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HomeMy WebLinkAboutCOM 0122.045 2000-2002 Stephen K Yamashiro Harry A Takahashi ;Nai or Ovecrar C~Vl\ 1 I 0~' ~~ll~l~T DEPARTMENT OF FINANCE 25 Aupunt Strew, Room 118 Hllo, Hswut 96 7 2 0-12 5 2 (808) %I-8274 • Fu (808) %I-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW CObtIvIITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION O 1 / 2 0/ C 1 GRANT APPLICATION FOR Y[,'CA Ekahi (Hamakua Youth Center) (Pro~nm Tltlel Legal Name of Organization YWCA o f Hawaii Island >vlailtngAddress 14~ Ululani Street H>.1o. Hawa•>_ 0570 Facility!SiteAddress. P•0. Box 777 Honokaa, Hawaii 9oi2% Director/Site Manager Judy Graham OrgamzationPresidmt: Evelyne Schotte Susan Labrenz Contact Person (GrantWnter): Judy Graham/Rosie Sakamoto Amouut o(Requat for County Funds 5 6 , 000 Total Annual Budget ofOrgatuzation E 3,099,460 Has the applicant applied for any other funds from the County of Hawaii this fiscal year Fitness Arta and Aquatics Program ? Yes Sotuce/Departmrnt: Kohala Intergenerational Center ? No AgeocylProgram(s) ? Social Services 0 Youth Programs ? Elderly Programs Check Categones• ? Culture and Arts ? Education ? Other 9rietly, defloe the program for which funding is being requested: Supplementary operating support for Hamakua Youth Center which (as Ekahi Program) provides drug prevention, after-school recreation and computer use, and education for teen youth. Comm. No. 1 2~ L . ~F 5' ltile No. D V ~ -1- ~reseab H s ~ p S ~ 2 2~-~~ Ref. To Gomm. S Ref. Hate FF- B-2 ~'tQO L QI;ALIFYING STANDARDS FOR APPLICANTS .Art applicant must meet all of the followtng standards © Be chartered or otherwise authonzed to do business in the State for chartable purposes and etempted from she federal income rat by the Internal Revenue Service 0 Have a governing board whose members serve without compensation and have no conflict of interest between then regular occupations and the services provided ® Have bylaws or poltctes which descnbe the manner in which business is conducted, including management audit, fiscal poltctes and procedures, poltctes on nepotism, and poltctes on management of potential cenFlict of tnterest 0 Have at least one year's expenence with the servtce or activity for which the appropnatton is sought or can otherwise demonsvate to the satisfaction of the County sufficient expentse to successfully cony out the servtce or attivtty © Be Itceased and accredited in accordance with applicable requvemenrs of Federal State and County laws II. GRANT CONDITIONS The applicant agrees to comply with the followtng terms and conditions pnor to recet~tng a grant award A Comply with applicable Federal and State laws prohibiting discnminatton against any person on the basis of race, color, national ongin, religion, creed, sex, age, or handicap B Agree not to we any public fiinds for purposes of rntertainment or perquisites C Comply wtdi such other requvements as the Dvector of Finance may prescnbe to easure adherence by the nonprofit orgsnizatton with Federal, State, and County laws, and established standards for fiscal and program management D Allow the Dvector of Ft»ance, the coriimtttees of the council and then staffs, and the Legislative Auditor access to records, reports, files, and other related docttmrnts in order that the program, management, and fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and effective exprndtture of public funds III. RECORDS AND REPORTS A The apphcaat shall follow generally accepted acctninting procedures and practices and shall maintain books, records, documents sad other evidrnce which sufficteatly sad properly account for the expenditure of Couary funds The books, records aad documrnn shall be subject at all rcesottable times to impaction, reviews, or audtb by the Couaty expeading agency, the Director of Finance, and the Legislative Audttor, or by then rcptesrntauves B The County expending agency, Dvector of Finance, or Couaty Council may request parodic wntten reports on the me of Couay funds C The nonprofit orgatuzatton shall submit a final wntten report to the Legislative Audttor within nary (60) days after June 30 of the fiscal year The report shall include an explenauoa of the public brnefits denved from the awarding of the groat, a Irsting of other funding sources and amounU obtained dttnag the giant penod, and a complete accouaung of all exprndrttties supported by Cotinty of Hawm grant fiends (per Chapter 2, Article 25, Secnoa 2-142(d), Hawart Couaty Code, amrnded August, 19991 -2, R'. QUARTERLY ALLOCATION Under no circumstances shall grant funds be dtsbursed m a lump sum payment Grant funds will be dtsbursed to Grantees only through a quarterly allocation process The disbursement of grant funds can be formulated on an equal quarterly apportionment bans GRIEVANCE PROCEDURE The applicant will adopt and maintain a gnevance procedure to assure proper accounting for any concern and complamts about its program or services that may anse from its members, employees, clients or from other members of the public Vi. DISCLOSURE OF INFORbIATION All tnfotmetton, data or other matenal provided to the County by vutue of this appltcatton shall be subject to the Uniform Informattoa Pncttces Act (UiPA), Chapter 92F, Hawaii Revised Statutes All such matenal is deemed government record and shall be open to the public and may be provtded to other public and/or pnvate fundmg sources VII. CONTINUED ELIGIBILITY Aay ¦pplicaot or recipient who withholds or omits any material facts or deliberately mbrepreseota such facts to the Cauaty of Hawau shall: (1) Itnmedtately be dtaqualified from conatderatton for Nonprofit Grant fundmg, OR (2) be m vtolatioa of the terms of the Grant Agreement of County funds m which case a grant agreement can be tennmated by the County and the rectptent or provider may be Itable to reimburse all or a ponton of any funds received [harem VIII. ACKNOWLEDGEMENT YWCA of Hawaii Island (Legal Neme of Organtzauon) hercbyagrcestoadmtmsterthe Ekahi Program (Hamakua Youth Center) (Program Title) m accordance with the regulahoas, poltctes and procedures prescnbed by the Hawatt County Finance Deperhneat Dtstnbunon of grant funds u Itmtted to grantees which arc m complimce with County regulauow, polrues and procedures The County reserves the nght to withhold grant drstnbuhons at my trine the grantee is not m compliance It rs the policy of the County of Hawari and for those who do business wtt6 the County to provide equal employment opporAraruea l0 all penons regardless of race, phyarcal dtsabtltties, color, reltgton, sex, age, or national ongm u mandated by the Federal Crvil RighU AcU, as amended, and say other federal or state laws relating to equal employmrnt oppottunrnes IX. AMENDMENTS TO TAE APPLICATION/EVALUATION The applicant assures that tt will submrt to the Human servtces Nonprofit Grants Review Committee (HSNPGRC) for poor review and approval a wntun request and lushficahon for say changes, addrnoas, or deletions to any poruoa(s) of the gnat application or a duly etecuted Grant Agreement of Couary Funds The applicant will cooperate and aural in any effort undertaken by the HSNPGRC to evaliute, [aspect or otherwise momtor the effectiveness, feasibility, md/or cost efficteacy of any and all pracncd, polieta sad procedures or activities pursuant to dtw application or any great designation or allocatton rccetved as a result of [tits epplicanoa -3- A[;THORITY AND CAPACITY OF APPLICANT The applicant cenifies that it has the authonty and capacity to develop and submit this application, and to Cvlly administer the progrem(s1 pursuant to this application U*iSIGNED PROPOSALS WII.,L NOT BE ACCEPTED! G~Z~ Cam- ! z~ c , Stgnaturc of Prestdent/Chatrperson Date t t 1 ~ ~~..~vt~ ~ /i~•L`Zc .Lrc+/ .~[2 )Z~cGL "cf ! Signature of Eze¢uttve DtrectoriM ager Date -4- 1 YwcA of HawAI1 Ist..~vn HA.~IAKUA YOUTH CENTER (EI{.~HI PROGRAM) P,2OGRA,~'I/SERVICE DESCRiP'TION A. Overview 1) Describe the program for which funding rs being requested. We seek $6,000 m operating support for Hamakua Youth Center, located n downtown Honokaa across the street from Honokaa High and Honokaa Elementary. The increasingly popular center, founded in 1996 in response to coatrnuniry requests, serves approximately 20 teens each afternoon after school. Specifically, our request u for 10 percen[ of the salary of the half-time Youth Activates Instructor (incumbent Lovey Juan of Hama Camp). telecommunications funding to provtde Internet servce for youth, equipment repay and maintenance support for our six computers, and several months' rent. Thu appGcatton u very siaillar to Ekahi's application to the County last year. Vlost e~cpenses for Hamakua Youth Center are borne by the State Department of Health- Alcohol and Drug Abuse Division ($75,000 annually) and yet the State does not desire to operate anafter-school center. Instead, the State's principal focus, and our requirement, is regular delivery of adrug-prevention curriculum to elementary and intermediate students. as well as related activities for their parents, and excursions. In sum Ekalu is doing wtth State funds more than required, and does so because the YWCA and our committed staff and volunteers believe in the worth of Hamakua Youth Center. The County funds are a great help principally because it is di!$cult to secure operating support through other gray[ finders. Such fenders typically desire new protects, in whole or m part 2) What unique or significant service will be provided? Hamakua Youth Center is somewhat unique because it is a successfirl teen center. TI»s age group is always difficuh to access. The Ce»ter is a mix of recreational and leartnng activities. Most popular are Sve IBM commuters reserved for youth (three with Internet access) and a pool table. The Center offers darkroom and digital photography classes for youth on a regular basis. It weekly hosts a cotrespondeace course of the Kumon Math and English program After the installation of a computer network in fall 2000, a Skillsbank math and English cottrputer learning program will go into effect in February 2001, with prizes as i[rcemives for the students. To meet our commitment to the State Department of Heahh, Ekahi hosts six parent nights annually, which focus on drug prevention. The parents represent the families of fourth and seventh graders who receive, &nm an Ekahi instructor, a drug prevention curriculum called E Ola Pono (Live the Proper Way), developed by Kamehameha Schools. The center offers outreach peer tutoring, funded by Queen Liliuokalani Children's Canter-teen tutors typically assist younger children with homework and reading. The Center is the base for volunteer i~[rs. Rosie Sakamoto who organizes activities for pregnant teens and each yeaz organizes presentations concerning sexual assault prevention, which the YWCA has sponsored, at severs! school sites. 3) Wlrat specific outcomes are to be achieved Support from the County of Hawaii will enable us to adequately staff the center 20 hours a week after school with the services of yts. Juan. Of Filipino/Hawaiian heritage and a " Honokaa High School graduate, she has consistrntly maintained a comfortable atmosphere at the center for high-risk youth, oftrn from Pasuhau Camp, Haim Camp or Honokaa town. She has successfully recruited local parents and teen tutors. Support from the County will also mean that youth from low-income families have access to the Internet and computers after school. Support means that the center's computers will mostly be in running order for then use. Note that some students use these computers for word processing to complete homework, and beginning in February 2001 some students will begin on the Skillsbank computerized teaming program Partial rent support (less than 3 months' annually) from the County will ensure the viability of the center. Becatise the State Department of Heahh's focus is on the drug prevention cumculum, and related tobacco prevention classes, it is not appropriate for Ekahi to assign to the State our full expenses relating to Internet, computer mamteiiance, or rental for a youth center. ~3) How will the proposed program empower partrcrpantsiclrents ro become self- sufficrent and fac:lrtate positive social change The Center offers high-risk youth, mostly of Filipino or part Hawaiian background, opportunities for technological proficiency. The Internet chat lines increase flair English reading and writing skills. The perertt nights, spearheaded by Ms. Juan with help from the Ekahi Program Coordinator, facilitate positive social change by informing and encouraging parents to be active m preventing drug use by their children. The Center provides a safe and positively social place for teens to be. A month-long Na Opio O Hamakua program, conducted daily during each July by DOE-certiSed teacher Rosie Sakamoto, foctises on skills-building and self-esteem for about 20 intermediate-age yout}L B. Probkm/Need I) R'har is the problem/need the proposed program rs designed to meet? The program uses the federally recognized prevention strategies of "alternative activities" and "edwcation" to preveirt substance abuse. We have received co~istent encouragement and support from the County Community Policing Officer, Vance Pujii. T'lte canter addresses the frequent teen complaint of having `hothing to do," which is in fair paR true of rural Honokaa, where there are no malls or computer game rooms, and the Counrv swtmmmg pool may be too chilly for use. The Center complements activities offered by the County's Honokaa Sports and Recreation Complex, which are sports oriented. The Center ~ one of four emerging computer centers between South Hilo and Honokaa that can eventually assist rural residents of any age to upgrade their computer skills 3) Who is the target population and what are the specific needs? The tazget population is youth age 12 to l S from relatively low-income families with as ethnicity profile characteristic of a Hawau plantation community. Dunng 2001-02, the E Ola Pono drug prevention curriculum will be delivered to all fourth grade and seventh grade classes. The target population at the center, after school, consists ofyouth who typically do not participate in sports and who are interested io computers, pool dazkroom pho[ography, crafts, or related activities. The youth frequently receive mentorslup supcor at the center. needed by some from disrupted ~milies 31 R'hat is the geographical areas/ to be served, and hours of operation' The center attracts youth from Honokaa, Kukurhaele, Paauhau and Hatna. In the summer they also come from Paauilo and Waimea. The center is regularly open four hours a day after school as a drop-in center. It is mostly open fiom 9 am to 2 pm as an of5ce for Ekalv's Program Coordinator. During these school hours, additional activities aze sometimes scheduled, either for youth or community aduhs. For example, the center hosts visiting computing instruction by Tutu's House, Waimea, twice a month. E Ola Pono parent gatherings, and youth dances, occur in the evening. C. CoWboratiodCootdination 1) What specific measures will be taken to collaborate%oordinate weth other community resources to achieve maximum program efficiency and cost efjrecnveness' Ekalu coordirtates with Honokaa Elementary and Honokaa High to offer 60 drug prevention classes of E Ola Pono each school year to fourth graders and seventh graders within DOE clessrootns. We coordinate with Hamakua Heahh Center's RN educator to provide tobacco prevention instruction three times a year. This year we are collaborating with OfEcer Warren Shaw of DARE to similarly schedule an undet~age-drinking prevention program at several school sites. Ekahi collalwratd with a High Tech Task Force, organized by Representative Dwight Takamine; our Program Coordinator attends these meetings. One unexpected resuh, this year, was an additioml 515,000 to support the center's computer program, as well as Job Search Skills classes for youth and aduhs. For her summer Na Opio O Haznakua program, volunteer Mrs. Rorie Sakamoto collaborates with a variety of volunteer community adults and parents. ?i How will these measures reduce or eliminate anv existing dupluanon ojservices to ;;aur destgxate target group' In general Ekah>/Hamakua Youth Center pools resources with others to serve youth groups, and occasionally rural adults. There is some limited overlap with Honokaa Sports and Recreation Complex, and the County pool, which serve the same age group. Hamakua Youth Center's role has been to supplement activities available for youth of the area, and not to compete with others. Honokaa High and Honokaa Elementary both offer parent night activities but they are not focused on drug prevention. _ D. Goals add Obiectrves 1) R~tat are the major gouls,'benchmarks Qfthe proposed program' YWCA Ekalu's performance tazgets for Ssca12001-'_002 are established with the Department of Heahh: • Of 15 co 30 Hamakua parent participants each year, 50 report that they have increased then commitment to prevent ATOD [alcohol, tobacco and other drug] use or abuse by their children. • Of 110 to I20 students who receive the E Ola Pono [Live the Proper Way] curriculum each yeaz. 60% will demonstrate an increase m ATOD pretection factors and resihencv. • Of 100 youth who receive anti-tobacco presentations annually, 75% will demonstrate increased knowledge of specifc medical harms caused by cigarette smolung With respect to this application, our goal is: to continue participation by approxmately 20 teen youth daily after-school at Hamalcua Youth Center, who engage to a variety of recreational and learning activities including computer access. 1) What specific action objectrves/actiox steps are plaxxed jor each goal? The action steps to meet drug prevention goals have been outlined in `hrilescones" submitted to the Department of Health. With respect to the requested County support for our Youth Activities Instructor and site, some action steps are: • The Youth Activities Instructor will staff the center during regular hour after school and will maintain a daily attendance tog • She wr71 schedule approximately 8 strtrctuted "sitcrttative activities" during the school yeaz> which may include crafts, dances, tO~~m•~a, etc. • The Instructor will maintain a staff of two to three teen tutors, assist them with casual- hire job applications for the YWCA, and process their timesheets. • With the Program Coordinator, she will maintain a clean and safe facility. • The Program Coordtator ~vtll schedule computer maintenance and contract for Internet servtce She wtll encourage a mentonng relattonshtp between the computer techntctan and htgh-nsk youth on stte • The Program Coordinator will schedule tratntng to finances, reporting and safen• requirements. and drug prevention, for staff and volunteers • Volunteer Roste Sakamoto will implement an annual iva Opto O Hamakua summer program by scheduling acttvtttes, planning ercurstons and a budget 3~ Gf'ltat rs the ttmelrne (start and end dares for each action step ~ • Alternative acttvtttes aze scheduled to September and January • Pazent recruitment occurs to September and January with reminders pnor to the event • Peer tutors aze refreshed on an ad hoc basis throuehout the near • Custodial acttvtttes occur each weekday The center may secure professional custodtai support once or nvtce a month pending avatlabthty of funds • The center has already scheduled weekly computer maintenance We have azransed for mentonne acnvrttes by the technician. an e~penenced educator • Training occurs at monthly staff meetings and by the DOH and YWCA aj !f Star stgnafrcnnt ckent-centered outcome(s) wdl the program uchteve ~ Please see section D-I E. Service Delivery li GPltat methodology will be used to the proposed program's delrvery• ofsert•tce/s)' Center staff and ~•olunteers will be trazned to increasing professionalism and safety consciousness with the continued growth of the center After school the center will be fully dedicated to youth service and to the creation of an atmosphere to which youth understand that this is their center. The center will maintazn diverse quality programs and will not focus on computer use to the exclusion of azt, crafts, photography or Hawaztan cultural acttvtttes. During school hours community adults may access the center facility on a limited basis. When constdenng adult protects, preference will be given to the Ha~vatt Community College, wlvch has the potential to favorably impact youth services Ekalu has a Quality Assurance Plan and written Policies and Procedures F. Evaluation 1) What process wlll be used to evaluate the program and service(s) ~ Students enrolled to the E Ola Pono (Live the Proper Way) proventton cttmculum complete pre- and post-tests prepazed by Kamehameha Schools Their parents who attend prevention sessions at the center complete post-tests. YWCA Ekahi initiates a consttmer (youth) and community satisfaction stuvey each yeaz. The Department of Health, ADAD, 6 monitors the program annually and requuros quarterly reports regarding performance tazgets and milestones. The center submits monthly reports for review by the YWCA Executive Director and by the Department of Health. Infon~nal evaluation of progress typically occurs doting monthly Ekalri,-taffmeetings. 