350 904. 5 723 269. 24 lln.:SminY.Iln.,y 839 173. 877 923. 866 936. 819 081. 3 398 113. 25 En1.,,xerlin.:7 14 422. 14 537. 14 769. 13 504. 26 Organixatlona deaerlbed on Ilnea 70 or 71 • 2 Entv 2X o(emount In column (s), Ilna 24 ? 26i 6 7 9 62 . b Attach a Ilst (which Is not open to public Inspec0on) showing Ric name of end amount eontributad by each ~ R' ri person (other than a governmental unit or publicly supported organlu0on) whose total gifts far 1994 3t•a , through 1997 axceedetl the amount shown In hoe 26a Entv the sum of all these excess amounts ? 26b .ik_n C Total support for section 509(•x1) lest Entv Ilne 24, column (e) ? 261: 3 3 9 8 113 . d Add: Amounts Rom column (a) for Ilnu 18 8 9 , 2 21 . 19 22 45, 054. 26b ? 26d 129.275. e Public support (line 26c minus Hna 26d total) ? 26e 3 2 6 8 B 3 8 . f Public su rt rcanta a Ilne 26s numerator dlvidsd b line 26c denominator ? 26f 9 6 . 2X 27 Organizations described on Ilns 12. a For amounts Included in Ilnas 15, 18, and 17 that vrora racerved Rom a'disquaaflad parson' attach a Ilst to show the name of, end total amounts received in each yev Rom, each 'dlsquallfied parson' Eniv Ihs sum of such smaunU for each yev N/A (1997) (1996) (1995) (1994) b For any amount Included In Ilne 17 that was received from a nondisqualiRSd Dsrson, aRach a Ilsl to show the nema ol, and amount rapived for each yev, that was more then the larger of (1) the amount on Ilns 25 for the yev or (2) 55,000 (Include in M,e list orgenaatlons daevibsd in Imes 5 through 11, ae well as Individuals) ARer computing R,e diRerence between the amount racatvad and trio Irgv amount desalted In (1) or (2), enter the sum of Ihese differences (the excess amounts) for each yev N/ ~ (1997) (1996) (1995) (1994) C Add Amounts Rom column (e) for Imes 15 16 17 20 21 ? 27c d Add One 27a total and Ilna 27b total ? 27d _ 0 Public aupporl (Ilne 27G brat minus Ilns 27d blot) ? 27a f Tolel support for aecDon 509(ex2) teal EntK amount on line 23, col (a) ? 271 ~i s1 .jN _~j 8 Pubfid support percentage (Ilne 27e (numerator) divided by Ilrw 271 (denominator)) ? 27 % h Investmem Income rceMa • Ilse 10, column • numerator divided b Ilne 271 denominator ? 27h % 26 Unusual Grant For an orpenlzadon daaaibad n line 10, 71, a 72 That rsceWed any unusual grants dvlnp 1991 enough 1997, atlaUi a Iltt (which is not open to publik Mspactbn) for oath yev showing the nema of Ihs wntrlbutor, the date and amount of the grant, end a boat desrnpgon or iM nahre of en pent Do not Include Ihasa grants v, line 15. (Sea Instructions on page 4 ) cAA ! 990A74 nyf i1/ee GLD X275 Ceevripnlfarmt aerlwnt ONV teas NNCO The Arc of Hilo 99-0109666 SeheduN A ortn990 1998 Pas 4 arty Private School t]uestionnalre (Sea instructbna on page • ) To be tom leted ONLY b schools that checked the box on Ilne 6 in Part IV N/A Yea No 29 Does the organization have a racially nondisrnminatory policy toward students by statement to Its chrtsr, bylaws, other govrnmg Inatrurnenl, or In a rasolutlon of Its governing body? 29 30 Dose the orpanlzatlon Include a statement of Its reelelty nondisviminatory poilcy toward students in ell Its brochures, calaloguae, and other wrdlen communlcatlons wdh Cie publk dseltng with student admissions, programs, and a sdtolrships7 30 31 Has the organizatlan publiaxed its racially nondtsalminalory polity through newspaper or broadcast media during the _ ?~:f perod of solkitalbn for students, or during the registratlon period d it has no solicuebon program, in a way that makes .}~-r the polity known to all parts of the general community It serves? 31 If'Yas,' please daavibe, d'No,' please sxplam (If you need more space, attach a separate statement) ;r ; , 32 Doea the organixahon maintain the lolbvnng - ~ e„ a Records indicetlng the racial compositlon of the student body, faculty, end adminlstraWe staiff 32a b Records documenting that srholarshtps end olhr financial assulance are awarded on a rectally nondiscriminatory bests? 32b C Copies of all cetebgues, brochures, announcements, and other wrdten communlcatlons W iha public dealing wdh student admissana, programs, and adwlrships7 32c d Copies of ell material used by Ms orgenlzetlgn or on its behalf to aollcd contributlons7 32d x •rl-a Ii you answered TJo' to any of Ma above, please expleln (If you need more space, attach a seprale statement) ~ - ,y; 4„r 33 Does the agenizatlon discriminate by race m any way vnth rasped to ' ' _ a Students'rlghta or pnvllegas7 33a b Admfsstons poNcres7 33b C Employment of faculty or adminictratlve stall? 33C d Seholvshlps or other finsnuel assistance? 33d e Educatlonal polkles7 33e t use of facultles7. 33f g Athlstle progrsma? 33 h Other axtrxurrtculr acMltlas7 33h II you answarsd'Yea' to any of Cte above, please expleln (11 you need more space, attach a seprale atatament) r - ,s. 34d Does Cx organizatlon recarva any finanaai aid or ass~slanca hom a governmental agency 34a b Nas the orgenlzatlon'a nghl to such aid aver bean revoked or suspended? 34b If you answered 'YSS'to elMr 34e or b, please explain usmg an attached statement - x ~ . ~t:t 3$ Doae the organlxellon ceniy Met it has compLad t<+M Ma applicable requirements of sacvona d O7 1MOUgh 1 OS o/ Rsv Roe 75-50, 1975-2 C B 587, covarin racal nondiaclminelbn7 If'No' sttach an axptanetion 35 CM 8 990A34 NTF te.ao GLD 3275 Coprnenl FOrTa aaltwera Only ttMa Neico The Arc of Hilo 99-0109668 Schedule A Form 990 1998 Pa a 5 part VI=A Lobbying Expenditures by Electing Public Charltles (sea Instrucibns on page 6 ) (7a W completed ONLY b an a ible a anlzellon that filed Fam 57118 N /A Check here ? a K the apenlzetbn belongs to an aMAeled group Check here ? b d u checked "a" above end 11miled control' provisions sppl Limits on Lobbying Expenditures AfOtlatid)group To be completed totals for ALL elaclMp (The term 'expenditures' means amounb paid a incurred) organlzatbns 36 Total lobbying expenditures !o influence pubtlc op~nwn (grassroots bbbying) 36 37 Total lobbying expenditures to influence ¦ Ieglslative body (daact lobbying) 37 38 Total bbbytrtg expenditure (add knas 36 and 37) 38 39 Other exempt purpose expenditures 3g 40 Total exempt purpoaa expenditures (add tines 38 and 39) 40 t ~ 41 Lobbrng nontaxable amount Enter the amount hom the lolbwtng table n ~ _ If the amount on Ilns 40 la - The lobbying nontaxable amount la - ~ { Not over 5500.000 20°/. of the amount on Iina 40 • - a 4 sy Over 5500.000 but not over 57,000,000 s+oo 00o pm, +sx or m° s,e,a ov,r ssa0 000 ; •a : ,r." ~ 7Ze y ti Over St,000,OOO but not over 51,500,1x10 f 175 000 plu, t0% of Ins axcs,s orsr f7 000,000 41 Over 31,500,000 but not over 517,000,000 tl215 000 pW, ex el ina ucn, avv ll !00,000 ~ : ,i i' OVerf77,000,000 f7,000,o1x) ~4,..r"3..• 42 Grassroots nontaxable amount (enter 25°6 0l line 47) 42 43 Subtract Bne 42 hom tine 36 Enter -0- d line 42 is more atan line 38 43 44 Subtract Itne 41 hom Ilne 3B Enter -0- d Ilne 41 is more than Ilne 38 44 -_t. X_, Cautlon• If there Is an amount on either Ilne 43 or line d4, ou must Ills form 4720 E•"~ 4•,r c~ .3L 4-Year Averaging Period Under Section 501(h) (Some orgenlza0ons that made a section 501(h) elactlan do not have to complete aA of the flue cofumna lxbw Sea the instructons for lines 45 through 50 on page 7) N ~A Lobby ing ExpendRuros During 4-Year Avereping Psrtod Calendaryeer(aflseel (a) (b) (c) (d) (e) ear be Innln In ? 7998 1997 7996 1995 Total 45 Lobbying nontaxable amount . 4 LObbyln ca g yr r )w-A , amount io150% - 47 Total Iobbying axpendllwaa 48 Greexoole nontaxebb amount q esvoota catlk7g - ° - - - - . , . amount (150% ~ , :2~ of tine e ~ s~wrb? ~ -,yy 46 50 Grassroots lobbying ax sndkures Part Vt<8' Lobbying Aetfvlty by Nonelecting Public Charitlea For re oran on b or enlzauons that did not complete Part VI-A See instructions on ps e 8 During Iha year, did the organization attempt to influence natbnal, state a local legislatlon, including any Yaa No Amount attempt to influence public opinion on a legislative mailer a relerentlum, Otrough the use of a volun7aera X b Paid ataN a management (Include compansabon In expenses reported on lines c ttvough h) X ` C Madla advarllsemants X d Mailings to members, legislators, a the public X B Publieatlons, or published or broadcast statements X t Grants to other organaatbns for lobb7nng purposes X g Dted Contact with legislators, th.a slsrts, govNnment oaklab, or • IaplalatM Dody X h Rallies, damonstrs0ons, seminars, conventions, speeches, lectures, a any other means X I Total lobbying expenditures (add lines c through h) -z If "Yes' to any of eia above, also attach • statement gWing a detailed desciptbn of the IoDbying aclNilies uu 8 990888 Nrs,e.n GLD 3278 Cppyriahl Form, So1lWara Only 19ae Nak° The Arc of Hilo 99-0109668 Schedule A Form 990 1998 Pee 6 Part VII• Information Regarding