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HomeMy WebLinkAboutCOM 0122.042 2000-2002 Stephen K Yamazhuo Harry A Takahazht ,Alapor Dtrector COUNTY Of i~YY~I'I DEPARTMENT OF FINANCE 25 Aupum Stmt, Room 118 • Hilo, Hawatt %720252 (808)961-8234 • Faa(808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION: 1/29/01 GRANT APPLICATION FOR Prevention Education to young women at highest risk of e Legal Name ofOrgamzatton west Hawaii AIDS Foundation Mailtng Address' 75-240 Nani-Kailua Drive, Suite 5, Kailua-Kona, HI 96740 Factltty/Stte Address: same Dtrxtor/St[e Manager: Georgie Kennedy, Executive Director Philip Hema Orgaruzatron President. Contact Person (Grant Wnter): Georgie Kennedy Amount of Request for Couuty Fuuds: S 20, 000.00 Total Annual Budget of OrgariuaUon S 510 , 000 Has the applicant applied for any other funds from the Cotutty of Hawaii this fiscal yeaf? ® Yes Source/Departtnent. Prevention Education FY 00/O1 ? No Ageucy/Program(s): ©Social Services ©Youth Programs ? Elderly Programs Check Categones• ? Culture and Atts ? F.ducaUOn ? Other Hanl th/g ,man Servi o/ Prevention Education Br~eny, defloe the program for which fuudleg is bdug requerted: Prevention education to young women (19-25) who are most risk for contracting HIV in Weat Hawaii County as supported by data from the --State apartment of Health and the experience of this Foundation d~rin¢ the lam[ tcn fia 1 ~ Comm. No. ~ 2 2 • r{ Z File No. Q t/ D Ref. To: 4ia~4 r ~ bFS~ P ~ Ref. Date FFR 2 ~ 2~~~ I. QUALIFYING STANDARDS FOR APPLICANTS , An applrcant must meet all of the followtng standards. © Be chartered or othetwtse authorised to do business in the State for chartable purposes and exempted from the federal income tax by the Internal Revenue Service Have a governing board whose members serve without comperisation and have no conflict of interest betwern rhea regular occupations and the services provided. d Have bylaws or pohcres which descnbe the meaner m whrch business is conducted, including managemrnt, soda, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflut of interest Have at least one year's expenence with the semce or utivrty for which the approptuuon is sought or can otherwise demonstrate to the satrsfution of the County sufficient expense to successfully carry out the nn service or utrvity t-sF Be licensed and ucredited in accordance vnth applicable requaemrnis of Federal, State and County laws II. GRANT CONDITIONS The applicant agrees to comply with the followtng terms and condthoas pnor to recetvatg a grant award A Comply with applicable Federal and State laws prohibiting discnnunauon against nay person on the baste of rue, color, national ongin, religion, creed, sex, age, or 6aadiup. H Agree not to rise any public Curds for purposes of rntM*•~~Tent or perquisites. C Comply with such other requvemeais ea the Director of Finaae may prearnlx to ensure adherence by the nonprofit orgsaisation wtth Federal, State, and County laws, and established snndsrds for focal and program management D Allow the Daector of Finance, the committees of the wuncil and rhea staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, management, and fiscal practices of the nonprofit organisation may be momtored and evaluated to assure the proper and effective expeaditurc of public funds. III. RECORDS AND REPORTS A The applicant shall follow generally ucepted accounting procedures and practrces end ahaU mwtain books, records, documents and other evidence which sufficiently and properly ucount for the expenditure of Couoty funds The books, records and documenu shall be subJect at all reasonable times to inspection, reviews, or audiis by the County expending agency, the Director of Finance, and the Legislative Auditor, or by then reprarntauves B The County expending agency, Director of Finance, or County Council may request periodic wntien repass on the use of County Curds C The nonprofit organisation shall submit a final writer report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year I'he report shall include an explanation of the public benefits denved from the awarding of the grant, a listing of other funding sources and wounte obtained during the grant penod, and a complete accounting of all expenditures supported by Cotmty of Hawazi grant funds {pcr Chapter 2, Article 25, Section 2-142(d), Hawai County Code, wended August, 1999} -ZT n'. (QUARTERLY ALLOCATION Under no cucumstances shall grant funds be disbursed m a lump sum payment Grant funds will be disbursed to Grantees only through a quarterly allocauon process The disbursement of grant funds can be formulated on an equal quarterly apportionment basis V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concern and complaints about its program or services that may arise from its members, employees, clients or from other members of the public VI. DISCLOSURE OF INFORMATION All uif'ormaaon, data or other material provided to the County by vatue of ibis application shall be subject to the Untfonn Infonnauon Prccucp Act (UIPA), Chapter 92F, Hawaii Revised Statutes. All such material u deemed government record and shall be open to the public and may be provided w other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any apptleaat or recipient who w(thholds or omlb say material face or deliberately m4repraean such facts to the Coualy of Hawall shall: (1) Immediately be daquahfud from comiduaaon for Nonprofit Gant Cundmg, OR (2) be in violation of the terms of the Grant Agreement of County funds m which cane a grwt agteemrnt can be tennmated by the County and the recipient or provider may be liable m rcimbtirse all or a ponion of any fuada received therein. VIII. ACKNOWLEDGEMENT Wart 8arra1l BIDS &oundation (Legal Name of Orgamzaaon) hercbyagrceateadmmuterthe Prevention Education to young women at highest risk of contracting HIV in West Hawaii County. (Program Title) in accordance with the regulations, policies and procedures prescribed by the Hswsu County Fimnce Deparmient. Distnbunon of grant funds u luaited to grantees which arc m compliance with County rcgulwons, pohcia end procedures The County rcaerva the right to withhold grant distnbuaona at soy time the grantee is not in compliance. It u the policy of the County of Hawaii and for those who do busmexa vnth the County to provide equal employment opportunities to all persona regardless of rice, physical disabihaes, color, religion, sex, age, or national origin as mmdated by the Federal Civil Rights Acts, ae amended, and any other fedeal or state laws rclaang to equal employmwt opportuniuea IX. AMENDMENTS TO THE A,PPLICATION/EVALUATION The apphcmt assures that a will submit to the Human Servrca Nonprofit Groan Review Committee (HSNPGRC) for prior review and approval a written request and ~usuficeuon for any changes, addiaoos, or deleuom to my portion(s) of the great apphuaon or a duly executed Great Agreement of Couary Funds. 'Ibe applicant will cooperate and asset in eay effort ~~*a..e,t~.,, by the HSNPGRC to evshiate, impact or otherwise monitor the effectivetiesa, feasibility, and/or coat efficiency of my sad all practices, pohera sad procedures or acavmd pursuant to the application or any giant designation or allocauon ruaved as • result of this application. -3- X. AUTHORITY AND CAPACTfY OF APPLICANT . The apphtxnt cerLfiea that n has the authonty and capacity to develop and subtnn ihts apphcauon, and to fully admtntsta the program(s) pursuant to this apphcatwn. UNSIGNED PROPOSALS WII.L NOT BE ACCEPTED! / ~ 1/29/01 t on Date Phili ems, Board President 1/29/01 St of Execu ector er Date eorgie Ken y, Executive Director -4- ~Ves~ Ha•: au hiL Application for funding FY 2001-2002 Funder County of Hawan Page t Agency: West Hawaii AIDS Foundation PROGRAM/SERVICE DESCRIPTION A. Overview 1) Describe the program for which funding is being requested. The West Hawan AIDS Foundation provides comprehensive HIV/AIDS and STDI preccnuon editcalion to all members of the West Hawaii County communities The focus of this program is prevention educatton to the individuals at greatest risk of contracting HIV and STD's in our community, specifically young women 2) What unique or significant service will be provided? Our message for many yeazs remains the same. There is no cure for AIDS or HIV. Aggressive educatton programs are the only option in the prevention of this incurable disease Tlie most recent State of Hawaii, Department of Health surveillance reports indicate that through our prevention efforts, which have been supported by the County of Hawaii, the incidence rate of HI V in Hawaii County has decreased, and w•e are now making headway in the fight against this deadly disease Those same surveillance reports, however, show a dramatic increase in the incidence of AIDS cases among females from 3°io in years before 1990 to 9% in recent penods It is our belief that consistent and long-term prevention programs pay off We are the only Foundation in West Hawaii County, which provides this level of H[V/AIDS/STD education, and aze, therefore, on the front line in prevention of this devastating disease 3) What specific outcomes are to be achieved? Our HIV/AIDS/STD prevention programs impact individuals, groups, and the community by presenting in an understandable way, all of the complex issues regazding HIV and STD diseases, their transmission and modes of prevention Educators offer information to the participants to help them recognize and correct risky behaviors they may be participating in In addition, a multitude of options for protecting themselves and others from sexually transmitted diseases is presented in a humane, confidential and culturally appropriate program Of the many outcomes, a real financial saving to the citizens of West Hawaii County for care and treatment of people with HIV is astronomical Additionally, care for those with STD's is escalating 4) How will the proposed program empower participants to become self-sufficient and facilitate positive social change? We believe that Knowledge is Power The only real power we have over the spread of HIV/AIDS/STD's is the knowledge of what these diseases aze, how they are transmitted, and how to prevent contraction and transmission The Department of Health's AIDS Surveillance Quarterly 1 HIV -Human Immune Deficiency Virus, AIDS - Acgwred Immune Deficiency Syndrome, STD -Sexually transmitted disease West Hawau AIDS Foundation Application for funding FY 2001-2002 Funder County of Hawaii Page 2 Report, as of September 30, 2000, shows that there are 314 cases of AIDS on the Island of Hawau (13% of al] the AIDS cases to the State). It is estimated that there are from 2300-3200 HIV tnfecled individuals living to the State of Hawaii As there is no cure, education is the only option to the preveittiott HIV We know that when people have sufficient information, they can make reasonable and safe decisions about their lives That is our mission, to empower mdrvtduals to make safe chokes When people make safe decisions, they benefit themselves and the enure community It is much more cost effective to prevent the disease by educatton, than to treat it after it has been contracted S. Problem/Need 1) Wltat is the problem need the proposed program is designed to meet? Tlie incidence ofHIV/AIDS and STD's (especially clamedia and gonorrhea) is rising nationally, on the Island of Hawan, and throughout the State for women in the 19-25 year old age group The only viable, cost effective option is prevention educatton Contrary to popular belief, there is no cure, nor even adequate treatment for AIDSlHIV STD's, rf left untreated, can lead to long term illness, stenlity and rn some cases death. There is one prevention educator through the State Department of Health who covers the entire Island of Hawaii He concentrates tits efforts in the area of Police, Ftre Department, Parole, Probation, Corrections, and the homeless facilities The program we are proposing is the first of its kind for yotmg "at risk" women The program will be implemented by female preventton educators and female peers who are ethnically and culturally appropnate Additionally, we are the only group on the west side of the island, which provides in-depth H1ViAIDS/STD prevention efforts 2) Who is the target population and what are the specific needs? The primary target population for this program is individuals and groups identified by the Department of Health as "at risk for HIV infection " In response to the growing numbers of young people, espectally young women, we will concentrate our program to the young women and teenage pregnant parents in our local high schools Working in con~uttction with the Department of Education's GRADS Program, and the Btg Island Substance Abuse Council's Baby Safe Program to focus preventton education on healthy body Gaze, STD/HIV preventton and educatton, offering teens a safe, comfortable place to discuss health issues, relationship problems, self-esteem issues, refen-al services, and confidential HIV testing In addition, we will outreach to the local medical community servicing young wonieii (especially those who provide pap smears and other female specific health services) to identify any gaps m prevention education and services thereby estabhshing a referral service partnership with local physicians 3) What is the geographical area(s) to be served, facility and hours of operation" The West Hawau ?.IDS Foundations' service area encompasses North and South Kohala- ~~'aimea•'Kamuela, southward through Nonh and South Kona, Hawan Oce.in View L-states and Naalehu Our offices are located m the Pmes Shopping Center m Kailua-bona Our office hours are Gom 8 30 a m to -4 30 p m l1onday through Fnday Nonanvasn•e (Orasurc) Hl~~ lcsting is available al all tunes bVest Hawau 'av~ i-o~r Application for funding FY 2007-2002 Funder County of Hawaii Page 3 C. Collaboration/Coordination 1) What specific measure will be taken to collaborate/ coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? The West Hawaii AIDS Foundation has always and will continue to have close collaborations with all health care and social service agencies in the West Hawaii area We coordinate our prevention education program with the Department of Health (all departments from perinatal for teens to seniors programs), the Big Island AIDS Project, Department of Education, Salvation Army, Care 0 Van, the CHOW Protect, the Hawauan Health Care System, Big Island Substance Abuse Council, schools, businesses, and mental health services We will place particular emphasis on other community programs which access and support young women 2) How will these measures reduce or eliminate any existing duplication of services to your designated target group? By collaborating with other programs, we have been able to incorporate prevention educatton Into existing or newly developed programs, and, thereby, make it cost efficient In addition, by collaborating we aze able to have greater access to the target audience and impact them on many levels, which are interrelated For example, we work closely with the drug counselors at the high schools and make the students aware that not only is drug use destructive, but also that their~udgement is impaired while using drugs, and the probability of unsafe sexual activity taking place in increased dramatically In this way the student can incorporate the whole picture around his/her nsks for drugs and HIV/AIDS/STD's We have found collaboration to be very effective with the tazget populations, ,ind it places less funding stressors on all collaborators. D. Goals and Objectives 1) What are the major goals/benchmarks of the proposed program? The mayor goal is to decrease the incidence of HIV and STD transmission to our comiunity, specifically among young women To achieve that goal, rt is necessary to raise the awareness of the young women most at nsk for contracting HIV or an STD Focus on transmission, prevention, and the social and psychological issues around contagious disease prevention In accordance with the State Department of Health guidelines we will be using "Stages of Change" theones