1) Now will thrs process measure the outcomes spectfred !n Item D, (1--1) ~ The annual community and consumer surveys, and the performance tazgets set with the Department of Heahh, measure qualitative performance. The daily attendance log, monthly reports to the YWCA and Departinem of Health, and quarterly and annual reports record quantitative accomplishmtnt in terms of numbers served. 'f he Skillsbank software includes a testing system, which shows academic progress. G. Proenm Fees Does your organr<atton charge a membership fee for servrce parttcrpunts ~ Hamakua Youth Center does not charge a membership fee to participants ?1 Does the proposed program charge partrctpants a fee for servrce(sl provrded by your organttatron~ Basically, Hamakua Youth Center does not chazge a fee to youth. Minor exceptions might include a Sl ticket price for dances, etc. Wlien the center occasionally hosts Hawan Community College classes, fees are due to ilia college. x. Viability What is your justijication or ratronale for the expenditure of publtc funds jor the proposed program? Hamakua Youth Center is deserving of a modest count of County fiinds becaiue it is a valued resource in the comnwnity, mostly to teens. It has successfully attracted a lvgh- risk age group, local teenagers, end helps keep them out of trouble durrtig non-school hotus. Some of its progttmB supplement the DOE cttrrictihim, while after-school open Bouts supplement activities at Honokaa Sports and Recreation Coarplex, for a different group of youth The center provides its services free to County youth. It is greatly assisted by the vohttiteer contnbiitiom of a DOE-certiSed teacher, Mrs. Rosie Sakamoto. 1) li'irat ore yaw frnancial and programmatic plans to sustain the proposed program beyond the ttpcomingJlscal year? Ekalii has applied to the Department of Health to continue E Ola Pora prevemion delivery and related activmes dunng 2001-2003. Because Ekaht has consistently met programmatu and tnancial momtonng standards of the DOH, we believe the existing contract will be renewed. Thu year's uncooked-for support through Representative Takamvie's High Tech Task Force will terminate on 6/31/01 and is not open for renewal. However, we utilized the funds to upgrade and position our computer program for the fimire. Ekahi will reapply to the John Ross Foundation in May ?001 for financial support for art and photography, and will reapply to Queen Liliuokalani Children's Center to aid the teen tutoring program. I. Budget: Please see forms and attachment ORG.~INIZ~?TION/IIYFOR,1~tATION A. Board of Directors lI Has the organizatrors's Board ojDirectors received jormal tra:r:rng within the past two (2) frseal years' The Boazd of directors receives formal tranung on an annual basis: however, certifications are not given. [n October 1999, Diana Kaliler, a Help for Non-Profits volunteer. facilitated a half-day Essentials of Successful Boazds customized by the YWCA boazd. This yeaz board members will attend the Essentials of Successfiil Boards sponsored by East Hawau Health and Huntan Sernces Council and Hawari Island United Way, February 3.2001. Throughout the year board members attend training offered by Hawaii Island United Way and others. In addition, presentations by our insurance broker, auditor, and others are scheduled as part of a regular Board ineetimg. New Board members receive an extensive manual including basic legal amd fiduciary responsibilities, financial repots, P~mB dociiments. The Executive Director and Executive Committee nxmbers provide individual onentation to uicoming members on am as needed basis. 2) What are the pRti70rV roles and responsibilities ojyour organration's Executive Drrector~ As stated m our Bylaws, the responsibilities of the Executive Director are: Tlie Executive Director is respoagtble for the execution end administration of policies and Programs approved by the Board. The Executive Director attends and participates in disciission in all meetings of the Board of Directors, and of the Executive Committee, except when matters concerning her/his own empbyment are under consideration. The Executive Director acts as the agertt of the Board of Dusctorsvt the empbymeiit and release of staff according to the policies and procedures established by the Board of Directors. As head of sta$ the Executive Director is responsible for the supervision and direction of staff and for the implementation of approved personnel policies. 8 3) What are the primary roles and responsibilities of your organt_aaon's Board of Directors' IClartfy role of executive off cers vs general membershtp~ As stated m our COt]Stltutlon the responsibilities of our Boazd of Dvectors aze• _ maintaining the YWCA as a separate autonomous women's organvatton wtth an established Mission; _ fostering development of the Association as a women's membership movement: _ communicating the Mission to members and assuring that they have opportunities to take part in fiirthering it; - _ determining and carrying out the poGcres and programs of the Association; _ insuring that the Association's policies and practices reflect the YWCA's organizational commitment to racial, ethnic and cuhural diversity; _ controlling operating fiords and capital assets for the use and benefit of the Association; _ assuming final responsibility for personnel pohctes and tfor employment of staff requiring the executive director to be a voting member or associate of the Association, _ mamtau»ng a responsible relauonshtp with the YWCA of the L" S as embodied in Article II of the National Constitution. _ electing the officers of the Association: _ establishing the program of the Association and the plannuig process by which it is determined: _ approvutg contracts and leases. The general membership of the YWCA elects both the Noitunating Committee and the Board of Directors. The Board elects its own officers who constitute the Executive Committee. The role of the Executive Committee is stated in the Bylaws (attached) at page 7. Note that our Board has a long tradition of understanding its policy making and fiduciary roles as contrasted to the adaiinisuation and implementation role of the Executive Director and management staff. B. Past Performance 1) How effective has your organization/agenry been in achieving program goals to the past two (2) focal years? lncliule the following information a) Quantitative data on numbers served; and b) Qualitative data showing number and % of parrictpants achieving measurable outcomes. YWCA programs seek to establish realistic goals and consistetrtty have achieved these goals. In calendar year 1999 the YWCA served 6,610 individuals and families in its seven programs. We expect similar numbers for calendar year 2000 (data will be wmpiled in April 2001). Our earned income programs (Aquatics, Chld and Family Program Services, and Fitness a~ Arts Education) in conjunction with Hawaii United Way have ~lY 9 begun to design outcome measures. We arc in the beginning stages of collecting data Our primacy measure of success is our customer's continued patronage, and enrollment b our programs has remained steady. Our programs funded by government contracts keep statistical data on outcomes. During 1999-2000 the Ekahi Program xrved 108 youth with the 12-week E Ola Poca prevention curriculum, 33 parents with prevention lessons and/or intergeneratbnal activities, and 65 youth with tobacco prevention lessons C. FieaecW Have your organization's current program operations remained the same as last yeor~ What major program or ftnancia( changes will be incurred next year For Ekahi (the applicant program), fiscal 2000-01 saw a grant of S 15,000 fiom Hawaii Human Devebpment to irccreage the job search skills of high-risk youth and some adults. Note that all four smell computer centers abng the North Hilo/Hamakua Coast received similar grants. As a rcsuh of last year's County support and thex finds, Ekehi also networked its computers with a server and hub in order to implement Skillsbank math and English computer learning for high-risk youth. The YWCA Teen Court Program is expanding to North Hawau, and may locate its intake office at Hamekua Youth Cerrter for one or two evenings a week, with compensatory rent support. The Kohela Intergecrerational Center (North Kohela), under the YWCA umbrella, has begun constncctbn and also received a grant from Hawaii Human Devebpment. Growing Families completed its first year with the YWCA, is expected to stabilize this year and begin growing in 2002. Family Support Services has received an approximate 50% incrcex in finding to provide services to all eligble finnilies. This expansion began in October 2000 end will continue through this fiscal year. There has been a movement et the YWCA Family Support Services to establish en independent FSS agency; the rcsuhs of this effort have not yet been determir?ed. The YWCA icctends to retain the program and is applying for the applicable state fiords. 2) What is the status ojall yow organizations major conracts or agreements for the coming year (employment agreements, oj~ce leases, primary grant revenue/suppller, etc.) ~ We own our main facility; recctd agreements in Honokae a~ Kona are ongoing leaves. We are searching 1br new facilctiea for prograrres currerttly boated at 165 Keawe Street, Hilo. Funding for Ekahi from the State DOH is projected to rems6c stable at 575,000 ercnually for the next biencum Teen Court funding is abo expected to be stable. The YWCA is applying for increaxd funds for Family Stcpport Services for the next biennium. The current executive director, Susan Labrenz, will conclude xvm years of xrvice effective 1/31/01. A former executive director, Rowle Taybr, has been xlected by the board to xrve for en interim three months during the search period for a new executive director. 10 3) How does the proposed program frt into your organizations long-range frnancra! plan Our bog-range financial plan is that earned income programs make a profit; government contract funded programsa break even; government firtded programs devebp earned income components; depreciatbn is cash fimded; maintenance on buildings and equipment is curnrn; and there is a cash balance. The YWCA seeks programs or accepts offers to umbrella programs based on how well the mat the atWbe and atntegic p4n `oela of the YWCA first. Ifthey meet those primary criteria, then the financial criteria is that they break-even, paying for all of their direct costs end any increase in administrative overhead. For Ekahi (Hemakua Youth Center), a 10% indirect fee has provided for audit, kgal, fiduciary, accounting and personnel services, and is considered reasonable by the principal fimder, the State Department of Heahh. IL Ms:0lttuie>i During the past tuo (2) fiscal years, what financial and/or admintstratlve monitoring has your organization received from any and all funding sources? Please list ol/ monitoring sources, contact names and plane numbers. PROGRAM MONITORING CONTACT NAME PHONE NUMBER SOURCE Ekahi DOH, ADAD Vir inia Jackson 692-7506 Health Start DOH, MCHB Glad s Wo 453-6020 Sexual Asseuk ICapiolani 1997-99 Adriana Rarnelli 535-7500 Su rt Services ~ AI~6oL Tobrooo said Droe-Free Worl~nloce PoYciee and lnfot~atlon 10. How does your organization address alcohol, tobacco acrd other drug prevention information dissemination as part ojyour workplace and/or program environment Information is included in our Personnel Handbook, distributed to all employes before hiring es pert ofthe job offer process. Empbyees review the policks and then sign offthet they have read and understood them. We have recently eliminated designated outside smoking areas on premises atd continue to encourage smokers to quit during the Great American Smokeout end through supportive encouragement from coworkers. On the extremely rare occasion, when a staff person has a serous drug problem, we first encourage them to sak outside help end then proceed to progressive discipline if that does not work. We use posters devebped by teens in our drug prevention program, Ekahi, to increase awareness v' -C - Pi g~_wW - rl 4 I I ~ 1 i 8 Y (`I 7 v I 7 1 v'1 V" I~ I I _JI _ ~ Q mac: - } ~ T L J ~ f -I L Q ^ N Q r^~ n T O O 7 Z :J r1 CJ V; v'; M it ~ L J j ~ 7 - 7 _ _ N f C s r" _ - v ^y~ M _ I A - _ - v ~ } I I ~ i L Z C ~ O x f 1 v-; v'; ~C v~ r~ _ _ v = ~ ~ ~ ~ - J V w ~ ~ n n Z C ~ r ? l Q ~ 'J5 - ri N_ Z Q ¢ ~ ~ r J e0 y 3 2 Y~ } N_ } ~ oo ~ V U Oy ~ o 0 2 y ~ ; ~ ~ c = m r~ C ~ 9 Q ? ~ T ~ ~ n n ~ y~ c ~ = o - d J~ u o 'c p v A id. y J ~ i= a > ~ > a a ~ u ^ L E'^ u a N M ~ ~ ~ b z t^I ~I ~~09 ~ M ~ ~ O ~O N l`I - +"3 ~sxYEtTr. »e e t iq. N e.ar ~ v. M C Y Y l'V - r V1 [`I _ - p ~ nil .M . +u.w - O Nom. ~ - ~ N C ~ N M C N i ~ ^ - ~ z ~ 'i _ ~ v r ~ ^ 6i L - ~ ~ n M < r oo •D v, ~ u _ v C'+„ ~ N N Q .I ~ :s. w J ~ 1 „O O C P•C `7 •O ` - ~ ~ ~ O C M ri ~ ~ - - - vi v C ~ ~ ~ - N C 1 _ - LL ~ M M J ` M T\ ` f v L-' vV1 J - ~ ~ ~ ~ 4 ~ ~ ` N ~ N < ~ ~ ~ O n O ~ O O+ N •O N ~ R1 a ~ O• of O~ M ~ i ~ l~ N O 00 N J _ v M O N M N 1 G ' C r r o o V _ N N n n ~ ~ i ~ 6a„ ~ y Q ~ ~ C ~ p r w x ~ ~ :1.. i Z '~yy' e L c A p U U G~ x C ~ ~ u T °F~~n~°~Q ° F ~ A a ~ 7t N ? ^ M .r.. tee- _ _ ~ 7 a _ fig' ono ~ v o o~wc ~ ~ ~ w 4 ~r+w. wet. _ „ ' V n np a ' G ~ ~ ~ aY Yi Ip .-Ynn v ii!? . , 7 d V'1 r C I~ - C I~ V; Y. ~ L r. SCC: f~ 7 M M .'T l~ N X - d ~ ~ i++~ o 'vim ~ ~ .C.y n'_ _ ~ ~ ~ ~ Y ~ i° M A`(y - CM`S I'- ~ //t;. _ v: JI ^i O C N v1 O N M 1~ .rx ~ ~ ~ l~ N vi v; - ~ v1 ~ r rl _ - J x 3 M V ~ ~ _ _I ~ T~- ~ J _ J W L ~ J < U . I ~ 3 s~ ~ y. ~ v ri ri n" ~ ~ v, r. ~ ~ ~ M ~ ,i d N N ~ " ~ d C M .r X N ~ i y C O o0 T M v1 v1 vl N l~ N - ~O Z ^i O O O M N M M l~ Q+ ~O O Q ~.'r ~ O ~O v1 O - N N - R ' ~ ~ a 'r' K, N ~O N ~ `O V N 111 VC1 N O 00 ~ a~ „V 1` v1 V v ~ N q v ~ a ~ } V i Z' ? n ~ U y ~ J Q v~ C O E"' Q v~ u S GWc. v ~ ~ O c r ' ? ~ y d :zl F., e~ O v c v :z.r ~ e F c t p ~ Z ' F" Z 3i U ~ Z ~ ,r v o~ ~ ~ v: ~ O CW7 z ~ ~ v ~ 6~°+ _ -r _ ~ v T J M i~ O = - • .,ter .7 ~ ' Yrtl ~ V"1 V: h +.d ±r L v1 00 N r+~ ~ ~ ~ ~ 'ua, .may ° .k ~ _ rr ~ _ _ V M C ~ O d. _ Z ~ ~ l~ O 00 N •i C ~ ? ~ ~ J "3 W ~ 00 ~ ~ 4'1 N ~O ~ -r~ ^ v~ vi O C O j O ~ J J C v1 '7 ,~^1 C N N v1 ~ v^ ~ Z = 7 Lr: - i~ r r: r v^ - i C ~ ~ ~ w ~ ,C (`i i, C ~ ` r 'rip' O r C = ix' - _ - _ i _ ~ y ~ ~ ti < r ~r ~ r Q r ~ ~ _ ~ _ 3 i ~ ~ Z ~ ~Zr N 00 C V N v~ I~ N v'~ c: Ea- U ~ ~ - O x Q i ~ _ p Z ra ~ _ ~ N O ~ .aT ~ a i ~ , Q N a~ M n v~ ~O ~ } Z Z _ .va. v ~ f J ~ J ~ ~ ~ _ ~a 3 ~ ~ f z ~ < = A ~ < C ;Q F ~ ~ ; z ~ ~ ~ y n z OF a z F H Z ~ Z~ a ,hr r ~ = ~ Z U ~ ` ~ ~ ~ V ~j Y Z z ~ , C ~ a o = r ~ 6i, ~ ~ Q, o - rv n ? ~ II w V` M b x -A - ~ r+ ~ s3i' •~i K r' J ~ r ~ . l(~ ~ ~O +'t Y - O ~~C - ~ 1 ^ N t"` G ~ T I f~ N ~ n~ T - ~n pN r~ ~r, x O ~ C O ~C~ a ~L ~s Y } ` ~ 1 ~I ~ ~ ~ J f^ ^ ~ ~ M = C N ~I t`'~ K 1 x x Z ~ ' ~ - ' C ~ - ~i ~ ri ~ z c c x ; v J ~ ai N ` rv _ :.r, Z ~ i > ~ I :v V _ 2 L = ~ ~ ~ x - T. ~ x .tip ~1 v~-I ~ ~ ~ ~ ~ ~C -f e ~ Z ri _ v ~ ~ r` I _i a ~ _ ~ a ' a U y C U ~ _ W Q o G""y ~ + ~ ~O V ~ ^ O' a `~i N ~ ~ ~ n g z a Q ~ a ~ - ~ 3 L ~ i z ~ ? v ^v C ~ ~ eC V L (n M ~ J L < R Z } ~ p y Z ~ L v z y z O F- ~ J ~ ~ :y C O ~ Z Z = F < ~ C S < ~ y v~ } a F F S F e y O O ~ OF F r v n L d N L L F ~F ~F J Y' n V N O - N y o N t. .r y n x ~ U L-' GL C - Z ~ f. v 1 . i ~ ti O C O O 0 0 O O O O ~ O O ~ -xT p O rl ~ vi vi ~ v-; I r d J, y I I j 3 ~ U ~ _ ~ ` ~ ' C C7 ~ x M O O ~ N ~ ~ 1~ - - - } V ¢ ~ J v a ~ J Q N_ - o Z 'J N n ~ J V Z J J' w ~ S C ~y yEy ' ~ f Y y iy.. Z'~ ~ C O 7 ~ ~ ~ C G C N H ~ ~ a e e E E ~ a Z ,Q' ~ ~x ~sz F=~ ~ ~ O cT0 C C d ~ C N ~ ~ ~ vJ p. ~ ~ y C d y .O ~ L C O :L C d.' 67 Cam/] ~ Attachment for Table 3: Details of Other Current Expenses Admuilstrative Fees: The YWCA assesses each of its programs a 10% indirect fee. This for Ekahi is actually bwer than direct charged service flees would be. Primarily the Finance/Human Resources Department provides regular, much needed service to the Ekahi Program. The administration also handles insurance matters, and policy and procedure matters which are communicated to Ekahi staffand within which the Hamakua Youth Center operates. Equiptnettt Repairs and Maintenance: Ekahi's request is solely for computer repair and maintenance. The commuters are in use daily by youth. We have purchase of service contracts with two vendors: Exodus Computing hof Honokaa and Computer Resource Network of Hilo If the center obtains any additional computers, this line item would apply to installation cost by the sartte vendors. Attachment for Table 6: Summary of Income Private Foundations: We will reapply to the John Ross Foundation for support for the center's art and photography programs. The amount awarded in 2000 was 54,000. The next application is due in May 2001. We will reapply to Queen Liliuokalani Children's Center to support the center's peer tutoring program with 52,000. Almost all fiords go to the tutors. A small amount is reserved for food supplies for Hawauan cuhural gatherings and for instructional booklets that the tutors use, early readers, alphabet books and the like. It is uncertain whether Ekahi may apply to the legislature for a slant-in-aid. If so, it will focus on facility upgrade, custodial mairrtenatnce and additional computer maintenance. Stephrn K Yameshio ~ H A Takahashi Mavor - a+rY Drrector CORRECTED COV•~ + i ~/r Ia~liR1rl DEPARTMENT OF FINANCE 25 Aupum Street, Room I I B Hilo, H°wan %720252 (808) %I-8234 • Fax (808) %I-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #l thtu #I 1 below Yes No ® ? 1. Has the agency operated continuously for the past three (3) yeas? ? 2 Has the agency operated with a positive cash flow for the peat throe (3) years? Q ? 3 Does your Board of Directors approve a detailed cash flow budge before the beginning of each fiscal yeah ? ® 4. Do your Board mewing minutes show that quarterly financial alatements are approved See explanation on rer~erae ® ? 5 Is your egwty balance at least 20% of your Total Liabihty balance? ® ? 6. Is yoiu Total Carteret Assa balance larger than your Total Current Laability balance? ® ? 7. Arc berdt reooncihations and accounting performed by someone other than the checlt sigiietory? ® ? 8 Are you fiilly insured for the agrncy's vehicle(s) and bwlding(s)7 ? ® 9 Is your Worlten' Compensation at least 2% of payroll? See explanation on reverse 10. Are you current (non-delinquent) on all payroll and payroll tax psymenU? ? pit, 11. Is the agency frx of any pendutg httgatron, hens orludgmeats? See explanation on reverse ? ~ l2. Wttltin the past L2 months, bas the agency applied for vendor or banlt credit and was denied crodtt? If yes, please explain. Ar the grant applicant, ! ceer+fy that the agency has sarrsjactonly responded to each ojrhe abo?tr quesnonr and esplamed as needed I hereby cerrrfy that thrs rnjormanon rs true and correct to the best ojmy knowledge Agency YWCA of Hawaii Island PC/~honAt - r pnp~by; Anita Norris, Finance/HR Director ~i/f/t*~R~, A~+~~ ~r'~~~ Prne Nemetink Siprum ~ ~v Dere Certified by: XL~b lit•r-~4: - -~usu.t -TI-a4.x•~~~~ ~~~,s., ,ll/llt~..- uZ~Fj~~/ Prha Nm of Ps a praetor Sraaepue s Susan J. Labrenz YOUNG `NOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Financial Statements and Audit Opinion For the Year Ended June 30 2000 Table of Contents Sec•ion Pa es Independent Auditor's Report on the Financial Statements , F~nanaal Statements Statements of Finanaai Position 2 Statement of Activities 3 Statement of Functional Expenses 1 Statement of Cash Flows ~ Notes to Financial Statements 6 - 8 Taketa, Iwata, tiara & Associates, LLP Certified Public Accountants & Consultants 101 Aupunl Street, Suite 139 Hllo. Hawan 96720-260 INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS The Board of Directors Young Women's Christian Association of Hawan Island We have audited the accompanying statements of financial position of Young Women's Christian Association of Hawan Island la non-profit organization) as of June 30, 2000 and 1999. and the ~eiated statements of activities, functional expenses and cash Flows for the year enced June 30. 