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Home My WebLink AboutCOM 0122.043 2000-2002Stephen K Yamashiro Harty A Takahashi Mayor Director COUNTY OF m1!l(Ari DEPARTMENT OF FINANCE 25 Aupunt Steel, Room I I8 • Hilo, Hawaii %720-4252 (808)%14234 - Fax(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 January 30, 2001 GRANT APPLICATION FOR AQUATICS AND FITNESS ARTS PROGRAMS (PraRsan TNM) Legal Name of Organization: Mailing Address: Facility/Site Address: Director/Site Manager Organization President. Contact Person (Gran Writer): 145 Ululani St., Hilo, Hawaii 96720 145 Ululani St., Hilo, Hawaii 96720 Susan J. Labrenz Evelyne Schotte Cynthia Albers Amomot of Request for County Funds- $ 9.000. Total Annual Budget of Organization: $ 3. 099,460 Has the applicant applied for any other fiords from the County of Hawaii this flacal yew? Ekahi, yes Sourc&M*partman: Kohala Intergenerational Center ❑ No Agesoy/Progras(s): ❑ Social Services ® Youth Programs © Elderly Programs Check Categories: ® Culture and Arts ® Education ❑ Other Briefly, delhe the progress for which fwdhig Is baing requested: Aquatics and Fitness Arts oroarame provide a broad aoactntm of fitn.ea r.rresrl nnAl, educational and social activities that target the general population. The benchmark of these services i■ to ,nn rove the h.alth_ fi tnuA And of residents through regular physical activity. Comm. No, f 2- 2_. q3 -1- File No. 13 U i Ref. To•Prese—n" H S Ep c - Ref. Data_ FE� 2 IV QU-kRTERLY ALLOCATION Under no circumstances shall grant funds be disbursed in a lump sum payment Grant funds will be disbursed to Grantees only through a quarterly allocation process The disbursement of grant funds can be formulated on an equal quarterly apportionment basis %. GRIEVA.yCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for anv concern and complaints about its program or services that may arise from its members, employees, clients or from other members of the public VZ. DISCLOSURE OF INFORMATION All information, data or other material provided to the County by virtue of this application shall be subject to the Uniform Information Practices Act (UIPA), Chapter 92F, Hawaii Revised Statutes All such material is deemed government record and shall be open to the public and may be provided to other public and/or private funding sources VTI. CONTINUED ELIGIBELITY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: (1) Immediately be disqualified from consideration for Nonprofit Grant funding, OR (2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any finds received therein VIII. ACICNOWLEDGEMENT Young Women's Christian Association of Hawaii Island (Legal Name of Organization) hereby agrees to administer the Aquatics and Fitness Arts Programs (Program Title) in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance Department Distribution of grant funds is limited to grantees which are in compliance with County regulations, policies and procedures The County reserves the right to withhold grant distributions at any time the grantee is not in compliance It is the pohcy of the County of Hawaii and for those who do business with the County to provide equal employment opportunities to an persons regardless of race, physical disabilities, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunmes IX. AMENDMENTS TO THE APPLICATION/EVALUATION The apphcant assures that it will submit to the Human Services Nonprofit Grants Review Committee (HSNPGRC) for prior review and approval a wntien request and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort undertaken by the HSNPGRC to evaluate, rospect or otherwise monitor the effectiveness, feasibility, and/or cost efficiency of any and all practices, policies and procedures or activities pursuant to this application or any grant designation or allocation received as a result of this application. —3— X. AUTHORITY AND CAPACITY OF APPLICANT The applicant cemfics this it has the authonty and capacity to develop and submit this application, and to fully administer the program($) pursuant to this application UNSIGNED PROPOSALS WML NOT BE 4CCEPTED! � •1 -4= �t Date Dau t .k(- A -)r Hs% w band iplldllU ffi F,ine.• fro Pa_'I or Narrative A Overview: Desu ibe the progi um foi 'a hich fundnig is being i equested Aquatics and Fitness Arts provide a multitude of programs for the development and maintenance of physical capabilities, o%eratl health and safety for people of all apes This is achieved through an extensive arra% of land and water based fitness and recreation classes and activities We serve or target various populations inclusive of all ages, both genders, those who are phystcally unconditioned. the physically challenged as well as those who are physically adept G[ but unique or significant service will be provided' Our programs are designed such that participants are involved in structured, frequent physical activities, led b,, qualified instructors and conducted in a safe, appropriate environment Persons are advised and encouraged to partake in programs that suit personal needs. preferences and abilities This approach fosters optimum physical Fitness as well as personal enjoyment The programs are conducted in groups where interactions and relationships among participants are developed Activities pro%ide outlets for ereati%m and release of stress as well as a safe place for individuals and families to play to practice a physical %%ork-out and to learn with others At the core of the Aquatics activities is water safety essential know ledge in an island setting such as ours Aquatics programs include swim lessons lap swimming, recreational swimming. novice swim team, synchronized swim team water aerobics. as well as special programs for schools and other community organizations Fitness Arts Education programs specialize in land based activities that range from aerobics dance tumbling and martial arts to health education and support groups that serve special populations The caries of styles. levels, focus and time offerings of these programs represents the diversity of the people who engage in them The diversity, creates a richness because of the different backgrounds. interests cultures, and ages of the manypersons who come together in a common environment This common en%tronment fosters a sense of belonging, which strengthens the individual's view of herself or himself as an integral part of the community in which they live What specific outcomes are to be achieved' Three outcomes drive the efforts of Aquatics & Fitness Arts programs Outcome 1: Participants will gain knowledge and have increased confidence in their physical abilities while heightening safety awareness Outcome 2: Participants have improved physical health, and knowledge to gain and maintain their optimum level of physical health Outcome 3: Participants have opportunities to develop positive personal and social experiences 4 How will the proposed program empower participants/clients to become self-sufficient and facilitate positive sacral change' There is a long held belief by the YWCA that the total well being of an individual is not only enhanced by physical health and fitness, but is an integral part of total well being Habitual physical activity positively affects the individual's capacity for learning, productivity, interpersonal relationships, over-all outlook on life, confidence, and the ability to maintain personal equilibrium during stressful times Recent medical, t w( A of Hauau Islanj Aauat,Ls & Fine,s Arts Pace 2 of 9 social. and scientific studies corroborate this precept (See Report of the Surgeon General on Physical -kcti%m and Health US Government Print init Offices 1996 '3'-:1=-400010) B. Problem/Need: U uu ?s the problemineed the proposed program is designed to meet' There is a self-evident need for activities that provide for the development and maintenance of physical health and safety practices for people of all ages Such programs must be accessible and appropriate according to age, ability and economic group. as well as scheduled at times and locations conenient to the populations served Research has demonstrated that virtually all individuals will benefit from re,,ular physical acttvuy Although strides have been made in raising public awareness regarding the benefits of regular physical activity, trends in exercise habits continue to slip downward Figures from Health[ People 2010. Objectives fol Improving Health, show only 11% of adults in the U S report regular, vigorous physical activity that involves the large muscle groups in dynamic movement for 20 minutes or longer 3 or more times per week Only 23% of adults report physical activny for 5 or more days per week for 30 minutes or longer and 231'o report no regular ph%sical activm at all The Healthy Hawaii 2000 Objectives (published by Hawaii Dept of Health 1995) identities physical actio in and fitness goals for Hawaii residents Trends in various groups are revealed in the 1990 Haucrt i Belien coral Risk Factor Sw i eillance Sistem Important amon_ these are I In 1990 only 3' 6'o of the population engaged in am type of regular physical acts it', down trom 52% in 1986 2 Females are less likely to exercise than males Obesity a predominant risk factor for heart disease certain cancers and diabetes, is on the rise (Obesity figures for adults were 18 1% in 198' and 240u in 19Q1) 4 The highest prevalence of obesity is found among Hawaiians and part Hawaiians- 46"o of the adult population in 1991 Of the ethnicities assessed. Filipinos are least likely to engage in regular exercise (299u), and Caucasians most likely (49 9%) 6 Children aged 0-4 years have the highest drowning rates and are most likely to drawn at home. reinforcing the importance of water safety knowledge in an environment such as Hawaii where many recreational activities take place in or near water A primary objective of Healthy Hawaii 2000, shared by the national standards adopted m .National Healthy People 2000 is Increase to at least 30 percent the proportion of people aged 6 and older who engage regularly, preferably daily, in light to moderate physical activityfor at least 30 minutes per day. Recommendations include making available trained personnel and information on availability of programs, facilities and events Who is the target population and what are the specific needs' Even as we are identified as a women's organization, our participants represent both genders, all ages, ethnicities, and sotto -economic groups in our community What is the geographical areats% to be served, and hours of operation' Programs are conducted at the main YWCA Complex at 145 Ululant Street in Hilo and are readily accessible to residents of East Hawaii Most participants reside in Hilo however, they also reside in Pahoa, Laupahoehoe, Volcano and points between and beyond Y'AC_A of Ha',a klaml A,4ua[I,, & -;tr;G» An; P"Lze i or d Hours of Operation Aquatics (varies seasonally ) %londay-W'ednesdav-Friday Ttiesda�-ThursdaN Saturday Sunda Fitness arts 6 '0 am-' 30 pm 8 00 am -7 30 pm 8 30 am -4 00 pm 12 30 pm -4 00 pm `londa%-Fridax 8 00 am- 3 00 pm (programs offered at carious times) Saturday 8 30 am- 12 30 pm Sunday vanes C. Collaboration/Coordination: What specific measures ivill be taken to collaborate; coordinate uuh other communin i esoiirces to achieve nictrununi efficiency and cost effectiveness' N,Le are vigilant In our efforts to work with others in our community for the coin mon