HomeMy WebLinkAboutCOM 0122.044 2000-2002 1:.: ~7r ~'r?C-Or
COL~ITY 0~' ii1~~A(~i`I
DEP~RT~IE~T OF FI`Ia~CE
4uoum irrer. Rxm Hru 4awan 90"^0-•`.-
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H~ti~'.~II COC`iTY tiONPROFIT GR~tiTS (FY ?001-03)
Ht"~[.a~ SERVICES `C~PROFiT GR4~+TS RED-:EW CC~[v[h-. °E
FiSC~L `cEaR Eti-DitiG :une ~0, _00'_ D4ia OF aPPLiC ai:0`~ 1; 31!01
GR-~tiT aP°LIC ~TIOti FOR Kohala Intergenerational Center
• P-ognm u:
Le2~ ~a.-.^._"~;2~r_~a"-~^ YWCA of Hawaii Island
'.ts - -,~_-:~s 145 Ululani Street Hilo. Hawai_ 96'20
=~~::t• S'e ~uc;~>; Kamehameha Park-Kapa'au
C•rector Stye Manager
C-asruzat:on Pre~iaent Evelyne Schotte
Corzc: Perso^- ~ Gran[ W,.•e: i David Fuertes
amount of Request for County' Funds S 15,000
Total au:uai 3udge[ of Organtzatton S 3 , 099 , 460
Has the appltcant appl[ed for any other 5tnds from the County of Hawau :lus fiscal year'
' R Yes 5ource'Department. Fitnes S Arts, Aquatics S Ekahi ? Vo
~gency/Program(s) ? Soctal Servtces ®Youth Programs 5~.1 Elderly Programs
Check Categones ? Culture and.arts ? Educatton ? Other Ecoacmic Development
Bneflv, define the program for which funding is being requested:
Kohala Intergenerational Center is a place for residents of Kohala to coma engnrhar
to work, lay, learn, row and lan a common future. A client centered inter enerational
program will create partnerships to develop entrepreneurial businesses, youth activities
to reduce Substance Abuse, and opportunities for kupuna to be useful contributors.
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cemm. Na,., Z
I. QL"aLIF~TG ST~~-D4RDS FOR ~PPLICA~TS
~a aooiicart rust 'reet dll of': a 'oiloivtne standarcs
x. Be aanered ~r ;trerihe aut:,enzed to ~.o bu;mess n ,he Srace -or :,nantaoie ourooses ana o:e•nntea :'~r^
'he'ede-al ^c^re 3c bi ;.he [nterai 3e• eaue Se^-rce
Haie a zee zmu: beard •irose ~riezce-s per a •zlthcu[ _orieersaron and ha••e
B -io cotullc if .iae•est
berie:n }•e:; :anliar occucat:ons ano ~ e per •cs creiided
Haie bylaws or aolic:es whit ; descroe :he ~la.•iner Ji •.i•hich business is conducted. inc;udmg 'nanasem:nt
audit fiscal eolic•es and crec:aures ce:~c:es on neoot:sm ana oollcies on managemec; of pocenciai .on:'. rc:
II~~ of mrer_st
I[]I Have at least one year ; etoenence •.vvh d:e ser'ice or actii itv for which :he aporepnation is ,ought or can
ott:ervise demonsrate 'o ;he ,atisfac;:en :f the Courr• ;u:`:'iaent :r~e.^se e successiully car.. ,u; -r._
~ ~ ~ service or acne mi ~ -
Ui Be Ali::;ed 1Ld 3C °:dreC :i. 1C~CrCar:C'_ iiI° 1CCll•=an'G •:^y1Ve'at.^.R C~t ':CC^~ ~i3L' 1nC _JlL^.C 3 i i
II. GRA.~T CO~~ITIO~S
T'te 1t711Cdn[ 3305 '0 COfI:DIi''i"~ "i 9 :OI.Oti :L4 '0^15 3I:C CO.^.CL•lOCS 7r:Jr :0 :.'C.a d 3C1P: d'i 3fC
~ Q~mCli 'F'I(h aCCil.:ab ie -:Ce7i Y•11 i3:: ~3`ii 9T^n:CC~g jUC:
,II1:P.aL'Ca a4iaL~SL la'. ~e:50n Jn td J;>;~
o[ ace :olor 'ia[:ona: ~~rgin -e:lg:oa creec, ~eC, ag: or hand:cao
3 Mgr:: -ict •o u;e an• public ,::.ds =cr pareses of ez•e^ainmen[ or ;,e:cupsrtes
C Comoiv with ,uch other reoui:ements a; lie Dvector of Finance may oresc^oe •o ensure adherence 7t/ ;he
•ienprotit organuauon w:in Fede~i. Sra[e, sad i:ounti aws and esraoiisned ~taacazds for ::SCa. an::
program management
D allow die Dvettor of Finance. the comm:gees of the council and then scarfs, snd he Legislative audiror
access to records, reports, files and other rela[ed doctuneaa in order dta[ the program. management and
fiscal practices of the nonprofit organlzat:en may be momtored and evaluated to assure the proper and
effective expenditure of public fiords
III. RECORDS AND REPORTS
The applicant shall follow generally accented accounting procedures and ptaences and shall maintain
books, records, documents wad other evidence which sufficiently wad properly account for the expenditure
of County Grads The books, records wad document/ shall be subject at all reasonable times to inspection,
reviews, or audits by the Couary expending agency, the Dvector of Finance, and the Legislaave Auditor or
by then reprrseataaves
B The County expending agrncy, Dvector of Finance, or Couary Council may request penodre wntten
reports on the use of County funds
C The nonprofit organization shall submit a final wntun report to the Legislative Auditor within sury (60)
days after June 30 of the 5scal yeaz The report shall include ea explsasnon of the public beaefin denved
from the awazding of the grant, a tisnag of other funding soutcd and amounts obtuned dtiiutg the gran[
penod, and a complete accounting of all expenduures supported by County of Hawau grant funds {per
Chapter 2, Aincle 25, Section 2-142(d), Hawaii County Code, amended August, 1999}
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R Q[,~RTERL`1' ~I.LOCaTION
i.,'r.Qc° ;u .:.iCu~i~~~ir~C2$ ifldll ~ ar.: funds ~e ltsoursea n a amp gum oa~m2a; Grsrtt -ands v'll OG ~ISOLLC521 "C
C-lr•e2, .=ni•. hou¢h 1 quarter's 1llCC1CCn nrccess i
l2 :1)CLLrS2.^.]tn[ J[ Sat[ 11nQS Cart 72 bC^..LL 3!2C ~ : lr.
_a~ q::ar Pr v 1ppOr1C~T.2n''J 3~Ii
~ GRIEF ~~CE PROCEDURE
2 1pp~:Can[ vlil adeet and ma:ntatn a ;^e•-arc2 prx2dure •o sssure p•cpe: account2g :or lrs :cncem me
.:c^lplams abou['s ;,rogram x ser •c2s -~at mas ar,2 :rpm 1;s n2rtbe:s _metc•.2es ::leas or ;:ea: =toe: ~temc2:s
of ::n2 aubhc
~Z. DISCLOSURE OF LrFOR.titATIO:`i
a:: mtcrmanon, data or other ma[erai prestded :o the Coun^; hs • trra2 of 1t1s appucation shail oe ,able[: ro •r.2
(.inform Information Practices 4c; (LTPaj, Chanter 92F Hawatt Restsed Stances 4i1 ,ucn matenal 1s deet:ted
zoser..men[ record and shall be apes 'o the oubhc and may be prestded to other public and or prvate fund~.g
,oc;ces
DTI. COtiT~"L~D ELIGIBiI.ITS~'
any appltcant or rectpten[ who •.vtthhoids or omits anv material :acts or deitberarely misrxpresents such •ac!s
to the County of Hawau shall ;1 :tat^.ea:ate:y oe ±:suual~tiec sJ:r.:crs:de-at:on :or \ecc•e:it ~C.,.,t -a:cam;
OR .t pe .n slolauoa of :he •e~a:s of :.ie Grant agrr_:n2nt ;::.nun^. 1:ads r s,.tca :3,2 t ~ sc: a~:Pem2-::aa :e
~e--r.:natea by the CouaR• and •h2 ~ec:plea: ar prostd2r rsv ae '1ae~2 e -elcaoaa2 is _r s ac^1ea ~t an. _V.~~
~_21s2c :he: era
~ III. aCk'rOwT.EDGEytEYT
L-zsi ~:ame of Orgamzaucal
h2•eosa_¢reestoadmtmsterthe "~~t.Y-,~- ~-t~r~:~cj`:1Ci C. "ti.tt.=.'~ ~=1';`Lt~
1 Pro gram' T1tle i
accordance with the :egulanons, poltres and Jrocedures prescnbed by die Hawaii wunry Finaace Department
Dtsmbuuon of grant toads is limited to grantees which are m compliance wtdt County regulations, poltctes and
procedures ilte County reserves the tight to wtthnold gran[ drsmbutioas at any time the grantee is not a
compliance It is the pphcy of the Cotmry of Hawatt cad for those who do bustaas with the County to provide
equal employment oppottuwaa to all persons regardless of race, physi[c] disabilities, color, religion, sex, age, or
national ongm a, tnandSted by the Federal Cis1l Rights Acts, as amended. cad nay other federal or itate laws
relating to equal employment opporamtues
LY. A.~IEN'DMEYTS TO THE APPLICATIONr~VALLTATION
The appltcant assures that tt tvtll submit to the Human Servtca Nonprofit Grants Review Commtnee (HSNPGRC)
for poor review cad approval a wnttea request and lusaficauon for nay changes, addtnona, or deletions to nay
portion(s) of the grant apphcanan or a duly executed Grant Agreement of Cotmry Funds the appltcant will
cocpemte and assist m any effort undertakrn by the HSNPGRC to evaluate, inspect or otherwise monrtor the
effectiveness, feastbthry, and/or cost efficiency of nay and all pracnca, poltctes and procedures or acuvtttes
pursuant to this appltcauon or any grant designation or allocavon recesved as a result of thss appltcauon
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r. aLTHORITY ~\-D CapaCITY OF APPL[C,a.~T
The aoohcant arttfies rhat tt haz the authonty and capac:ry to dneloo and ;ubmtt thts apphcanon. and to E:I!y
admtr~ster the program(sj pursuant to [hts apphcanon
L1iSIG.YED PROPOSALS W'II.L VOT BE ACCEPTED!
Signature of PrestdenrChatrperson Dale
Signature of Executive ptrectoc'?vtanag , Date
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'aac ; of 4
~arrauve
a. Ov a n•cew
( Cescrrbe the program for n~fuchJundrng es beurg requested
Kohala [ntzrzeneranonal Center is de\elopmv due to the significant movement by residents \ar~eu;
oranizations and agencies toward a common purpose - To create a place for the residents of Kohala to
corm together to work. play. learn, grow and plan a common future The KIC project unites the effort; of
Communiq Voices Project of Vorth Kohala. Ha\aau County Parks S Recreation The County of Hawaii
Office of -~gmg, Kohala High School, the Kohala Senior Guzens Club and the YWC.~ of Hawaii Island
Tito construcuon of KIC is, thankfully, well underway followmo year of delays and setbacls assoc,a[ed
ith new construcuon The facihry located m Kapa'au wtll provide an activin• center for youth, as well as
opportunities for intergenerational [earns to incubate small business enterprise, especially those requiring a
cemfied krtchen In partnership with other providers day care for the elderly may also be provided a[ the
facility Oneomg ~isiomng and problem solving will provide reciprocal communication for revdents and
go\ernment officials so tha[ all may worl+ towards [heir collective and individual best future
_ ll;tcr[ unrque or srgnrfrcantserrrce nr(1 be proirdec('
' Clien[-centered, customer-driven, community-based.
From the first idea through construcuon and nog into operations [tohala Intersenerational Center has
been de\eloped and implemented by the people who will use the facilm 4s a community based
piolect the desires and needs of those who will be served and or unpacted b~ the Kol•,ala
hitergenerauonal Center is at the core of making decisions
Intergenerattonal.
The community group spearheading the project includes hish school students, senior citizens, and other
adults working in the community The leader for the construcuon team is Henry Dulan an active senior
citizen who is assisted by Melvin ladulang, a high school student As we hire a program coordinator
we are seeking an individual who can foster communication between generations
j lY'hcrt specrfic outcomes are to be achreved'
" Create small entrepreneurial businesses.
* Reduce substance abuse, especially by the youth.
* Transfer knowledge, skills, talent and cultural treasures from the senior citizens to the youth.
* Increase self-esteem, self-confidence, hope and purposefulness in all participants.
q Hotiv wrll the proposed program empower partrcrpants/clrents to become self-sufficrent and
facrlrtate posrtrve socral change
Everything around us and within us speaks of the interconnectedness of all Irfe Quantum physics has
shown this intimate connection, as has the failing health of our planet what we do resonates far beyond the
scope of our own lives Aloha literally means to be in the presence of the divine breath of life This breath
sustains us as we weave our strands in the vast web of life, and the purity of our intent and clarity of our
consciousness shape our world Activities will strengthen students' [oleo[ and ability to care for
themselves, their community, and their environment, encouraging them to live Pono and invest themselves
in Aloha Lokahi, senior citizens and adult mentors will act as navigators on the students' ~oumey or
wayfinding
5 •'.~11 Oi rld`~dll to
iJOd'v IriCr?U'?d[IUILII l_".'r
P-.~ _ o. 5
Current substance abuse prevention programs are based on cultural values, communication wnhm Famtlia,
and providing continuing purposeful activity In prowidmg meanmeful oppor[unmes and options ter
acmltles and work within the homz communin, youth will have hopeful choices and more of Its current
memoen may choose to remain Th1s serves io lessen the current trend of sepa•auon ahln faml!ie~ ar;l
the ;om~rwim Studies show a direct correlation regardut, an mdnidual , ,ensa of ~+ell boxy: and as
number of ~x1al •n[eractions and relationships m that person's life
The creation of small businesses kill provide individual!small croup self-sufficiency and econonu'~
development for the whole community Partnering students wnh adults and seniors to develop busmeses
taahtates communtcanon and teamwork wrthm the community thereby strengthening our •aeb of 11fe
ihz planning strategies used to develop programs galvanize the community to address pertinent issues 1162
substance abuse and bwld the fabric of our community Self-sufficiency and posrtrv'e social change are at
the core of how we go about our project We believe this pilot pioneering project will provide a model
program [hat can be replicated throu¢hout the counh• Rye arz willing to loam she necessan lessons ro
perfect n and look forward to sharing n wrth others
B. Problem~'~leed:
a hui ~s .he ni ohirnx need the proposed program a designed ro mett'
l.ohala t, a rural communin isolated geographically and economically from other population cen[en on ;Ise
1;land typical famiy from Kohala is close knn and connected wnh other families Ylam are torn
berneen the economic pull of working outside of Kohala (or relocating altogether) and thz desire ro remain
nearby family wnhm the home communin' Families are wltnessms an eyodiu by the youth and young
adults 1n the family Opportunities for~ob framing and employment for the voting remain outside [he home
communin beckonms the ambmous to leave We need to develop career pathways for our youth
~ddmonally, youth wnh less of a sense of purpose and direction are more often a[ rub of substance use and
abuse The 1998 Hawau Student Alcohol and Drug Gse Study found that the percentage of students
using substances is often higher in Kohala than statewide -except for 6'h graders Cocaine use 1s more
prevalent 1n Kohala than statewide The study recommends that communities need to beep use down in the
lower grades, decrease availability of substances and eeposure to substance use decrease normaawe belief,
increase positive peer pressure, build efficacy perceptions along with risk perceptions and use Yoiith
Advocacy Teens participating m a recent Community Intergeneranonal Health Fair cited [he need for
alternative activities
The need to be useful and have purposeful activity is not limited to our youth Our kupuna need to have
their wisdom, talent and resources valued and harnessed for the betterment of the community
1 IG'ho rs the target population and what are the specrfic needs'
* Youth -need career pathways and to reduce use of substances.
* Kupuna -Deed to be needed and used.
* Community -needs economic development that supports its lifestyle.
411 members of the community will ultimately be served when Kohala Intergeneranonal Center and its
planned programs are fully operative
t 'b ~ o~ 4a•4 m '.i_'_
F..,n~ia mie^aere•~mwai l,rt•
I'~ t >
3 I{7rar rs the geogrnpf:rcal area/s) to be served and hours of operation ~
Located m Kapa'au belund the Htsaoka Gym, the vorth Kohala dtstnct is the geographical area to be
;cnad Hours of operation will increase a; programs are developed and addmonal :undms is obtamea
T'•e ~~raole schedule wtll include ~+eekends and evenmes until curte•~ It rs most ;il.ely that senses .aaen
~rouo, a:~•~ programs •aill use the fauhn durme morning hours and youth attnittes ~~tll [ai.e piu::
a,~ernoons wee6ends and evenmes
C. CollaborationiCoordination:
r' LFhat specific measures will be taken to collaborate-coordinate with other communrn_ resour c ee
ro achret a maxun:rm e~crency and cost effectiveness'
From its mcepvon this protect has involved everyone m the communrn• with an expressed interest Kohala
Intergenerauonal Center has worked with Kohala Youth Acuvtttes Commtttee. Team Kohala Counn of
Hawau Pails and Recreation. Kohala Sentor Cmzens, Communin~ Voices Project Kohala htgh S~hooi
ntcludmg the FFA. ViCA. HERO and Student Councl
Ho}r ,vrll these +)reaslrres YedrrCe ar e~m7r/late _]17l ~ 1rc(; Ilg d11pRCcr1:OR ~t ~e/ l ~C.'S !O ri rrl
desrg+rated target group'
~Ithou_h some of the rapes of acu~rttes we provide are offered by either pm, ate or aublrc organization;
these remains a dire shortage of opportuna:zs that would be enough to sere the inure `enh i.oitala
pepulauon Duplication of senrces rs therefore rarely a concern
~lo;t members of the Kohala Intergenerahonal Center steenng committee pamapate m at least one of the
other mmatnes Through monthly meetings. Kohala [ntergenerauonal Center can become the focal point
for all other croups to coordinate ;ervtces
D Goals and Obrectrves:
1 GGhcrt are the mayor goals;benchmarks ojthe proposed prag~arn'
* Implement programs that are client-centered, customer-dnven, commun[h-based.
* Intergenerational.
* Improved economic and soc[al stability.
* Existing community assets (business and organizational) are coordinated to create collaborate e
col utions.
3 IGirat specific ob~ectrvesiaction steps rare planned
for each goal'
* Hire coordinator, develop start up programs and obtain resources.
* Assets mapping of all resources.
* Collect database of skills/talents available within community.
* Identify the direct needs of youth by collaborating with other existing youth organizations.
* Develop programs to meet identiRed needs and to achieve stated vision for the future.
* Provide reciprocal communication for residents and government (Mayor, Parks and Recreation,
Police, County Council, etc.) to discuss problems and solutions.