2000 These financial statements are the responsibility of [he Organization's management Our responsibility .s to express an opinion on these financial statements based on our audits We conducted our audits in accordance with generally accepted auditing standards Those standards require that we plan and perform the audits to obtain reasonable assurance aoout whe!her the'inancial statements are free of matenal misstatement An audit includes examining, on a test basis, evidence supporting the amounts antl disclosures in the fnanaal statements An autli! also includes assessing the accounnng principles used and significant estimates made by management as well as evaluating the overall financial statement presentation We believe that our audits provide a reasonable basis ror our opinion In our opinion the financial statements referred to above present fairly. in all material respects. the financal position of Young Women's Christian Assocatton of Hawan Island as of June 30, 2000 and 1999, and the changes in its net assets and its cash Flows for the year ended June 30, 2000 in conformity with gTenerally accepted accounting principles / ~C1.'~l(, ~ W s~cC , ~7(.l~C ~'Y$ J O C.CX~ L L r~ October 25.2000 1 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statements of Financial Position June 30 2000 and 1999 Assets 2000 1999 Liabilities and Net Assets 2000 1999 Current assets Current liabilities Cash and cash Accounts payable 3 76.522 53 041 eaurvalents S 279,645 249.577 Accrued payroll costs 53.631 a6 409 Fees and grants Deferred revenue 85 492 63 a49 receivable from , government agencies 48,984 64,878 Total current Unconditional promise liabilities 215 645 162,899 to gwe 32,500 31 250 Other receivables 28,651 25 361 Net asses P•epaid expenses 59 584 25 009 Unrestric:ec 696,93G 72~ 422 Temporarily restrictec 59 483 56 051 Total current assets 449 364 397 075 Total net assets 756 413 780,473 Temporarily restricted casn for program expenses and repairs and maintenance 26.983 24 801 Prooerty and egwpment Lard 22,900 22 900 Builtling 717,396 717,396 Swimming pool 236.778 236 778 Equipment and furnishings 236 230 239,015 1.213 304 1 216,089 Accumulated depreciation (717,593) (694 593) 495,711 521,496 Total habdittes Total assets 5 972,058 943,372 and net assets 5 972,058 943.372 See accompanying notes to finanaal statements 2 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISL4ND Statement of Activities Year ended June 30 2000 wish comparative totals'or the year ended .:tine 30 1999 Temporarily Total All mounds Unrestricted Restricted 2000 1999 Public Support and Revenues Public support State grants Department of Health S 1,019 754 - 1 019 754 1 094 750 Judiciary grants 191,447 - 191,aa7 178,425 Department of Human Services 5.163 - 5 163 94.395 Federal grants Alcohol. Tobacco and Other Drug Prevention 75 000 - ~5 OGO 75 OCO Rural Block Grant 22 795 - 22 795 59 013 Victims of Crime Act 29 028 - 29 029 38,x01 USDA - CFPS 36 795 - 36 795 - County grants 21 545 - 21 545 67 000 Contnbunons P~rvate foundations 23 991 - 23 99' 108,7x0 Hawaii Island United Way - 65 000 65 000 61.000 Other contributions 34 835 3x.985 69 820 78 532 Revenues Program fees 558 054 - 558 O5a 550,427 Membership dues 26.7x0 - 26 7x0 26 748 Interest 16,706 - 16 706 22 727 Other 34,954 - 34 95a 48 911 Net assets released from restrictions Satisfaction of time restrictions far United Way funding 65 000 (65,000) - - Restnctions satisfied by payments 31,553 3( 1,553) - - Total public support and revenues 2.193 370 3,432 2 196.802 2 504 069 Expenses State Department of Health 991,855 - 991,855 979.663 State Judiciary 191 447 - 191 447 178,425 State Department of Human Services 5,163 - 5 163 96.158 Federal programs 163,618 - 163.618 172.414 County programs 21,545 - 21,545 67,000 Other programs 599.516 - 599 516 645 406 Management and general 247 718 - 247,71 B 244.069 Total expenses 2,220 862 - 2,220 862 2.383,135 Change in net assets (27,492) 3,432 (24,060) 120,934 Net assets, beginning of year 724,422 56,051 780.473 659.539 Net assets, end of year S 696,930 59,483 756.413 780,473 See accompanying notes to financial statements 3 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Functional Expenses Year ended June 30, 2000 Kith comparative totals for the ;sear ended June 30, 1999 Program Supporting Total Services Services 2000 1999 Salaries and related expenses Salaries 5 ,099,047 132,580 1,231,627 1351,962 Payroll taxes ' 09 968 1 1, 599 121,467 168.x22 Employee fringe benefits 170 832 18.159 188 99'1 206.061 Total salaries and related expenses 1,379 747 162,338 1.542 085 1 725 445 Cccuoancy expenses Rent 72 ' 07 - 72 107 ' 07'20 Insurance 3a 955 3,902 39,857 39 984 U'ilit:es a6 052 303 a6 355 45 90' Repairs and maintenance 39 '07 4,172 x3.279 8a 834 Total occupancy expenses 192 221 9,377 201,598 278 339 Other expenses Consultants and contract services 63.374 44.993 108,667 '0 359 National affiliation dues 19,522 - 19.622 1',439 Travel 53139 1,577 54,716 54427 O"ice and program supplies 65 980 12,515 78,495 57 956 Equipment rental and repairs 6a 783 4,470 69.253 57 052 Telephone 20 686 2,675 23.361 28 794 Printing and publications 8,964 1 863 10,827 9,553 Postage and shipping 2 259 939 3 198 5,645 Fiscal agents 45.021 - 45.021 14 129 h1iscellaneous 15 247 6.971 22 218 22 448 Total other expenses 359 375 76,003 435,378 337,802 Total expenses before depreciation 1,931,343 247,718 2,179.061 2 342,586 Depreaatton 41,801 - 41,801 40,549 Total expenses $ 1,973,144 247,718 2220,862 2.383,135 See accompanying notes to finanaal statements 4 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Cash Flows Year ended June 30, 2000 Cash flows from operating activities Decrease in net assets S (24,060) Ad)ustments to reconcile change in net assets to net cash provided by operating activities Depreciation 41,801 Increase in cash restricted for program expenses and repairs and maintenance (2 182) Decrease in fees and grants receivable from government agencies 15 894 Increase in unconditional promises to give (1,250) Increase in other receivables (3 290) Increase in prepaid expenses (33.575) Increase in accounts payable and accrued payroll 30,703 Increase in deferred revenues 22 043 70 144 Net cash provided by operating activities 46.084 Cash flows from investing activities Purchase of property and equipment (16 016) Net cash used by investing activities (16,016) Net change in cash 30,068 Cash and cash equivalents at beginning of year 249.577 Cash and cash equivalents at end of year S 279,645 Supplemental Disclosure of Cash Flow Information There were no non-cash investing or financing activities in 2000 See accompanying notes to financial statements 5 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes :o Financial Statements June 30, 2000 and '999 Nature of Coerations and Summari of Significant AccounGng Policies Nature of Operations Young Women's Christian Assoaat~on of Hawaii Island (YWCA) was organized in 1919 antl incorporated on June 24, 1929 under the laws of the Territory of Hawau The riVCA offers a variety of valuaole programs and activities for the benefit of women, children and their *amilies living on the island of Hawau - riVCA receives a substantial portion of its funding from federal, state and county grants through which :t provides the following community needs services The Sexual Assault Support Services Program provides a comprenensive range of services designated to support, assist, and educate survivors of sexual assault and the communities .n which ;hey !ive The Healthy Start (Family Support Services) Program provides early ~tlentification of families at risk for child abuse and neglect and a range of nterventions to successfully reduce that risk EkahuEast Hawau Substance Abuse Prevention Program provides services to high-risk youth and their communities to help reduce substance abuse and related arrests among East Hawaii s youth and to help their communities to be more responsive to their problems The Teen Court Program is based on the philosophy that young law violators are less likely to become repeat offenders when a fury of peers determines the sentence Teen Court holds hearngs to evaluate +he arcumstances of the offense and develop plans for restitution and apology to victims, community service work anc educational programs Other services provided to the community are related to the maintenance of proper health and family environments Accrual Basis The financial statements of the YWCA have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit gwde "Not-for-Profit Organizations" Cash and Cash Equivalents For purposes of the statement of cash flows, the YWCA considers all highly liquid investments available for current use with a maturity of three months or less to be cash equivalents The carrying amount is assumed to approximate fair value because of the short maturities of these instruments 6 YOUNG'NOMEN'S CHRISTIAN ASSGCIATION OF HAWAII ISLAND Notes to Financial Statements. Cont[nued Property and Deprecation Property and equipment are stated at cost at :he date of acquisition or at fair market value at the time of donation Malor renewals and betterments are capitalized while repairs and maintenance, which do no[ improve or extend the lives of assets are charged to expense in the statement of activities Depreciation ~s Calculated by the straight-line method over the estimated useful lives of the properties Depreciation Imes range generally from 3 to 35 years Deferred Grant Revenue - The YWCA received cash payments in advance of incurred expenses for certain programs funded by the State of Hawau Additionally, the YWCA received cash payments ~n advance as pre-registration for certain program activities occurring in [he month of July These advanced payments are reflected as deferred revenue in ;he accompanying financial statements Promises To Gwe Contributions are recognized when the donor makes a promise to give to the YWCA tha[ ~s, in supstance, unconditional at the time of the promise Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized All other donor-restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the resVictions When a restnct[on expves, temporarily restricted net assets are recfass[fied to unrestricted net assets All unconditional promises to give are for a period of one year or less Therefore, the YWCA has not discounted the unconditional promises to give Contributed Services Contributed services do not meet the requirements for recognition in the finanaal statements and therefore are not recorded, however, a number of volunteers have donated their time to various programs Income Taxes The YWCA is classified as atax-exempt organizat[on other than a private foundation under Section 501(c)(3) of the U S Internal Revenue Code and is exempt from Federal and State income taxes Estimates The preparation of finanaal statements in conformity with generally accepted accounting prinaples requires management to make estimates and assumptions that affect the reported amounts of assets and liabilit[es and disclosure of contingent assets and liabdit[es at the date of the finanaal statements and the reported amounts of revenues and expenses during the reporting period Actual results could differ from those estimates Comparative F[nanaal Information The finanaal information shown for 1999 in the aa;ompanytng finanaal statements is included to prov[de a bass for comparison wtth 2000 and presents summarized totals only 7 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements, Continued i2 Pension Plan The Y`A1CA has a defined contribution pension plan administered by the National YWCA organization Emoloyee participation is required following the completion of two years of service The YWCA contributes up to 11 5 percent of employee compensation Pension expense for 'he year ended June 30. 2000 was 597,128 (3'. Commitments The YWCA negotiated with a Hawau foundation for a donation of $250,000 to be applied :o the remaining balance of a mortgage payable on the main facility and swimming pool This donation was received in December, 1993, and the balance of the mortgage was paid off A covenant within the donation agreement regwres the YWCA to earmark 530,000 per year to cover maintenance and upkeep costs of the building and swimming pool During 2000, $30,000 was set aside as restricted cash under this covenant and 526,903 was expensed as repairs and maintenance costs Unexpended amounts are included in restricted cash Lease Commitment The Hawaii Island Teen Court program operates in facilities leased from Village Professional P~aza The operating lease expires on July 31, 2002 Lease payments are 5693 per month until July 2000 5937 per month from August 2000 to July 2001, and 5985 per month thereafter All other rentals are leased on a month-to-month basis The following schedule shows the components of rent expense for the year ended June 30. 2000 Minimum rent $ 10 786 Month to month 61.32 72.107 Future minimum lease payments under noncancelable operating lease are as follows Year ending June 30 2001 5 11,200 2002 11,800 2003 1 00 $ 24.000 (51 Revolving Line of Credit The Organization has a $250,000 revolving line of credit available as of June 30, 2000, of which none was outstanding Bank advances on the credit line are payable ~n ninety days and carry an interest rate of 2% over the base rate The credit line is secured by substantially alt assets of the organization 8 YOUNG `r`JOh•1EN'S CHRISTIAN ASSOCIATION OF HA`dVAll ISLAND Financial Statements and Audit Opinion For the Year Ended June 30, 1999 Table of Contents Section Paces Independent Auditor's Report on the F~nanc,al Statements ' Financial Statements Statements of Financial Position 2 Statement of Activities 3 Statement of Functional Expenses 3 Statement of Cash Flows 5 Notes to Financial Statements 3 - B Taketa, lwata, Hara & Associates, LLP Certifiea Put;lic Accountants 3 Consul ants 'C1 Aupuni Street. Suite 139 Hilo, Hawan 96720-4260 INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS The Board of Directors Young Women's Chnstian AssoaaGOn of Hawan Island We have audited the accompanying statements of financial position of Young Women's Christan Association of Hawau Island (a non-profit organization) as of June 30, 1999 and 1998, and the related statements of activities, functional expenses and cash flows for the year ended June 30, 1999 Tnese financial statements are the responsibility of the Organization's management Our responsibility is to express an opinion on these financial statements based on our audits VVe conducted our audits in accordance with generally accented auditing standards Those stardards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of matenal misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation We believe that our audits provide a reasonable basis for our opinion In cur opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Young Women's Christian Assoaation of Hawaii Island as of June 30, 1999 and 1998. and the changes in its net assets and its cash flows for the year ended June 30. 1999 in conformity with generally accepted account/ingLLprincipl??es / / ~~Jrt~Gl~ ~J ~tt<i. R4reL ~ ~JJ e 4 ~,Tc,, L L P Aprils, zooo 1 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statements of Finanual Pos~hon Jure 30 1999 antl 1998 Assets 1999 1998 Liabilities and Net Asses i9co lccg Current assets Current liabilities Cash and cash Accounts payable 5 53 041 62 584 equivalents S 249,577 206ot6 Accrued payroll costs 46.»09 50 209 Fees and grants Deferred revenue 63 449 153 327 receivable from government agenaes 64,878 43,628 Total current Unconditional promises liabilities 162,899 26"0,120 to give 31,250 30.000 Other receivables 25,361 28 018 Net assets Prepaid expenses 26 009 22 227 Unrestricted 72a 322 596 4'; Temporarily restricted 56 051 63 125 Total current assets 397,075 330 a89 Total net assets '8C a73 659 539 Temporarily restricted cash for program expenses and repairs and maintenance 24 801 33,125 Property and egwpment Land 22.900 22 900 Bwlding 717,396 717 396 Swimming pool 236,778 236 778 Eqwpmentand furnishings 239,015 294 050 1,216.089 1,271 124 Accumulated depreciation (694 593) (709 079) 521,496 562.045 Total habllitles Total assets $ 943.372 925.659 and net assets 5 943 372 925 659 See accompanying notes to financial statements 2 YOUNG WOMEN'S CHRISTIAN ASSOCIA-ION OF 4AWAll !BLAND Statement of Acuwhes Year ended June 30 1999 •.vith comparative totals for the year ended June 30 1998 Temporarily Total All Funds Unrestrcted Restricted 1999 1998 Publ!c Support and Revenues Publtc support State grants Department of Health S 1,094 750 - 1 094 750 1.096 C80 Jud!aary grants 178 425 - 178 435 192 398 Department of Human Services 94 395 - 94 395 94 395 Federal grants Alcohol, Tobacco and Cther Drug Prevent!cn 75 JCO - 75 000 75 OCO Rural Slock Grant 69 013 - 59 013 Victims of Cnme Act 38 4C1 - 38 40' 13 Got County grants 57 000 - 57 OCG 6"0.995 Contnbutions Prvate foundaGOns 1C8 740 - 108 7»0 89 585 Hawaii Island United `Nay - 61 000 61 OCO 60 000 Other contribuUOns 56 438 22 094 ?9 532 34.463 Revenues - Prcgram fees 550 427 - 550 427 555 180 fvlembership dues 26 748 - 25 748 25 090 Irterest 22 727 - 22 727 7 445 Other 48 911 - 48 9~'• 58,864 Net assets released from restrictions - Satisfactipn of time restrictions for United Way funding 61 000 (61 000) - - Restrictions satisfied by payments 29 168 (29.168) - - Total public support and revenues 2 511 143 (7,074) 2.504 069 2 368 636 Expenses State Department of Health 979,663 - 979."063 1,096 080 State Judiciary 178.425 - 178 425 192.398 State Department of Human Services 96.158 - 96.158 94,395 Federal programs 172,414 - 172,414 88,041 County programs 67,000 - 67 000 66.995 Other programs 645,406 - 645.406 518,617 Management and general 244,069 - 244 069 253,624 Total expenses 2,383.135 - 2,383.135 2.310.150 Change in net assets 128,008 (7,074) 120,934 58,486 Net assets, beginning of year 596,41d 63,125 659,539 601 053 Net assets, end of year $ 724,422 56,051 780 473 659 539 See accompanying notes to financial statements 3 YOUNG WOMEN'S CHRISTIAN ASSOCIATION CF HAWAII ISLAND Statement of Functional Expenses Year ended June 30, 1999 with comoaratrve totals for ;he year ended June 30. 1998 Program Supporting Total Services Services 1999 X998 Salaries and related expenses Salaries S 1,223,178 128,784 1,351,962 1,341,966 Payroll taxes 152 471 15,951 168,422 '94 082 Employee fringe benefits 182.364 23,697 206,Ofi1 203 0' 8 Total salaries and related expenses 1,558,013 168,432 1,726,445 1.738 966 Occupancy expenses Rent 107,720 - 107,720 122 794 Insurance 30,901 8,983 39,884 38 aC0 Utilities 45 624 277 45,901 45 755 Repairs and maintenance 80,111 4,723 84,83a 31 999 Total occupancy expenses 264,356 13 983 278.339 238 9a8 Other expenses Consultants and contract services 46 243 24 116 70 359 61 882 National affiliation dues 17,439 - 17.a39 15 906 Travel 52.366 2,061 54,427 63 039 Office and program supplies 49,716 8,240 57,956 66 136 Equipment rental and repairs 50.596 6,456 57.052 19 618 Telephone 25.888 2,906 28,794 28 896 Printing and publications 6,551 3,002 9,553 6.x08 Postage and shipping 3,408 2 237 5,645 5 185 Fiscal agents 14,129 - 14,129 12 492 Miscellaneous 9,812 12.636 22,448 1a 308 Total other expenses 276,148 61,654 337,802 293,870 Total expenses before deprecation 2,098.517 244,069 2,342,586 2.271,784 Deprecation 40,549 - 40,549 38,366 Total expenses S 2.139,066 244,069 2,383,135 2,310,150 See accompanying notes to financal statements 4 YOUNG `~^JOMEN'S CHRISTIAN ASSOCIATION OF HA`TJAII ISLAND Statement or Casn Flows Year ended June 30 1999 Casn flows from operating activities Increase in net assets S ~ 20 934 Ac)ustments to reconcile change in net assets to net cash provided by operating actmres Deprecation 40 5~9 Decrease ~n cash restricted for program expenses and repairs and mainterance 8,324 Increase ~n fees and grants receivable from government agencies f2~,250) Increase ~n unconditional promises to give - (1 250) Decrease in other receivables 2 657 Increase in prepa+d expenses (3,782) Decrease in accounts payable and accrued payroll (13 343) Decrease in deferretl revenues (89 878) (77 973) Net cash provided by operating activities 42,981 Casn and cash equivalents at begmn.ng of year 206 5~6 Cash and casn equvalents at end of year S 249 577 Supplemen[al Disclosure of Cash Fiow Information Cash paid during the year for interest was $2.373 in 1999 There were no non-cash investing or financing activities in 1999 See accompanying notes to fnancial statements 5 YOUNG `~NOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financ,al Statements June 30, 1999 and 1998 (1) Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Young Women's Christian Association of Hawan Island (YWCA) •.vas orgarnzed to 1919 and incorporated on June 24. 