benefit of all Coordination with community organizations as «ell as with programs of the YWCA is demonstrated b% several emstutg and planned projects A sampling of these is luted below a Private and parochial schools utilize ,aquatics services to augment their physical education curriculum These include Hath Christian E Maka ala St 1o�eph Hi_=h School and %v aiakea High School b Aquatics programs interface with the County of Hawaii aquatics Division by providing pool time during 'down time" of county facilities, participation in nou ice swim meets and sharmu information for program development c Aquatics space is leased to two independent, small businesses These are HICAR (Hawaii Island Center for aquatic Rehabilitation) and Planet Ocean which specializes in water sports and SCUBA instruction The liaison with these locally owned enterprises enhances opportunities for YWCA members and staff, and supports small business in our community d Many organizations conduct independent activities within the YWCA We offer support (affordable facility use) and co-sponsorship (fees waived) to many groups who would otherwise be without a place to conduct activities We are currently co-sponsor to six groups including Bridges Mental Health Support Group, Cancer Support Group, Parkinson's Support Group, Anonymous HIV Testing, East Hawaii Special Olympics and the LaLeche League Various other groups are supported at the YWCA and currently include Weight Watchers. Orchid Isle Ballroom Dance Club, JC Bridge Club and Alliance Church Past groups have included Alcoholics Anonymous, Big Island Dance Council, Hilo Church of Christ, Church in Hilo, Island Magic Orchestra, Playback Theater. St Joseph School & Church, The YOYO Club. Z Fencing School and Bukot Non Jesus Church e In August of 2000, the Healthy Start Family Support Seryices initiated a tuition assistance program for its clients to participate in other YWCA programs This has enabled families with little or no dispensable income to be involved in educational and recreational programs This benefits Healthy Start clients and YWCA programs by increasing enrollment and program service fees f Hukilike Alternative School will soon occupy the YWCA for expanded learning opportunities with the Aquatics and Fitness Arts staff Plans for students and staff to spend one day each week for a ten week period will benefit both Hukilike and the YWCA This "trial run" tt C \ of Fla%'dii i>ldrc. A,;catic> & f ;�"> fro PaYc 4' i Y cooperative effort will likeh be repeated throughout the tear and etentually with other schools both public and prnate Income will be generated during what "otf peak times thereby mcreasin!Z utilization and efficiency Ike coordinate with the Judiciary and Hawan island Teen Court to pro%:de opportunities to mdniduals who hate community sem ice as part of their sentencing Nkhile at the Y%kCA mdn iduals are prof ided supervision and Job tasks to allow the successful completion of mandated hours, with emphasis on recovering a sense of responsibility and citizenship How it ill these measures reduce or eliminate ant eristmng diipliccitunn of set t iCNS to tont designate target group' Mthough some of the types of actnities we provide are offered by either private or public organizaticn> there remains a dire shortage of opportunities that would be enough to serve the entire East Hawaii population Duplication of services is therefore rarely a concern Each of the collaborative efforts has been established as a response to a need The desiunate target .1r. -)LID is broad-based and therefore supports the scope and range of the actit mes presented D Goals and Obiecth es: 16hat it e the mcyor goals, benchmarks of the proposed proal ain' Iniprote health fitness and quality of life through regular physical actititt What specific objectivesiaction steps ate plamtedJoi ecicin goal' Promote existing program Continue to provide broad spectrum of actntnes :• Educate about benefits of physical actnit% r Provide tuition assistance What is the timeline (start and end dates) for each action step' Nearly all of the activities provided in Aquatics and Fitness Arts are ongoing and can be Joined at am time The exception is special events and seasonal offerings As a result, there are no start or end dates for the objectives, which are carried out periodically throughout the year The chart below shows frequency for the objectives Objective Action Step Action Step Promote existing programs to Brochures updated & Print media publication as needed potential participants disseminated 3x/ yr (Hi Tribune Herald, etc ) Continue providing broad Provide staff training to assure Add classestlevels where spectrum activities quality as available/needed indicated Educate public on benefits of Staff outreach to community Disseminate mfoiamcles to physical activity events - 2-4 /yr members Provide tuition assistance for Raise awareness in print media I Offer to mdn [duals as they those with need & outreach events inquire or enroll a What significant client -centered outcomes(s) will the program achieve' Include in your answer how many participants/clients will a Attain at least one personal program outcome, or b Show measurable progress towards your program goals 't (_ t of Kx%au Liand aquatics x �,tres, ars Pape i of 9 Program outcomes (listed in A ; ) are all client -centered all participants %alio attend programs reguiarly (once per week or more) will achiete at least one personal program outcome and man% will achieve more This rate of success is built into the program regimen pertains to all apes of classes as follows I New participant enrolls in appropriate activity introduce potential nen habni ' Instructor presents and instructs proper execution of skillsiactty ny for class (educate, 3 Instructor observes participant engaged in activity over time (eialuate) 4 Instructor reinforces proper techniques and gives feedback (correct and practices 5 Participant continues activity (physical activity becomes habituali 6 Participant continues andror adds activity (social interactions are strengthened, E. Service Delivery: 1 [Phot meilnodologt it ell be used in the pi oposed pi ogi am s de.ht el 1 of :el t is r,1 • , Participants voluntarih take part in programs, sometimes assisted by encouragement from their physic;an An mdn idual will v un our main facility become acquainted with opportunities a%atlabie and enroll in the acts in of choice Attendance can be as often as desired according to prog,am a%eilabihn (Etainp!e Il atter 4e, obics is (�tfered fifteen times each a eek .I ttendance i tinges h om t et i h eaue a -6 times ''IL k • ', e4ular ('-4 tunes "u k ) to occasional (once per tceek or less, Sonne pi Oat airs � uc/n ac r: iulcb en Beginning Tumbling are Scheduled less often with mcnmmion pornciponon occu, i mo nice aeekh.. Instructors guide participants in skills appropriate to age. medical restrictions phy sical capabilities and preferences Proper execution of skills is stressed in our teaching philosophy to ensure participant safe and to reduce the possibility of injury New exercisers are encouraged to begin slowh in an actin ay the% find enjoyable and gradually increase frequency and duration until personal optimum fitness levels are achieved F. Evaluation: What process will be used to evaluate the program and services' We use several methods to evaluate program success and effectiveness These are Track participant attendance for frequency and duration over time Track participant achievement through skills assessment within classes and level advancement within a program (Example Ballet student executes tourjete with higher elevation and improved landing, Swim student advances from level'_ to level 3 class) Participant self -evaluations and periodic surveys Testimonials by participants or family members that correlate personal benefits to program participation How will this process measure the outcomes specified in Item D. (1-4)' The evaluation methods support the outcomes by providing documentation that can be assessed and organized for statistical reporting Administrative staff have recently received training outcomes provided by Hawaii Community Services Council G. Proaram Fees: I Does your organization charge a membership fee to participants' If yes Describe or attach membership fee information'? } \%C A o' Hale _i- ',land h-ir-,, \rs Pate h >i 4 See Attachment ' The Y«CA is a membership organization linked by a national and international nenwrk of sister agencies Membership is a requirement for participation in fee for service programs such as Aquatics and Fitness Arts Categories for membership paid annually and are listed in the attached Y%VCA, general Membership Brochure Se\eral special membership options are in place These are • Membership is held by parent or guardian for children 12 years and younger who participate in programs • To encourage participation by all interested individuals, we offer a one-time free Guest Pass bfenibership valid for two weeks to first time participants • For those with financial limitations, we provide financial aid for membership A simple application determines a reduced annual membership fee, usually S5 Persons may re -apply for this aid annually Does the proposed program charge par acipanis a fee for set i feels) pt orided bi your organr_atfon' If i es a Desc ribe of atrach a jee Jot set i fc e u jot nation and b Describe hou t ou .rill en stn e that all inlet ested participants n dl be uichi lea despite an uian'hr to pat the entire,tee a See Attachment I Aquatics and Fitness Arts rely on fees paid b% participants for :he maiorn of operating funds b To encourage and assure participation from all interested persons, regardless of abilitn to pa} ite are expanding the tuition assistance program initiated in 1998 with funds from Ronald McDonald House Charities Hawaii current tuition assistance has been available only in Fitness arts Education for \oath (birth to 19 years of age) Part of the funds requested will be used to expand tuition assistance and programs to people of all ages throughout Aquatics and Fitness Arts programs H Viability: What a voui justification or rationale for the expenditure of public lunds fol dee pt oposed program' The benefits of regular physical activity are numerous and well documented The use of public funds to assure the availability of opportunities for structured physical activities in a safe environment has far- reaching benefits Among them are • Enhances functional independence for older citizens • Protects against disability • Decreases medical costs due to improved health of population. especially related to coronary heart disease (CDH) • increases productivity and strengthens the individual's view of themselves as an integral part of the community in which they live What are tout financial and programmatic plans to sustain the proposed prograin beyond the upcoming fiscal year' Aquatics and Fitness Arts programs have served the community for decades (Fitness programs have been part of the YWCA of Hawaii Island since its inception in 1919 The addition of the swimming pool, built in 1972, expanded fitness opportunities into the Aquatics component) As we bridge our past into the future, we continue to develop programs that reflect the needs of the community, utilize social entrepreneurship philosophy in conducting business, and look to trusts and foundations to assist us in our efforts to provide for Hawaii