[ it ~ JI Hd ~d, , L'
nel'~,d :'lf__l9lf LoOd~l~T~f
N~~~ y
? {Ghat s the anrehne atart and end datesr for each uctron steo'
[n[znretts for the program coordinator will be completed m February 001 with a tarse[ ,tart date ~~r
March ;.3001 assets mapping, da[a collection and tdennficauon of need will bz onsom_ ttith die initial
phasz ;tartm¢ in ~'farch '_001 and zndmg by Ausust 300! It twill be updated annua'h 'hreu;h ;ocu, ,rot~ps
and conrnunm nzzhnss L•mtted prosrammin_ •-tell beset m July 3001 and steadily mcreasz thratg~~ the
t'i,.:ai yzar Rzsourcz dztelooment will be on2ome Resular rectpro~al communication will occur at yeast
rnicz a tear
a {{'hat srgnrficant client-centered outcomes(sl wrll the program achret e'
Include rn your answer holy many partrcrpants. clrents wrll
a Auam at least one personal program outcane, or
,h Shorv measurable progress towards vorrr program gonis
Twenty (20) business plans will be developed and be m varying phases of implementation Frem 30 to 3n
mdniduals will participate m these business plans At least five business plans roll include
mtereenerahonal partnerships
Ot the 350 Kohala NI_sh School students. '0 will participate m one more actnmes at `~~'nala
In[2M_2•ieranonal Center 4s a result they will have clearer career patlntay s
least 15 senior citizens will participate in activities as men[ors. [eachzrs oat i_a[ors bu~mzr pa *nzi s
thztzby passm~ on their wisdom, talznt, and skills
E Service Dehverv:
[Ghut nretlrodolo~~ wrll be used rn the proposed program s delnerti oJsrr i rcer~r'
youth acuvtn center will be operated at Kohala lnter¢enerauonal Center Client defined son ices and
acct mes will be developed by involving parttapants from planning to implementation A
computertechnology center will be part of the center Other acuvrties may mcludz business mcubanon.;ob
trainins programs, mentoring programs, and the use of the certified kitchen to detzlop food related
busmzss
F. Evaluatian•
I What process will be used to evaluate the program and servrces'
~1'e t+tll use several methods to evaluate program success and effectiveness Tliese are
a Track patticipant attendance for frequency and duration over time
b Count number of bustness plans developed and implemented
c Count bustness start-ups
d Compare substance abuse statistics
e A panel of representative community members writ review and evaluate the progress
1 How wrll thrs process measure the outcomes spec:fled rn Item D. (1-~F)'
The evaluation methods support the outcomes by providing documentation that can be assessed and
organized for statistical reporting
P~ =~rV
G. Pmoram Fees•
Dozs tour orgmucatwn churge a rnenroershrp fee to paracrpunts'
If}es Descnbe or attach membershtp tee intorrnanon'
the ~ C a 's a nember;htp ~reanrzatlon linked b~ a oauonal and mtzrnational nen~ork of ~r;czr s~_z;•..;a,
~lembersi;ip s a ieywremen[ for parttctpauon m fee for ;entce prozrams such as ~quau~s ana ; iaxs;
arts Cate ones ter membershrp pard annuafh, and are fisted m the attached Y~VC ~ oeaeral `lembet;hep
Brochure Se~•eral special membershtp options are m place These are
• ~Iembershtp is held b} parent or guardian for children I ~ tears and younger whe pamupa[e in
programs
To encourage participation by all interested mdrnduah, we offer cone-ume free Guest Puss
flenthzrshrp valid for [tvo weeks to first nine participants
• Fur [ho;e w•tth financial hm«auons, we provide financial aid for membershtp A simple apphca[:on
determines a reduced annual membershtp fee, usually 5~ Persons may re-apply for this and annualh
_ Dozs the proposed program churge pnrac~pmrts a fee jor serrrcelst pr orrded 5i tom
or ganr_anon'
res
De~cr rbe or attach a fee Jor servrce rn/a nuttrar and
Dzscr;be how tou urll errsurz that all rterested purncrpants tvrll be included aespu~- .m n;. ^,r r to
pm rpz znm e fez
The fee ~tntcture tvtll be deaeloped Some classes ~~ill charge fees ro coyer the wst of supplies ;nea
There will also be Cees for use of the facility b~ communm' croups and ohana for parties and e•.enb
busmeses incubated at the taaltn prosper fees will be phased m
H Vtabiltty:
i{'hut rs tourlusrrficatron or ratronale for the erpendrnrre ofpuh4c funcfc jor the proposers
program'
The Kohala Intergeneranonal Center serves the enure community m a collaborative mteracuve manner
supporting each o[her wrth interdependent skills and streneths Thts program uuhzes all resources m [he
communtn to enhance the economic and social stability for all The County has the opporttimn to
participate to the development of an innovative, creative program that can be marketed to o[her
communtttes
? What are your financral and programmatrc plans to sustarn the proposed program betond the
upcomrng frscal year ~
As a pioneering pilot project, Kohala Intergeneranonal Center will use county funds to establish a track
record so that long term funding can be obtained W'e currently receive H1UW funds and will be requestine
an increase for the next calendar year Numerous trust and foundation, state grant, and federal Brant
opportunities will become available as we prove ourselves
I. Budeet
Please see budget tables and attachments
P.c. ~ . ~ ,
ORGANIZATION % AGENCY INFOR.~i.ATION
Beard of Directors
• bus -ire nrgnncnnon s Bocrrd oJDrrectors rec2eved~ama; nurnurg ~.vuhrn the pest n,o fisc~d
rears' ail ces, -Ittach cerhficanon verr)icat:on of board tranrrng
Thz Board of Directors receives tormal tramms on an annual basis ho~~ever certrticatiens are not ei~z;;
[n October 1999 Diana Kahler, a Help for Non-Profits volunteer, facilitated a half-da} Essentials of
Successful Boards customized for the YWCA board Thrs year board members will attend the Essenuais or
Successful Boards sponsored by East Hawau Health and Human Services Council and Hawan Island
l nrted ~4'av February; ?001
Throu_ohout the year various board members attend training offered by Hawan Island [:nrted 1~ a~ and
others In addition, presentations by our insurance broker, auditor and others are scheduled as pair ~t a
regular board meeting Neer board members receive an extensive manual rncludins basic lesal and
fiduciary responsibilities, financial reports, planning documents and inforination from prior training
sessions The Erecuuve Drrector and E~ecutrve Commrttee members provide individual onentauon to
mcornmg members on an as needed basis
' Il7urr w e the prrnx:r t roles anti responsrbrGnes nJ yow or~unennar's Etecrun e Du ector
As stated m our Byla«s. the responsibilities of the Executive Drrector are
The Executive Drrector is responsrble for the eeecution and admmistranon of policies and pro~rarns
approved by the Board The Erecuuve Director attends and partiapates m discussion m all meetm~s ,~f she
Board of Directors, and of the Erecutn•e Commrttee, except when matters concerning het'his o«„
employment are under consideration The Executive Drrector acts as the agent of the Board of Direcrois 'n
the employment and release of staff according to the policies and procedures established by the Beard of
Directors ~s head of staff the Executive Drrector is responsrble for the supervision and direction et ,twit
and for the unplementanon of approved personnel pohcres
3 f{ lint are t{re prnnarv roles and responsrbdrnes oI t.our orgarrr=aeon s Board of Drrectors' cClur ~n
r o(e of erec:un e officers vs genera! membership)
.AS stated in our Constitution the responsrbrlmes of our Board of Drrectors are
> ~4amtammg the YWCA as a separate autonomous women's orean¢anon with an established Mission
> Fostering development of the Assocratron as a women's membership movement.
Communicaang the Mrssron to members and assuring that they have opportunmes to take part m
turthenng rt,
> Determining and carrying out the pohcres and programs of the Assocratron,
> Insuring that the Association's pohcres and practices reflect the YWCA's organizational commitment
to racial, ethnic and cultural diversity,
> Controlling operating funds and capital assets for the use and benefit of the Assocratron,
> Assuming final responsibrlrty for personnel pohcres and for employment of staff requiring the
executive director to be a voting member or associate of the Association,
> lvlarntaining a responsrble relationship with the YWCA of the U $ A as embodied in Article II of the
National Constitution,
> Electing the officers of the Association,
> Establishing the program of the Association and the planning process by which rt is determined,
> 4pproving contracts and leases
The general membership of the YWCA elects both the Nominating Committee and the Boazd of Directors
The Board of Drrectors elects its own officers who constitute the Executtve Commrttee The role of the
Executive Committee rs stated rn the Bylaws (attached) at page 6
NOTE Our Board has a long tradition of understanding iu policy making and fiduciary roles as contrasted
to the admtnistratron and implementation role of the Executtve Drrector and management staff
B. Past Performance
i How dJfec[ne iurs art argancatron-agent v been m ochre[ rng program goals ;n the past t• ~o
• _ ,••i sc ui eura ' Inc[ 1ld2 the jollo wrng rn/or nrutron
ar Duurr[:[atrve data an nzrmbers yen ed and
br Duclrurtrve data shourng number acrd ~ of par«c:purrt; acnreung n:etuwucle
outcomes
Y C4 programs seek to establish realistic goals and consistently have achie\ed these goals In calendar
year 1999 the YWCA served 6610 individuals m rts seven programs We etpect similar numbers for
calendar year 2000 (data will be compiled m Aprd 3001) Our earned income programs (Aquancs Child
and Famtly Program Services, and Fitness and Arts Education) m con~uncnon with Hawau Island [.rated
ay have recently began designing outcome measures W'e are m the beginning stages of collectin¢ data
Our primary measure of success is our customer's continued patronage and enrollment in our presrams has
remained steady
Our programs funded by government contracts keep statistical data on outcome; These Include Tee~t
Court E6ahi, and Famih Support Servlces Healthy Start
C Financial
1 Hure : o:rr orgrnuccr«on's current program open rrtronr . enrcmred [he same ar !nu .ear ' I[ iru:
nrc~or program w fn:ancur! changes wrll be :nc:rrred neu \ ew '
E6ahI fiscal 3000-O1 saw a grant of 315,000 from Hawau Human De. elopment to increase the~ob search
;1.IIIs of hlsh-ask youth and some adults Note that all four small computer centers along the \orth
Hilo Hamakua Coast received slmllar grants As a result of last year s County support and these funds
Ekaltl also networked Its computers with a server and hub In order to Implement Skrllsbnnk math and
English computer leammg for high-ask youth
The YWCA Teen Court Program is eepandmg to Vorth Hawau, and ma} locate its mtal.e office at
Hama6ua Youth Center for one or hvo evenmss a week, with modest compensator rent suppott Tile
Kohala [ntergenerattonal Center (North Kohala), under the YWCA umbrella, wall complete construction
this year and also received a grant from Hawatt Human Development to tncrease~ob search skills of youth
Growing Families completed its first yeaz with the YWCA, is expected to stabilize this year and beitin
;rowing in 2002 Famtly Support Services has received an approximate 50°% increase in fundinQ~to
provide services to all eligible families Thts expansion began m October and will continue throui:h this
t'iscal year There has been a movement at the YWCA Famtly Support Servtces to establish an Independent
FSS agency, the results of this effort have not yet been determined The YWCA intends to retain the
program and is applying for the applicable state funds
2 Whnt is the s[atus of all of
your orgtmizatton's mayor contracts or agreements-for the coming
year (employment agreements office leases, prtmary grant revenueisupplrer etc t'
W'e own our main facility. rental agreements in Honoka'a and Kona are ongoing leases, and we are
searching for new facilities for the programs currently at 165 Keawe Street to Hilo
Funding for Ekaht from the State of Hawatt Department of Health is projected to remain stable at $75,000
for the next biennium A response to the request for proposal was submitted In mid December 2000 Teen
Court funding is also expected to remain stable to the next btcnntum The YWCA is applying for the
increased funds for Family Support Servtces for the next biennium Revenue for the earned income
programs are projected to remain stable
'r:uFaia ~~tn'eener;ron~l C-^.
Pa-_ Y or 4
The current zeecun[e director Susan Labrenz •.vtll conclude seen years often ice effective L; 101
Rowse Taylor, a former YWCA e~ecuuve dtrectdr, has been selected by the board to sere for an mtenm
period of three mon[hs during the search for a new erecuttve director
Hou ants drr pr oposrd program Jit uuu your organcunar ~ song-::urge ~incnrc:ai plan'
Our long-ranee rinanctal plan is that earned income programs make a profit. government aon[ract funded
programs breal. even. zovernment funded programs develop earned income component; depreciation u
Bash funded maintenance on buddtnas and equipment is curtent. and there is a cash fund balance
The Y~L`CA seeks programs or accepts offers to umbrella programs based on how well they meet she
mtss[on aad strateg[c plan goals of the YWCA trst If they meet those pnman cntena. then the linancwl
cntena is that they break-even, paying for all of their direct costs and am_ increase m admimstrau~e
overhead
aquatics and Fitness Arts, hke each of our programs is important to the achievement of our ~Itsstrn
Strate_ic Plan and Financial Plan Like a~tesaw each piece makes the whole strong and complere ~bz aye
able to spread our fined expenses and admmtstrativ•e overhead across diverse programs thereby znabla[g
us to offer qualm management servrees For Aquatics and Ftmess arts, a l0°'° of revenue :ndtrect tee has
pro. ided for audit legal tiducian accounting and personnel sen ices
D. ~[on[torino
During she past rn o r?J frsca! rears, tirhat finunctnl and,%or admmrsrrntn•e montra erg has ~ our orgnrr:=anon
r ece:eec( /root cnn_ card all Jea:dn:g sources' Please list all monrtorutg sources contact nurnes and phone
numhers
PROGRAM MONITORING SOURCE CONTACT V A~fE PHOtiE
Ekaht DOH, ADAD Vvotntalee Jackson 692-~~06
Heal[h~ Start DOH, MCHB Gladys Wone -1~3-6020
Seeual Assault Su ort Services Ka tolant 1997-99 Adnana Ramellt X35-7500
E. 4lcohol, Tobacco and Drue-Free Workplace Policies and Information
10 Horv does your organrzatron address alcohol, tobacco and other drug pretientron rnJormatron
drssemrnatton as part oJ'your workplace and'or program envrronment'
Information is included to our Personnel Handbook, which is distributed to all employees before hmn2 as
part of the fob offer process Employees are given a week to thoroughly review the policies and then stsn
off that they have read and understood them Our work saes and facilities are designated smoke, alcohol
and drug tree We have recently eliminated designated outstde smoking areas on the premises and smokers
are encouraged to quit during the Great American Smoke-out and through supportive encouragement from
coworkers We use posters developed by teens to our drug prevention program, Ekaht, to increase
awareness On the etitremely rare occasion, when a staff person has more serious drug problems, we first
encourage them to seek outstde help and then proceed to progressive dtsctphne tf no progress is made
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Mavor ~r Drrector
CORRECTED COU+~ + a ~/r ~"IS~ •a!'[~~1
DEPARTMENT OF FINANCE
25 Aupum Street, Rnom I i8 Hdo, Hewni %720252
(808) %I-8234 Fu (808) %I-8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02)
FINANCIAL QUESTIONNAIRE
Please include as an attachmrnt an explanation for all "NO" answers to questions #I thru #11 below:
Yes No
® ? 1. Has the agency operated continuously for the past three (3) years?
® ? 2. Has the agency operated wrth a posrhve cash flow for the past thrtx (3) years?
Q ? 3 Does your Board of Dtrectora approve a detailed cash flow budgd before the beginnutg of
each fiscal year?
? ® 4 Do your Board meeting mtnutea show that quarterly finartctal statements are approved?
See explanation on re~rerse
® ? 5. Is your egtuty balance at least 20% of your Total Labrlity balance?
® ? 6. Is your Total Cturertt Asset balance larger than yore Total Currerrt Liability balance?
® ? 7. Are bank reconcdiadtma and accounting performed by someone other than the chock signatory?
® ? 8. Are you frilly insured for the agency's vehicle(s) and building(s)?
? ® 9. Is your Workers' Compensation at least 2% of payroll?
See explanation on reverse
? lo. Are you cureat (non-deluiquent) on all payrou and payrou tart payrmertta?
? ~ 11. Ia the agency free of any pending litigation, lienv or lodgments?
See explanation on reverse
? ~ l2. Within the past 12 months, bas the agency applied for vemdor or bank credit and was detued
credo? If yes, please explain.
As the grant applicant, / cat~fy that the agency has satisja;ronly responded to ea:h ojrhe above grtatlau and aplainsd err
needed / henby certify tho! thtr tnjornianon it true aid correct to the best ojnry kriow/sd~s
Agency. YWCA of Hawaii Island PC/~ hGOn`~ ' - pr ~j,~.~,~
prepared by: Anita Norris, Finance/HR Director o r"~w°/
Pnai N°odrUk Stptaas Dees
Certified by: Q.~.~~ _ - •~usn.i •TI-a~r~~~~ ~.~L~~~B~o/
Prot Nine of Bu ' a t]iraeNr S~puaur
Susan J. Labrenz
February 8, 2001 YWCA of Hawaii Island
Explanations to Financial Questionnaire
Question 4 Do your Board ojDrreetors meeting minutes show that quarterly financial
statements are approved
Our monthly minutes reflect that our financial statements, including our balance sheet,
vanance report, and year to date comparisons are reviewed and filed for audit
Question 9 Is your Workers Compensation at least 2% of
payro!!~
Due to many years of conscientious loss prevention work and safety -conscious
employees, our current worker's compensation premium rate averages l.8%.
Question 11 Is the agency free of any pending litigation, liens orludgments~
A former employee has contested the Department of Labor's denial of unemployment
claim and lost that appeal Her complaint filed with the Civil Rights Commission was denied
She withdrew a claim from the National Labor Relations Boazd She is currently bringing suit
against us in Federal Court Our insurance carrier is providing legal defense and we are actively
defending these claims All attorneys who have reviewed the case believe we can win the case,
however, the insurance company may chose to settle if the case is too costly to defend We have
requested that they actively defend the case and so far they have We expect to take another one
to two years to complete
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Financial Statements and Audit Opinion
For the Year Ended June 30, 1999
Table of Contents
S ion panes
Independent Auditors Report on the Financial Statements ~
Financial Statements
Statements of Financial Position p
Statement of Activities 3
Statement of Functional Expenses q
Statement of Cash Flows 5
Notes to Financal Statements g _ g
+ Takata, Iwata, Hara & Associates, LLP
Certified Public Accountants & Consultants
101 Aupuni Street, Surte 139
Hilo, Hawau 96720-4260
INDEPENDENT AUDITOR'S REPORT ON THE
FINANCIAL STATEMENTS
The Board of Dvedors
Young Warren's Christian AssodaUOn of Hawau Island
We have audited the accompanrng statemenb of financial position of Young Women's Christian
Association of Hawau island (a non-profd orgarnzation) as of June 30, 1999 and 1998, and the related
sbtemenb of activities, functional expenses and cash flows for the year ended June 30, 1999 These
financial statsmenb are the responsibdRy of the Organ¢aUon's management Our responsibility is to
express an opinion on these flnanaal statemenb based on our audits
We conducted our audrb rn accordance with generally accepted audrUng standards Those standards
regwre that we plan and perform the audit to obtain reasonable assurance about whether the financial
sbtemenb are free of material misstatement An audit mGudes examrnmg, on a test basis, evidence
supporting the amounb and diadosures in the flnancial statements An audit also indudes assessing
the accounting principles used and s~gnrficant estimates made by management, as well as evaluating
the overall financial statement presentatbn We believe that our audio provuie a reasonable basis {or
our opinion
In our opinion, the financial statemenb referred to above present fairly, in all material respects, the
finanaal posrtbn of Young Women's Christian Association of Hawau Island as of June 30, 1999 and
1998, and the changes in its net aseeb and ds cash flows for the year ended June 30, 1999 rn
conforinrty with generally accepted aconunting pnnaples
April 5, 2000
1
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Statements of Financial Positlon
June 30, 1999 and 1998
Assets 1 9 1,98 Liabilibes and Net Assets 1999 1998
Current assets Current liabddies
Cash and cash Accounts payable $ 53,041 62,584
equivalents $ 249,577 206,616 Accrued payroll costs 46,409 50,209
Fees and grants Deferred revenue 63.449 153,327
receivable from
government agencies 64,878 43,628 Total current
Unconditlonal promises liabtlitles 162,899 266,120
to give 31,250 30,000
Other receivables 25,361 28,018 Net assets
Prepaid expenses 26,009 22,227 Unrestncted 724,422 596,414
Temporanly restricted 56,051 63,125
Total current
assets 397,075 330,489 Total net assets 780,473 659,539
Temporanly restncted 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 6abdrtles
Total assets S 943.372 925,659 and net assets S 943,372 925,659
® ~ ~o
See accompanying notes to financial statements
2
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Statement of Activdies
Year ended June 30, 1999
with comparative totals for the year ended June 30, 1998
Temporanly Total All Funds
Unrestncted Restncted 1999 1998
Public Support and Revenues
Public support
State grants
Department of Health $ 1,094,750 - 1,094,750 1,096,080
Judiciary grants 178,425 - 178,425 192,398
Department of Human Services 94,395 - 94,395 94,395
Federal grants
Alcohol, Tobacco and Other Drug Prevention 75,000 - 75,000 75,000
Ru2181ock Grant 59,013 - 59,013
Victims of Cnme Act 38,401 - 38.401 13,041
County grants 67,000 - 67,000 66,995
Contnbutions
Pnvate foundations 108,740 - 108.740 89,685
Hawan Island United Way - 61,000 61.000 60,000
Other contnbutions 56,438 22,094 78 532 34,463
Revenues -
Programfees 550,427 - 550.427 555,180
Membership dues 26,748 - 26,748 25,090
Interest 22,727 - 22.727 7,445
Other 48,911 - 48,911 58,864
Net assets released from restnctions -
Satisfaction of lime restnctions for United Way Tunding 61,000 (61,000) - -
Restnctians 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 - 979,663 1,096,080
State Judiaary 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, begmmng of year 596,414 63,125 659,539 601,053
Net assets, end of year S$
7~24~ 56,051 7~ 6®
See accompanying notes W finanaal statements.
3
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Statement of Functional Expenses
Year ended June 30, 1999
with comparative totals for the year ended June 30, 1998
Program Supporting Total
Services Services 1999 1998
Salaries and related expenses
Salanes $ 1,223,178 128,784 1,351,962 1,341,866
Payroll taxes 152,471 15,951 168,422 194,082
Employee fnnge benefits 182.364 23,697 206,061 203,018
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 38,400
Utilities 45,624 277 45,901 45,755
Repairs and maintenance 80,111 4,723 84,834 31,999
Total occupancy expenses 264,356 13,983 278,339 238.948
Other expenses
Consultants and contract services 46,243 24,116 70,359 61,882
National affiliation dues 17,439 - 17,439 15,906
Travel 52,366 2,061 54,427 63,039
Office and program supplies 49,716 8,240 57,956 66,136
Egwpment 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 6,408
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 14,308
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 $ 2,139,066 244,069 2,383,135 2,310,150
~s~~~
See accompanying notes to financial statements
4
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Statement of Cash Flows
Year ended June 30, 1999
Cash flows Trom operating activities
Increase in net assets $ 120,934
Adjustments to reconale change in net assets to net cash provided by operating activities
Depreaation 40,549
Decrease in cash restncted for program expenses and repairs and maintenance 8,324
Increase in fees and grants receivable from government agencies (21,250)
Increase in unconditional promises to give (1,250)
Decrease m other receivables 2,657
Increase in prepaid expenses (3,782)
Decrease in accounts payable and accrued payroll (13,343)
Decrease in deferred revenues (89,878)
(77,973)
Net cash provided by operating activities 42.961
Cash and cash equivalents at beginning of year 206,616
Cash and cash equivalents at end of year $ 249,577
Supplemental Disclosure of Cash Flow Information
Cash paid dunng the year for interest was $2,373 in 1999
There were no non-cash investing or financing activdies in 1999
See accompanying notes to financial statements
5
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Notes to Financial 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 Hawau Island (YWCA) was organized in 1919 and
incorporated on June 24, 1929 under the laws of the Temtory of Hawau The YWCA offers a variety of
valuable programs and activities for the benefit of women, children and their families living on the island
of Hawau
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 Servx;es Program provides a comprehensive range of services
designated to support, assist, and educate survivors of sexual assault and the communities in
which they live
The Healthy Start (Family Support Services) Program provides early identfication of families at
risk for child abuse and neglect and a range of interventions to successfully reduce that risk
Ekahi/East Hawau Substance Abuse Prevention Program provides services to high-risk youth
and their communities to help reduce substance abuse and related arrests among East
Hawau's youth and to help their commurnties 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
hearings to evaluate the circumstances of the offense and develop plans for restitution and
apology to victims, commurnty service work and educational programs
Other services provided the community are related to the maintenance of proper health and family
environments
Accrual Basis
The finanaal statements of the YWCA have been prepared on the acaval basis of accounting in
accordance with fhe AICPA industry audit gwde "Not-tor-Profit Orgarnzations"
Cash and Cash Eawvalents
For purposes of the statement of psh flows, fhe YWCA consolers aN highly Ixauid investments available
for current use wdh 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
Prooertv and Deorecation
Property and equipment are stated at cost at the date of acgwsition or at fair market value at the time of
donation Maior renewals and betterments are capitalized while repairs and maintenance which do not
improve or extend the Irves of assets are charged to expense in the statement of admties
Deprecation is calculated by the straight-line method over the estimated useful Irves of the properties
Deprecation Irves range generally from 5 to 35 years
Deferred Grent Revenue
The YWCA received cash payments in advance of insured expenses for certain progrems funded 6y
the State of Hawan Additlonally, 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 financal statements
Promises Ta Give
Contnbutons are recognized when the donor makes a promise to give to the YWCA that is, in
substance, unconditional at the time of the promise Contributions that are restricted by the donor are
reported as increases in unrestricted net assets ~f the restrictions expire in the fiscal year in which the
contributions are recognized All other donor-restnded contributions are reported as increases in
temporarily or permanently restrrcted net assets depending on the nature of the restrictions When a
restndion expires, temporarily restricted net assets are reclassdied to unrestrxted net assets All
uncondrtwnal promrses 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 regwrements for recognition in the financal statements and
therefore are not recorded; however, a number of volunteers have donated their time to venous
programs
Income Taxes
The YWCA is classified as atax-exempt orgarnzation other Ifian a private foundation under Section
501(c)(3) of the U S Internal Revenue Code and ~s exempt from Federal and State income taxes
Estimates
The preparation of financal statements in conformity with generally accepted accounting pnnaples
regwres management to make estmates and assumptlons that cited the reported amounts of assets
and liabilities and disclosure of contingent assets and liabilitles 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.