1929 under the laws of the Territory of Hawau The YWCA offers a variety of valuable programs and activities for the benefit of women, children and their families Irving on the Bland of Hawaii YWCA receives a substantial portion of its funding from federal, state and county grants through which it provides the following community needs services The Sexual Assault Support Services Program provides a comprenensrve range of services designated to support, assist, and educate survivors of sexual assault and the communises n which they live The Healthy Start (Family Support Services) Program provides early identification of `amii~es at risk for child abuse and neglect and a range of interventions to success`ully reduce that rsk Ekahi;East Hawan Substance Abuse Prevention Program provides services to high-risk youth and their communities to help reduce substance abuse and relatec arrests among East Hawaii s youth and to help their communities to be more responsive to their problems The Teen Court Program is based on the philosophy that young law viglators are !ess ; kely to become repeat offenders when a fury of peers determines the sentence Teen Court holds hearings to evaluate the circumstances of the offense and develop plans for restitution ang apology to victims, community service work and educational programs Other services provided the community are related to the maintenance of proper health and family environments Accrual Basis The financial statements of the YWCA have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit gwde "Not-for-Profit Organizations" Cash and Cash Egurvalents For purposes of the statement of cash Flows, the YWCA considers all highly liquid investments available for curtent use with a maturity of three months or less to be cash equivalents The carrying amount is assumed to approximate fair value because of the short maturities of these instruments 6 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements, Continued Property and Deoreaation Property and egwpment are stated at cost at the date of acgwsition or at fair market value at the Lme of donanon Malor renewals and betterments are capitalized while reoa~rs and maintenance which do not improve or extend the lives of assets are charged to expense in the statement of activities Depreciation is calculated by the straight-line method over the estimated useful lives of ;he properties Depreciation Itves range generally from 5 to 35 years Deferred Grant Revenue The YWCA received cash payments in advance of incurred expenses for certain programs funded by the State of Hawau Additionally, the YWCA received cash payments in advance as pre-registration for certain program activities occurring in the month of July These advanced payments are reFlected as deferred revenue in the accompanying financial statements Promises To Give Contributions are recognized when the donor makes a promise :o gyve to the YWCA that is in substance, unconditional at the time of the promise Contributions that are •estric:ed by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized All other donor-restricted contributions are reported as increases n temporarily or permanently restricted net assets depending on :he nature of ;he restrictions When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets All unconditional promises to give are for a period of one year or less Therefore the 1^NCA has not discounted the unconditional promises to give Contributed Services Contributed services do not meet the regwrements for recognition in the financial statements and therefore are not recorded, however, a number of volunteers have donated their time to various programs Income Taxes The YWCA is classified as atax-exempt organization other than a private foundation under Section 501(c)(3) of the U S Internal Revenue Code and is exempt from Federal and State income taxes Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and Itabiltties and disclosure of contingent assets and Itabtltties at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period Actual results could differ from those estimates Comoarattve Finanaal Information The financtal information shown for 1998 in the accompanying financial statements is included to provide a basis for comparison with 1999 and presents summanzed totals only 7 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to F~nancial Statements Continued (2? Pennon Plan The YWCA has a definetl contrioution pension Dian aam~nistered by the National YWCA organization Employee partiapation is requiretl following the completion of two years of service The YWCA contributes up to 11 5 percent of employee compensation Pension expense for the year ended June 30, 1999 was 5115,011 (3) Commitments The YWCA negotiated with a Hawaii foundation for a donation of 5250.000 to be applied to 'he remaining balance of a mortgage payable on the main faality and swimming pool This donation .vas received in December, 1993, and the balance of the mortgage was paid off A covenant within the donation agreement regwres the YWCA to earmark S30,000 per year to cover maintenance and upkeep costs of the building and s•.vimming pool During 1999, 530,000 was set aside as restric:ed cash under this covenant and S6Q.046 was expensed as repair and maintenance costs During 1998 530,000 was set aside as restricted cash under this covenant and 511 046 was expensed as repair aril maintenance costs (4) Lease Commdment The YWCA leases office space for certain progcams under operatingeases that expired on tvtay 31 1999 and June 30. 1999 The YWCA has not exercised its option to extend the leases, aril has Continued t0 lease these properties on a month to month basis The following schedule shows the components of •ert expense for the year ended June 30. 1999 Minimum rent 5 93,290 Month to month 14,430 1 z (5) Revolving Line of Credd The Organization has a 5250,000 revolving line of credit available as of June 30, 1999, of which none was outstanding Bank advances on the credit line are payable in ninety days and carry an interest rate of 2% over the base rate The credit line is secured by substantwlly all assets of the organization a Return of Organization Exempt From Income Tax 199$ 990 Jnder;egapn 501(c)of the internal Revenue Cade (except Slacx'ung benerlt lrus: or private foundation) or section 4947(a)(1) nonexempt ener~taoie truer .ear^e,t ar -s -nas_-. _ Thl; =prm i; Opln „~,•n,,,;ar , Nate ~ ]"gaaiza"o, may na•:e'c se ] cccv ^r -h s -afar, r] sarlsr: spat? •?C^_^", •=c1lr=.~^?ns to Pupllc Insoecnon A For the 1996 calendar year OR 'ax veer perige peplnniny 7 ' 1 'OP"-rd anC'rg 5 / 3 0 9 9 6 v'•asa O Name ~f crgan1lat~Cr D:mployer Idenhficauon Hamper -~~'"q° as YOUNG WOMENS CHRISTIAN ASSOCIATION OF YAWAII ISLAND 99-0079752 - 'r, s°° 9u-.. e' ],a ; r°?''.r' 7 ]cz ~ --a" s ,c. 7?'r;='^7 '7 _dc-?ss' ~ =COT Stlh I -Telephone lumber ' -'-45 AULULADI; ST. ~ ' 808;935-7_4' -~e~_r, ~ ]r o-vr s,a~a .c.rr„ do 'r ~_'?c< ? _ - =teTp^a^ p `im a~sol HILO HI 95720 acc•^aron s==n-~^a '<:tripl .L G '7Ce °_urgamz;rcr 1 ._X.. E rar^pt order .'i'rc1 ~ 0 3 r5er numcar; ~9 sac~o, =947 ari') ran=.=_:-C[ c+ar•aol=. ...s Note Section 501fe1(3) exempt organizations and 4947(a)11) nonexempt charitable trusts MUST attach a completed Schedule A 1Form 990) H(a) 'S 'hIS 3 grCUC 'eru'r 'lied 'pr dff IlateS~ _ 'yes NCI I If althea t~dz n H 15 cnecxaC "=?5 =,[er •]ur-]I^,' ;roap (D)'f vas aver'aa ,UmCer pt dff'P2Ie5 .pr v,ILn lnls axemp'ICn^ur ~B•3E'!`~ _ _ _ _ _ _ re's", S'I'Ed ? ~ J ~tC]d.l~'1:•ry -eth C~d _ :as, =~:=rual (pl s +~s a sacara a nv: sec by ar argar':atun a.area br a graub rm~nq' I 'Yes Vo i ;~ther SdeC h:'' ? K ~`ecx here ? -'I ;he cngarization'S gross •ece'pts are normally ,o[ more than S2d,300 "he drgariza'IOn ,eed re[ , Ie d •e''_m •;~-h PS :ut 'f . de'ved a'~f-1 ?~O P3CI<age In l,e Tall ' Shoud'le a retain .y~;n0111'InanCld' 7ata Some 7htee fep Ylf! a complete return Note °orm ??C =~'ndV JSed dV :M1daNI3Jp,5 .Ylth 7rC55 •_°Ce'pIS ess ;ha, S'70 ';~")?nd'p[dl 355e'S 'e55 'hdn 526'J ?Cn 3~ =,C i' ^ Part I ' Revenue, Expenses, and Changes rn Net Assets or Fund Balances 1 as ;IRs .;rr•s ? ~dr a~currs -aca•.ac a < _s,._cc-• 1a 248 . 2 ~ 2. b = IC saCC_ 1D c .]-,r,;,~-s -a 1 $n~ 094. d ~Otal ti: i?5 -d `r 1CI _-e` 5C-?__ . 7 ._r ] _ 3^_~IT' 2 ,as-- 1,855,255. ,c,_dsr; 1d 1,355,255. z '--.^1.=5,_-_-, z Sip 333 a sar.-s__,-: 5 a 25 X43 4 ~_es:,:.`ms]rc_-d_? -_a _ ~ 4 2,727 6 a S is u "J?' 3• _dT? ]r _ai a__ ' oC „m _ _c OC ~ + ~ i;. ^ 6 a _'ssa.-r_r•h~m ;dz ;las?';.-. A'Sa_r as B ~ha, r e~•t^/ 9a b ss .cs' _~I otre' pas s anc saes ?xdarses I 9b c Bdln]',oss'~arachsc,ecula I ~ 6c d Ntl gal, ~r I ossi rcomC're Ilne 6c columrs CAI and ;B':' I 6d 9 Spec~al averts and actrv~tles ~a"ac, scheCUle) a Gress •evenue (ro' Including S of contributions reo]rted on'Ine 1a) 9a I I b Laas ~~rac' expenses other tnan'unCraismg expenses 9p I e Ne[ rc~,me ;r , ~css) Irom special ave,is (subtract Ilne b from ;Ire ?a; ~ 9c ' 10 a Grdss sales of m;entory, less returns antl allowances 10a b Less cost of goods Sold 10 I e Gross profit or (loss) Irom sales of Inventory (attach Schedule) r5ubtract line 10b from line 'Oa) ~ 10C 11 Other •evence (from part VII, Ilne 103) 11 ' 12 Total revenue !add lines 1tl, 2 3 4 5.6c, 7 Btl 9c, too and t 1~ ! 12 I 2 5 0 4 0 6 9 . j 13 P•ogram services (tram Iln! 44, cd~umn (B)) I t3 : 2 , 13 9 , 0 6 6 . ~I 14 Management an00ereral (from;Ine 44, column (C)) 14l 244,069. 0 15 Fundraising (Irom :ine 44, column (D)) 16 a w 18 Payments to affiliates (attach schedule) 16 ~ 11 T tai ex enee add Imes 16 and 44 column A t7 2 3 8 3 13 5 . 18 Excess or (dellcit) for the year (subtract line 17 hom line 12) 16 12 0 , 9 3 4 . e o`u 19 Net assess or funC balances at beplnninp of year (from Ilne 73, column (A)) 19 6 5 9 5 3 9 . Z'• 20 ONer changes in net assets or fund balances (attach explanation) 0 . Q 21 Net assets ar fund balances at end of ear combine Imes 18, t9, antl 20 7 8 0 4 7 3 . LHA For Paperwprt Heduetlen Am NoOee, eae papa 1 of the upann inetructione Form 980 (1998) ezsoo+ 1 unaa F_rn L75`a3 Application for F~tenston of Tame To rite ~Rav ;ure '9sa~ Certain Excise, Income, Inforrnatton, and Other Returns ~tse Ic 'Sa5-r:a cp,„m,,., -.,,,,,y ? Fde a aePante aDDhcahon for cash return ~•~^v ~esve'svc~ I ?Dare yOUNG WOMENS C.*iRISTIAN ASSOCIA'^T_ON OF ~ em°~=s. =.,•rry~=n~„m=. a'easevoear HAWAII ISLAND 99 0079762 ar•nt clle'ne vunoer, sveeL and rocm cr swte na for ~ C box r.c .t ,all Is tot delrverec'o street aacress~~ ongmd and one eoDY 7y •he aue gate for `ling 14 5 ULULANI ST . -e~• e•u;r ~,t/, awn, ar oost office, state and ZIP cooe Fcr a'orelgn aacress see rstrac;lons HILO. HI 96720 Note ~orporare nccme -ax ream /tiers must,:se Farm 7001 to reCuest an exrenmon o1 ume 'o M1le ~ar?~ersrrps 9E'+AICS arc 'JUSrS m,L's(::se Form 8736 to re4uest an extensron c/ hme •o /de =orm 'C65, 'C55. ar '04 t t : request an extensiot of •Ime until MAY 15 2 0 0 O , to ! le :•:reck only ene _ °crm'C6-~3SJ'~ !Far ia~or a taJ rust rcrT 1'2C-VG~sec -51 axes; ;rm 36 2 I Form 706-~3Si-` C Form 990-T ;trust other than above) ~ =arm :520-%. I ' Farn 86 Form 990 cr c90-%Z CJ corm 10at 'estate) Form 4720 °°rn• Form 990-dL ~ Form 'Ddl-i _ Form 522? =;;r 36=; Farm 990-P= Form 1042 _ =crr^ oC6i =^•T c. If'he arganlla[ICn dCeS nOt have an afhce ar place Of ba51ne55'n me Untied States. CneCx •715 Jex 2a Far calendar year 19 _ , or other tax year beginning 0 7 / O 1 / 19 9 8 and antlutq 0~ 3 0 / 19 9 9 b If :his tax rear ~s'ar less than '2 months, check:eason T,_ ~nltial return ~ = rat return !Change r. acaaurtlnq aerlatl 3 has an °xtEns;on or •Ime to rde peen previously graned for •hIS tax •rear~ •~~s vo 4 Sta[e r. ~eta11 win; ,ou teec'he zxtensicn ADDITION?:, TIME TO FILE A COMPLE'_";. AND ACC'.iRis"_'E TAX R.~,'_":~ST is ."t15 `or ~s'r °c•m'06-uu"$C'~, ~O6vSiTj, 990-9L, 99C'-a=, 390 'Oaf tes'atet. 'C~2 ' 12^ -'2~ 6C'6?.3612 36'3 3125, 68Ca or 683'. znter'he •Ertatr+e ;ax. ess any tonraluncat:'e :r=.c~r 5 0 R •rs'crm's br carr 990-=F, 990 T. 'Oa' (estate?, t0a2, or 68Ca. ewer anv •efuntlac z .r=~ S ~^c zstimatec'ax 7ayrent5 matle Incude any pror year averaayment alla•.ved as a Crept , c Balance due Subt•ac: ~Ine 5b frem line 5a Include your payment vlth'hIS tern, ar :eacs~; .a~•'r :ocean rteaul•ee N/~ Signature and Verrficatlon Jnaer penalties cf pz•lur;,' dec•are that I have examined ;his lorm, ;nc:utllrq acaompanylnq scrzaulzs arc ;ta zre .•s ata •te .?s . e~;z _ '1 s'rue ~orzct Std ccralete, and that I am aulnorl:ed'o prepare ih15 term Sgnatur~? '~t~i c ° r`bE>E'>~~ 66R 'a'e ~ FILE OflIG ~wr I a~w 6iPw what~lar or n6t your applleabon m approved and •x111 return the copy N7rofiIee to Applicant - To Be Compl~t~d by IRS IJ WE HAVE approved your apDllcallOn Please attach this'arm t0 your return We HAVE NOT approved your appllcatlon However, we nave granted a t0-day grace percd'rcn ,te'ater c1 ;ne sate shown below or the due date of your return (Inclutlinq any Drior extensiansl Tnis grace Derlod is consideretl a valltl extension of time for elections otherwise repuiretl to be made On a timely return Please attain th15'orm to your return We HAVE NOT apProvetl your appllcatian Atter considering your reasons stated In ~tem 4, we cannot gram your request tar an extension of time'o file We are not granting the 70-day grace period Q We Cannai ConSldef '/Our appllcatlon beaaase it waS f11ld otter me due date a1 the return fof'xhlCh an 2xtenelon'xa5 'e0aested Dlher _ aY Director ; DaLie~ _ • ,J If you wan! a CapY of th15 farm t0 be rENrnEd t0 an addfe5a athef than That Shawn abdVE, pleas! chief the addfeee t0'NhiCh the Copy sh07Lld be sent _ - _ Name - - - Pleaaa I TAKETA IW TA & A S I T LLP - - - - TYDe Number, street and room ar suite no (w P 0. box no. if mail is not tlelrvered to street atltlressj or 101 A IINI TREET ITE 1 P^et Ciry, town, or past office, state, antl ZIP code. Fa a forelpn address, see instrucoans HILO HI 96720 LHA For Paperwetk Heduetlan Act Notlea, sae separate inatructlona Form 2750 (Rev 6.98) even 0a 1eAa =fir-' 275$ Application for Extension of Time . o r'Ie =e~; .,ure'958t Certain Excise, Income, Inforrnatton, and Other Returns - _ - oaoanme"•,I •^.-•ea,un ? Flte a separate application for each •eturn rier•a~ =avan,.e ser.i=e `rare YOL'IIG WCMENS CHRISTIAN ASSOCIAT=O^I Or =er"=„=---~=a ='ease ^me or HAWAII ISLAND 9 0 0 0' 9 5 2 p•~n; FI'e're V„rcer „tee,. and dom or scats ~o .cr ~ oox ,o f mall Ia ,di ]2^Vered ,v o;;??+3•]C'?SS: Original ind On! eoDY av'^e ]ue ]ae -Cr 51~rg 14 5 ULULANI ST . 7pI '.'Jr' ~ C-:r _SSt 7NIC° otat? 3rd Z!P :dde -dr 3'are~gn 3odrass ice ~ns'ru C'C,s H=~O HI 96^20 Vote -~oreo2re -nco~e -ar ~•um •'iers ^usr use Farm 7001 ro revues: ar axrersron o/ •r^e 'o rye =ar,^ers-~cs =E'++rC;. eno 'n.~srs must use Form 4736 ~o ~ ecues: an extension o/ nine :o ):le Form 'G65, ;G66, or '~a; 1 red.es; do ?xtens cr ~~r? .,hl 2 0 0 0 •o'lle :r?c< ;r , ^r?, _ c^r_ -gfi-,c.,- [o,.m 590-T sec 40'ra~.,. aCd'zi •ro~`• _ "C ,r ac=. - - _ 'c:. i.... 'axes - ~ Farr^ ?Ofi 35.-`: i! Fdrr 950 "f+r 's' othe"rar 3dc-=-. ~ [arm C52'' = - - ' . X [crm acn dr 590 EZ c: m '04' :estat=, _ [o.n _,2: _I ~ 9'~- ~ =drr 59C-?L Forr^ +C41-A =^rr i Farm 590-P= a FCrn•1Ca2 _ ==rn 9.-= - If 'he Crgdn'Zd[ICn dCes nC[ ha`i! an afflCe dr place C~I 7pslress ~n ;re Ilnlted ~ ates. CnlC4',IS Cdx 2a [c' :a;e^dar sear '9 , dr othe' tax yea• Beginning 0 7 / O 1 / 19 9 8 and a,cng 0 6 / 3 0 / 19 9 9 b 41h~s'az'~2af s'Cr less ;hd0 12 mCOths :heck reasCn ~ 'India "etur9 J = rti'?'_', Cnarg^ r dC'a.r D,^y Cd 3 "as ah ertenslor of •Ire'd'lle weer drevidcsiy g•a,'?a'or'his'=x ,eery ~ , e jid~e hCelol' yc'r .;CC 'a°.];h?'. x'2,s.~f '_"AX?AYER R30LrIRES ADDITIONAL T.ME TC ?ILE A ^^uoT.=^z A.~ID AC~UR?TA ^~.sf Rcmr~4N - - - _c 12 i6 _ .E.: =r i33 ?r ?"au:e ax s_ _ =J _ B `s YfT s b ',r- r50 35:?I? 'ia`c d a' = _ . . ?a 'r ~I?°.'ax tea: T°_'~5-i:. UG??"I'. ,,'0r .2a'?',?C3 T?Taln ~a52- _ Balance due ~'.2"i 3C J] `^m ~^P °_a -a.re' ~ ^s _ _ _ Signature and Verification ,;r.? ,e^3'~les .'f Ce• _ _`d'e 1,a1 -'d`:. 'xam'f?C '~5 ICrm OC Jp^g a__Cr Wr' I^, _S 3f_ iaC- o _ : . 7 - 7 -..c _ _ _ s '6?. Cdr'?:'. dPd :Jra? = 3r] Ihd' art 3pihprlZ?C'0 "C'epare 'h's 'Y'n 'V4~ i s r ov I g i Tu~TGw i n ^ ,h:. F l_ CRI INAL ANO 0 ~ The w` I s.,ow a dw vA'e~ilisr cr rc; yau• applica',c- m ap;•c••:. a-d . NQZIee to Applicant - To Be Completed by IRS a HAVE apCrdved yo::r aDDlicatidn Please attach this form to your •eturn ! 16Ve HAVE NOT approved your apDllcatlon However, we have grarted a 1C-ozv ,race Gerioc ;rr ;he ater d; 're ] . --t~t+El v e~ sno`.vn below or the due data of your return iincluding any prior extensions'. This grace period s considered a :ails ~ v L' ez;ension of time for ?iec;;ons otherwise required ;o be made on a t~mely •eturn Please arac'1 ;his term [o your re;~ n 6Ve HAVE NOT approved your apDllcatlon After considernp your reasons i;ated n •em 4, ~.ve carnet grant your r?_ eo$t o'~OV 1 8 1995 ••~~ii an extension df ;line to hie We are not granting the 'D-day graze pe'•cd v _ , ~_l We canndl donsider ycur application because It was ;tied after'he ];ie Cate df the -aturn 'or .vh•ch an ?xtens on ::as ~equ ,2~~ OC~ r i 1 Other lfl] G ~J 9y f)Ifedtdr male If you •vanl a copy of this form to be rzturne0 to an address other than that shown adCV=, please enter ;readdress to •.vn'd' the cop: should de sett Name Rlease TAKETA, IWATA, HARA & ASSOCIATES LLP TYDe Number, street and room or suite no (or P 0 box no if mall Is not delivered to street address) or 101 AUPUNI TREET SUITE 139 Pnnt CIry, lawn, or post othce, state, and ZIP code For a foreign adtlress, see Instructions HILO HI 96720 LHA For Paperwork Rlductlon Act Nohee, tee separate instruehons Form 2758 (Rev fi-9B) eua.+ ax +s-aa °art II' statement O .nl ;ao~., „ , Ica, _c z~z _ _mr .rrs _ . , , ar, ~ _ . : . . Functwnal Expenses + :r:=_rc=:'cs dre . ,~,,.=r^r •.ss ~^_~~^ral cr , (91 ".~7r3n ID)"a,aypTa„ ^b 3E _ :Cp 'r 'r (Al TOral ;zr••~c?s ,-g ,erz._r ~ fDl=.rc•asr. 22 '~~'-"ti dr7 ? CC3tl~ i 2rd~, i.."?b ci i -as- --rcas^ . 122 ' 23 Sc?c~`c ?sss;arcz •o raro'auas atrac, i6'eaL'e'~ 23 24 ~?f°_r rs ]d'c :r'Ci ^!^:'ri Ji 3C, .~'?L..' ~ 2a I 25 .~ncensa;c,c _".cz•s cr=°c•s : 25 42 750 0. 42 750 0 zs _ _ :_'s;-. ~zs 1,309,437. 1,223,403. 86 033. ze _•'rec?_'=rFU 2e 206.051. 182,30'4. 23 697 29 '3•ral•ar=_s ~ 29 16x,449.' 152,49%. 15 95~ 30 P•o;essia,a~ -~rGas.D'?^s 130 31 ac_a~rrv3 ;z's ' 31 ' 32 L?Gay'??s ~ 32 33 ~uop,i?s X33 58,997.' 50,757. 9 240. 34 'a'=_c,cr? X34_ 29,049. 25,142. 2,906. 35 ~os:ayezntlan~pcc, '35_ 5,649. 3,412. 2,237. - 36 ~cc;:canc: X36 279,119. 255,130. 13,983. 37 :,:~Dnz,••?-;alaramanznancz X37 57,254.' 50,808. 6,450". 38 =^n'.^Os~tlcsa.~•ca'~=s 38 0.553. 6,551. 3,002. 39 39 59,393. 5',323. 2,051. at ° e•?s, 4t az _ - a-]~':.'-__,- az 4~ s49. 40, X40 a 43a ~ 43b c 43c 0 43tl e SEE STATEMENT 3 ,a3e 115.876. 80.12y. 36,752. 44 -o a - - = si s.oe~sas ax -ea - - _,;~_",5,:~, ,,-:,,..__,;:-:;=~=aa< 44 2,393,135. 2,139,055. 243,069. 0. ReOOrtinp of Joint Casts -.C.C. "[:r. r:_ic Tr '•--•'-'z•' c?s~.r, arl .ass a _ _ _r ~ _o~c ;c_: ' =ray .,c ~ sin; s,. _ ? ~ ._S.. ,c •+i5 'rtc• p) rz 3y':r'yii° 3~o_'f fl°52 O~rl ~~~s5 ~ ~ _i ~::a'?' ='•^gr]^I a2r _2i ~ 'SIP ,r? 3r ~J,' T CCat'.L 7'':Idf 3^yo^Zr• 3nC j?"era S 3r7 ' 3r~J" 3_~7a'a: C =J9^r3'S "_7 J Part III Statement of Program Service Accomplishments . rrr~ s ti? _ria^, 3•'C, i p•ina•: ?Y^^at our0as?~ ? SEE STATEMENT 4 Program Service an organ aa• ona -~_st dsa~oe pan eaena•.,.rcae wniwenwn n a c'ear ara canace ^~a-re 5•a~e ^e ^unoer or c w a aervw auo~ ca•iara aausa erc .~.~xvss E%Glnele acn~wsmwu •~a• ars nor neewrapb :Sxoon 50 AC ]I ana'al a •QaC'_,ao'ar SC 'USA anc I . aan¢anbna and +Ga;:a,(9 nonesna•. arnac a'-m'a nan aiw srur'ne arcurn ar gams anb iat arga ana -is°'a~ - al~IXanana'O arrlYa i •usfa but bol p^i'T al^CS a SEXUAL ASSAULT SUPPORT SERVICES - STATEMENT 1 Gran;sanaa^aatrons5 263,154. 278,008. b FAMILY SUPPORT SERVICES - STATEMENT 1 I r"sra~tsantlallccabonsS 1,199,145.1 1,085,821. c EKAHI PROGRAM - I STATEMENT 1 (Grants andallorat•onsS 75,000.11 75,000. d TEEN COURT PROGRAM - STATEMENT 1 Granrsantlauocanons5 178 425.1 178 425. e Other orc9ram services (attach schetlWe) STATEMENT 5 (Grants antl anoweons S ) 5 21 . S 12 . f Total of Program S~rviee E%nrrnau (shoul0 euval hne 44, column IB), Program services) ? 