to impact slow but steady change rn nsk behaviors with this group In addition, w•e will be working with this "high nsk" group through other programs such as Altemattves to Violence, Big Island Substance Abuse Council (BISAC), Baby Safe, GI2AD's Program, and Family Support Services of West Hawaii, in order to incorporate safer sex practices and self-esteem decision making, into participants overall plan for life change We realize that this is a slow process, however, as young people aze given the tools to make changes they communicate those changes to their peers, and, 3 West Hawau AIDS Foundation Application for funding FY 2001-2002 Funder County of Hawau Page 4 eventually, it is our hope, that the healthy behavior, rather than the unhealthy one, becomes the ndnn The success of pnor programs funded by the County of Hawau are reflected in decreasing incidence rate as reported by the State of Hawaii and specific to the Island of Hawatt 2) What specific objectives/action steps are planned for each goal? We have worked wttli young adults in the community for many years Access will coiitiiiue at both the high schools in West Hawau (note the Health Educator position at Konawaena High School has been unfilled for at least the past six months), through Hawau Community College, and the University of Hawaii Additionally, we will be working to depth with groups, from the beginning to the end of their program, through Alternatives to Violence, BISAC, and Health Caze Providers who provide services to the target population Training will be conducted for prevention educators and peer educators around the specific needs of these young women Many techniques have been developed by the Department of Health, STD/AIDS Branch and augmented by this Foundation, so that they are culturally and ethnically representative of our community We currently have, and continually solicit and tram, peer educators for specific groups who work with our prevention education and volunteer staff to implement these programs It is been our experience that a change in behavior is a long and time-consuming road Youth programs have been to place for a number of years, but because of the using incidence rate in young women, it is more cntical than ever that we step up these programs and focus them specifically to those most "at nsk" We access new individuals daily As new people come into the programs, and others graduate from these programs, some of the graduates become our peer educators and advocates in the community PREVENTION EDUCATION NEVER STOPS We have been m this epidemic for more than 20 years with no abatement, prevention education is more than ever necessary This years' World AIDS Day conference in South Africa made it clear that this is an out of control global problem Conquering this global problem will take place "one person at a time " Here in Hawaii County we have shown that a problem can be diminished and hopefully conquered one person at a time with the help of government, private foundations and the collaborative effort of the entire community 3) V1'hat is the timeline for each action step? Youth programs are conducted throughout the school year and are coordinated through school health service We will have specific programs with the various agencies, i e , DOE's GRADS Program or BISAC's Baby-Safe Program, as they begin each new session, usually every other month We will then continue to work with each session group until the end of their piogram d'i'e will encourage the participants to continue access services from us after the completion of their piogram, and we will do follow up, with each individual if possible, over the next year on a quarterly basis 4) What significant client-centered outcomes will the program achieve? 4 Application for funcu 0 FY 2007-2002 Funder County of Hawaii Page 5 How many participants will a) Attain at least one personal program outcome, or b) Show measurable progress towards your program goals A part of the preventtorveducahon process is determmmg an individual's level of know•ledgc at the beginning and at the end of each program, whether rt be cone-day program or a long-term program It has been our expcncncc that measurable outcomes are often hard to gauge, but we are aware that the level of awareness and understandutg of prevention issues around HIV,!AIDS!STD's has nsen dramatical{y m our communuy dunng the last few years due the programs funded by the County of Hawatt among others The proof is a documented decrease in overall incidence rate In the specific programs around the stages of change, self-esteem, and negotiation directed to all groups, tt is possible to measure outcomes and our past experience shows that at least 25% of the participants make immediate dtscemable changes in their behavtor We have also found that it is necessary to reinforce those changes by continuing preventton education efforts The most specific outcome that we are seeking for all groups is a cleaz understandtng of what HIV/AIDS/STD's aze, how they aze transmuted, distinct and spectfic preventton techniques which are usable for each participant Our goal is to prevent the transmission of the disease, and, thereby, halt the epidenuc If 25% of the people change their behavtor to one that is safe and prevents the lransnussion of dtsease, then we will have had a successful program E. Servtce Delivery l) What methodology will be used in the program's delivery of service? Servtce delivery will include one-on-one individual outreach, in-depth groups and on-going communtty outreach to individuals and groups. Programs will be combined with other collaborati~•e programs such and health educatton in schools for efficiency and continuity of deltvery F. Evaluation 1) What process will be used to evaluate the programs and services? A statewide Prevention/Education Committee has developed evaluations of education/prevention presentations specific to HIV/AIDS/STD's in the State of Hawatt These evaluations aze spectfic to the target group in which the presentations aze being made to determine the impact of the matenal on the target audience. We will be using these evaluation tools for the various types of presentations parttctpants in the program complete the evaluation at the end of the program The evaluation questions generally tnclude content of the presentation, clarity of information, and understandtng of information presented, and how this presentation may affect future behavtor The evaluation also asks for information about the facilitator and matenal that includes content, Cacilitator's knowledge, and rapport with the group We will also be doing follow-up evaluations Cor those individuals who participated in 2 or more sessions, through one-on-one contact at 3 month intervals to 5 West Hawan AIDS Foundation Application for funding FY 2001-2002 Funder County of Hawan Page 6 detennine whether the information was incorporated by the individual, whether behavior change was continuing, and what reinforcement is needed to facilitate permanent behavior change We will also be asking our collaborative partners to evaluate our educational programs as designed to fit them specific needs 2) How will this process measure the outcomes specified in Item D (I-4)? The outcomes will be measured in the short term by review and compilation from the evaluation document If the matenal, which has been, and continues to be revised, is good, then an immediate increase in knowledge and decrease in risky behavior should result For those individuals in long-tenn one-on-one programs, the evaluations will be on-going by the educator and the consumer reviewing together, where in the stages of change a person is, what is needed to reinforce the change, and what the motivation will be to the next step of change The most salient indicator of measurable outcome, but one not so easily measured in a one-year penod, is a decrease in HIV/STD infection in the community We have seen by the latest surveillance report an overall decrease in the incidence of AIDS in Hawaii County Unfortunately, the increases iii 19-25 yeaz olds (especially young women) made us aware of the need for focused, in-depth education in the target group Over the past seven years this Foundation has been on the front-line of the AIDS/HIV/STD education in our community The community has responded, and the surveillance reports reflect that response, but there is much work still to be done Until everyone knows what HIV/AIDS/STD's are and how to protect her/liimself from these very contagious diseases, the epidemic will continue G. Program Fees 1) Does your organization charge a membership fee for service participants? No 2) Does the proposed program charge participants a fee for services provided by your organization? No H. Viability 1) Wltat is your justification or rationale Cor the expenditure of public funds for the proposed program? There are no other organizations in West Hawaii County that provide comprehensive HIV;'AIDS/STD education to the general public There aie no programs directed to ow 'high nsl." Cemale youth specific to H1V AiDSSTD's There is only one person from the DeparUnent oC Health who does prevention education and he is responsible foi education on the entire island G West Hav.ar , Application for funding FY [001-2002 Funder Coun(y of Hawau Page 7 Hl~!!AIDS;'STD's are public health problems The cost to citizens of Hawau County foi the treatment, housing, and medical support of a person with HIV/,AIDS or STD's is monumental (It is estimated that care for ONE person ~+•tth H[VAIDS is approximately 5100,000/yr) It is more cost effective to educate people than to treat their disease once rt is contracted It is important io rcmenibci that there is no cure and limited effective treatment for HIV; AIDS, and without significant prevcnton education, eve are condemning some of our citizens to a future that is not only painful and socially- unacceptable, but will ultiinately result to death For those young women who contract STD's there is a significant increase in their risk factors for contraction of HIV When one infection is present in their bodies, especially m their reproductive system, another tnfectton can easily transmit Itself to the already compromised area 1 believe, as I hope you do, that we have a responsibility to educate as many people as possible, so that the quality of their lives and our coininuntty w•111 be enhanced today and in fire future Our children are our future -let's keep them healthy 2) Wlrat are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? We continuously seek funding from all sources for our prevention programs We are currently' funded in part by the Department of Health of the State of Hawaii, the Centers for Disease Control, Hawau Island United Way, Philip Morris, among others, as well as by fundraising (one of which is our very successful Paradise Bike Ride which bongs significant income to the County as well) and personal donations Our mission statement mandates that prevention be a primary function of this Foundation To that end, we will always have prevention programs that focus on our community, and we will look to our community and outside our community for financial support to continue this tmportant work I. Budget l) Budget Tables See attached ORGANIZATION/AGENCY INFORMAT?ON A. Board of Directors 1) Has the organization's Board of Directors received formal training within the past tw•o (2) fiscal years? Yes, they attended at Strategic Planning Seminar in June 2000. a) What plans do you have to provide formal training to your Current Board of Directors? An annual training is conducted for new members and in-depth specific training in board management, fiscal issues, responsibility, etc, will be given to both new and continuing board 7 West Hawan AIDS Foundation Application for funding FY 2001-2002 Funder County of Hawau Page 8 ntembers b) When will the next board training be completed? Within the next 12 months c) How will you provide formal training to newly arriving board members or board members who missed a scheduled trainiag? A committee has been fonned to conduct tratntng of new members and an annual training scheduled each spring 2) What are the primary roles and responsibilities of your organization's Executive Director? The Executive Director, working with the Boazd of Directors, staff and other appropriate tndtvtduals, organizations/agencies, is responsible for the development and tmplementatton of all programs She is responsible for the maintenance of records and development of reports, development of the staff, formulation and implementation of the annual budget and overall management of the Foundation She also personally supervises all programs to ensure excellence to implementation and achievement of all goals and objectives in addition to fiscal responsibility 3) What are the primary roles and responsibilities of you organization's Board of Directors:' (Clarify role of executive officers vs general membership). The corporate powers of the corporation are vested to the Board of Directors The Board of Directors has general chazge of the affairs, funds, and property of the corporation with full power and duty to enforce the By-laws The Executive Officers have the following roles and responsibilities Prestdent General charge and supervision of the corporation, Vtee Prestdent acts in absence or disability of Prestdent, Treasurer chief financial officer of the corporation, and Secretary keeps the minutes and gives nonce in confomlity with the By-laws B. Past Performance 1) How effective has your organization been in achieving program goals in the past trvo (Z) fiscal years? Include the following: a) Quantitative date on numbers served: 1999 Actual numbers served 1620 2000 Actual numbers served (this contract still to process Data as of December 31, 2000, 1500 We expect to exceed our goal by the end of the contract 6; 30/01 8 Application for funding FY 200 ~ -2002 Funder County of Hawau Page 9 b) Qualitative data shoiviiig number and % of participants achieving measurable outcomes. 