Transfers To and Transactions and Relatlonshlps Wlth Noncharltable Exempt Organizations 51 Did 9ia raporang orgenaatlon dlracty or Indvectly engage In any of the folbwinp vdlh any other organization desalted In seetlon 501(c) of fhe Cods (other than saetbn 501(c)(3) organvstans) or In section 527, rdatlng b polltkal agsnizalgns7 a Transfers from the reporting organlzahon to a noncharitabla exempt orgenlzstlon of Yee No (I) Cash 51a I X (II) Other assets a II X b Other transactions (I) Sales of assets to a noncharrlabla exempt organizatwn b I X (O) Pwchases of asuta hom a nortchardabb exempt organzahon . b li (riI) Rental of faalitlas or equipment b lit X (Iv) Relmbwssmant arrangements b iv X (v) Loans or loan guarantees b y X (vl) Performance of servu;ea or membership or fundraising solkitatbns. b VI C Sharing of IacrlNea, egwpment, mailing lists, other aasaLS, a paid smpbyeea C X d If the anawar to any of the above Is 'Yes,' complete the folbvnng schedule Column (b) should always show the fav market value of the goods, other assets, or services given by the reporting organlzahon If the organu;auon received lass then tat market value In any trenseceon or sharing arrangement, show in column (d) the value of the goods, ofhr easels, a sarvx;as received (a) (b) (c) (d) Line no Amount involved Neme of nonchantable exempt organizatbn Desalphon of transfers, transactlons, 6 shanng arrangements /A 52a Is the agen¢atlon d4ectly or Indvectly aMlraled wdh, or related to. one w more tax-exempt agenizatlons desalDed in Becton 501(c) of the Code (otlter then sachon 501(c)(3)) or In sectlon 527? ? ®Yea ~ No b If'Yea,' complete the fo6ovnn schedule Neme of agan¢atlon Type of organizatlon Desulptlon of ralahonshrp Hilo Arc Hous~n Cor I xem t ffiliate Hale Ulu Hoi III xem t ffiliate I c~~ a 990A66 NTF 1l~9z GLD 7276 CoyYnpnr Farms aenvnn OnIY ti90 Norco NAME:The Arc of Hilo ID N0:99-0109668 SUPPORTING SCHEDULE 1998 Form 990 Part II - Statement of Functional Expenses Line 93 - Other Expenses (B) Program (C) Mgmt. (D) Fund- Description (A) Total Services ~ General raising Work Comp/TDI 12,560. 8,916. 3,694. Insurance 90,232. 26,099. 14,133. Interest expense 81,928. 79,406. 2,522. Miscellaneous expense 21,601. 15,857. 5,799. Professional fees 9,931. 9,931. Outside servcies 21,017. 21,017. Program 60,933. 58,863. 2,050. Repairs and maintenance 35,089. 35,089. Staff training 1,521. 1,521. Sales tax 22,921. 22,715. 206. Transportation - vehicles 22,937. 21,762. 675. Utilities 57,084. 57,089. Totals 387,259. 358,280. 28,974. The Arc of Hilo Federal ID No. 99-0109668 Statement Part III The Arc of Hilo's primary exempt purpose is to provide residential, educational, and vocational opportunities for disabled adults and adults with mental retardation. Statement Part III The Arc of Hilo's vocational rehabilitation and adult day program provided sheltered work and job placements for more than 100 disabled adults. In addtvon, residential support services subsidized housing served more than 100 disabled adults with mental retardation Total program expenses $1,230,764 NAME:The Arc of Hilo ID N0:99-0109668 SUPPORTING SCHEDULE 1998 Form 990 Part IV, Balance Sheets - Line 51 Other Notes and Loans Receivable Original Balance Date of Maturity Description Amount Due Note Date Mortgage receivable 51,000. 49,743. 03/12/96 Inter company receivables 555,721. Other receivables 3,712. Totals 51,000. 609,176. 1998 Form 990 Part IV, Balance Sheets - Line 54 Investments - Securities Market Description Cost Value Investments - Prudential 114,028. Total 119,028. 1998 Form 990 Part IV, Balance Sheets - Line 57 Land, Buildings, and Equipment Cost/ Accumulated Book Description Basis Deprec. Value Property and Equipment 1,474,384. 782,266. 692,118. Totals 1,974,389. 782,265. 692,118. 1998 Form 990 Part IV, Balance Sheets - Line 58 Other Assets Description Amount Lease bonds 1,000. Total 1,000. NAME:The Arc of Hilo ID N0:99-0109668 SUPPORTING SCHEDULE 1998 Form 990 Part IV, Balance Sheets - Line 69b Mortgages and Other Notes Payable Original Balance Date of Maturity Description Amount Due Note Date Mortgages - Housing Urban Develop 824,580. Totals 824,580. 1998 Form 990 Part IV, Balance Sheets- Line 65 Other Liabilities Description Amount Intercompany payables 185,069. Total 185,064. NAME:The Arc of Hilo ID N0:99-0109668 SUPPORTING SCHEDULE 1998 Form 990 Part VII - Analysis of Income-Producing Activities Line 93 - Program Service Revenue Unrelated Excluded by sec. Business Income 512, 513, or 519 (e) Related (a) (c) or exempt Bus. (b) Excl. (d) function Description code Amount code Amount income Rehabilitation, vocation 616,018. and other programs for adults with disabilities Totals 616,018. 1998 Form 990 Part VII Analysis of Income-Producing Activities Line 103 - Other Revenue Unrelated Excluded by sec. Business Income 512, 513, or 514 (e) Related (a) (c) or exempt Bus. (b) Excl. (d) function Description code Amount code Amount income Other income from 12,979. operations Totals 12,979. 1998 Form 990 Part VIII Relationship cf Activities to the Accomplishment of Exempt Purposes Line No. Explanation 100 The Arc disposed of various equipment at a loss. 101 Net proceeds from sales of T-shirts and other fundraising activities. Proceeds used for client excursions and travel. 103 Miscellzneous income from vend:rg machines, sales of Guava, and other income used for residential, educat±onal, and vocational training for clients who are mentally disabled. NAME:The Arc of Hilo ID N0:99-0109668 SUPPORTING SCHEDULE 1998 Form 990 Part V - List of Officers, Directors, and Trustees (D)Contri- (E) Expense (B)Title and (C)Compen- butions to account and average hours sation (if employee other (A) Name and Address per week not paid) ben. plans allowances Glenn Hirata President 0. 0. 0. 15-2717 Moi Street 2 Hrs/Wk Ellen Aoki Secretary 0. 0. 0. 1944 Mona Loop 2 Hrs/Wk Paul Rosendahl Treasurer 0. 0. 0. 209 Waianuenue Ave 2 Hrs/Wk Winston Ching Board Member 0. 0. 0. 26 Hanohano Street 1 Hr/Wk Horace Farr Board Member 0. 0. 0. 505 A Ainalako Rd. 1 Hr/Wk Mike Gleason Board Member 0. 0. 0. PO Box 1076 1 Hr/Wk Doris Iwaoka Board Member 0. 0. 0. 799 Komomala Street 1 Hr/Wk Marsha Kayano Board Member 0. 0. 0. 798 Kauia Place 1 Hr/Wk Louise Northwood Board Member 0. 0. 0. 700 Akolea Street 1 Hr/Wk Takashi Sasaki Board Member 0. 0. 0. 76 A Huaalani Street 1 Hr/Wk Larry Tanimoto Board Member 0. 0. 0. PO Box 983 1 Hr/Wk Carey Uchida Board Member 0. 0. 0. 38 Kaikuono Place 1 Hr/Wk Denise Walker Board Member 0. 0. 0. PO Box 9998 1 Hr/Wk NAME:The Arc of Hilo ID N0:99-0109668 SUPPORTING SCHEDULE Schedule A (Form 990), Part IV Support Schedule Line 22 - Other Income (a) (b) (c) (d) (e) Description 1997 1996 1995 1994 Total Other income 21,231. 10,479. 9,841. 3,503. 95,054. Totals 21,231. 10,979. 9,841. 3,503. 45,059. INTERNAL REVENUE SERVICE (IRS) LETTER Internal Revenue Servr Dap2rtment ~ tie Treasury Oistric: O~rec:cr PL~son to Contzc: ~ ?_tC 0. t:ILO Ta~epncr,e,lur.,trer. (2!}) i25-L235 :..0, E S6i2C-.096 Fe(arP.aci;r to: . Oe:a• S~7 Z 1 _.:t erZd? [tevelue Ccde Setczor.: SO!(c)(031 -Ded: Szr o: ~!ddaa: -^z^~ yeu fer s_cm_ct_:g ce ±^.o-a_ior, sr.c-r. beic: e: e.^. the e: c:c s::: e. ''+e hzve mace d C2CC C_° ;~:l.r 2. Zie cha.^.3es inc:cace! do roc dcverse:! a`[ect: YCLLr CXe.^.PC s~zc~s zad CSC ^_~C ~.^.~:C: Ci. ICCC?C :554e1 CC YCLL GC1t'-:~°_S l~~ ei CvCC. P: ease Vie' u5 in :C~: dCCLL_ d^J .__~re C'd~f,Se .1 C.:e C:12:eC Ce:, PI:::OSe, :.Ie C~CC C_ Cie ra ~~C1, ^dc:e C: aCC res3 G: ±:1.= Crd2t:ii5C:C:~. 11:5 15 2 re. __r°=e~C .•.r re C21: .'g ;rCl'r 2Xee~C SCa C.15. ..'.dt. fCl' °Ct 'fOl.= CCC:e_ZC°_..... ~5_ac~e~=eiy /aLLts, D'_scrict Director _'e- Chz-zed r r To (Vz=e) )=_0 95socidtica .c: Reearded (9E;, AOOV-c) Citizens . i'' "cCzsl_a _ - Par: 2: _s t :a'_ -Z C~_ca-:a C_:c1e ?-0_7) "c __rey ?a:':, C:. $1i55-7L~6 ~ L¢tts: y76(CG)(R2•r. Internal Revenue Ser! Dzpartment , Treasury O~str~ct P 0 Box ?350 Los AnQsies. Cali( 90053 O~rector Parson to Contact LUCILLE HAR.RAGAN HILO ASSOCIATION FOR Te!eprone Hamper RETARDED CITIZENS (213) &9,-2336 1099 WAIANUENUE AVENUE Fete: Fepty tc HILO, HI 96720-2096 EO(100593) pate ,yOV 0 3 IS93 RE: HILO ASSOCIATION FOR RET.r,RDED CITIZENS EIN: 99-0109668 GENT?s"*~N: This letter is in response t~ :rcur recuest for a cony of the determination let;.er for the a~ove-named organization. Our records indicate that this crganization was recognized to be exempt from Federal income tax in FEBRVARY 1955 as described in Internal Revenue Code Section 501(C)(03). It is further classified as an organiza~ior. that is not a private foundation as defined in Sec~lor. 5C9(a) of the code, because it is an organization described in Sec~ion li0(b)(1)(A)(i). The exempt status fcr the determination letter issued in FEBRUARY 1955, continues to be i:! affect. If you need further assistance, please contact our office at the above address or telephone number. - Sincer~/e~ly, Disclosure Assistant \~11~~ LIABILITY INSURANCE CERTIFICATE ACORD CERTIFICATE OF LIABILITY INSURANCE DATE IMAVDDmT 01/24/2001 r ER (g0E)935-6034 (808)935-6312 ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE Triad Insurance Agency, Inc. HOLDER. THIS CERTIFICATE DOES NOT AYEND, EXTEND OR c/o American Insurance Agency, Inc. ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW 900 Fort Street Mall, Suite 500 HonolulY, HI 96813-3705 INSURERS AFFORDING COVERAGE IN u D T e ARC o Hi o a HT o Re a Center & H o WsuRERA Admiral Insurance CO. ARC Housing Corp. /1 dl Hale Ulu Hoi III INBURERe 1099 Waianuenue Avenue INSUIeRc Hilo, HI 96720 INSURERD WSURER E THE POLIGES OF INSURAN E LISTED BEL HAV BEN ISSUED O THE IN U D NAMED ABOVE OR THE POLI PERT INDI TED NOT\MT ANDING ANV REQUIREMENT, TE0.M OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAV BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDRIONS OF SUCH POLICIES AGGREGATE LIMITS SHOWN MI1Y HOVE BEEN REDUCED BV PAID CLAIMS LTR 71TE OF IWURAMCE rO1.ICY NUMBlR PATE (MMID DATE IM LIMf7f GENERAL LIAmLT' 99AG07779 12/02/1999 07/01/2001 EACH OCCURRENCE s 1 000 00 X COMMERCIAL GENERALLNBILT' FIREDWAOEIMymRlln) i Exclude CIAINS MADE O OCCUR MED E%P (My aM P.wq f Exclude A PERBONALi ADV IIWM f 1 0~ OO GENERAL AGGREWTE f 1 OOO OO GENL AGGREWTE LIMB APPLIES PER PRODUCTb • COMPAP AGO S 1 OOO OO POLICY ,~T LOC AUTOMOBILE LU\NLRY COMBINED SINGLE LIMB ANY AlffO fEr rCtlUarM) f ALL ONMED AUTOS BODILY INJJRY f SCHE WLED AUTOS IPw ~~0^I HIRED AUTOS BODILY INJURY f IpN-0NNED AUT09 ~ R~^II PROPERTY DAMAGE f (Pr ~cltlPnq GARAGE LWRITY AUTO ONLY • EA ACGDENT f ANY AUTO OTHER THAN f AUTO ONLY AOG i E%CEilLWILRY EACH OCCURRENCE i OCCUR ~ CLAIMS IMDE AGGREWTE f f DEDUCnBLE i RETFNTEXi i s WORNERE COYrEMEATgN AND TORY LW S ER EMPLOY[R!' LIABILITY E L EACH ACCEIFJYi i EL DtBEASE-EA EMPLOYE i El DIBEABE • POLICY LIMrt f R DCBC M A E L N AD E IAL rR 10 ertificate holder is additional insured in sccordance with polity provisions as their interest nlay ppear. Project: Hswaii County Nonprofit Grants (FY2001-02) Residential and Support Services; a Home Pulama Domiciliary Home C I A H X ADDITIONALIWURED,IWURER LETTER A A L I iNOULD AMY OF 711E ABOVE 0lBCNBED rOLx:1E5 dE CANCELLED BEFORE THE EXPIMTOM DATE iXEREOF, 71Q 16fUM0 COMMNY WILL ENDEAVOR TO MAIL COUnty Of HiWill ~-MrB wRRTWI NOTCl TO THE CERTIFICATE MOLDER NAMED TO THE LEFT, Dept. of Finance BUTFNLURE TO MML BUCN NOTICE BIULLLIMroil NO OBLIGATION OR LIABILITY 25 Aupuni St. Room 118 NNDVPDNITIRiOMPAI11L 1T~11aWIB~OR RErI1NlNTATIVEB Hilo, HI 96720-4252 AI^ r,<~, C-zeerOl AaEnt FORM A•8 STATE OF FIAWAB - DEPARTIAENT OF TAXATION ~~•1998) TAX CLEARANCE APPLICATION PLEASE TYPE OR PRINT CLEARLY PDa OFFlCE USE ONLY 1. APPUCAFITINFORMATION: BUSBiESSSTAATDATEBif1AWAU B'APPLiCABLE Apptlesnt The Arc of Hilo ~ / 03 / fiAW AB RETURNS f11 Fn address 1099 Weienuenue Avenue IP APPLIGBLE Gy/Stala/ 19- 19- l9_, Lp Code Hilo, Heweii 96749 DBA/ c Trade Name ~ APP QVED r.*nr~*.w 2 TAX IDENTIFlCA710N NUMBER(S): JAN 2 2001 HAWAII GENERAL EXCISE ID • 3 0 0 1 3 0 0 9 - - per FEDERAL EMPLOYER ID A 9 9 - 0 1 0 9 6 6 B De artrr t Of Texati0n SOCIAL SECURITY e - - INi S ICE 3. APPLICANT IS A/AN: (CHECK ONLY ONE BOX) APPROVED ] CORPORATION ? S CORPORATION ? TAX EXEMPT ORGANIZATION DUector ] INDIVIDUAL ? PARTNERSHIP ? ESTATE ? TRUST ~JA ~Zg01 ] LIMITED LIABILITY COMPANY ? LIMITED LIABILITY PARTNERSHIP / ~ 3. THE TAX CLEARANCE IS REQUIRED FOR: per • PatMloiJoAhwestDTstrict ~ CITY, COUNTY, OR STATE GOVERNMENT CONTRACT IN HAWAII ' ? LIQUOR LICENSE' ~~ED COPY STAMP ] REAL ESTATE LICENSE ? CONTRACTOR LICENSE ? BUU< SALES ] FINANCIAL CLOSING ? PROGRESS PAYMENT ' ? PERSONAL Pacific•Northwest District ] HAWAII STATE RESIDENCY ? FEDERAL CONTRACT ? LOAN TM copy's eeceptebN as ] SUBCONTRACT ® OTHER Grente (FYE: 2001-2002) _ atubstrtutatortlreorrgmel RSS-KAHOME PULAMA DOMICILIARY HOME ( tex ckxance eernficeae ssuad. x+s rwvaovu st;urn rs sa+nmsoses e+orrr,:'n er~s~rrwsK ~ i. NO.OF CERTIFlED COPIES REQUESTED: 4? Inrefne evenue efVlCe i. GI .NC ATLRF• MICHAEL E. GLEASON EXECUTIVE DIRECTOR PRINT~~ PRINT SPECIFlC TRLE Corporate Officer, General ParMer. Indlvdwl (Sde Propriebr) JANUARY 24, 2001,935-8535 EXT 11 (BOB) 961-0148 SIGNATURE ~OA~E TELEPHONE FAX 'OWER OF ATTORNEY. If aubmrtted by someone oNar Bran a Corporate OMeer, General Pererer, or Individual (Sde Proprietor), ¦ power of atlomsy Stare of Hawaii Depertrnent of Taxaton Form NB48) must ba eubmlttad w+th dxs epphptlon. If a Tex Claerance b rpu6ed hom Vie IraerrW Rswnw ierV~e, IRS Form 8821. or IRS Form 28aB 4 also required. Appllcatlorrs sutatatled wtttqut Proper aWaAzatlon wrtl W sent m iM addrsu or record wiUr hs taxing autlroriy UNSIGNED APPLICATIONS WILL NOT BE PROCESSED 'LEASE TYPE OR PRINT CLEARLY -THE FRONT PAGE OF THIS APPLICATION BECOMES THE CERTIFlCATE UPON APPROVAL TEE PAGE 2 ON REVERSE t: INSTRUCTIONS. Feline b provide regtnred mformatlon on page 2 0l the appllotlon a as ragrared N Urs separate zsWCbons fo this sppllrabon unit result m a derval of the Tax Clearance regdest. (Pigs 1 of 2) ARTICLES OF INCORPORATION tVanntunoahla Fding Fae: 'M • DOMESTIC NONPgOFR Suomu Onymal and Ona True (:aPY Mama Glance •mendment 5717E OF M:. W:.II - - DEPARTMENT OF COMMfiRCE AND CONSUMER AFFa1R5 r ~r; ~~~r i~[-, eusmrsa Ragrsu7tlon Drvrslon v - - - ~ i i 7070 RiCt7arCS Street I ~ Maduq AaCres= P O BG++D, Honolulu, Hawy, %dtb Lf ~ NMr I ~ IryY I 1 ARTICLES OF A1dENDMENT TO CHANGE CORPOR:,TE U$ 0 ~ CLf'1'1 L LG'-E(CE S G;.^.S~IrE[ AY71R (Section 4t5e-3&. }aawali Revised Statutes) OF "^~•Atl The underslgnetl. tluly authorized oY,lcers of me corporation submlmng these ArnC.es of Amentlment. Certify a5 ICIICwS: t The present name of the corporation ~s H?ic Assac?at::cn `o: RetardeC C_':zera 2 The corporanon's name is changed to The A.. of H:!o 3. It atloptfon of the amantlmart wss by the members, complete the following: ~ A, A meenng of the members was held on lNOnen 3.r r~«1 A Guorum was present at the meenng, and at least two-th)rds of the members present at :hs meenng voted to aeapt the amenCment OR B 7Yte amendment was adepteC by the wnren c.rsent of all of the memtxrs a} the nrrarauan anhtled to vote a tt adopi[on at the amendment was by the board of directors, complete the following: A A meenng of the rrrec;ors was hell cn ":cvsmber B, 1555 (Menlo .Day 7aar) A Guorum was pressor at Ne meeor;, anC a mafonty of the dlrec;ors m off)cs cared to aCOpt the amendment CR B. The amendment was atlcptad by ttte wnaen consent of all of the Board ct Olrectars. 5 N the ame.^.Cment was adopted by the Board of ClreC:ors, check one of the fotlowing: [ ] The corporation has no members OR [ X J There are na memCers sntitleC to voce We Cer;lfy antler [he penalties of 4158-158, Hawaii Revised Statutes, that we have read Ne aDOVe stztements. and tat me same zrs true and correct Wirness our Hands tn~s 2 `h day of NcveTbe: , t9 95 . lcu.s N. Fav~o. Pres±de•1t I1 6lertn 5. F+~'ita. U~Ce pTselcen{ pNPfml HNr a itl.) \ ' R Mnl a TiW) /t ~ cal nn -~/f/~ rs.an•~~ w onK«l / rypn.a..or Orr.wl (Sea Raversa Side For lhstruCUOns) m_s ~en~ • , - a~ ..1,_ c 4 • s~ ~••A \ ~-Ii1o ARC _ J i~iiIo Association Eor Retarded Citizens 1099 Liiaianuenue Avenue Hilo, Hawaii 96720 j335-7643 - - AL'g,L•St 1994 To whom it eancarns: i an As:=vst 2, 1994 a notion ~rar gars~d by th• th• Bcard of Dir*etars of Hilo Association for H~tard~d Citizsns dha Hilo VoeationaI 3?~habilitation Cantsr that. •No part of th• apt ineos~ of th• Hiio Assaeiation for 3tatarded Citizens nay inurs to the b~netit of any shareholder or individual. ~~i~i•. ~ Gu!~fl Louis H. pavan ,President - - - - i I .~rent~a! and support Services Vocatfoeal Rahabifitattoo Ssrvlm ~ 935-7643 935-8534 ~ DEPaR~iiEHT OF CUt1;1ERC= At~O COHSU~tER „rFAIRS Business Regtstrattan Division P. 0. Box 40, Honolulu, Hawaii 96B10 Date: Mz=c~ 23. 1988 ilo Assccizt=cn to Eels Betz=cec Citizens 1099 tvaia: ue_^.ue Avenue 9:i la, fi_ 967-20 Re: ^1i0 ASSCC:ztiCC: .O =e 17 ~°_t3.C.°°_C 1:1L:Ze.^.5 - ~~t=C les Ci Q The data a~ incorporation rar the above cor~aratian is Enclosed is the inroratian sneeL rar carporaLtons. There were no duplicate captes ar the Articles cr Incorporation LO reLUrn. Q The data C. re~tStratiOR .Cr th2 LCOVe partnership i5 There were no duplicate CCCt25 C7 Lhe COCUfnenL LO return. Date o' =iliac o;: the above coc:.aeat is Nove~bes 4, 1987. l::eLe DieS° i O Zn_ 1.ca ~e CCD leS tC :etLl~'^.. Business Registration Division Documents Processing Branch r Fil:ns Fat L70 00 1 r ~ ~ DOMESTIC NQNPAOFIT .71ahOna~C Cna~lc STlO . ` STATE Of HAWAII •rR. DaMn1 AmerWmant ' DEPAATL1F11T OF COrtMEACE ArrO COIVSUMEA AFFAIRS euamaaa Aag,atratfon Dlveyan tOtO Ric~arG 54ew1 MyWrq ACEr67.i P O. 80a a0. f'onWulu. Nawan %al0 ar ~t ARTICLES OF AMENDMENT ~ty r`_~ (Eecbon a15o-38, Hawzli Revised Statutes) _ _ T ~ ~ c . - ~e r_ WvaS w'1 >v~ ra' t, ~ , .L y7~ C:n w ~ - fiL3.'