2 , 13 9 , 0 6 6 . eaw n +x „-ae 2 Part IV Balance Sheets Note Nhere •?ou re:, 3"ac^=.~ .c ne .:^_„"•s ~ _ ]es~• cnon C~I6T] src'~~C x IAI i6) 'Cr erd-31 ."ear d:nc.. is J]I'y ' 9ey r" r~, ?t ~3r c"•] 'I 53' ~a5 ash-non-meres;Cez•rg 205,616. ds 249.577. dfi Sa•.~rgs ant: er'Garar~ cash ,`:es,-e^'s ae +7 a =c_aora •=c='eac;' 67a 2 ~ , 3 6 1 . h _?ss 3'fc '~r c,._ct'.. __r , dih 29 , 0_ 3 . r,: 2 5 3 6 ] i a6 a "?ages -?c3r.ac = a6a ~ ~ 1 b Less 31b.varce ~c- ccuo^;r ac.]~~~ts JBb d6^ +9 Grarr reczroao~e 4 3. "0 2 9. a9 6 4, 8 7 3. I 50 ecevaoles ;rcr 3fPlce•s, directors. 'rustees. dnd Fei emc~ccees .d'e'er sc~e:•ne~. S0 N v - 57 a ~'re• ]Ctes dno bans -=.cewacle Sta N Q b .e55 dIIC',vdnCe'~r do.,btfJl aL:CllntS 151b $rC ~ $2 Inventories for sale ar use S2 1 53 '•?oald axoensas and deler•ed cha•'ges I 2 2, 2 2 7. 53 2 5, 0 0 9. 54 i9v?StierS Se~7`P?5 .3"3C^ii.^e]LI9: 5a 55 a r~~'~;,ren's 'ard owls r:; anC =_;u ewe^t 3a=_s 55a 56 wes Te"5 3~-e' S6 57 a ~_arC au ° arc ___i3'•?-I .ass 57a , 2 i 5 , 0 8 S . b ___.-_'a•=__._. _..a ST'_QT 5 s'S 694, 593 56~ 045 52. 4? sa =>s? s ca ? SB3 ST ~'^1~Sti'= 6 ~ ~ ^ = sa - 0 59 totalassers3c:'-esS •;u;i53 rus.:;___. r - 923.659. 59 543,37" 60 .5cc=_°sa3e,=;^d3:_c--=_:=.oeasas 1'_2.793. 60 99,45^. 61 '~r3"53d'.3~e $1 d s2 '27. s2 63.x49. 63 _cd-s r_'" 7r'c=•5 71r.,; c , r._s =-s _ - _ o~ - J b SL'R^y3gS 3'1b ];Par 'v'?5 ]a:3ble Gab 165 ';'he' ~ab, Ires ~ 7esc•Ibe ? ~ 55 i 166 Total habdmea `adtl lines 60'hrouch c5. 266,120. 66 152,899. ' Organixauona that follow SFAS 117, check here > :X. an: compla•e ~~?s 57 ~nreu;h I 69 and tines 73 and 7a s7 unrestricted I 596,414.'• 67 724,422. m 66 7empordrly res[r'ctad ' 6 3 12 5 6a ! 5 6 0 51. m . 69 Permanen[ly res[rictetl i 1 69 Orpanizahons that do not follow SFAS 117, eheok here ? ~ and c]mple•? Imes 1 LL 70 rhrough is I i u~i 70 Capital stock, (rust pr:ncipol, or current funds ~ 70 I H : 77 Paid-gin cr capital surplus, or'and, building, and egwpment'u~d I 71 I a" 72 Re•ained earnings, endowment, accumulated Income, or other hinds ! I 72 = 73 Total net aaseta or fund balaneea (add lines 67 through 69 OR Ines 70 through 72, column IA) must aqua) Ilne 19 and column (B) must equaf'•~ne 21) I 6 5 9 , 5 3 9 .I 73 I 7 8 0 , 4 7 3 . 174 Totalliabilipeaandnetaaaets/fundbalaneea (addllnes66and73! I 925,659.1 74 943,372. Form 990 is available for public inspecban anc, Ier same people, serves as the Drimary or sele scurce cf'nformauon about a parbcuiar organ~zabcn 4ow the public perceives an arganizanon in such cases may be determinetl by the Information presented on its return iherelore, please made sure the return Is complete and accurate and fully describes..n Part III, the organ~zanon s programs and actomolisnments exaox+ u.n.cs 3 TGI.~+I: %IGM~:IJ .-_._J_-iL~l :.J J'a.l a. D! vi =^.f^i'_~ ~ - N.s~'l7t1 _T TJ:J_~.~iv ~:-O.1^3~7z '-J Part IV-Ay Reconcllratron of Revenue per Audtted I Part IV-B . Reconcriratfon of Expenses per Audtted - Ftnanctal Statements with Revenue per Ftnanctal Statements Wtth Expenses per Retum Retum a '_lal e~~.n~_a ;a'^~_ Jr; a forx.2<d?rses arc Issas ce• oe• auJ•'e: -~^are a. s'xter2r•s ? a ' 2 5 0 4 0 6 9 . auduea':nanrxl sla•eme~ts ? a ~ 2 , 3 8 3 , 13 5 . h Amcuns rr'.Ca_=~ :;r Ine a cw an b Amounts Indeed on're a Jw rc; cn I ~ .re rorT =~G I hne l2==rT ;.D (1) ~^rxteC Ser+'ces , (1) `1et.rrxazeC;alrs ardseJr'acr°I?s S - o~'~•:es:m?rrs 3 ~ I ~ (21 =rlCr;earaorostm?ns , ar: :52 :i'ac"es $ 1 -:.rte rS0 ; ' r3) °ec,..?. as _rc• ~ (31 ._~ssas r=.cor2a Jn ; ' $ •exr ;rags 3 Ina 2•:'. =:rm a30 ' (4) ::ner apa^ (4) "'rr_~.s[ac j S I ~ S ACd amounts ~:n I^as (1) ~rrJ:.gn j4) ? b' A0~ an'CU n's en ones (1) ,hr~~, y't j4) ? b c area,.-.^us~r?b ?'c 2 504 069. c L;?aT~r~s~lrab 2.383,135. d AmCU^'s ,rc .J2o e~n :In2 '2 ~ d A,~o.r's nc uceo cr Ire =,•-I ]C.J JUt 'I:t .1 17? d 5'J ~C' Jn II'le a I (1) IJVestmem?rCerses I I I (1) n•+es;men[axcens2s Ira cC _ 'n ..G $ Ira. =J, °,r- 006 $ $ S 3i^OJ^ S :r r~5 11) 2'+C i21 ? d T=s"i 7i -25 11) ~-.7~2'~ ? d e ; 2^u2 c2•'~ '2 =r-I -3_ e _ _ : ;as J?r ~r2 1' ~Ir2;cl_; -;d ? e 2.504.069. -=--~slrad` ? 1,333.'_35 Part V t_tst of Officers, Directors, Trustees, and Key Employees _ s' ,r2 2 ar - -_~-sae= !A; 'a-2 z°: ~_~•'r - = Ilf iot cam -?n[er - - ' J-' - - - - - '25 SEE ST?,T°MENT 8 4i.%~ 0. 0. I I , I I i I I i I I I i I I 75 Did arty officer, director, trustee, ar key employee recene apgrega[e campensabon of more than $100,000 hom your QQ..r.0pii,nrnnon~nQ all related - organaahons, of which more than $10,000 eras provided by the relfte0 orpanimtions7 If Yee.' attach ethadule ? LI Vu I x I No F?r'~v90 ^j~yTlil__nlJ .yND n., ^yo_~•~^~-~~ Part VI `Other Information -Yes No 76 C'o ~^e ?fgar'Z?!`]r ?^^y2ge &,y aC'I•n P+ X01 7fa`+IOUS `r •=pcrted .ne n$9 ' '!a5 vm~^ t :a. a..?~ ,?pC Li Ca cat ~ ;c . 75 X 77 .Ne'a any Charges r2".2 n he :rgdnlZ'^~':r g0`/err ng OOC7men[5 ?W 'ICf 'e00ra0 ~0'h2 ~RJ~ 77 X II Yes, artac't a conformed ccav of'ne cnanges I 79 a !11d'ne Or^yanfzd•IOn 1d:'e unrP~ate7 cus.~e55 gross n00me Of Sl r0 cr'fCre our n^y'ne +edr ?O,e'?] ,`,y'nl5 re[~r^~ 1797 X h If yes, has ~t `'12C a rax •erurn on Form 990•T 'or •'tls +ear~ N / A 79b 79 ~Nas r2•e a ~cu Callan. ]ISSCf~uon, a•~na-~oo, x sucs;an`a~ cerrac cr. ]ter^g "e jear~ +g g u 4s anac~ a sa:e~er ' 90 a 'S h? `r ~2r Z7"rr 3taa Other Td? 5v 3550C a[I_f vrn 3 slat=::'Oe Jr ^di'Cn'ViC2 =f ~d91:3^cn "cuy~ :cm^an aer i^ ; I '•rg :_~'a -J~c'- , c ar+ ;rh=. =.xemp; ?r ~cr2Y?ra[ ?rrar'rnar~ 90a X b •f ^+a5 :f•2r `2 -art 7"'.a _ y0r .a'.09 ? I . anc .^?ck .vre•ha• t s ~xa~r OR a^e.emc• . 91 a Erter ra dr. curt yf ;cuncal atc?^Ca_'>s ]c=_c; ?r r2^ as Cesa-,aed ~'ra ~ ~ Ins;ruc;;ons cr'n231 ~ 37a 0.~ I D Ofa r2 crgancatui,~!e Form 1720-POL (or ,hr, raar~ ' 9tb X 82 a Cld "!e crgar zd'ic^ -2cdrv2 ]erdt=_c ser•'c25 ~r •he use :f rrater'as ~?u•pm?^4 .•r -ac'I ;?s at ra-r= sucsa- al' • ~dn la~r -=.n;a~ ~•alue' ~ 92a X b 'f •+es, vcu ray nmcdte ih2 name o' •nese';ems nere Je rot ^c.uee r s ;r, ours ai 2•:2r~a ~ a^ 2x0e~5e n Parr " :See in5[rUC"On5 'Or'eportmq ir, Part III) g2b ~ [f / ~ ~ I ~ 83 a C~tl "!e argar~zat~en comply ,vlth the public mseec'lon •equlremerts 'or •e•!,r-5 and ?~=_r^crcr a=~? ?a•~c^s~ 93a X h CIO :r? ~ ya'IC3rOn Camprj v?h'he dsc~osur2 r2aur?mems.a'arng a :;Id :rc 7uy :_-r,a_'r> N/A ~ 33b 8a a Cad me a•;ar ~zaPCr ;Ohc~r any ?anr honors or girt; hat •+er2 r01 ax :2cuc. N 3aa , b If v2s vc :r.ar~zanor, Incud2 xno ?•.?r souclta=cn ar ;,c•ass s,a'areT ~a >;c^ :n'r c_ .rs ; _ 'ax ;ec::c•m~~ N;?_ deb 85 = ~ ?r 5 :•7arza'IC^s -a~N2r?:~_csarr_~'+~~l yuas ^crc?^>; _ -?~ce N,~n 35a b Cd ^?;r;ar>?.~cr rare Cnv t~o~sa Caci~"y'-xe=_ryl•._.as ;r 52 =_ss~ N.'._ 950 .f +as ••as a~=_ °=rzc c .~;re• 35a or 35C do nat ]crpl?~? 3' r_u,~ _-a •-I?s> - , : a - _ ac c :u25 assay-="s and s r~ar arC~.ns •om T?^;te•s 35e N;" d 5?C!~yr ^c = rg and Oo-Ircz' =xae9a'c-'s 95d N% e Aq,•ega!a ne^caa_.' hl2 amyun• cf sdcticr 5,C3i? ~•iA~~ dins r_•~ces 35e N/ A f idrd0 ° 3r'C_rl ]r OCC+Irg ar9 „O•If1001 ?~C2~CII~r25'llne 3'_C 25S d5f N/ q Cces ?r,dwzanan ?~ec''o pa~i sect cn c03&:?. tax an the a-ecr n 3=f~ ~i 35a ry If :2CfIS^.J_J'~~ %`•]!'e590I'C2 :'e'a ia" ]0?i iOe Ory2rge[IOr +_a;ao ?_y 'r2 ]TCJ'' 'S v_ __v_ 3.ICCacI= c err.+_=,_~rbl? eca+rq _rc o_ ~ca~ ace^dlturas !cr _ . • pry 3z ._i'~ V % ~ 95h 86 Jb'4C'-.',aT.240nS E't[dr ~ ' a 'r • ati_r'22=_ ar•o caD'ai contrla,.tlors ~nc ud2c on ~ r12 '2 36a N/A b ~ress race~pts Inc'.:Cec on'Ine !2 for puhl~c use c^.:5 facl!;'~es ~ 86b ' N/A 87 501:aiir2`. cr,anlzanans Entr a$ress rrom_'•cm memcers ar srar2no'd2rs 87a N/A ~ i b Gress Ir.ccme ~rcm other sources (Co net'12t amou'!ts due or pald'o c•he• scurc2s I agalnstamcums aue or recervec 'ram then) ~ 87h N/A 88 At any nme Cur•ng •he +ear, ofd ine organlzahcn own a 50 or greater ~nter2st In a taxable corpard•;r_n yr par•nership~ ~ If Yes • ~Om0lere Part IX 99 i X 89 a SOt!c:!3) organizations -Enter Amount of tax ~mpcsed tluring ;he year ~rde• section a9: t ? 0 . , sechen 4912 ? 0 . , s2c•lon a95~ ? 0 . b 50t(ct(3) and SJ1(a,yai organlzatfons - Dld the organfzatfon engage In any sec;lon a958 excess cenefft I transac'~en tluring ;he years If •Ves; attach a sfa[emert axp!afnlnq each iransac•fon 89b ~ X e Erter Amount of ;ax fmposetl on •ne organfzanon managers or dfsquahhe0 persons Curfnq •ne jear under sections 4912, x955, and a958 ? 0 . d Enter Amount of'ax In d9c, above, refmoursed by the orpanfzahon ? 0 . 90 a 1.151 :he 5I3t25'.Vrth which a OOpy 01 this refUr'1 i5 IIIeO ? NONE b Number Of 2mp!eyees employed fn the pay per,od that •nClutleS March 12, 1998 , 900 ~ 9 6 91 Thebocksarelncareot ?ANITA NORRIS ie'eprcn2no ? 808-935-7141 Located at ? 145 ULULANI ST. HILO. HI 2!P :4 ? 96720 g2 Section 4947(a)(t) nonexempt charlfahle Vusts hllnp Form 990 fn Ifeu of Form 7041 • Check here ? Q and enter the amount of tax-exempt interest received or accrued durfnp the fax year ? ~ 9Z I N/A ezzon „-a 5 YOUtiG NC?^_°_tiS C3IST.?JI ~SSCC~:__..2i :c =.rn>90 HAi^TAIT ISLi VD ~y-00?°'•5~ 'S ,Part VIIJ~~Analysts of Income-Producing Actrvtttes c-rnr ;toss anourts ~r'ess cih?, vs_ , ;,r•:,a-zp Dual^=s=_ ~_crrz a. ,e< , _ _ ' _ E tC) f ) rpreat?c IA1 I lSJ . _ (DI ,?•a-~p . ~•?rot ?sir?sa Arc:.r1 ~ _ 93 °iogram =_^n,c2 •^••zr:-~ I ~oae Ar-u^r 'u-= . (a1FITNESS & PR°-SCHCOL ~ X50.427. (B)OTHER PRCGRAM R°~~NUE 43 9.1. (c) idl (e) (91 _ne5 and ;7f" 3C i =c 94 ~tnpe•sr. d ~uzs ~~c as;?ss"terts 2 5, 7 4 8. 95 li•erest on sa•Y~rgs ana teroorary Dash nvestm?nts 141 22, 727. 96 Dividends ana in;eres: Yom securres ~I I 97 Vetr?~~a~inccme:,•'less~•'rcrr?al?s,;•e I (a) deb•-'trance] or;ce^: (b) rot petit-financed orpoemy l • 9S Jet remal ~rcome ;r nossl tram perscral crpperry l ~ 99 •D•her ~nveslment •rccme 100 3a•n cr ~Ipss~ ",r sails of asses 101 nC_Te''.r '.Si `;T i~eC~al '?'?'-i . 102 irr55: _ ~ _i 7m ia'~i ; _ 103 ,"7e•-e;?ru? a b e d e t04 S~atp•xl apt ~ um^s ~ 'C• a^d 0 . 2 2 , ~ 27 . 5 2 5 , O S o` . 105 TOTALtacChn?'C ~o'.,r'ns D er_ ? ? 643, 8~3. Note -L re 'OShcs .r? to °ar' srcu'c~•:_a 'za•nru~r-.~';°e 2 = Part VIII• elatronshrp of Actrvtttes to the Accomplishment of Exempt Purposes Line No Etip'a'n re •+?ac^ ac[rvir; `c• yr ~r income's reppr 2d n _plUr;'^ • 7I ~3rI ; I. ;oTr c_~_~ -c;r;rtlv •c _ s-r?mot a r? crar n _ e%empt ~Jr^pS25 fpthe"nan pY cr_'•I]Ir~'wnds fdr iLC'I p9f~9i?S 93A (FEES CHARGED TO DEFRAY FITNESS & PRE-SCHCOL PROGRAM COSTS _ TO BENEFIT THE WOMEN AND THEIR CHILDREN ON THE ISLA.YD OF F.AWAII. 93B FEES CHARGED TO DEFRAY AQUATICS PROGRAM COSTS TO BENEFIT WOMEN AND THEIR FAMILIES ON THE ISLAND OF HAWAII. 94 PROVIDE HEALTH AND FITNESS PROGRAMS TO BENEFIT THE WOMEN AND CHILDREN 'ON THE ISLAND OF HAWAII. Part IX ~ Information egarding axable ub5id1ar19S ICgmplete this Part it lhe'Yee' box do 88 a checked ) Name, address, 3nC empldver idepldicalion ~ Percenta0e pl End-Cf-veer Natur= p' business acho~~';es total income I number pf Corporahpn or aar7nersnip ;ownership interest : assets N/A I °ia ~%ai l Urtlr penal'~ae or ps~ury 'tlec~are'nat ~ nare e.am~netl'no rslum nautli-q attar-panpnq acneeuua enp e[atemMte ana •a Inc Dee[ of my nnoxiWgs ana aens~ ~ a m_e correct antl mmpleb Oec taboo .f weprr larnr Inarl afros) f Dana an an nhymanon of wn'm prayrr Daa anY krowletlge Please Sign ' ~ .5~/~~O ' Here Signature p ihcer Date type or print name and title PreDarer's' ~ ~ ~ Date eck i rareprr a ssrr x/ self- Paid signature 0 5 10 0 0 employed ? P00024193 Preperer'e Firmsname(oryours ETA, IWATA, HARA & ASSOCIATES, LLP EIN ? ss~alecs use Only itself-employed) '101 AUPUNI STREET SUITE 139 and address H WAI ZIP r• 4 ? 6 7 2 0 exs+e+ fz-+~-ee 6 SCHEDULER ~ Organization Sxempt Under Section 501(c)(3) _ (Form 990) Except Arrvate -oundauonJ and Seciron 5011e1 50+j11, 59+Ik1 5011nJ, or Secuon 3947(al(1) Nonexempt Cnuitaele Trust 1998 -.P3, Supplementary Information _b. ? Must be comole[ed 6y [he above erQanizasions tnd antcned ro their Form 990 or 99UEZ gar= ~rre ;rani-;• YOUNG WOMENS CHR_T STIAN ASSCCIATICN OF ~ Emoioyer ~denhhcauon number HAWAII ISLAND 99 0079752 Part t Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees _ ^s •.c'io's . s °ac'r ,re 'tier= ;re -er? ,ria• 7cne 'al _-cr°sh~ ~c'-__" .Ibl, ?39C3Ve'=.a-~b'i c_--s~ !ei_•ca^- ' ^an ~ I J ass ere= a----'• - _ _ _ 3I.$ ,ar_,_ NONE i i i i ~ i Part II Compensation of the Frye Highest Paid Independent Contractors for Professional Services -s cs _ s, "c' . ne~~~c,as 5•"si 'f rer=. a-e ice aq 'r NONE i i I I i i I Total number of otners recervin9 over 550.000 far professional services ? 0 LHA For Ptpenrort Hedoehan Act NoNct, tee pt8t 7 of tht Inttruchant for Form 999 and Form 990•EZ Schedule A (Form 990) 1998 exa+o+ +aar-ae 7 '~OL?IG N^:?4tiS C:i~~S_.?..`I ASS:;CIA~'=..`~ repu•aa For•-95:~ X32 I~,~d:~_T_ ISL?VT 97-OC"'='^' =2 'Part III ~ Statement About Acttvttles Yes No ~Lr ^9'he `d5 ;r;pr'Za• Cr 7°?^72~'p 'r I"_39Ce ^d'I^nd~ S[d 1? ;r GCdI %,'s'aucr ncmCn, 3r`i ]~cTpf ~ iiL?^Ca _U_'"C oplnlo•t:ra'e~ls~a'.i~,-,a~_r ;r •>I?'?rau^•~ t X "Ies, ?mer •ne'c'JI axparses oa'd ~r rcur•?d'n zcinec•'er •II•h "•a':C:'/Irk 3c•IVIt°_s ? S ~ I I Jr7an¢ahcns'7a` made an ?lecacr, under ;ec•en °J 1; C; cv ,Illnp rar'n ~i6d r'_s; -pme,eie ~;r''i l-y ;~aa' I ~rgar•zar ens ^?c~~r3 "yes must cerolete rp.' .;M1C anach a sia'erem 7rvlrg 3 pe[aliec cese then pr • o3C.•In~ ,L..,•.. °S I I 2 f•~ ?3r '3S :~Ji Z3' Cr, ?'IY?r : f?_'. "1C"?CI'i y l 3r: 7f r_ CIC •il^) °^'S 'IVh iPY :i IS 'JSi?95 `P2C Zi_ j 2tt'.?r5 23'C'S pl=..ea. ?r T?"_- .:r ~aTill?S pr i'0 ]r': a/dC~e ] ;3i Z]' CO ..'7 l _ _ °JC" 5 ar; ld'ed ai p C°.r, ] r-_ _ rJS°° C^i Tir?', pr pnrr'pal iP'n_'df i ~ a _dle atL^39,e. IBdS~rj Ji trope'" ~ 23 X b '-?nding df mo~a: ,r ether ?zte~s~cn 9t ]r°_dlt~ 26 X c ~.'n snmq :f 3eccs. ser:lces, or'ac~lltle=_~ 2c X d Payrent or ccmpensapcn'pr payment cre•mcursement or °.xpeisas .I rpre'har. 3' JC'C 27 X e "rars'e• of any par or rs nccme ~~r asse's~ 2e X it Ile ins ve• '7 2ny p'..?SpC•n iS 'Yes " 3rdch a delal'e7 S:dterert ?ip ~dii Ir~p 'h? "a'15aC' C"5 3 ~~pes ~he.r,a^z3irr Tale ;?~'s `cr ;c^c?r;rys `?'c vsh'es see=_"'>°s °'c' 3 X 4 a .C .CU r3'•° 3 a?~ pn =CTb: arnwry Dlar 'p' •p3r ,gyp"-`;e°5~ as b arac` a sta'?_?^t'c ?.p a~n np•.v ~ne c•gailzo`rcn ;e'?~rlnes <~a• rc~ luals C ,,:r z.' - - _ - - - 'urnerorn? :"s ap ordg'ams eua ~`i ? •ece":e ca7merts • 5?? ^sr_c~ •crs Part IV Reason for Non-Private Foundation Status Sae r;,-_•=,~-; '~a :r3arr: or s -c . • at=_ "aunda;lon oe^_ause ' s ~ "east c7ece :nr; ONE acp I•_3C'z $ A._'L :~i'.'e^"Cn pr _ _L. .r l5_._ d' CO ,t :iU'C-'s :_-'.r _ - _ y -C_7-lai C' 3 CCC72'31'Ie `=~Sp'Id oe':-C°_ _ry3TZ3' G- _ _ e ~ = __T i,3'? CC3 ~C`ieT Te9' ]r ~ _ 'T?^'31 '_^I _,G pn ' ~;i'7 l a 9 a -ep p3' ?searcr or,arz_'~p^ _~c?'='p :cr ~.rcrc^ - a reso'3 _ - Enter ;he Hospital s name pltj and state ~ t0 An .',ar L3' CP Oderd'27 'dr ~ e p?n?I • °~r 3 :ol.eg_ it _i'r S.. ~ :re~~ ]r Jp? ] _ ~ J-I' p. : A~s7 .,ire e'e'n? SupDdrt Schedule =3't 'V a ; t to .X. an _-yan_*3ror •na' ncrnla~P. ecaves a supsiania, pa° ;I's sucpc't 3 e-'n=.- - _ re ?71 c_. . _ .,?°cn'-~tc'(`'•:a1; •ri :Also rordl='e ne SupDort Schedule n'3r: VA. 116 A Ccrrur ;r'rust Sap•mn +'~(ou • ~,',A(:r~ iAlSp CCmplet? Ite SuDPOrt Schedule r =3" 'i-4 12 An •?n~3nlzahen That norma+h 'ecelses (1) more than 33 1/3°6 c' is s_peor•'rcr :dn[rlwrens, Terber=_r'o -e?s are •eca•c•ts'•cm actlvlhes'ela[ed to Its cnarltaple, ecc,'unc[Idrs sup;ect'c ce•;ain ?+cept~cns and (2) no more than 73 ti3"° Its support 4om ,ross Investment Income and unrelated huslness'axaole'icome "ess sec;~cn 51 t taxi Irom pus rassas ac~u~r=_d by the arpanlza^on aher June 30, 1975 See seCion 6C5(aji2) (Alsp pcmplete'he SuDDOrt Schedule 'n Par,'V 4i 13 An prran~zat•pr'hat •s net conrroiled by any disqualified oe•sons (other •han touncanor manages) anC supports prganlzabons desc••bed 111 19es 6'hroudh 12 above pr (21 secnon 50t(cNaJ, t6•~ or'6t t'hev meet'he Ier pt sac•lon 6179(a112i i5ee secndn Su9tatf3: l Provide the'o~lowing Intormatlon aoout'he sucporte0 organizations 'See nstruchons do pace ~ (b)~_ n? iumCer (a) flame(s1 of Supoor•e" organlzahon(sJ from aCC'le I I I f1 An crganizahon orpanlzed and operatetl io tes[ for public satery Section 509(a)(4t ISee'nstructions on page 1 ) exs,,, ,a-0r w g YCL'IvG WCM°_~IS CSR. Sr_"?? V nJ Si:C: ~ V ,Lned'J I?4'=arm °50~tc?g dAWeIII ISL~I.YD 99-0073-0~ -,=g Part IV-A , Support Schetlule •Cor^oiete oriv ' ~cu c^eckeC a Cex cn ire i p ' T or'2 aoc•z ~ Use cash methotl of accounLng Note You may use •^e .verrs^ee' n re ~nstroc•;ons'or converrq 4p,^r •~e acc =ar ~e :'s^ ^e7ed :r acroc^••^o :alendu yeu (or bseal yeu ~ tegmmnp inl ? lal (bl f99e icl '995 (dl '99- te) ~ll-~ 15 ~•ns 7an•a re ;e"e o~_uo-e~xe .<a ne'_9 i 1,790,928.' 2,151,477. 2,139,792. 2,221 334. 8 293 531 16 ~leroers~io'ees;ete~ved 25 , 090.' 23 , 395.. 24, 832. 26 696 100 5' 3 17 Gross -ecdiots Irom ac^ ss des ~ memnard•=_? scid or se~•ic=_s p?r'crrec .r tc'ni5h•n; . '=_c •a'?s r ar7 3L•Mr;'hat s rc; ~ -e=_s ~~nr?tared ~o the crganizauc^~ s •~hdf~;delL ?IL, puff^ie 54C,725. 530,995. 530,499. 513,04';. 2 ~6= ls'' 16 ~~rdi5 nCeme :ram 'lief_°il, ]w,cards. amcun•s reda'ved'rom pdymen!i d0 ieLUnL•ee 'Cans ~SdC ' hor i'2fa;(Si), rents rovalues, dnc; . ;rre•at?o ous:ness'axaCie ~nccme , !'?si iecPtn 511 taxes-'•er ~ tusi;essasatqu•racoy'he ~ ' ergarizanon otter _une 30, 195 7,445. 10,901. 7.2.3'•. 5,509. 31,002. 19 Yet •nccme Irom unrelatetl ous:ness , acnvit•es not inclutled ;n'ine '8 ~ pp 'an rwences °.~ec'or •r° cganzr•on s oena~ i arc °n•er oaa •a ' ,r -.oancw 27 The -am? se^+~ces ~r -a_ '•as U."'inad Fd the er ydr~Za'rer ,L•:er^•ranra~ mt v~rh'u.; •:^dre Cc yet ~rc•_ce ;~e :ame ~t ia• ~-ces cr 'ac ones ye~an~l: 'urn's-ace 22 =re^a-e >ra-as:: sc~e SE° Si':ar'_'S'.'-~~'-' ~ce;ai"_r°:e~•~sa.ai.a=a, 58.854.' 49,522. 49,4_2. 10,706. - '_53,504. 23 'c;a,a:'~res'-hr~.gr2 2,423,053. 2,816,590. 2,741.773. 2,777,292. lv, 53.767. 24 L•^a %3mirus'~^? 1,892,327. 2.235,595. 2,211,283. 2,264,245. 9,593,550. 25 Er•?r "ec're23 24,231. 29,166. 27,413. 27,773. 26 Orpamzmons descnbed in Imes 10 or 11 a Ere' 2°e at?-e•r• •r _-n ire ? ~ ? 26a 171 , 9 7 ? b %•I•dC9 3 •lit (Wh'L'1 5'dt ao_r °C guard ,nepet' C1:~ ihCWing 'ha •tar'? et d'C dmCeri ]~rh C]'?d e.. Ce'iG. •°r" , ~ i ern'nanral art en~c suCeo"ed cngarza•mn! :+hds? c'di JinS .C' ~r^,g" _ _s't' i'~ i~ re 25d =rt?"re sum ~f a'~'hesd axc?ss amcurts ? 25b 0 . c Total>~opor'or;?c'icn3GWaH'1'est =ote'In?2a ro~urn 26c 8, 593, 550. d Add Amounts Yom column i?-~ tar rn?s 18 31 , 0 0 2 . 79 ' j zz 168,504. 26b ?z6d 199,506. e Publ•c eupport (line 25c minus ine 26d'otall 26e 8 3 9 4 0 44 . I Publie support percentage (Ime 26e (numerator) dnided by lens 2fie (denominatorp ? i 261 ~ 9 7.67 8 4", 27 OrganixabaM described on Itne 12 a For amounts ~nclude0 in lines 15 '6, and '7 that ••~ere receiv?diem a'disqual~heC person; attach d fist to show the name of, and fatal amdunts;eceroed in each year'rom, eacn'disqualilied perscn Enter ;he sum dl;ucn amcun's'or ?acn year N/A (1997) (1956) !1955) (199af b Fer any amount included in One t7lhat was received Irom a ncr0'squalili?~] :?repo, a['ach a ;ist'o shc~.v the rame dl and ameun[ r?Leivetl for eacn ;Par tha;'vas Tor? •han'helarger of (1) the amount on line 25 for'he year or (2)55.060 llnoude'n'he I•et orpanizatfons desc•ihed in lines 5 through ; t, as well a5 ~ndrnduals ` Atter cempubnp the ddference beRVe?n'he amount received and the larger amount det••bed ~n (t) Lr (2? enter the sum df 'hese diYe'ences ithe ezcessamounts)toreach;ear N/A (19971 (1996) ('9951 (199x) e P:d Amounts tram column for pines 15 16 17 20 21 ?i 27c I N/A d Atld :ine 27a total antl line 27h total ? r27 I N A e Public support (line 27c, fatal minus line 27d total) ? 7 N A f Total support for secnan 509(a)(2) test Enter amount on line 23, column (e) ? 27f N A p Public support psreenLp~ (floe 27~ (numerator) dlndsd by Ime 27t, (denominator)) ? 7 N A h InwetmeM inetxne • Ilne 1B column • numerator dlWded b Ilns 27f tlenominetor ? 27h N A % 26 Unusual (iranb. For an apan¢ahon dascnbetl in Ilne 10, 11, or 12, that received any unusual grants during 1994 through 7991, attach a list (which is not open to public inspection) for each year shosnnp Ne name of Ne conVioutor, the date antl amount al the grant, and a oriel desuipndn of the nature of the grant Do not include these grants in line 15. (See instrucnons.) Di0**~ sxa+:+ 9 u-ar-ae _ _ ~ ~.V_PI'-._. id._: p~pI **J~~l.: K_J._Ya~a ~JJ VL.__~_~.._. _ h e9L~e^ _l.7 NAT ~.S J.~uVL v- ..4_~'l^ '1 _1 Part V Private School Questionnaire (fo be completed ONLY by schools that checked the box on line 6 in Part IV) r1; Yes No 29 maces ne ~r3avzalcr ~a:e ~ acal%: rcresc• rnvdtxr om'cr'cwzrtl s;cdents dv starerrert n •s :rar'_r ]rla•vs c•r?