island residents N'kCa of H --%--ii I,iar,a \quauo.i F,tr�bs \r, Pate ' or 9 I Budget Please see bud_et tables and attachments ORGANIZXTION AGENCYLNFORMATIO'r 4 Boand of Directors ! Has the oroam_anon's Board of Directors received Jorma! training itahi n the perat iuo rJt jocul i em s' (If v es) Attach certification/ verification of board training The Board of Directors receives formal training on an annual basis. however, certifications are not given In October 1999, Diana Kahler, a Help for Von -Profits volunteer, facilitated a half-day Essentials of Successful Boards customized for the YWCA board This year board members will attend the Essentials of Successful Beards sponsored by East Hawaii Health and Human Services Council and Hawaii Island United lhav rebniary 3, 3001 Throu_hout the %ear various board members attend tramim_ offered bx Hawaii Island United Wa. and others In addition presentations by our insurance broker. auditor and others are scheduled as part ofa regu!ar board meeting New board members receive an extensive manual including basic legal and tiduciar% responsibilities, financial reports planning documents and information from prior tramm_ sessions The Executi%e Director and Executive Committee members provide utdtn ideal orientation to incoming members on an as needed basis f{lint cu r the pr rnxn 1 roles and n esponsrbdrpes of ow otgcnu_atmtn s Exec n«rne Du ectot ' As stared in our B% laws. the responsibilities of the Executive Director are The Executive Director is responsible for the execution and administration of policies and programs approved by the Board The Executive Director attends and participates in discussion in all meetings of the Board of Directors, and of the Executive Committee except when matters concerning her,`his own employment are under consideration The Executive Director acts as the agent of the Board of Directors in the employment and release of staff according to the policies and procedures established by the Board of Directors As head of staff, the Executive Director is responsible for the supers ision and direction of staff and for the implementation of approved personnel policies 3 What are the primary roles and responsibilities of your organization's Board of Directors' (Clarify role of executive officers vs general membership) As stated in our Constitution the responsibilities of our Board of Directors are Maintaining the YWCA as a separate autonomous women's organization with an established Mission. Fostering development of the Association as a women's membership movement, > Communicating the Mission to members and assuring that they have opportunities to take part in furthering it, > Determining and carrying out the policies and programs of the Association, > Insuring that the Association's policies and practices reflect the YWCA's organizational commitment to racial, ethnic and cultural diversity, > Controlling operating funds and capital assets for the use and benefit of the Association. > Assuming final responsibility for personnel policies and for employment of staff, requiring the executive director to be a voting member or associate of the Association, > Nlaintaming a responsible relationship with the YWCA of the U S A as embodied in Article 11 of the National Constitution, • Electing the officers of the Association, • Establishing the program of the Association and the planning process by which it is determined, > Approving contracts and leases VA C \ of Ha•%au bl.irl Page 8 "1 a The general membership of the YWCA elects both the Nominating Committee and the Board of Directors The Board of Directors elects Its own officers who constuute the Executtve Committee The role of the E\ecuuve Committee is stated In the Bylaws (attached) at page 6 NOTE Our Board has a long tradition of understanding Its policy making and fiduciary roles as contrasted to the administration and Implementation role of the Executive Director and management staff B. Past Performance 1 How effective has tour organization/agency been in achieving program goals in the past trio t21 fiscal vears' Include the following information m Quantitative data on numbers served and b, Qualitative data showing number and % of participunts achiesung measurable outcomes YWCA programs seek to establish realistic goals and consistently have achie%ed these goals In calendar tear 1999 the YW C A serted 6610 uidn iduals In its seven programs We expect similar numbers for calendar ,.ear 2000 (data will be compiled In April 2001 ) Our earned Income programs (-aquatics Child and Family Program Sen ices and Fitness and arts Education) in conjunction with Hawaii Island United Way ha%e recently began designing outcome measures We are in the beginning stases ofcollecung data Our primary measure of success is our customer s continued patronage and enrollment in our programs has remained steady Our programs funded by go%ernment contracts keep statistical data on outcomes These include Teen Court. Ekahi. and Family Support Sen ices Healthy Start C. Financial 1 Hme tour organ=tion s current program operations remained the satire as last vear9 What mayor prograin or financial changes will be incurred next year' Ekahi fiscal 2000-01 saw a grant of S 15,000 from Hawaii Human Development to increase the lob search skills of high-risk youth and some adults Note that all four small computer centers along the North HIIoiHamakua Coast received similar grants As a result of last years County support and these funds, Ekahi also networked its computers with a server and hub in order to implement Skillsbank math and English computer learning for high-risk youth The YWCA Teen Court Program is expanding to North Hawaii, and may locate its Intake office at Hamakua Youth Center for one or two evenings a week, with modest compensatory rent support The Kohala Intergenerational Center (North Kohala), under the YWCA umbrella, will complete construction this year and also received a grant from Hawaii Human Development to increase job search skills of youth Growing Families completed Its first year with the YWCA, is expected to stabilize this year and begin growing in 2002 Family Support Services has received an approximate 50% increase in funding to provide services to all eligible families This expansion began in October and will continue through this fiscal year There has been a movement at the YWCA Family Support Services to establish an independent FSS agency, the results of this effort have not yet been determined The YWCA intends to retain the program and is applying for the applicable state funds 1 What is the status of all of your organization's major contracts or agreements for the coming year (employment agreements, office leases, primary grant revenue/supplier, etc) 9 We own our main facility, rental agreements in Honoka'a and Kona are ongoing leases, and we are searching for new facilities for the programs currently at 165 Keawe Street in Hilo t\4C1, or Hasan Island \quattcs & Fitness Ar's Paee 9 or 9 Funding for Ekahi from the State of Hawau Department of Health is projected to remain stable at 57.5,000 for the next biennium A response to the request for proposal was submitted in mid December 21300 Teen Court funding is also expected to remain stable in the next biennium The YWCA is apply mg for the uureased funds for Famih Support Services for the next biennium Revenue for the earned income programs are projected to remain stable The current executive director, Susan Labrenz will conclude seven years of service effective 1 1 '01 Rov,ie Taylor a tormer YWC A executive director, has been selected by the board to serve for an interim period of three months during the search for a new executive director 3 Now does the proposed program fit into vour organization s long-range financial plan' Our long-range financial plan is that earned income programs make a profit government contract funded programs break even, government funded programs develop earned income components, depreciation is cash funded, maintenance on buildings and equipment is current, and there is a cash fund balance The YWCA seeks programs or accepts offers to umbrella programs based on hon well the\ meet the mission and strategic plan goals of the YWCA first If they meet those primary criteria, then the financial criteria is that they break-even. paying for all of their direct costs and any increase in administrative overhead Aquatics and Fitness Arts like each of our programs is important to the achievement of our Mission. Strategic Plan and Financial Plan Like a jigsaw each piece makes the whole strong and complete We are able to spread our fixed expenses and administrative overhead across diverse programs, thereby enabling us to offer quality management services For Aquatics and Fitness arts. a 100'0 of revenue indirect fee has provided for audit legal. fiduciary accounting and personnel services D. Monitoring During the past mo 13/ fiscal years, what financial and/o administrative monitoring hus your organization recon ecifroni an and all fending sources' Please list all nnonuorutg sources contact names and phone numbers PROGRAM MONITORING SOURCE CONTACT NAME PHONE Ekahi DOH, ADAD Virginialee Jackson 692-7506 Healthy Start DOH, MCHB Gladys Wong 453-6020 Sexual Assault Support Services Kaptolani 1997-99 Adriana Ramelli 535-7500 E. Alcohol, Tobacco and Drug -Free Workplace Policies and Information 10 How does your organization address alcohol, tobacco and other dnig prevention information dissemination as part of your workplace and/or program environment' Information is included in our Personnel Handbook, which is distributed to all employees before hiring as part of the job offer process Employees are given a week to thoroughly review the policies and then sign off that they have read and understood them Our work sites and facilities are designated smoke, alcohol and drug free We have recently eliminated designated outside smoking areas on the premises and smokers are encouraged to quit during the Great American Smoke -out and through supportive encouragement from coworkers We use posters developed by teens in our drug prevention program, Ekahi, to increase awareness On the extremely rare occasion, when a staff person has more serious drug problems, we first encourage them to seek outside help and then proceed to progressive discipline if no progress is made Attachment I Membership Fees and Program Service Fees Aquatics & Fitness Arts. YWCA of Ha«ain Island Annual Membership Fees Type For whom Fee Voting, Basic Women 18-59 years $25 Voting. Senior Women 60 years + $1250 Associate Men 18-59 years S25 Associate, Senior Men 60 years + $1250 Youth Girls & Boys 12-17 years $1250 Corporate Clubs, Organizations & Business $100 Guest Membership First time visitors to the YWCA -2 weeks No fee '• Financial Aid Recipients $5-$15 Aquatics Program Service Fees Program Type or Class Category Payment Method Fee Water Aerobics' 11 00 am Plunge Pass $1 25 I class Water Aerobics' 8 30 or 5 00 pm Aqua Pass $3 50 / class Water Aerobics Any class Drop-in $5 Swim Lessons, group Session enrollment Monthly $3 75 / class Swim Lessons. private Session enrollment Six classes $11 25 /class Swim Lessons, semi -private Session enrollment Six classes $7 50 / class Lap Swim` Per schedule Plunge Pass $1 25 /visit Lap Swim Per schedule Drop-in $2 001 visit Recreational Swim" Per schedule Plunge Pass $1 25 /visit Recreational Swim Per schedule Drop-in $2 00 / visit Family Swim Per schedule Drop-in $4 per family of 5 Pool Party Reservation In advance $80 / 2hr Novice Swim Team Session enrollment Monthly $4 / class Synchronized Swim Session enrollment Monthly $3 75 / class Unlimited Use Club Card' $50 / month, $135 3/months, 5240 6/months, $420 year School Rentals S25 per hr - $15 per 1/2 hr with lifeguard School Rentals $30 Der hr - $20 per'/] hr with instructor Fitness Arts Program Service Fees Program Type Dance Classes Ballet, Moderne, Plates, Belly Dance Dance Classes Ballet, Moderne, Pilates, Belly Dance Dance Classes Ballet, Moderne, Plates, Belly Dance Fitness Tumbling Kenpo Kenpo Martial Arts Fitness Tumbling Kenpo, Kenpo Martial Arts Aerobics Easy Does It, After Workout Aerobics Easy Does It, After Workout Aerobics Easy Does It, After Workout Aerobics Easy Does It, After Workout Keiki classes Creative Movement, Wiggles n' Tunes Payment Option Fee Monthly $4 501 hr Unlimited Use $70 / month Drop-in $6 / hr Monthly $4 50 /hr Drop-in $6 / hr HER Pass A $2 50 / class HER Pass B $3 50 / class Drop-in $5 See Club Card under Aquatics Session $4 50 / class T VJ u y � EJ O x a- - u- cl _ N a- M } = I h 7 a sn c, fo, a cs a va a fie a fi.s c.. ss a cs� ass L r Z z 3 N F � 64 E [q —, V = V C13 N r - = ez � U - _ U � d N n - V L C L14N v p � x - _ N � M ^J } x N N a N r Nrq N � =� x lo a r, - x � M N N x f`J < x r _ U s x z a X N i N n O C C a N M r M M n v t_ ri o x cti M, N f ^ d cc ce fr T 0 1 Z < i+ �i V p N y: V-) N 7 N U — x �. rl N C oo r- N r- N V' oG Vi C N b kf� — v N v v N N N V••, JO 7 x kr— Q t r vi oo M, — v T z C zt'C14 xoe N r-, ry N rol �� v N le N lz r- x Vl \i of 1/ kf -lz J r. EO C J.. .