1999 Data supports that short-term immediate behavior change effectuated in appio>,imately ~5;%0 of [host who participated With the imptementat~on of long term m depth programs in 2000'001, change w'as slow but steady from not evcn being aware that their behavior was placing them "at risk" to full behavior change to less risky and safer behaviors 7>% of the time This is well above the national average and we believe that the effectiveness of the program is based on making it easily accessible, culturally appropriate and having peers be an integral part of the prevention education program These numbers are supported in the State incidence surveillance data With continued focus on our young people, especially our young women who tie at risk, we can continue to make sigm£cant m roads with our emerging "young adult" population C. Financial 1) Have your organizations' current program operations remains the same as last year? What major program or financial changes will be incurred next year? Program operations continue to be focused to two azeas, care for people with HIV and prevention education The changes which are being implemented are narrowing the focus to preventton educatton to specific very high nsk groups. The focus of this preventton educatton program is on those most recently identified as "at risk for HIV/STD infection " The only population where the mctdence of H1V/AIDS/STD's is rising is young, heterosexual women, They, along with teenage parents, aze the target populatton for this funding and it is complementary to other preventton programs within this organization The program, over the course of the past year, leas accomplished the following Program design, locating and training program personnel, and Program introductions to local schools and organizations It took longer than anticipated to establish this year's program which focused on our young people Now, however, we are fully implementing our current program and ready to begin the this program with a more focused target group We are planning on spending more than the originally- estimated time to the local schools through our program collaboration with the Department of Education's GRADS Program Addtttonally, we will now be working with local organizations and Hawau County health care providers that provide services to our target population 2) What is the status of all of your organizations' major contract or agreements for the next coming year? Primary Contracts State of Hawaii, Department of Health 3 One for care of people with H[V/AIDS, one for prevention education for women and one for prevention education for men HIUW for fy 2001 focused on preventton education HIUW rfp proposal in process for fy's 2002- 2003 Federal Ryan White Care contract for care - 1 year HUD SPNS grant for housing for people with AIDS (3 yr) State Housing Opponunities for People with AIDS, 1 yr Philip Morris grant (I yr) 9 West Hawau AIDS Foundation Application for funding FY 2001-2002 Funder County of Hawan Page 10 for the establishment of a `community gazden' to raise food for people with AIDS and the community at large These grants are reflected to the budgetary portion Many small grants (under 55,000) leave been sought over the past years to provtde technical assistance, organization development, and equipment purchases among others Other funding sources and grants are always being sought and applied for during the year 3) How does the proposed program fit into your organizations's long-range financial plan'' Prevention education is a primary focus of this Foundatton and comprises a full 1!3 of our operating budget Thts request to the County is a small, but very important, part of the over-all prevention educatton plan The loss of these funds would limit our ability to provtde quality, comprehensive programs to the residents of Hawan County and most especially to our young people Since there are no County employees providing these services, our organization fulfills a needed position within the County plan, and we, therefore, look forward to a long association with the County m helping us to provide quality, comprehensive prevention education to the community D. Monitoring 1) During the past two (2) fiscal years, what financial and/or administrative monitoring has your organization received from any and all funding sources? The Department of Health has monitored this Foundatton each year for fiscal soundness and program management The monitoring was for both our comprehensive contract with the Department of Health and our education contract with the Centers for Disease Control, which is funded through the Department of Health Monitoring Agent Peter Whittcar, Chief, STD/AIDS Branch, Department of Health, 3627 ICrlauea Avenue, Rm 306, Honolulu, HI 96816-2399 Telephone (808) 733-9010 We have also been monitored by the Ryan White Care Act grantor, HUD SPNS monitoring agents, and State HOPWA grantor In addttton a fiscal audit was completed for FY 99/2000 by Kawahara & Co ,CPA's, 910 A Honoapttlani Highway, Laltatna, Maui, HI 96761, Telephone (SOS) 661-440 E. Alcohol, Tobacco & Dru¢-Free Workplace Policies & Information 1) How does you organizatton address alcohol, tobacco, and other drug prevention information dissemination as a part of your workplace and/or program environment? The West Hawau AIDS Foundatton is a drug, alcohol and tobacco free workplace as prop idcd m our Policies and Procedures Manual In addttton, infom~ation and referral counseling is available to all staff member s and to the public through our Foundation 10 O I V QI f11 A W N ~ 3 Z C ~ (7 ~ H ~ _ ~ ~ ~ _1 m i Z ^1 m _i ~ _i Z 1"' O A R n ~ A ~ A ^ A R A ~ A ^ .ZI w D ~ to ~ r r l m ~ ~ ! 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X ~J1 V'1 ~ W a o r A `b c,p ~ $ ~ ~ w ~ ~ T w ~ 3 ~ a m u o = _ 2 V' ~ a 'a y `'f c ~ ~ 3 c v ~ O _ o m y O s N N c m m V/d~ l.Y} o n W v o o ~ ~ \7 ~J N ~ ~ ? ~ ~ ~ ~ ~ N ~ o y D ~ 8~ ~ ~ ~ ~ 8~ w m N ~ ~ ~ ~ ~ N Q cr ~s S1 ~ ; o ~ a s m ~ ~ ° y 7v O ~ ~ a ~ ~ ~ a r o< U' ~ ~ ~aj~ ~ ~OI~ O K $ S o N W ~ ` n'~ N ~ N \ 4 p V ~ p 4 p Nsm N N r w ~ W \ \ ~ rt \ ~ ~ ~ ~ c° ~ _ - , ~ ~o a ~ ~ ° • O o w > > - c " c J m ao o = ~ ~ T T 7 n Q A `G O ~ ~ pj H ~ C ~ ~ _ ~ 0 m ~ ~ ~ to n m ~ ~ C o 2 z m ~ m ~ H n V7 h v r ~ ~ ~ ~ 1,, ~ ~ ~ ~ p ~ ~ " 1 ~!1 ll~ti lr~ (~j 6 c U(1 ~ ~ ~ ~ N ~ m O N n C7 n n a O n ~ C~ ~ ` O Q ~ o 3 i N ~ ~ ~ ~ ~ n 3 N . ~ r 3 H vi ~ Vl ~ o0 ~ ` O ~ ~ .b ~ pr `C N ~ 1 o O ~ ~ ~ Q 0 V 7 ~ ~ o ~ m ~ y.l ' O m n ~ V+ ~l ~ ~ Vj O 3 m `N N N In ~C ~ ~i a' fD" ~ n H O 7 ~1 ~ a N ~ 3 $ o ,a o _ ^ n O O ~ o p d a c o~ \'b'est Hawan AIDS Foundatran Revenue Sources - Pnvate Foundations Atherton Grant 53.000 00 Visitor Industry 53,000 00 I;SDHS $2,500 00 PostU~~e Aware $6,582 00 Total Amount 515,082 00 Stephen K Yamashvo Harry A Takahashi ,4favor - - - Dvector COUNTY Off' iii41K~k1`I DEPARTMENT OF FINANCE 25 Aupuni Street, Room I i 8 HJo, Haw°ii %720252 (808) %1.8234 Faz(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 #1 thru #11 below Yes No ? 1. Has the agency operated continuously for the past three (3) years? Q ? 2 Has the agency operated with a posttrve cash flow for the past three (3) years? © ? 3. Does your Board of Directors approve a detailed cash flow budget before the begimm~g of each fiscal yesfl ® ? 4. Do your Board meeting satiates show that quarterly financial stattmtrnts are approved? Financial Statements approved monthly. ? 5. Is your equity balance at least 20% of your Total Lrabthty balance? 0 ? 6 Is your Total Current Asset balance larger than your Total Currertt Lrabiliry balance? ® ? 7. Are bank rceoncilianons and accounting performed by someone other than the check signatory? ? 8 Are you fully insured for the agency's vehicle(s) and building(s)? No owned vehic lea. ? 9. Is your Wor{cers' Compensation at least 2% of payroll? ?x ? 10. Are you current (son-delinquent) on all payroll and payroll tax payments? ® ? 11. Is the agency free of any pending htrgation, hens orludgmrnts? ? 0 12. Within the past 12 months, has the agency applied for vendor or bank credit and was domed credit? If yes, Please explain. As the grant applicant, I certify that the agency liar satrsjactonly responded to each ojtbe above gtresnonr and explained err needed !hereby certify that tJtts tnjormanon u nue and correct to tBe best ojmy browledge. A me West Hawaii AIDS Foundation P 808-331-8177 B Y' prop~by; Wea Smith, Bookkeeper h 1/29/01 root Nundl'iae Siyunne note Cemfleaby: Georgie Kennedy 1/29/01 Prue Norms of Fssvnve D+rstor s, Deu WEST HAWAII AIDS FOUNDATION FINANCIAL STATEMENTS For The Year Ended June 30, 2000 (With Comparative Totals for June 30, 1999) ~C Rona)d A. Kawakara Fd Co. Certi~ied Pubic Accountants TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT 1 FINANCIAL STATEMENTS Statements of Financial Position 2 Statements of Activities 3 Statements of Functional Expenses 4 Statements of Cash Flows 5 Notes to the Financial Statements 6 - 9 910-A Honoapnlant H~vy Lahama, Maw, HI 96761 (808)661-4405 Fax(808)661-0633 841 Alua St , Swte 102 Watluku, Maw, HI 96793 RONALD A KAbVAHARA & CO (SOS) z44-553 i • Fax (808) 244-5218 CERTIFIED PUBLIC ACCOUi~TAi`T5, INC INDEPENDENT AUDITOR'S REPORT The Board of Directors West Hawaii AIDS Foundation Kealakekua, Hawaii 96750 We have audited the accompanying statement of financial position of West Hawaii AIDS Foundation, (a nonprofit organization) as of June 30, 2000, and the related statements of activities, functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of the West Hawaii AIDS Foundation's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. 1n our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of West Hawaii AIDS Foundation as of June 30, 2000, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles. r Lahaina, Hawaii November 10, 2000 CPA „ ~ ~~'A` IIr 0• IYw, IMb,••U„41M V/W~ l WEST HAWAII AIDS FOUNDATION STATEMENTS OF FINANCIAL POSITION JUNE 30, 2000 (With Comparative totals for June 30, 1999) 2000 1999 ASSETS Cash $ 60,644 $ 73,806 Grants Receivable 53,298 33,545 Prepaid Expenses 6,281 4,810 Marketable Securities 535 - Property and Equipment, net 15,016 12,333 Restncted Cash 136,795 133,447 TOTAL ASSETS $ 272,569 $ 257,941 LIABILITIES Accounts Payable $ 10,539 $ 6,134 Unearned Grant Income 6,170 - Accrued Vacation Pay 12,162 9,599 TOTAL LIABILITIES 28,871 15,733 NET ASSETS Unrestricted 106,903 108,761 Temporarily Restncted 3,348 - Permanently Restncted 133,447 133,447 TOTAL NET ASSETS 243,698 242,208 TOTAL LIABILITIES AND NET ASSETS $ 272,569 $ 257,941 • The accompanying notes are an integral part of these finanaal statements 2 WEST HAWAII AIDS FOUNDATION STATEMENTS OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2000 (With Comparative Totals as of June 30, 1999) TEMPORARILY PERMANENTLY 2000 1999 UNRESTRICTED RESTRICTED RESTRICTED TOTAL TOTAL REVENUE AND OTHER SUPPORT: Federal Grants $ - S 151,066 $ - 5 151,066 S 114,061 State Grants - 214,565 - 214,565 227,231 County Grants - 7,640 - 7,640 8,000 Hawau United Way - 6,750 - 6,750 4,500 Hawau Hotel Industry - 3,000 - 3,000 0 Travel Grant - 2,500 - 2,500 0 Trust and Foundation - - - 0 500 Donations 7,605 - - 7,605 61,851 Fundraising 14,177 - - 14,177 11,562 Interest 3,550 - 1,777 5,327 5,667 Unrealized Investment Return 1,912 - - 1,912 0 Miscellaneous 1,107 - - 1,1D7 188 NET ASSETS RELEASED FROM RESTRICTIONS: Restnctions Satisfied by Payment 383,950 (382,173) (1,777) - - TOTAL REVENUE AND OTHER SUPPORT 412,301 3,348 - 415,649 433,560 EXPENSES: Program Services 335,899 - - 335,899 313,986 Management and General 64,477 - - 64,477 64,728 Fundraising 13,763 - - 13,783 6,216 TOTAL EXPENSES 414,159 - - 414,159 384,932 CHANGES IN NET ASSETS (1,858) 3,348 - 1,490 48,628 NET ASSETS, BEGINNING OF YEAR 108,761 - 133,447 242,208 193,580 NET ASSETS, END OF YEAR $ 106,903 5 3,348 $ 133,447 $ 243,698 5 242,208 ' The accompanying notes are an integral part of these finanual statements 3 WEST HAWAII AIDS FOUNDATION STATEMENTS OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED JUNE 30, 2000 (With Comparative Totals as of June 30, 1999) SUPPORTING SERVICES MANAGEMENT PROGRAM AND FUND- 2000 1999 SERVICES GENERAL RAISING TOTAL TOTAL Salaries and Wages $ 157,663 $ 39,416 $ - $ 197,079 $ 196,709 Payroll Taxes 14,288 3,572 - 17,860 18,318 Employee Benefits 14,354 3,589 - 17,943 16,760 Total Salanes and Related Expenses 186,305 46,577 - 232,882 231,787 Bank Fees 61 15 - 76 2,118 Client Assistance 90,642 - - 90,642 62,082 Depreciation - 4,402 - 4,402 5,407 Dues and Subscriptions 490 122 - 612 709 Insurance 3,610 902 - 4,512 3,909 Interest and Fees - - - - 3 Miscellaneous 2,009 502 - 2,511 736 Postage 1,567 392 - 1,959 2,269 Pnnhng and Publication 819 205 - 1,024 2,448 Professional Fees 4,758 1,190 - 5,948 5,951 Program Actrvihes 4,959 - 13,216 18,175 19,887 Rent-Bwlding 17,464 4,366 - 21,830 19,780 Repairs and Maintenance 1,076 269 - 1,345 5,896 Supplies 3,789 947 - 4,736 5,602 Taxes -Other - - 567 567 4 Telephone 3,279 820 - 4,099 5,302 Training 3,111 778 - 3,889 2,338 Travel 8,182 2,045 - 10,227 5,420 Utilities 3,778 945 - 4,723 3,284 TOTAL OTHER EXPENSES 149,594 17,900 13,783 181,277 153,145 $ 335,899 $ 64,477 $ 13,783 $ 414,159 $ 384,932 The accompanying notes are an integral part of these financial statements 4 WEST HAWAII AIDS FOUNDATION STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2000 (With Comparative Totals as of June 30, 1999) CASH FLOWS FROM OPERATING 2000 1999 ACTIVITIES Increase in NetAssets $ 1,490 $ 48,628 Adjustments to Reconcile Increase in Net Assets to Net Cash Provided by Operating Activdies• Depreciation 4,402 5,407 (Increase) Decrease in Operating Assets Grant Receivable (19,753) (1,764) Accounts Receivable - 597 Marketable Secunties (535) - Prepaid Expenses (1,471) 1,051 Secunty Deposit - 1,300 (Decrease) Increase in Operating Liabilities Accounts Payable 4,405 (1,747) Unearned Grant Income 6,170 - Accrued Expenses 2,563 1,572 Total Adjustments (4,219) 6,416 NET CASH PROVIDED BY OPERATING ACTIVITIES (2,729) 55,044 CASH FLOWS FROM INVESTING ACTIVITIES Moines Transferred to Restncted Cash (3,348) (41,311) Payments for Property and Eqwpment (7,085) - NET CASH USED BY INVESTING ACTIVITIES (10,433) (41,311) NET INCREASE IN CASH (13,162) 13,733 CASH, BEGINNING OF YEAR 73,806 60,073 CASH, END OF YEAR $ 60,644 $ 73,806 SUPPLEMENTARY DISCLOSURES Taxes Paid $ - $ - Interest Paid - - $ - $ . The accompanying notes are an integral part of these financial statements 5 WEST HAWAII AIDS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2000 NOTE 1 -NATURE OF ACTIVITIES West Hawaii AIDS Foundation (the "Organization") was incorporated under the laws of the State of Hawaii as a nonprofit corporation on April 22,1993 The purpose of the Orgarnzation is to prowde education, counseling and financial assistance to persons of the County of Hawaii who have contracted the Human Immunodeficiency Virus (HIV) or who have shown symptoms of Acgwred Immunodeficiency Deficiency Syndrome (AIDS). The Orgarnzation also promotes education and public awareness of HIV. A sigrnficant portion of the Organization's support is received from Federal, State, County, and private grants NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Accounting The Organization uses the accrual method of accounting (b) Financial Statement Presentation The financial statement presentation follows the recommendations of the Financial Accounting Standards Board in its Statement of Financial Accounting Standards (SEAS) No.117, Financial Statements ofNot-for-ProfitOn7anizations. Under SFAS No. 117, the Organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. (c) Revenues and Other Support Grants and other contributions of cash and other assets are reported as temporarily restricted support if they are received with donor stipulations that limit the use of the donated assets. When the donor restrictions expires, that is, when a stipulated time restriction ends or the purpose of the restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions . 6 West Hawaii AIDS Foundation Notes to Financial Statements June 30, 2000 Page Two NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont'd.) (d) Cash and Cash Equivalents For the purpose of the Statement of Cash Flows, the Organization considers all highly ligwd investments with an irntial maturity of three months, or less, to be cash equroalents (e) Income Tax The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and similar State provisions (f) Donated Services No amounts have been reflected in the financial statements for donated services. The Organization pays for most services requiring speafic expertise. However, many individuals volunteertheir time and perform a variety of tasks that assistthe Organization with specific assistance programs, solicitations, and various committee assignments. (g) Functional Expenses The cost of providing various programs and other activities have been summarized on a functional basis in the Statement of Activities and in the Statement of Functional Expenses. Accordingly, functional expenses have been allocated between Program Services and the Supporting Services it benefits. (h) Estimates The preparation of financal statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. (i) Reclassifications Certain accounts in the prior-year financial statements have been reclassified for comparative purposes to conform with the presentation in the current-year financial statements West Hawan AIDS Foundation Notes to Finanaal Statements June 30, 2000 Page Three NOTE 3 -PROPERTY AND EQUIPMENT Property and Egwpment are carried at cost or, if donated, at the approximate fair value at the date of donation. Depreciation is computed using the straight-line method over 5 to 10 years The following is a summary of property and equipment• Office Equipment $ 36,567 Furniture and Fixtures 4,699 41,266 Less Accumulated Depreciation (26,250) Net Property and Equipment $ Depreciation expense was $4,402 for the year ended June 30, 2000. NOTE 4 - LEASE The Orgarnzation leases office space underanon-cancelable operating lease expiring in February 2004. At June 30, 2000, minimum future rental payments under this lease are as follows• Year Ending June 30 2001 $ 21,518 2002 21,518 2003 21,518 2004 14.345 Total minimum future rental payments 7$ 8.899 NOTE 5 -LINE OF CREDIT The Organization has secured, a $40,000 short-term line of credit with a bank expmng in May 2001, and which is collateralized by a security interest on the Organization's cash, grants receivable and government contracts. The line of credit provides for interest at 2% above the bank's base rate. No borrowing was outstanding under this line of credit as of June 30, 2000 . 