• ;Cv'r-,~; Irs r::'re~' ~ ~ 3'escctlon ]f ds ;d e'r'rg ddaP pg 3U CC?S he ] ,amZathCf`'rCIUtl2 3 ;,d'emert ]i d; '3C dl'V rcndlSCf~r"nater; ],nC; I,:va'd S.JGerIS n a,l .S 6rGL9L'?s :3'31oy'0?S and ]I9ef 9rltten :dmrld 9lCd~l~~r; VI[h 'he dCC' C dedlln9 ;n'h SIJCeT 30T'SSICrS C'egrar•s arc ;crc•arr psi 3p 31 ras he °r7an¢at~dn ]•_c'~c'zea ~•s'ec'a• y ~dndl;r"n~rarory ochci :hrc~gn ]ewspade• ]r ~dreaacast -a~ a durw•, r? ]ef Ga .I I S.:. , , _ ~ . "y~S'=, ]?P i • nay "C i0""'3t10~ L ;'>r .q d r2 ~ _~'S h_ _ _i ~ .r _ r f "r°S ]'?dSe ;eS"I]% ]IZ:i'.'U dd .:d'J neetl mCra 5d2C2 3tldCh d S?Cdrd ^ s;ateram , i i 32 Ices re . 3arz3'~,c~ ^alrtair he `dd~••n", ~ I a Raco'ds ,~cczu~g re acal care''-s'~o-~ he ;;:.cen; ccdv 'ac_ and admins;ra' ••e ;ta W' 32a b aeCdrdS ~CCUr'eriln~"y 'hat SCh CIaf5r~p5 3i d ier I;rdnCldl dS5~5iaflCe ?r3 3 ti'ar,^.BC ]r ]'dCldl`j nontl'sdrlminatdr: cas~s~ 32b C ~oples df 3.1 ~2~21]G;:eS. CfCC'ur25. 3nfCU'1Ce T3 ]i5 and d[h?' :"'e'I ;CmmCf'Ca' Cr; d ~,.C~i•: ,ea "i v ~'I ~1_"'. . admiss crs c'egr3rs, 3'1d sc^cl2•s- es' 32e d CC_ e5 ] _ °3'=. '21 .;'_d ':i' C :r 's e'f _ _ : 327 ..._3r5+.'".S 'I° :1~. ;t 'a ;C: _ _ a'-.. c'~ .CU r--_-: -.~d" ,'dt"]i____ d ~':~5'70 'z-ca ;;;_cr_- 33d p ~'--?"c ;rrs' 33d h ~"?r er,•ac.: rlc.: 3r 3C I: • 33h II -ru 3rS %e"C -'o C .r; _ ] %?Sc'~Clai' :^u ] _'a'dCa 3Cd C" 3 YC_"_ ? ~ _ - _ I 34 a CeS .h2 Or~291:211Cf 'eCe":? 3f': 'Idaf~ c 3W Cr 355~5[dhCe from 3 ~=Ve'9m'rldl a~~2"Cyr 34a ' b NdS the drdanlza[ICh ;'~gn• ,o sucn a.C ?•.?r dzen revcxed dr suspertlzd~ 340 if ;CL dn5•S'ered 'Ves ;J el'rer Jaa C! 7, 7•?35e expldlh USInO 3n a; dChed Std[en'ert ~ 35 Does :he drganlzat:dn ceK~h; that .t has :omp:led •,nth the aopl¢able'eq'~iremen[s df 5ec'icns a 01 +hrcur,n ~ 75 cf ;zv =roc 'S-~0. 'Sii 2 ~ 8 .3'.:o'-•ermg •aclal ndrClscrlmlrabon~ If'4o: attach an '.><olaranon 35 i exa,a, Ix m-ae 10 YO[,?IG wC'M~tiS Cz3_•~__.~.`.i 2.o'd:,l.=y__._e -^?:e~eA =--m 293 iiAWA_I IS:,~.~1D 99-70"~-~~ -=.es Part VI-A . Lobbying Expenditures by Electing Public Charities _~mpl?'?7 ONLY 'n ?ug'bie :r;arizahcn 'ha"il?d L_rr^ i; 58~ ~ ~`e^_x h2•? ~ a •'r, ;r3an~Z31 or :e~CfgS 'v a^ ar Ilialad yroLp C1?Ci zero ? D `'l •su Lheex?'_'a' a7o`+? an" `m"ed ;anttpi crrn;'SanS soc:, Limas on Lobbying Expenditures (a) - IDI --~e?'m~xoe.,anur?s'Tearsancunisaaia: .car•?c-~ a"'lated;:cuo'ma's I _,~r;-r;=_,,:~•c-, N,' A 36 -aal C7.'. 9, ?.C'.^'_"S ~ " iuo°C ]C~" Cr ~•?SSr__'S ^_CC:~~;' 76 37 -nt3 '_._;.r., S C '.L?n[e 3 ?',.S a _L: Sir=.= Co C]iry: 37 38 i:-fa~'7CO':'ng ?xCen°idur'S 3o'. In=.5 ]p ltd 3- 38 39 Cther ?xembl CL'[?5??xc'^~r~.'?s 39 40 iota~?xemct oLrcar ~xaenoaLr=_s :add 'ties 38 and 39`~ ap ' 4t !c•bky~rg,ontaxzc'e 3meun•`_rer the amcurt'rcm'tie :alow~ng •ac~z If the amount on line !0 ie The lobbying nontaxable amount ie - ~ - m-w i3T LJL _'C°3 JI -e sna_~• ns :.w i3JC L'.9 ou': :.w .J 3 -'L J p us 'S%,I v ezcesa e'.r iSL_ C.w 3'LOC LOC O~ro~ovw s'sLL ~_Cv 3•'s .JL y.a •Cncr ••a~ncsss o.w at _L ~ {7 ' Ovw 3+ 3LJ JLJ oU •C• mw it" LJG LPJ 52^_S LLO Jua S%cf 1^e escess ovw 3 sLC _LJ i .ow i--LLJ LLJ 3•..L... ! 42 'Gfa55rooIS 'Cn'3xaC'? 3m:Un"'titer ?S'a or .f3 S' ~ !2 !3 •i~ ~^e r2 .E . - •f '~n? 32 5 ^'n m? i_ a3 34 Su?'3. . - r^ -3 J ! '.r2 11 i r? !4 Caution "'re•e ar a•-_,;^' on a•;"er';re 33 •re ~d •ou mus; •ae r~• _ ~<'C 4-Year Averaging Period Under Section 5J1ihl _ _ _i _ ,5 : _ _ _ _ Loobvinp Exoendituree Ourinp !-Year Averaging Period Calendar year (or la) (DI Ic: !d) rei focal year begmnmq'~1 ~ rota tcg; - - - 45 Lcoo; rg ~o~[ar: z am^~~- 48 GfaSSr:•C[5 norRZdC•e i ! amecr,t 0. 49 Grassroots ceding ar*ount ' (150°•oot'inel9re.. ~ ~ ~ 0. 50 Grassrec[s loob:-nq I I ~ I expenditures i ,I 0 . Part VI-B Lobbying Activity by Nonelecting Public Charities (Far reporing only by organizations that did not complete Part''!I-A) N/A During the year, did ;"e crgan~zahon attempt to ~ntluence national, stale or local ~egislanon, inc'utling am; attempt :o I Yee Na Amount influence public opimen on a legislative matter or referendum, through the use or a Volunteers D Paid craft or management i ~ncWde compensation :n expenses reported on lines c through h) r; McC:a atlvertiser^en[s d Mailings to members. legislators. or the public ! e Publlcauons or publishetl or broadcast statements 1 Grants'o other organizaticns for lobbying puryoses I p Ovect contact arith'epislators, their stafh, government of6aals, or a legislative body h flafl[es, demonstrations, seminars, conventions, speeches, lectures, or any other means i Tofal IobDyinp expenditures (atltl lines c through n) 0 . If Yes' to any of the above, also attach a statement giving a tletailetl deecrlptlon of the lobbying actrvihes 11 _ YCG~vG 'riCh!~ti`~5}}~Cat=3T::.N AJJi,C-~--'J~ .i: ~::^O_~JIa .1 -:f'^~ ~ L`.1~.r~~~T ISL.'I.YL ~+i 'J '~'~J 7:. J . Part VII Inforrnattan Regarding Transfers To and Transactions and Relattonshrps Wrth Nonchantable Exempt Organizations 51 C~e'he •?xnrg :•gar2aoon :r=c•Pr 'r ne'r_c•:, ~nyage m am al ;he'oiowlrg ;n;n anti ath ar a:,a^azarron'as~ t.C n ;ac cn SOi~=` cr me Lace -ether ~har ;a'•m9 ]J':c-~?`~ Orix~IZxtiOnst cr n section 52' •eiating'c ce'••icai c•~^ani ~i o~s~ a 'ransle•5 ram -ecc^~~ : ;arlnncn'e a ^cnc^a• •aci=_ =zeTpt a ;amt=_non ~ Yes No 10 Cash 51ap1' (II) ~'~~ef 3552[5 : d(III X b ntn~•~•;nsac; nns (I) .a e5 a55c 5 C . "~'I~^af"a: a?r2°C•."~am:]'I.' bill 7{ (u) '~r-xsas s5a-s ro'n ~ ~c-c-araa~ ~ °terr _rga^,za• cn . boo X (ul) ~ertai or'arl °=s r ~cu'orert ~ bonl ~ X (lv) 'e•mcursan•=_-tar•ar;eme^•s I blly( 7{ (v) Loans ar'oan ;.arai•ees olv) g (vl('erfornanee cf sa^elces or •nembershlo or fcnora,s~ng selle~tahons 161v11 ' g c Snaring :f'ac, nies.:o~.lc•ren4 •na~iing is•s tither asses. or ;,al7 ~mcio'dees ~ e X d If ht ans~.ver a ar•; J. 'he 300ve 5 ~~e5' ecmple'2 the 'a~i04ing scneca a ~u'IL'Tr .7) ;'ICO'N a'v/d'j5 r~'C?'? "e '3 f Taf~?• :3'Le 'f geoes c;ne• assays, ar ;ar'~nces ;veer, Cy're reocr• ng orgamzat cn "•re crganrzaren rece^•ec'e5s "Iar 'air ^xr<=.~ ace n a•I: transacnon cr sna• ng arranga^art, ;hc'rr r .^,'~mn ~ 91 •ne rame ;ta ;ootls, 9ther assets sen ces •xca•:ec - N / (el Ibl (ol la) L n. ne Arcunt r•;CIve7 ~ "JZ^_ cr •Iencna^tao~e ~~erct crranlza' cn i ~esc• c' c^ if •a-;'a•s 'ransac'ions an: 5nar~•Ig arrarger'e^•; 52 a Is rta agar zamcr air_• ; :r Innlrect'v an,uaee a•dn, cr •aIa[ee c c°e cr mere a. =.><empr cr;r•n' e^s -esm -ec s'^'.~,; cr ra _ Ccea Diner r•an sac;lcc SC t:crr3;l cr.n secarn 527 ~ _ Yes :X No b if"es'ccrolehre':,~awingschetlule N/A (el Ibl Icl Name of organlzanon Type of onganizanon Cescription of •ela•icnshlD I i I i I I I I emus u-w ee 12 Depreclatton andAmortaaUon Detail FORM 990 PAGE 2 990 Ces~ crc~ ^h^cer: assat a }JL nCef Jdf. 'Aefhc C L ~e : 7e ' ~dSI T ~ ?ds:5 aCG::f9L~3'27 ~ ~J•fan.:a:f 91BCe0 CPC ,at I :f '3Ie >!0 Ol~ef bd5l5 ~ fe. J. l^P ~ec•a_c ancr,aTOrazdrer de9_L cr ~ se••:~c^ BUILDINGS i i 1BUILDING V.AR_ESSL 35.0019 71'',395.' 375 37''. 20 4~"' 3POOL ' VA.R?ES'SL 35.0019 236.778, 87.41=. 8 1~G 990 PAGE 2 TOT.~L BUILDINGS i ~ 954.174.' 452 813. 28 517 MACHINERY & EQUIPMENT I 4.EOUIPMENT NAiRIES~SL 5.00 X19 217,072. 190.495. 543. 6ADMINISTRATIVE VAN - I i0430~98SL 5.00 ,19 I 21 , 943.: 731. 4 , 389 . 990 ?AGE 2 TOTAL MACHINERY & EOUIPMEN^_' I ~ ~ 239,015. 19..225. 1: 932 LA:T~ 2LA1`ID ' 795 .000 19 22,900. G. 990 PAGE 2 TOTAL LA.`rD 22,9G0. ~ GRA.`:D TOTAL 990 PAGE 2 DEPRECIA'_"~OTi 1,215,089. 054.041. 4~ 549. I I ~ I I i I I I i I ~ ~ ~ I I I I i X Curtant year aBttan 179 (D) A9set tlisposetl ~a-oe 13 YOUNG WGM°_NS C!iRIS'"-A.V ASSC~IAT.ON OF i-L~ 9y-~C":-~2 FOOTNOTES STATEMEZiT 1 FORM 990 PAGE 2 P.~RT I.I A - D: (A) SEXUAL ASSAULT SUPPORT SERVICES - PRCVIDES A COMPREHENSIVE RANGE OF SERVICES DESI3NAT_ED TO SUPPORT, ASSIST AND EDUCATE SURVI'/ORS OF SEXUAL ASSAULT A:~ID THE COMMUNITIES THEY LIVE IN. IT PROVIDES PREVENTION AS WELL AS TREATMENT SERVICES. PROVIDED SERVICES TO APPROX. 3000 INDIVIDUALS ON THE ISLAND DURING FISCAL YEAR 1999. (B) HEALTHY START (FA.~tILY SUPPORT SERVICES) PRCGRADf PROVIDES EA_T~LY IDENTIFICATION OF FA,~SILIES AT-RISK FOR CHILD NEGLECT AND A RANGE OF INTERVENTIONS TO SUCCESSFULLY REDUCE THAT RISK. MOTHER-INFANT SUPPORT TEAMS PROVICE TREATMENT FOR NETA BORNS. PROVIDED SERVICES TO APPROXIMATELY 271 FAMILIES ON THE ISLAND OF HATRAII DURING FISCAL YEAR 1999. (C) EKAHI PROGRAM-PROVIDES SERVICES TO HIGH RISK YOUTH Py~JD THEIR COI~L*SUNITIES TO HELP REDUCE SUBSTADICS ABUSE A,~iD RELAi?D ARRESTS AMONG HAWAII'S YOUTH AND TO H3LP DEVELOP THEIR COMMUNITIES TO BE MORE RESPONSIVE TO YOUTH. PROV=~3D SER`•T.C3 TO APPROXIMATELY 350 YOUTH DURING FISCAL YEAR 19;9. (D ) TEEN COUR^_ PROGRA.~S-TEEN COURT HOLDS HEARINGS FCR YOU'": OFFENDERS TO E`IALUATE THE CIRCUMS';.~NCES OF THE OFFENSE P.i~D DEVELOPS PLF~VS FCR RESTITUTION AND A?OLCGY TO V=CTIMS AND COMSSUNITY SERV.CE WORK AND EDUCATIONAL PROGRAMS. THE PRCGRA.`-? IS RASED ON THE PHILOSOPHY TEAT YCLZGG LAW VIOLATORS' ARE LESS LIKELY TO BECOME REPEAT OFFENDERS WHEN A JURY OF THEIR PEERS DETERMINES TI-iE SENTENCE. PROVIDED SERVICES TO A??RCXiMATE~'' 256 YOUTH DL'i..IG FISCAL YEA_~ 1999. 14 STATEMENT(S) 1 YOUNG WG'"_ENS CHR=S'"_AN As'SOCIATION OF diA 9:-'~C";"y?5~ FOR_'`S 990 CASH CONTRIBUTIONS OF $5000 CR MORE STATEM~NT 2 INCLUDED ON PART Z, LINE 1D NCT OPEN TO PUBLIC INSPECTION CCNTRIBliTOR' S N?~I? CONTRI3U'_'OR' S ADDn35S ?~`dOL'~i"_' HAWAII ISLADID UNITSD WAY P.C. BOX 745, HILO, HI 96;20 61,000. STATE OF HAWA=?, DEPT. OF 741-A SUNSET AVE., HONOLULU, HI HEALTH, FADt?LY HEALTH SERVICES 96815 DIV 1,094,750. iCAPIOLANI HE?.L'_'H RESEARCH 55 MERCHA.~IT ST. 27TH r^LOCR, - HONOLULU, HI 96813 108,740. STATE OF HAWAII, DEPT. OF HII:L~N P.O. BOX 339, HCNCL'JLU, H_T 90"309 SERVICES, MCTHER INFA<^1T SUPP 94,395. STATE OF HATAA_TI THE ~JDICIP~Y, 345 K EiCUA.~1nC.A ST. , RIJI.., r= r^>.MILY PROBATION SERVICES 95720 i"3,425. S"'ATE OF :+-AWA2=-DE?'" OF HEe?LTz 501 K_~.tMCKILA BLS X360, iL??CL?-, HI 9570^ "x,000. COUNTY Or^ H.=,A?II F,;;P~JDIZ ST~3'_", 'r_I:~^., HI 95"~`~ 10,000. COUNTY OF HAWAII 25 A;;PL'NI STR3E^., HILO, I:I 95?20 95,401. STATE OF HAWAII, DE?T. CF THE 425 QUEEti STREET, HONGLu:~, HI ATTORNEY GE:TEIZ?L 95313 59,G13. 15 STATEMENT(S) 2 YC'UNG 'ACMEVS C??R=S"'?a:V aSSi.CIaT=CN :L~ ~.-J0~7-~~ FORM 990 OTHER EXPENSES STA^EMENT 3 (a> (s) (c) (D) ?RCGRAM MAI4aGEMENT DESCRIPTION TOTAL SERVICES P,ND GENERA:. F~'NDRAISI`IG KISCS~LaNECUS 22,443. 9,8:3. 12,536. CCNSULT.~.NTS & CONTRACTUAL SERVICE FEES 76,988. 52,872. 24,116. NATIONAL AFFILIATION DUES 17,439. 17,439. TOTAL TO FM 990, LN 43 116,876. 60,124. 36,752. FORM 990 STATEMENT OF ORGANIZATION'S PRIMA.ZY EXEM?T PI:R?OSE STATEME2d'" 4 PP.R'_' I ~ I EXPLANATION TO PROMOTE THE HEALTH & WELF ARE CF WOMEV , CHI:.DR?V & THEI i Fai`4li~i.5 C'V TzE ISLAND OF HA*AAII. FORM 990 OTHER PROGRA_'? SERVICES STATEMEN'^ 5 GRADTTS A.~TD DESCRIPTION A~LOCAT='~NS EX?ENS~S COSTS RELATED TO AQUATICS PROGRAM, PRE-SCHOOL AND DAY CARE 521,812. PROGRAMS, CHILD AND FAMILY PROGRAM SERVICES, AND FITNESS AND ARTS PROGRAMS. TOTAL TO FORM 990, PART III, LINE E 521,612. 16 STATEMENT(S) 3, 4, 5 YOUNG WCM°_21S CzRIj"_'_TAN ASSCCIAT?CN e- ~a 9?-00-9~5s FORM 990 DEPRSCIATICN OF ASSE':S NOT HELD FOR INVESTMENT STATEMENT 6 COST OR ACCUMULATED DESCRI?TICN GTHER BiiSiS DEPREC=ATICN BCCK 'iA~.L'E 3UI~DIVG 717,396. 395,974. 321,522. SAND 22,900. 0. 22,900. POOL 23'0,778. 95,561. 141,217. EQUIPMENT 217,072. 198,038. 19,034. ADMINISTRATI'7E V.AN 21,943. 5,120. 16,823. TCT.~L TC FOR.'S 990, PART IV, LN 57 1,216,089. 694,593. 521,495. FORM 990 OTHER ASSETS STATEMENT 7 DESCRIPTION A.~tOLTNT UNCONDITIONAL PROM.SE TO G.'i~ 31,25J. REPA_RS AND ~IAINTENr1NC^ 24,801. '^OTAL TO FOR_~S 990, PART LIVE 53, COLUD*SI 3 55,051. 17 STATEMENT(S) 6, 7 YOUNG WGMENS CHRIST? ~`7 ASSOC=ATION CF F_A 99-C0~9~6i FOR.~i 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 8 TRUSTEES AND KEY EMPLOYEES EMPLOYEE TITLE AND CCMPEN- BEN PLA.~I EXPENSE NAME AND ADDRESS AVRG HRS/WK SAT_TON CONTRIB ACCOUNT AMY BUGADO PRESIDENT/DIRECTOR 1116 W. KAWAILANI ST., HILO, HI 2.0 96720 0. 0. 0. C.~ROL LINDO-MCULDS VICE PRES/DIRECTOR HCR 1 BOX 5719, KEAAU, HI 96749 0.75 0. 0. 0. ANNIE ROBINSON VICE PRES/DIRECTOR P.O. BOX 727, Ku 2iTISTOWN, HI 96760 0.75 0. 0. NICOLE DOLAN DIRECTOR 16 A RAILROAD AVcWc, HI:~O, HI 0.75 96720 0. 0. C. DAWN FUKUKI DIRECTOR i21 PE'E PE'E WAY, HILv^^, H. 95?20 0.7~ 0. 0. 0. CHRISTINE JIMINEZ DIRECTOR 42 PUKIHAE STREET, HILO, H: 90"720 0.75 0. 0. 0. LOIS NISHIDA TREAS/DIRECTOR BANIC OF HA'AAII, P.O. BOX 305, 0.75 HILO, HI 96720 0. C. 0. CHARLOTTE KAIMI-MORIMOTO DIRECTOR 2713 WAIANUHEA WAY, HILO, HI 96720 0.75 0. 0. 0. JUDITH FORDHAM SECRETARY HCR 2 BOX 14025, KEAAU, HI 96749 0.75 0. 0. 0. SUSAN LABRENZ EXEC DIRECTOR BOX 1814, HILO, HI 96720 40. 42,750. 0. 0. 18 STATEMENT(S) 8 YOUidG WOMENS CHRiST:AN ASSOCIA'^ION OF F.A 9-0~~9';62 MIDGE MEBANE DIRECTOR 1939-C KAIWIKI ROAD, HILO, HI 0.75 96720 0. 0. 0. HENRILENE PICKENS DIRECTOR 55 LIXEXE STREET, HILO, HI 96720 0.75 0. 0. 0. SUSAN ZIMMERMAN-LEE DIRECTOR 505 KIPUNI STREET, HILO, HI 96720 0.75 0. 0. 0. MICHELLE ANDERSON DIRECTOR HCR 1 BOX 4114, KEAAU, HI 96749 0.75 0. 0. 0. TOTALS INCLUDED ON FORM 990, PART V 42,750. 0. 0. SCHEDULE A CTHER INCOME STATEMEN'^ 9 1997 1996 1995 1994 DESCRIPTION AMOUNT AMOUNT A.~fOL'NT A.'~SOUNT MISCELLANEGUS 58,854. 49,522. 49,412. 10,''06. SWI.IIQING POOL RENT TOTAi TO SCHEDULE A, LINE 22 58,864. 49,522. 49,412. 10,700. 19 STATEMENT(S) 8, 9 4562 >~a.::_: Depreciation and Amortiza~ion =orn (Including Information on Listed Property) 990 Pxarmr, ,r •q -~eas~q arac+_<^, ~mern,i ae.enc. ;e.,.c, 3c, ? See separate instructions. ? Attach this form to your return ;ec~r<e .0 67 Vamem sro»n an ar.rn am<a or ac•i»y •a »n Ts Urmsubs ten' 4~^; 'cr^e YOUNG WOhIENS CHRISTIADI ASSCCIA':ION OF , HAWAII ISLAND FORM 990 PAGE 2 199-0079762 ' Part I Electron To Expense Certain Tangible Property (Section 179) (Note Ir you navs an•y 'iste7 proper^/ ~Pmo-e'e car• ~e`or? ;Pr •pp~rp,=_•: ~;r• 1 `daximum dollar 4mrtation If an enteronse mne business see instrucaons _ t 18 , 5 0 0 . 2 Total cost bf section t?9 Property placed n sernce 2 3 Thies^,oltl cost of ;ec•io~ "9 Frcper•y befcro •ecucaon .n iirrtaucn 3 g2rr .;fin 4 ~ec::c!~on n ~imita'ion Supt: ac• ~~ne 3'rem lire 2 f zero or less enter 0 ~ 4 5 ~ouar ~imita[ion `or tax /ear Subt•ac: ine 1 `rpm lire 1 'f zero or ~ess enter 7 It marr•ed'iling ~ i separately see instructions ~ 5 6 'ai bascr~e•ia~ ai cmeen/ b~ Coa, ~businsas'-ss c~~a - ; x ea cos' ' I 7 Listed prooemy Enter amount 'rpm line 27 7 8 Total elec:etl test of section ! %9 property Add amounts in column (c) Imes o" and ' 6 9 T?rtat~ve deduc• P^ Enter t^e smaller of'ine 5 or ine ~9 g 10 Car^,•over o'disa lowec deduc•ion ';om'9W t0 11 9usiness ~ncome'imitation Ent?r he smarter of business ncome .not ~ess tran zero, Pr ire 3 11 12 Section ' 79 experse deduceion Add Ines 9 and .0 but do no: enter mcre'nan 'ire 1' 12 13 Carryover of disallc'.ved Ceduction to ; 999 Adp lines 9 anti t0 'ess 'ine ~ 2 ? 13 Note ^.o not use mart '1 or part .l/ below !or ~rsted properh~ /au[omoCrles, cer'a,n other vehic~es cellu/ar •e/eprores c?rta~n ccr-cu'ers or propery used br entartdrnme^' recreanon. or amusement' !rstead use Part ror'rsted proberrJ Part II ' MACRS Deprecation For Assets Placed in Service ONLY During Your 1998 Tax year (Do Not Include Listed Property ) Section A - General Asset Account Election 74 `.cu are making 're 9lecbon under section 758!p(4) to group any assets placed in sernce durirg she :ax ;ear n;o one or acre ge^=_rai asset accpunts check t-is pox See instruc•ions ? _ Section 8 -General Depreciation System (GDS) iSee ~^s[^~ctio^s , ;b" t~c-r anti 'c 3uis a aecx a, _ aeca.er. _ _ _ _ _ d"~i53 fca _r_ c!_J!r'-. -.<a( Jlac<O 'bV9-~]Sl eflr<r"._!e ~ .p".'.Jt en .Na- ] ~ • ] i < _ - sv ae see rs• .c ~crs: =e• t5 a 3 year prope^v ' r b 5 year property e 7 veer prooerv _ _ ~ d '0 year prope~y e 15 ear ro ertv ~ ~ ' f 20 year prooertv g 25 year oroperty ~ 25 yrs ~ S/L / 27 5 vrs I MM S/L h Residential •ental property i , / 27 5 vrs I MM SiL i Nonresidential real property / ~ 39 vrs I MM ' SrL / ~ ~ MM SrL Section C - Alternative Daprscratron System (ADS) (See instructions ; 1e a Class Ilia S/L b 12 ear 12 rs S/L I c 40 ear ~ / i 40 vrs MM 1 S/L Part III Other Dspraeratlon (Do Not Include Lrstad Properly) (See instructions 1 17 GDS and ADS deductions for assets placed in service in tax years beginning before 1998 ~ 17 18 Property 9ubJect to section 1660(1) election i 1B ~ 19 ACRS and other depreciation 19 I 4 ~ 5 4 9. Part I Summary (Sae instructions ) 20 lusted property Enter amount from line 26 20 21 Total. Add deductions on line 12, lines 75 and 76 in column (g), and boas 17 through 20 Enter here and on the apprppnate lines of your return Partnerships and S corporations see instructions 21 4 0 S 4 9 . 22 For assets shown above and placed in service dunng the current year, enter the onion of the basis attnbutable to section 263A costs 22 WA For Paperwork Reduction Act Notlea, sea the seprats mstruetlone. Form 4582 (1998) e'os 20 Form s_52 '19541 =t-e 2 Part Y I Listed Property - Automooiles, Certain Other Vehicles, Cxllular Telephones, Certain Computers, and Property Used fcr Entertainment, fiecreatron, or Amusement Note °or any venlcle br .vh;ch +ou are using the s[antlard mileage rate pr deCUC-Ing 'ease ezperse ccmclere only'3a ??t _plumrs 'ar through ~cl of Secuon A all of SecDOn 8 and Section C ~f apcllcacie Secuon A - Dapreuation and Other Information (Caution See nstn:c:iors'or Imps fcr passenger au;pmeplles i 23a 7o you nave ?vlcence to sueoert T'e Duslnesslm:estment~se claimed ! 'Yes _I No 23b 4 Yes ''s the evlderce .vntten' Yes _ No (al ; (tit 'Jere lcl I (dl (el I ~ (9) (n) 91151ne55' ~ caea rr :aorx~a`ar _:Ce :'Dr-G'--°• ^IaC?] n ~CS':r oaf-,or; +fo,.._~r _ pr ~ar'p9 ~'C e7-- "IS• •en ces •s; ;er:.ce ~nv os,mert otter cases ~GU9iopss` :.ergo won;=,n•mn '.eo'JClon sec' cn _ _S 24 p•COBrtV ~eeC Vora ;`+aD Sv % n a euahfed pu5ire55 use y° i ' 25 ~•operv used 50°5 pr ess ~ a qual15eo business ,se I S,~ ' % S%L a/° ! S. _ 26 ddC amounts n pclumr :h( Enter •he •otal here and Dr line 2D Cage ' 26 27 Acd amounts .n column r~1 Enter the •otal here and on ire 7 pane ' -27 Section 8 -Information on Use o} Vehicles Cpmplete [his SBC'IDn br vehicles used by a SDie preprlBtef partner pr pther mere ;hen ]~i :;'Nrer' pr related perSCn 't you prpvidep •:ehlc,es •c :ct,• emp'oyees first answer •h? goes' ors n Sec•ICn :o se? (:cu meet ar ?.cecuc^ c =pr•c~?' rg -his ;ec•~cn •p• these vehicles (a) (b( (c; (dl (ei (i) 28 Jia~ ]SS`n°°-55. ' -nIl?S : .er d.:r 7q • _ _ _ _ _ _ _ 29 'o•a+ccmmutl^g -ales Cr ,en during "+e :ear 30 ~ ctal ether personal -^o^ppTmu' ng; ^~ies d•'••en 31 -eta miles cr vet dur ^y ^e ':ear ?.Cd '~res-'9 nrcugn .i'~ Yes No Yes No Yes No Yes No Ves No Yes No 32 `+'ia5 he verlc'e ava~iap~e fD• per5enal ~Se Currg off du•y ~ou•s" 33 ~Nas -he veh,c'e usec p•imar'rv py a more , tha^ ~'i° pryer Or •eia:eD cerscn' 34 15 another vehlc'e a'valiapie `pr personal ~ ' ' I use" ' Secuon C -Questions for Employsrs Who Provide Vehielea for Use by Their Employees Ars~.ver •hese questions '0 Ce[ermine if +ou meet an excectlon to cpmplat:ng Sec;~on 3'or :ehlc~es used pv emolove?s rte are not -o•e 'hen ~°i OWnerS pf related persons Yes No 35 Do you maintain a wntten pollcy statement that prohibits all personal use of vehicles including communng by your ' emoloyees~ 38 Do you maintain a written pollcy statement that prohibits personal use of vehlcles except commut'ng by your employees See ~nstructlons for vehicles used by corpo2te officers directors or t ;5 or more owners 37 Do you treat all use of vehicles by employees as personal uses i 38 Do you provide more than five vehlcles to your employees, obtain ;nformation from your emplovees aoout i ~ the use of the vehicles and retain the ~nformatwn recerved~ I 39 Do you meet the raqurcements concerning qualified automobile demonstration uses I~ Note If your answer to 35 36 37 38, or 39 Is "Yes 'you need not complete Section B for the covered vehlcles ! Part VI Amortzation (a) (b) (c) (d) I (e) (f) Dsaaio•'ar ar coda Dllu*ogocc+ amrn'Laob Cc°e amcntaDOn aTOrxanon DeDIm amwnt aye en JenDt ar De•n"OOe 'ar ~nia tier 40 Amortization pl casts hat begins during your 1998 'ax year I I 41 Amortization of costs that b an before 1998 I ~ 41 , 42 Total Enter here antl on 'Other Deduetlons' or'Other Expanses' line of your rstum 42 e[exez +o-.: w 21 ' U. S. TREASURY DEPARTMEi~T INTERNAL REVENUE S><RVlC! orstt.ct a~cra X11-i0-65-90• • o. eo: ere MOrOLYIY. Ma eAll McOa el ee~t/eeea tr auc 1 0 19s5 Farm t,-t7H Cade 414 szs :lAI2. suwroee • 3aligious and 3ducational Hawaii Island Yotmg tJ®ea' a •oowsas ~rouam a ran wtTVere nT>. Christina Association auTwte- otwacTOe or trrswruu wevsrua 145 Olulaai 9t:eet Hilo, Hawaii 96720 Hoaalulu ttasdmaa: rover ae.