•3nCers+gneC. Culy authanzed officers of the rarperatlcn submlthng these AraCes of AnlenCment. ~ cerefy~ fcllaws: n !~i. Th0 riarhw of the C:npOrallOn IS: r1.~ JY ciil0 ~ssee'_2C1Cn tD E?e1D Rezd~ C].ti 2e."S 2. The amendment aCOpted ~s attached. It adoption of CI• amendment was by the members, Complete the follawln¢ , A. A mseOnq cf the msmeea +.as hold an NOti c^.1CF= a ? ~~6 iArenln Oar ryvl A Cuerum was proses[ at c+s meeung, and a[ 'east hvo-WrCS of the memCan present u tns meetlng wteC IO aCCCt the antenC171ML CR 9. The amsnemsnt was aCepxd Cy the wr.Cen gnssnt of all cf t.'ts memcers a! tns arperaocn enatled to vote. 4.~ I! adoption of U:• amendment wu by Cte board of CInCOrs, complete the foltawtn¢ A. A mseeng cf Cte dirst:~rs was held en fAbnrn Oar rw) A Quorum wu present u Cte mewing. ana a malcnry of the eirecrs present u me meea s vatad to adept tns amenemem. CA 8 The amendment wu aCCpted by the wntten consent of alI of the goarC cf dlreGCrs. 5. It the amandmsrt wu aCcpted by the hoard of dtrec:crs. Gheck only ors of tlIS Icllowmg: ( ] The cerparancn hu n0 mamCers. CA ( ] There are n0 members enatled :0 vote. We comfy under the psnalhes of 41:8-I'8. Nawali RevusC Statutes. that we have read lhs aoove S'.atenlents. antl that tlta same ors true and c:rrx_ wersss our panes ;his my of . t9 LOUD K. PAVAO, President t~.4RY" Li. F.4dI., Vice-President ~ frrorr~a~ a rtu.l rlSv.~ar ~w.. a ra.l ~ ~ ) (Spnaron or Glnerl r p.~ayra d Omen c= ~ (Sew Reverse Slde Far Instruc~.lcns) • r ~~~'VDED C-'.?3TZ OF F:iA ASSCCLa:sQN TO F^? IZZaRDED CITIZ~IS ?RTICL I. N~~`'~. T'ne name cf tae corporaticn s:iall be "EiLO ASSCCL~"ICN FCR tZZaRD~ CITIZ~S". . ~RTIC1= _ II . PRLVCIP?1. OFr iL. The locaticn of the principal office of tae cor~,orat;on snai L be at 216 Kzmehame:^a Ave.~Le, ELlo, E2wzii %720, or at such oG'~er Iccztion in Flo, City arc Cc~x:ty of Fa::sii as the Bca*~d of Directors s:-.all designate. :aR11CL' III. ?~R°OSG ?1VD ?CIr~S. I ..^.e obje=ts and pisposa of the corror_t_on zre as °oLcws: (a) To prevent t':e incidence and minlnize the effects of men=tat reta_TM..ation and ether haraicz*-ping cane=`moons. (b) To aszse Ghe availability of residential alte_~- natives to enable me*:taLy retarded and other hand_rzpped persons to live Znd develCD sL'C~3sfuLy wlt_'1 the cc ~ ' ty. (c) Ta ass~e ue availbiLty of seT-ricas to support, sustain and advoczte for fames and others wro czre for mentally retarded persons in the ccrtsntsiitr. . (d) To asstise the avilzbiLty of oppor*_unities for e develc~ent cf e^~loyrent s'~lls for the mentally retarded and other ;-.z_*~di capped persons in G`~e c i ty . (e) To pu-...;~2se, take on, lase, exczange, or othe*- wi se ac;;ui re a_*:y lands, bui 1~_+ngs and property, r2l cr personal, i.~17.Ch :nay be requisite fcr the pu~osas of, cr ccnve_niently used in Gnnec:i.on '+.Zth any Of t^.e Objects OI sZd COrpCratiOns, ar:d t0 sell, deRL=sE, mOrta2$o, s^_,'_•re 1n eXG~'1aL:5e or cis-,.cse Of the sL^e• -1 - ~ (f) To employ or have under contract such persons t'~at aze quaLfied for the job being it paid or not. (g) To i.-vest and deal caith the monies of the corporation, not icme=izt2ly req~r°=, in such sr:~ities znd +_z sL~cb name= zs mzy frcm tyre to t'_me be eete_*-nined. (h) To bor_ow, r=_ise znd g=ve security for money by the issue of prctissor;~ notes or cG4er obligators or by mortgage of ~ " ' cr any part of the prperty of the corporation. (i) To solicit ft¢;d5 far the 2ccaroLs~nent of G'~e a'cove purposes. (j) To emend any of the monies or properties of the coruoration, ci:eG'~er tl-~ey be czpitzl =-tiestments or i-c:ne from the same, .or the objects cr p~'^roses of tl^e cnr_orat'_on. (k) To do and per:ora aI1 such acts and things and to czry on a ; 1 such business zs s:.a1l be prcpe=, nec_ssari, or ccnv~e~ient r for the furtherz.~ce of the objects and purposes afa_eszd. ?BTICL izT. DDR~TTCN. Tre dtsaticn of trx ccr-.oration s:^.a11. be ~~et~.~al. ?Ri_Q:. V. DiZ~CI0R5. fl"IP bus:~.ess and affai_-s of the ccr:oraticn shz be manased by a Board of Dire=lets, consisting of not less G~'.2.n thres (3), no more then eleren (11) pe=sans, w-ho s:~L be ied, nacenated, elected, and atpoiszted, as is pr~-ided for in the By-Lw-s. die BCard of Directors shall ha~.z full pcwe= to cer,~o1 and died tl7e business and affairs of t':e corrorzt_on, subject, however, to irstructicns by the members, and to any Lmitations whicz ,ray be set foru'~ in the ('4~rt~.S, or " i-~ the By=,2ws of the corporation. ?RT ICI.r'. 4 OF= :Ct~ . Tre Off_cers cf the cc-orati on s. ~ l c^Tlsi st of sxh ots_cers zs the P.-s_dent, Dice-?ras-_e^.t, Se-..retz_^~ ar.Z T_~.~ure=, WiG'~ such qualifications, duties, zrd powers zs are pro~:ded for in t:.e By-L2ws. ~~TIC'u: VII. ME•~FitS~:I?. Members r~zy be z~mitted and expelled in the mzrre: provided fcr in the By-?ac.s frcm tame to time. Tne By-T~ws provide t^zt t,ose persons desi:~ng to become members of the corporztion shill su'rn~t them apol~cation to the Boz_rd of Diectors of szid cor,.Joraticn, and stall be zcmi tt~ to memcersh:p t^~;cn zperovzl cc thei_*- zpplic:t'_on by toe 3czr-3 of Di=ectors. _Tne propos~± Hy-Laws furt.':er provide Ck2t memi~.e=shi.s sha11 . te_*-a=rata eit<'~er upon the resigra*_icn of memcers, culy accepter by the ?oard of Diractcrs, of by wte of t•.:c-thiTM,s of the Bozrd cf Di_-ectors ~z fcn of eruls:cn. a.~TIC~. VLII. BY-Laws. Tne By-1ws mzy be ame_*:ded by a mzior_ty of the mc~oe_~siv.p at z*~y mee*_i.1g of sembers duly ca?1ed wad held for the pose of consider- ing the amendment or rep=`i of the by-zws. Tne 3y_ws of the G:rporztion s:a?]. not be ame^.ded to be inc: nsist~^.t wit's t:.e de~tory .a~_e~e^.t betee_*~ the Ccr,:oraticn a:d the Secretary of Feusinsy and, Urrzn Development so long as a mortgage on t':e G;rcrz*_ion's property is held by t.e Secratz=y of E:cus-'~g arc Urbzn Develcuaent. licTlQ=, T..{' . NON-~RL'F'3'. Tr!e ceror_ticn is not crgznise^ for profit znd w~?~ rot issue any stcc!<. No girt of the Corporation's assets, income, or ezriings wi11 be used for d_videres, or will vt'~err_se to wi~.drawn or d~st_itivsted to any of its memcers, air°rters or cfricers, e.~ccept in return for se_'vices actually rende_~ed to the ccrroraticn. <.ic'TIQ= X. DIS~GLITI=GN. Tre ccrmraticn s.~all t+.zve tt•.e poc,-er to dissolve, and s~all :.eve the power to dist-:cute all cr z~Y pz=t cf its grope=ties either before cr zftzr d±ssclLt'_on, tc any ot.er c.-aritzble ccrporat_on cr tr._~t t+aving objects and purposes si,ii]zr to those of this corporation, as cete_„',ed by the Board of Directors. PROVZDFD, HGWEv~, G7at any real or personal prope=ty in echich the Secretz=y at Housing and UrE~zn Develo~~t holds a mortgage or financing stat_n~nt can be conveyed ac ary time to G'~e Secretary of Housing 2nd Urban Develo~nent. ARTiCL:. XI. AhVIS. _ Tni.s Cnart°_* may be amended with an afiinaative wte of txo-rh;rr?e (?/3) of the general menbers:-vp present at a meeting cziled icy teat p~*^ose; PROVT~n, EGGE'TE~t, t'~a*_ so long as a mortgage cn Cze Corroration's grcperty is held by u'~e Secre*_ary of F.ousing and Ur^,zn Develotxneat, t4ese Articles may not be ame*:ded wit'~out the pricy 4r_tten approc~~1 of the said Sec,-•et=ry. r The prcpercy of t'ze ccr oration sha.LL alone be L-:a~Ie for payme^.t of iu debts and ]iab~ties. -L•- y,~ ~ ~r ' STATE OF HAWAII DEPARTMENT OF RE~L'LATORY AGENCIES Honaluiu 1 , MARY G. F. BiTTERMAN, Director of Regulatory Agencies of the State of Hawaii, do hereby certify that zccoraing to `she retards of 'his Oepart~nent, HILO ASSOCIATION TO HEL° R~AROEO CITiZ~`15 was incorporated on June 22, 195a as a nonprofit corpcrat~on; *~at it is sti11 in existence; and that it has complied with all the provisions of Chapter 416 of the Hawaii Revised Statutes, regulating domes~ic nonprofit cerporatians. iN '~liTNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Department of Regulatory Agencies, • ~ ar. Honolulu, this list day of July, 1981 z,~L Direct`, of a ulato y A ncies V 1 By ; orpo a i n an curities Adminis~ for RECORDATION REQUESTE~„r""r ~ ~ • • • _ 77 3;syi DEPARTMENT OF REGULATORY AGENCIES y~ ORICtVAL OF T'E{'s DOCUMEVr BUSINESS REGISTRATION DIVISION REGORGED AS FOLLOti'S: ISSUE RECEIPT TO ~ r.ASS or I.7rta ~rsts o+ SILO dS5OCL~SIO1; IV 3~ilFDFJ 6U2au',U OE CAM/EYnNGs ~ ~ f~ ~a „~._naY a - i9n RETURN TO' v b AFTcR RECORDATION, ec r~.0 .l b-~afr ..~I1. m DE~ARTIAENT OF REGULATORY AGENCIES ~ ~~•~J~ BUSINESS REGISTRATION DIVISION rsm=~ c ~a - RETURN 8Y: MESScNGER J STATE OF H.