8 West Hawau AIDS Foundation Notes to the Financial Statements June 30, 2000 Page Four NOTE 6 -RESTRICTIONS ON NET ASSETS Permanently restricted net assets are restricted to Permanent endowment, with the use of income for client services $ 133,447 Total Restricted Net Assets $ ~ 447 NOTE 7-INVESTMENTS The Orgarnzation carves investments in marketable securities, with readily determinable fair values and all investments in debt securities, at their fair values in the Statement of Financal Position. Unrealized gains and losses are included in the change in net assets in the accompanying Statement of Activities. NOTE 8 -COMPARATIVE TOTALS The financial statements include certain prior-year comparative total amounts. Such total amounts do not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles Accordingly, such amounts should be read in conjunction with the Organization's financial statements for the year ended June 30, 1999, from which the comparative total amounts were derived. NOTE 9 -CONTINGENCIES The Organization receives a significant portion of its revenue from government grants and contracts, all of which are subject to audit by the applicable governing bodies. The determination of amounts received under these programs generally are based on allowable cost reported to and audited by the applicable agencies. Until such audits have been completed there exists a contingency to refund any amount received in excess of allowable cost. 9 o ~ Return of Organization Exempt From Income Tax ~ Form 99O Under sectlan 501(c) olthe Internal Revenue Code (except black loop hene0t trust ar 1 ' private laundatlon) or section 4947(a)(1) nonezempl charitable trust Dpwn.nl °I Nr Trwury TDis Form Is Open "ra,,,e pa,,,,,,. gr.;°. Note 1ha organ¢abon may have to use a copy o! rhro refum to sabs/y state reporting regwremanrs to Public Inspection A For the 1999 calendar year, OR tax yearperlbtlbeginnlnp JUL 1, 1999 antlentlmq JUN 30, 2000 0 °nid' C Name of organizahon 0 Employer Idantllicallon number °nv,pr Plrr °I u..IRS '0tl"r' 1bMO' EST HAWAII AIDS FOUNDATION 99-0305807 pool er 0;;'i m sry.~. Number and street (or P 0 box d mail is not delrveretl to street address) Room/swte E Talaphena number On"~ sp~n° 75-240 NANI KAILUA DR. 806 331-8177 ,Mum Q~°i° n nso- City ar town, state ar country, and ZIP+4 F Check ? if exemptlon (c° u'iv° AILUA-KONA, HI 96740 appllraUOnispentlinp G Type pllorgamvlion Exempt antler 601(c) (3 (insert number) OR ? section 4947(x)(1) nonexempt charitable trust Nota• Section 501 e ~ exam t or anrutrone and 4947 a 1 nonexem t charitable iru le MUST attach • eom letad Schedule A orm 890 . H(a) Is this a group return hied far attilutes7 Yes No I II e0her box In H Is checketl Yes; enter four-0pK group (h) If Yes; enter the number of aKlnles far which this exemptlon number (GEN) ? - - -r- - - - - - - - - retum is filed ? J ACCOUninp melhotl ~ Cash r n i A~rual a NI.. • t. nlum a.e .n o .nir.tlon owM.O . u rMl Yes No gher s ecl ? K Check nen ? d the orpanizahon's gross rocerpts are normally not moro than $25,000 The organi~Uon need not Ole a return wdh the IRS, but d it receMtl a Fonn 990 Package in the mail, it should ale a retum without On~nClal dah Seme sUl~reOYlre a cOmDlete return Nola Form 990. be us b o anlzeNons with rasa is le than 100 000 and foM assts kss than SO 000 at end o! ear rt Revenue Ex enses and Chan es In Net Assets or Fund Balances 1 Cbntnbutlons,grRs,granls,andslnugramounlsrecelvetl a Directpubhcsupport to 7,605.' b IntluectDUDlicsuDPOrI 1b 6,750. e Government contributions(pranls) tc 378,771. d TDtal (atltl lines 1a through 1c) (attach scnetlule of contrlDutors) (casnS 393,126. noncasnS ) td 393,126. 2 Program service eevenue including government has and contncls (from Part VII, Ilne 93) 2 3 Membership dues and assessments 3 4 Interost on sarongs and temporary cash Investments 1 5 , 32 7 . 5 Onidends and interest from secuntles 5 6 a Gross rents 6a ~ b less rental expenses eb , e c Net rental Income or (loss) (subtract Ilne 6b from Ilne 6a) rOc ~ 7 ONerinvestmentrncome(describa? UNREALIZED INVESTMENT INCOME 7 1,912. 8 a Gross amount from sale of assets other A 6ecudtles B Other than Inventory Se b Less cost or other basis and sales expenses 86 c Gain or (loss) (attacn schedule) f!c d Net gain or (loss) (combine line 8c, columns (A) and (B)) Sd 9 6peclal events and actN~Des (attach schetlule) a Gross revenue (not including S 0 • of contrlbutlons reported on Ilne f a) 9a 14 , 17 7 . b Less tluectexpensesotAerthanNndnisingexpenses gb 13 783. e Net Income or (loss) from special events (subtnct Ilse 9b tram Ilne 9a) SEE STATEMENT 1 gs 3 9 4 . 10 a Gross sales of inventory, less returns antl allowances 10a p Less cost Of g00tls sold t Ob e Gross profit or (loss) from sales of inventory (attach schedule) (subtraG Ilna 10b from Ilne 10x) 10e 11 Other revenue (from Part VII, hoe 103) tt 1, 10 7 . 12 Total revenue adOlmes 1tl 2 3 4 5 6c 7 6d 9c tOc and 11 tz 401, 866. " 13 Proprom services (from line 44, column (B)) t3 335 , 899 . 14 Management antl general (from line 44, column (C)) t4 64 , 4 7 7 . g 15 Fundnlslnq (from line 44, column (D)) 16 ty 16 Payments to aKliates (attach schetlule) 16 17 Total ex enses adtlllnesl6antl44 column A t7 400, 376. 10 Excess or (deficd) for the year (subtnct Ilna t7 from Ilne 12) 10 1 , 4 9 0 . " 242 20 10~ 19 Net assets or fund balances al beginning of year (from line 73, column (A)) 19 r Z 20 Olner changes in net assets or Nod Dalances (attacn explanation) 20 21 Net assets or fund balances al end of ear combine IMas 18, 79, and 20 21 2 4 3 , 9 LHA For Paperwork Raduellon Ael Notice, sae page 1 of the separate InsWellone. Form 990 (1999) a:am+ 1 u-u-eD Fonn 99J (19Da1 WEST HAWAII AIDS FOUNDATION 99-0305807 Pape2 Part II tatement o All orpaniralldns must complete column (A) Columns (9), (C), antl (D)are requued for s3clldn 501(c)(3) and Funetlonal Facpenses (4) organlzatlons antl section 4947 a 1 nonexempt charltaDle trusts but o Ronal for others Do not include amounts reported on line A Total (B) Program (C) Management 66, 8D, 9b. 10b, or 76 0l Part I 1 1 serves and eneral ID) Fundralslnq 22 Grants antl allocations (attach schedule) , can s noncan f 22 23 Specific assistance to indrvlduals (attach schedule) 23 24 Benefits Dald to or for members (attach schedule) 24 25 Compensation of officers, dueclors, etc 25 0 • 0 . 0 . 0 . ze Dtnersalarlesandwages z6 197,078. 157,662. 39,416. 27 Pension plan contributions 27 20 Olheremployeebenehts 2e 17,943. 14,354. 3,589. z9 Payrootaxes z9 17,860. 14,288. 3,572. 30 Professlonaltundralsinglaes 30 31 Aaounbnp tees 31 32 Lepaltees 32 33 Supplies 33 4, 736. 3, 789. 947. 34 Telephone 34 4, 099. 3, 279. 820. 35 PostapeandshlpDlnp 3S 1,959. 1,567. 392. 36 Occupanq 38 21, 830. 17, 464. 4, 366. 37 Equlprnenlrentaland maintenance 37 38 Pnntlnp and publications 38 1, 0 2 4 . 819. 2 0 5 . 39 Travel 39 10,227. 8,182. 2,045. 40 Conferences, conventions, and meetings 40 3 , 8 B 9 . 3 , 111. 7 7 B . /1 Interost 01 42 Depreciation, depletion, etc (attach schedule) 42 4 , 4 02 . 4 , 4 0 2 . 43 Other expenses (Ilsmlie) a 43a b 43b e 43c e 43d e SEE STATEMENT 2 43e 115,329. 111 384. 3,945. 44 Tel, Nneeanr anrr.• I.er Ilnr u mnupn L7) b~tw~p'xen'n•;,,001;°sl'""0 mlrm'IBFIDA F+rrv,n•w 44 400, 376. 335, 899. 64, 477. 0. NeDOrllnp of Joint Costs - Dld you roport In column (9) (Program servlces) any (alnt costs from a combined eduratlonal rampalgn and Nndnlsinp solicitation? ? ~ Yes ®No If Yes; enter (I) the aggregate amount of these )Dint costs S . (II) Ne amount allocated to Program servlces S III the amount allaal4d to Mana ement and eneral S and h the amount allocated to Fundralsln (I Statement of Program Service Accomplishments What Is the orpanrntion's pnmary exempt purpose? ? SEE STATEMENT 3 Program Ssrvlee NI apnle•Ibn• mu•t daWM rnrr arrpt purpew WI•r•rrrib In . rtrrlr (a11rM rr•rin•r Sbb VI• nunla•r of ell•nb •r'/•4 puelluean• I••utl, •le. DI•cu•• aDeMea •dil•vrrwb inr r not rnwurWla (Serfon ed,(gFll na yl arp•ntr•em• rw Iw71y(11 nrtri~rpt diMbbl• eu•b mnt r.o.tlr Uu rrwn, of p•nb rN (~"qp ra i~~M(~1 rleutlrn• b •mwr 1 ewer, eut eptlmr br enr• ) a COMPREHENSIVE COMMUNITY BASED ON HUMAN IMMUNODEFICIENCY VIRUS HIV SPECIFIC SERVICES, PERSONAL CAR AIDES IN HOUSE SUPPORT PROVIDERS IN THE CARE OF HIV INFECTED INDIVIDUALS. Grants and alfocatlons 3 3 5, 8 9 9. b TO EDUCATE AND PROMOTE PUBLIC AWARENESS Grants and allaations c TO PROVIDE SERVICES FOR HIV POSITIVE PEOPLE Grants and allocations d Grants and allocations e pher r ram servlces attach schedule (Grants and sexauons S f Total of Preeram servles E:pansas (should equal Ilse 44, column (e). Program servlces) ? 3 35 , 9 9 . ,~0i ~ 2 Form 990 (1999) Form 990(1999) WEST HAWAII AIDS FOUNDATION 99-0305807 PayeO Balance Sheets Nate Where raqurred, attached schedules and amounts wrthrn the desenphon column (A) (9) should be for end•o!-year amounts only BeOmninO o}year Enp of year 45 Cash-non-Intereshbearinp 73, 806. 45 60, 644. 46 Savings and temporary cash investments 13 3 , 4 4 7 . 46 13 6 , 7 9 5 . 47 a Accounts recarvaDle 47a h Less allowance for douDtlulaccounts /7b 47c 4S a Pledges recervaDle 4Sa h Less allowance for doubtful accounts 4eh 4Se 49 Grantsrecervable 33,545. 49 53,298. SO Receivables from otllcers, tlirectars, trustees, antl key Employees SO N 0 51 a Other notes antl Loans rocervaDle 31 a h Less allowance for doubtful accounts 51h Stc 52 Inventodes for sale or use S2 53 PreDaitl expenses and tlelerred charges 4 , 810. 53 6 , 2 81 . 54 Investments•securoies STMT 4 0. S4 535. SS a Investments • land, buildings, and equlDment basis 55a D Less accumulated depreclatlon SSh 55c 56 Investments -other 5S 57 a Land, buildings, and equpment basis 57a 41 r 2 66 . , D Less accumulateddeDrocla9on 57b 26,250. 12,333. 57e 15,016. Sd Other assets (descnbe ? I SS Sg Totalassels add lines 45throu h56 musts ualline74 257,941. 59 272,569. SO Accounts payable and accrued expenses 15 , 7 3 SO 2 2 , 7 1 . 01 Grants payable 51 ~ 62 Deterred revenue 62 6 , 17 0 . 03 Loans from officers, directors, trustees, and key employees 83 j fM a Taxbxempt bond Ilabllkles Nor b Mortgages antl other notes payable Wh 55 OtherllabdiDes (descnDe ? ) 65 S6 To1a111ahI1Nlea atld lines 60lhrou h 65 15 , 7 3 3 . 65 2 8 , 8 71 Organlaallons that follow SFAS 717, check hen ? and compNte lines 67 through 69 and Ilnes 73 and 74 57 unrestricted 108, 761. b7V 106, 903. SS iempororiyrestricted 55 3,348. m" 09 Permanentyrostdcted 133,447. 69 133,447. Orpan~atlons that do not lotto, SFAS 177, check here ? 0 and complete Ilnes - LL TO through 74 ,°e 70 Capital stork, trust pdncipal, or current funds 70 w 71 Paldyn or npital surplus, or land, Dulldrn0, and equipment fund 77 72 Retained earnings, endowment, accumulated Ncome, or other Nntls 72 73 Total net assets or hne balances (add fines 67 Mrouph 69 OR fines 70 through 72, column (A) must equal Ilse 19 and column (S) must equal line 21) 2 4 2 , 2 0 8 . 73 2 4 3 , 6 9 8 . 7I Total Ilabilltln and net assets / lone balances add fines 66 and 73) 2 5 7 , 4 1 . 74 2 72 , 5 6 9 . Farm 99015 avalahh tar publk Inspection and,fer some peopN, serves as the primary or soM aouree of information about a paNcular oryaniratlon How the pubOc perceWes an aryaniration in such asas may De detertninetl hYthe inlormauan presented on Il5 return Therolore, please make sure the return Is complete and accurate antl fury tlescdhes, in Part III, the oryanlratlon's programs and sccompllshments °i-i~ w 3 Form 990 1999 WEST HAWAII AIDS FOUNDATION 99-0305807 Pa ea Part IV-A Reconcillatron of Revenue per Audited Part V-B Reconclllation of Expenses per Audited Financial Statements with Revenue per Financial Statements With Expenses per Retum Retum a Total revenue, gains, and other suDPOrt a Total expenses and losses per per audited linancial statements ? a 415 , 6 4 9 . audited financial statements ? a 414 , 15 9 . h Amounts Included on line a but oat on h Amounts Included on line a but not on line f 2. Fonn 990 line 77, Form 990 (1) Donated services (1) Nel unrealised gams and use o1 tacadfes = on investments S (2) Pnoryearad)ustments (2) Donated services reported on line 20, and use of lacilities S Form 990 S (3) Recoveries of prior (3) Losses reDOrted on year grants S Imo 20, Form 990 S (e) Other (speciy) " (a) Other (specify) STMT 5 = 13,783. ~ STMT 6 s 13,783. ' Add amounts on Imes (1) through (4) ? b ~13 , 7 8 3 . Adtl amounts on hoes (1) through (4) ? 0 13 , 7 83 . c Line a mmusllne b ? e 401, 866. a Lineeminusline b ? e 400, 376. d Amounts includetl on hoe 12, Form ; ~ s~ ~i-'~; d Amounts Included on tine 17, Form ' 990 but not on hoe a • ~ gw•. 990 but not on line a ' Investment expenses £ ".,'T' " (t) Investment expenses ~ not included on z ~ °~,,ga~~"` xE r not included on 3* line 66, Fonn 990 S •~'~f:~• ~T;a.; Ilne 6D, Fortis 990 f „x , (2) Otner(sDeciy) (2) Otner(specdy) Y Atld amounts on Imes (1) and (2) ? d Atld amounts on Imes (1) and (2) ? d e ToUI revenue Der line [2, Fonn 990 a Total expenses Der hoe 17, Form 990 (line c plus line d) ? e 401, 866. (hoe a ptus Ona q ? e 400, 376. a V Llst of Officers, Directors, Trustees, and Key Employees (List each one even it not compensated ) (B) TRIe and average hours C) Compensation D~(~ee.inweei,. m (E) Expense (A) Name antl atldross per week devotetl to 'If not D i ,enter p.,,.~ad,r ~"r account and osdlon other allowances DON SASAKI ICE PRESIDE P.o. sox i~-__ _ REAI,AKERUA, HI 96~3b - 1 0. 0. 0. PHILIP HEMA ECRETARY §f-319 ROAD-I) - CAPTIAN COOK, HI ~67a4 1 0. 0. 0. SUSANNE ST. J_OHN REASURER ~~-305 HOKU_PLACE KAILUA-ICONA, HI 96'f~~ 1 0. 0. 