� :J ci cd ci Fa Ob — — — � n.V — t N M 7 vl ♦ � t • t �i T � � U O C ' s a y N � x O � _ N U c c c c c c c c c c o c X a oc N ^ _ rJ x x N r• N Ir Ir Q 5z `r -Ril N N n a N � p N r4 N a a Q O N � a " n l Z' Z ^ f ✓ d = L w Y Y ►j FA lFj T O X H � x L rJ v �x — O .� ^ `YC N C x N N O N N ? I N d — _ a x x J N r^, a M N r^, ZZ rN i r`I � 7 N _ - zz ti ti t� c y 1 to v, X M M z ri 1 Y � f s _ tC e n N m r X G C z a U Q $ P- G i F L i= {' F^ d V d L L O X H � x rJ — O .� ^ N d — _ a x x J N ZZ i ti ti t� c y to v, X z ri f s e n N m E1 G _ X r- M x I I = J v. rl x J N — O — O —_ N N Q ' C C j N M U J � J x �1 r _ f < I I I I < V d L y XD Z XD > � CC S 7�Z z ° _ 3 _ T v ^D O >. cumzo L. tj G Stephen K Yamashiro Harty A Takahashi Mavor Director CORRECTED COUNTY • Of HAWAII DEPARTMENT OF FINANCE 25 Aupum Street, Room 118 -Hilo, Hawaii %720-4252 (808) 961-8234 - Fax (808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #1 thtu #11 below - Yes No ❑ usl 11 Is the agency free of any pending litigation, liens or judgments? See explanation on reverse ❑ 9( 12 Within the past 12 months, has the agency applied for vendor or bank credit and was derued credit? If yes, please explain. As the grant applicant, I certify that the agency has satisfactorily responded to each of the above questions and explained as needed I hereby certify that this information is true and correct to the best of my knowledge Agency YWCA of Hawaii Island PhC� — Prepared by Anita Norris, Finance/HR Director Print Nam✓rttle (� siputme Data Certified by: CL+v)cL �Gt-vk - `juSci.i .Tlatart� R1ic vx.t�J/UZ Mat Name of ExecuWc Diaxtur i sipunm 61 Susan J. Labrenz El Has the agency operated continuously for the past three (3) years? r® 10 ❑ 2 Has the agency operated with a positive cash flow for the past three (3) years? [9 ❑ 3 Does your Board of Directors approve a detailed cash flow budget before the begimung of each fiscal year? ❑ IIGG 1�1 4 Do your Board meeting minutes show that quarterly financial statements are approved? See explanation on re-erse ® ❑ 5 Is your equity balance at least 20% of your Total Liability balance? ❑ 6. Is your Total Current Asset balance larger than your Total Current Liability balance? ® ❑ 7 Are bank reconciliations and accounting performed by someone other than the check signatory9 ® ❑ 8 Are you fully insured for the agency's vehicle(s) and building(s)? ❑ ® 9 Is your Workers' Compensation at least 2% of payroll ® ❑ See explanation on reverse 10 Are you current (non -delinquent) on all payroll and payroll tax payments? ❑ usl 11 Is the agency free of any pending litigation, liens or judgments? See explanation on reverse ❑ 9( 12 Within the past 12 months, has the agency applied for vendor or bank credit and was derued credit? If yes, please explain. As the grant applicant, I certify that the agency has satisfactorily responded to each of the above questions and explained as needed I hereby certify that this information is true and correct to the best of my knowledge Agency YWCA of Hawaii Island PhC� — Prepared by Anita Norris, Finance/HR Director Print Nam✓rttle (� siputme Data Certified by: CL+v)cL �Gt-vk - `juSci.i .Tlatart� R1ic vx.t�J/UZ Mat Name of ExecuWc Diaxtur i sipunm 61 Susan J. Labrenz February 8, 2001 YWCA of Hawaii Island Explanations to Financial Questionnaire Question 4 Do your Board of Directors meeting minutes show that quarterly financial statements are approved? Our monthly minutes reflect that our financial statements, including our balance sheet, variance report, and year to date compaiisons are reviewed and filed for audit Question 9 Is your Workers Compensation at lea rt 2% of payroll2 Due to many years of conscientious loss prevention work and safety —conscious employees, our current worker's compensation premium rate averages 18% Question]] Is the agency free of any pending litigation, hens orludgments2 A former employee has contested the Department of Labor's denial of unemployment claim and lost that appeal Her complaint filed with the Civil Rights Commission was denied She withdrew a claim from the National Labor Relations Board She is currently bringing suit against us in Federal Court Our insurance carrier is providing legal defense and we are actively defending these claims All attorneys who have reviewed the case believe we can win the case, however, the insurance company may chose to settle if the case is too costly to defend We have requested that they actively defend the case and so far they have We expect to take another one to two years to complete YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Financial Statements and Audit Opinion For the Year Ended June 30, 1999 Table of Contents Section Independent Auditor's Report on the Financial Statements Financial Statements Statements of Financial Position Statement of Activities Statement of Functional Expenses Statement of Cash Flows Notes to Financial Statements Paces 2 3 4 5 6 - 8 + Taketa, Iwata, Hara & Associates, LLP Certified Public Accountants & Consultants 101 Aupuni Street, Suite 139 Hilo, Hawaii 96720-4260 INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS The Board of Directors Young Women's Christian Association of Hawaii Island We have audited the accompanying statements of financial position of Young Women's Christian Association of Hawaii Island (a non-profit organization) as of June 30, 1999 and 1998, and the related statements of activities, functional expenses and cash flows for the year ended June 30, 1999 These financial statements are the responsibility of the Organization's management Our responsibility is to express an opinion on these financial statements based on our audits We conducted our audits 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 audits provide a reasonable basis for our opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Young Women's Christian Association of Hawaii Island as of June 30, 1999 and 1998, and the changes in its net assets and its cash flows for the year ended June 30, 1999 in conformity with generally accepted accounting principles -7 k.Ll -Lu &'G. R�1/'� d 44, L L to April 5, 2000 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statements of Financial Position June 30, 1999 and 1998 Assets 1999 1998 Liabilities and Net Assets 1999 1998 Current assets Current liabilities Cash and cash Accounts payable $ 53,041 62,584 equivalents $ 249,577 206,616 Accrued payroll costs 46,409 50.209 Fees and grants Deferred revenue 63,449 153 327 receivable from government agencies 64,878 43,628 Total current Unconditional promises liabilities 162,899 266,120 to give 31,250 30,000 Other receivables 25.361 28,018 Net assets Prepaid expenses 26,009 22,227 Unrestricted 724,422 596,414 Temporarily restricted 56.051 63,125 Total current assets 397 075 330,489 Total net assets 780.473 659.539 Temporarily restncted cash for program expenses and repairs and maintenance 24 801 33,125 Property and equipment Land 22.900 22,900 Building 717,396 717,396 Swimming pool 236,778 236.778 Equipment and furnishings 239,015 294,050 Accumulated depreciation Total assets 1,216.089 1,271,124 (694.593) (709,079) 521.496 562,045 $ 943.372 925,659 See accompanying notes to financial statements 2 Total liabilities and net assets $9� 4�9® YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Activities Year ended June 30, 1999 with comparative totals for the year ended June 30, 1998 Public Support and Revenues Public support State grants Department of Health Judiciary grants Department of Human Services Federal grants Alcohol, Tobacco and Other Drug Prevention Rural Block Grant Victims of Crime Act County grants Contributions Private foundations Hawaii Island United Way Other contributions Revenues Program fees Membership dues Interest Other Net assets released from restrictions Satisfaction of time restrictions for United Way funding Restrictions satisfied by payments Total public support and revenues Expenses State Department of Health State Judiciary State Department of Human Services Federal programs County programs Other program Management and general Total expenses Change in net assets Net assets, beginning of year Net assets, end of year See accompanying notes to financial statements 3 Temporarily Total All Funds Unrestricted Restricted 1999 1998 $ 1,094,750 - 1,094,750 1,096,080 178,425 - 178,425 192,398 94,395 - 94,395 94,395 75,000 - 75,000 75,000 59,013 - 59,013 66,995 38,401 - 38,401 13,041 67,000 67,000 66,995 108,740 108,740 89,685 - 61,000 61,000 50,000 56,438 22.094 78,532 34,463 550.427 - 550.427 555,180 26.748 26,748 25 090 22,727 22,727 7,445 48 911 48,911 58,864 61,000 (61,000) 29.168 (29,168) 2,511,143 (7.074) 2,504069 2,368,636 979,663 979,663 1,096,OB0 178,425 178,425 192,398 96,158 96,158 94,395 172.414 172,414 88.041 67,000 - 67,000 66,995 645,406 - 645,406 518,617 244,069 - 244,069 253,624 2,383,135 - 2,383,135 2,310,150 128,008 (7,074) 120,934 58,486 596,414 63,125 659,539 601,053 $ 724.422 56,051 780,473 659,539 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Functional Expenses Year ended June 30, 1999 with comparative totals for the year ended June 30, 1998 Total salaries and related expenses Occupancy expenses Rent Insurance Utilities Repairs and maintenance Total occupancy expenses Other expenses Consultants and contract services National affiliation dues Travel Office and program supplies Equipment rental and repairs Telephone Printing and publications Postage and shipping Fiscal agents Miscellaneous Total other expenses Total expenses before depreciation Depreciation Total expenses See accompanying notes to financial statements 1,558,013 168,432 1,726,445 1,738,966 107,720 Program Supporting Total 8,983 39,884 Services Services 1999 1998 Salaries and related expenses 80,111 