=.NAIt DE.'AATMENT OF REGU1...4TORY AGENCIES HONCL.ULU CERTIFICATE FOR FILING WITH THE REGISTRAR OF THE BUREAU OF CONVEYANCES OF THE STATE OF HAWAII AS REQUIRED BY SECTION 41G23, HAWAII REV15-cD STATUTES I, tha undarngnad Dinaar of Raqulaory Agsnees at dt• Stan of Hawali, do hanky eaf^iy that pu•sf+s7t m an amandmant m ~a C..a::eT of Iaeorporatios of 5...:.A ASSOC=i:iDX :D 35TA.°.T3J 6'nZ7~~~: , a Haua.r orpormon.aa nano of ma fald arporsticn waa ~angad ~ LSSOC~ZO`7 ~0 1ii.P REiJBDD CZZL"LS. Fur~har, 1 Co hanbY ~Y th>n I hsva denrm•.naa that fuen change +n the name of fa•d prpont+on rs not In Crf. 11C W~ti1 the prpV1710n7 Of Sagan 4i6 ii, Hawal~ Rsvr7e: Sntuni IN WrTNESS WHEREOF, t hav hareunm fat my Nana ana atfiwd the fast at the Gparmeftt of Regulatory Aganua. at Honolulu, rh~t tad aay ct Twir , 19 TT• • D~recor at Aagulatcy Agenees ~ ~j 3Y~i - ~ l / Carparauon ana Secu~t~es Aartumstrator ......ou u wayoa na mw ruawY WV aP ~[O CIIlCRe ae [OIIWeI lion-ProElt Corpor( I Uept, of R story Agoneles Pca GS }Lla !n Ihlpl !cafe 9uroau of Co..veynneee Fro 1S2 - r•.IID • '1• + ,I16110N 6TAT6 OP IUNAIL DFTARiflgNi OF RLCUTAT'ORT ACEI7CIP.3 Juo Lnees Re61sl1 ut ion Ulvl ion 'gyp )I I~ 42 ~IN 1010 Il[e1+erJe 9Lraot ilnlling AJJreesl P,O, Doss 40, Ilonolulu, Ilavall 96810 ll,l OF I l+• 1 l.CENCIES In the Nnttsr of the Amnldment of ) `1 d+ IIAWAII Lhs Charter of Ineorpontlon of ) Illlo AruoolrLion W llalp lte tearled ~ Chlldran ) CERTIFIGTg OF AH6Np1EK1' The Pres (dell[ nnJ 9ocrotary, raspeet lvu ly, oC Illlo Aruocla tlou Lo Iluln lls Lorded l;h Ll Jrm+, n !!oval! non-prod[ curpornt ion, do Ivteby certify Llmt at a opaolal meot Sng of lbs Incmbors of enid corporailoll duly eellod and Ilcld ¦t 32 Itr1116or Urlyu. Ili! oy~gu on lha nth dny of November ,19~, for thr purpose of Ybauging tl+e nave of the Bald eorporet ion, Lt vas voted by not lua than two-thirds of the members prooeut nC the moat in[1{l to nmuld the Charter of Incor pontlon of said eorponllan by Milo Aoooulatiom W Heip Ns turdud dole! L+g the name CLSldlen vharever !t nppanls In the Cl+nrter of Incorpornt ion, and lnasrt l+lg In ltou tl+erooE ills name 11110 Auuoolutloll to Ilulp Heturdad CS klsunu IN N1TNE99 N116RUOP, the undersigned hove hareunW sot ths/r bonds t61s Ill Lh 1 day of April ,19~j_. _ w_ Itli lu[urnlrsn STATG OF IU\NAII ) 6e..ratary County of Ilewaii ) ) diehard Aa.nnu and llarii Shouel trtr being [!lot July worn on onth depose and uy [hat they ¦re the PrulJent and 9eeretary, Milo Ausociatlon to Ilmlp reopectlve ly, of Ilotordnd Chlld[an Umt as such offlcate they ore duly authorized to sign the forgoing Cartlflea to of Amendment; and that they Novo rend the uid Curtif !sate, know the contents thereof, end that the ease is true, IuCdNtD NA.6`.H ~tosi~.d~~j~11•I}t,~~ Sub ncrlbed and sworn to bofo[a ma this 7l~G.irv ~1.11a1N/^+ lfltltdny of April ,1977 ~.UUi [:1[Y+:.L:~.[t nn ~~~p-~~/-- 9aeratary 'Qltrl•I~S~QJLYM0.. tl. .B.Li.k.•.th , Nolnry Pub 11T3 JuJlc Lei Clreuit, Sln[s oC IlnMall Hy couuts¦ion axp Lru l 9/22/77 1 hu•obv epprave the [orego4lg awarJmult thie°~5"~Jey o! /~/i ,19 ~7 . ) 7, r t.orparstlon 6 9eeur !else A m-'~ In Tatra[ i Dlrecter of Regu !story Agene iss C • - ~ • ' ~ u RECOR~IATION REQUESTED BYI ~ f v, nor r:~ [ Vr' l.l.J.1'l0A°. /„L:: 'i ' l ~ I.~S IIIEii PEGi 9TRAZIGI DiVLSIG.Y 7d_~8[)0(~ - ISSUE RECEIPL T0: ~ IIILO ASSOCIATION TO IIELP RETARDED B`I~'"'~ OF G()"!Vr-. ':.c5 CIIILDRCN taa„r-/ .o• nerd n.,, APR : c 1972 AFTER RE~ORDATIOH, RETURN 70: - day e' ~_,i DEPART}SENi OF RECL:AiORY ACENC LES o~ f'1~~ e'clsr4 y EOSIN-e55 REGISTRATION DIVISION I eaordre .n LIL•a cl~ 6~-Ta~F 179 RETURN DY: HESSENOER SYATE DF NANAII DEPARTi4Tff O! REGULATORY AGEIICIES noNauLu CELTIPIGTE FOR PILING GIItfl TIB: REGISTRAR OF SIQ DUREAU OF CONVEYANCES OP THE STAIE OP W;YAII A9 REQUIRED B7 SECTION 616-27. IUVAII REVISED SYATULES I, Che undezsigued Director of Ragulaeory Agencle• of the State of Navall, do hereby certify that purausnt to an ameedaront to the Chertet of Incorporation of BIC ISLAND ASSOCIATION i0 HELP RETARDED CHILDREN ~ • Havaii corporation, ehs name of the acid corpo: ¦tion voa chanced to II1L0 ASSOCIATION IO NELP RETARDED C1IILDRLN. Fur[her, I do I:ersby certify that !have deteminad ,Chat ouch change Ln the name of aald corporation 1• not in conflict with the provLaLona of Section 41b-12, Ilaunli Raviaed Su[utea. . IN YIINESS NIIEREOl, L love hereunto eet my kand aad affixed th• aeQ of the ' Oepertment o[ Regulatory Agaoelea, at ponolulu, thL• Ibth /d~o/y~/ of April ' 1~2 ~ `~J / D(_ac coc of 0.egul story Agsnc lea ~r-- ~ • .cam-,.-~ ~~.CC-la:atlon b Seeurltlu A Lnlatratnr v .lug-Profit Coi poraLlon [ nu of Conreyencao Fee STATP. OF INNAII Ul~AR1TIQIT O< RFIlUTA10RI A6~ICIS3 Uuelueiee Regislratlon Uirlclat Ilonolulu .a the Matter of the Awand,wnt of ) the Cha rtar oL Incorporation of ) cERiiPICAifi o! nlOtNDN6NSIG ISLAND ASSOCIATION TO i1,e Praaldent on,l Secretary, raspactlvely, of IIBLP R1fTARDBD CIIILDILBN e 11awa1L non-pruflt corporation, do heraLy cartLFy that ¦t • •pac Lal aeeting of tba meabars of eelJ eorpote[loo July called anJ ha1J at YAII,OA STATB PARK m, the ,~~a, Jny of t,n Y , 19~_, foc the pu rpoa• of chuging the none of the aald corpontlmr, It vas voted by not lna [bran two-th[rda of Che senben preacnt of tl,o meeting to omand Che CISnFtR[i~NIneorporatlon of •aid corporation by Jaleting tl,c „acne ASSOCIA'1'ION 'L'0 I111SSBf,P RllB'1'Al1DL'D CIIILDR611 wl,a rsvor It eppaera •ln tl,o Charter a[ Incorporation, end lnaarting in lieu hereof, the none ilILO ASSOCIATION mn urr.v armsanrn rnTi.nnrN IN HITNE59 NREREOP, th• undanignaJ 6ava hereunto eat their hand. tide 11th Jay of errl l~ , 19~-. ~_r~ Y_ / Pre 1danC L Cct_, STATB OP ILINAII ) 6ecretaty _ ___Dorotl_q P. Kataoka ens Gerhard Pogt being first July sworn on oath Japow and •ay Lhat hq •ra ha Yru [Dent and See teary, IIILO A590CIA'PION TO IIBLP reopectlvely, o[ I1LsfARDLtD C1IILDRBN ; that ea such offlcere they src July nuthorlaed to algn the foregoing Certltluta of Amandneot; u,d that they haw rend the •a1J Ca rt(flu la, know th• contsnL¦ thareo C, ¦nd tlut the us La true. t~ Pse id• SuLaerlbad and sworn to before ms this Seetetaty - Notar public, Judicial Clrenit, t State of Ilawe[1 Iklmti Fublk, 4l~d Jvdklal Clrrull, Hy cwmmlaa ion eaptrea• - 4' ~ $lela el Ihnwg I I,ureb ¦ My Camgl.kn'e¦pYar January lo, Iris, y ppcave tl,a foragol.,g ayenJnupt thin _ day of 19s, t .a Uiraetor of Ragulalory Agencies ~,7~ ( ~ ~ ~I• AESOLUTION , BE IT AESOLVED by the members of Big Island Association to lielp Retarded Children that the Charter of Incorporation of this corporation be amended , ea follows: , (1) The name of the corporation eha]1 be and Se hereby changed from Big Ielnnd Association to Relp Retarded Children to The Hilo Association to Help Retarded Children; and (2) Article I of the Charter of Incorporation shall be and ie hereby accordingly amended to read ae follows: I. The name of the corporation ahnll be TfR: HILO ASSOCIATION TO HELP RETARDED CHILDREN. Introduced by p :/~.A Seconded by ~°l 1• ~ rr ~ ~ ~ OFFICE OF TIIE 171L•ASUIIEII TliIUlIT01lY OF IIANAII 1IteR£OY CERTOY M ees d • hw errl coned oopp d 1Ae aIpYW feoad~d In the Matter oC the Petltlon Nyi~olRepO ~L,t For Charter oC ~m D10 13LAND ASSOCIATION TO IIELP IILTAftDED CII1LDIlEN rK: awsuor~ ~ ? . i PL•'fl'CIOII FOIL 171E CIINI'fL'li OF 1NCOllPU1lA1'lON Ol+ DIO 1SLAIIU ASSOCIATION TO IIELP IIL•'fA11UED CIIILDIIL•N . .i. 1::: JS~ l : ;;i 7 : r J . r • orrlor or a.l TnrcAStmeb • T1SnDlTOar or Iulull Ia the Ilak kor of lira Yaklklan ) ?;or Chnrkor f`) of 8I6 ISk1}m ASSOOLATION TO 11SLP ) 11C1'A1lOD0 C.4ILD.'1L'A CI[NtTAR Or I11C0I0'O8r1TI01! Rnarr yo, klrnk rhornas TAJlASIIl 6UZVR2, l1ATbU111 R. ISIfIRAWI, ^u11I0.'b U7J.1LI, ALICS CALO,I, 1'AKAO ULIUPd, 116DDEItT N. RODAYASBI, SHOZO TADAY.I, CIIL7IIC[1 TA1WLlSIII, IASUYUAI OCATA, IIAIiUO 1u0ATA:lI, IIANIIiI. 1eUBIIl06, lu,OI YEi end S,LCS Ii. C,1.i„ all of vhom nre renidonts of kho Cowdy of I(ounil, conetikuting Llra oharkar mombors, Siroctors, wrd offkaoro o[ a voluntary sasociation brorm ara 3iC ISL>111D ASSOCI1T 1011 TO 3L^LP 86TAlID :D CdILDiLII, Irava m,rdo npplicnkion ko no ae Troaeurer of kho Torrlkory of :Iarraii, ko grmk b Clrnrkar of Incorporakiorrt 1101!, TI¢DEIOIL^, I, K,UI TAI Lyi, Troaout•er of klre Torrl kory of llauall, Ly m'.l vi llr !ho coasont of Uw Covornor of the Torrlkory of lkrv,,ll and in tiro o~corciuo of all povor and nut~wriky In anynrieo n,r- ubl Ln;, nw in this bolurli, do horoby conslituke tho rsombaro of kho un7d ncsoclallmr, n body co rporalo, arul do con! or upon Ohom Che follovinC , Churkorl I. Tlro mm~o of the corpo rnlion shalt be ~8I6 ISLaIID ASSOOLST1011 TO IlELP D17ARDED CIIILD116r1° . II. Tlro locckiolr of tlta prinalpal oftico of !)ro oorporotlou shall bo ut 21u %nmolramolur Arorrvo, 1[110, Cowlky'Nrd Torr1lory of I:arroii, or r.t ouch oLhar LocnLloa !n Lho Torrltory of 14arra1l w tho Doord of Dlroo- fora ulurll d.,,.lCnuku. ..1.. 