0. H 75 Dk any oflker, tlinctor, trustee, or key employee receive apgropata compensation of more than 5700,000 from your o anlxallon an all rotated pl oroanhatlons, of whkh moo man 570,000 was provided by iha rotated organlatbns7 N Yes' attach schedule ? ~ Yes ~ No Form 990 (7999) Form 990 (1999) WEST HAWAII AIDS FOUNDATION 99-0305807 Pages paKy~ Otherlnformatlon Yes No 76 Did the orpanlzatlon engage in any activity not previously reported to the IRB~ Ii Yes; attach a detailed tlescriplior~ of each activity 76 X 77 Wero any changes made in the organizing or governing documents but nqt reported to the IRS 77 X If Yes; attach a conlonnetl coDY of the changes 7B a Di0 the organization have unrelated business gross income o1 E7,000 or mare Ounnq the year covered by This returnT 78a X b 1} Yes; nos it Dled a tax return on Form 990•T for this years N/A 78b 79 Was there a liquidation, dis5olutidn, termination, or substantial contraction during the years 79 X If Yes; attach a SlatemenL 80 a Is the organization related (other than by associalien with a statewitle or nationwitle organlntlon) through common membership, governing bodies, trustees, omcers, etc , to any other exempt or nonexempt arpaniration~ 80a X b If YBS; enter the name df the organization ? antl check whether it is exempt Ofl 0 nonexempt B7 a Enter the amount of political expentlilures, direct or Indirect, as tlescribetl In the instructions for line 61 81 a 0 . b Did the organlntlon file Farm 1120-POL for this year't 81b X 82 a Old the organlntlon receive donated services or the use of materials, egwpmenL or facilities at no charge or at substantially less than fair rental valuer B2a X h If Yes; you may intlicale the value o} these Hems here Oo not Include this amount as revenue In Part I or as an expense in Part II (See instructions for reporting In Part III) 82b N/A , 83 a Ditl the organization compry with the public Inspection requirements for returns and exemption aDPllratlons7 83a K b Oitl the organlntlon compty wdh the disclosure requirements relating to quitl pro quo conirtbutlons7 N/A gap M a DM the oryamn8on sotlcd any contnbullons or q'dls 1ha1 were not tax deductibleT Boa X D li Yes; dm the organization Include wiN every sollcifation an express statement loaf such contributions or gilts were not taxtleducbble~ N/A 81h 85 501(e)(4), (5), or (S) orpenrrahona a Were substantally all dues nondeductible DY membersT N/A 85a b DIO Ne organlntlon make only In-house lobbying expenditures of 52,000 or IessT N/A 85h It Yes' was answered to either BSa or 85b, tld not complete BSc through 85h below unless the organlntlon received a waiver for proxy tax , awed for the prior year e Dues, assessments, and similar amounts from members 85e N/A , tl Section 152(e) lobbylnp and Dotitical expenditures 850 N A e Appre9ate nondeductible amount of section 6033(e)(1)(A) dues notices 85e N A 1 Taxable amount of lobbylnp and political expenditures (line BSd less 85e) 851 N A ~ r p Does the organl:atidn elect to Day the section 6033(e) fax on the amount In BSY! N A 85 h I1 section 6033(e)(1)(A)dues Hotta were sent, does the orpanlzatlon agree to adtl the amount In BSf to Its reasonable estimate of tlues allocable to nondeductible lobbylnp antl pol0lcal expenditures for the foltoxnnp tax yea(t N/A 8sh B6 501(c)p) oryan¢ehons Enter a Initiation fees and copilot contributions included on Ilne 12 BBa N/A • °a• b Gross receipts, included on Ilne 12, for public use of club facilities ddb N A ~ r ~ ~ t<:;~ 87 501(c)(12)orpanrratrons Enter •4~ ,q a Gross income Irom members or shareholders 97a N/A ~ b Gross Income from other sources (Do not net amounts due or geld td other sources ` against amounts due or received from them) 876 N/A " 88 At any Dme during the year, dM the orpanwtion own a 50% or proater interest In a taxable eorpontlon or partnership, or an entity disregardetl as separate tram the organlntlon under Repuletlons sections 301 7707-2 and 301 7701-37 If Yes; complete Part IX 88 X 89 a 501(e)(3) orpenrzatlons Enter Amount of tax Imposetl on the organlntlon dunnp the year under ~ section 4911? 0 • , section 4912 ? 0 • , secUdn 4955 ? 0 • a•~ D 501(c)(3) end 501(c)(4) oryenludons Dltl the organlntlon engage In any section 4958 excess benefit transaction dunnp the years If Yes; attach a statement expleinlnp each transaction 896 X c Enter Amount of tax imposetl on the organlntlon managers or dlsquallfied persons tlurlnq the year under sec0ons 4912, 4955, antl 4958 ? 0 d Enter Amount o1 tax In 89c, above, reimbursetl by the orpanlzatlon ? 0 - 90 a List the states with which a copy of this return is filetl ? NONE b Number of employees employed In the pay pertod that Includes Marco 12, 1999 906 7 97 The books are in care of ?WEST HAWAII AIDS FOUNDATION ielepnoneno ? 808-331-8177 Locatee at ? 75-240 NANI KAILUA DRIVE #5, KAILUAr KONA zIP +4 ? 96740 1a Ssctlon 4947(gl(1) nonexempt cherfteble trusts flare Form 9901n Ilwr o(Fwm 1041 •Check Hera ? and enter the amount of pxexemot Interost rocelved or accrued dudnd the tax veer ? 192 I N/A or.~co 5 Form 990(1999) Form 990(1999) WEST HAWAII AIDS FOUNDATION 99-0305807 Paget VI Anal srs of Income-Producing Activities Enter grass amounts unless otherwise Unrelated business income Eaoioafa o .colon six. sra or st. (E) Indltated (fl) (B) (D) Related or exempt Business Amount .ion Amount function Income 93 Program service revenue code let (b) I~) (a) (e) (1) Metlicare/Medlcaid Daymants (p)Fees and contracts from government agencies 90 Membership dues and assessments 95 Interest on savings antl temporary cash Investments 14 5,327. 96 DNldentlsandlnterestfromsecuritles 97 Net rental income or (loss) from real estate ~ ~ " (a)debt-financed property (h)notdebt•financed propeAy 95 Net rental Income or (loss) from personal property 99 inner Investment Income 14 1, 912 . 100 G71n or (loss) from sales of assets other Ihan inventory 101 Net income or (loss) from special events 3 9 4 . 102 Gross profit or (loss) from sales of Inventory 103 Other revenue eMISC INCOME 1,107. b e 0 e 104 Subtotal (add columns (B), (D), and (E)) 0 . ' • 7 , 2 39 . 1, 5 O 1 . 105 TOTAL (add line 704, columns (9), (D), and (E)) ? 8 , 74 0 . Note Ina 105 Ns line 1 d Pert I should d the amount on Ilne 1 Pert I Pa VIII Relationship of Activities to the Accomplishment of Exempt Purposes Line No Explain how each actlvdy for which Income us reported In column (E) of Part VII contributed ImpoAanty to the accomplishment of the organln0on's ? exempt purposes (other Ihan by providing funds for such purposes) 103A INCOME RELIVED FOR THE ORGANIZATION EXEMPT PURPOSES X Information Regarding Taxable Subsidiaries (tomptete tole Part if ma •yes• boa do N Is eneekee.) Name, address, and employer IdentlAcatlon Percantape of End•ofyear number of corponlton of paAnenhlp ownership lMerest Naturo of business actMtbs Total Income asseU N A x x x x UnOfr pfnetlff er pfrlury, I Gitlin NN I Iifvf ffrnlnfe Nlf If1uln, InCutllne foaompfnylne ftluauMf fn0 fblYrifnb, Yq b tlN Effl of my flwMfCpf fM Cf WI, 11 If Wf, Pleue mne(fnE eemplM~OfrJVftlen of prfprfr(o1n.rN.n oelcw)bOrEOn.Il lnbmrtlon of wnlal pnprr.tl~Yy YmMftlpf pmporl~e 9r Gfnwtl ln.VUetlm U) Slpn Hera I Signature of othcer I Type ar print name and title Proparefs Date s tl k I Pnprflf son vvnN pall sgnalun I 12 / 12 / 0 0 employed ? Preparers Flrm's name (ory n R WAHARA & CO. , CPAS, INC . EIN ? Uee Onry HeeM~employed) 10-A HONOAPIILANI HIGHWAY and address LAHAINA, HI zlP+~ ? 96761 vxarer 6 Form 990 1999 Dial-ao ( ) SCHEDULER Organization Exempt Under Section 501(c)(3) DM9Ne,se}~., (Form 990) (Escept Private Foundation) entl Sactldn 501(e), 501(1), 501(k), 501(n), or Seetlon 4947(a)(1) ~lonesempt Chartable Trust 19 9 9 D•ownntolVnTm"ury Supplementary Information tnt.inr rWmwSwla ? MUST be completed 6y the above argenlcatlons and attached to their Farm 990 Dr 990-EZ Name of the organi:atlon Employer Identlllcetlon number WEST HAWAII AIDS FOUNDATION 99 0305807 pa ( Compensation of the Flve Hiphest Paid Employees Other Than Officers, Directors, and Trustees (See insiructionc List each one If there era none, enter'NOne') (a) Nama and address of each employee paitl (b Title and average hours I twv• ~ (e Expense more than 550 000 per week tlevoted t0 (e Compensation "'"•"t ) aa•rwne account entl other osi6on oomw~.+n•~ allowances NONE Total number of other employees paM ' r ` r-~ ° ` s„ `e Over550000 ? 0 ~''~a~ 'm"~'V.'"'~''3~~ ` Compensation of the Five Hiphest Paid Independent Contractors for Professional Services Sae instruchans Lisl each one whether IndNkuab or flmq tf thero an none, enter'None (e) Name and addross of each Independent contrsUor pab more than 550,000 (b) Type of servke (e) Compensation NONE Total number otothers ncervinq over s., , ° >s~ ~M ,<-<4r'• SSO,000tar rolesslonalssrvlces ? 0 "°•s~`-•x~ . LFiA For Pgerrork Reduction Act Nollse, sea page 1 of the Instreellom tar Form 990 entl Form990-EZ. Schedule A (Form 990)1990 corm tx t. ve 7 SchedulaA(FOrm990)t999 WEST HAWAII AIDS FOUNDATION 99-0305807 Paget a 1 Statements About Activities Yes No 1 Dunnp the year, has the organization attempted to influence national, slate, or local legislation, including any attempt to influence public opinion on a legislative matter or relerentlum~ It Yes; enter the total expenses paid or incurred In connection with ilia lobbying aclivites ? S Organizations that matle an election under section 607(h) by fling Form 5766 must complete Part VI-A Other organlntions checking Yes ;must complete Part VI-B AND attach a statement giving a detailed description of the lobbying activities 2 During the year, has the oganization, either directly or mtlirecty, engaged in any of [he following acts with any of its trustees, directors, officers, creators, key employees, or members o} their families, or with any taxable orpaniulion with which any such person is affiliated as an officer, director, trustee, maioriry owner, or pnncipal beneficiary a Sale, exchange, or leasing o1 properry~ 2a X b Lentlin0 of money or other extension o} credits 2b X e Fumishinp olgoods, services, orlacilities7 2e X d Payment of compensation (or payment or reimbursement of expenses i1 more than 57,000)7 20 X e Tnnsler of any Dart of Its Income or assets 2e X If the answer to any question is Yes; attach a detailed statement explalninp the tnnsadlons 3 Does Ne organisation make gnats for scholarships, te0owshlps, stutlent IOanS, etc 7 3 X 1 a Do you have a section 403(b) annuity plan far your employees? ea X b Attach a statement to explain now the organizatlon Ostertnlnes Nat IntlNitluals or orpanlzatlons realvlnq pants or loans from d In NMerana of its chanUbN programs qualify to receive payments (See Instmcbons) Reason for Non-Private Foundation Stetua (See Instmdlons ) The orpanlnlion is not a Dmate founda0on because 0Is (Please check onyONE applicable box ) 5 0 Achuich, convention al churches, or assocla0on of churches Section t70(b)(t)(A)(i) 6 ~ A school SecLan 170(b)(1)(A)(il) (Also complete Pad V, papa 4 ) 7 ~ A hospital or a [ooperotNe hospital service orpanhallan Section 170(b)(1)(A)(iii) 8 ~ A Fetlenl, state, or local povemment or governmental unH Section 170(b)(1)(A)(v) 9 Q A medial research orpanlzahon oDented In con(unctlon with a hospital Section 170(b)(1)(A)(Ili) Erderthe hospltars acme, city, and state ? 10 0 An oganization operated for the benefit of a college or university owned or operated by a povemmsntal un0 Section 170(b)(1)(A)(iv) (Also complete the Support Schedule in Pad IV-A ) 11a ® An organizatlon that normally receives a substantial Dad of its support from a povemmental unit or from the general publik Section 170(b)(1)(A)(vl) (Also complete Ne Suppod Schedule In Part IV-A ) 116 ~ A commonly tmst Section 170(b)(t)(A)(vl) (Abo complete Ne Suppod Schedule In Pad N-A ) 12 0 An organizatlon that normaly receives (1) more Nan 9S 1/dY. of Os Suppod from contdbutlons, membership lees, and prose receipts from actNitles rotated to ds chartable, etc , Nnctlons - subled to certain exeeptlons, and (2) no more then 331/dY. of ds support from gross investment Income and unrelated business taxable Income (less section 511 tax) from bustnsssas acquired by the orpanlzahon attar June 30,1975 See sector 509(a)(2) (Also complete the Suppod Schedule In Pod N-A ) 13 ~ An orpannalion that Is not controlletl by any dlsqualAled persons (other Nan founda0an managers) and suppods organin0ons tlescdbed N 11) lines 5 throuoh 12 above. or (2) sedlon 501(cl(e1. I51. or (6). Kthev meet tree test of section 509la)121 (See section 509(e)(3) ) Provide the folloxnnq Infornatlon about the supported orpanhatlons (See Dage 4 of the Instmctions ) (a) Name(s) of supported organixahan(s) (b)one number from above 1t An o antratlon o anl:etl antl operated to test for ublk safe Sector 509 a 4 See Da e 4 of Ne Instructions Schedule A (Form 990)1999 eaaltt unaw B ScheduleA(FOrm990)t999 WEST HAWAII AIDS FOUNDATION 99-0305807 Page3 (i8 (V_ Support Schedule (Complete only II you checked a box on Ilna 10, 11, or 12 above j Use cash method o} aeeounting. Note. You ma use the worksheet rn the Instructions /or convertrn /mm the accrual to the cash method o! eccountrn Calendu yeu (or Ilscal year he Innin In ? (a) 1998 (h) 1997 (c) 1996 (d) 1995 (e) Total 15 Glnr, pTy N0 WnblbYlbn, rcwvr ill°n°.ie1nGUtliu""~"r°nn°'` 416,331. 495,385. 355,004. 270,778. 1,537,498. 1e Membershl lees received t7 Gross receipts from atlmissions, merchantlise soltl or services pedonnetl, orfurnishinp of facilities m any actniry that Is not a business unrelated to the organization's charitable, etc , Durpose 78 Gross income from Interest dWidentls, amounts receivetl from payments on seturlties loans (sec• flora 512(a)(5)), rents, royalties, and unrelated business taxable income (Pose section 51 t taxes) from businesses acquired by the orpanlzatlon atter,lune 30, t975 5, 6 6 7. 2, 410. g~ 0 7 7, 19 Net Income from unrogted husinass actlvitbs not included In line 18 2p Tr rrenur IrNtl M IM eryrrh~tlw brnA[ nd rtn. prd b II or rp.ner w In b.nrr 21 The vawe of servces or facllibes famished to the arpanlration by s povemmental unit wdhout charge Do not Include the value of servlces or faGlBies genenlry fumishetl to the publle without charge 22 OUiMNIbanlaAibrJl~rlitlul~Dbwt EE STATEM T 7 ww or°br°r.ieanrl.br°.ptr 11, 562. 637. 5, 700. 5, 789. 23, 688. 23 Total ofllnesl5through22 433,560. 498,432. 360,704. 276,567. 1,569,263. 21 LIne23minuslinel7 433,560. 498 432. 360,704. 276,567. 1,569,263. 2S Entert%ofline23 4,336. 4,984. 3,607. 2,7 6. "-px~;. 2e Orpenlaatlona dsscrlbed In lines 10 ar 11 a Enter 2% of amount ht column (e), line 24 ? 2ee 31, 3 85 . b Attach s Ilst (which K not open to public Inspedlon) showing the name o} and amount contributed by each person (other Nana "sr'> * ~ '1 governmental and or publlcy supported orpanintlon)whose total plRs for 79951hrouph 1998 exceeded the amount shown In Ilne 26a Enter the sum o1 all these excess amounts ? Zee gyg 0 . c Total suppod for section 509(a)(t) test Enter Ilne 24, column (e) ? 2ee 1, 5 69 , 2 6 3 . d Add Amounts from column(e)forlines to 8, 077. 1g kt.~':° ?µ~m ~gi.; z2 23,688. zeh ? zee 31,765. e Publk support (line 26e minus Ilne 26d total) ? 2ee 1, 5 37 , 4 9 ( Public support aresnta a (line 2ee (numerator) dNlde0 by Ilne 2ee denominator)) ? 261 9 7.9 7 5 % 27 Orpenl:atlone dpcrlhad on line 12: a Far amounts Included N Ilnes 15,16, and 17 that wero reuNed from a'disquali8ed person; attach a list to show Ne name of and toUl amounts received In each year Irom, each'dlsqua1d1e0 person' Enter the sum of such amounts for each year N /A (1998) (1997) (1996) (1995) b For any amount included in hne 17 that was received tram a nondlsqualMed parson, attach a Ilst to show Me name at, and amount received for each year, that was more than thelergerof (1) the amount on Ilne 25 for Ne year or (2) 55,000 (Include In the Irst orpaniratlons Described In lines S Ihrouph 11, as well as hldrviduats) Alter computing the dltterona between the amount reuhrod and the larger amount decribed In (1) or (2), enter the sum of these dillerotaes (the excess amounts) for each year N/A (1998) (1997) (1996) (1995) e Add Amounts from column (e) for lines 1e 16 n 20 z1 ? 27e N/A d AGO Line 27a toUl and Ilne 27h total ? 27d N A a Public supDOrt (line 27c, toUl minus Ilne 27tl toUl) ? 27e N A I T°Ulsupporlforsecttan509(a)(2)UStEnUramountonline23,column(e) ? 271 N/A •u;, g~;~~„-,,..y;°,~°•^,_ p Public support percentage (lino 27e (numerator) Nvidsd by Irne 27}, (denominatorl) ? 27 N/A % h Investment income sreente line 1B column a numento dvided b Ilne 27f denomineto ? 