Comoaretive Financial Information
The financal information shown for 1998 in the accompanying flnancial statements is inGuded to
provide a basis for comparison with 1999 and presents summarized totals only
7
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Notes to Financial Statements, Continued
(2) Pension Plan
The YWCA has a defined contribution pension plan administered by the National YWCA orgarnzahon
Employee participation is requved 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 $115,011
j~ Commitments
The YWCA negotiated with a Hawau foundation for a donation of $250,000 to be applied to the
remavnng balance of a mortgage payable on the main facilrty 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 requires the YWCA to earmark $30,000 per year to cover maintenance and
upkeep costs of the building and swimming pool During 1999, $30,000 was set aside as restricted
cash under this covenant and $60,048 was expensed as repair and maintenance costs During 1998,
$30,000 was set aside as restricted cash under this covenant and 311,046 was expensed as repair and
maintenance costs
(4) Lease Commdment
The YWCA leases office space far certain programs under operating leases that expired on May 31,
1999 and June 30, 1999 The YWCA has not exerased its option to extend the leases, and has
continued to lease these properties on a month to month basis
The following schedule shows the components of rent expense for the year ended June 30, 1999
Minimum rent $ 93.290
Month to month 14.430
$107.720
(51 Revoiwno Line of Credd
The Orgarnxatwn ttas a $250,000 revolving hne of credd evadable as of June 30, 1999, of which none
was outstanding. Bank advances on the credit hne ero payable in ninety days and carry an interest rate
of 2% over the base rote The credit line is secured by subatant~ally all assets of the organ¢ation
8
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Financial Statements and Audit Opirnon
For the Year Ended June 30, 2000
Table of Contents
Section Paaes
Independent Auditor's Report on the Financial Statements 1
Financial Statements
Statements of Financal Position 2
Statement of Activdies 3
Statement of Functional Expenses 4
Statement of Cash Flows 5
Notes to Financial Statements 6 - 8
+ Taketa, Iwata, Hara & Associates, LL:°
Cert+fied Public Accountants $ Consultants
101 Aupurn Street, Sulte 139
Hllo, Hawau 96720-4260
INDEPENDENT AUDITOR'S REPORT ON THE
FINANCIAL STATEMENTS
The Board of O+rectors
Young Women's Chnstian Assoaation of Hawau Island
We have audited the accompanying statements of financial oosition of Young Women's Christian
Assoc+at+on of Hawau Island (a non-profit organ+zat+on) as of June 30. 2000 and 1999, and the related
statements of act+vities, functional expenses and cash flows for the year ended June 30. 2000 These
financial statements are the respons+b+l+ty of the Organ+zat+on's management Our respons+b+l+ry +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
regwre that we plan and perform the audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement An aud+t includes examining, on a test bass, evidence
support+ng the amounts and d+sclosures in the financial statements An aud+t also includes assessing
the accounting prinaples used and sign+ficant 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 our opinion, the financial statements referred to above present favly, in all material respects, the
financial position of Young Women's Christian Association of Hawaii 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 generally accepted accounting principles
IGsfR , w a~ , 7~ v~ h /`~s J O cca~S L L l~
October 25. 2000
1
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Statements of Finanaal Position
June 30. 2000 and 1999
Assets 2000 1999 Liabilities and Net Assets 2000 1999
Curtent assets Current liabilities
Cash and cash Accounts payable $ 76.522 53,041
egwvalents $ 279,645 249,577 Accrued payroll costs 53 631 46,409
Fees and grants Deferred revenue 85,492 63 449
receivable from
government agencies 48,984 64,878 Total curtent
Unconditional promise liabilities 215,645 162.899
to give 32,500 31,250
Other receivables 28.651 25.361 Net assets
Prepaid expenses 59,584 26.009 Unrestricted 696,930 724,422
Temporanly restricted 59.483 56.051
Total current
assets 449.364 397 075 Total net assets 750" 413 780,473
Temporarily restricted cash
for program expenses and
repairs and maintenance 26.983 24.801
Property and equipment
Land 22,900 22,900
Bwlding 717,396 717,396
Swimming pool 236,778 236,778
Eqwpmentand
furnishings 236,230 239,015
1,213.304 1,216.089
Accumulated
deprecia~on (717,593) (694,593)
495.711 521,496
Total habdihes
Total assets $
972,058 943,372 and net assets $ 972,056 943.372
See accompanying notes to financial statements
2
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Statement of Activities
Year ended June 30, 2000
with comparative totals for the year ended June 30, 1999
Temporarily Total All Funds
Unrestricted Restncted 2000 1999
Public Support and Revenues
Public support
State grants
Department of Health $ 1.019,764 - 1,019,764 1,094 750
Judiciary grants 191.447 - 191,447 178.425
Department of Human Services 5.163 - 5.163 94,395
Federal grants
Alcohol. Tobacco and Other Drug Prevention 75.000 - 75,000 75,000
Rural Block Grant 22.795 - 22 795 59 013
Victims of Crime Act 29 028 - 29.028 38,401
USDA - CFPS 36,795 - 36 795 -
Counry grants 21.545 - 21,545 67.000
Contnbu4ons
Private foundations 23 991 - 23,991 108.740
Hawau Island United Way -05 000 65.000 61,000
Other contributions 34 835 34,985 69 820 78 532
Revenues
Program fees 558.054 - 558 054 550 427
Membership dues 26,740 - 26,740 26 748
Interest 16.706 - 16,706 22.727
Other 34.954 - 34,954 48,911
Net assets released from restrictions
Satisfaction of ttme restrictions for 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
SfateJudiciary 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 progrems 21,545 - 21,545 67.000
Other programs 599,516 - 599,516 645,406
Management and general 247,718 - 247,718 244,069
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 6~ 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
with comparative totals for the year ended June 30, 1999
Program Supporting Total
Services Services 2000 1999
Salaries and related expenses
Salaries S 1,099,047 132,580 1,231,627 1,351,962
Payroll taxes 109,868 11,599 121,467 168,422
Employee fringe benefits 170,832 18,159 188,991 206,061
Total salaries and related expenses 1,379.747 162,338 1,542,085 1 726,445
Occupancy expenses
Rent 72,107 - 72.107 107,720
Insurance 34,955 4,902 39.857 39.884
Uttlities 46,052 303 46,355 45,901
Repairs and maintenance 39.107 4,172 43,279 84,834
Total occupancy expenses 192.221 9,377 201,598 278,339
Other expenses
Consultants and contract services 63,674 44,993 108,667 70,359
National affiliation dues 19,622 - 19,622 17,439
Travel 53,139 1,577 54,716 54,427
Office and program supplies 65,980 12,515 78,495 57,956
Egwpment rental and repairs 64,783 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
Miscellaneous 15,247 6,971 22,218 22,448
Total other expenses 359,375 76,003 435,378 337,802
Total expenses before deprecation 1,931,343 247,718 2,179,061 2,342,586
Deprecation 41,801 - 41,801 40,549
Total expenses S 1,973,144 247,718 2,220.862 2,383,135
See accompanying notes to financal 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 $ (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
Gash and cash equivalents at end of year $ 279,645
Supplemental Disclosure of Cash Flow Information
There were no non-cash investing or finanang activities in 2000
See accompanying notes to financial statements
5
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Notes to Financial Statements
June 30, 2000 and 1999
(1) Nature of Operations and Summary of Sian~hcant Accounting Policies
Nature of Operations
Young Women's Christian Association of Hawau Island (YWCA) was organized in 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 island
of Hawau
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 comprehensive range of services
designated to support, assist, and educate survivors of sexual assault and the communities in
which they live
The Healthy Start (Family Support Services) Program provides early identification of fam~l~es at
risk for child abuse and neglect and a range of interventions to successfully reduce that risk
EkahdEast 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
hearings to evaluate the circumstances of the offense and develop plans for restitution and
apology to victims, community service work and 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 I~gwd investments available
for current use with a maturity of three months or less to be cash equivalents
The cartying 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
P~operty and Depreciation
Property and equipment are stated at cost at the date of acquisition or at fair market value at the time of
donation Mator renewals and betterments are capitalized while repairs 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 the properties
Depreciation lives 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 Hawaii 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 to give to the YWCA that is, in
substance, 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 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 YWCA has not
discounted the unconditional promises to give
Contributed Services
Contributed services do not meet the requirements 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 Gassified 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 liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period Actual results could
differ from those estimates
Comparative Financial Information
The financial information shown for 1999 in the accompanying financial statements is included to
provide a basis for comparison with 2000 and presents summarized totals only
7
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
Notes to Financial Statements. Continued
(2) Pension Plan
The YWCA has a defined contribution pension plan administered by the National YWCA organization
Employee 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 the 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 to 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 $30,000 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
(4) Lease Commitment
The Hawan Island Teen Court program operates in facilities leased from Village Professional Plaza
The operating lease expires on July 31, 2002 Lease payments are $893 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 61.321
Future minimum lease payments under noncancelable operating lease are as follows
Year ending June 30
2001 $ 11,200
2002 11, 800
2003 1.000
4.000
(5) Revolving Line of Credit
The Organization has a $250,000 revolving Ime of credit available as of June 30, 2000, 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 substantially all assets of the organization
8
Return of Organization Exempt From Income Tax -i99~
germ ~ Under section 501(c) of the Internal Revenue Code (except Dlack loop benelit trust ar
a~rT„ • ~ _•°y private loundatlon) or section 4947(a)(1) nonexempt charitable trust This Form n Open
rr«r.~ a..r~+. s«~:<. Note 'he crganvahcn may gave ;o •~se a ccpy o!'hrs rer
•m to sanshr smote repcmrg requirements ro P~~blrc [nspectron
A For the 1999 calendar ear OR tax ear Deriod De Innin UL 1 and ending UN 3 0 2 0 0 0
9 =~sp1 ' p.°~ ~C Name of organlzatian 0 Employer ~dentdieahon number
use YOUNG WOMENS CHR=STIAN ASSOCIATION OF
-"=r`°° HAWAII ISLAND 99-00%9^52
on^i
•V° `,umoe• and street nor P G Sox .r mail •s not aev;ered 'o scree' atldress . Poom;swte E Telephone number
~_«•=145 UL'JLANI ST. 80B 935-'141
-.ms^a°a o-sv~.-
J•ei~rr C.;> or ,o~:+n state a :duntr+, and ~°•1 F Check ? ~ f ?zempnon
~e~c,re: ait-
•~son HILO HI 96720 acclicaron ~s Deno ng
i:amry;
G Tape df Organ¢3hdn ~ e'remdt under SD Vcl r Q 3 ~ ~n5e•t bomber:• CR seC:'Cn a9a-tad 1 • ndnexempt Chantaple ;•75t
Note Ssetron 5011°1(31 exempt organizations and 4947(aNil nonexsm tP~charrtable trusts MUST attaen a completed S°hetlule A (Form 990)
H(a) Is rnis a group return bled for 3ttiliates~ ~ '+ee tJ01 I ~f either ddx in 4 -5 checked Yes, ?n'e''our-d'git jro~~p
(D) 'f ties.'?titer •h=bomber o+aftihares'or which •h•s exemp'•en number !GE'rJi ? _ _ _ _ _ _ _ _ _ _ _
return. is filed ? J 4ccounung method _ Cash .:cc•_a~
Ic) a'n•a a asovau ~s•.rn',leo by ar ogar iauon cm'ssa ov a qao •uen0' ~
~
y~ No • ~ Otner i spec•t~+r ?
K Check here ? _;.f ;he organizauon s gross receipts are normally not more than 525,000 The organization need no[ file a return -•vith ~ne RS out
d ~t recerve0 a Form?90 °ackade in the mall .t should !ilea •eturb vnthcut finanral data Some states reduire a comolete return
Note worm 990-EZ rev be used by oreanaanons wino cress :
eceiots less rhan 3700 000 and 'ore/assets %ess •~an 3250 OCO at a^o ~r ~=ar
Part I Revenue, Expenses, and Changes to Net Assets or Fund Balances
1 Cantrcu^dns gilts grants ono simnar amdun•s -ecerved
a Jvc;=_clicsoocorr 1a 159,8:
D ~n0~r=,c• c::hlic suocc•• 1h
c Governr•e^'contnouoons grar•s: t 1.401.53
d Total zcc -Ines 'a •hr:ugh 1:; ~3nacb sc~edur ~t ^ntr d~_ d•s~ STM'« 2
•casn.S 1,5'00.348. ncncas;S +e 1 550.343.
2 pr:g•an ~?rbce -e•:e^•_= nclutl~ng g~ ~er-ne^r 'e5 env L."PiL'S' ~1L - 11 . 2 5 ~ 3 , 0 8 .
3 hlemo?•smp tlues and assessments 3 2 5 , 74 0 .
4 inter?s.cn savingsand'emporarycasn •-•:estm?b•s a 16.706.
5 Dr+•den;s antl ~nteres; !•om secar•; es 5
6 a Gross •?tits 6a '
D L?ss ~?^tal exoens?s 5h
~ c filet ~?^tal nc2me or ~Iessl ~suhtract me :h 'r, ~^?9a` 6c
~ 7 Dthe• n•e5trnebt ncomeidescribe? 7
u
o ~ 8 a Gross amcunt rrom sale of 3sse[s other ~ •Ai Securdres r9r Omer •
than in•;entdr; ~ fie
j D Less cyst or other aas.s and sales expenses ~ 96 I
t Galn 9r :10551 rattddh Sdhedule) ~ fie
d Net gain or (loss) icombine Ilne 9c, columns (AI and (B)) i 6d •
9 Special events and actrvrtles (attach schetlule) ~ ~
j a Gross revenue Inot including 5 df cdntributlons
repor•ed on line 1a) ~ 9s
b Less duect expenses other than fundralsmq expenses ~ 9D !
c Net ;ncome or doss) from special events (subtract line 9b from line 9a1 (
10 a Gross sales of inventory, less returns and allowances ~ 7 a
b Less cost of gootls sold 10D
d Gross profit or (loss) tram sales dt inventory (attach schetlule) (subtract Ime tOb tram line 10a) ! 10c
11 Other revenue (tram Part VII, Ilne 103) ~ 11 I
12 Total rev n e adtl lines rd 2 3 4 5 6c 7 8d 9c 10c and 11 2 19 6 8 0 2 .
13 Program services (from Ilne 44, column tB)) 13 ~ 1 73 14 4 .
e,
$ 1~ Management and general (from line 44, column tC)1 11 24 7 718 .
16 Fundraismp (from Ime 44, coumn ID)) ' 1 '
w" 19 Payments to aNllates (attach schedule) 1 I
17 T s add Imes 16 and 44 column A 7 2 2 0 8 6 2.
10 Excess or (deficit) for the year (subtract Ime 17 from Ime 12) 1 ~ <24 0 6 0 . >
19 Net assets or fund balances at beginning of year (from line 73, column (A)) 1 7 8 0 4 7 3 .
20 Ottier changes in net assets or fund balances (attach explanation)
21 Nat assets or land haWnces at end dt year combine Imes 16, 19, and 201 t 7 5 413 .
LNA Far Papsrrrork Raductlon Act NONee, aes paps 1 of tDa separab Inttruetlons Form 990 (1999)
azaoor
,:.,,-00 1
rm 27$$ Appllcatton for EXtenslon of Time To File
ev :one iggB) I ~ Certain Excise, Income, Infortnatlon, and Other Returns , aae •JC •5,sa7,6
,,,.,,,,,,,,i„-,~,,,n ? Flle a separate appllcalldn far each return
wnY nw~nw S~nw
Name Y L WOMENS CHRISTIAN ASSOCIATION OF amo~,,.~a~oweu~~me.
aaserypear A I ISLAND 199 0079762
rat File the Number, street, rid roam fir sulfa no (ar P 0 box no d nu71 Is not delivered to street atldressl
g7ntl and fine
DY Cy the due
to icr filing 145 ULULA,`II ST.
ur return ~ Cdy ;own fir past office state and ZIP ccde Far a foreign address see instmctions
I HILO, HZ 96720
to Corponro meome tax return filers must use Form 7004 ro request an extensrcn oy rime to file Par:nersrvos. REAAICS. ant
;rusts must use Farm 8736 to request an extenwon ar t7Rw1 [o ~b Form 1065, 1066, or 1047
I request an extension of time anal FEBRUARY 15 2 0 O 1 to file rcnecx only one?
I_ Form 706v"S(01 ~ Farm 990-T (sec 40f(a) or 408(a) trust) ~.__i Form f 120-NO (sec 4951 axes) L-_1 Fom E612
Form 70fi-GS(T) ~ Fdrtn 990-T (trust other loan above) u Fonn 3520-A L_-_i Fom 8613
Form 990 or 990•'cZ ~ Form 1041 (estate) r' Form 4720 ~ Form 8%25
~ Farm 990-3L ~ form 1047-A !
'Form 5227 I_ =orm 3804
Form 990•PF L ~ Fortis 7042 ~ Faun 5069 Form d83t
If the organization does not have an office fir place of business in the United States, :peck this box ?
'a rdrealentlaryear ,orothertaxyearbeginninq JUL 1, 1999 and ending JL?I 30, 2000
D •I;nis tax year is for:ess;han 12 months check reason L_ Initial return V Finai return _ Change'n accounting oerdc
' Has an extension of time to file Deere prev10uely granted for •hi5 tax'; ea r~ ~a5 ~
State In detail wny you need the extens7on
TAXPAY°_R REQU=RES ADDITIONAL T::15 TO FI:,c CO?'._°'c~: ?~Vi+ ACCL•R-T=
RETURN
a If this form •s'cr Form 706-a"S.0), '06.OSiTt 39u-3L 950-PF, 990•T 7C=' ;estate 1, 7042 7<"0•rv0 :%20
6069 3672 3673 8725 8804 or 383; enterthe;entatvetaz'essary~cnrefundaC'ecredits S
D If this farm is Tor Form 330-?F 990-i 1041 ;es;ate7, 7042, or 8804 ense• any refundab!a crecits and
estimated tax payments made 'nc!ude any prior veer overyayment alldwetl as a credit S
c Balance due Subtract line sb from Ilne 6a Include ~+our payment xith'his farm or tleposR with
coupon d regwred s V / a
Slynature and Ver7ficat7on
tler penalties of penury, ;declare that I nave examinetl this torn Inclutlinq aC_ompanylnq schedu'9s and s;ater^ants ;rd's 'he :es; of ^IV snc~.vledga one 7e1i2•
s :rue correct and corn ~ and that I am authorizetl to prepare this torn
:nature Oate ? ~ ~ d ~
ORIGI ANO CO fie S wd s ow 1 w u plleatlan Is approved and will return the copy
7tlce plica - To Be Completed by IRS
we HAVE approved your applkauon Pleats offish this form to your return INTERNAL REVENUE SERVICE
] We HAVE NOT approved your application However, we have goofed a 10day grace period from Ne later of the date RECEIVED
snows below fir the duo date of your return (Including any pilot extensions) This prate period is considered a valid
_ extension of time tar elections otherwise nquireE to be made an a dmey return Please attacn tnis form to ydur return NOV 0 9 2000
We HAVE NOT approved your appllcaDdn Alter cdnsutenng ydur reasons stated in Rem 4, we anndt grant your request for
anextensidnditlmatofile We are notgrantingthe today prate period Wepe & Investment Area n Jiractor
We cannot consider your application beGUSe It was filed after the due date df the return for which an extension was requested Pnoa6!000j and
Omer
ay
Olrector Oate
u wins a CODY Of this 10m7 to be fetDmed to an address Otner than that Shown ibdVe, please enter Ise addRSt f0 whlCn the dopy thdUld Da Sant
WrrM
ease TARETA, IWATA, HARA & ASSOCIATES LLP
Ype Numtnr, street and roam fir soda rid (or P 0 box no d mall LL not delivered to street address)
ur 101 AUPUNI STREET, SUITE 139
rim Clry, town, fir goat oflln, shte, and ZIP coda For a foreign address, see instructions
HILO, HI 96720
For hperwort Redoplon Ael Noun, tee separate Inttrustlons. Form 2788 (Rev 6-98)
YOUNG WOMENS CHRISTIAN ASSOCIAT~O~N OF
:oc •aao~ ~iAWA-T I 3_SLp._NT1 9 9- 0 n 7 q'7 F ~ ~aqe 2
~~atement0 Ail arganzanpns mu5[dtlmple[e column iAl t.dlpmn5:9~:Ci,and'O; are repu•red for section aut~c~i;i and
PaR II FUrtctlOnal Expenses X41 orgamtallons ana secuon 494; ialf 1 i nonexempt c~antable •russ out ?o lionai for others
Oo nor ~nGUOe amounts reported ~n ~Ine ~ (B) P•ogram (C) `.lanagement
66, 8b 96 iCb or 16 0/ oar, l i (A) Total seraices I ana general ~ ID) ~undraaing
22 GfanlS and aIlOC2IidnS lanaCh SC9ZtlWe;
:gar S 'cncaan s ~ 22 I
23 Soecflc asslstance'o intlivltluals ~attacn schedule; 23 '
24 Benellts.ald td Gr'dr ^empers:attac~ schedule; 24
25 Compe^santlndtonlcers directors etc 25 43,427.; 0. 43 427. 0
2s Otne'saiaresand,vages 2s 1,188,200. 1,099,047. 89 153.