4,723 84,834 31,999 Salaries $ 1,223,178 128,784 1,351,962 1,341,866 Payroll taxes 152,471 15,951 168,422 194,082 Employee fringe benefits 182,364 23,697 206,061 203,018 Total salaries and related expenses Occupancy expenses Rent Insurance Utilities Repairs and maintenance Total occupancy expenses Other expenses Consultants and contract services National affiliation dues Travel Office and program supplies Equipment rental and repairs Telephone Printing and publications Postage and shipping Fiscal agents Miscellaneous Total other expenses Total expenses before depreciation Depreciation Total expenses See accompanying notes to financial statements 1,558,013 168,432 1,726,445 1,738,966 107,720 - 107,720 122,794 30,901 8,983 39,884 38,400 45,624 277 45,901 45,755 80,111 4,723 84,834 31,999 264,356 13,983 278,339 238,948 46,243 24,116 70,359 61,882 17,439 - 17,439 15,906 52,366 2,061 54,427 63,039 49,716 8,240 57,956 66,136 50,596 6,456 57,052 19,618 25,888 2.906 28,794 28,896 6,551 3,002 9,553 6,408 3,408 2,237 5,645 5,185 14,129 - 14,129 12,492 9,812 12,636 22,448 14,308 4 276,148 61,654 337,802 293,870 2,098,517 244,069 2,342,586 2,271,784 40,549 40,549 38,366 $ 2,139,066 244,069 2,383,135 2,310,150 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Cash Flows Year ended June 30, 1999 Cash flows from operating activities Increase in net assets S 120,934 Adjustments to reconcile change in net assets to net cash provided by operating activities Depreciation 40,549 Decrease in cash restricted for program expenses and repairs and maintenance 8,324 Increase in fees and grants receivable from government agencies (21,250) Increase in unconditional promises to give (1,250) Decrease in other receivables 2,657 Increase in prepaid expenses (3,782) Decrease in accounts payable and accrued payroll (13,343) Decrease in deferred revenues (89,878) (77,973) Net cash provided by operating activities 42,961 Cash and cash equivalents at beginning of year 206,616 Cash and cash equivalents at end of year S 249,577 Supplemental Disclosure of Cash Flow Information Cash paid during the year for interest was S2,373 in 1999 There were no non-cash investing or financing activities in 1999 See accompanying notes to financial statements YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements June 30, 1999 and 1998 11 Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Young Women's Christian Association of Hawaii Island (YWCA) was organized in 1919 and incorporated on June 24, 1929 under the laws of the Territory of Hawaii The YWCA offers a variety of valuable programs and activities for the benefit of women, children and their families living on the island of Hawaii YWCA receives a substantial portion of its funding from federal, state and county grants through which it provides the following community needs services The Sexual Assault Support Semces Program provides a comprehensive range of services designated to support, assist, and educate survivors of sexual assault and the communities in which they live The Healthy Start (Family Support Services) Program provides early identification of families at risk for child abuse and neglect and a range of interventions to successfully reduce that risk Ekahi/East Hawaii Substance Abuse Prevention Program provides services to high-risk youth and their communities to help reduce substance abuse and related arrests among East Hawaii's youth and to help their communities to be more responsive to their problems The Teen Court Program is based on the philosophy that young law violators are less likely to become repeat offenders when a fury of peers determines the sentence Teen Court holds hearings to evaluate the circumstances of the offense and develop plans for restitution and apology to victims, community service work and educational programs Other services provided the community are related to the maintenance of proper health and family environments Accrual Basis The financial statements of the YWCA have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit guide "Not -for -Profit Organlzabons" Cash and Cash Egwvalents For purposes of the statement of cash flows, the YWCA considers all highly liquid Investments available for current use with a maturity of three months or less to be cash equivalents The carrying amount Is assumed to approximate fair value because of the short maturities of these Instruments YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements, Continued ProDertv and Depreciation Property and equipment are stated at cost at the date of acquisition or at fair market value at the time of donation Major renewals and betterments are capitalized while repairs and maintenance which do not improve or extend the lives of assets are charged to expense in the statement of activities Depreciation is calculated by the straight-line method over the estimated useful lives of the properties Depreciation lives range generally from 5 to 35 years Deferred Grant Revenue The YWCA received cash payments in advance of incurred expenses for certain programs funded by the State of Hawaii Additionally, the YWCA received cash payments in advance as pre -registration for certain program activities occurring in the month of July These advanced payments are reflected as deferred revenue in the accompanying financial statements Promises To Give Contributions are recognized when the donor makes a promise to give to the YWCA that is, in substance, unconditional at the time of the promise Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restnctions expire in the fiscal year in which the contributions are recognized All other donor -restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets All unconditional promises to give are for a period of one year or less Therefore, the YWCA has not discounted the unconditional promises to give Contributed Services Contributed services do not meet the requirements for recognition in the financial statements and therefore are not recorded, however, a number of volunteers have donated their time to various programs Income Taxes The YWCA is classified as a tax-exempt organization other than a private foundation under Section 501(c)(3) of the U S Internal Revenue Code and is exempt from Federal and State income taxes Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumpbons that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period Actual results could differ from those estimates Comparative Financial Information The financial information shown for 1998 in the accompanying financial statements is included to provide a basis for companson with 1999 and presents summarized totals only YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements. Continued (2) Pension Plan The YWCA has a defined contribution pension plan administered by the National YWCA organization Employee participation is required following the completion of two years of service The YWCA contributes up to 11 5 percent of employee compensation Pension expense for the year ended June 30, 1999 was $115,011 (3) Commitments The YWCA negotiated with a Hawaii foundation for a donation of $250,000 to be applied to the remaining balance of a mortgage payable on the main facility and swimming pool This donation was received in December, 1993, and the balance of the mortgage was paid off A covenant within the donation agreement requires the YWCA to earmark $30,000 per year to cover maintenance and upkeep costs of the budding and swimming pool During 1999, $30,000 was set aside as restricted cash under this covenant and $60.048 was expensed as repair and maintenance costs During 1998, $30.000 was set aside as restricted cash under this covenant and $11,046 was expensed as repair and maintenance costs (4) Lease Commitment The YWCA leases office space for certain programs under operating leases that expired on May 31, 1999 and June 30, 1999 The YWCA has not exercised its option to extend the leases, and has continued to lease these properties on a month to month basis The following schedule shows the components of rent expense for the year ended June 30. 1999 Minimum rent $ 93,290 Month to month 14.430 (5) Revolving Line of Credit The Organization has a $250,000 revolving line of credit available as of June 30, 1999, of which none was outstanding Bank advances on the credit line are payable in ninety days and cant' an interest rate of 2% over the base rate The credit line is secured by substantially all assets of the organization YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Financial Statements and Audit Opinion For the Year Ended June 30, 2000 Table of Contents Section Independent Auditor's Report on the Financial Statements Financial Statements Statements of Financial Position Statement of Activities Statement of Functional Expenses Statement of Cash Flows Notes to Financial Statements Panes 10 W + Taketa, Iwata, Hars & Associates, LLP Certified Public Accountants & Consultants 101 Aupuni Street, Suite 139 Hilo, Hawaii 96720-4260 INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS The Board of Directors Young Women's Christian Association of Hawaii Island We have audited the accompanying statements of financial position of Young Women's Christian Association of Hawaii Island (a non-profit organization) as of June 30, 2000 and 1999, and the related statements of activities, functional expenses and cash flows for the year ended June 30, 2000 These financial statements are the responsibility of the Organization's management Our responsibility is to express an opinion on these financial statements based on our audits We conducted our audits in accordance with generally accepted auditing standards Those standards require that we plan and perform the audits to obtain reasonable assurance 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 audits provide a reasonable basis for our opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Young Women's Christian Association of Hawaii Island as of June 30, 2000 and 1999, and the changes in its net assets and its cash flows for the year ended June 30, 2000 in conformity with generally accepted accounting principles -F& La -a, - ru..4u. 4/k a Am .sou. -s CLP October 25, 2000 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statements of Financial Position June 30, 2000 and 1999 Assets Current assets Cash and cash equivalents Fees and grants receivable from government agencies Unconditional promise to give Other receivables Prepaid expenses Total current assets 2000 1999 $ 279,645 249,577 Liabilities and Net Assets Current liabilities Accounts payable Accrued payroll costs Deferred revenue 48.984 64,878 Total current 46,409 85,492 liabilities 32,500 31,250 28,651 25,361 Net assets 59,584 26.009 Unrestricted Temporarily restricted 449,364 397,075 Total net assets Temporarily restricted cash for program expenses and repairs and maintenance 26.983 24,801 Property and equipment Land Building Swimming pool Equipment and furnishings Accumulated depreciation Total assets 22 900 22,900 717,396 717,396 236,778 236,778 236,230 239,015 1,213,304 1,216,089 (717 593) (694,593) 495,711 521,496 $$ 9se 943,372 See accompanying notes to financial statements `7 Total liabilities and net assets 2000 1999 $ 76,522 53,041 53,631 46,409 85,492 63,449 215,645 162,899 696,930 724,422 59,483 56,051 756,413 780.473 $9� 7� 943,372 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Activities Year ended June 30, 2000 with comparative