27h N A % 2e Unusual t3nnte: For an organizatlon descrihetl in Ilne 10,11, or 12, that reuNed any unusual grants during 1995 Mrou~h 1998, attach s list (whkh Po not open to publle Inspedlen) for each year showing the name of the contributor, the dale and amount atthe grant and s brief description tlf Ne nature of the goof Da not Inclutle these grants M Ik1e 15 (See MstnietltMS) NONF. ~ g Scnedule A (Form 99011999 SchetluleA(Form990)1999 WEST HAWAII AIDS FOUNDATION 99-0305807 Dagea ply Private School Ouesttonnatre (To be completed ONLY by schools that checked the box on line 6 In Part IV) N/A 29 Does the orpanixalion have a racial) nontliscriminato y statement in its charter, Dylaws, other governing YeS NO y ry policy tdwartl students b Instrument, or in a resolution of its goveminp botly7 pg 30 Does the organization Inclutle a statement of its racially nondlscrlminatory policy toward students in all its brochures, catalogues. antl other written communications with the public tleallnq with student atlm,sslons, programs, antl stholarships~ 30 31 Has the orpanlzatlon publicized ds racully nantliscriminatory policy through newspaper or broadcast medu during the penotl of solicitation for students, ar tludnq the registration period If d has no sollciUtion program, In a way that makes the policy known to all parts of the general commonly it servesT 31 If Yes; please tlescribe, d'NO; please explaln (I} you need more space, attach a separate statement ) 32 Ooes the orpan,ubon mamtaln the following a Records Indicating the raclal composition of the student body, laculry, and adminlstratrve stafrJ 32a h Records documenting that scholarships and other financial asslsUna are awartled on a rectally nondlscrtminatory 6a515~ 326 c Copies of all caalogues, brochures, announcements, and other written commun,cations to the public tleallnp with student atlmisslons, programs, antl scholarshlpsT 32e d Copies of a9 nutenal used Dy the orpanlzatlon or on Its Oehad to solicit contrtbutlonsl 32d II you answered'NO'to any tlf the above, please explaln (If you need moro spate, attach a separate statement) p•' t . s, < :xes • 33 Does the orpanlzatlon dlscrtminate by raG In any way wtth rosDecl to ~ ~ M, a Students' rtphts or prtvilepesT 33a b Admissions Dolicies~ 33D c Employment of faculty or atlmin,stretrve sUfYt 33s d ScholarshlpsorotherfinancralasslsUnceT 33d a Eduatlonal polkles7 33e I Useolfaclld,es7 331 p Athtetlc propremsT 33 h OtherexlrecurncularacWltlesT 33h If you answered Yes'to any of the above, please explaln (If you need moro space, attach a separate statement) •g.. w r'fse' zH<:: ~a 34 a Does the orpanlzatlon rocehre any financial old or asshtance from a govemmenUl agencyT 34a b FUS the organlra0an's rtpht to such akl ever been moked dr suspentled~ 34b If you answered Yes'to etther 34a orb, please explaln using an attached statement ` " 33 Does the orpanln0on certify that A has compiled wdh the appllcaDle requirements of secfians 4 01 Nrouph 4 OS of Rev Proc 75.50, 1975.2 C 9 587, eovednq raclal nondlsenminatlonT If'NO; atheh an explanation 35 Schedule A (Form 990)1999 saa,a, ,:-,.-00 10 5cheduleA(FOrm 990)1999 WEST HAWAII AIDS FOUNDATION 99-0305807 Pa es PaR VI-A lobbylnp Expenditures by Electing Public Charities (To De campletetl ONLY by an ellglbk organlzallan that tlgd Form 5758) N /A Check here ? a II the organization belongs to an aMllatetl group Check here ? 0 If ou checketl •a•abova antl'Ilmlled control' rowslons a I Limps on lobbylnp Expenditures (a) (b) Attlllaletl praup totals Te De completed for ALL (The tenn'axpentlitures' means amounts paid Or incurred) electing orpanlratlons N A 36 Total lobbylnp expendltures to Influence Publlc opinion (grassroots lobbylnq) 36 37 Total IobDylnp expendltures to influence a legislative body (tluect lobbylnp) 37 38 Total lobbylnq expendltures (atltl lines 36 and 37) 3B 39 Other exempt purposeezpentlltures 39 40 Total exempt purpose expendltures (add Imes 38 and 39) 10 /1 lobbylnq nontaxable amount Enter the amount Irom the followmq table - , II the amount on Ilne 401s - The lohbylnp nontaaable amount Is - ~ ~ , Not wa SS00,000 a0%of Ole amount on line e0 Ova 4wo 0o0 cwt nolwa47,000000 41o00W pWe73%oftlN eoneeswaeeW,00e ^,s ~x Y. ' aasr,oao,aroemnoewast,soo,aao sns,ooop..to%ortn.or..w.sL000,cco 41 Over st,e00,0001wt notwa4r7,000,000 Saa7,000 plus a%aftM eueeea wa41,70QW0 c r ' ' aasn,aoo,aoo st,aoo,ooo " 42 Grassroots nontaxable amount (enter 25Y. of line 41) 42 43 Subtract line 42 from Ilne 36 Enter •0- d kne 4215 moro than bne 36 43 44 Subtract Ilne 41 from Ilne 38 Enter-0-1} Ilne 41 Is more than line 38 44 Cautlon• 1! there rs en amount on either line 43 or line 44, you must riN Form 4M0 • ° •p ' " ; a , ~s` 4-Year fireraplnp Period Under Seellon SOt(D) (Some organizations that made a sectlan 50r(h) eNCtlon do not Dave to complete all of the flue columns below See the Instmdlons for Imes 45 thrauph 50 ) lohbylnp Expenditures During 4•TearAveraplnp Period N/A Datendaryear(m la) (b) (c) (d) (e) Ilscalyearbeplnningln) ? 1999 19915 1997 t996 Total 40 Lobbying nontaxable amount 0 . /8 Lobb M allln amount - ~ ° ' ~"•a•, ° ~ b 15X01 dne 45 e ` • •:a,s:;,ax ~~c~i •~~x~J~.€:.. ""3hh~.a~ii~ ~ ~ ,~.>H.ca$~ i k Y~~~ ~^"'y 0. 47 Total lobbylnq ex end4uros 0 . 4d Grassroots nonhxable amount 0 . 49 Grassroots cedmq amount •'r~;. °rt R° ~ ' ' "a s Z^ s;rzs"'a•'''" " 150%01 I1ne 48 a '~e%~: ~"Y awe s~<°^ x ~~a.~e;..~+":~:i?'1' 0. 50 Grassroots lohbylnp ez eneduros 0 p Lobbying AcUvlty by Nonelectinp Public Charities (Far reporting ony try organlutbns thatdid net Comppta Partvl•A) N/A Dudnq the year, tlb the orpanlratron attempt to Influenu national, shte or loal leglslatton, Inclutllnp any attempt to Yas No Amesnl Induente publk aprnlon on a leglslatlw matter or roferondum, Ihrouph the use of a volunteers a~ 4tl,""~~:~`?;Y.., , 6 Pald stall or management (Include compensation in expenses roported on Imes c through h) , ~",.~x;.„a • „ , c Media advertisements 0 Mailings to members, legislators, or the Publlc a PuDlkatlons, or publlsned or broadcast statements 1 Grants to other orpanlxatlons for lobbylnp purposes p Direct contact with IegisWtors, then spfh, gowmment oMdals, br s IeglsBtNe body h Haales, demonstntlorn, seminan, conwntfons, speeMa, hdurn, or arty other means I Total IaDDylnq expend0ures (add Imes c through h) - 0 . If Yes'to any of the above, also aflaeh a statement pHlnp a delalMd tlescdDtlon of me IobDylnp adlvhles Scnatlule A (Form 990)1999 +°tas+: w 11 ScheduleA(FOrm990)1999 WEST HAWAII AIDS FOUNDATION 99-0305807 PageO P VI Information Regarding Transfers To and Transactions and Relationships With Noncharltable Exempt Organizations 51 Did the reporting organization directly or indirectly engage in any of iha following with any other orpaniution described in seclicn 501(c) of the Code (other than section S01(c)(3) organizations) ar in section 527, relating to pclitical organizatians~ • a Translers Irom the reporting organization to a noncharita6le Exempt Organization of Yes No (I) Cash Sta(I) X (II) Other assets e(II) X D Other transactions (I) Sales of assets to a nonchantable exempt organization 6(I) X (II) Purchases of assets Irom a nonchantable exempt organiutlon D(II) X (III) RentalolfacilihesCrequipment D(III) X (Iv) Reimbursement arrangements D(Ir X (v) Loans or loan guarantees b(v) X (vi) Performance of services or membership or fundraising sollcitatlons b(rt) X c Shannq of facilRles, equipment, mailing Ilsts, other assets, or paid employees e X tl If the answer to any of the above is Yes; complete the following schedule Column (b) shouts always Indicate the lair market value of the gootls, other assets, or services given by the reporting organlnUOn If the orpanizatlon renWetl Nss than fair market value in any transaction Or shannp arras emenl, show In column d the value of ma Dads, other assets, or servces received N/A (a) (DI le) Id) Line no Amount involved Name of nonchadtable exempt organhatlan Descilptlon of tnnslen, tnnsactlons, and sharing arnngements 52 a Is the oryanuation tlirocty or Indiredty af0lWtetl wOh, or related to, one or more tax-exempt organirallons descnbetl In section 501(c) oithe Code (other thin section 501(c)(3)) orln section 5277 1 Q Yes ®No p If Yes;compbtethefotlowln schedule N/A le) (b) IN Name of organiratlon Type of organiration DescnpUon of relationship szs,s, Schedule A (Form 990)1999 ,:•,a•w 12 itiEST HAWAII AIDS FOUNDATION 99-0305807 FORM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 1 GROSS CONTRIBUT. GROSS DIRECT NET DESCRIPTION OF EVENT RECEIPTS INCLUDED REVENUE EXPENSES INCOME RUMAGE SALE 1,008. 1,008. 203. 805. TASTE OF LIFE 13,169. 13,169. 13,580. <411.> TO FM 990, PART I, LINE 9 14,177. 14,177. 13,783. 394. FORM 990 OTHER EXPENSES STATEMENT 2 (A) (B) (C) (D) PROGRAM MANAGEMENT DESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING BANK FEES 76. 61. 15. CLIENT ASSISTANCE 90,642. 90,642. DUES & SUBSCRIPTIONS 612. 490. 122. INSURANCE 4,512. 3,610. 902. MISCELLANEOUS 2,511. 2,009. 502. PROFESSIONAL FEES 5,948. 4,758. 1,190. PROGRAM ACTIVITIES 4,959. 4,959. REPAIRS AND MAINTENANCE 1,345. 1,076. 269. UTILITIES 4,724. 3,779. 945. TOTAL TO FM 990, LN 43 115,329. 111,384. 3,945. FORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 3 PART III EXPLANATION TO PROVIDE EDUCATION, COUSELING AND FINANCIAL ASSISTANCE TO PRESONS WITH HIV AND AIDS. TO PROVIDE EDUCATION, ADN TO ADVOCATE THOSE WHO LIVES HAVE BEEN AFFECTED BY THIS DISEASE. 13 STATEMENT(S) 1, 2, 3 WE ;T HAWAII AIDS FOUNDATION 99-0305607 FORM 990 NON-GOVERNMENT SECURITIES STATEMENT 4 OTHER PUBLICLY TOTAL VALUE CORPORATE CORPORATE TRADED OTHER NON-GOV'T DESCRIPTION METHOD STOCKS BONDS SECURITIES SECURITIES SECURITIES MARKETABLE MKT VAL SECURITIES 535. 535. TO FM 990, LN 54 COL B 535. 535. FORM 990 OTHER REVENUE NOT INCLUDED ON FORM 990 STATEMENT 5 DESCRIPTION AMOUNT FUNDRAISING EXPENSES 13,783. TOTAL TO FORM 990, PART IV-A 13,783. FORM 990 OTHER EXPENSES NOT INCLUDED ON FORM 990 STATEMENT 6 DESCRIPTION AMOUNT FUNDRAISING EXPENSES 13,783. TOTAL TO FORM 990, PART IV-B 13,783. SCHEDULE A OTHER INCOME STATEMENT 7 1998 1997 1996 1995 DESCRIPTION AMOUNT AMOUNT AMOUNT AMOUNT FUNDRAISING 11,562. 637. 5,700. 5,789. TOTAL TO SCHEDULE A, LINE 22 11,562. 637. 5,700. 5,789. 14 STATEMENT(S) 4, 5, 6, 7 INTERNAL REVEI.'UD SERVICE DEPARTMENT OC THE TREASURY DISTRICT DIRECTOR , P. O. BOX 2508 CINCINNATI, OH 95201 Employer Identification Number Date JUN ! 1990 99-0305807 DLN 17053101840018 WEST HAWAII AIDS FOUNDATION Contact Person. PO BOX 896 D. A. DOWNING XEALAKEUA, HI 9G750-0846 Contact Telephone Number (513) 241-5199 Our Letter Dated. November 1993 Addendum Applies. No Dear Applicant. _ This modifies our letter of the above date in which we stated that you would be treated ae an organization that is not a private foundation until the expiration of your advance ruling period. Your exempt status under section 501 (a) of the Internal Revenue Code as an organization described in section 501(c)(3) ie still in effect. Based on the information you submitted, we have determined that you are not a private foundation within the meaning of section 509 (a) of the Code because you are an organization of the type described in section 509 (a)(1) and 170 (b)(11 (A)(vi). Grantors and contributors may rely on this determination unless the Internal Revenue Service publishes notice to the contrary. However, if you lose your section 509fa)(1) status, a grantor or contributor may not rely on this determination if he or she was in part responsible for, or was aware of, the act or failure to act, or the substantial or material change on the part of the organization that resulted in your loss of such status, or if he or she acquired knowledge that the Internal Revenue Service had given notice that you would no longer be classified as a section 509 (a)(1) organization. IE we have indicated in the heading of this letter that an addendum applies, the addendum enclosed ie an integral part of this letter. Because this letter could help resolve any questions about your private foundation status, please keep it in your permanent records. If you have any questions, please contact the person whose name and telephone number are shown above. /~~fQ Sincerely yours, G. . ~ ~ D~ Director Letter 1050 (DO/CG) 06-3C-CO C4 :dan F.;r-HAWAII INSJFAN~E 'ONS,~~rpNTS, LTD BJd57d21pd _ _ i-44E a 05/05 F-4Bf i~ CERTIFICATE OF LIABILITY INSURANCE ~~e. ¦ M ? 1M110t• Ol' YlOItIM11011ON.r Wtfar•LrWRAMeEMO1MORWliLiCORF • Y0~ C1~li Ip IOOIMt4{ 1loM 7101 O~1wCpf! NOt~ 11M 1010f/IIOf;11f1f'XO111~rf~o CfOtItiA7t OO~f fMT AlttlO, fttf0/O ew wL11R TIEEdY0Y0[ l~,i8O WA 00=10.1.1• AT110e Er 111000IJOIr BfNI. t C~A!/E lY~FO11Wi01O0M~GE Ot0uxaD^ COIP~YMk UWTOIDNATOIW. ~G ~IA111~ YO~f gAWAO AiO!'O1tNDaT1ON O01/ANr 4 1i.ti1 fIM1•KAO.AJA OII1Y/. M ¢ KA0.Ub4(Ofta W 0A10 Oe1MlIYR OOIOMMYI• 1t1M / TD C10111rY TN11T 1f0I POIJC~ OR 040f0gNC! 1J11® ®tAlAl IIIW! 0~1 Kft0>D 10 71! 0f111~D NNE A04q{ Ftt0t 711! 1OLICr 'duoo INxat,to. NoTwrnuruarr .wt' paneZftevr, t>pat oR ona?1oN of ~wv aantaer ow anaaf floerur~tr tMiN r+esoer To WFII~1 T•1 ~tlR#1S f1M~ ~ 11RIW 04 MIRY P0NTA11111E MMEINILR M/ORO®n TM1 F+dl~p OF0CI1r1~ f0>ltpl M OYiI~Cf TO ILI• TtlO T•~fi. l~WpOl~lY01 OOf07111ON6 Q 0Up1 L1•t! wAr r•x~1~v_~+e1D „v.dsnurra r1.1.7M111k71 0RSwr1 .w.Aww.r u1011 aw~r~r..•nr - CJtl74f13 I JUL100 JYL101 • fp X cnwraweu~+0eul.u•rm •1l0iWori0Y0i0••1M f 7 x~cwwawo• ~ eeaat r1601v+1M~Or?~ f ~f~p A a00tOMU dOVf•f/!r 1 o~wal~lf0 s aeaAaolli0lrurrY•uol~9e I ~ n1e0YC0ie4/If?~a6 t .000 X~ suer ~1° we Nn0N0nt wulurr OA7>a4f4! .NL 100 JUL 7 of ~ ~~a> ~arm~Fwr • 7t.010A0o •uowlso~uios o~~ s A lyt~L•D /11101 i NRl0 Y1101 ~LY1H11Rr z lwllnwuen.uro. ~"r"~ ' - rlprllnowlwa 0 a•1.011U~aM.t1Y A11Rf ON.Y• M • +WVAV1O TiUll pJ1p0 1 wnowr. A0~ 1 mrc'®0t4•nun aon1111q~1 aoclw ~ o•wwoc •~011e01fa f t ofowrels • 0Etwln+ • t errMO°o~v° u°~i r~PMN° ~ ~.a•a~ 1 LL Ow11~07111M{O1Ot t ~ Olfi•~NIOrW1 nTN o1O7i7M2 JY1.100 M 1 Ot 08010,000 CLAM0 a WR4tir I O0,M0.0MAOOI~A7'Q 1looaf~lwforlmFa~ DE:iCRIVr1ONOFOi+EMT1pN81LOCATIONiAIEHICLLiel~PECLILIT~W Cl1tTllCalIIIOLDaTOYEl10~lAiACQ110NAl,MWECDIMa trot move f+oucr wr O1sir A?s Tt1ew 01faw7s fur,~eaff Aft O1Lr tA1n1 ftet0~rr to Tt1t a0efu~nfs f>F rtt NAND 000uRip. •oan~ 11w11111«rrtte a>w1Y frt NAMb °f o~a1 ~ •i?-ea r e~nlcalul ~ w ~ a~alarlsur or r1luw~a "'~'a"•••r. 00I1IM1~MX7fIQY./M0 yr ~ mw f ~i i~ NNA,1/l0titatlt a wr 1a~o ~ tr~ . nl0 aoa aami+t ~A1~ ' ; . J OMMOrsM 2120! i DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS STATE OF HAWAII In the Matter of the Incorporation ) 0 ~ U? LS ~ u O °f ) ~R 2 21993 WEST HAWAII AIDS FOUNDATION ) $~~I ) ~ ~ ~Am c OF HAW~AI~MUra ARTICLES OF INCORPORATION O! Counsel: MICHAEL A. SHEA ELIZABETH A. STRANGE GOODSILL ANDERSON QUINN JOHN J. D'AMATO & STIFEL Hualalai Center, Suite D216 • Kailua-Kona, Hawaii 96740 ARTICLES OF INCORPORATION GF WEST HAWAII AIDS FOUNDATION THESE ARTICLES OF INCORPORATION, made and entered into by and between the undersigned, W ~ ~ ~ ~ S S ~ ~ That W. David Poot and Peter Pomeranze desiring to become incorporated as a nonprofit corporation in accordance with the laws of tha State of Hawaii, and to obtain the rights and benefits conferred by said laws upon nonprofit corporations, do hereby associate themselves together and unite and form a nonprofit corporation, and do make and enter into the following Articles of Incorporation, the terms whereof it is agreed shall be equally obligatory upon the parties signing this instrument and upon all the parties who from time to time may be directors of the Corporation: ARTICLE I Corporate Name Section 1.1 The name of the Corporation shall be West Hawaii AIDS Foundation. ARTICLE II Location of the Corporation Section 2.1 The location of the initial office of the Corporation shall be at ~1 Mauna Kea Center, Kamuela, Hawaii 96743, and the maLlinq address of its initial office shall be Post Office Box 206, Honaunau, Hawaii 96726. ARTICLE III Corporate Purposes Section 3.1 Purposes. The Corporation is organized exclusively for the following purposes: (i) To ensure and maintain the highest quality of life for people living with HIV/AIDS through comprehensive case management services and through public education, research and advocacy for people living with HIV/AIDS, provided that no substantial part of the activities of the Corporation shall consist of attempting to influence legislation; (ii) To prevent the spread of HIV/AIDS through education; and (iii) To operate exclusively for charitable, scientific, literary, religious, or educational purposes, within the meaning o: Section 501(c)(7) of the Internal Revenue Code of 1986, as amended (the "Code") (or the 2 corresponding provision of any future United States internal revenue law). Section 3.2 Restrictions. No part of the assets, funds, or earnings of the Corporation shall inure to the benefit of any director of the Corporation or any individual having a private ir.~erest in the activities of t.