21 Pension plan ctlntrbu6cns ~ 27 '
2s Other employee benefits ~ 2e ~ 13 8 . 9 91.' 17 0 . 8 3 2 . 18.15 9 .
29 Payrdll•axes 129 121,467. 109.868. 11 599.
30 Prdfesslonal runtlralsing fees ; 30
31 Accounhng fees ' 31 ~ I
32 .egal fees ' 32
33 Supp~as 33 78.495.! 65.980. 12.515.
34 relepntlne 34 23 , 361 .I 20.686. 2.675.
35 Pos[ageandsnlpplnq 35 3.198.1 2.259. 939.•
36 Occuoanc•: 3s 201 , 598. 192 , 221. 9 , 37 7 .
37 Equipment rental and malnterance 37 0' 9 , 2 5 3 . b' 4.78 3 . 4 . 4 7 0 .
38 ~•rungantlpuo~~caucns 3s 1•"x,827. 8,9'0.3. 1 863.
39 r•a~~el 39 54,716. 53,139 1,5'^
40 ~or'e•=_nces ce^~•en: crs antl meetings 40
41 Interest 41
42 ~epredldtlpd cepletld~ a'c ;attacns;.^edu~ei 42 41.901. 4. 80:
43 Ciher ~xoerses rterr z^~ -
a 43a
6 436
e 43e
d 43d'
e SEE STATEMENT 3 43e 195,528. 143 5c"4. 5: 9'04.
44 'c'a L.c ierai aaoenaas aee'inw ~
'amo,~ss .]ms evnp:a~.mna 3'~-C~r.r-^sss 41 2,620,862. 1.973,144. 24/,7_8. p,
Reportmq of Jomt Costs -Dltl you report m celumn .B1 i P•dgram ser ~ces~ env :emt posts frd^(a como'neC educd~~ord~ ~amoalgn and _
'undralslnq sollcdanen~ ? _ __,es _X_, to
~f Yes: enter(,) [he aggregate amount Of these lolnt costs5 , (n) the amount allocated to Preqram ser:~ces 5
(llll the amount allocated to Management and oeneralS and f lvl the amount allocated to ~undrvsind S
Part III TStatement of Program Service Accomplishments
'~Nhat Is the organlnhon s primary exempt purpose~? SEE STATEMENT 4
PraQram Service
TII pO/niiaVOn/nVY O//Q~n/IPFr aaamOt JWDOY ap~NVamanll in iClaY NE SnCiN mN,.a/ Stat/m/numtr of c•~ama/rvw Juoi~rauona axw aic J~xuaa Expenses
acniavamanta wt r/ not -nwunela .Swoon so•Ic ]I ana fa or ~aaauvw'c, s0 r:x]' ana
a 1 Pnu/nona ana aparhAt7non/aampt cnntaou.iuata nu/t arw titer T/amount ar manta ana xp/ ana ~Wr'a1 r~
r~acanw/ io amen i •n./u ou• oo•~cnai'ar .-nn -
a SEXUAL ASSAULT SUPPORT SERVICES - I
STATEMENT 1 I
(Grants andallocahons5 87.809. 87, 809.
b FAMILY SUPPORT SERVICES -
STATEMENT 1 '
I
(Grants andalloratlons5 1,029,314.1' 1,029.314.
c EKAHI PROGRAM - '
STATEMENT 1
(Granuandallocatlons5 75,000.1! 75,000.
d TEEN COURT PROGRAM - I
STATEMENT 1 I
I
(Grants andalWcanons5 191,447. )L ~91~447.
s Otnerpropramservkes(attachscneduk) STATEMENT 5 (Granlsanda0oatans5 1 589,574.
f Total of Proonm SaMu Exoanuaishould equal hne 44, column (9). Program sarvrcesl ? 1 . 973 . I4 4 .
ti~0i-too 2 Form 990(1999)
YCUNG WOMENS CHR~ST~?.N ASSOCi:1TICN OF
PDr^1990.5991 YAWAII ISLAND 99-00"9762 'a"e3
Part lV Balance Sheets
Note Whefa required amac^ed sc^edu/es and amounts wRhrn !.he descrlpnon corumn i (A) ! (B)
shourd 5e !or end-dl-yearamourts on;y 3eglmm~q pf :ear ~^d Df •ear
I i
45 ~~ash-ncn-interest-Dearing _ 249,577.E 45 279,645.
46 Sarongs and :empdrar•r gas, investments 46
47a ~+ccourts~ecevac~e 47a 28.651.
b Less alto:varce'orDDUbtt~~ac~~unts 47b 25.361. 47c 28, 551
~ ~
: 48 a Pledges receivable : 48a
b Lass allowance IDr Doubttul accounts 46b ~ 48c
a9 Orantsreceivable 64 , 878.; 49 48 , 984.
50 Receivables from dHlperS ~'-IreC:prS. 'rueiee5
and tey employees ~ 50
N
m 151 a Other notes and loans receivable ~ Sta
a b Less allowance for doubttm accounts ~51b I I 51e
52 Inventories for sale Dr pse 52
53 Prepaid expenses and deterree charges 2 5 , 0 0 9 . 53 5 9 , ~ 8 4 .
54 1-•:es:meats - securllles i4
5S a In~•eS[men:S-land bu~ID'f ~~S anC
?quiom?~• Dasis 55a
b Lass acpumula[ed deorec atic~ 55b 55c
56 In~:estmen[s - Diher 56
57 a ~_and buildings ono ~DUic^en+ gas's 57a 1 , 213 , 3 0 4 .
b ~?ss accumulated oepre: aticn STMT 6 57b 717 , 5 9 3 . 5 21 , 4 9 6 . S7c 4 9 5 i .1 .
.58 ~~:herassets~desc•~oe s SEE STATEMENT 7 50,051. 56 59 483.
59 Total assets radd Ines =5 nreugd ~3`~ • pus; >dsal lint 9 4 3 , 3 7 2 . 59 9 7 2 O S 8 .
s0 Accounts payable anD acc•ued expenses 9 9 , 4 5 0 . so 12 8 , 8'_ J .
~6t Orantspavable 67
d 62 Delerred•evenue 63 449. 62 85,492.
- ; 63 Leans from Dnlcers. •directors trustees and kev emplovees 63
A
164 a tax-exempt bond liabilities 164a
J I
b tdortgages and other notes payable ~ 64b
65 Other llabilllies:describe?OTHER CURRENT LIABILITIES 65 1,343.
T t II III a 'add linesdOthrou hs5l 162 899.1 215 645.
Organl:attona thattpllaw SFAS t 17, check hera? and complete Imes 67 through I '
69 antl Imes 73 antl 74 I
,67 Unrestricted 724,422 . 87 696,930.
9 6S Temporarily restricted 5 6 0 51.: 6a ~ 5 9 4 8 3.
m 69 Permanently restncted 69
Organizatlans that do nol follow SFAS 117, check here? ~ and complete Imes
LL 70 through 74
~ 70 Capital stock, trust principal, or current funds 7
71 Paid-in or capital surplus. dr aantl, bullOlnq, and equipment fund 11
72 Retainetl earnings, endowment. accumuWted Income, or other funds ~ 72 ~
73 Total net aaaed or fund balancaa(atld Imes 67 through 69 OR Imes 70 through 72, i
column (A) must equal Ilne 19 and column (8) must equal Ilne 21) 7 8 0 4 7 3 I 7 6 413 .
71 Tptal Ilablllhaa and not auep / had balaneaa (add Imes 66 and 73) 7 7 0
Form 990 is avatlabk for public Inspectron and, for some people, serves as the primary or sole source of infprmatron about a particular organ¢ahpn How the public.
perceives an organintian in such cases may be determined by the Inlormatipn presented on Its return Therefore, please make sure the return is complete and accurate
antl tuly Describes, in Part III, the organlntan's programs and accomplishments.
oasoar 3
17-14YY
YCWi G i~OMENS CHRIST~AD1 ASSOC=?.TICN C?
~mm990"9991 HAWAII ISLAND 99-0079762 'aG'4
~ Part IV-A RsconciliaUon of Revenus per Audited Part IV-B Reconciliation of Expenses per Audtted
Financial Statements with Revenue per Financial Statements With Expenses per
Retum ~ Retum
a fatal avenue. pains, and ether support , ~ a Total expenses and'osses per '
per audited nnancal stateme^ts ? ~ a ~ 2.19 6 . 8 0 2 . autllted'inancial s[ateme^ts ? a 2 , 2 2 0 , 8 6 2 .
I i b Amounts ,ncludetl an :Ine a nut no[ on
h 4mounts ncludetl on One a 7u[ ^ot an hoe '7 Form 990
•ine'2.FOr^~990 (1) :ona[etlser•-leas I
(t) '!et unrealized pairs ana use of rac•hhes $
on investments $ I (2) or +ear ad:ustments
(2) Jonacea ser•nces reported :n ..ne ep
ana use at'ac fines $ Ferm 990 $
Recoveries of pror ~ (3) Lenses -eportetl en
year ,rants $ ' hoe 20 °arm 990 $ ~ i
(4) ^ther rspec:N) j I (4) 'Jiher [specd•+i
$ ~ $ I
Add amounts on hoes (1) 'hrougnf4) ? b I ctld amounts an lints (1) arn,~yni4) ? b
c Lneaminusl~neb ?~c 2.196,802. c L~neammus~ineb ? c 2.220.862.
d Amounts included on Ilne t2. =orm d 4mounts ~nclutletl an I:ne ~ orm i '
990 but not an line a i 990 but not on line a
(1) Investment expenses j (1) Investment expenses
not Inclutletl on - not ~nciudetl .n
Ime 3b Form 990 $ in= ob -orT 290 $ •
!21 Stre'~spec~N~ (2) ahei •spzc' •
$ $
4dtl amounts on pines (t) ang2) ? d ~aa 3mourrs ,nes X11 :^ci21 ? d
e tonal revenue Ter line ~2 °erm 990 a Tptai exoenseo o^• one =7r- ;>0
~Imec aius'ine al ? e 2.196.802.' :iinec plus i^e d; ? e 2.220 962.
Part V List of Officers, Directors, Trustees, and Key Employees iL st eacn :ne ° e^ ~ ~cmoen;at<a
(B)-neanaavera,eiaurs (C)~;~~"toensacen (D1~=-••:- ors o (E)E~oense
A Idme un0 a0C'255 ~ 0er re°¢de:~fe"ia tdi0[ iG enter arcc ee -e^e~ account ;na
( ) p .a^s S..e~r e^
ea SIIIOn 8-1 - -.rss `he'a~lg'~•:a'[ei
SEE STATEMENT 8 43,427. 0. 0.
I
I
I
i
i
i
j
~ 75 DM any offiex, drector, trustee, or key ampbyee revive aggreqaro compensatron of more than $t00,0001rom you,C9[~~ra0yn nd all related
ar(Nnmtlens, of which more man 510,000 was provided by the rakated organmtbns~111es; attach scheduN. ? LJ Yis LXJ Na Form q9o (1999)
YOUNG WOMENS CHRIS':IAN ASSOCIATION OF
Porm99CI'9991 HAWAII ISLAND 93-00%9"62 PdrxeS
' Part VI ' Outer Information Yes No
76 lid 'he drgdmianCn ?ngdge id any 3C[rvlCy tot pre'ndu51•y •eportetl to'he A5~'f '+e5" ]DdC^ a :?'died 9e5C^dild' a' °3c'I ;C '6 X
77 Were any changes matle 'n the organizing tr governing documents but not reported ;o the ,RSA I 77 ~ g
If ties.' attacn a conformed copy of the changes i ,
78 a ;Id ;he organization have unrelatetl business gross income of 51,000 or more during +he •+ear coveretl by rots returns ~ 18a ~ X
b 'f ties has .t n'ed 3'ax return onFarm 990-i'or this vear~ N/A 78b
7g '~;las Se•e a ~Igwdancn, dlssaluUOn, Cermind110~t ar subs;aaPal con;ray 'on curing •he .e3r' ~ 79 X
If Yes adacn a statement ,
I
Boa ~s'ne ,rgan zarcn relatec ~ otter ;non 0y association •n[h a s;ate:•nce or nation nce drgan¢aticn-~ •h•augt >ommo° ~amcersn o. I
govermnq oodles ,rustees, ofllcers etc , [0 any other exempt or torexemdt drgamzaron' ~ 80a %
b 'f '(es enter'he name of the organization ?
dnC C9eCk '/neitler't5 !'xemd[CR-nonexe'Ipt
81 a Enter the amount of odlltlcal expentlitures, direct or Induect as tlescribed In •he '
~nst~'1CtIOnS ter ~Ine 91 ~ 81a ' 0 .
b ^Id :he organization flleForm 1120-POL for •h~s ~+ear~ 61b X
82 a C~d the organization receive donated services dr'he use of maler•als ?qulome^t ar •ac•lines a['o charge dr 3I Su b5;3n "oily 'e55 '~3n
lan rental +alue~ 82a X
b If'Yes; you may Intllcate the value of these ,terns here Do not include this amount as revenue'n Part I or as an ,
expense in Part I !See instructions for reporting In Part III ~ 626 N/ A
83 a Did'he organiza[Idn comply •vlth the pu611c ~nsoection requirements "ter returns and exempr~on appllcations~ 83a X
5 .'id me drgdnli3lld0 Wmply ;nth 'tie d15dS75U'e rev'Wrements reldtny' .twd d•c P,.%~ana ou~wrs~ 330 X
84 a r.~c ;tie organrzauen sallcd anti cdmnbutidns or gaits that •+e~e not •ax decuc: b V ~ d4a
b If '+B5 aid the ~rgan¢aCOn ncluCe 'ntn e•:er'+SdIICItallon do 2xores5 ~tate^I?^t -0d° oaCn _pntrC_lid t5 ;r firs tdl
'ax deductibl^~ N+A 840
85 50'~c ~a1 6i or r61 argar¢ancrs a ~:"Je~^ su0s;artallv;il dues ,iendeducnblz ~=~0_rs' N+- a 85a
p Om'he ^rgan^<andn oak? driv n-louse loc0~•ing axp^nedures ?f S2 "70 or I?55' :4 ~ A 35b
If ^+es •+as ens tiered 'o =doer ~95a or 95b do not ^dmolete 95c'hro.gh 85^- oelc unless ?rga-•za•~on •ec?r?7 . ~a~~•e• _~Cx • ex
o~,ved 'or •^.e drior dear
e Cues assessments, and similar3me'unis'rommemce~s ~ 85c N!A
tl Secncnt82~ei~cobyingantloollticalexpenmtu•es 95d N/A '
e Aggregate ^ondeducnble amount or sectidn 3033ie-I~ `:r?i 7ues notices 85e Ni A
} Taxable amoun; cf loboving and political exoend~;ures i line 95d less 35eI 85f N/ A ,I
9 Toes ;he organization e'ect to pay the section 5033r?'~ tax an the amdunt .n 95h N/ A 850
h 'f sec•~on 6033rea [l(AI dins notice •vere sent aces ;he organzaton agree to add the amdunt In 35f -o ~ts ~easonad a ?s;lmare ?'due=_ '
ailCCahle ;0 ndndetludtlble'o0oying dnd pClitiCal expendllures far •he rdllowing tax'+ear~ N A i 85h
86 5C'(nr'1 orgarrzanons En[er a Indlaridn tees and capnal conlrlbunens Inclutled on One 12 ~ B6a N/A
b Gross receipts included on line t2 for pu011c use df :tub facilities 866 N/ A
87 50'(cl('2) organrzahors Enter I ~ ~
a Grdss income from members or shareholtlers 187a N/A
b Gross income from other sources IDo not net amounts due or paltl ;o otter sources I
against amdunts due ar received from them) ~ 876 ' N/A ~ IIV
B8 at any time during the year, did the organization own a 50°'. or greater Interest In a taxable corporation or partnership i ~
or an antlty disre0arded as separate from the drpanlzatlon under Regulations sectldns 301 701.2 and 301 ,'701-3~
If Yes: complete Part IX ~
88~
B9 a 507(c)(3) organ¢anons Enter Amount of tax Imposed on the organization during [he year under ~ I
section a9t 1? 0 section 4912? 0 section 4955 ? 0 .
b 50!(c)(31 and 50t(c)(4/ orgenrzabons Did the organization enpape In any section x958 excess 0enefit
transaction during the years If Yes: attach a statement explaining each transaction 896 I X
e Enter Amount of tax Imposed on the organization managers or dlsquallfied persons tlurinq the year under
sections 49t2, x955, and 4958 ? 0 .
d Enter Amount of lax In 89c, above, reimbursed by the organization ? 0 .
90 a list the states with which a copy of this return Is flied ? NNE
b Number of employees empbyed In the pay periotl That Includes March 12, 1999 ~ 0 9
91 Thebdoksareincareot ?ANITA NORRIS Telephdneno? 808-935-7141
t.ocatetlat? ] 45 ULULANI ST, HILO. HI ZIP .4 ? 96720
82 sectlan 4947(eNi) nOnexsmpt charrdbh trtaatr flhng form 990 rn aw ar Form 1041~heck here ?0
and enter the amount of taa~xemot Interest recened or accrued during the tax veer ? ~ B2 ~ N/ A
eaao" Form 880(1999)
owiao
YCUNG WCMEtiS CTiR=STI?.?I .~SSCCIn:2:N OF
Form 990r1995i HAWAII ISLADID 99-00^9752 Pages
' part VII ~ Malysis of Income-Producing Activities
E~[¢r gr055 amounts unless Otrer'VISB linrela[eC nUSin¢ss ncome -.a,.°aa s«• on,l, > > s (E)
Indicated ~ 9usin)ess I (B) IEI~I (p) Rzlated or exempt
93 Program sernce revenue cop, ~mcun; +_Ce +mocn[ ~ func:•on •ncome
(a)FITNESS & PRE-SCHOOL I 558 054.
(B)OTHER PROGRAM REVENUE 34 954.
(cl
(dl
(e)
(f) Memcare Medicaid paymems
(p)Fees antl contrac•s'rom goy¢rrment age^c~es
ga Membership cues and assessments 2 ( ~ q ,
95 .merest on savings and temporary ~ '
casn Investments 14 l G' 7 0 5 .
96 Dividends antl Interest from securities
97 Net rental ncome or i lOSS)'rdm r¢al estate
(a)Dent-financed properly
(b)oot debt-financed property I I '
98 Yet rental Income or doss) from personal Droperro -
99 Other Investment Income
100 Gain ~r ~ IDSSi f•arr sales ^_~f assets
Other shoo nver:or;
101 ;+e' Income ar lossirrdm soec:al a •ents
102 JrOSS prdht c•r ~ IDSSi ham Sales 7f Imen[Or;
103 Other•ev¢ruz
a
b
c
d
e
104 Subtotal Ladd columns rBi tD), and ~ El 0 . 15.7 0 5 . 5 i 9 , 7 4 ° .
105 TOTAL !addllnet0a,coiumns:B'I (D),andE~i ? 636.454.
Note ~Llne 705 plus line i d dart ' should edual 'he amount Gn ~me '2 Part I
Part VIII I elattonship of Acttvrties to the Accomplishment of Exempt Purposes
Line No Explain how each actrviN far ~.vhich Income Is reported In column (E I DI Part VII contributed Impor;antlv'e ne accdmpllshment of .he organ'zatidn s
~ j exempt purposes other roan by providing ;unds for such :urpcsesi
93A 'FEES CHARGED TO DEFRAY FITNESS & PRE-SCHOOL PROGRAM COSTS
'f0 BENEFIT THE WOMEN AND THEIR CHILDREN ON THE ISLAND OF HAWAII.
93B FEES CHARGED TO DEFRAY AQUATICS PROGRAM COSTS TO BENEFIT WOMEN AND
THEIR FAMILIES ON THE ISLAND OF HAWAII.
4 R VIDE LTH PRO T BEN FIT THE W MEN AND CHILDREN
N THE ISLAND OF HAWAII.