totals for the year ended June 30, 1999 Public Support and Revenues Public support State grants Department of Health Judiciary grants Department of Human Services Federal grants Alcohol, Tobacco and Other Drug Prevention Rural Block Grant Victims of Crime Act USDA -CFPS County grants Contributions Private foundations Hawaii Island United Way Other contributions Revenues Program fees Membership dues Interest Other Net assets released from restrictions Satisfaction of time restrictions for United Way funding Restrictions satisfied by payments Total public support and revenues Expenses State Department of Health State Judiciary State Department of Human Services Federal programs County programs Other programs Management and general Total expenses Change in net assets Net assets, beginning of year Net assets, end of year See accompanying notes to financial statements kl Temporarily Total All Funds Unrestricted Restricted 2000 1999 $ 1,019,764 1,019,764 1,094,750 191,447 191,447 178,425 5,163 5,163 94,395 75,000 75,000 75,000 22,795 22,795 59.013 29,028 29,028 38,401 36,795 36,795 - 21,545 21,545 67,000 23,991 23,991 108,740 724,422 65,000 65,000 61,000 34,835 34,985 69,820 78,532 558.054 - 558,054 550,427 26,740 - 26.740 26,748 16,706 - 16,706 22,727 34,954 - 34,954 48,911 65,000 (65,000) 31.5533( 1.553) 2,193,370 3,432 2,196,802 2,504,069 991,855 991,855 979,663 191,447 191,447 178,425 5,163 5,163 96,158 163,618 163,618 172,414 21,545 21,545 67,000 599,516 599,516 645,406 247,718 247,718 244,069 2.220.862 - 2,220,862 2,383,135 (27,492) 3,432 (24,060) 120,934 724,422 56,051 780,473 659.539 $ 696,930 59,483 756,413 780,473 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Functional Expenses Year ended June 30, 2000 with comparative totals for the year ended June 30, 1999 Salaries and related expenses Salaries Payroll taxes Employee fringe benefits Total salaries and related expenses Occupancy expenses Rent Insurance Utilities Repairs and maintenance Total occupancy expenses Other expenses Consultants and contract services National affiliation dues Travel Office and program supplies Equipment rental and repairs Telephone Printing and publications Postage and shipping Fiscal agents Miscellaneous Total other expenses Total expenses before depreciation Depreciation Total expenses See accompanying notes to financial statements Program Supporting Total Services Services 2000 1999 $ 1,099,047 132,580 1,231,627 1,351,962 109,868 11,599 121,467 168,422 170,832 18,159 188,991 206,061 1,379, 747 162,338 1,542,085 1,726,445 72,107 - 34,955 4,902 46,052 303 39,107 4,172 192,221 9,377 72,107 107,720 39,857 39,884 46,355 45,901 43,279 84,834 201,598 278,339 63,674 44,993 108,667 70,359 19.622 - 19,622 17,439 53.139 1,577 54,716 54.427 65,980 12,515 78,495 57,956 64,783 4,470 69,253 57,052 20,686 2,675 23,361 28,794 8,964 1,863 10,827 9,553 2,259 939 3,198 5,645 45,021 - 45,021 14,129 15,247 6,971 22,218 22,448 C1 359,375 76,003 435,378 337,802 1,931,343 247,718 2,179,061 2,342,586 41,801 41,801 40,549 $ 1,973,144 247,718 2,220,862 2,383,135 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Cash Flows Year ended June 30, 2000 Cash flows from operating activities Decrease in net assets S(24,060) Adjustments to reconcile change in net assets to net cash provided by operating activities Depreciation 41,801 Increase in cash restricted for program expenses and repairs and maintenance (2,182) Decrease in fees and grants receivable from government agencies 15,894 Increase in unconditional promises to give (1,250) Increase in other receivables (3,290) Increase in prepaid expenses (33,575) Increase in accounts payable and accrued payroll 30,703 Increase in deferred revenues 22,043 70,144 Net cash provided by operating activities 46,084 Cash flows from investing activities Purchase of property and equipment (16,016) Net cash used by investing activities (16,016) Net change in cash 30,068 Cash and cash equivalents at beginning of year 249,577 Cash and cash equivalents at end of year $ 279,645 Supplemental Disclosure of Cash Flow Information There were no non-cash investing or financing activities in 2000 See accompanying notes to financial statements YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements June 30, 2000 and 1999 11 Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Young Women's Christian Association of Hawaii Island (YWCA) was organized in 1919 and incorporated on June 24, 1929 under the laws of the Territory of Hawaii The YWCA offers a variety of valuable programs and activities for the benefit of women, children and their families living on the island of Hawaii YWCA receives a substantial portion of its funding from federal, state and county grants through which it provides the following community needs services The Sexual Assault Support Services Program provides a comprehensive range of services designated to support, assist, and educate survivors of sexual assault and the communities in which they live The Healthy Start (Family Support Services) Program provides early identification of families at risk for child abuse and neglect and a range of interventions to successfully reduce that risk EkandEast Hawaii Substance Abuse Prevention Program provides services to high-risk youth and their communities to help reduce substance abuse and related arrests among East Hawaii's youth and to help their communities to be more responsive to their problems The Teen Court Program is based on the philosophy that young law violators are less likely to become repeat offenders when a jury of peers determines the sentence Teen Court holds hearings to evaluate the circumstances of the offense and develop plans for restitution and apology to victims, community service work and educational programs Other services provided to the community are related to the maintenance of proper health and family environments Accrual Basis The financial statements of the YWCA have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit guide "Not -for -Profit Organizations" Cash and Cash Equivalents For purposes of the statement of cash flows, the YWCA considers all highly liquid investments available for current use with a maturity of three months or less to be cash equivalents The carrying amount is assumed to approximate fair value because of the short maturities of these instruments YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements, Continued Property and Deoreciation Property and equipment are stated at cost at the date of acquisition or at fair market value at the time of donation Major renewals and betterments are capitalized while repairs and maintenance, which do not improve or extend the lives of assets are charged to expense in the statement of activities Depreciation is calculated by the straight-line method over the estimated useful lives of the properties Depreciation lives range generally from 3 to 35 years Deferred Grant Revenue The YWCA received cash payments in advance of incurred expenses for certain programs funded by the State of Hawaii Additionally, the YWCA received cash payments in advance as pre -registration for certain program activities occurnng in the month of July These advanced payments are reflected as deferred revenue in the accompanying financial statements Promises To Give Contributions are recognized when the donor makes a promise to give to the YWCA that is, in substance, unconditional at the time of the promise Contributions that are restncted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized All other donor -restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets All unconditional promises to give are for a period of one year or less Therefore, the YWCA has not discounted the unconditional promises to give Contributed Services Contributed services do not meet the requirements for recognition in the financial statements and therefore are not recorded, however, a number of volunteers have donated their time to various programs Income Taxes The YWCA is classified as a tax-exempt organization other than a private foundation under Section 501(c)(3) of the U S Internal Revenue Code and is exempt from Federal and State income taxes Estimates The preparation of financial statements in conformity with generally accepted accounting pnnaples requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period Actual results could differ from those estimates Comparative Financial Information The financial information shown for 1999 in the accompanying financual statements is included to provide a basis for comparison with 2000 and presents summarized totals only YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements, Continued (2) Pension Plan The YWCA has a defined contribution pension plan administered by the National YWCA organization Employee participation is required following the completion of two years of service The YWCA contributes up to 11 5 percent of employee compensation Pension expense for the year ended June 30. 2000 was 597.128 (3) Commitments The YWCA negotiated with a Hawaii foundation for a donation of 5250,000 to be applied to the remaining balance of a mortgage payable on the main facility and swimming pool This donation was received in December, 1993, and the balance of the mortgage was paid off A covenant within the donation agreement requires the YWCA to earmark $30,000 per year to cover maintenance and upkeep costs of the building and swimming pool During 2000, $30,000 was set aside as restricted cash under this covenant and $26,903 was expensed as repairs and maintenance costs Unexpended amounts are included in restricted cash (4) Lease Commitment The Hawaii Island Teen Court program operates in facilities leased from Village Professional Plaza The operating lease expires on July 31, 2002 Lease payments are $893 per month until July 2000, 5937 per month from August 2000 to July 2001, and $985 per month thereafter All other rentals are leased on a month-to-month basis The following schedule shows the components of rent expense for the year ended June 30, 2000 Minimum rent S 10,786 Month to month 61.321 Future minimum lease payments under noncancelable operating lease are as follows Year ending June 30 2001 S 11,200 2002 11,800 2003 1.000 $.24.44.4 (5) Revolving Line of Credit The Organization has a $250,000 revolving line of credit available as of June 30, 2000, of which none was outstanding Bank advances on the credit line are payable In ninety days and carry an interest rate of 2% over the base rate The credit line is secured by substantially all assets of the organization corm 990 1 Return of Organization Exempt From Income Tax Under section 501(e) of the Internal Revenue Code (except black luny benefit trust or owiiiiiprivate foundation) or section 4947(a)(1) nonexempt charitable trust m"ji, A.v.w. S.rvt. t 01 •M Tn.ry ! Note The organization rgan¢abon may have to use a copy of this renxri to satisfy state reporting nequnamem A For the 1999 calendar ear, OR taxyear period beginning and endn B c"'p1t C Name of organization of OUNG WOMENS CHRISTIAN ASSOCIATION OF L_ a RSYOUNG m' m aeerm epee• yr � HAWAII ISLAND S. ' `.umbe• and street 'or ° C pox ;f Tari is nct ceir:eyed to street address: sc•c'- 1 45 ULU:.A_*I_T ST. _ _�rowrn Cif; or •o:vn state or cpunt:; and °-< Is U Employer identification number 77-UU/71 Room suite E Telephone number (808)935-7141 F Check ! _I ;t exemption aprihcaiion 's oencirg G Type o('organizaticn ♦ -i. Exemot under 5C7:c: , 0 3 ./ Insert -umber . OR ►` se -::on 4947'a)I1) nonexempt charitac'e r.st Note Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt.heritable trusts MUST attach a completed Schedule A (Form 990) H(a) Is this a group return filed for affiliates? Yes _f No. I If either box in H is checked Yes; enter tour-digr ;•ouo (b) 'fres"enter'ne ndmoer o' dtflllales for 'wmcr this exemotlon number IGEN) ► _ _ __ _ _ - - - - _ return ;s filed ► I J Acccunting method Cash -X- I. --al K Check lore ► J )t the organization s gross receipts are normallv not more than 525,000 -he organization need not `ilea return an the IPS, hu: •t • rece•ved a For-+ 990 Packace •n the mall ,, snpcid'ile a •eiurr •.vit-out financial data Some states recuire a complete return Excess or (deficit) for me year (subtract line 17 from line 12) Note =or- 990-c_ -av be used ov oroanrcarons .vrth =-ss -ecelors less r^an S700 CX and •oral assets ass ::ran 525-0 CCC ar a^� c: ear Part I Revenue, Expenses. and Changes In Net Assets or Fund Balances 1 Comic. •ons g'Rs 3r3n;s 31C SIM -Fla' emd'J" s -_e- ea 20 a 0. lb Net assets or fund balances at end of (combine fines 18. 