`.e Corporation. The Corporation shall not participate in or intervene in (including the publication or distribution of statements) any political campaign on behalf of any candidate for public office. The term "funds of the Corporation", as used herein, shall mean and include any properties and moneys held by the Corporation, including any income accumulated by the Corporation and any proceeds from the sale of any properties sold or otherwise disposed of by the Corporation. Notwithstanding any other provision of these Articles, the Corporation is organized and shall be operated exclusively for charitable, scientific, literary, religious, or educational purposes as a nonprofit corpora- tion and the Corporation shall nct carry on any activities not permitted to be carried o:.: (i) By a corporation exempt from federal income tax under Section 501(c)(3) of the Code (or the corresponding provision of any future United States internal revenue law); or 3 (ii) By a corporation contributions to which are deductible under Section 170(c)(2) of the Code (or the corresponding provision of any future United States internal revenue law). ARTICLE IV Corporate Powers The Corporation shall have and possess all the powers permitted to nonprofit corporations under the laws of the State of Hawaii. ARTICLE V Corporate Life Section 5.1 The duration of the Corporation shall be perpetual. ARTICLE VI Directors and Officers Section 6.1 Board of Directors. There shall be a board of directors consisting of not fewer than three persons at least one of whom shall be a resident of the State of Hawaii. The number of directors shall be fixed by the Board oP Directors in accordance with the By-Laws. The Board of Directors shall have and may exercise all the powers of the Corporation except as otherwise provided by these Articles or the By-Laws. Section 6.2 Officers. The officers of the Corporation shall be a president, one or more vice- presidents, a secretary and a treasurer. The Corporation may have such additional officers as the Board of Directors shall from time to time determine. The officers shall have the powers, perform the duties and be appointed in the manner set forth in the By-Laws. Any two or more offices may be held by the same individual, provided, however, that not less than two individuals shall be officers. Section 6.3 Initial Officers and Directors. The initial Board of Directors shall consist of three (3) persons. The following persons shall be the initial officers and directors of the Corporation and shall hold office for the first year or until their successors are duly elected pursuant to the By-Laws: Name and Residence Address Office or offices held Kelsie Marea, MSW Director 73-1063 Ahulani St. Kailua-Kona, Hawaii 96740 Stephen Denzer, M.D. Director Post Office Box 667 Kealakekua, Hawaii 96750 Mary Armstrong Director Post Office Box 1036 Kamuela, Hawaii 96743 Peter Pomeranze President Post Office Box 842 Kapaau, Hawaii 96755 5 W. David Poot Vice-President 77-591 Hienalou-Kahulu Rd. Ka11ua-Kona, Hawaii 96740 Michael Traub, M.D. Secretary 75-5759 Kuaklni Highway, Suite 202 Kailua-Kona, Hawaii 96740 Douglas Bartlett Treasurer RR 1, Box 359 Captain Cook, Hawaii 96704 ARTICLE VII Liability and Indemnification of Officers, Directors. Employee= and Agents Section 7.1 tSo Liability to Corporation. No director, officer, employee or other agent of the Corpora- tion and no person serving at the request of the Corpora- tion as a trustee, director, officer, employee or other agent of another corporation, partnership, joint venture, trust or other enterprise and no heir or personal representative of any such person shall be liable to the Corporation for any loss or damage suffered by it on account of an action or omission by such person as a trustee, director, officer, employee or other agent if such person acted in good faith and in a manner reasonably believed to be in or not opposed to the best interests of this Corporation, unless with respect to an action or suit by or in the right of the Corporation to procure a judg- ment in its favor such person shzil have been adjudged to r, be liable for negligence or misconduct in the performance of his or her duty to this Corporation. Section 7.2 Indemnity. (1) The Corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending or completed civil, criminal, administrative or investigative action, suit or . proceeding (other than an action by or in the right of the Corporation), by reason of the fact that such person is or was a director, officer, employee or agent of the Corpora- tion or is or was serving in such capacity at the request of the Corporation in any other corporation, partnership, joint venture, trust or other enterprise, against ex- penses, attorneys' fees, judgments, fines and amounts paid in settlement, actually and reasonably incurred by such person in connection with such action, suit or proceeding, if such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. The terminat- ing of any action, suit or proceeding by judgment, order, settlement, conviction, or upon a plea of polo contendere or its equivalent, shall not, of itself, create a presump- tion that such person did not act in good faith and in a 7 manner which such person reasonably believed to be in or not opposed to the best interests of the Corporation and, with respect to any criminal action or proceeding, had reasonable cause to believe that his or her conduct was unlawful. (2) The Corporation shall indemnify each parson who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding by or in the right of the Corporation by reason of the fact that such person is or was a director, officer, employee or agent of the Corporation or is or was serving in such capacity at the request of the Corporation " in any other corporation, partnership, joint venture, trust or other enterprise against expenses and attorneys Pees actually and reasonably incurred by such person in the defense or settlement of such action or suit if such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the Corporation; provided that no indemnifi- cation shall be made in respect of any claim, issue, or matter as to which such persor, is adjudged to be liable for negligence or misconduct in the performance of his or her duty to the Corporation unless and only to the extent that the court in which such action or suit was brought ' determines upon application that, despite the adjudication R of liability but in view of all circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses and attorneys' fees which such court deems proper. (3) To the extent that a person seeking indemnification under Section 7.2(1) or 7.2(2) above has been successful on the merits or otherwise in defense of any action, suit or proceeding, or any claim, issue or matter therein, the Corporation shall indemnify such person against expenses and attorneys' fees actually and reasonably incurred in connection therewith. (4) The Corporation shall make indemnifi- cation payments to or on behalf of the person seeking them only if authorized in the specific case upon a determina- tion that indemnification of such person is proper because such person meets the applicable standards of conduct set forth in Section 7.2(1) or 7.2(2) above. Such determina- tion may be made (1) by the Board of Directors by a major- ity vote of a quorum consisting of directors who were not parties to such action, suit or proceeding, or (2) if such quorum is not obtainable, or if a quorum of disinterested directors so directs, by independent legal counsel in a written opinion to the Corporation, or (3) by the court in which such action, suit or proceeding was pending upon application made by the Corporation or the person seeking 9 indemr.ificaticn or the attorney or other person rendering services in connection with the defense, whether or not such application is opposed by the Corporation. (5) The Board of Directors may authorize payment in advance of final disposition of an action, suit or proceeding for the expenses and attorneys' fees incurred by a person seeking indemnification under Section 7.2(1) or 7.2(2) above, provided that such person delivers a written undertaking to repay such amount unless it is ultimately determined that such person is entitled to be indemnified under this Section 7.2. (6) The indemnification provided by this Section 7.2 shall not be deemed exclusive of any other rights to which those seeking indemnification are entitled under any by-law, agreement, votn_ of disinterested directors or otherwise, both as to action in a person's oYficial capacity and as to action in another capacity while holding such office, and shall continue as to a person who ceases to be a director, officer, employee or agent and shall inure to the benefit of his or her heirs, executors and administrators. (7) The Corporation may purchase and main- tain insurance on behalf of any person described in Section 7.2(1) or 7.2(2) above against any liability asserted against or incurred by such person in any such capacity or arising out of his or her status as such, whether or not the Corporation would have the power to indemnify the person against such liability under this Section 7.2. (8) This Section 7.2 shall be effective with respect to any person who is a director, officer, employee or agent of the Corporation or is serving in such _ capacity at the request of the Corporation in any other corporation, partnership, joint venture, trust or other enterprise, at any time on or after the effective date of these Articles of Incorporation with respect to any action, suit or proceeding pending on or after that date against such person based upon his or her acting in such capacity before or after that date. ARTICLE VIII Membership The Corporation shall have no members. The Board of Directors shall have the sole voting rights in the Corporation. ARTICLE IX Non-Profit The Corporation is not organized for profit and it will not issue any stock, and no part of its assets, income, or earnings shall be distributed to its directors 11 or officers, except for services actually rendered to the Corporation; provided, however, that the Corporation shall be empowered to make payments and distributions in fur- therance of the purposes for which it is organized and operated. ARTICLE X Corporate Liability The property of the Corporation shall alone be liable in law for the debts and liabilities of the Corpo- ration. The officers and directors of the Corporation shall incur no personal liability for said debts and liabilities by reason of such position. ARTICLE XI Corporate Dissolution If the Corporation shall cease to exist or shall be dissolved, all property and assets of the Corporation of every kind, after payment of its just debts, shall be distributed only to one or more public agencies, organiza- tions, corporations, trusts or Foundations having like purposes and organized and operated exclusively for charitable, scientific, literary, religious or educational purposes, no part of whose assets, income or earnings may be used for dividends or otherwise withdrawn or distrib- • uted to or inure to the benefit of any private individual and the activities of which do not Include participation or intervention (including the publication or distribution of statements) in any political campaign on behalf of any candidate for public office. In no event shall any distribution be made to any organization unless it qualifies as a tax-exempt organization under Section 501(c)(3) of the Code (or the corresponding provision of any future United States internal revenue law) with purposes similar or related to those of the Corporation. ARTICLE XII By-Laws Section 12.1 Adoption. The By-Laws shall be adopted by the Board of Directors of the Corporation. Section 12.2 Amendment. The By-Laws of the Corporation may be altered, amended or repealed by the Board of Directors of the Corporation. ARTICLE XIII Amendment These Articles shall be subject to amendment from time to time in the manner provided by law. 17 We certify under the penalties of Section 415B-158, Hawaii Revised Statutes, that we have read the above statements and that the same are true and correct. Witness our hands this ~4 day of ~~~lL , 1993. H Incorporators t4 BY-LAWS OF WEST HAWAII AIDS FOUNDATION ARTICLE I A~iVITIES The activities of this Corporation shall be those necessary and appropriate to accomplish the purposes of the Corporation as stated in the Articles of Incorporation. ARTICLE II OFFICES Section 2.1 Principal Office. The principal office of the Corporation shall be at such place in the State of Hawaii as the Board of Directors shall from time to time determine. The initial principal office of the Corporation is at ~'1 Mauna Kea Center, Kamuela, Hawaii 96743. Section 2.2 Other Offices. The Corporation may have such other offices within the State of Hawaii as the Board of Directors may designate. ARTICLE III MEMBERS The Corporation shall have no members. ARTICLE IV BOARD OF DIRECTORS Section 4.1 Number and Qualification of Directors. The initial number of directors of the Corpo- ration shall be as set forth in the Articles of Incorpora- tion. The number of directors may be increased or decreased from time to time by amendment to the By-Laws. The number of directors of the Corporation shall not be less than three. Section 4.2 E ection. Except for the initial directors, the directors shall be elected at each annual meeting of the Board of Directors of the Corporation or at any special meeting of the Board of Directors held for that purpose. Section 4.3 Term of Office. All directors shall hold office until their respective successors are elected. Section 4.4 Vacancies. Any vacancy occurring in the Board of Directors and any directorship to be filled by reason of any increase in the number of directors may be filled by the affirmative vote of a majority of the remaining directors, though less than a quorum, or by a sole remaining director. A director elected to fill a vacancy shall be elected for the unexpired term of such director's predecessor in office. 2 Section 4.5 Removal. Any director may be removed from office without cause by the affirmative vote of a majority of the directors in office at any meeting called for such purpose. Any vacancy so created may be filled by the Board of Directors. Section 4.6 Reduction. No reduction of the number of directors shall have the effect of removing any director prior to the expiration of such director's term of office. ARTICLE V MEETINGS OF THE BOARD OF DIRECTORS Section 5.1 Regular Meetings. Regular meetings of the Board of Directors shall be held, at least annu- ally, at such times and places as the Board of Directors may provide by resolution. No notice other than such resolution need be given. Section 5.2 Special Meetings. Special meetings of the Board of Directors may be called by or at the request of the President, the Vice-President, or any two directors. The person or persons authorized to call special meetings of the Board of Directors may fix the place for holding any special meeting of the Board of Directors called by them. Notice of each special meeting shall be given in accordance with Section 5.3 of these By-Laws. 3 Section 5.3 Notice. The Secretary shall give notice of each meeting of the Board of Directors (for which notice is required) in writing by mailing the same not less than three days before the meeting or by giving notice personally, by telephone or by telegraph not less than one day before the meeting, or as otherwise pre- scribed by the Board of Directors. The failure by the Secretary to give such notice or by any director to receive such notice shall not invalidate the proceedings of any meeting at which a quorum of the directors is present. Notice need not be given to any director who shall, either before or after the meeting, submit a signed waiver of notice or attend such meeting without protest- ing, prior to or at its commencement, the lack of notice to him or her. Except as otherwise provided by law, the Articles of Incorporation or the By-Laws, a notice or waiver of notice need not state the purposes of such meeting. Section 5.4 Ouorvm and Adjournment. A majority of the number of directors fixed pursuant to Section 4.1 of these By-Laws shall constitute a quorum. No action taken, other than the appointment of directors to fill vacancies, shall bind the Corporation unless it shall receive the concurring vote of a majority of the directors present at a meeting at which a quorum is present. In the 4 absence of a quorum, the presiding officer or a majority of the directors present may adjourn the meeting from time to time