• wa• •eeaurTrra nwtao OYUie lralre Decmaer 31 _ - - vtt r0 Cn the basin of your stated Put4cees and the urtderstandtna that yea operations will craturta as evidences to daL or wrll cantors to thcaa ptopcwd la yaut,rulLrQ appi[anlon,~}ta Levi eoetcIuded ehpt you Na es•aptham Federal ytoooe tit ~ op aegbnttatloa deacbed to aacYtan 501(cY3) of thi ;nieeiwl ?avenue Code. Aay eltarpea Tri opitatian tmm tlta.e deacibed. or in Your c'tatarer a p~apoees, most he ntxttted Imerdmtdy to yot+r Distract Dtnec:a foe cats;dsratlon of u>fu eL'se: upon your exempt ata[us. You moat also espart nay dtatr9e s Y'~ ttaay a addsrsa. You cre wt rpuued to [iL Federal tas :eturrs w i000 ss you taints an exempt status, ua- teas you era sublet to the tax an tttualatadbustrsse lnctar atyc..d'oy sectt~t 511 of the Cs~a, in .hl~t event you ate rpulnd to file Fans 990-T. Cta detarmlaaeirn as to your ltaotluy Ea fil:tro the anntal lniormatian s.trtn, Fss 990-a, L net :csth above. T':tat turn, if :squu><i, gust be filed on a balsa tlu 15th day of the fifth month otter the eiow of yea aortal oemtuaL•rq percd indicated above. Coneributtona made to you eta deduettbL by denoea as provided fa aedion 1;~ of the Code. Ea- queats.'.yociw, davuea, ttnnatera or vifta m a Ea •~ott use an daductibb fsFadata! estate sad Qttt tort purposes wader: the provisiana of aeRtm IR.SS, 2106 sad 2512 at ttr Cade. You an not Itabie far the taxae tmpcsed wader tts Federal insurance Caatriburlrns Act (aoe~l sectuit aua) artier asx ~~ir~~fm~~~t a_;FCOrlded in sacra act. 10~`~ " 'F~111 ~-'7_Ie~lIttetutnee about the waiver a exemption Dart !tarn Iar sadal seeucity forces should be addaesed to this affiee, as should any etustions eone:eurtnp e:elae, eatployneert a other Federal torten. Thu u a determtnatiat lettse. Very atilt' yeses, e~`s"ud a~ District Dtnetar • rover t•171 ut.aar ACORD CERTIFICATE OF LIABILITY INSURANCE DATE,MAVDDRY) 12/06/2000_ PRO. ER (808)540-3333 F C8G8)54G-3334 floN American Insurance Agency, inc. HOLDER. TH S CFERTIF LATE DOES NOT AMENDREXT N OR 900 Fort St. Mall , Suite 500 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW Honolulu, HI 96813-3703 INSURERS AFFORDING COVERAGE INJURED Y W C A o HaWaTI Is an INSURERA Mestern World Insurance Co. (IC Intl) _ 145 Ulul ani St INSURERS Hilo, HI 96720 n+suRERC INSURER D INSURER E H I INSURAN ELI L HAV I SU T IN URED NAMED AB FOR POLI Y ERIOD INDI TE N I SAN ING ANV REWIREMENT, TERM OR CONDRION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAV BE ISSUED OFi AMY PERTAIN. THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS LTR 71T[OFINSURAMCE POLx:Y NUMSER DATE OAR IMMATD/YY) OMITS DeN[RALLwxrrr PP708262 12/07/2000 12/07/2001 EACH OCCURRENCE + 1000 00 X COMIIERCUL GENERAL LIABRITY FRLE 0111MGE (M+Y aflA IMy i 2OO OO CWMS MADE O OCCUR MED EJ<P NAY an PAI,OIN = 1 O A PERSONAL a Aw DuuRY s 1 ppp GENERAL AGGREGATE i 2 ODO GENL AGGREGATE LWR APPLIES PFJt PROWCT9 • COMPoOP AGO f IRCI Yd POLICY JC{~-T LOC A~OalOeRJE OASILRY COMBMm SINGLE LIMR ANY Auro °Thle Meu1E11a colried a WeeL~i lEA •~Ryl a ALL OWNED AUTOS IS Rd d Fywell a1lA 1s nd b Ib Bo°a.v IKIURr : xHEwLED Auros w tl th[ r (P<PA,.m) HIRED AUTOS bYn[ YISDNISIR. °ISIRIS YIIS~ YII SIS Rd WwxSS by S/ly WEn rand d (e~aL~I~Rr a NON-0WNED AUTOS tl1e AJlat[ d Howell' PROPERTY OAAIAOE a (Pt PO,17tA) OARAD[ LUISRITY AUTO ONLY • EA ACCIDEJIT S ANY AUTO OTHER THAN EA ACC { AUTO ONLY AQD a 0[CEY LUWLnY EACH OCCURRENCE E OCCUR ~ CLAMA9 MADE AGGREGATE s DEDUCTIBLE s RETENTpN { f WORRSRS COIRERMTxNI AND LSI ER EMPLOYlN' LUISM1nY E L EACH ACCS7ENT i E L DISEASE • FA 91PLOYE f E L DwEASE • POLICY LIMR S a certificate holder is naexd as additional insured in accordance with the General Liability policy rovisions. Sexual Assault Support Services; Family Support Services; Ekahi Program ASpI1gML INEUR@, INEUReJt LETTOI: YIDIR.D AMY OP 7HE AeW! DlSr.IOKD POI.ICael S! G11COlm SQOIQ THE SXAIATM7N DAT[ TIe11[OP,111E nS1aMS ODa~AMY IIa1 SMDSAY011 TO 1WL Tha Hawaii County Finance Dept., County of Ha -~--DAnwRRT[NNOnceTOTNCeurweATeNaDaNA+~mTNEL[Fr, Tfieir Officers, Agents i Employees sur rAS.1IR[TO MAIL 25 Aupuni St. oFANYbNDI/ORTISIDpe?ANI/,RSAOMISDR Ames. Hilo, NI 96720 aC.P~lI C1eIIM'd A~ A_CORD CERTIFICATE OF LIABILITY INSURANCE DATe,MLWD/YY) lz/oe/2ooo D (606) 540-3333 (80B) 540-3334 ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE American Insurance Agency, Inc. HOLDER. THI8 CERTIFICATE DOES NOT AMEND, EXTEND OR 900 Fort St. Mall , Suite S00 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW Honolulu, HI 96813-3705 INSURERS AFFORDING COVERAGE INSURPD Y W C A O Hawa Is an INSUPERA TIG Insurance Cagfany 145 Ululani St INSURERS Hilo, HI 96720 INSURERc INSURER D INSURER E 1 INSURAN U L HA I U D D AS FOR E P CY INDICA D NO I AN IN ANY REOUIREMEM, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WRH RESPECT TO WHICH THIS CERTIFICATE MAY SE ISSUED OR AMY PERTANI, THE INSURANCE AfFORDED BY THE POLIGES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICES AGGREGATE LIMBS SHOWN AMV HAVE SEEN REDUCED BY PAID CWMS LTR TYP! OP INeYMNC[ !'OLICY NIMlR DATC DATC UYTS a[Nf11ALLMSRJTY EACH OCCURRDICE { COMMEFICML GENEML LN&LRY FN1E DAWOE Wry o,r Iln) i CWMS MADE ~ OCCUR /{ED E7P (MyoM prRm) S PERSONAL { ADV RLNRY f GENERAL AGGREGATE f OEM AGGREGATE LIMIT APRRi9 PER PRODUCTS - COMPA7P AO(i f POLICY ~ LOC AUTOYOML[ IJARILffY COM{RED &NfHE LINK f ANY MTTO IE~~) ALL OWNED AUTOS SodLY IwuRV : SCHEDULED AUT09 IPv PR~°,) HIED AUT09 eodLr ruuRY f NON-0WNED AUTOS IPr Padd~q PIIOPERTY DAMAGE f cP..wa.nq aAR,wc LumLm AUTO oNLr- EA ACCIDENT f ANYAUTO OTIBITIWI EA ACC { AUTO ONLr AGO f e)(CW LWILRY EACH OCCURRENCE { OCCUR ~ CIAIMS MADE AOGREMTE f i DEDUCr1eLE s RETENTION f f woRReuCOMPmIMl10NAND iD3947D8 12/D7/2000 12/D7/2001 Lw ER OlLOY~ LUIeILRr E L EACH ACCRIFMT f A 100 E L DREAeE- fa EMPLO f 1g0 00 EL OR1EME-POLICY UMR f S00 00 roof of Insurance only wl Assault Support Services amity Support Services kahi Program AasPIaML nmwn, mwPml uTTeL mRwla ANY aP III[ ASOY! DNC7eem Palm M cAfIC61m esDa[ TPE The Nalraii County Finance Dept.. oP1AATwNwTeTNeuDF,TNamWm~ocorwnrwLSlauvoRrowa County of Hawaii, Their Officers, Agents i -'~°Aremm°I"°ncaT°nmD°mcAnNana¦NAImDroTNeLrrT. Eaployees eurPALlmarorAa ~ue{Irr 25 Aupuni St. oPANr leovalPne ATNO. Hilo, HI 96720 ~ ,CPCU, LTl~PI nI Q •nN DOMESTIC NONMIOfR Iwm~*yyr,W Fdine F~~ r20 00 Nrrr C1w.P Fnrodrrurn eWrnN Oripml ~M Orr Tnr Gov STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS Busrnsss Reglstrstlon Dlvrslon c ~ - r~ r ,r r +OtO Ric'~ards Street y ; c S ' ,I` ~ PAx~l~rq actress P O Box a0, I-anb~~~~~, '"Iawa1. 952'0 ~ r•"' I ARTICLES OF AMENDMENT TO CHANGE CORPORATE NAf~+iE _ , (Sernon 41 53-3E Ha.va~1 Pe•.ISZd Stat~tzs) I - - _ I L.. _ r Dept of Za^ rrce a''--varer~rL.r; , ' S"~T~ ~rF ~4'•~~I I Tre ,nders,gred duly a~tror~zed :"~-.•s •ne ~ orperarion s~bm~::~nq chase Art ties c` Amendmen[, caruf•/ as rcllcws 1 The prdaent came JI ;r•e CGrpJr3:';.~' ~c`f n n NAWAtt T~~-AND loVNG \~oMEN'S `1iRI5TiiE ! h~S50GtfLTIOfJ _ The ccrpera- c••"s rarr.e s I ~ ~ ~ h45scctRTlot\.' eT vTAvJl~tl Tst-ANA (c.Jn,G ~onnrN s HRlsrl AN 3 II adooticn of 'ne amendment was by the mombers,/c^omplate :he !-Ilcw~ng GG r A ATe:' S _ :r-i ~.ia.ti, e.1 ~iC+e:b~.f [`'I~i(.G •o,... Ie~n A -..Jr_ :JS C c.,_ ] U ] o i c__ _ 3: 'a ma?'~^y' ?DfeO r0 aoopr ~ ar..,r„y,_.., LG e--el a no I a-se C! t - Se I - - ~ - - - w If adOpnOn Of the amendrrten[ wa) by Thd board Gf dneCt OrS COrT DIdtB the fOIIOKIny ..o,.- yr., A T-~•;,m was :resew: at ~ r^ee' r; a~•c a^ .ra ty ~f tre =•re~;rs r _ f ; e vu•ec •c tac;.t :re amendment OP 8 The amendment was accpted by rtie written ccn;ent or a~1 Gr the Bcard Gf O~rectors 5 If the amendment was adopted by the eoa•e cf O rectos ;.hecr ore Jr the oII J•rr [ I The corporaron has no melr tiers CR i I T^ere a•e nc mom bees entl[letl tc vote We certify under the penalties Df a[ 58-1 58 Ha'.v2 i Rev Sed Sta*ues that we hay a rea.1 the abDVe s:a [emert5, and that the same are true and correct W~tneas our11hantls this- ~ day cr N 0 ~ b ~ nI . ' 9y(~ Anryttrlt ~ Maedw~ Pfe5ulr.Ilt FtMJ ~ 36~ado~V1 ePj-^ryrtAent TyPNI'nnr Nrrr 6 Trtl~ T~o~:Pnn Imp i /T'r/l~ I nrn o/ 01/,errs rypn~wrl 6~I Olbeul (See Reverse Slde For lnetructlonel D2-1 IVy Tne sr atF.r FII U+I,FLL 51W Am mC nml ul Clrn b, Nun Pmin Cogmpuuu IW Uhcraun uharJr~ 10 per yeye•PPUunal f ILL IN WII'L ILn1L 1 ti1n1E 11411PWA11 e Ou•n~ItMCnI ur mwnnrunt n(•LNVL: v.,u,n 11. qnu nup. Urvn~Yu M,Jwg MI In , I' U Ilo. eU Ilun.dulu Ilawal W,y IU 1 C/1-/If In Iho M•nur ul tlu Au,euJnu ul ul 1 111/1 W 11EGle A111611r A'dlMlf,~ 1 elAif Uf 11/.rlAll IM LIUrW el Lcmpouyou ul 1 IIANAI I~ I:. LAUU 1'UUNI~ WUMCN'.• ; Clllll :TIN; h'uhUC1A 1•lUlr _____1 (.[_I<11f ICAII: UI- AMWIJMUVT The vndarslyneJ July oulhm lzeJ ul ll•_~rs ul IIAWAlI ISI ANU Yn~ltn~ 41UNLt1'h CUlll"PLAN As`~(i5;,~pllon ___r a Flawuil nun-profit wrpurutlon, Jo hureby ccrtlfy Phut ut a speclul nleeliny of the nlen.bnrs ul smJ curpurahon July culluJ unJ hold ut Ilu. u.~,+l I~.1 ,..1 Yyy~ 1 on the 24(h .Joy of Juuuuy 17 UJ for the purpusu YI urnenJlny the Churler of Incorlwruhon, If wus vuled by nuf less Than Iwo-IhirJs of the nu:mb~ls presunl of the meellny fu anend Ilm Clue ler of Lxurtwrul4un u( tiuld callmrulwo, ua s..l (ul III In Ihu ex1uL•II ul Iua.heJ hcrr.ln w+J uwJa u purl of this Curtrflullu. IN WITNC55 WhitFiEUF, Iha unders JneJ Iwva hereunto at Ilwlr twnds thu ~LUJsy ut Jaalyl. ~r IY lly~. ''~.l ~I~~t . 1• -Ilr of ilce-heldl~cuold~.-- S I A I L' OF 1 IA W All 1 aT~ ca LfiiJ-'1'±~rii.i~yl~i 1 1 CCl11N'1'Y OI' IIANAI I ) lol la NYnnu _ ~ unJ Jo-Lyn ~.l.lnuuca Leu+p Ilrsl July sworn a. uulb Jeyose a1J soy That Ihay are tba 1'coulJmlL mJ •pl...~~nr Yr _r respecllvdyr of IIAEIAlL ISLANU YOUNG 1vrlMlal'N CIVIL4'1'1AN ----L('Itso~rA~rrLra- IIwY oa wch olflucn Ihey an Joly uulhurlreJ to dqn the longolny Cur llhr.ule of AmunJmonl; unJ Ihrll that' hove reuJ Ihu sold Certlllealu aid atlucheJ L'Ahlbll, know Iho eunlYnb Ihul eof, and tllut Illu sane ore true. 6ulnerlned e1Mt eww~ la 4elae me r1+11 ~C~L c 1 ~ r ~ ..U~Ird.y Yt ..C~.yj~~t~ It' b'~) . Z311fc1i~liGY/ru..//nlil~oi NeuW ?Yw,., 'u Tr[ m,aa.t en«e. Tea HilJ.~uu'iiuu~ sr:w-ef Iia..`dl MY wnYnkelan enPNes (.,,J I /d 1 l le Iunyuhp unnnlmml N lerehy elluwW 161r Yy my ul l~..a lU~ V V . - O CIOI Yf~l' tlpY Al1ee1H Cierperelle,l a wlllee A6M f11elY/!_ ~ u (Sn levau ode lYr 6a1rac11eeJ fi::ll II11'I' 'Itl (_I,I;'I'll'ICi\'I'I r)I' /till:fJllftl.ll'I' -_(_,il~r ~r I I i ~~,iln ~rl- _ - ;;q('r(?1.dry uL l.ltc N~wa t i l c, l •+ncl Yu,nr~) lVcnn~•u' r ,it i ~,l_ i .m f\~;svcl~tL tr~n, a Ilaw,~i i nunln-c,f t I rt>rl,nt nl tr,u, tic, In•t r•h}' cc>rl-,tfy llt.tL- <aL a mcoli ny of nu•niJ,r•r rlu ly t.,i I Lc•cl .nul lu• lcl, L)te CLar-Ler oL Cnc:urJ,v~,il,lun r,l Llu• Il,rta.tii Isl~t•r~l \'uunr~ Wouwn's ChrisL-ian AsSUC.1.tLlun w,ta ,nnendc•P to Lull Lo read as seL LorLh iu llle Auu•uclecl Clt,u-Lt~r uC Utcorl,aralion aLlached Lo ibis L•:xhihi l caul tucut Iwt rtLetl he rein 1~7 reLerence. Ihtit~cl .il Ili'Ic,, 1Ltw<tti __~ebruay_/ I l9l30. CONSTITUTION of the YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND ARTICLE I NAME AND PURPOSE Tne Yc~ng 'JVcmen s Chrlstlan Assoclatlon cf I-lawaii Island a member Asscclatlon cf 'ne Young `!`!omen's Christian Association of the United States of.4merica. unites 'n the following statement of purpose Tne Young U~/omen's Chrlstlan Assoclatlon of the Unlted States of Amenca Is a women's membership movement nourished by Its roots in the Chnstian Taith arc sustained by the richness of many beliefs and values Strengthened by diversity the Asscclatlon draws together members `Nhe str`/e tc create oooortunitles for women's growth leadership and Dower ,r order 'c a±tair a CC^7^'C~ `/'SICK pEBCe !I:StICe freerjCm ~~^r+ ~i`r;~f`/ fr_r gl~ ;cr,C~c T-.~~_e_.,..-,.~ 'N~II thn;St 'tS CCllect~ve p0`Ner tC`Nafd f!^e 3!1^'na''C~ ^~,7~-eC'Sr' h'" i c . ~ S:~ arv ~iea^.s necessary l1FTiC~c ~I PiI~bIBE~S_ic i` i<~ai~flCatlon5 for members ivtemners of this Association ;nail 'oe 'NCme'" a'r C :.i'S /ears of age or over who express an Inte~es:'n burg par of ;he Y'~P•iC~ A~~ n-e~-+bers 15 years of age and c`/er snail nave one pnv~lege of vcrrg A ylr ~r r:oma~ ma`: cin the YWCA because she `NtSheS tC be -elated :c 'h2 `~~v"~j V =C _r•? ,r ~rrr? ci'he following reasons to participate in programs to serve as a leader, ' to further the YWCA purpose and ' to support the YWCA program B Requirements for all members Membership dues Payment of dues is required C Exemptions Members of certain program groups may be exempted from YWCA membership by action of the Board of Directors SECTION 2 Membership of Individuals in the National Assoclatlon Membership in a member Association tames with it membership in the YWCA of the USA ,which is a participating member of the World YWCA YWCA Cons=i':u~_c^/~ev~sea '_9?6 1 SECTION 3 Transfer of 1rlembership Membership will be received in transfer from any other member association of the YWCA of the U S A SECTION 4 Resccns~bil~ty of Vct ne ~lembe~s Tie votng members, acting in accordance with prevision in the Constitutior anc By- Laws are responsible for A As Individuals 1 Electing a Board of Dvectors to ~rohom they delegate respons~'cil~t~ `cr :he dirac:~cr cf the Asseciation 2 Electing a Nominating Committee and an;~ ether standine comr^ittees scee;fie~ 'r. this document as electEd committees ? ^-s a Corporate 3odv Nawrg :he final •,~ct~ or ary ccrst~t~ticr era~ges ?rc =m; o~~s: cis _ _ a1111aiIGr aV'th 'hE Young 'fr'C^"Er 3r'.rr$i cf a.~~C~ c"C~ _ _ G J~SC'IGr_C,rC_ SUCK cther rES~CnSiClla 25 as Bf° .7~(II~'ee 7,'--,'.S~_ 'S AaJCC.Gt C^ ~ YVVCA Assec:ates Nien ane boys 12 years o~ age and cve~ paric,cat n5 ~n Y'i`;Cr pr~egrams shall be called Y'•~/CP, assec,ates but snail nct ce considered vct~nc memcers of the YVVCP. Tney pay sucn LEES as ara de[2rm~ned p•y the 3ca~c Directors B G+rls and ooys under 12 years o` age par',~c,cat nc in the YV~iCP cay reg~strat~cr °Ees as determined by the Bcard of D~rectcrs ARTICLE III DELEGATES TO NATIONAL CONVENTION Delegates to the National Convention Voting delegates to the convention of the Young Women's Christian Association of the United States of America must be electoral (voting) members who have consented to individual acceptance of responsibility to further the achievement of the purpose in the life of the Association ARTICLE IV BOARD OF DIRECTORS SECTION 1 Qualifications for Members of the Board of Directors. of the Nominating Committee and of Standing Committees Members of the Board of Directors, of the Nominating Committee, and of Standing Committees must be electoral (voting) members who have consented to individual acceptance of responsibtlity to further the achievement of the purpose in the life of the Association Y:dCA Cors[_tat~or./Be•: _s2d i?Oe" 2 SECTION 2 Officers The Board of Directors shall elect the officers of the Association They shall have the powers and perform the duties described ~n the By-La`ros of the Assoaation SECTION 3 Respons;biiities Responsibilities for carrying on the work of the Association shall be delegated to the Beard of Directors by the electorate of the Association A As the elected leaders of the YWCA, the Board of Directors is responsible for maintaining the YWCA as a separate autonomous ~+vomen s organization `,vitn ar establ+shed M+ss+on. fostering development of the Association as a women s membership moveme^t communicating the Mission to members and ass+:ring that they have opoort;nities to take part in furthering ~t. determining and carrying out the oel+c+es and programs of the Assec,at.cr ~rsurrg that the A,sscc.at;on S pcl;C,es 3rd Y~aCtICc.. "c' 2C: ;he ~!,i'i'Cr organizational commitment tc rac,al ethnic and cult;:ral ~+;ve~s;r;i cortroll~ng operating funds and cae~tai assets ~cr ~i-e ::se a^d ce^e=~* c~ ~sscc,aticn .=sst:mirg final respers+b+l+ty `cr personnel oc~.res and =cr :.m~~(,~~~'C~11 ~~GJ requiring the executr/° ~,7irec:cr to be a VOti^7 memCer Cr aSSOC;2~e c ~~3SCC~at;On maintaining a responsible relationship wit` the YWCA of tie U S ? as ~^-c~c•ec it Article li of the National Cor.stitt:ticn c i ne Board of Directors elects the officers cf the Association C The Board cf Directors is responsible `or es>at;~~s~~~g the creg•=^ •^e Association and the plann+ng process by which +t is determ+ned C The Board of Directors determines those matters to be presented at mem;,ers;..p meetings for review and discussion and those matters to be submitted For vota The board shall accept the action of the membership meeting on those matters subm+tted for vote and shall take +nto account the discussion at the membersh+p meeting on matters presented for discussion only E The Board of Directors shall report at the annual business meeting on the work of the Association during the past year and on plans for the ensuing year F The Board of Directors approves all contracts and leases SECTION 4 Responsibilities with Respect to Membership Development The Board of Directors, together with the professional staff, is responsible for making possible the growth of members toward understanding the purpose of the Association and sharing in its realization YWCA Const~~ution/Re`r_sed 1996 3 SECTION 5 Responsibility with Respect to Property and Capital Fune Title to the real property of the Association shall be vested in the corporation under its corporate name Only by the authority of the Board of Directors shall obligations cr mortgages be made chargeable to the real property of the Association All trust corporation The Board of Directors may use the income there frcm cnly fcr ;f'.2 purpose for ~,vnicn such funds are held All contracts anc leases shall require the aoorcva~ of the Board of Directors SECTION 6 Number The Board of Directors shall consist of no fewer thar, ?2 or more tnan 25 21ec:crs plus such ex-officio members as are provided for .n the By-Laws SECTION 7 Selection cf Directors A Nermnat~cn I'rccadures `or the ncminating of Scar T2r^ce~s as ?stacilsr'ac r ~s By-Laws of the Asseciaticr shouie oro~~ce a chc~c2 ~f =arc;cat~s at =acs ~ 2C: t- aro snail assume a representative Board cf D~rectcrs E Erection Terms cf Off c2 Vacancies ' E~eCtICn One-thlfd Oi Inc enl;f2 nUfrCEr Of :ne BCaf;, 1if2C:Cf$ 2xC:l.S•`~ 3 ? offic,o memoers, shall be elected annually by ;he voting members frcm candidates nominated according to prov+s~or•s .r Aricle Xll cf this :ecum2^- c Term ofvffic2 The term of off ice .s three yeas T~2 date cr the ar~;oa cosiness meet!ng of the •membership at •Nhich elect;cr cf 'ccar,j m2r;•+bers 's reported ~s the date on which such terms of office begin and expire No memc2~ of the Boare of Directors may s2rie mcre than twc full terms •n success~cn uriess exception is made according to the following provisions a Exception may be made when renomination to the Board of Directors is requested by the Nominating Committee of the Board in order that the members serving two full terms previously maybe nominated for her first term as president of the Association b Exception may be made to extend the term of a president by nominating her to fill a vacancy for not more than two years of an unexpired term when unusual circumstances require continuity in the office of president 3 Vacancies Any vacancy occurring in the interim between annual elections shall be filled by the Board of Directors from nominations made by the Association Nommatmg Committee The person elected to fill such vacancy shall serve the remainder of the year She shall then be eligible for nomination and election for two succeeding full terms "$ICii Ccnstit.:t_cr./Z24~S2'~ _y?c" 4 SECTION 8 Committees of the Board of Directors There shall be such standing and speaal committees as are found by the Board of Directors to be necessary to direct the various activities of the Association The chairman of standing committees shall be selected from the Board of Directors and shall be appointed annually by the president ARTICLE V OFFICERS OF THE ASSOCIATION SECTION 1 Officers and Their Election A Officers The Officers of the Assoaation, who shall serve also as officers of the Board of Directors. shat{ be a president, two or more vice presidents, a secretary and a treasurer They shall have the power and peffcrm the duties as ,orov•cc~ n :he 3;,- ~~:~;s ;f the P,ssccaticr F E'ec;.on The officers shall be ~~^sen b~i ballot ~~f :he 3oar~' ~~~r~c;cr. ` . _ _ its o4vn number. at a spec,al meeting of the 5card to fCIIC'r1 ,vi:^'r sc~,e, ~G~Js [he ,~rnual Meeting and in accordance with prev,sicns .n :t'c C'%-~_~ ~'/S S'8;~ serve for one year or until the;r successors are ejected ARTICLE VI CONIf411TTEES OF THE ASSOCIATION SECTION 1 Elected Committees The voting members of the Association shall elect the Nominating Committee of the Association and any other committees speafied as elected committees, at the time of the Annual Meeting The method of election and the functions of the committee shall be indicated in the By-Laws of the Association All members of the elected committees shall be voting members SECTION 2 Appointed Committees The president of the Assoaation shall appoint all other committees of the Association according to provisions in the Association By-Laws SECTION 3 Advisory Board There shall be an Advisory Committee of not less than five members, both men and women, elected by the Board of Directors and chosen from persons of good standing in the community who are in accord with the purpose of the Association They need not be members or associates of the Association. The president, treasurer, executive director, and chairman of the finance committee (if appointed by the Board of Directors) shall also serve on the Advisory committee They shall report to the Board at least once annually YWCA Constitution/Revised 1996 5 ARTICLE VII EMPLOYED STAFF SECTION 1 Professional Leadership P, The professional leadership of the Association shall be entrusted by the Board of Directors to an Executive Director and such other employed professional staff as may be required B Functions The functions of the professional staff and their relationship +c the Board of Directors and Its committees shall be defined In the By-Laws SECTION 2 Other Staff Members Cler+cal and ma+ntenance staff shall be employed by the Beard of D+rectors accerd+r,~ ;c the policies of the Assoc,ation PRTICL= `/!!1 CCMI~II!