19, and 20 _ .......-. ,ns'^yrs"s1, 401 5— -Total LHA For Total C i^eS C ata_"__ .__.. --,Tr:.-ors STMT L Form 990 (1999) _ _ ssa.,0D., as -Z 1,560.342. •d " -60,3'- 3 iem.?'s'IC d:ss3?=3ssessr'2^'s 25 , 74. 4 1te-s-)n sa -_-. sTLpra• :as' ..ds,—"u 4 1 -0i 6 a 5,S-- e- s 5a D _est °- a exce^ss 5h 7 Ct^•?• - estme^• ".-me desc-ce► ' a 'y 8 a ;:oss a-oum'r_T sae 3l assets 7i"er -A Sec.nces =that C :'an n ?ntcr. 8a h ?ss :C5, or otne' ,as;s and -sales exde^ses 8b 3ain ,;r ,oss; ,anac- sc -.eduie; Be d "der gash or floss) rcomome line 8c. columns fA and ;Bp Bd 9 Special events and activities (attach schedule) a Gross revenue (not including S of contributions reported on line 1a) 91 b Less daecl expenses other than fundraising expenses 9b c Net income or doss) from space) events (subtract line 9b from line 9a) 9e 10 a Gross sales of inventory, less returns and allowances lug; —y It Less cost o1 goods sold 10b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 101h from line 1oa) 10c 11 Other revenue (from Part VII, line 103) 11 I a: 13 Program services (from line 44, column (B)) s2 14 Management and general (from line 44, column (C)) a 15 Fundraising (from line 44, column (0)) w 16 Payments to atrrhates (attach schedule) 18 Excess or (deficit) for me year (subtract line 17 from line 12) 1 < U p U 1g Net assets or fund balanees at beglnnmg Of yar (from Imo 73, wWmn (A)) 1 780 47 3 . 20 Other changes in net assets or fund balances (Abach explanalbn) 0. 21 Net assets or fund balances at end of (combine fines 18. 19, and 20 1 756 413. LHA For Paperwork Roducdos Act Nodes, set page 1 of the separate IgCacdons Form 990 (1999) _ _ ssa.,0D., Forth 27$8 I Application for Extension of Time To File (Rev June 1998) Certain Excise, Income, Information, and Other Returns OMB No 1545-0148 o.°wmre eeew *i�,q per File a separate applleallon for each return inbn.r rbrenw gens Name YqpNjF WOMENS CHRISTIAN ASSOCIATION OF Please type or I ISLAND 99 0079762 ,nnt File the Number, street, and room or suds no (or P 0 box no d marl is not delivered to street address) Igtnal and ane copy try the due datetorfiling 145 ULULANI ST. your return Cdy, town, or post office state, and ZIP code For a foreign address see instrumons 5a illhis form -s'„'FCrtn 706-."sS.01'J? 99: __..:.'c gar.. C'i esla'! 1042 12: 6069 8612 8513 8725 5804 cr 383' erter Melena;:e tax 'ess anv -onr!Tuncacie c-eoi's to It mis mrm is fo• Fomt 990 -Pc 99C-7 1C4. es,ate '042 or 58.4 enter a retuncacie C2[fs arc estimated tax ,avrients made :n, uce an•✓ prior -ear :✓! :ayment allo'wec as a :resit 5 Balance due Suttract line 5b rrcm line 5a :n:rude :our cavment with h s'orm or repos.", vi" coupon if required _ \ :- Signature and Veriffcatlon „n3ar oenalties of asrur✓ aeciare mat I rave examin eC'h,s tom• ,nc:udin; at:ti^cam✓mq scheau'es :-a :'a,--?' s a'a : e des' :' 1;• to c'•%ied^ye a -.c -e c ,s ,rue carrect and cOm^�^b and that , am au!9cn:ed'9 creoare frets farm lir 4--% 0/0 `w� ^are ► FILE ORIGI ANG CJPyy The NIS will snow DoldwwTRtiirlif hllMuMetaliatlon is approved and will refurr, the copy Notice plica - To Be Completed by IRS We NAVE approved your application Please attach this form to your retum INTERNAL REVENUE SERVICE We HAVE NOT approved your application However, we have granted a 10 -day grace period from the later of the date RECEIVED shown below or the due date of your return (including any prior extensions) Tars grace period is considered a valid extension of hriw for elections otherwise raquireA to tie made on a timely return Please attach this form to your return n We HAVE NOT approved your application After considering your reasons stated in item 4, we cannot grant you: request for NOV O 9 2000 an extension of time to file We are not granting the 10 -day grace period Wage & investment Area b Jireetor r We cannot consider your application because it was tiled after the due date of the retum for which an extension was requested Pho nlxr Arizona ono C Other or Director If you want a copy of this form to be returned t0 an address other than that shown above please enter' he address t0 which the copy should be sent Date Naim Please TAKETA, IWATA, HARA & ASSOCIATES LLP Type Neem er, shed and room orsub no (or P o trox no It mag he not delivered to street address) or 101 AUPUNI STREET, SUITE 139 Print Clly, tow, or pmt office, stip, snit LP code Fora lamp address. sea instructions HILO HI 96720 LFA For hprwrR 11114eac8en Act Ndtics, see %"&rate Inchachem. Form 2788 (Rev 6-98) -r I HILO, HI 96720 Note Corporate income tax rerutr filers must use Form 7004 to request an extension of dme 'o file oarbdersnros, REN/CS, and trusts must use Form 8738 to request an extension of time to file Form 1065, ; 066, or 1041 1 1 request an extension of time until FEBRUARY 15 2001 to file tcneck only one) _I Form 706-GS(0) L_.! Foran 990-7 (sec 401(a) or 408(a) trust) carm 1'20 -ND (sec 4951 taxes) Form 8612 !i Form 706-GS(T) Form 990-T (trust other than above) corm 3520-A L; Form 8613 �i Form 990 or 990 -EZ Form '041 (estate) Farr 4720 _ Form 8725 , I Form 990 -SL ^ Forth '041-A -arm 5227 _ corm 3804 1� Form 990 -PF Forth 1042 _ Form 5069 - corm 2831 If the organization does not have an office or place of business in the United States, check this box 10.1 2a For calendar year or other tax year beginning JUL 1 , 19 9 9 and ena;ng JUN 3 0 , 2000 b 4 this tax year is for less than 12 months check reason Indlal •etum ...- F-ai return ` Change in accounting penoc 3 was an exrensicn cf firre'tifile seer pre icusly ;-ar-!c'cr'h-s tax :•ea'7 I_ �-- - 4 State in detail why you rasa fns extens.on 5a illhis form -s'„'FCrtn 706-."sS.01'J? 99: __..:.'c gar.. C'i esla'! 1042 12: 6069 8612 8513 8725 5804 cr 383' erter Melena;:e tax 'ess anv -onr!Tuncacie c-eoi's to It mis mrm is fo• Fomt 990 -Pc 99C-7 1C4. es,ate '042 or 58.4 enter a retuncacie C2[fs arc estimated tax ,avrients made :n, uce an•✓ prior -ear :✓! :ayment allo'wec as a :resit 5 Balance due Suttract line 5b rrcm line 5a :n:rude :our cavment with h s'orm or repos.", vi" coupon if required _ \ :- Signature and Veriffcatlon „n3ar oenalties of asrur✓ aeciare mat I rave examin eC'h,s tom• ,nc:udin; at:ti^cam✓mq scheau'es :-a :'a,--?' s a'a : e des' :' 1;• to c'•%ied^ye a -.c -e c ,s ,rue carrect and cOm^�^b and that , am au!9cn:ed'9 creoare frets farm lir 4--% 0/0 `w� ^are ► FILE ORIGI ANG CJPyy The NIS will snow DoldwwTRtiirlif hllMuMetaliatlon is approved and will refurr, the copy Notice plica - To Be Completed by IRS We NAVE approved your application Please attach this form to your retum INTERNAL REVENUE SERVICE We HAVE NOT approved your application However, we have granted a 10 -day grace period from the later of the date RECEIVED shown below or the due date of your return (including any prior extensions) Tars grace period is considered a valid extension of hriw for elections otherwise raquireA to tie made on a timely return Please attach this form to your return n We HAVE NOT approved your application After considering your reasons stated in item 4, we cannot grant you: request for NOV O 9 2000 an extension of time to file We are not granting the 10 -day grace period Wage & investment Area b Jireetor r We cannot consider your application because it was tiled after the due date of the retum for which an extension was requested Pho nlxr Arizona ono C Other or Director If you want a copy of this form to be returned t0 an address other than that shown above please enter' he address t0 which the copy should be sent Date Naim Please TAKETA, IWATA, HARA & ASSOCIATES LLP Type Neem er, shed and room orsub no (or P o trox no It mag he not delivered to street address) or 101 AUPUNI STREET, SUITE 139 Print Clly, tow, or pmt office, stip, snit LP code Fora lamp address. sea instructions HILO HI 96720 LFA For hprwrR 11114eac8en Act Ndtics, see %"&rate Inchachem. Form 2788 (Rev 6-98) -r YOUNG WOMENS CHRISTIAN ASSOCIATION OF =sin pw rami WAWATT TCT.A7,M qq-M7g791 Paget are required 43 a'e- ex'e^ses a 4:a b 43b c 43C d 430 e SEE STATEMENT 3 43e 1 - 95 528. 143 564. 51 964. 44 -='a a�• -ai-as _p-ca•^p==u-na 3 _ i -a.e 44 2, 220 . 862. 1 , 9-3 .' 44. 24 7 8. ^ J 9eoormG 0f Joint Casts-C'o'ic, -eccr- ^ -,iJmi 9; ,0-x•zm se, :esi a^; c'r' cos7s'r9^ a c) twnea ed a'onai C3med10n anb uncras.r solicitation, ► _ 'es 'io :' ves '.r er(I) ne aggregate 3moun' of thase ,oint costs) (it) the amcum allomeo C :trcgr3.m se' Ices S llllt'he .111%n1311]C31ed to management and ]eneralS and (IVs the amn^nt allocated'^'9ndral$Ina S Part III Statement of Program Service Accomplishments Nhat is t^e ;rgarintion s prlmary exempt ourposen► SEE STATEMENT 4 Program Service .0 aynlsa was mpu w.c w pw uaTpt pplppaa aelh.amanta m a clr and eawr manor auu to .lpnier pt mann aanad avows�wn..awap ace ]..au x* nses 50110 aNiaV w•a_'Vt aranot mYLYapI. .SKtwn 50':C3t No lfi> iiaaws and .ea•• Inwnu t y wtww nes mue a IW wtw 911 w,,wnt o1 Nb Np (RadpXaO F✓501I (&X -j4 ( O.n '( %• p R act out and aea>'rom Llocft9na to e'^wa 1 +Lug out ODhpnal for ppllf 1 Fi.Y ]1A al9 5�:6'l.Yi\I I IY t1�'Iq'J 9a1:Y i) f.Y ]1:171M PI-'lL C STATEMENT 1 ' STATEMENT 1 eus4n - 1 ( PROGRAM — 1 r 1(attach schedule) STATE24ENT 5 P lee Elroawaslshould ogtW In 44. column (8). Program se — 2 Form 990 (1999) Do not mcri amours repomw on rine tib 8D 96, tOD. a 16 0/ Part r (A) Totalservices (8) Program (C) Management and deneral (D) Fundraising 22 Grants and allocations (attach schedule) 122 I ^.., 5-,'. s 23 Specific assistance to individuals iattach schedule) 23 24 Benefits paid to or for members adacn scneoule) 24 25 Compensation ofoffice•sdirec•orsetc 125 43,427. 0.- 43,427. Q 2'_ Other salaries and i}ages 26 1, 188,200. 1,099,047.; 89,153. 2- Pension plan contributions 27 2F Other emoloveebenefits26 188,991. 170,832. 18,159. 2S °avrollraxes '2s _ 121,467.1 109,868.' 11.599. 3C Professionalfundralsingtees 30 31 4ccbunting fees 1 31 32 _egal'ees 32 33 Suppires 33 78.495. 65.980. 12.515. 34 'elepnbne 34 23.361., 20,686. 2,675. 35 :ostage and smooing 135 3.198.' 2.259.; 939. 36 '::uoanc•, 36 201, 598.; 192. 221.' 9 , 377.' 31 =:uiDment-enta;and maintenance .37 69,253. 64.783. 4,470. 38 - nuncanc:ucca[wis 38 10,827. 8.964. 1,863. 38 -a•ei 39 54.7:6. 5: 139 1,577. 40 _ cir e^'.cns 3-c'tee'^C.s 40 41 e,es. 4- 42 _:: r'c al c cec _"c. . „ ..