Part IX Information Regarding Taxable ubsid ones (Complete this Part ittha'Yea" box on SS is ohecked )
Name, address and employeridentdication Percentage of I I End-of-year
number of corporation or partnership ownership Intarestl Nature of business activities I Total Income I assets
N/A T °<I
°I
°o~
°a 'I
UnQ~ p,r,ItIN Of Pfryry I a.elr, IM1,t I M1,v, uan~nN lT i, raurn nolua~ne ,epompanytM1p aeM1,euN, ono ,ItlwnMH nP ~o IM1, DNt army know~Ne„no ~4i,1 [ i, 'rV,
cOn°C[ NE Cdnp111, D,Clwtlpn Pr Pr,PrI (oIM1I iM1N oTG~) pYM on ,ll n~Orn'irlpn of wM1iU p,pYr M1N Ny Knowilpp, ;ImpprWt SN Gr~I~ In,R.lClion )
Pleau
Sign ' I t71.C~~) 'C] F wir CLi±cTrE iSCPRl~ P/=r^SiISOLT"
Here Slgnafre of officer ate Type dr print name and ttlle
Preparers' ~ Date i pr.p..r, ssrv v pnn
signature ""1 2 07 00 a
gloved ? P00024193
Pud
Praparere Firm's name (or yours ARETA, IWATA, HARA & ASSOCIATES, LLP EIN ? ++~ieo
Uw(Mty ifselfemployed) ,101 AUPUNI STREET SUITE 139
andatldress 1p.4 ? 7 0
5 Form p90(1999)
SCHEDULER Organization Exempt Under Section 501(c)(3) ='-3'= ,_5
(Fortn 990) (ExceptPrrvate Foundation) and Sectlon 501(e1.501(f), 501(k),
501(n), or Sectlon 49IT(a)(1) Nonexempt Cbarihble Trust i 999
Apr,>~ Supplementary IMormatron
rierna~ aerac~.s iwr¢s ? MUST be completed by the above organixatione rand attached to rhea Form 990 ar 990-EZ
Vame of the organitatlon YOUNG WOMENS CHRISTIAN ASSOCIATION OF Employer identdicauon number
HAWAII ISLAND ~ 99 0079762
Part I Campensatlon of the Five Highest Pard Employees Other Than Officers. Directors, and Trustees
;See insrrucnons List aacn one ~f'hare are none, enter None
{a)rdameantl]caressnteacnamploveeomtl ;Ib) 'tleancaverage'tpurs ~mo.ce^=_e
er:+eeKtleve'etl'o ompensanon
more'^anj50000 p ; ~c)" :~.~.a_°i.,•°, accoLn13no7me•
position .,~~e~aau=~ allo~vances
NONE------------------------------~ :
i
'oral ~~mber of otner ampitl~+ees aaio
;ver 550 000 ? 0
Part II Compensation of the Five Highest Pard Independent Contractors for Professional Services
Sae ms;r~c:rons Llst eacn one r ahetner mdm0uals )r nrms'~ a there are none. enter lone
Name antl adtlre55 of each ~ntlep endent rontractor paid mCre tnan 550;700 (bl';7? ;f 5er ice ~ (c) ~~omcen52GOn
NONE
i
I
i
--------------------------------------------I :
i
Total number of others recervlnq over
550,000 for profea4onal services ? 0 _
LHA For Paparwlorh Raduetlon Act Notla, aee page 1 of Me Inatruedona for Form B90 and Form 990-EZ Sehelfuls A (Form 990) 1998
am+or
i:•u-w 7
YCIIIdG WGbfS'NS CHRISTIAN ASSGC=AT:CN GF
Scheduiea;corm?90i+??9 HAWAII IS_T.AND 99-00?9~52 Panel _
part III ' Statements About Actrvtties Yes ~ No
1 During the year, has ;he prganiZatipn dhemp[etl tb influence national, ;fate. or IOC31 iegisla[ipn ~nc:uding any attempt to influence public i
opinion on a ;egislative matter ar reterendum~ 1 ~ X
+t "Yes,' enter'he total expenses paid Or incurred .n connection with [he lobbying activites ? S ~ i
OrganiZa[ions :hat made an elec;:bn under section i011h1 py filing rorm 558 must complete?art `/I-a ~tnzr
i
prganizanons check•ny'~es mus; comp'ete'art `il-9 aND attac'i d =_;atement giving a detailed tlesc•~ption ~7f '
•he obh•r•ng ac:rvnies
2 Junnq'he :ear `as'S? ;gamzahon ?d°r d,ra:"v ;r nCir?c,f;, zn ya yzd ~n l^v ~~f -he bile ang dc's nth a^•r bf ds 'rustees air?c;brs
bYicers creators, key empibvees, br member; of Iheir families pr v ;h anv taxadle organization .vrth vnc~n anv sucn persons i
aNlliatetl as an officer director, trustee, maloriN owner, or principal benefic•arv
a Sale exchange or Izasing of crcoerrv~ 2a X
b gentling df mone`: or other zxtens~bn pf credits I 26 X
c =ornisning dt goobs services, or facililies~
2c X
d Payment of compensation (dr payment or reimbursement of expenses .f more [non 51,0001 2d X
e i renster el dnv part of rts income or a¢sets~ ~e X
'f the ens^:er •b dn; q'.estion is 'yes: odor" a seta-led s[atemz^; ?.d?.^~-; .he ~ransacnons
3 Does :h¢ OrgdNZa[lon 'laze grant5lbf iCbbldfsn105 '¢'Ib'vs^m5, s!]C?^Cea~S 'tG ~ 3 X
4a7b:ou hadeasec:ibn a03i0; annuity plan'or ;our?mpioyees% ;a
b .+t'dCh a statement ;C explal0 BOW the drga0iZa1100 de[ermin?s'ndi nCP:Idud15 Jr ;rgamzu Cns ~eC'."'any' grdn's n~PS 'r;m ' ~
furth¢rdnCe Of IIS chdnid6¢ prdgfams QUahry :0 reC¢IVe pa'y mef is netNCnLnS
Part IV Reason }or Non-Pnvate Foundation Status Sze nsruc•'ons
i he •arganizaton •s net a brvate fcundation because .t is ~ Please Check dnipNE aoplicabie dog .
5 atPUrCh;,dnve"lion Of Chu/Ches. pr 355CCIdtlon Oi TUrphes S?Cf1001-DiCn'-~anl'~
S a;cnboi Secticn R,tbiltl(a:in: also :dmplz[e?art'; page3
7 A hospital Or a Cbbperdtive hbsp'I315er•~ICe drgdn'Zd;~CO JeC'IOn '7C(b if 1 pa;r lu
S a~ede•al, ;rate er local government or go°ernmentaiumt Section'"L'f6 •~'11a'•r-;
9 J A medical research drganizaton operated in con;unc[ioh nth a tiosprtal Szcnpn 1701011 t `dA`~i iiiEnter the hospital's Name, city
and state 1
10 ~ an orgamzanon bperat¢d'or the Cenetit of a college dr uni:ersn; dwneo or bpe•a[ed 0y a governmemai pmt Section -'C10 i11 ~~,:;rv-~
[Also complete [ne SuDPOrt Schedule in ?art IV-a ;
11a X~ An organization that ,normally receives a substantial part bf is support from a ad~•ernmen;al unit dr •rom [ne genzral pu0hc
Section 170(b)(1)(A;(vi) (Also complete the SupDOm Sehetlule ~n Part IV-A )
11b ~ A community'rust Section 170(b l(11(A?Ivi) (Also cpmple•e the5upport Schedule in Part IV-A )
12 ~ An organization that normaly receives (t) more than 33 1/3X Of its support from contributions, membership fees and gross
receipts from activities related to its charitable, etc, functions -sublet[ to certain exceDhdns, ang2) no more than 33 1/3X of
its suDPOrt from gross investment income and unrelatetl business taxable income (less section 511 tax) hom businesses acquired
by the organization after June 30, 1975 See section 5091x)12) (Also complete th~upDOn Schedule in Part IV-A.)
13 ~ An organization that is not controlled by any disqualified persons .other than foundation managers) and supports orpanilatlons described in
(1) Imes 5 through 12 above, or (2)section 501fc)141,.5). br (6), d thev meet the test of secbon 509(x)121 (See secton 5091x1(31 )
Provide the following information about the supported organizations (See page 4 of the instructions )
a Name s) of su portetl or amZahon s) (b)Lme number
( P g ( from above
14 An brpani7atidn or9an¢ed and operated to test for public safety Sechon 5091x)(4) (See Daqe 4 of the inshuctions )
' Schedule A (Form 990) 1999
oa+n
,x-,4oo g
YCL.IG +7CMr~"7S CHg1ST1.1DI ASSCCIn`:ICN v^i!
cheduleAiForm3901 999 HAWAII ISLA.SID 99-0079"62 °a^e3
Pert IV-A I Support Schedule ~~moiete or.:v • you checketl a box on 'one 11 Cr '2 aocve Use cash method o} accounting.
Nots• rou may use 're nor+sneer ~n ;re nsrnrcnons yor convemro ~rcm ,ne accrual 'o •ne .ash method el accounhnd
alendu yeu (ar fiscal year
eurnnmain) ? ' Isl 10°8 I (bl 1991 I (e) 1996 ~ (d) '995 I (el Total
15 Sib Jana ana coneieercrrze.ec '
D.ie`,"`"'~~n~"""r"'« ~ 1,832, 756.E 1,790,928., 2, 151,477 .I 2 129 792.1 7 904 953
16 Memhersn~pfeesrecerved _ 25_,748. 25,090. 23,895. 24 632.E 100 So'S
17 Gross receipts from adm~ssio^s
merchandise scld :r ser••ces
aerformetl or'crnishirq if 'ar;ines
in any acnvmy ;hat is not a ousin¢ss
snre~ated to the crgan¢ahen ; ~ '
charitable.etc purpose 553,084. 540 725., 580,895. 530 489. 2 205 194
16 'Grass income from nter¢s;,
drvidentls, amounts •ecervee tram
payments do securities loans fsec-
hdn 512(all5 q, rents •oyames, and
unrelated'puslness taxable income ' ~ '
!less s¢Ction 511 Wc¢S~ from
bUSineeee5 dCQUn¢d bV tn2 i '
organuztwnatter.une30 1975 ~ 22 , 727. 7 , 445.' 10 , 801. 7 , 247.. 48 220.
t9 Net income from unrelated business I
I ,
activities notinc:uded nune'8 i
?g 'aa •wruea a.~aa •a J,~anicarc^ s
area[ rc «m~ caw a Jr aorttc
J^ 'f JMIi
The value o1 ser•;•ces er'acilines
'urvshed [o ;7e organ:zardn b'; a
governmentalumt •nlhout.na:qe
7d ^ot'nClude 'h2 •alCe Of S¢r•'c¢5
dr'acilities generally •~rn~s.^.ed
+he puhhc ~.vdhdut c~arge
'2 SEE STATEMENT 9
~>;e~"~n-•"'~~^""~~-"'~ 48.911. 58 854. 49.522. 49.412. 200' X09.
'3 *otaldtlines•5-nrrugn22 2,484,225. 2,423,053. 2,816.590. 2,741,772. i0,4o'S.64=.
,4 Lne23minus';ne'- 1,931.142., 1,882,327. 2,235,695. 2,211,283., 8,250,44.
'S Enter!°°ot~ne:G 24,842. 24,231., 28,165. 27,418.
'6 Organitanons described in lines 10 or 11 a Enter 2°° df amount in column r:l, line 2a ? 28s ~ 16 5 , 2 0 9 .
b aCacn a'ist iwnich 5 got ooen to puplic inepectionl snovnng the name pf ono amount contributed py ¢acn p¢rsdn Cotner than a '
governmental umt ar ouhl~c'v suppdrtetl orgamzanon: whose wtal gdts rcr 1995 mrough 1998 exceeded [he amount sho^:n
n hne 25a Enter the sumo' ail •nese zxcess amdurts ? 26b 0 .
I I
c total support for Becton 509tau r' test Enter'ine 2d, column re) ? 26c 8 , 2 6 0.44 7 .
d add :[mounts from column(e)for'mes iB 48,220. 19
2z 206,709. 26b ?,26a ~ 254.929.
e Publw support (line 26c minus line 26tl total) ? ~ 8 0 0 5 518 .
f Publle support percentage (line 26e (numerator) dmded by Iins 28c (denominator)) ? ~ 261 9 6.913 9°'°
7 Organrastlons deathbed on Ime 12 a For amounts included in lines 15, 16, and 17 Cnat •nere received tram a "disqualified person; attach a list+o show the name
of, and total amounts received ~n each year from, each tllsqualdied person' Enter the sum of such amounts for each year N/A
(1998) {1997) (1996) (1995)
h For any amount included in line 17 that was received from a nondisqualdied person, attach a list to show the name of, and amount recervetl Ipr each year,
that was more than thdargarol (1) the amount on line 25 for the year or (2)55,000 (Inclutle ~n the list organiutions descrihe0 in lines 5 through 11, as well as
intlrviduals) After computing the ddference between the amount received and the larger amount decrihed iM) or (2!, enter [he sum of these tldferences (the
excess amounts) for each year N/A
(1998) 11997) (1996) (1995)
c Add Amounts from column (el for lines 15 16
77 20 21 7 l N A
d Add line 27a total and line 27h total ? N/ A
e Pubic support (line 27c, total mrnus line 27d total) ? N _
f Total support for section 509(a)(2) test Enter amount on line 23, column (el ? 71 A
p Public support peresntsps (Ilns 27s (numerator) dandsd by Ilne 27f, (dsnominatar)) ? 7 N A o
h Invsatmsnt Income eresnts Iles 18 columns nunNrrtar dlvidsd b Ilns 27f dsnominatar ? 7 N °:e
r Unusual tirants.FOr an orpanuabon desaibad in hne 10, 11, or t2, that received any unusual Grants durmp 1995 through 1998, attuh a Irst (whch a not open to
pubic inspection) far each year showing the name gf the contriDu[Dr, me date and amount of the Grant, and a brief description of the nature of Ms Grant. Do not include
Ness prank in line 15 (See instructions)
9 9eheduls A (Form 9qg) 1999
YOUNG WCMENS CHRISTiAa~7 ASSCCIATIGN CF
Scredulea~FOrm990`~'999 HAWA.I ISLAND 99-00"9'0'2 '=9?4
Part V Pnvate School Ouesttonnatre
(To be completed ONLY by schools that checked the box on Itne 6 m Part IV) N~ ~
29 Does the organ~ution have a rac•ally nondiscriminatory policy [pward students by statement'n I[s charter, oyla:vs, pther governing Yes NO
Instrument, pr n a resolutipn of ~ts gpverning hody~ P9
30 Does the prganlzation Inc'ude a statement of Its raeally nondiscr~minalprv policy tpward students •n ail Its brochures catalogues
and ether vritten cpmmunications •nih ~~e public deaiinp :nth stutlen[ admissions. prpgrams and scsolarshlps' 30
31 Nas the organiza'•pn publ•rz:d •t=_ •ac;ally nerdisc:IT•na[or•+ ppkcy [nrpugh ne:vspaper pr broadcast media during •ne pened of
SohClanpn rer stucen[s or during ~re registration pzncd 1 has ce spllcdaaon program, n a vat rhat Takes ;he ;oiir• • +re~•+n
to ail parts o1 the general community It ser:es~ 31
If "+zs.' please Jescrlde, ~f `J O.' ~'easz ?xpaln 'f •;oil rend ^lor? SpdC? .3ttaCh a 5eparalC 5[at?mBnt 1 I
32 Does ;ne orgarization maintain the'ollo~ving
a Records indicating the racial compos~bon of the stpdent Dody,'aculC+, and administrative stall 32a
b Records documenting that scholarships antl other financial assistance are awardetl on a rac,alN
nontliscr~minator•+ basisn 32b
c Cdp~es of all catalogues brochures announcemerts and:~tne• ;riven communications o ;he publ¢ dealing •+Itn ,;;;cer•
admissipns.prpgrams and,cnoiarsr~ps~ 3Pc
d Copies df all •nareriai szd o: 'he orgar~rauon or -.r is cz-a"c spilt t co~~r;c,.rors" 32d
11 +pp do S:9efed ~:0 b dnY :f'n? ddp"? lease ?xd~d10 0.: '22d m0'? SpdC'_ anaC9 3 o2]daie i[a[?Tant
33 Opes "e prgamcardn disc mI^atz ~ • •ace'n arv •;a • zscec' :
a Students rights pr priv~leczs~ 33a
b 4omissions dcllc zs~ 33b
c Emp~oyment p•'acplh+ or admin~s:rati• z stall' 33c
d SChdldfShipS ~~f ~[hef 'IndnC'al a55~5;dnce~ 330
e Educational peiic es' 33e
f Use of Iacllities~ 33t
p athletic prpgrams~ 33d
h Other extracurricu ar acti•rlties~ 33h
It ~;ou ans:+ered ^+es' ;o any el the adpe~e please zxpiain ..I +ou reed mare space anac~ a secardie staten•znt .
I
34 a Does the prganizapon receive any financial aitl or assistance tram a governmental agency 34a
b Has the organizahon s right to such aid ever been revoked or suspendetl~ i 34b
If you answered Yes'td either 34a or b, Dlease exDlam using an attached statement ~r I
35 Does the organlnhon cernty that it has complied with the aDPlicable regwrements of sections : 07 through a Db of Rev P•oc 'S-50.
1975-2 C B 587 covering racial nondiscriminahon~ It'NO: attach an explanation 35 I
Schedule A (Form 990) 1999
ap,a,
u-u4a 10
YOUNG WOMENS CHRISTIAN ASSOCIATION OF
ScheduleA;FOrm990i:999 HAWAIT_ ISLAND 99-00~9'5i °'ce5
i Part Vf-A ~ Lobbytng Expenditures by Electing Public Chanties
rTo be cdmDletetl ONlY by an eiigloie drganlzalidn •hal';led =orm 5.88`. N ~
Check here ? a It the organizabon belongs to an affiliated group
Check 'lere ~ b I If :dU CheckEtl'a' ahpVe and ~ilmitetl CdntrOr OrbVi31on3 dOolV
~ (bl
LtmitsonLobbyingExpenditures (al iabecomp~eted;;r>L'
.-ne ~erm ~xoendrtures means amounts oaid x incurred; Affll•a•ed ymup iatals ?lecnng ~x~amzand~s
' ''1 / A
36 "dtai ~obhying ?xoenmtures 'a nfluence Dubllc ao;nror ~yrassrdots :ado •ing: 36
37 TdWI abbying expentlltures'o inllue~ce a'egrs~a' ~+e Cobv iduect Ioeb~:Inq; 37
39 Total lobbying expenditures iadd Ilres 38 ono 37V 3e
39 Other exempt purpbse expenditures ~ 39
40 Total exempt purpose expenditures ~atltl Imes 38 and 39) 40
41 Lppbvingnontaxab:eambur.t =nter-neamount'rpm[he:oild•.ving'abI?- I
If the amount on line 40 Is - The lobbying nontaxable amount .s -
vor °vw 3300 ]00 CCY ai -~a arourt on re +0
Ovw alJC JCO an not ova 3' JOC .0] itCO °CO oma '3°s al •ns e.ceaa ova i3C0 CCO I
]vr i, ]0] CCO a,: -ct ova 3, _°CJ ]c0 3"3 ]C] aim O.e.a,.na aacsss ova 3' :07 ]C] ~ 4t
,.a 3 !JC JCJ -c' : r . ' ]CO 33]i ]CJ a'us'_'S or +s •aous ova i' e]J :CJ '
42 u'ra35r00tS np ntaxab'e 3"107'1h en'er 2S', Of ~ine 11) 42
43 S~c•: ac' Ilne ~2 irom I n? .8 ~f ine ~2 5 ncr= "tan 'one 3c 43
44 $l;C:'aC'IIne J1'•cm ;ne 38 S';er fine=''s 'ICr^~^an'ine 34
Caution ~!',"ere s ar a,^o r or =~;^er ire -3 ;r ~~ro 14 ,c•. ~cs; 'de =~r•^ 1'~9
4-Year Averaging Period Under Section 501(h)
Some ~ryamtaup-s'hat made z s?c'ICn 5u:ih:?lecbbn de ,ct ha•:e'p cp~o~e'? all of •e ve Li,rn,
belc'a See the in3[rubbbnS 'Or Ines a5 thrbugh
Lobbying Expenditures During 4-Year Averaging Period
N%A
Calendar year jar (a) (bl (dl (d1 (el
hacal year begmmnq inl ~ 1599 558 '99- t998 Total
45 _abbying non[axzCL
amount 0 .
46 Lobbying ceiling amount
n5D°'°of9nea5~e~~! ~ ~ 0.
47 Total lobbying
expenditures 0.
48 Grassroots nontaxable ~ j
amount ~ I ~ 0.
49 Grassroots ceiling amount i j
1150°%of line i8(etl 0 .
50 Grassroots lohoylnq
ex enditures ~ i 0 .
Part VI-B Lobbytng Activity by Noneleeting Public Chanties
(For reportmq onry by organizatrons that tlitl not complete Part VI-A) N /A
Durlnq the year, ditl the organization attempt td influence national, state dr local legislation, including any attempt to
influence public opinion on a legislative matter dr referendum, through the use or Yes No Amount
a Volunteers
p Paid staff dr management (Include compensation in expenses reportetl on lines c through h)
e Media advertisements i I
d Mailings to members, legislators, or the public i i
e Publications, or publishetl or hrpadcast statements
1 Grants to other organiations for lobbying purposes
g Direct contact with legislators, their cuffs, pdvernment officals, dr a legislatve bddy
h Rallies, tlemdnstnhons, seminars, conventions, speeches, lectures, ar any other means
I Total bbbyinp expenditures (add lines c through h) 0 .