111. Tito ob~octo aad purpoeoe of kho eo rporsClon are ae tollov¦1 (o) To build, inaronea, iwprore, wnintain and repair faol- litioe vitltitr tiro Country of Ilatra ll for the odtroation, recrsstioo nrtd Caro of aontally ro tardod on1 wetttally dofioiont ch ildron; (L) To itta ranee publto oral parettC ttndorelnedln~ et cltil- dran alto uze olotr ol• ttttublo to dovolop lira it ability to barn, nro elou or unable to swturo nontally; (c) To holy nontally rotardod and nontally dofioiont chil- dren develop to tiro 111lleet degreo and load Itappial•, noro productive liras; (d) To neoiot in tiro oltarnaker buildlnG of tho ooeerunity of the Cowtty of ILrunli Lt Gone ral, and of rho oltlldren of the oowwu-. oily Sn parklatrlar, by paovidinj proper rooreatioml faoSllCSoe for oald oommunltyl (o) To rendor and 14rnit.lr such neoistanoo ae SC my deon 1 f'!t mid advloaLlo to minaro vllo ore LI +tood of aeeietnnco for rho purpose of obtaininG en education mtd ko do all tltln~e that thoy nay LItlnlc nocoeoar•y or ndvieablo for tho pttnrooo of aoeletinG ¦inoro alone oduoatiottal linos mtd for tltolr• moral, oocial mtd oplritual up- lift, (f) To aotablleh and erlataln s Goneral eyelew for the edtt.-• cat tonal, mornl and plt;•oical advmaonottt of Ute cltildr~n of rite County and Torritory of Ilatrail and to Sllcttlcate mtd inepiro in said cltildron tho Itigltast idoalo of dmoricm cltlsanolrlp and rite Grout privSleGoo and udvnntngoo attondlnG Miorlcall citisoaeltip altd ire corrsopondSnG dutioe atd oS11GaL1ons. • (G) To purchsoo, take on, leaeo, ezcltenGe, or otltonrieo ucrlult•o any lands, LuildlnGe and property, real or per•eonul, trhla4 noy bo roqulolto for tits ptrrpoeee of, or eonvenion tly used Sn oon- noctlott with aqy of tiro obJoote of eald oorporatlon, and to ¦oll, doatco, n.o rt~ogo, Givo Sn ezaltanGO or diepoee of tl,o Diana. (It) To It iro and owploy tsacltere, Snetruotors, escro tattoo, Dierks, mnegern, atl'otia dlreckoro, aerrankn id rorlcaen~ and to yay to than and to tl+o other persons, includin6 nsmbars, in rekura for oa rvlcoo rendorsd to tho aorposatton, oalarie¦ and rages. (i) To invent w+d deal vilh the non3en of tho corporation, • noC Swad3ately ruqulred, iu ouoh ooourlt ise and in euoh mmmer ae nay from tine to Lino bo deten,inod. (J) To bor~o+f, raise mai glvo nscurity for nonoy by kbs Laouo of prouloaory nokea or other obllDntione or by wrtgu~a of all or nny part of khe proporky of khe corocrallon. (k) To acquire and rooaive charitable oontributiona Don- ' e3eting of aaal+, oeauritioe, or other properties; (1) To oxpond any of kl+e non lee or proportion of tl,a cor- porntian, vhe kl+sr they be capital Lnveetaonte or inoone iron the sans, for Lho ob jootn or puryooee of tlw co+~orakSOn; To do and parfora all ouch noku and thLy,n and to carry o.+ all aucl+ businoue ae elu+ll bo propor, neesoear,/+ or oonvsnieat for i tho 11utl+eranoo of tl+o objookn and yurpoaen aforesaid. I9. T3io dvtakion of tbo oorporakion elv~ll be porpet+uil, r. • The ootporaClon viii oonpleto iks orEnnimtion vithL+ !vo nontl+n nftor tho laouanos of the Olmrter, v;, Tl+o buoinoea and affai+¦ of tl+o corporation sholl bo aanaQod b;• a Don+d of Dl+eoko re, consisting of noC lose tlun throe (S), nor moro tlu+n olovon (11), yorsons, vl,o elwll bo goal if led, nonlmtod, oloctod, and eppuL+Lod, ae is provided for in the Dy-~Lauo. Tlw Donrd of Dlreatoro olv+ll Iv+vs full poaor to oontrpl and d1toct khe Luslnass and nffalru of tl+o oorporakion, aubjact, hoaorar, to inr struoClono by tho mowbora, m+d to aqy 1Laitakions rhlch nay bs sat forth in tl+o Charter, or Sn tl~o Dy-Lava of Ll~s oorpornkion. Tl+o Snitlal DSrootor¦ of the corporation and tl»Sr buelnee¦ and hose _ , _ addsesees shall 1» ao :ollovet None Hone Addreea Atu Sneu lublroee ~e~ of Publ to Tlorl•e ~denmd K. Br161rt _ Ketuutne Drive,i111o o Ey of Ilnvell,Rilo Jorrae II. Cuos _ 205 Kniuleni St,11110 1~1 tlainnuonuo Avo_311110__ V ~~77oo},k. of Publlo Ilual tit liatovai K. Iohiluwn 402 Vninulw Ave.~liilo, Torr. of llatroli, Milo _ Dent, of Rtblio Inoltvotlon Kltoglrl 01;a 410 }IanlWcea 6t, ,11130• Turr, of )lnvali. 11110 x.tdeehl SucW:1 _ $G IiL~a 6k.. Milo ~ 21~l~nolr~nefuc AgQu ~(;}y Slroco TeduF:i 91 Loukorra St.,llilo 0_1 Ifanoololma St..llllo_• Clrulrlelri Tulralrnalrl Kaumura, Illlo, I,,.,re11 _ lOh Ka~elwnolu Avo., Milo YII, The Officaro of the oorpotntion shall ooneiet of eyc11 officsro ao elwll bo provided for Sn klre By-Lavo, vi tit auelt quslifionkiono, dutioe, mrd pouore ae nro provided for in tlw Dy-Lave. Ttre Snltinl O[ficore of the corporation, togatlur uith Choir }Cosa end bruineae uddrooooo aro ae toll ~~el Offiae linno Ilona Addreea Dualnoee Addroee 216 Ka•au~.onoha P1neldent _ Tndaolrl Dusukl _ D6 Minn 8k.,iI11o Avs., 4110__ Dunt. of Publio Vlco-Prouldaut__ Illtoulrl 01•.a' 4.10 1lnnlr.lwn St, Inotn„ Milo ,~I nzr,r. r Vico-1'r ouldor,t CI~Wrlchl_Tnhuhnslrl- 1(awn, wrn, llllo _ 104 K?n_~1vo. 121 Waienuenue Socreter Jvwo 11, Oneo ::05 1Galulanl St. 6t., 1(110 _ 0~1 i:nnoolohua Tropcut•ar Shoto Tnrlal;i <Jl 1[nul;onn 6k. St.. Milo YIII. Hewbore my 7» admikksd and expelled 1n Cho manner ptrorldod for Sn tho Dy-Laue fros time to Eiae. The propeeed H;-Lave provide that tlrooo pereono doe lrlns to beoons nenbero of klrs oorporatforr c},ell sub- uiC Choir applicettnn to the Bonrd of Directoro of eaid corporntion, and shnll bo udmittod to momburohip upon npprovr}1 of thulr ap•rlicution Ly Imo Dont•d of Directors. The p1•opoood Dy-Lavo iLrtltsr provide tlrut me•abet ~ltlpo ulrnll talnlnalo ultltor upon the teul0mtion of urenbere, duly eoceptod by tlrs Dc•nrd of Dirootoru, of by vote of tvo-Cltirdo of tiro Doord of Dlrookore 1n torn of e~uleion. .•4-. ~cr ( ~ ~ , ~ ' IX, Tho initial Dy-Love of khe aorpora!!on uhall 6s adopted by tiro inoo rpo ratoro at un initial neoti~ of the Snootporatora ko bs held within two nonthe from the iesuanoo of the ClmrtsY. The Chnrtor alwll provide Nmt rho D;•-lrtn mny Ue mw,onded by n en~oriky of the nombor- ol.lp of uny moetlnG of members duly crlled end held for tl,e put7q oe of conoiderAig the umombnent or ropaal of too ]ly Lnvo. X, Tlw corporation !o not organlrod for profit an<l u111 not•lasuo uny etoalc. 1fo park of ire ae sa tn, L,cnme, or worn ln~¦ will bo uu.,d fur dlridondo, or will othsrvioo lw vltlnltatm or dietributo3 to any of Stn n,ombe re, ozceyt in tuturn to t• eo rvi ooa ao tually rendered to rho oor- potntlon. xI, ±hs corporation shall here the power to dlauolvo, and ohull have tl,o pouer to df ukr ilmto all or eny port of its proportle¦ either bnforo or of tar diuoolukion, to nny other cha:itafile oosporution or truot Maw ing ob~octe ant I>ur~ooon uis liar to rho oo of this corporation, nu detoewinod by rho Donrd of Diraetera. xxl. Tito property of the eorporatlon ehull ul one Lo llnbls fur ya/- went of Sto dsfitn and liabllitiee, Il{ II1T!~e.~S 1IiDlIICOr, I l,aro horowtto sot ny ha.^d and aauaod kite o G tuinl oorl of the O[ficn of the Trooouror of the Territory of llmiuii to bu herow,to nfllxal this sad .fay of Juno , 1961, S~ - Y+lll TAI LEY Tronuuror, Territory of Ilu~e.i i barely aruumtt to the Granting of the foregoin;; Cluater of 1 ireotpotallmt this __..^.dn~l d,q of _ J~gw__, 1954. G.,vornor of Llto Tst•rltoiq of lfaval3 ' ,L+MUrlvr~ue(ruLnlrnrrnc[Nr.¢s - Ildflnlhlilrual t151NlSS IICGI~IIIn110N UIV ISIUN l1,CFIYID Iaomulnnusslllecr Itn11YN .PL4t1+1k1ilON MAILING nlll+11[55 1! O UU7(AO, IlONU1.VlU,11SWA1109910 '`,r•r ArPLICAT IqN FOIi RpGISTNATIUN OF TIIAUE NAME Jux U fD 27 AN'11 D[Iih1HIIIT91 1(~~6~~1~P~ « OR (a nonprofit oarporetlon) 71(alylt?mllt Ililo Auaoaie Siou Lo help Iteturded Uitlaanu ,u}Yhl(nE Yr111Y11Iy IMtO(IIy SI\IE O( IluNUil unl dung lanitfu \I 10y2~(ylYalwe Are.. II11q,,J11 n(~jO__ . it M7dyYlp lur Ihf ItylnrEliun of E urb nutty wixdh IIN lolbwk+y tulaltgnl (EI 71N1 UN Rdf nElra It Illlo Youatiylwl IithrEbiliCat;iDR Cauter (LINE OUT INAfTlICAOLE 5T/1TEMENT I 1h1 Th\t the q>IrNnnl h the hul\ sul orlylnN Inoplatoq a 1 o11M JorwW Ir Wa n\rne, b1ttIXf..1(YNCWI[71NIi11N01M11X1U1p]L111R I IQ TINI IhE nnluw ul lhf tauten n Windt Ihf alamkl IrEJ\ nnm It to bf uNd h rihebllltetlOU end r000:1011e1 iriL11eR of Itundloeuyed Ddrionel Yeletl Or ROOdY DCOdDCed 1n iri[nlttg by cllattW I urlily, under the INmRNr nl lorlh In scclbn X0236, IlEwdl OfrlNd Sblmu, IhEI MINE UU!TSfINMI`LICAULE S iATEMLN r I D-jX111T1~lyp.wXq~X I rlntld III IIN IIXIyOUIy EpllhfllkNt, alYl II .n, NN Pneldutk of Ihf gtp11dn1 1 1\nls. ue411 dui the f mm~ynU nutty kt Ihf ggdlulbn an~~Ir//u~~~~E//))an////d//EwrM to Ih INN of my krtowMdyf nxl Lollfl IIICIULItD i:AfSAU ,/'1/E-L[~Q~~~~~~. ~ ~77 IElengvJ IO.NI Thn fppllulbR mutt W urulNd W Ihf \INllkrnl, y rt IndhiluN, a by m ollbtr, If E mtpa Elbn, a by \ yenerd Iwtmr, II r IIr11NrtIY(1 IEEE REVERSE EIOE FOR OENERaI INFORNaT10Nl + IFOR DEYaRTMENIAI VEE ONLYI 5 G 8 3 CEIII IFICATE OF REGISTIIATION Of TIIAUE NAME In EryrdNtu will. Ih! ptorlfbm ul (:INnlft E92 ul IIN Ilfwdl Mdfyl SUlubt, Ihit GRlllule of R\ylunlbn n hlwJ Io nan to IM dunnW amdlunt the eaclwin mf ul nN wkl TRAUE NAME Ihtotglaul IIN $IEI\ of HEwNI for the Imm ul Im y\Ert Irnm Ihf duf Irneol IN WITNESS WIIEPEOF, 1 IrrE Mrfultb NI mY IIEnJ End EIIIEad Iha wd d IhE DaprlrMnl of R.yublary AyErN1Er, N I lonolulu, SNIP d IIEwEII, IhN _=~_r JEy of DlnrEw of Rfyuluory Aeandfr , 1 -OY ' no t7pE Cuglunllwt End S\nrllbA mldtlrUOr .uu mr.n hvr l.UhI AIL IlI,'li AN" CONSUML+1t'A FPA`Itl$ nla RICIIARDS S'fILEGT IAILINC ADDit ESSi P. O. DUX 40, IIONOI,ULU, IIAWAII BOBlO s+uras+o u+a+~ononsD t+utxii.ao_ APPLICA770N POR 1IHOISfRATION OF TIIADH NAM&.. rr+~e iw ou~uewrrl N r,; a.a FIU In only ono of the four belowr o. 30LE PROPRIL•TOIt Nemar ~ > AJJressi L:~21pCDdo Or ...J . CORPORATION Numu II11D Auoncl,rL1~:. to Ilnln Mt~nlnd l'ttlzenn nun-profit AJdreea+ 11.7 11 m' + 1 1 Zip Code 7a72U or Formed un er l la ows o 16nm11 PAItTNERSf11P Numar Address: Z{p Cods or Formed un er the awe o UH[NCORPORATED Nsma: ASSOCIATION Addreosr Zip Coda 1. Trsds name Is I(.I tla c I`ulurm Ii. Applicant ~ (check onoh ® Originator of name, or Q Asalgnee (One to wl+orn nerna was oseslgned by soother) DI. Specific nslura of business for which the trade name is being usedr Dlwratlun of u caro I+one•. I 1 eerllfy, under il+o penolllaa sal forth In 8scllon 4l1-1.8, Iiawoll Ravloed Statutes, tl:et Chock Oner Q 1 om the applicant, or ® 1 em the Prool~lenl-llonrd of D1rocLoru of the applleonl ae e d nomad hi tl+o (orego6+g sppllcella+, and ll+ol the alalemw+ls modo In the oppllcallon ere true m+S correct to +a best o +y knowledge end belle(. ~ro LDUIS n. PAVnu 5~33~8'~ gnature aleT 'this oppgcollon mual ba certified by the oppUeent If an Indlvldunl, or by an offloor if a corporelion, or by s general partner If' o parlnerot+ip. (SEE REVERSE SIUE FOR OENEItAL INFORMATION) (DEPARTMENTAL USE ONLY) ! ~ ~ CCIi'fIfICATH OP REGISTRATION OP TRADE NAME hO." In aeeocdenca w{lh tlx provfsloro of Chapter 481 of Ills Ilswsll Ravlaed Statutes, this Cerll(icale of Reglslrallorr la Issued to secure In ll+a aforesaid applicant ll+a exclusive use of ll+e sold TRADE NAMC• thloughoul the Slots of Iiawoll for lbe term of ten years from the dale hereof. DHPARTMENT OF COMMERCE AND CONSUMER AFFAIRS 9T7TA1'E OF IIAWAIpI Defedr lJGfl'IG o2 , ~ I ~a ~d~ ~ G3 r.... _ w rec or o ommerce an onaumer , alts Itev. G/82 . vvnoV n1411 Al'l'AIIW l0 IIICIIAIiDS STRL•L•T AILING ADDIt L•S51 P. O. llOX 40, ,.JNOLUI.U, l1AWAl1 8GB 10 FIINNiila o1a11pNOREa GIlCK31.5a APPLICA'I70N POR IUS0131'RATION OP TRADB NAMB Irl~a IN ourut~+rl ~ ' Fill In only ono of Ills four belowl 904E PROPRIETOR Nulllal ;~.,1d s" 3 ~,a, - - e,4.1.• - - eri Address) "~l~p Co~a .n - .1~"_ _ o or L`o ~ . CORPORATION Numu Ul In Aesneln i,n In Ikrin R..kenh,l Cit lrnnn (non-profll) AlWressl < Zlp Code 7,.7711 or Ponned under l le laws o It,N:.t t PARTNG1tSIlIP Nomal Alldressl Zlp Coda or Formed un er the Iowa o UNINCORPORATED Namal ASSOCIATION Addreal Zlp Coda 1. Trade name b n.ln ul.. '1..1 U. Appllcanl V (check one)1 © Originator of name, or Asslgnae (Ono to wMm name wu assigned by anolller) III. Speclllc nolure of busllleaa for wlllcll llle lrsde name u belllg usadl Ilcrllinll unurtnlent unill: to diwblod, pllvllaculAv Ilundlcllnpell or oldorly. l cerll[y, under the penalties eel [orlll In Seallon 451-7.8, Iiswall Revlsed Statutes, that Check Onol Q 1 am lha sppllcaul, or © 1 em llla 11'rceidoor~lt-Uoe d of Ulroctoro of llle spplleont -IOTI cs Ilald name) In the foregoing ppllenllon, and that lha atelemenla msda In the appllcallon era lrw aW correct lot beat of m ' nowledge and belle(. r ,S ~s 383 gnalure ale Tills oppllcsllon must be cerllfled by llle eppllcenl If an Indlvlduel, or by en offlcar If s aorporatlon, or by a general partner If a partnerslllp. (SEE REVL'RSfi SIDE FOR GENERAL INF08MATION) (DBPARTMQNTAL USE ONLY) CG117'IFICATE OF RfiOISTRATION OF TRADE NAME ~~l ~ l 9J hl accordonco with tho provlsloln of Choplcr 481 0[ the IlswoN Revlsed Slatula, 161s Ccrllflcala of Reglslratlon Is Issued to secure to lha eforesalJ appllcanl Iha eleclwive lua of lha said I'1lADL• NAME throughout the Stole of Ilowall for the term of ten yeero from lha data hereof. , DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS STATE OP IIAW/yAII rec or o ~nunerca on l,amumcr . elr'ra- 11ev. GID2 ,.....nu u •:vvu .•+a Ur• n-U oUUtw• w• aU1awU1 Won-yrofltyCorpor! t Uept.~of p story Agave lea 1co OS 'tllo In Uuplleate Hure6u of Co..vayancee Fw ~2 - {fH 1 ,1, nI ION STATg OF INNAII DF pARTt~N[ OF RECUlA1VRI ACEHCTF.S 7777 Jue 4,eu IlaglaU Ut loo Ulrl wn 'rp )I II 4Z ~IH ~I I 1010 IllcharJ• Straot 1lnlling AJJruar P,O. Dox 60, Ilonolulu, llevall 96010 ll,l OF ~ 1.. i 1.CEHCIEH In the Nntter of the AmanJrent of ) `I IIAWAII t1,a Charter of lneorporetlon of ) Illlo AouoolekLon ko Ilalp Ile tetrlaJ ~ CLildran ) CERTIFIGT6 OE AHENOMlNT TLe Pra•ldant nnJ Socratnry, ronpaet Lru ly, oC Illlo Aeuoele klou to Ilulo lle knrdad Ch llJnu, n Ilnvall non-protlt eurpornc ton, do hot oLy cortl[y UmC at a eprc Lal reotfug of lLs morLara of sold corporallon duly called nnJ held at 32 UalnLor Drlyu. Ilile~ v, nli on the )th dny of Horombor ,196 , for th• purpon of cha,ging the name of Uu as ld corporetlon, Lt uao voted by nol lan than too-thltd• of the nemLera prooeut n[ the moetlnpp to nnend tho Charter of Incorpo Catlov of acid cot pouCtan Ly Illlo Auoouiakion to Iloly LaturJuJ Jalet log the name CLildron vharaver !t nppenc¦ In the ClmrteC of Incorpernr lan, anJ loser[ log In llou thereof cha naM 11130 Anooolutlon to Nolp Oaturded CS klra,u IN NITNESS NIIERSOP, tl» vnderatgnsd hove harounto eat their I+nnd• thia1[)t1t i Jay of~~nril ,19„ZL,• - l'SC,L1iD L'AWU Prr.l nt ~n~//~ ~i~~w~ uAldl IHlwnrrcn STATE OF INNAII ) 6e..aatary County of llawaii ) d Lehard K,a,enu end llerji :.hotslt.er _ ~•!n6 [ltet July avorn on oath dapooe end uy [het [hey ore the Ptu ldent and Secretary, Ililo Aueoc Sation to Ilulp reopect lvely, of Ile tatdotl Chlltltsn that o• ouch off leers they ore Ja ly authorlud to •Ign the fongoing Certlflcnt• of Anendnonll end that they Neva rest tlm old CurllElcata, know the eontnd¦ thereof, and that the oeme to trot. IucdAlsD EAaY.u ~p'rn.ldppt SuhacrlLed and worn to Lofors ma thla 7J7Atra. ,~,~o.a 16t11Jay of APtll ,1977 r 1„UiJI I:IU.:.L:aJI 1l,, II11 Secretary Nocnry CuLllc, r JuJ lclal Clreult, SLn[• oC Ilnvell Ny cosrlaalon a:plraa: x/22/77 1 harabv approve the foregoing enanJma:t thls~s~'rdoy of ///i' ,19 ~7 . •s borpoeat (oh 6 Sacur It for A m~ln latutor Dlraetcr of Regulatory Agoneia• l" - - ! BY-LAWS BY-LAWS OF THE ARC OF HILO ARTICLE I Puroose and Non-Profit Character Section 1. The purpose of the Corporation shall be to m;n;m;~e the effects of mental retardation and developmental disabilities, assure the availability of residential alternatives to enable mentally retarded and other developmentally disabled persons to live and develop successfully within the community; assure the availability of services to support, sustain and advocate for families and others who care for mentally retarded and developmentally disabled persons in the community; assure the availability of opportunities for the development of employment skills for the mentally retarded and developmentally disabled persons in the community; and to perform other such acts and duties that will support these goals. Section 2. The Corporation shall be a non-profit corporatioq and any net income or earnings, which may be derived from its operations, in pursuance of the purposes of the Corporatioq shall not be distributed to any member, director, or off cer of the corporation but shall be used to promote the purposes of the Corporation. ARTICLE II Princroal Office and Corporate Seal Section 1. The principal office of the Corporation shall be at Hilo, County and State of Hawaii, or at such other locatioq as the Board of Directors shall from time to time determine. The Corporation may establish any other off ces or places of business in or out of the State of Hawaii, as the Board of Directors shall from time to time deteimme. Section 2. The Corporation may have a corporate seal, which may be in such form, as the Board of Directors shall from time to time determine. i ARTICLE III Members Section 1. The members of the Corporation shall be those persons elected as directors of the Corporation, from time to time. Section 2. The board of directors may at any time decide on other classes ofnon-voting a$iliate membership and prescribe dues and other rules that may go with these types of membership. ARTICLE IV. Meetings and