~IITY l,'ri~_y SECTION ' Orca~l~at~o- An Asscclat:cn through its Boare of Directors may organ;~e any sic- cc~mur;;y ~:r~ts 2s Tay be needed .n ~ndiv~dual ccrnmunities Each commur:r; ~,.r.: sr2,' ce a.r'i^IS;°i =C ^ accordance with "e unit By-Laws author,zec anc apcrovec by the Bcar~+ cT Dir ectcrs SECTION 2 Clsccntinuarce The Asseciation through It Board or' Directors may discontlr~,;e 3n~i ,^,rya'':Z°:' 'Jr 'T. 'Ni'~Ir the Association provided there has been consultation with the administ~at:ve committee ~f the community unit corcer^ed, and when requested. with the voting members ~f'he unit SECTION 3 Authcnty for Dec+slor, ar,c Aotlcn Final decision and action regarding the organization or discontinuance of a community unit shall be by concurrence of the Board of Directors, and the particular community unit Such decision and action shall be reported to the Annual Meeting of the Association ARTICLE IX RULES OF ORDER The proceedings of this Association shall be governed by Robert's Rules of Order. revised, except in cases where these rules conflict with provisions of the Constitution or By-Laws of the Association YWCA Constitution/Revises :996 6 ARTICLE X AMENDMEt~.ITS, TRANSFER OF MEMBERSHIP CHANGE IN FORM OF ORGANIZATION, AND DISSOLUTION OR REORGANIZaTIGN OF THE ASSOCIATION SECTION 1 General Amendments This Ccnstitut+on shall be amended by a two-th+rds affirmative vote of the acting me^~ce~s at a regular or adjourned regular meet+ng of the memt:e~sh+p cr a mee*.+rc du+y held `cr "t;z: purpose provided that the following requirements are met A Tne amendment shall be approved by the Boaro of Directprs B Tne amendment dces rot relate to memtersh+c .n the Naticral Assccaticr C Copies of the proposed amendment or amencme^ts snail be ma~~ec to ail vo~~^c members of the Assoc+at+cn at least twc •roeaks ;n advarc° cf ;h,e ^e°t~rc D Ir a!I cases ^ccice of "he Teet.^c she!' rruce -~c~ c~ _ s a^c^'a~ Corst~tuticr zre to be ccns~derec' arc icte? Sc~~~G!`i . I'a^Sfc" CT i41e^1Ce'SriC ~r~ tl'e \Ie:~Cnz, JS~~Cd"C^ - _ - - Grcar:~a>:•cr - Ame^cr-ient of ih:s document to e~`ect transfer of ;he Asscc;at,or, s ^ie^cefs•^~p "^e Nationa~ P.ssoaation ~r order for .t to become another form cT YV~/CA ~irectiy re'a'.ec •c '-e YWCA c*'he U S A may be accomplished by a twe-thirds afii~mat;ve •;oie ~f the •~~~~^c embers at two success+ve memt;ersh~p meetings ercvided t*at *clio~N~~c ~ecu~r=me^,;s ^z•;e Ce5^ Te* A Tre proposal was approved by the Bcaro of D~~ectors after Consi.llel:On with :,^c Nat+onal Bca*d B Tne two meetings at which action was taKen were at least six months spar: and one of these was an annual business meeting of the membership C Copses of the amendment or amendments were made available to the voting members at least two weeks poor to each meeting D The notice of these meetings stated that the proposed act+on would tse cons+dered and voted YWCA Consc~tutior./Revise.. 1996 7 SECTION 3 Dissolution or Reorganizaticn Any action to dissolve this Association or to reorganize it in a form ~rohich ~roill not qualify fer continued membership in the YWCA of the U S A must be passed by atwo-thirds of irmative vcie of the vcting members present at two successive annual business mee*.;ngs after the `ollowing requirements have peen met A The proposal ,vas approved by the Board of D~recters after ccnsultat~cn Nth tt••e National Board B ~/ritten notice of the proposed action was sent to the voting memcers at least two weeks prior to each meeting at which such ac:icy ,vas 'c '~e cc^sice~ec C The netice of these meetings stated that the preccsed ac:•cr +veuic ~e ccns~dered and voted I i~S f'Si1:,.t''~`~f' re'iIS27 UC'.CCef ' ~~'F' '/`Jc5 ~ _ ~ i' _ -a;vG ~ 'S~ar,~ Yl~n;.~al Me°t.'I".'. .'C'.^,^,°r - _:F ~ / P^eSiCe^: ~ cxeC;:[~v@ D~reC:C' ,l _ CiaiE ~ ~a:e Yi7CA Const:~~ticr./R°v_sea =9~c 8 BY-LAi~S of the i?A~dA_I ISLAND YOL^1G WC`^.EV'S C:?.°.IST_=~V .~SSOCI?~'_'=C^! AR'_'ICLE I. MEcTi~GS CF T:iE VC..\G "!E.`^~E~S S'eCT_TON 1. Annual Mee`:ng The A^rual ;^.ee=:ng c` t'2 A55cc:a=_cr. s-a_: :2 October c` eac:^. yea=. SECTION 2. Spec:a'_ Nee"_n5s Soecra' ^22__-:g5 _°c_ t^e _=a'==__ _=r -a==_sas=- __=__a== -`:e Asso..'_a::cn may be ca_'_ed c•_, _ce 52=.=_=_ _ a= =-a d_:ec_~cr. the ?==_s_ae^= a==-cr. a ?ca=_ - _ _ _ ~nemb2_5. ~c=_ce e' s.:c.`. spec==- ~2'--==c5 sca-- - = T.a.=2r5 t= CCnS _...e_?d, a::^ C=.^e. .,___-255 5'___ ..=s.^.sac`ed a~ such met=~-:ss. 5.,.-=~` 3. ~ct_ca c' ate? ___2 = esc a:::::.2'_ a^d S`,~__a~ Ti22 S _ a.^.d ma..2d nC_ =255 t"a:1 .:?r°? w2°_{S ~ .^.3=? - tae m22=_ _ t= tie vc=_^.y- m2.~:2_5 cr r=_cc-- ma.-- SECT:Cti 4. Gucru~ At ary annual or special meeting, 40 electoral (vot:.^.c, 1 members shall constitute a quorum for a'_1 pu=poses un'_ess the vote of a larger number of voting members shall be r=_qu~red by law or these By-Laws. ARTICLE II. AGENDA FOR A*iti'J?= ^^.EE,ZNG In addition to such other activities which promote the purpose and program of the Association, the following business and no other shall be transacted: 1. Presentation of the A^rual Report of the Board of Directors, financial statement, and consideration of the program for the ensuing year. YWCA By-Laws/Revised 1991 - 1 - - _ - -~.t.. -owc _ _ M _ _ _ _ ~~i Yy~ .s - 2. Election of the new members of t^e 3ca:3 of D.. =_c_crs to serve for the e.^.s::_.^.g year. 3. El=_ct_on cf t.^e members cf t::e ticn_-at:ng Comr:~--=__ to _ resent ncmrzaticn at t.:e ^ext a-n~,:a1 meet_::g 4. S;~ch ether bus_ness, nct_ce o° wr.:ch s`al'_ ha•: e been i::cluded in the notice of the mee*_~::g. AZ 1~.:.:. NCM-N?, ~vG CC:N~'~-TT C . a~J~.C_A .~_lJ:~ - EL2CTION PRCCE~C;R?S SECT_~ti 1. NOm:natlnC~ COmmittee o_° t:e ASSOC:at1Cn V;:,^,!:.e: '"he VC ^;_nat:ng Ccmm_--'-_ _-a =sscc:at_.,._ s`:a_: ce ar. elected committee. I. .::all cc ^s_st mem~e.s, ='?rase..^.tat_~~e of the d_===_:__-_ =_.as cf leac=_=s`_o ~n the Pssociat:cr., z_: ~-cm s::zll ba r0=_..^.C~ memne.s aad Cn'_v t'nC G= :J.^Crt' S-c__ '^_"l.,?_o tie ~Ca=~ OF D..?CtJ~S, Cne CC +:CCm S'c__ Sd_'~9 as C.^.a-_-3.:. ~=E `25 e.^.= ai.~ t'? 2:{~=:i =_'iE d:=c 5::~__ .,e e{ '_'_C x2":.^,2.5 =..^.e 3. cr.. All the mec~e.5 c` t'e '-J,..,_=ta= s:-:a_1 be elected at the A^nual vee=_^S. T^?: shzl. sa=-:=_ until the next annual elect:or.. Vacs~c• es cc-:.=:: t::e ccnm_-`ae may be tiled by t::e .._~n=__ae «:tz .-e ary .,~31 C° t.^.2 3Ca='. C: C~_2C C. Cut.es. it shall be the duty cf the ~c~_::a_z^7 Cccr_tta~ to sac•_.e a^d k=_ep a list cf po`-2P.t:3l Ca::~_uat25 quali'~ed thrcugh sk.11 and exper.e..^.ce 'or places c' leadership xn the Association. They shall present candidates for vacancies on the Hoar3 of D.rectors occurrLng during the interim between re5ular electors. SECTION 2. Nomination and Elect.on ?rocedu.es A. Nomination. The Nominating Committee s`:all p.ese.^.t to the Association voters a ballot including nominees for members of the Hoard of Directors, the Nominating Committee and any other committees specified as elected committees, three weeks in advance of the Annual Meeting of the Association. All ballots should offer a choice of candidates. Members not satisfied with the ballot as presented shall have the opportunity to "write-in" the names of candidates they wish to see elected. YWCA Hy-Laws/Revised 1991 - 2 - - - - - - . H. E_ections. The secretar-, shall enclose w_th each ^et:ce of tae Annual Meeting to be sent tc each vo__:q membe=, ore copy cf the ballot, and a return envelope together with instructions that the voting member must cast he= ballot by returning it at least 24 hours befcre the time of the Arrual Meet_ng. The Boar3 c'_ D=rectors shall be responsible fcr the establishment of balloting methods that shall safeguard the rights of t.^.e voting members to a secret ballot and shall provide assurance t::at bal_ots are cast only by vct~ng members. ARTICLE IV. OTH.R CCMS"ITT5ES CF THE ASSv^CIA=ICti The pres_ce::t s:^a_1 have the a::t'^.or_t_~ a=pc_^ _ spec_a_ comm_tt2es o' t^e .~sscciat.cn for spec:f__ s-uc_es, cccc=_r-s Or 2':9.^.='o, =2-'-OBS~. t.') :JCr{ C~ ~'2 nSaOC_3-=..... A?^__C.a V_. AC~i=SCFY HC?3C There s:-:a=_ be a^ Ad•~:scry 3car3 ccrs_s..::c of not '_2ss _-a- f; ;2 ..,=_T~a.s, ccth me.^. a^u acme.^. ii.:C S'2_i a~~-Se ~~^O S.'.3=... Of 'O __9C _OrS Cn m2tterS r9'_a`_ed _ A^`' _ ~ truest f::.^.cs, a-3 other business tr_^sact_^::s cf the Assoc=at_cn invc'_•:~ng the car= and use o'ycao:ta'_ a..nds. Members of the P.dvisory Bcard shall be a=ected by the bcar3 of Directors for a term not to exceed three years and s::al_ be el~g~bla for re-election. The president, t.easu=e=, executive di=ectcr and chairman of the Finance Comm_ttee (if appointed by the Hoard of Directors) shal'_ be ex-o`ficio members o' this committee. ARTICLE VII. MEMHERSH:~ DCiES Membership dues as provided in the National Constitution shall be required of all women and girls belonging to organized groups or making regular use of the YWCA facilities. SECTION 1. Date Due Membership dues shall be payable annually on the anniversary date of joining the YWCA. YWCA By-Laws/Revised 1991 - 3 - _ -s - - - ~ . r SECTICN 2. Dues Membe=snip dues shall be prescribed by the 3car3 0' D.=actors and aporov2d by the membersh.p. SECTICN 3. Exempt:crs r.^.E GCc=? ..^=2C`,.rS ~:a5 t.2 al. ..':C____ y^_3_^._ 2.{e _ tJ t.^.2 =~YL':=2!'1E=1t C~ memDerS:'1:D. ~w J .-e 3ca=c __==_c=c=s s-a:: -:c :d =2^•_--= Tc -.a 5 _ Wit.. ~2~_?_ ~"e=__ SPEC:3_ T2=__'y5 C= t.^.e Bcard c' D:==_c=c=s 5-a:_ ca_:=_d uccr. r=_c..=_s. c' t.^.e G=25:'?e::t a:",~ t:rC C=: 2= ^2-:?=3 ~Ca=d, C= _ r2 C•1e5t C= any f:'J2 m2:~: E=3 .'2 =.^e ..^.O t_Ce C= ~.^e '1e2C:.^-y^ S::a=~ 5`_a ~e t`le ce__°=s 2 ccr.s:d=_____ a-d nc ct::2= bus_.^.ess s`a:: Se t__-sa==== Sc~:::.~ 3. QI.Cr'...~ Cne th.rd o. tze members of the 9card c: D=r=_ctcrs s::a_1 ccnstitu`_e a cuorum. SECTICN 4. Attezda.^.ce Meetings o° the Board of Directors shah be attended by members of the Board, by ex-officio members and by the Executive Director. Other professional s~aff members may attend boar3 meetings when items on the agenda deal with their responsibilities. SECTION 5. Hoard of Directors and Advisory Board Meeting The Hoard of Directors shall meet at least once annually with the Advisory Hoard. YWCA By-Laws/Revised 1991 - 4 - ._,.r....... _ w _ _ - .mot-H+--+~.r..~-..... _ .ro_ _ _ ..-.-.-n A?'_'IC:.E I:{. ABSENCE, VACANCIES, EX-OFFICIO '~E^^.9E?S S'cCTION 1. Absence Absence of a bcard member from thr2E ccnsecut.ve r2gular meet_:.gs of the Boar3 of Directors, for wf:_ch no suffici=_::= reason is presented, shall, after due cor.sultat.on, be considered ecu=valent to resignation and the place of the bcar3 member so absenting herself shz_1 be considered vaca^:. SEC"_'_O^l 2. Vacarc:2s Tie Eozrd of Directors s`:a_1 f:l'_ z:l vacanc:2s occur::- tie 9car3 _z tie interim bet:ree.^. a;.::::a_ e_ec=_cr.s, b.: 'eca_~ e_=_c=.c-: ~=Jm cared:dates presented e~ t-2 `cr_nd=_::y- Cc^m====_e tie Asscc_at_J... i._ a..=-_.. C. tit CCa_a _J_.~, "'"?__^on _ 2_E':=dC cocr.tt=_e=_ c' t'.':2 AssJC:at..n, e_cJ=_p= _^a ticT_na=_ny CC.T.'.tte°_ a^d Cf appC_^te'' C:J.'m _'t2E5 '[Id e_°_Ct2"' d5 °_.r_ Cf _'l._.`. 'CE-J2:'S O: tie SCdrd C-° D.. ECtC.S, 52.'7°- d;:=_::^.y ,.ie C2___d CCmmlt=ee C*a:r'1dn5f`.17 bl.t u. t. Cl:`_ t':2 - t '7C t=. E^__dte pd5t pray=dE~t 5:1a_1 b2 e __t-ed tJ 32"7°_ `-2 ?C'__" .'-='2C t..rS _°Jr O^°_ ads---.,"~_ ::tea: °J-'~J'~_ t'=e -23.dp_.^.C': a5 as e:{-C~r_C_7 m2TbE_ w_=.^.C C= JCt°. 52CTi0,t 4. Com;,ensat_on A.'_ 5ca=3 c' Directors shall serve w:tncut cJ~^oe::sat.o^.. SECTION 5. Conflict o' I^t=_r=_st All Boz.d of D~=ectors will have no materia'_ conflict of interest. SECTION 6. Removal A member of the Board of Directors who is unable to carry out the mission of the Hawaii Island YWCA and/or who neglects to carry out the policies or actions duly voted upon and passed by the board, or who fails to carry out the responsibilities as stated in the Hy-Laws may be subject to removal. (Cont'd) YWCA Hy-Laws/Revised 1991 - 5 - The member in quest_on must receive the written reason for the prcpcs=_d removal twenty (20) days b2`c.a ar.y meet_::, a. which the ratter is to be dec_ded. The member must be afforded ar. opecrt.:r.~ty to re s_cnd tG t.^.2 ?ca_d a. t.^.2 schedu_ed meeting. A member may be removed from office by a t...=_e-`G::=_^s vGt2 of the enure board. Any resu;:~ng vacancy may be f:l'_ed i.^. a.ccr~a::c: Article Section 2. ART:C:.E X. Or=iC~RS ADD TS=:~ D14-~~J Se.CTiOV 1. O_'_':CerS Tti2 Cf__~2_~ C= t.^.e OCar'i 0_: °_C'___ ~ a '.wC Cr 'S1C V__e pre5 ~'_'2::t5, a SeC_2.3__ 3 wnc s::a__ se:v2 a~.sG as c.::c__s =~2 =scc__=_~-. 2;• s-s~ :{2C::C='le CCmm=CC2e Of t.^.E ~C2= ~'2 3'a_, :CC~-' _ S:EC_2_ COCfI1:.=225 C. t`:e aaSCG_a SC2C___^ s~.:d_25, ccrcer^5 or ev_^.s. Sne s-:=__= _-z t.2aS,.. 2r, S.y^^.^. 1ea525 and CCn ~_a: .3 a__ ,...^2_ _2-y a_ docume-ts cn be^a'_f o' tine Assec_st_c:^.. S: a 5'3__ .a a:3 e.t-G.=:coo member cf a'_i comet:=ties. css2 =c'2,cz C_ ...'2 pr°_=_d2n`. t:3e V_Ce rr25_~2::=.~ .'2 C=~2- d2s__-a=zd sha.1 be e=:~--'__ p==__='__ _ 9. Duties of the V:ce Pr2s_derts. T':e v=ce rr=_5_dz^.5 O:d2r 3:3211 have a.l t':e y^.,C werS a:3d ~2r=~~='~ a__ =~2 du=yes of the president in her aosz^ce. it s:e.1 be t^e duty of the first vice president to assist tnz Me:~oersh:p Committee in their duties. The second vice president shall be in charge .of the Annual Meeting. C. Duties of the Secretary. The secre~ary sha_1 kze~ fu'_1 minutes of all meetings of the Association and of the Board of Directors, including the rzcord of a~tendance. She shall execute all legal documents on beha?f o: the Association. She shall notify all offa.cers and committee chairman of their election or appointment. She shall see that notices are sent for all regular and special meetings of the Board of Directors. She sha'_1 a:so conduct the correspondence of the Hoard of Directors and shall perform other duties_pertaininq to the office of secretary as may be required by the Hoard or by the president. - ~ ~ ' YWCA Hy-Laws/Revised 1991 - 6 - - ~ . _ _ D. Duties of the Treasurer. The treasurer shall report at the regular monthly meeting of the Hoard, the previous month's transactions. The treasurer shall, under the direction of the Hoard, be responsible for the fiscal affairs of the Association. Disbursement shall be made on checks countersigned by any two of the following: the president, executive director, treasurer, or finance chairman. She shall, with the president, sign leases and other contracts of the Association. The treasurer shall be responsible for the operation of approved methods of Association accounting. At the close of the fiscal year, the treasurer shall submit the books to a Certified Public Accountant approved by the Board of Directors. She shall perform such duties as may be assigned to the office of treasurer by the Board or by the president. ARTICLE XI. EXECUTIVE COMMITTEE The Executive Committee shall consist of the of:=cers of tie Board of Directors, the chairman of the Finance Ccmmi~tae, the chairman of the Personnel Committee and 1mm2diat2 past president as an ex-officio member without voting privileges unless serving as an officer or chairman of said commi_tees. it shall act in the interim between boar3 meetings on matters requiring immediate attention and shall have all powers of the Board, except that it shall not reverse any action of tie Hoard or approve any expenditures not previously authorized by the Board. Two-thirds of the members of the committee shall constitute a quorum. Actions of the Executive Committee must by approved by the Board of Directors at its regular meeting. ARTICLE XII. NOMINATING COMMITTEE FOR OFFICERS OF THE HOARD OF DIRECTORS A nominating committee for officers of the Board of Directors shall be appointed by the president not later than the board meeting preceding the annual election of board members. This committee shall nominate officers for the Board to follow within seven days of the annual election of Hoard members. ARTICLE XIII. RESPONSIBILITIES AND FUNCTIONS OF PROFESSIONAL STAFF SECTION 1. Responsibility with Respect to Membership Development Members of the professional staff are responsible, with the Hoard of Directors, for making possible the growth of members toward understanding the purpose of the Association and sharing in its realization. . YWCA Hy-Laws/Revised 1991 - 7 - ~ - SECTION 2 Executive Director The Executive Director of the Associat+on shall be the Executive Officer of the Association and of the Board of Directors. The Executive Director shall be the head of the employed staff and shall be a voting member or associate of the Assoc+ation The Executive Director is responsible for the execution and administration of policies and programs approved by the Board The Executive D+redor attends and part+c+pates in discussion in all meetings of the Board of Directors, and of the Executive Committee, except when matters concem+ng her/his own employment are under consideration The Executive Director may attend and participate in all meetings of standing and special committees The Executive Director ads as the agent of the Board of Directors in the employment and release of staff according to the polices and procedures established by the Board of Directors The Executive Director has final responsibility for employment and release of clencal and maintenance staff under policies established by the Board of Directors, but may delegate direct responsib+lity for such employment and release As head of staff the Executive director is responsible for the supervision and direct+on of staff and fcr the implementat+on of approved personnel polices SECTION 3 Other Profess~onai Staff Members of the professional staff under the leadership of the Executive Director snall be responsible for carrying our the obtect+ve of the YWCA through the spec+fic functions assigned to them by the Board of Directors. and for relating their spec+al+zed work to the total program of the YWCA They shall attend and may participate in the meetings of ail committees for which they carry professional respons+b~lity SECTION 4 Limitation of Funct+on No professional staff member shall be eligible for membership on the Board of Directors or to any office or for appointment to any committee provided for in the Constitution and By-Laws ARTICLE XIV AMENDMENTS Provision of these By-Laws may be amended or repealed and new By-Laws adopted by the affirmative vote of two-thirds of the voting members at a meeting duly held for that purpose, provided that two weeks' notice of the proposed amendments shall be given This constitution and By-Laws include revisions of 1948, 1954, 1961, 1962, 1967, 1968, 1971, 1973, 1976, 1977, 1986, 1988, 1989, 1991, 1992, 1996 YWCA By-lawalRevised 1998 8 - - - - - - - - - - _t_ +y~ ~y~.~.. Y NOTICE OF APPROVAL These By-Laws revised October 1996, were approved and adopted at the YWCA of Hawau Island Annual Meeting on October 7, 1996 ~ o G~ President Execut a Director o~ ~ ~ ~ s ~ ~ ~~s~ Date Date YWCA By-Laws/Rawsed 1996 9