If Yes'to any o1 the above, also attach a smtement gninq a dataikd tlescrgtion of the lo6byinq activmes.
o:s,°1 Schedule A (Farm 990) 1999
,:-,..ee 11
YCUNG WGMENS CHRISTIAN ASSCCIATIv^N GF
Scnedwe ~:FOrm 997~~[599 HAWAII ISLAND 99-00%9162 '3,'-5
Part VII Infortnatlon Regarding Transfers To and Transactions and Relattonshtps With Nonehantable
Exempt Organizations
51 mid the repornnq organiunon directly ~r indirectly engage •n am! df'he (allowing ~.wth any other organization described in sec:•on
SGt(c1 of the Code rother than secuon 50'(c;t3) orgamzanonst dr .n section 527, relating ;o political drgamzanonsv
a transfers tram the reporting organrzahon'o a ndnchantame ezemd[ :rgamzatwn dY ~ Yes' No
Casn 'StaGll X
pi) ;they ass?ts alu) X
b vt"er -ra^sac"ors
(i) 3alesclass¢:s'oa,^oncna•taoe?x¢mp[organizarion bill X
(n) ~ufC1as¢S of a5eete tram a nonChdrltd6le ?xemp[ drganlZa'~d'1 bl ll) X
pn) Rental df'aciiines dr ¢duipment ' bl.mi' X
(rv) Reimbursement arrangements 61w1 X
(v) Loans or oan guarantees b(vl ~ X
(vi) Performance df services dr membership Or fundraising 501:['ta[i0n5 61vi)
c Sharing of fac•Inles, ?gwpment, mailing lists other assets, or paid emDlovees c ~ X
d it the ans'der 'o arv of the shove 5 "yes' complete the fdlldvnng schedule Cdlumn'bl shoultl always mdicat¢ rhe'an 'parker rave
gootls other asses or services grzen by the reporting organization It the organization received less than lair ,Harker ~ralue •n any
transachdn dr sharing arrangement. show ~n column Idl the value of the goods, other assets or services received N/A
la) I Ib) Id) Id1
Line ao amo;,nr ~nvor~ed ; Name dl noncnaritable :temp[ organization L`eserpucn df transfers.'ransacno: s and snaring arrangements
i
52 d Is the OrganlZ¢IiOn dlr¢Clly dr indlr¢c;ly dlflllaled with, dr reldl¢C Id, on¢ dr mote tax-exemdl drgdnlZa[Idns described 'n e¢CIICn 50'1[; ~l the
Code lather Than secuon 501(c)(31) or in section 527 ? ._i Yes No
b If "les, complete the lollowing schedule N/A
a 6 1 c
Name of organizanan I Type of orpanuatlon Descripnon(ot relationship
I I
i
I
I I
1_ I
m s r~ 9ehsduls A (Form 9Y0) 1999
ra•t4a0 1 L
Deprecratron and Amortrzatton Deta[I FORM 9 9 0 PAGE 2
990
' ~escrionon of prepzr;i
asset
Number I I DO
ced I IRC sec I or raie Ntle Costar ~ Basls Accumulated i Current rear
I in sernce ~ tltner basis retlucnon , deDrec:alwniamorflzabtln deduction
BUILDINGS
1BUILDING
VARIES~SL 35.0019 7~~.396. 395,8"4. 20 4~7.
3!POOL
_ ~ yA~RIESSL 35.00119 236.778. 95.561. 8 120.
990 PAGE 2 TOTAL BUILDINGS
i I I 954,174.' 0. 491.435. 28,617.
MACHINERY & EQUIPMENT
I ! I I
41EOUI PMENT
iVA1iIES~SL 5.00 119 209,616.' 179,237, 8 678.
61ADMINISTRATIVE VAN
i '04~30~98iSL 15.00 19 j 21.944. 5,120. 4.389.
990 PAGE 2 TOTAL MACHINERY & EQUIPMENT
231.560. 0. 184,35". 13.06%.
LAND
2LAND
78~SL .000 19 22.900. 0.
990 PAGE 2 TOTAL LAND
22,900. 0. 0. O.
OTHER
7FENCE
' 00~00.00'SL '20.00119 4.670.' 1i'.
990 PAGE 2 TOTAL OTHER
' 4.670. 0. 0. 117.
GRAND TOTAL 990 PAGE 2 DEPRECIATION
1.213.304. 0. 675.792. 41.801.
j
I I ~ I i I
I I
I ~ i i j
I ~ i I '
i
I ~ ~ i
1
I I
• Currant yea aetnon ti
3 (D) Asset tluposed
YOUNG WOMENS CHRISTIAN ASSOCIATION OF HA 99-00%9762
FOOTNOTES STATEMENT 1
FORM 990 PAGE 2 PART III A - D:
SEXUAL ASSAULT SUPPORT SERVICES - PROVIDES A
COMPREHENSIVE RANGE OF SERVICES DESIGNATED TO SUPPORT,
ASSIST AND EDUCATE SURVIVORS OF SEXUAL ASSAULT AND
THE COMMUNITIES THEY LIVE IN. IT PROVIDES PREVENTION AS
*AELL AS TREATMENT SERVICES. PROVIDED SERVICES TO APPROX.
218 INDIVIDUALS ON THE ISLAND DURING FISCAL YEAR 2000.
(B) HEALTHY START (FAMILY SUPPORT SERVICES) PROGRAM PROVIDES
EARLY IDENTIFICATION OF FAMILIES AT-RISK FOR CHILD NEGLECT
AND A RANGE OF INTERVENTIONS TO SUCCESSFULLY REDUCE THAT
RISR. MOTHER-INFANT SUPPORT TEAMS PROVICE TREATMENT FOR NEW
BORNS. PROVIDED SERVICES TO APPROXIMATELY 235 FA.~SILIES ON
THE ISLAND OF HAWAII DURING FISCAL YEAR 2000.
(C) EKAHI PROGRAM-PROVIDES SERVICES TO HIGY. RISK YOUTH AND
THEIR COMMUNITIES TO HELP REDUCE SUBSTANCE ABUSE AND RELATED
ARRESTS AMONG HAWAI.'S YOUTH AND TO HELP DEVELOP THEIR
COMMUNITIES TO BE MORE RESPONSIVE TO YOU'"H. PROV=DED SERVICS
TO APPROXIMATELY 350 YOUTH DURING FISCAL YEAR 2000.
(D) TEEN COURT PROGRAM-TEEN COURT HOLDS HEARINGS FOR YOU"_'H
CFFENDERS TO EVALUATE THE CIRCUMSTANCES OF THE OFFENSE e':DID
DEVELOPS PLANS FOR RESTITUTION AND APOLOGY TO VICTIMS A,~ID
COMMUNITY SERVICE WORK AND EDUCATIONAL PROGRAMS. THE PROGRAM
IS BASED ON THE PHILOSOPHY THAT YOUNG LAW VIOLATORS ARE LESS
LIKELY TO BECOME REPEAT OFFENDERS WHEN A JURY OF THEIR PEERS
DETERMINES THE SENTENC°. PROVIDED SERVICES TO APPROXIMATELY
273 YOUTH DURING FISCAL YEAR 2000.
14 STATEMENT(S) 1
YOUNG WOMENS CHRISTiA.~I ASSOCIATION OF HA 99-OC7976i
FORM 990 CASH CONTRIBUTIONS OF $5000 OR MORE STATEMENT 2
INCLUDED ON PART I, LINE 1D
NOT OPEN TO PUBLIC INSPECTION
CCNTRIBUTCR'S NA.`3E CONTRIBUTOR'S ADDRESS AMOUNT
HAWAII ISLAND UNITED WAY P.O. BOX 745, HILO, HI 96720 65,000.
STATE OF HAWAII, DEPT. OF 741-A SUNSET AVE., HCNOLUL'J, H?
HEALTH, FAMILY HEALTH SERVICES 96816
DIV 1,019,764.
RAPIOLANI HEALTH RESEARCH 55 MERCHANT ST. 27TH FLOOR,
HONOLULU, HI 96813 23,991.
STATE OF HAWAII, DEPT. OF HUMAN P.O. BCX 339, HONCLiJLti, Hi 953C9
SERVICES, MOTHER INFANT SUPP 5,163.
STATc OF HATAAII, THE JUDICIAR':, 349 K=RiJANAOA ST., HILC. HI
rFAMILY PROBATION SERVICES 95720 .9:,441.
STATE OF HAWAII -DE?T Cr H5A_TH o' C 1 KAMOK: LA BL'TD ~ 3 0' 0 , ICS.?C_EI
HI 96707 75,000.
CCUNTY OF HAWAII 25 AUPUNI STREET, HILO, Hi 96720 9,550.
CCUNTY OF HAWAII 25 AUPUNI STREET, HILO, HI 96720 41,023.
STATE OF HAWAII, DEP"_'. OF THE 425 QUEEa~i STREET, HONOLULU, HI
ATTORNEY GENERAL 96813 22,795.
UNITED STATES DEPARTMENT OF 1106 KOKO HEAD AVENUE, HONOLULU,
AGRICULTURE HI 96816 36,795.
15 STATEMENT(S) 2
YCUNG P7OMENS CHRISTIAN ASSOCIATION CF HA 99-007970'2
FORM 990 OTHER EXPENSES STATEMENT 3
(A) (B) (C) (D)
PROGRAM MANAGEMENT
DESCRIPTION TOTAL SERVICES AND GENERAL FLZ~7DRAISING
MISCELLANEOUS 22,218. 15,247. 5,97'_.
CONSULTANTS &
CONTRACTUAL SERVICE
FEES 108,667. 63,674. 44,993.
NATIONAL AFFILIATION
DUES 19,622. 19,622.
FISCAL AGENTS 45,021. 45,021. 0.
TOTAL TO FM 990, LN 43 195,528. 143,564. 51,964.
FORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EX3MPT PURPOSE STATEMENT 4
PART I:_
~XP LP.i`1AT I ON
TO PROMOTE TY.E H3ALTH & WELFARE OF WOMEN, CHIL~R3N & THE=R FA.~SILIES ON T3E
ISLAND OF HAWAiI.
FORM 990 OTHER PROGRAM SERVICES STATEMENT 5
GRANTS AND
DESCRIPTION ALLOCATIONS EXPENSES
COSTS RELATED TO AQUATICS PROGRAM, PRE-SCHOOL
AND DAY CARE 589,574.
PROGRAMS, CHILD AND FAMILY PROGRAM SERVICES,
AND FITNESS AND
ARTS PROGRAMS. .
TOTAL TO FORM 990, PART III, LINE E 589,574.
16 STATEMENT(S) 3, 4, 5
YOUNG WCMENS CHRISTIAN ASSOCIATION OF HA 99-0079'52
FORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 6
COST OR ACCUMULATED
DESCRIPTION OTHER BASIS DEPRECIATION HOOK VALUE
BUILDING 717,396. 416,371. 301,025.
LAND 22,900. 0. 22,900.
POOL 236,778. 103,681. 133,097.
EQUIPMENT 209,616. 197,915. 21,701.
ADMINISTRATIVE VAN 21,944. 9,509. 12,435.
FENCE 4,670. 117. 4,553.
TOTAL TO FORM 990, PART IV, LN 57 1,213,304. 717,593. 495,71'_.
FORM 990 OTHER ASSETS STATEMENT 7
DESCRIPTION AMGL'NT
UNCONDITIONAL PROMISE TO GIVE 32,500.
RcSTRICTED CASH FCR REPAIRS AND MA~NTENA.~IC~ 26,983.
TOTAL TO FCRM 990, PART IV, LINE 58, Cv^LU:IIQ B 59,483.
17 STATEMENT(S) 6, 7
YOUNG WOMENS CHRISTIAN ASSOCIATION OF HA 99-0079752
'ORM 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 8
TRUSTEES AND REY EMPLOYEES
EMPLOYEE
TITLE AND COMPEN- BEN PLAN EXPENSE
:~.DiE AND ADDRESS A'JRG HRS/WK SATION CONTRIB ACCOUNT
:VELYNE SCHCTTE PRESIDENT/DIRECTOR
_71 HALAI STREET, HILO, HI 96720 2.0 0. 0. 0.
=P1~ISY LINDO-MOULDS VICE PRES/DIRECTOR
:CR 1 HOX 5719, KEAAU, HI 96749 0.75 0. 0. 0.
..C. ARNOTT VICE PRES/DIRECTOR
?5-216 PUKANA LA STREET, HILO, HI 0.75
1720 0. 0. 0.
=ARIA SANCHEZ SECR.?T.~RY/DIR3CTOR
_-7 MANULELE STREET, HILO, HI 0.75
300"20 J. 0. C.
."7ETTE MORA.~I TREASURERiD2R?CTOR
-65 HUALANI STREET, HILO, Hi 96720 0.75 0. 0. 0.
.AURA CAPRONI DIRECTOR
? 0 BOX 1149, VOLCANO, Hi 96785 0.75 0. 0. 0.
~OIS NAKAMURA DIRECTOR
'1 BANYAN DRIVE, HILO, HI 96720 0.75 0. 0. 0.
3ERENA FUJIKAWA DIRECTOR
? O BOX 5381, HILO, HI 96720 0.75 0. 0. 0.
JROTHY DOUDNA DIRECTOR
_81 S. WILDER ROAD, HILO, HI 96720 0.75 0. 0. 0.
SUSAN LABRENZ EXEC DIRECTOR
SOX 1814, HILO, HI 96720 40. 43,427. 0. 0.
18 STATEMENT(S) 8
YOUNG WOMENS CHRISTIAN ASSOCIATION CF HA 99-0079752
LINDSAY MARCER DIRECTOR
660 N. A'OHORU PLACE, HILO, HI 0.75
96720 0. 0. 0.
DAWN FUKUKI DIRECTOR
121 PE'E PE'E WAY, HILO, HI 96720 0.75 0. 0. 0.
JESSICA YAMAMOTO DIRECTOR
1396 RALOLE PLACE, HILO, HT 96720 0.75 0. 0. 0.
TOTALS INCLUDED ON FORM 990, PART V 43,427. 0. 0.
SCHEDULE A OTHER INCOME STATEMENT 9
1998 1997 1996 '_995
DESCRI?TICN P.MGUNT AMOUNT AMOUNT Ai~tOUNT
MISCELLANEOUS 48,9.1. 53,863. 49,522. 49,4:2.
SWIMMING PGOL RENT
TOTAL TO SCHEDULE A, LINE 22 48,911. 58,964. 49,522. 49,412.
19 STATED~NT(S) 8, 9
CyB ~o •3+3 S
=arm 4562 Depreciation and Amortization 1999
bebr'neM ]r ir. rreeaury (Including Infortnatlon on Listed Property) 9 9 0
many Qwenus;ava ~0Y1'
I ? See separate instructlona. ? Attaeh thra form to your return .anac mam
Secuence Nc 67
Namgai ano'«n an rai~+n i 3umnesa a activity •b'.^irn •n~a •am •waes 'aenr'N~^p -u~-ow
YOUNG WOMENS CHRISTIAN ASSOCIATION OF ,
HAWAII ISLAND .FORM 990 PAGE 2 99-0079762
Part I Election To Expense Certain Tangible Property (Section 179) (Notsl} you have env 1lsted prboerN',:omolete Part V before you complete r'art I
1 Maximum dollar Ilmltatlon If an enterprise zone business see ~nstruc:sons i 1 I 19.0 0 0 .
2 7c•al cos[ of sec••en 179 property placed n service See rstruc:fors 2
3 Thresrold cost of sec•lon 179 crocerty before reduction In limitation 3 3200 000
4 Reduction In limitation Subtract 'Inc 3 from line 2 If zero or'ess enter 0 i 4
5 Dollar ilmitation fOr'ax year Subtract'Ine 4 from ;Inc 1 'f Zero dr 'eSS enter 0 If mameC filing
se aratel see nstruc;lons 5
6 "al Csecnbobn al ]iobari 'E~COat ~buvneN Ufe ]rrvl -c__°e['eb Scat
I I
7 Listed property _nter amount'rcm Ilne 27 7 I
8 Total eiectec cost of ;ecticn 174 orcperty Add amounts n ccl,lmn m; Ines 5 and " 8
9 Tentaaae ;eduction Enter'he smaller df 'ine 5 or pine 3 9
10 Carryover of olsallc~.ved deduc•lon 'rcm ' 596 ~ 10
11 `r3uslne5a Incdme'ImrtatlOn Erte~ the smaller of buelne55 ^Cbme 'not ess ;nan _eroi dr Ilre 5 11
12 Sec;lon 1 %9 expense deducten add Ines 3 and '0 put po ,.not enter Tore •han Ime 11 12
13 Carryover of clsallowed deCUC••on •0 206C Acd Ines 4 anc '0 less Ilne :2 ? 13 '
Note d nb[ use 'art'1 dr °art !II de~b•N 'or rsred propemj %aUtompOliBS, CBrtaln o[f+er vehlC'es cerlular telep ^cres Ceram cpmouters dr crepe^i
used nor enrertamment, ~ecreahon ~ramusemenn instead. ~~se mart '//or 'ls[ed pn:perty
Pact II MACRS Deprsciatlon For Assets Placed in Ssrvrce ONLY During Your 1989 Tax Year (Do Not Include Listed Property j
3eetion A -General Asast Account Electron
14 If you are mak-ng the eleCLbn under section 166{0(4) :d grOUp any assets placed 'n SernCe d~nng t^e •ax ,ear Ttd one cr Tcre general a55.:~
accounts Check [his box See •n5t•UCt'ona ? _
Section B -General Deprselation System (GDS) ;Sae Instruct;crs
'b; Na=•~ anc a~ asaa'br Eeprecianar I '
"a: afa "La-Ibn ]I ]raCYl'V /eY a atlO buLngYinvlflmM' use •]i ~eCavaa e. ~•rvlP pn ^ VORCC web'
+nrace r'y see'^awr'onr
15 a 3 year property I
b 5 year broperty
c 7 year property I I
d 10 year property I I
e t5 earprooe i i
f 20 year property
25 ear roe 25 rs ~ S/L
/ 27 5 n MM S/L
h Residential rental property / 27 5 rs MM S/L
r Nonresidential real property / ' 39 rs MM S/L
/ MM S/L
Section C -Alternative Deprecratron System (ADS) (Sae Instructions )
16 a Class Irfe S!L
b 12 ear 12 rs ~ S/L
c 40 ear / 40 rs MM S/L
Pelt III Other D sclatron Do Not Include Lrstsd Pro srty )(See Instructions )
17 GDS and ADS deductions for assets placed in service in tax years txginrnng before 1999 17 `
16 Property sublet[ to aectlon 168(fl(1) election 18
19 ACRS and other dapracianon 19 1 8 0
part I Summary (Sea instructions )
20 Vsted property Enter amount from line 26 20
21 Total. Add deductions on line 12, lines 15 and 16 In column (8), and lines 17 through 20 Enter here
and on the appropnate hoes of your rotum Partnarahipa and S corporetlons -see instructions 21 41 8 01 .
22 For assets shown above antl placed in service dunng the current year, enter the
ortron of the beep attnbutabN to section 263A costs 22
LHA Far Paperwork Reductlon Act Notlee, sea the aaparah InaLVCtlona. Fonn 4382 (1999)
~i.-'ao 2 0
=drm :1662'1999) image 2
Part V Listed Property - Automobiles, Certain Other Vehicles, Cellular Telephones, Certain Computers, and Property Used for
EntiMainmsnt, Nscnetion, or Amusement
Note. For any vehicle'a which you are using the standard mileage •ate or detlucting ;ease exoense como'eta only 23a ?3b columns 'a)
through (c) of SecUOn A all of Section 8, and Sectwn C if applicable
Section A - Depreciation and Other In}armatlon (CautionSee instructions for limits for passenger autCmobiles )
23a Do you have evidence to support the businessiinvestment use claimetl~ "Yes No 123b If 'Yes ' is [he evidence wnrtan~l Yes I No
(a) ~ {hl Date ~ (O) {dl (el ~ lt) (g) (h) (il
T'+edf prd erC+ placetl.n 9uslnessi ~ ~aana `or o.orecaion~ ~ Elected
p p nvestment Jost or rov. ~..r .~e.re ~ Recovery ~ Idethad/ I Jepreclahon '
rust vehicles firs[ service ~ other oasis period I Jdnventidn deduction ~ sec•ion P9
use dercentage~
-dst
2q Property used 'Wore 'han ~0%.n a 7uaufied business use
i i
i i
% I
% I i
25 aroperty used SfN6 or less ~n a qualified business use
! SiL
% ~ SiL
% I ' S/L
26 4tltl amounts in column (h1 Enter the total here and on Ilne 20, page t i 28
27 Odd amounts in column (il Enter the total here and on line 7 pace 1 i 27
Section B • In}ormation on Use o} Vehicles
Complete this section for vehicles used by a sole propnetor partner or other 'more than 5%owrer ' or related person
~f :eu proviced .ehices •c /Bur 3mployees first answer the questors •r Sec^or C'o sae ` ;ou r•eet an axcspt,cn ro =cmolatrg •'-~s sac',cn
those aehidles
lal Ibl (el (dl let (t)
28 Td tai Business. investment miles driven durinp'he `/eh•['e Vehicle `rehic'e `ienicle ~ '`/ensue ieh~c~e
year •DO ROT nclude ~dmmunng milesi
29 'otal commuting miles tlriven during •he ;ear ~
30 Total other personal ~rorcdmmuting) miles ,
driven I '
31 Total miles driven during the year
Add lines 29 through 30 i ~
Yes No Yes No Yea No Yes No Yes No Yes No
32 Was •he venicla available for personal .:se i I ~ ,
i
dunng ott duty hours I ~ ~ i
33 'Was the vehic'e used onmanly by a mere I ~ ~
than 53'0 owner or related persdnv ' i I
34 Is another vehic'9 available for personal ~ i I ,
uses I I I I I ~ ~
Section C - Ousstions for Employers Who Provide Vehielae }or Use by Their Employees
Answer •hase questions to determine it you meet an BxCeption to completing Section B for vehicles used by employees who are nobre •han 536
owners or related persons
Ye~
35 Do you maintain a wnttan policy statement that prohibits all personal use of vehicles including commuting, by your
employees
36 Do bu maintain a written Olic statement that rohibits ersonal use of vehicles, exce t commutin b ~
Y P Y P P P 9. Y Ybur
employees'! See instructions for vehicles used by corporate of(cers, directors, or t%or more owners
37 Do you treat all use of vehicles by empbyees as personal uaev
38 Do you provide more than five vehicles to your employees, obtain information from your employees about I I
the use of the vehicles, and retain the information receivedv ILLL
~ Do you meet the requiremenU concerning gtulified automobile demonstration usav
Note. IF your answer to 35, 36. 37, 38 or 39 is 'Yes; you neetl not complete Section B for the covered vehicles ~
. part VI Amortlsatlon
(e) (b) (e) (d) (a) (fl
D.rmonon olcwta dxa ieOrOxltlOil anmixroi. do0n ArI0lratlOn anoroxauon
Opim amoum wench plno0 ar pecua0r for `Win ynr
40 Amortisation of costs that be ins Burin our 7999 fix ear'
41 Amortization Of costs that began before 1999 41
42 Total. Enter here and on 'Other Deductions' or 'Other Expenses' fins of your return 42
form 4582 (1999)
~iFW 21
U. S. TREASURY DEPARTMENT
INTERNAL REVENUE SERVICE
otsrtecr oraeatx ~N-EO-65-50
~ o. eox,a{co
NONOLIILU. NArAII sssos de~Lti eleN7o
AUG 1 0 1965 Fain L-178
Cade 414
AIH MAII.