Notices Section 1. The annual meeting of the members shall be held during the last quarter of each fiscal yeaz at such time and place as the President shall direct, or at such other time and place as the Board of Directors shall determine, for the purpose of the election of Directors and the transaction of such other business as may lawfully come before the meeting. Section 2. Special meetings. Special meeting of members may be called by the President upon his own motion, or upon the written request of one-third (1/3) of the Directors, or upon written request of 25% of the members. Section 3. Notice of Meetine. Notice of annual or special meetings shall be mailed to each member at his address as recorded upon the minutes of the Corporation, at least 5 days before the date of said meeting, but such notice maybe waived, by the consent of any member given m writing or noted upon the Secretazy's Minutes. Notice of every special meeting shall indicate briefly its' purpose. Section 4 orum. All members of the Corporation, represented in person shall constitute a quorum., however, this number shall be no less than three. z ARTICLE V Board of Directors Section 1. The Board of Directors shall consist of not less than six (6), nor more than twelve (12) persons elected by the members at the annual meeting of the Corporation, to hold office for staggered terms of three (3) years,. To the extent feasible, one-third (1/3) of the membership of the Board of Directors shall consist of either caregivers or persons related to disabled persons. The number of Directors constituting the Board of Directors shall be determined from time to time by resolution of the members or current Directors at any annual or special meeting. The terms of one-third (1/3) the Directors shall expire each year. In the event of death, resignation or disability of a Director, whether from sickness, or extended absence from the State of Hawari, or any other reason the President, with the approval of the remaining Directors, although less than a quorum, may, if they so wish, appoint a Director to fill the vacancy for the unexpired term. Section 2. The Board of Directors shall meet monthly at such places and at such times as the President shall determine. Any two (2) Directors may call a meeting of the Board of Directors by making a written request to the Secretary not less than five (5) working days in advance of the meeting, such meetings to be held at the main office of the Corporation. Section 3 The Secretary or the Secretary's designate shall give notice orally or in . writing, of each meeting of the Board of Directors to each Director at least five (5) working days before the meeting. The presence of any Director at a meeting shall be the equivalent of a waiver of the requirement of the giving notice of said meeting to such Director. The failure to give notice shall not invalidate any action of a meeting of the Board of Directors rf a quorum is present. A majority of the Board of Directors present m person shall constitute a quorum, however, the number shall be no less than three Section 4. The Board of Directors, by a majority vote of the quorum, shall exercise all the powers of the Corporation in the management, direction and maintenance of its business; rt shall be authorized to sell, transfer, give or otherwise convey either by deed, brll of sale, mortgage, lease or otherwise, any or all of its property; it shall have the power to direct and control the voting of shares of stock held by the Corporation in other Corporations; rt shall appoint officers and an Executive Director who shall then appoint managers, and other employees; it may discharge the Executive Dvector and officers, for such cause as rt may believe proper; rt shall 3 determine the compensation, if any, of all officers, and may deteiinine the compensation, if any, of the Executive Director, managers and employees; it shall determine the compensatioq if any, to be given to officers and directors for attending meetings; and may generally do and perform all things which are required for the proper management of the corporate business with the approval of a majority of the Directors present. Section 5. The Board of Directors will set policies for all programs that it administers Section 6. A Director of the Corporation may be a party to, or otherwise have interest in, any contract or transaction of the Corporatioq provided that the facts are made known to the Board of Directors before action is taken. The Director who has the personal interest may be counted m determining a quorum but shall not vote on the pamcular matter. ARTICLE VI fficers Section 1. The officers of this Corporation shall consist of a President, one or more Vice Presidents, a Secretary, and a Treasurer, and such other officers as shall from time to time be appointed, such as second Vice-President, Assistant Treasurer, etc. All officers shall be elected by the Board of Directors and may be replaced at any time by the Board of Directors. All officers must be members of the Board of Directors. One person may serve in more than one position, such as Secretary-Treasurer, if the Board of Directors so appoints. Section 2. The President shall preside at all meetings of the Directors and members and shall have general charge and control over the affairs of the Corporation subject to the Board of Directors. Section 3 The Vice-President shall perform such duties as may be assigned to him by the Board of Directors In the case of the death, disability or absence of the President, he shall perform and be vested with all the dupes and powers of the President Section 4. The Secretary shall keep a record of the minutes of the proceedings of meetings of members and directors, and shall give nonce as required by these By-Laws of all such meetings duly called The Secretary shall have custody of all books, records, the Corporate Seal, and papers of the Corporatioq except such as a shall be in the charge of the Treasurer, or of such other person authorized to have custody and possession thereof by a resolution of the Board of Directors. Section 5. The Treasurer shall be responsible for the overall financial affairs and record keeping of the Corporation. All monies and valuables received or disbursed, shall be deposited in the name of and to the credit of the Corporation in such banks and depositories as the Board of Directors shall designate. Section 6. All checks, deeds, contracts, mortgages, leases, promissory notes, and other legal documents shall be signed by such officer or officers, employees or agents as may be authorized by the Board of Directors. The Board of Directors at its discretion may authorize the use of facsimile signatures. ARTICLE VII Executive Director The Board of Directors shall appoint an Executive Director, who shall be the chief operating officer, under the direction of the President, to be responsible for implementing all corporate policies, programs and activities developed, formulated and approved by the Board of Directors. The Executive Director shall, in consultation with Officers and committees, develop the overall program, and make recommendations for Board consideration. The Executive Director shall work with Board members, committee chairmen and other volunteer personnel toward the strengthening of the Corporation as a whole, by making maximum use of the . energies and proficiencies of the membership. The Executive Director shall serve at the pleasure of the Board of Directors. The Executive Director shall have the power, subject to rules and regulations of the Board of Directors, to designate, hire, promote, demote, transfer, discipline, terminate, appoint or remove employees or persons on the staff of the Corporation. 5 ARTICLE VIII Standing Committees The President shall appoint board members to the following Standing Committees: Section 1. A. Fundraising/FinanceBudget B. Personnel C. Publicity/Outreach D. By-Laws E. Nominating F. Programs G. Executive Section 2. The Board or the President may establish additional committees, as they from time to time deem necessary. ARTICLE IX Rules of Order The rules contained in the most recent edition of Robert's Rules of Order. Newlv Revised shall govern the Association in all cases to which they are applicable and in which they are not inconsistent with this Constitution and Bylaws, Charter of the Association, and laws applicable to the Corporation. ARTICLE X. Amendment These By-Laws may be amended at any annual meeting by a majority of those ' present. This is to certify that the above By-Laws of The ARC of Hilo were duly revised and adopted by a vote representing a ma~onty of the members at a meeting duly called and held at its office in Hilo, Hawaii on this 21" day of June, 2000 _ (signed) Ellen Aoki Secretary e