without further notice until a quorum is present. Section 5.5 Telephone Meetin4s. Subject to the notice requirements in Section 5.3 hereof, members of the Board of Directors or any committee designated thereby may participate in a meeting of the Board or of such committee by means of a conference telephone or similar communica- tions equipment by means of which all persons participat- ing in the meeting can hear each other at the same time. Participation by such means shall constitute presence in person at a meeting. Section 5.6 motion Without Meeting. Any action ' required or permitted to be taken at any meeting of the Board of Directors or any committee designated thereby may be taken if all the directors or all of the members of the committee, as the case may be, sign a written consent setting forth the action taken or to be taken at any time before or after the intended effective date of such action. Such consent shall be filed with the minutes of the Board of Directors or committee, as the case may be, and shall have the same effect as a unanimous vote. Section 5.7 prP~umption of Assent. A director of the Corporation who is present at a meeting of the Board of Directors at which action on any corporate matter 5 is taken shall be presumed to have assented to the action taken unless such director's dissent or refusal to vote is entered in the minutes of the meeting or unless the director either files a written dissent to such action with the person acting as the secretary of the meeting before the adjournment thereof or forwards such dissent by certified mail to the Secretary of the Corporation immedi- ately after the adjournment of the meeting. Such right to dissent shall not apply to a director who voted in favor of such action. Section 5.8 Voting as Member or Shareholder. The vote of the Corporation as a member or shareholder of another Corporation shall be determined by the vote of a majority of the directors of the Corporation present at a meeting at which a quorum is present; provided, however, that if the vote is to amend or approve the amendment of the Charter of Incorporation or Articles of Incorporation of the other corporation, then the vote of two-thirds of the directors so present at such a meeting shall be required to amend or approve the amendments of said Charter or Articles. ARTICLE VI POWERS AND DUTIES OF THE BOARD OF DIRECTORS , Section 6.1 Powers. The corporate powers of this Corporation shall be vested in the Board of Directors 6 to the fullest extent permitted by the laws of the State of Hawaii. The Board of Directors shall have general charge of the affairs, funds and property of the Corpora- tion, and shall have full power, and it shall be their duty, to enforce the By-Laws. Section 6.2 Duties. It shall be the duty of the Board of Directors to conduct, manage and control the affairs and business of the Corporation and to promulgate and enforce rules and regulations therefor not inconsis- tent with law, the Articles of Incorporation or the By-Laws of the Corporation. Section 6.3 Committees. The Board of Directors, by resolution adopted by a majority of the directors in office, may designate and appoint one or more committees, which committees, to the extent provided in such resolution, shall have and exercise all the authority of the Board of Directors, except as otherwise provided by law, the Articles of Incorporation, or these By-Laws. ARTICLE VII OFFICERS Section 7.1 Nu a The officers of the Corporation shall be the President, one or more Vice-Presidents, the Secretary, the Treasurer and such , other officers as the Board of Directors shall from time 7 to time elect with such duties as from time to time may be prescribed by t:ie Board of Directors or the By-Laws. Section 7.2 Election and Term of Office. All officers shall be elected by the Board of Directors and shall serve until their successors are elected. Any two or more offices may be held by the same person, provided that the Corporation shall have not fewer than two persons as officers. All officers shall be subject to removal at any time by the Board of Directors whenever in the judg- ment of the Board of Directors the best interests of the Corporation will be served thereby. The Board of Directors may, in its discretion, elect acting or tempo- rary officers, elect officers to fill vacancies occurring for any reason whatsoever, and limit or enlarge the duties and powers of any officer elected by it. Officers need not be directors of the Corporation. Section 7.] President. The President shall preside at all meetings of the Board of Directors. Unless otherwise determined by the Board of Directors, the President shall have general charge and supervision of the Corporation. The President shall perform such other duties as are incident to the office or are required by the Board of Directors. Section 7.4 Vice-President. In the absence or disability or refusal to act by the President, the s vice-President or Vice-Presidents shall, in the order designated by the Board of Directors, perform all of the duties of the President, and when so acting shall have all the powers of and be subject to all the restrictions upon the President. The Vice-President or Vice-Presidents shall have such powers and perform such other duties as from time to time may be prescribed by the President, the Board of Directors or the By-Laws. Section 7.5 Treasurer and Assistant Treasurer. The Treasurer shall be the chief financial officer of the Corporation and exercise general supervision over the receipt, custody and disbursement of corporate funds. The Treasurer may be a corporation. The Treasurer shall perform all other duties assigned by the Board of Directors. The Assistant Treasurer or Assistant Treasurers, if elected, shall, in the order designated by the President or the Board of Directors, perform all the duties and exercise all the powers of the Treasurer during the absence or disability of the Treasurer or whenever the office is vacant and shall perform all the duties assigned by the President or the Board of Directors. Section 7.G Secretarv and Assistant Secretaries. The Secretary shall keep the minutes of all meetings of the Board of Directors. The Secretary shall . keep or cause to be kept a register showing the names of 9 the directors and officers with their addresses. The Secretary shall give notice in conformity with the By-Laws of all meetings of the Board of Directors. The Secretary shall also perform all other duties assigned by the Board of Directors. The Assistant Secretary or Assistant Secretaries, if elected, shall, i.n the order designated by the President or the Board of Directors, perform all the duties and exercise all the powers of the Secretary during the absence or disability of the Secretary or whenever the office is vacant, and shall perform all the duties assigned by the President or the Board of Directors. ARTICLE VIII AUDITOR An auditor may be elected by the Board of Directors to serve until a successor is elected. No director or officer of the Corporation shall be eligible to serve as auditor. ARTICLE IX DISBURSEMENTS AND CONTRIBUTIONS Section 9.1 Di~bursem~nts. Disbursements of the funds of the Corporation for the purposes for which it is organized shall be made by the Board of Directors in , its discretion. 10 Section 9.2 Limitations on Disbursements. The board of Directors shall not make any disbursements or contributions of the funds or assets of the Corporation to or for the benefit, directly or indirectly, of any director or officer of the Corporation, except for reason- able payments for services actually rendered to the Corporation by such director or officer as an employee of the Corporation. ARTICLE X MISCELLANEOUS Section 10.1 ;nspection of Corporate Records. The books of account and minutes of proceedings of the directors shall be open to inspection upon the written demand of any director, at any reasonable time, and for a purpose reasonably related to such director's interests as a director. Such inspection may be made in person or by an agent or attorney, and shall include the right to make copies. Demand for inspection may be made in writing upon the President, the Secretary or any Assistant Secretary of the Corporation. Section 10. 2 F~rort,t; on of Instruments (1) All checks and other orders for the payment of money, drafts, notes, bonds, acceptances, contracts, , and all other instruments, except as otherwise provided in these By-Laws, shall be signed by such person or persons 11 as shall be provided by general or special resolution of the Board of Directors, and in the absence of any provi- sion in these fly-Laws or any such general or special resolution applicable to any such instrument, then such instrument shall be signed by the President or Vice-President, and by the Treasurer or the Secretary. Unless authorized by the Board of Directors, no officer, agent or employee of the Corporation shall have any power or authority to bind the Corporation by any contract or ea7agement or to pledge its credit or to render it liable for any purpose or to any amount. (2) The Board of Directors may provide for the execution of checks by the printed, lithographed or engraved facsimile signature or signatures of the person or persons authorized to sign checks. Section 10.3 Inspection of By-Laws. The Corporation shall keep in its principal office the original or a copy of the By-Laws as amended, certified by the Secretary, which shall be open to inspection by the directors at all reasonable times during office hours. ARTICLE XI SEAL The Corporation may have a seal of such form as , the Hoard of Directors may from time to time determine. 12 ARTICLE XII AMENDMENTS The By-Laws may be amended or repealed in accordance with the provisions of the Articles of Incorporation. 13 CERTIFICATION I certify that I am the Secretary of the West Hawaii AIDS Foundation and that the foregoing By-Laws were adopted as the By-Laws of the corporation by its Board of Directors effective the day of Tuh~ 1993. MICHAEL TRAUB, .D. Secretary 14 BYLAW AMENDMENTS Section G.3 Committees. The Board of Directors, by resolution adopted by a majority of the directors present at a meetintt at which a quorum is present, may designate and appoint one or more committees, which committees, to the extent provided in such resolution, shall have and exercise all the authority of the Board of Directors, except as otherwise provided by law, the Articles or Incorporation, or these By- Laws. The board shall specify the committee's function. authority. and rules within the limits consistent with these By-Laws or with rules adopted by the board. The board shall appoint committee Chairpersons. Other committee members shall be selected by the committee Chairperson and approved by the Board of Directors. At least one board member shall be appointed to each committee. Anv member may be removed by the hoard whenever in its iudament the best interest of the Foundation shall be served by such removal. BY-LAW AMENDbiENT~ Section 4.1 Number and Qualifications of Directors. The initial number of directors of the Corporation shall be as set forth in the Articles of Incorporation. The number of directors may be increased or decreased from time to time by amendment to the By-Laws. The number of the Corporation shall not be more than 15. (approved G/30/94). BY-LAW AMENDMENT Section 4.3 Term of Office. All directors' terms shall be for a period of two years. Upon majority vote of the Board of Directors, a board member may serve a second term. Upon unanimous vote of the Board of Directors, a director may serve additional consecutive terms. A former board member may resume membership on the Board of Directors under this section after a one year break from service. (approved 6/30/94). BY-LAW AMENDMENT Section 7.2 Election and Term of Office. All officers shall be elected by the Board of Directors and shall serve for a one vear term (6/30/94). Any two or more offices may be held by the same person, provided that the Corporation shall not have fewer than two persons as officers. All officers shall be subject to removal at any time by the Board of Directors whenever in the judgment of the Board of Directors the best interests of the Corporation will be served thereby. The Board of Directors may, in its discretion, elect acting or temporary officers to fill vacancies occurring for whatever reason, and limit or enlarge the duties and powers of any officers elected by it. Officers of the oP the Foundation shall also be members of the Board of Directors. (approved 11/ 17/93) ~Y-LAW AMENDMENT Section 9.2 Limitation on disbursements. The IIoard of Directors shall not make disbursements or contributions of the funds or assets of the Corporation to or for the benefit, directly or indirectly, of any director or officer of the Corporation, except for reasonable payments for services actually rendered to the Corporation by such director or officer as an employee or contractor of the Corporation, provided that the Soard Development Committee develop a policy on the receipt of Corporation funds by a director. (approved 10/13/94). POLICY RE: BOARD MEMBER COMPENSATION WHEREAS, the Board of Directors of the WHAF is committed to a volunteer Board of Directors and desires that Board members be encouraged to volunteer their time to the organization. WHEREAS, the Doard of Directors, however, recognizes that the WHAF is part of a relatively small community and that Board Members may be in a position to provide quality and needed services to the organization beyond that which might be expected of a volunteer board member, and the board member may be able to provide said services in the most cost efficient manner. WHEREAS, until October 13, 1994, the WHAF Bylaws, Article IX, Section 9.2, appeared to prevent individual Board members from receiving funds of the WHAF for services provided to the organization unless the Board member was an employee of WHAF. WHEREAS, at the October 13, 1994, the WHAF Board of Directors, by a majority vote amended Section 9.2 of the WHAF Bylaws to allow Board members reasonable compensation for services provided to the WRAF with the caveat that the Board of Directors would develop a policy regarding compensation so as to avoid conflicts of interest and the appearance of conflict. RESOLVED THAT, where a Board member proposes to be paid reasonable compensation for services provided to WHAF or WHAF clients, the Board member receiving the funds must disclose to the Board of Directors, receipt of funds within thirty (30) days of receipt or at the first board meeting following receipt, whichever is earliest. Prior to disbursement of funds to a Board member, the Executive Director shall solicit bids and/or determine the commercially reasonable value of services to be provided by the Board member. In addition, the Executive Director shall reference the disbursement in the Executive Director's report at the board of directors meeting following disbursement. Any disbursement to a Board Member, other than for medical related services, in excess of $250.00 must be pre approved by the Board of Directors. In the event that pre approval by the Board of Directors is not practical, pre approval must be granted by the Executive Committee. caa/7BBG2/dots/YH~F.rmsaf Proposed policy of WHAF regarding minority representation It is the policy of the WHAF to encourage the inclusion of minority groups on the board of directors, committees and staff. a~ IGI t'I I,.-, IIINL\ ~ ~ ~ We.Sf '~~UWal~l S ~ CC SI ~ ~I ~ ~~J ~O~Yl da+tov~ S ~ (9 h an E I<U'I I,L, 1,~.'ln.v~,l BY LAW AMENDMENT Section 4.7 NEPOTISM No individual receiving compensation from the foundation, or the spouse, parent, child or domestic partner/significant other or sibling of an individual receiving compensation from the foundation may serve on the board of directors. Further, no board member shall be the spouse, parent, child or domestic partner/significant other or sibling of another board member. Approved: February ,1999 P.O. BOX 846 , KEALAKEKUA, HI 9G750 PH (800) 322.1718, FAX (808) 322-07G2