- /uNros[
Religious and Hducational
Hawaii Is laced Young IJadea's ADDR[f{ INWIN I[f { /IL[ NlTY11Nf •ITN
Christian eBaOCfltiOII DIeTNICT OINaCTON OF INT[NNAL 11[VlNIJ!
145 IIlulani Street
Hilo, Hawaii 96720 Honolulu
/oNr tao-A Ne- AccouNTtws ?eNCOo
Ztesdamea: oucNeo CNDINO
December 31
~ V[~ N
On the basss of your stated purposes and the understmtdinq that your opemUons will continue as
evrdenczd to date ar will wnform to those proposed in your ruling applrcahon, we have concluded
that you are exempt from Federal mcvme tax as an orgaruzauon described rn section 501(c)(3) of
the Internal Revenue Code. Any changes rn opemhon from thaae described, or in your character
or purposes, must be reported uamedrately to your Drstrrct Daectot for consideration of then effect
_ upon your exempt status. You must also report any change in your name of address.
You are not requued to file Federal income tax retians so long as you retarn an exempt status, un-
less you are subled to the tax on unrelated business income unposed by section 511 of the Cade,
rn wluch event you are requrred to file Form 990-T. Our detetminatron as to your lrabrlrty for
ftlucq the annual infacmatron retain, Farm 990-A, ss set Eorth above. That retain, If requued, must
be filed on of before the 15th day of the fifth month after the close of your annual acmuntrnq penad
indicated above.
Cantnbuuans made to you are deductible by donors as provided in section 170 of the Cade Be-
quests, legacies, devises, transfers or gifts to or for your use ate deductible EorFederal estate
and grtttax purposes under the provisions of section 2055, 2106 and 2522 of the Code.
You are not liable for the traces unposed under the Federal Insurance Contributions Act (social
security taxes) unless you file a waiver aE exemption certificate as provided to such act. You are
not liable far the tax rmpased under the Federal Unemployment Tax Act. Inquures about the waiver
of exemption Lartihrnte for socaal smarty taxes should be addressed to this office, as should any
questions concerNnq exctae, employment or other Federal taxes.
Thss rs a determmahon letter.
Very truly yours,
d- -~-4~.•~
Ever. S. Lloyd
District Director
/oNr L-17t Mast
ACORD„ CERTIFICATE OF LIABILITY INSURANCE °~~"~°D^m
12/06/2000
Pte- (808)540-3333 (808)540-3334
American Insurance Agency, Inc. ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOER NOT AMEND, EXTEND OR
900 Fort St. Mall , Suite 500 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW
Honolulu, HI 96813-3705 INSURERS AFFORDING COVERAGE
INJURED Y W C A o HBWdII s an INSUREaA Western World Insurance Co. (IC Intl)
145 Ululani St INSURERS
Hilo, HI 96720 SLSURERC
INSURER D
INSURER E
1 INSU U B LOW HA E 1 T N [r RED NAMEO FOR TH ICY PERIOD IHDI D NO S ANDING
ANY gEWIREMENT, TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFlCATE MAYBE ISSUED OR
AMY PERTNN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES AGGREGATE lIMRS SHOWN MAY HAVE BEEN REDUCED BY PND CLAIMS
LTII TYF[OFNSIeIANC[ IOLICYNave[ M DAi! MWD uMln
D[IIlMLLU1SILT' PP708262 12/07/2000 12/07/2001 EACH OCCURRENCE { 1 000 00
J( COMMERCUL GENERAL LIABILT' FIRE DAMAGE Wn on. I>,.I s 200
ClAIM9 MADE a OCCUR MED EXP UIIIY o,r prgll { 1
A PERSONAL 6 ADV INJURr 3 1000 O
GENERAL AGGREGATE i 2 DUD
OENi AGGREGATE LIMIT APPLIES PER PRODI1C79 - COMPgP AGO f ILIC1 M
Foucr J~ La
NITOMOML! LIASILTIY COMSNm SINGLE LIMB
ANY AUTO "TI[[ MISINYID[ ODII[[D1 Y ~ e11 (E+ACtltlwM) {
ALL DYMED AUTOS NMYwM wfll0h 4 n01 IElIISSd W
01 F1S`NaS SRd 4 ~ b ISI eoDlLr ruuar {
9CHEWLED AUTOS ~~[Of[YRIMI[aDIL 1115! NI (Pr PA,wp
HIRED AUT09 bU110 UISDWSIR OYISIS YIIAST SOpLr INJURY
NOIFONTIED AUros ~ a14S d ~~Lq',IRI' ~ d IP~.oue~q s
PROPERTY OHAAGE {
(PS ~ald~ll)
GARAD[ LJASIIlTY AUTO ONLr • EA ACGDENT 3
ANr AUTO OTHER THAN EA ACC [
AUTO ONLr AGO S
[ICW LUWUTY EACN OCCURRENCE f
OCCUR ~CUW9 MADE AGGREGATE {
{
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RETFNTN)N { S
WO[Itol{GOYFaM71OM AMD TORYL a
arLDrar Luuam E L EACH ACCIOFAR t
E L DISEASE - FA BIPLO t
E L DL7FJIBE • POLICY LIMn {
• certificate holder is nal[ad as additional insured in accordance with the General Liability policy
rovisions. Sazual Assault Support Services; Fa1[ily Support Services; Ekahi Program
AoonbNAL Da1[1eo- [u{e1a Lena:
[IeJ1e.D ANY OF TI! A[OV! 0lSCR[N[I FOLIC[SI ~•"1° [[FOR! TII!
[Ja1RATIDN DAn naeleoF, T11[ [meND C01/ANY wlu aouvoR 70 aAIL
The Hawaii County Finance Dapt., County of Ha ~-OA~~MMO~[mnwaaTweATeNaoaNAE~roTrll~r'
Their Officers, Agents 0 EBployaas eur FAILIIR[ro MA[.
25 Aupuni St. oFANY N[o uFaN Tla DnrNn,mAa[rooa ATlllal
Hilo, HI 96720 {Cf;C(~,
CiMIMd l~gYt
ACORD„ CERTIFICATE OF LIABILITY INSURANCE DATl,MINDWYYI '
lz/D6/zooo
(404) 540-3333 (404) 540-3334 ONLY AND CONFERS NO RIOHTS UPON THE CERTIFICATE
Anrrican insurance Agency, Inc . HOLDER TH18 CERTIFICATE OOEA NOT AMEND, EXTEND OR
900 Fort St . Ral l , Suite 500 ALTER THE COVERAGE AFFORDED 0Y THE POLICIES BELOW
Honolulu, HI 96413-3705
INSURERS AFFORDING COVERAGE
IN9uRE0 Y W C A 0 Hawa Is an INSURERA TIG Insurance CoBpany
145 Ul ul ani St INSURER 9
Hilo, HI 96720 IN9URERC
IN9URFR D
INSURER E
IN U V HAV I U UR NAM AB E F R HE OLI V P I ICA ED N I TANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONRtACT OR OTHER DOCUMENT wITN RESPECT TO VMICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, E%CLUSIONS AND CONDRIONS OF SUCH
POUCnS AGGREGATE LIMITS ShIDWN MAV NAVE BEEN REDUCED BV PAID CWMS
L 7Yla OF 9pI1RIANC! rOI.ICY Mardi DAtt DAT[ MIYDD/YY) LIY79
OwawAL LYIaILRV EACH OCCURRENCE f
CaMMEACVLL GENERAL WBARY FIRE DANAOE (My one M) i
cuIM9 MADE ? accuR MED ExP (Any ani Wal) s
PERSONAL aAw lwRV i
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10 ~Y
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Hilo, HI 96720 ~ ,CPCU.
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FII I IN I111PI It A I L
SPATE OF I1AWAll ~ ~ I~ (I S~r.~
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In tha Mntttr of the Amnndm+nt al l J ~~1, rJ~
lhP Ch, nor of hl~ornorabon o! OYLOF aCCI" 41en1' ASLNOi~
1 OTATE Or fI•rvill
1 .
u%aav 11 tiLnRO Y~uru, tame I"' 7
UmIS•I lnn n:•'.nr Inl InrJ 1
CERfIFICAIE OF AfhLNUr`AFNf
The vnderslyned duly author zed o(tlccrs of 111' r•J I I'•I r+fln YnUUr. N:ONI rJ' h ('lIRI5T1nN
nSSO(.1 n'I'~OtJ v tlu•vun non-pro(If co: porahonr do hereby certify that of a
special meeting of the mvlnbers of sold corpolaiwn duly called and held ai
nr,d•,....I I.1.n1 l' r on the TJIh day of
d,~nn v i____ , 191f0 , fnr IhP 4lvrpoir of nm~ndlnrt Ih~ Churb•r of Incolporuhon, It was voted
by not less than Iwo-lhlyds of the members present of the m^"tlny to amend the Charier of
Incorporation of imd corporation, us ie1 fol th In the exhdlll ulfoched hereto and made a port of
this Cerirflcote.
IN WITtJE55 WHEREOF, the undersit7ned have hereunto set tllelr hands this _9)Ltday of
Janual-l• ^ , 19 Ro
_ `
Office
het--rl: ~eai ~n
rr
•I'n ntlutl~. ~
STATE OF HAWAII ) Of ce Held: 1'reasuJycr
SS
COl1tJ'19' OI' IIA'rIAII )
ltii La 1(anuo and Ju-L; n h'. ],lane2a berry first duly
sworn on oolh depose and say fhot They are the President and
'Ircasmcr , respectivelyr of Ilnllnlf 1Sr nND YOUNG WOE-0Ctl'S CIIRISTITN ,
,
t
shut as such officers they are duty uuthorizecl to sign the foregoing Certlflca to of Amendment,
and that they have read the smd C erhfleate and attached ExhIb11, know the contents therea f, and
that the some ore true
SnL cr,' d and sva 9'Iw he lore me tins ~ ~ l ` r ` \
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51 ~hol 11 nnu
Vv +ornnn sn•n crnire. C/)s/~3
I hP ion 9umq ainandrnenl is tin^Ly allnr•Pd Ihn JL /4 I'ry nl fl •.-r 1'7 S'L'
{1, li 1:1
U11Y [bn ul Rc rlalory Aycncros
1'V ____-YYYY-_ ,
Coi1'orauun u $.Un V~ s Adrmn s1'rior
IG• P rrr r • ad-• b. ~mnv nrn4
.3
I.„1111 I'. 'I~i t I.f'i'iI I~ r\'I~I iv11'iJUI~I,fI'L'
r..I.• „ I I ~ ~~.~I•i ir•I- ;~+.'•rt~L,+ry oL
Lh^ fl;t°~,tt t lc.l,i ~•I ,uini I 'Jcna~~n' ,ni .•,t i.ui Ir,•.r~l•lrilt~~n, a
Ilatr,ii i nnnln of i I c „t I~ni ,.I t~,n, cln Ir•r,~l,y c-r~l L tLy LltrtL rtl_
a ntc•r•l+n~l ut m,•min~i~. rlull• r,+llr,cl nn;l li<•Lcl, Lhe C1larLr~r of
t nc•~+ I~ot ~tl i c,n „I 1 to Il.i-.: t i i I C I i ~•1 1'uulty 'rJomcn' s
Chrl ,Errol il:~•c,ri~tl +un w,~~ <uuon<lc~r~ In Lul 1 to read as
scl LorLl+ to ll+r• Am-'nc4~•cl Ch,trl_t•r uL lncorltoraL-ton aLLached
to Llus I:>tltil,tL .uul +nc-nllw,nl,~tl i)crcul I,,~ refcrcnc•c.
U,tlt•J ,il Ili It,, ll.ttdatt, _ FC~1rid(LY-~/ I
l9 f30 .
Sc'crc,t~iry
DE P.+?=:!E:]T OF 3EGUL?,TGciI r1Gc~:CI'c5
STAT':^ 0° 3~:dyII
In the ,!a~t2r cf the Ama: d:,en= o° }
the Czarter cf Incorporat~cn of )
&A:vAII ISy=:VD YOi;:+G S':C:i:.:~'S )
CHRiS':IA\ ASSOCI~iION )
A•!r.:: D S
CH:.?'_'~r^. Gc I':CORPORYTiO'i
I.
The ^d::2 0= t!"!~ nOn-~I'Cilt COr?Gi3t10~. 5.:3) ~ tJ_
'r.~;~d~.I ISL.=+tiD YOtiVG LGi•!L_~'S C~RIS'I'i~'_i ASSOCIy^_iC`:
any msl
b° referred to as t'~e H ,:AII ISL~:;J Y.P7.C.
II.
The location of the principal office of the
Association shall be in the City of Hilo, County and State
of Hawaii.
III.
The Hawaii Island Young women's Christian
Associattor., a member Association of the Young jQcmen's
Christian Association of the United States of America,
unites in the following statement of purpose:
The ~GL'.^.~ T:O.^e1•S 1.:1Y lSt_d=: nS iG.:_?~1^J i":
YGOte~ In t.^.e C_^,r'_S`_ld:l fa_t^ 33 ~r .:25.:5,
arc r.GUY_s`.^=_c D,. t:ze resc;.~„e5 cf t:a~ ~a1=
,
seeta tJ Y25~7C.^.G tO ti0 bd___E r_jr2d•:1^i 1~,;~
Of GOd 1:1 t!":15 da•'
The i~SSOC~at_Gn yr aWS tGy'2 `_:.c~ 1.^=..
re SpOnSl_^,~'_e m2~'~erSi.17 :i Or,l?a dr.C_ C~:_
dlveYSe ex^.er12r1CCS d:ld f31=..^.S, th=C t:•21=
lives may be ope- to near u:ld=_rsta^c_a; gad
deeper rela`_1G^s^. ;s, anc t!-st :ogat'1e- te:•
mdy ~Gla lr, `_he stYUC;1e fc_ puce e,- l~s=_.:=
T^e co_rcr==-.,.. s s.l u.~ _ - s_CCd35-,.,..
Thera 5:1x11 ba d 3Gar? G_` .._r°_C::=.~ cv='S_ S.`_1_'C
cf rc fc•-°r t= Ptl t- aa`_ 120; or . csa t--_ _ -=_-;a (2~;
members. They 3oa_u c` ~1:ec=ors s;-a_1 e.ac~ f=.:- d"'-^7 ;.mss
members a pros _d~at, i1:S_ V_Ce-~: e5_~~2~ ScCO:=~ '._Ge-
president, a secretary a^c a treasu-e-, .,:-:c s::a='_ ra t.`.a
presldeat, first VICE-preSld2at, SeCCad Vice-pr251Cteat,
secretary and treasurer of the corporatloa. Service of
legal process upot: ar.y r+ember of the &oa.d o` Di=ac`Grs
shall be legal service on the corporatlor..
VI.
There shall be two types of me-;5ers, tG-w:t:
members and associates. Such persons as fulfill the
qualifications set forth In the constitution gad by-lac:s
of the corporation for the various types o° membership
2.
- - -
s'.:al: ce admittad to me:^_,ers~~1 . Gf t'.:e twc t1pes o`
members cnly members sha__ be eligibl=_ to vot=.
VII.
The Corstitut_on s'.-iall be adooced and may ba
ame.^.ded or repealed by a t:~o-thirds affir-~ntive vot~o o`
the voL~ng members present at a regular meeting of t^e
me'i ~'=5:: 1~ Or a meet~:17 ~1~_ :1.-'. fC= t'.3t p~~_: ,^.5=,
t1e :O~_0::1ng r2C~L3reme.^^.tS are :`d
a. The ar'e:~cmer._ s::all be a,ro~ed b: t^~ Bc==~
of Directcrs.
b. The aa"~2nd-ant does net relate to me-;~:,ers'.:~o
in the ~atrona'_ ~-.ssociation.
C. CO[J1E5 Ot the p.opose~' arendrent or a.^°_:?d^2.^.`_.S
shall be mailed to ali voting members of the
ASSOClatlOn at ledSt t+.0 W=es In ad~'3:!Ce O.
the meeting.
d. In all cases, notice Of the meeting shall
include nctice that amendments to the
constitution are to be considered and voted.
VIII.
The corporation is not organized for profit and
will not issue stock. No part of its assets, income or
earnings shall be used for dividends, or other withdrawals
or distributed to any of its members, directors or officers
except for services actually rendered to the corporation.
Upon any dissolution of the corporation, the Board of
Directors shall, after paying or making provision for the
3.
Oa:^2.^._ CL C= t: ? 11c~i__=1 d-i C: t'^.2 C.^. Y: Or3tl i-,
G~1S~OSC CL d_1 v- t:°_ ao5:`_3 C~ CC=7Cr>:'On E'.=1'151V?i~
Lv=
_ th_ purpOSeS O. t.l.? CCr: CY3 =1Cn 1.^. SL'Ch '3^.^er Or t0
SL'Ch Org a:^.l?at'_CP Or Or~a:?:Z?t1.^.R3 OrCj?.^.1Z~_'C~ a:ld C_ v?'?.t:`C~..
e}:C1l:S1V=1y fO= Charl~:.,_C, 2:~___:1CP.a_, ~._.g1O~:5 Or
SCl~ntlf lC D'1rpOSeS aS S~-:all a= t.^.° tl"2 :.1a 11 f'% aS an
end-`^% vr7aL~~_`1C.^. O'_- G_yc^_.._ __On5 ,.^C°_~ $~CL_.,. 5~1(~,
CEO"iSl0^- Cf =,:t-_:_ -..__c~ ~_a _cn _ 3-~ 1_.,
as the 3oard o` D1re~tG_s s..e--
I::.
Thy cor^oratl o: sea _i -e a__ e:; .ers ca_ able
o` belr.7 ves=ed In ccrpcra_lcrs .^.G~ Gr,__=.a_~e~ for pro`lt
U:lder t':2 la:r5 O_° t^e $ta O. a'i 1. c::.'. c?^.t aS Ot.^.c r';.3E3
provl3ed herein, and shill be a_t_^Grize to do and perfcr-~
a n`~ aCtS Of any nature t.':'d t3O?42r that shall b°_ prOCer,
necessary or convenient for th=_ furtherance of the ob7ectlves
and purposes of Bald corporatlo;. as set fort;l In Article III
hereof; provided, ho~aerer, that the cor; oration shall net be
empcwered or authorized to do or perform any acts which will
cause Bald corporation to lose i`_s tax ex=_mp` status under
Section 501 (c) (3) of the Ir.terr-al Reve::_= Ccde of 1951 cr
any corresponding prov>_slon e° any future United State.,
Internal Revenue law.
4.
X.
I!2 CO r^G rd t10P. ;12raC Craa`_2C 5:12 .~")2 51 ~C'Ct
t0 2X1St~^, ia'JS dRG1 dii La4:5 tiZd= ma./ i12r2d~L2r ~2 e:13C tdw
3 ~D~ ~C3]J F' t0 COrD0 r3t10:15 Of t(115 C:13 r.-'_C t2r.
I~ ?dITScSS ?44cR~0_ I have 'rerecato sat ':1ar.a
a.^.G~ Cd::52C: t}:@ Off=Cl3~. SC31 O-` L:12 v6C?: i.~c.lt O_` ~z=yL'~d=0i~i
°_:1C_25 v= t:':°_ 5.3 O- i5 a'Ja:1 t0 C2 ~?2=~~L:: 2=~_•:°•_^. L..:S
da.% O_° ~ iJ
D~rectcr o= Re;;~~ator;' '.;a-:c~2s
of the Sta`e of ~2~.a_~
5.
HY-LAWS
of the
HAWAII ISLAND YOUNG WOMEN'S CHRISTIAN ASSOCIATION
ARTICLE I. MEETINGS OF THE VOTING ME~^.BERS
SECTION 1. Annual Meeting
The Annual Meeting of the Association shall be he13 in
October of each year.
SECTION 2. Special Meetings
Special meetings for the transaction of necessary business c'
the Association may be called by the Secretary at the
direction of the President upon action of the Bcard of
Directors, or at the written request of any ten voting
members. Notice of such specs=_1 mee*_i.^.g shall s.at= the
matters to be considered, and re ct:^.er busy.^.ess s.`.z'_= be
transacted at such meetings.
SECTION 3. Notice of Annual and Special "^.eet:n5s
Notice of each annual and special meeting sha_1 be in ur:ti,c
and mailed not less than three weeks prior to tre date c`
the meet_ng to the voting members on recor3 st t.re c°
mailing.
SECTION 4. Quorum
At any annual or special meeting, 40 electoral (voting)
members shall constitute a quorum for all purposes unless the
vote of a larger number of voting members shall be required
by law or these By-Laws.
ARTICLE II. AGENDA FOR ANNUAL MEETING
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 Annual Report of the Board of
Directors, financial statement, and consideration of
the program for the ensuing year.
YWCA By-Laws/Revised 1991
- 1 -
2. Election of the new members of the 9oard of Directors
to serve for the ensuing year.
3. Ejection of the members of the Nominating Committee
to present nomination at the next annual meeting.
4. Such other business, notice of wh=ch sha'_1 have been
included in the notice of the meeting.
ARTICLE III. NOMINATING COMMITTEE CF THE ASSOCIATION -
ELECTION PROCEDURES
SECTION 1. Nominating committee of the Association
A. Number. The Nominating Committee of the Association
shall be an elected committee. It shall cors~st of five
members, representative of the d_=iere.^.*_ types cf
leadership in the Association, ail of whom shall be
voting members and only two o' whom shall be members c°
the Board of Directors, one o_` whom shall serve as
cha=rman. The president and the executive director sr.a_1
be ex-officio members of the comr_rtee but w'_thcut tre
right to vote.
B. Elec`_on. All the members of the Nominating Committee
shall be elected at the Annual Mee*_ing. They shall serve
until the next annual election. Vacancies occurring in
the committee may be filled by the committee wish the
approval of the Board Of Cirectors.
C. Duties. It shall be the duty of the Nominating ComT'_ttee
to secure and keep a list of potent.al candidates
qualified through skill and experience for places of
leadership in the Association. They shall present
candidates for vacancies on the Board of Directors
occurring during the interim between regular elections.
SECTION 2. Nomination and Election Procedures
A. Nomination. The Nominating Committee shall present 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. Elections. The secretary shall enclose with each notice
of the Annual Meeting to be sent to each voting member,
one cony of the ballot, and a return envelope together
with instructions that the voting member must cast her
ballot by returning it at least 24 hours before the time
of the Annual Meeting. The Board of Directors shall be
responsible for the establishment of balloting methods
that shall safeguard the rights of the voting members to
a secret ballot and shall provide assurance that ba'_lots
are cast only by voting members.
ARTICLE IV. OTHER COMMITTEES OF THE ASSOCIATICu
The president shall have the authority to appoint special
committees o= the Association for speci__°ic studies, concerts
or events, re'_ated to the work of the Association.
ARTICLE V. FISCAL YEAR
The f_scal year shall begin cn the f_rst of vuip
ARTICLE VI. ADVISORY BOARD
There shall be an Advisory Board consistinc of not less tha:i
five members, both men and women, who shall advise the Hoard
of Directors on matters related to property, investment,
trust _°uzds, azd other business t=a^sac~~crs of the
Association involving the care and use of capital funds.
Members of the Advisory Hoard shall be elected by the board
of Directors for a term not to exceed three years and shall
be eligible for re-election. The president, treasurer,
executive director and chairman of the Finance Committee (if
appointed by the Board of Directors) shall be ex-officio
members of this committee.
ARTICLE VII. MEMBERSHIP DUES
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 -
SECTION 2. Dues
Membership dues shall be prescribed by the Board of Directors
and approved by the membership.
SECTION 3. Exemptions
The Board of Directors has the authority tc grant exemption
to the requ=rement of membership.
ARTICLE VIII. MEETiVGS
SECTION 1. Regular Meet:^Ss
The 6oa_d o° Directors shall hold re5u_a= rcr.=:_ -ee~.-ys,
tie day wh_ch shall be determined at the ?^..^.ual Ye=_t~ny^^.
SLCTIOti 2. Soec~al Meet_^cs
Special meetings of the Hoar3 of Directors shall be called
upor. request o` the president and tao other members of the
Hoard, or upon request of any five members of the Hcar3. The
notice of the meeting shall state the matters to be
considered, and no other business shall be transacted.
SECTION 3. Quorum
One thei3 of the members of the Board of Directors shall
constitute a quorum.
SECTION 4. Attendance
Meetings of the Board of Directors shall be attended by
members of the Hoard, by ex-officio members and by the
Executive Director. Other professional staff members may
attend board meetings when items on the agenda deal with
their responsibilities.
SECTION 5. Hoard of Directors and Advisory Board Meeting
The Board of Directors shall meet at least once annually with
the Advisory Board.
YWCA By-Laws/Revised 1991
- 4 -
ARTICLE IX. ABSENCE, VACANCIES, EX-OFFICIO MEMBERS
SECTION 1. Absence
Absence of a board member from three consecutive regular
meetings of the Hoard of Directors, for which no sufficient
reason is presented, shall, after due consultation, be
considered equivalent to resignation and the place of the
board member so absenting herself shall be considered vacant.
SECTION 2. Vacancies
The Board of Directors shall fill all vacancies occurring on
the Hoard in the interim between annual elections, by Board
election from candidates presented by the Nomizat~ng
Committee of the Association.
SECTION 3. Ex-cff=cio Mem~e.a
Upon act_on of the Hoard of Directors, chairman cf elected
committees cf the Association, except *_he Ncm~Zating
Committee, and of appointed committees may be electe3 as ex-
officio members of the Hoard of Directors, to serve during
the period of committee chairmanship but w=thout the right to
vote. Immediate past president shall be entitled to serve on
the Board cf Directors for one additional year following
taeir pros=3ency as an ex-officio member without voce.
SECTION 4. Compensation
All Board of Directors shall serve without compensation.
SECTION 5. Conflict of Interest
All Board of Directors will have no material conflict of
interest.
SECTION 6. Removal
A member of the Hoard 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 By-Laws may be subject to removal.
(Cont'd)
YWCA By-Laws/Revised 1991
- 5 -
The member in question must receive the written reason for
the proposed removal twenty (20) days before any meeting at
which the matter is to be decided. The member must be
afforded an opportunity to respond to the Board at the
scheduled meeting.
A member may be removed from office by a three-fourths vote
of the entire board.
Any resulting vacancy may be filled in accordance with
Article IX, Section 2.
ARTICLE X. OFFICERS AND THEIR DUTIES
SECTION 1. Officers
The officers of the Boar3 of Directors shall be a pres_der.~,
two or more vice presidents, a secretary, and a treasu.er,
who shall serve also as officers of the Association.
A. Duties of the Pres=dent. The president sr.a'_1 preside at
all mee} ngs of the Board of Directors and of the
Executive Committee of the Hoard. She shall appci-t
special committees of the Association for specsfic
studies, concerns or events. She shall, with the
t=easurer, sign leases and contracts and all other legal
docume.^.ts on behalf of the Association. She shal'_ be an
ex-officio member of all committees. In case of absence
of the president, the vice presidents in the order
designated shall be eligible to preside.
B. Duties of the Vice Presidents. The vice pres~den*_s in
order shall have all the powers and perform all the
duties of the president in her absence. it shall be the
duty of the first vice president to assist the Membership
Committee in their duties. The second vice president
shall be in charge of the Annual Meeting.
C. Duties of the Secretary. The secretary shall keep full
minutes of all meetings of the Association and of the
Board of Directors, including the record of attendance.
She shall execute all legal documents on behalf of the
Association. She shall notify all officers and committee
chairman of their election or appointment. She shall see
that notices are sent for all regular and special
meetings of the Hoard of Directors. She shall also
conduct the correspondence of the Hoard of Directors and
shall perform other duties pertaining to the office of
secretary as may be required by the Board or by the
president.
YWCA By-Laws/Revised 1991
- 6 -
D. Duties of tie Treasurer. The t=easur== sha.'_ repcrt at
the regular mcntr._y meeting c_° t :e 3oar3, tne -evio:.s
month's transactions. The treasurer sna_i, under the
d_r=_ct_on e° the Bca.3, be r=_svcrs=ble °cr the f_sca'_
a`fa~rs of the Asscc~at_on. Drsburseme.^.t s!-a11 be made
on checks countersigned by any two of the`~llow=ng: the
president, esecstive directo-, treas~ir=_=, o: finance
c`:ai_man. She shall, w_th the president, s_y^ leases a^d
other Contracts cf the Association. The t=ensurer sna.1
be responsible for t:,e operat;or. o° ap:=oven met,cds
Associat~en accou^t=rg. At the c_ose cf ..,a '~sca=
tze :sas:.rer s^a._ subm;= t. a bec,cs _ Ca--_=_=d
?::bl_c Acccur.ta^t approved by t-e 3car? o= C_=actors.
S~e shall perfos-n suc^ d~..t_es as mz•_: ce ass=,::ed to -..e
-==_ce c` tr=_as~=== c? t-e Hoard c= c_j =..a =.=_=:_e-_.
tic _ ._5.,. ..C ~_.C
HCa__ _ :S t'e 'IS:~J2_a _ .e _ e.
A nominating ccmm~ttee for officers of the Hca.d o' D:=colors
shall be appointed by the president not later tha^ the board
meeting preceding the annual election of boa.d members. This
committee shall nominate officers for the Board to follow
within seven days of the anr.ua'_ elect_cr, c_° Son=d me:*oers.
ARTICLE XIiI. RESPONSI3ILT_T.::S AVD FUNCTIONS CF FFCF:CSSIOtiA_*,
STAFF
SECTION 1. Responsibility with Respect to ~eTcersh~p
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 Executlve Dlrector
The Executive Dlrector of the Association shall be the Executlve Officer of the
Asscciatlcn and of the Board of Directors The Executive Dlrector shall be the head of
the amcloyed staff and shall oe a `,cling member or asscclate of the .4ssoc,aticn T-e
Executlve Dlrector Is respcnsible fcr the executicn and administraticn of pcllc,es anc
prcgrams aperevec by the Board The Executive DIfeC:Cf attends and partic.pates .n
discussicn In all meetings of the Board of Directors and of the Executlve Committee
except `n/hen matters concerning her/his own emolcyme^t are undef corsideraticn T^e
Executive Dlrector may attend and participate In all meetings of standing and spec,al
committees The Executive Dlrector acts as the age^t of the Board cf Dlrectcrs •n the
emelc;,mert and release of staff according to the rc.lc:es any ~rcc~dl.ras esta~~ls~,e:: ~ -
the Bcard of Dlrectcrs
T^e ExeC:Jt'Ve DIreC:Cf has It'ial ,-eSpOnSlblllty fCf $f'CICy'f^.eni anG 'e!eaSe Cf C:E' C3'
and malrt2~arCe staff under policies establlSheC 'f e ?Caf,^..`,f ::Ir2C'.CfS ^1,[ "c'/
'ie'3~aT2 ;Ir?C; r2SCCr'•SlDlilt`/'Cf SUCh emCC`,-e^- ~ 9 ~?g9 ''-5 'c°C S'a-
E.<eC..i ~If=C'~r ,c 'eSCCrSlf:le 'Cf ;re SI.C°^r'c.C•~ `.-C _r-,n.. - , _
8^'c'::' Cr Cr ?C.. :~Vec~, ~E''~C,^! c CCI~C.cS
SC'.. i ICiI I . CJt'•cr ~'..~cJ~ :~2 Jac
~~~le'-CarS Cf ;lie ..^Jf2S5+cra+ SiaT JnGef the e2CerS'iC .T "c ~:°_C...'i~ _ . =C-.. S~-=
:SCCS~:~e 'Cr :,c'"'il^.C CUf `t'e CCieCa`,e Cf ire 'fC~C" _Ccr'C _ _ - _
ass,c_"-ec 'c •"e^ cv `.t'e Bcar~ o= ~Jlrac:ors arc 'cr 'a.a;'rc •r~~- sce~'al'z=c vC-~
"Cial CrCCfam 0' -t'2 ~~'/~/CA Tne;/ Sha'I atte^c arc -a`, car c,ca*= r2 rc~- ^_c
_Crri..2ss'C.r'N"iC^'he;, C2f^! :fCTQSSICraI -°SCC^S~C
SECTIO~~ a L;nita*.~cr c-
tvc c . sss,cra~ s:=_- ^•emcer shall be a!igicie ~c,' -~-cers~;c cr ~ca'_ c _ c
Cf :c a~, ~r;ce ~r °c' apcciniTeni :c any ccm~•-• :tai =•c',•ce~ `c. - ~ ~:,,~s;~-;;~~~
ey-~av,s
ARTICLE XIV AIL1E^ICM1,IEV-S
Provision of these By-Laws may be amended or repealed and new By-Laws adopted oy
the affirmative vote of two-thirds of the voting members at a meeting duly held fcr that
purpose provided that two weeks' notice of the proposed amendments shall be giver
This constitution and By-Laws include revisions of 19x8 1954 1961, 1962 1967 1962
1971, 1973, 1976, 1977, 1986. 1988, 1989, 1991, 1992 1996
YWCA By-Laws/Revised 1996
8
NOTICE OF APPROVAL
Tnesa 3y-L~ws ~e~~is2d October 195E •roere acct^~,ec arc =ccote:'. •~e '!'i`IC;=
F,awau Island Annual ibleeting on October % 1 S56 V
•f
C..L...C n C~ `rv~s.,a J~.u-.%2rv' Q /Y~/r+~^-...i
ra-_
YWCA By-Laws/Revised 1996
9
CONSTITUTION
of the
YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND
ARTICLE I NAME AND PURPOSE
The Young Women s Christian Assoaation of Hawan Island a member Assoaation of the
Young Women's Chnstian Association of the United States of Amenca, unites in the
following statement of purpose
"The Young Women's Christian Association of the Urnted States of Amenca is a
women's membership movement nourished by its roots in the Christian faith and
sustained by the richness of many beliefs and values
Strengthened by diversity, the Assoaation draws together members who strive to
create opportunities for women's growth. leadership and power in order to attain a
common vision peace justice, freedom and dignity fcr all people The Association
will thrust its collective power toward the elimination of racism wherever ~t exists and
by any means necessary '
ARTICLE I! MEMBERSHIP
SECTION 1 Qualifications Requirements Privileges
A Qualifications for members Members of this Assoaation shall be women and girls
12 years of age or over, who express an interest in bung part of the YWCA All
members, 15 years of age and over shall have the privilege of voting A girl or woman
may loin the YWCA because she wishes to be related to the YWCA for one or more
of the 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 Association
Membership in a member Association carves with it membership in the YWCA of the
USA ,which is a partiapating member of the World YWCA
Y~4CA Consutu__cn/Rev=sew 1990
1
SECTION 3 Transfer of Membership
Membership wdl be received in transfer from any other member association of the
YWCA of the U S A
SECTION 4 Responsibility of Voting Members
The voting members. acting in accordance with provision ~n the Constitution and By-
Laws, are responsible for
A As Individuals
1 Electing a Board of Directors to whom they delegate responsibility for the direction
of the Association
2 Electing a Nominating Committee and any other standing committees spec,fied in
this document as elected committees
B As a Corporate Body
1 Having the final vote on any constitution changes and any questions affecting
affiliation with the Young Women's Chnstian Asscc.ation of the U S A
2 Discharging such other responsibilities as are outlined in the By-Laws of ;ne
Association
SECTION 5 YWCA Associates
A YWCA Associates Men and boys 12 years of age and over partic,pating ~n YWCA
programs shall be called YWCA associates. but shall not be considered voting
members of the YWCA They pay such fees as are determined by the Board cf
Directors
B Girls and boys under 12 years of age participating in the `(WCA pay registration fees
as determined by the Board of Directors
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 respons~b~lity to further the achievement of the purpose in the life of the
Association
YaCA Ccnsti~~l~~cr.;:2ev~sed i936
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 in the By-Laws of the Association
SECTION 3 Responsibilities
Responsibilities for carrying on the work of the Association shall be delegated to the Board
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 women's organization with an
established Mission,
fostering development of the Association as a women s membership movement
commurncating the Mission to members and assuring that they have opporturnties
to take part in furthering it,
determining and carrying out the policies and programs of the Association
insuring that the Association's policies and practices reflect the YWCA s
orgarnzationaV commitment to racial, ethnic and cultural diversity
controlling operating funds and capital assets for the use and benefit of the
Assocation,
assuming final responsibility for personnel policies and for employment of staff
requinng the executive director to be a voting member or associate of the
Association
maintaining a responsible relationship with the YWCA of the U S A as emcodied
in Article II of the National Constitution
B The Board of Directors elects the officers of the Assocation
C The Board of Directors is responsible for establishing the program of the
Association and the planning process by which it is determined
D The Board of Directors determines those matters to be presented at membership
meetings for review and discussion and those matters to be submitted for vote
The board shall accept the action of the membership meeting on those matters
submitted for vote and shall take into account the discussion at the membership
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 enswng 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
Y43CA Ccr.st~tutior/Revised 1??6
3
SECTION 5 Responsibdir~ with Respect to Property and Capital Fund
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 ooligations or
mortgages be made chargeable to the real property of the Association
All trust corporation The Board of Directors may use the income there `rpm only for the
purpose for which such funds are held All contracts and leases shall require the approval
of the Board of Directors
SECTION 6 Number
The Board of Directors shall consist of no fewer than 12 or more than 25 electors. plus
such ex-officio members as are provided for in the By-Laws
SECTION 7 Selection of Directors
A Nomination Procedures for the nominating of Board members as establisnec ~n the
By-Laws of the Association should provide a choice of candidates at each election
and shall assume a representative Board of Directors
B Election, Terms of Office. Vacancies
1 Election One-third of the entire number of the Board of Directors exclusive of ex-
offic~o members, shall be elected annually by the voting members from
candidates nominated according to provisions in Article XII of this document
2 Term of Office The term of off ice is three years The date of the annual
business meeting of the membership at which election of board members ~s
reported is the date on which such terms of office begin and expire No member
of the Board of Directors may serve more than two full terms in succession unless
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 Assocation
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
arcumstances regwre 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
Nominating 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
YWCA Cons~_t1~ic:~/~e•r~sea 1990
4
SECTION 8 Committees of the Board of'Jirectors
There shall be such standing and special committees as ate 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
apoointed annually by the president
ARTICLE V OFFICERS OF THE ASSOCIATION
SECTION 1 Officers and Their Election
A Officers The Officers of the Association. who shall serve also as officers of ;he
Board of Directors. shall be a president, two or more vice presidents a secretary and
a treasurer They shall have the power and perform the duties as provided in the By-
Laws of the Association
B Election The officers shalt be chosen by ballot of the Board of Directors from amcng
its own number. at a special meeting of the Board to follow within seven (7) days c'
the Annual Meeting and in accordance with provisions in the By-Laws They shall
serve for one year or until their successors are elected
ARTICLE VI COMMITTEES 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 specified 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 Association 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 d+rector,
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
Y'~]CA Ccns:~t~:t=or:/~ev:se~ ? 996
5
ARTICLE !II EMPLOYED STAFF
SECTION 1 Professional Leadership
A The professional leadership of the Association shall be entrusted by the Board of
Directors !o an Executive Director and such other emoloyed professional staff as
may be requ+red
B Functions The functions of the professional staff and their relationship to the
Board of Directors and its committees shall be defined in the By-Laws
SECTION 2 Other Staff Members
Clerical and maintenance staff shall be employed by the Board of Directors according to
the policies of the Assocation
ARTICLE VIII COMMUNITY UNITS
SECTION 1 Organization
An Association. through its Board of Directors may organize any such community units as
may be needed in indrv~dual communities Each community unit shall be administered in
accordance with he unit By-Laws authonzed and approved by the Board of Directcrs
SECTION 2 Discontinuance
The Assocation through it Board of Directors, may discontinue any organized unit within
the Association, provided there has been consultation with the admirnstrative committee of
the community unit concerned, and when requested, with the voting members of the urnt
SECTION 3 Authority for Decision and Action
Final deasion 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
deasion 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
Y;ACA Co^.sti~ution/~evise~'. :~90
6
ARTICLE X AMENDMENTS, TRANSFER OF ~vIEMBERSHIP,
CHANGE IN FORM OF ORGANIZATION, AND DISSOLUTION OR REORGANIZATION
OF THE ASSOCIATION
SECTION 1 General Amendments
This Constitution shall be amended by atwo-thirds affirmative vote of the voting members
at a regular or adjourned regular meeting of the membership or a meeting duly held for that
purpose provided that the following regwrements are met
A The amendment shall be approved by the Board of Directors
8 The amendment does not relate to membership in the National Association
C Copies of the proposed amendment or amendments shall be matled to afl voting
members of the Assoaation at least two weeks in advance of the meeting
D In all cases, notice of the meeting shall include notice that amendments to the
Constitution are to be considered and voted
SECTION 2 Transfer of Membership ~n the National Association or Change in Form of
Organization
Amendment of this document to effect transfer of the Association s membership in the
National Association in order for it to become another form of YWCA directly related to the
YWCA of the U S A ,may be accomplished by atwo-thirds affirmative vote of the voting
members at two successive membership meetings, provided that following requirements
have been met
A The proposal was approved by the Board of Directors after consultation with the
National Board
B The two meetings at which action was taken were at least six months apart and
one of these was an annual business meeting of the membership
C Copies of the amendment or amendments were made available to the voting
members at least two weeks pnor to each meeting
D The notice of these meetings stated that the proposed action would be considered
and voted
Y[dCA Ccr.stituc_or/~ev~sea 1996
7
SECTION : D+ssolut+on or Reorganizat+on
Any act+on to dissolve th+s Assoc+at+on or to reorgan+ze it +n a form which w+ll not qual+fy for
continued membership in the YWCA of the U S A ,must be passed by atwo-thirds
affirmative vote of the voting members present at two successive annual business meetings
after the following regwrements have been met
A The proposal was approved by the Board of Directors after consultation w+th the
National Board
B Wntten notice of the proposed action was sent to the voting members at least two
weeks pnor to each meeting at which such action was to be considerea
C The notice of these meetings stated that the proposed action would be
considered and voted
NOTICE OF APPROVAL
This constitution, revised October 1996 was approved and adopted at the YWCA of
Hawaii Island Annual meeting on October 7 1996
GL.e o ~c rr~a..
President r Executive hector
~ ~ 5 ~ e ~ ~s9~
Date Date
8