--_"ec.ie 42 4: , '3 1 . 4: 8 O: . 43 a'e- ex'e^ses a 4:a b 43b c 43C d 430 e SEE STATEMENT 3 43e 1 - 95 528. 143 564. 51 964. 44 -='a a�• -ai-as _p-ca•^p==u-na 3 _ i -a.e 44 2, 220 . 862. 1 , 9-3 .' 44. 24 7 8. ^ J 9eoormG 0f Joint Casts-C'o'ic, -eccr- ^ -,iJmi 9; ,0-x•zm se, :esi a^; c'r' cos7s'r9^ a c) twnea ed a'onai C3med10n anb uncras.r solicitation, ► _ 'es 'io :' ves '.r er(I) ne aggregate 3moun' of thase ,oint costs) (it) the amcum allomeo C :trcgr3.m se' Ices S llllt'he .111%n1311]C31ed to management and ]eneralS and (IVs the amn^nt allocated'^'9ndral$Ina S Part III Statement of Program Service Accomplishments Nhat is t^e ;rgarintion s prlmary exempt ourposen► SEE STATEMENT 4 Program Service .0 aynlsa was mpu w.c w pw uaTpt pplppaa aelh.amanta m a clr and eawr manor auu to .lpnier pt mann aanad avows�wn..awap ace ]..au x* nses 50110 aNiaV w•a_'Vt aranot mYLYapI. .SKtwn 50':C3t No lfi> iiaaws and .ea•• Inwnu t y wtww nes mue a IW wtw 911 w,,wnt o1 Nb Np (RadpXaO F✓501I (&X -j4 ( O.n '( %• p R act out and aea>'rom Llocft9na to e'^wa 1 +Lug out ODhpnal for ppllf 1 Fi.Y ]1A al9 5�:6'l.Yi\I I IY t1�'Iq'J 9a1:Y i) f.Y ]1:171M PI-'lL C STATEMENT 1 ' STATEMENT 1 eus4n - 1 ( PROGRAM — 1 r 1(attach schedule) STATE24ENT 5 P lee Elroawaslshould ogtW In 44. column (8). Program se — 2 Form 990 (1999) YOUNG WOMMNS CHRISTIAN ASSOCIATION OF Form 990(+999) HAWAII ISLAND 99-0079762 Page i Part N I Balance Sheets - - _ Note Where required, attached schedules and amounts within the description column (A) I (B) should be for em -of -year amounts only l Beginning of year I End of Year 45 Cash - non-interest-bearing 249,577.' 45 279,645. 46 Savings and temporary casn investments 46 i 47 a Accounts receivacie 47a 28 , 651. p Less allowance foraoubnuiacceunts 47b 25 , 361.' 47c 28,651. 48 a Pledges receivable i b Less allowance for doubrul accounts j 49 Grants receivable 50 Receivables from offices direeors. %siees 56 and kev emolovees N � 51 s Other notes and loans receivable b Less allowance for doubtful accounts 52 Inventories for sale or use 53 °repaid expenses and deleved ."larges 54 in-estments- securities 55 a im•es:mer•s-'ard o.da r;,s a^c eau o•^e^• caS S 480 48c 64,878. 49 48 984. "a 52 26.009. 53 59,584. b _ess cumualeaded-eca c- SSa 69 and Imes 73 and 74 a 67 Unrestricted 55c Temporarily restricted m 69 56 n:es.men•s-oche• u. 70 through 74 a' 70 56 71 Pard -in or capital surplus, or land, building, and equipment fund 57 a _--,. curd• i;S anc'.c: c7e- =a: S 1,213.3f.4, 73 Total net assets or fund balances(add Imes 67 through 69 OR lines 70 through 72. I column (A) must equal line 19 and column (B) must equal line 21) p -ess accumulateddeorecam, STXT 6 571b 717,593. 521,496. 57- 495. 711. 58 C_ r assets , cesc•ldz ► SEE STATEMENT 7 5 6 , 0 51 . 58 = 9 48-. 59 Total assets add lines S h. .1 z8l m_st scum line - 9 4 3 3 7 2 . 59 9 "2 r58. 6o Accounts oavabie arC 3Lc Ie^ ex2e-sas 99,450. so 1-28 , 810. 61 Srar,s oa'able 61 62 Defe•red•z•venue 63,449. 52 85 , 492. 63 Loans from officers three ors r.s zes 3n,a e•. z^aio ns 63 64 a -ax-exempt bona •iabli ties 64a J • p Mortgages and diner notes :avao-e 640 65 Otne•liao4lhes:describe No OTHER CURRENT L=ABI:,=TIES 65 1 343. Organizations that follow SFAS 117, check here 10, L it and complete Imes 67 througt 69 and Imes 73 and 74 a 67 Unrestricted : 68 Temporarily restricted m 69 Permanently restricted Organizations that do not follow SFAS 117, check here► = and complete Imes u. 70 through 74 a' 70 Capital stock, trust principal, or current funds 71 Pard -in or capital surplus, or land, building, and equipment fund 72 Retained earnings, endowment• accumulated income, or other funds 73 Total net assets or fund balances(add Imes 67 through 69 OR lines 70 through 72. I column (A) must equal line 19 and column (B) must equal line 21) 724.422 I 57 I 696,930. 56.051.! 68 59.483. l 69 Form 990 is available for public inspection and, for some people, serves as the primary or sole source of nforrrabon about a particular organization How the pubic perceives an organization in such cafes may be determined by the Information presented on As return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the orgampabon s programs and accomplishments. rima 3 a•,. o. - YOUNG WOMMS CHRISTIAN ASSOCIATION OF rgnn "Nul maa, 11AWA1 J. 1 JL1•fiyL 7 7 — 1/ U / `J / 0'& rage � Part IV -A! ' Reconcflia4on of Revenue per Audited Financial Statements with Revenue per - Part N -B Reconciliation of Expensesp er Audited �--J Financial Statements With Expenses per e 7cml re, enue oer line 12 'c• -I :9Ca Return i Return a Total revenue, pains• and other support a Total Expenses and losses per ►2 e per audited financial statements ► a l t 19 6 8 0 2. audited financial statements ► a 2 220,862. Employees 'L s; eacn one • e^ :cmcensated b Amounts Included on line a but not on b Amounts Included on line s bu[ not on un2. line 17, Form 990 i (Elcicense hoe Form 990 (1) Donated services (1) Net unrealized gains and use of facilities $ _ on Investments $ (2) Prior near adjustments (2) Donated services reoor;ed on line 20 and use of facilities $ Form 990 S (3) Recoveries of prior (3) Losses reported on year ;rants $ line 20, Form 990 $ (4) Other (specify) (4) Other(specdvi $ S Add amounts on Imes (1) ;hrougn(4) ► b Add amounts on Imes 1) 'n•ougr(4) ► b c Linea minus line 0 ► c 2,196,802. c Lneaminus hneb ► c 2.220.862. d Amounts included on line 12 =orm d Amounts included on Ine '- :arm • 990 but not on line a 990 but not do line a (1) Investment exoenses 1 (1) Investment expenses no,-ncluded on not nclueed on line db Form 990 $ une -o =or- 99.0 $ f2) )*he, Spec (2) .tre, spec•" S S =tic an'oun[s on li^es(1) an:(2; ► d �"?-ou. is :^•ones!1` -=�2• ! d e 7cml re, enue oer line 12 'c• -I :9Ca -o;ai excenses :e• ine ,,r;- pius,medI op,2 196 , 802. -linec olus InaV ►2 e 2L^, 9^2 Part V List of Officers, Directors, Trustees, and Key Employees 'L s; eacn one • e^ :cmcensated '(9)-it'eaid aVvagelours iC1'"^pa^saron (Dl==^•e-o-s- (Elcicense r�•e (A1 ,a are 3'd 3_ ss per ,eet :eo;ec •^ - SII lot olid enter °�Oi «"":�= o ani i_a• ;,:cunt arc _ ------------------- -------- - - - - -- --------------------------------- SEE STATEMENT 8 43 427. 0. 0. --------------------------------- ---------------------------------1 I i -------------------------------- --------------------------------- I --- - - s--------------------------------- - 75 Old any oflkr, director, lr MIM or key empbyu rataft appneglid a coup abon of more dun $100AM from yoy,![ anmljp�,lnd air related ortantaf m of which mon Vain $10,000 was; provided byft related oroarlmtlons7if -i"W attach schodute- ► L_J yes 1.8.1 Me Form 9N(1999 YOUNG WOMENS CHRISTIAN ASSOCIATION OF Form 990 (1999) HAWAII I AND— 0 0 7 7 6 2 Page 5 Part VI I 5Fer Information Yes No 7e Did the organization engage in any activity not previously reported to the IRS? It Yes; attach a detailed description of each activity 76 1 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS 77 ' X If Yes; attach a conformed copy of the changes i 78 a Did the organization have unrelated business gross Income of S1,000 or more during the vear covered by this return? 782 X b If Yes: has it filed a tax return on Form 990-T for this near? N / A 78b 79 Was there a liquidation, dissolution, termination, or suostartial contraction curing the :ear? 79 X If "'yes; attach a statement. 80 a Is the erganlzanon re-ated ,other than by association vrlh a statewlbe or natiOmvlde crganzatlon mrougn commcn memb2rsni0. governing bodies 'rustees officers etc, to am• other exempt or nonexempt organization? Boa X III If Yes' enter 'he name of the organization ► and .neck•'net"er*IS iexe-v OR nonexempt 81 a Enter the amount of political expenditures, direct or Indirect, as described ;n the instruct:0ns for line 91 812 0 , b Did the organization fileForm 1120-POL for this. earl 81b X 82 a Did the organization 'eceive donate0 seNlCes Jr the ':se 3f materials, equlpmem ]f facilities at nil :narge or 3t sJ^s ant.ally ass'han fair rental value? - 824 X b If Yes; you may Indicate the value of these Mems here Do not include this amount as revenue n mart • or as an expense In Part II (See •nstruciions for Mooing In Part Ill ) 92h N/A 63 a Did 'nE organization .Omply with the public •n5pe.tion requirements for returns and ?xemCllbr app cations? 832 X b DIG -he OrgdnlZ2tl0n 3ompl'- •IIIb the 315G.SUre'eddre^ eris elating p Auld a'; %^ :pnCLdd^5' 93b X 84 a DId t^e organization solic t anv conr•ouhons 3r lifts -'Ie' We ^01 -ax deguc'bev N: A 84a b ,f -as aid ,he crganIZ2`01 'nc ude 'van ere• s:'•c'a Icn an express sia;emer': "Ia: sae•• -- --r -:. o -s :r -IS : = lot tax 3eductlolO N/?. 84b 85 So''c rd) .5i ]r 6i cr_a^ZZVCrS a .'vere 5:- SM— 2.I 31 3;:25 ^cr de. L ct L e : --":a, N A 85a b D'd na orgarica"pr, —ale' .-v'r-n.:'_se 'oc"' ; :xce^.'•ares 3f 32:,;r. or ass- N •?- 95b If res' vas ans•v?rid ., -'ne: 954 i• 35b do not a*! '.Sc nr^•�c^' ,Sh Ce., --'e5s :3-. - .-- _ , a _ 3x 'ax o.,ed'or Me 3r or ear c Dues assessments ane s—alar amounts tr:— —=—ce•s 95c V d Senon'62'el ldcbvirp;nc polrlcal ex.encn•,res 85e N/A e Aggregate ^0rdeauct'bia amount at se. -ion _ues •ion cls 85e N; A f '3xabieamount oflobo•:Ingand po.i• alexpega,tures „ne?5c'ess?5e' 85f N;A g Does the orear, zanon e•ect tc oav'he secren 5033,e•'ax on'ne am -Lr; m 35i7 N,r A 85a It It section 5033reir 1 SIA. Sues ^vice vere ser: jots •^e :rgarizavor, agree •o 3d3 -a amou— ^ -_ = s -easo^.: a :s„^ia e r ves alocable to nondeaunble bboving and ooiacai expe'd'Ylres:or 'Is'cilc••3;'ax ea” N/A 85h 86 507tn(7;organizations Enter a nihan0ntees anc-a.Iralcortic-cons nc,ucec)n.re'2 86a N/A b Gross receipts nc•uded on line 12 'dr pubic :se of :,up'ac•Ilt;es 96b N / A 87 50''.)(12) crcarzanors E^ler a Gross Income from memoers or shareholders 87a N/A b Gross income from other sources (Do not net amounts due or paid *a 0tner sources against amounts due or received from them.) ' 87b N/A 88 At any time during the year, did the organization own a 5C% or greater interest In a taxable corporation or partnership or an entrly disregarded as separate from toe organization under Reguiations sections 301 7701-2 and 301 7701.3? I ! If Yes; complete Part IX 88 X 89 a 501(.)(3) organzaoons Enter Amount of tax Imposed on the organization during the vear under section 491110- 0 .. section 4912► 0 . , section 4955 ► 0 . b 501(.)(3) and 501(.)(4) organizations Did the organization engage in any section 4958 excess benefit transaction during the year? If Yes; attach a statement explaining each transaction 896 ! X e Enter Amount at tax imposed on the organization managers or disqualified persons during the /ear ander sections 4912, 4955, and 4958 ► 0 . d Enter Amount o1 tax in 89c, above, reimbursed by the organization ► 0. 90 a List the states with which a copy of this return is filed ► N b Number of employees employed in the pay period that includes March 12, 1999 1 90bI 10 9 91 The booksare in care of ►ANITA NORRIS Telephonend► 808-935-7141 Locatedat► 145 ULULANI ST HILO HI ZIP.4 ►96720 92 Secdon 4947(x)(1) norraxonrpt chw7abra Mma larq Fonar 990 m aau of farm 1041 -Check here ► ow°iao -- - __ 5 Form 990(1999) YOUNG WOMENS CHRISTIAN ASSOCIATICN OF Fdrm 990 (19991 HAWAII ISLAND 99— Enter 9— Enter gross amounts unless otherwise Jess income E,v+dw e..w on:,= ,-, Wit'- (E) indicated. (A) (B) Busmass (C) (D) •_1� e_V.0 Related or exempt 93 Program service revenue code _ _ Amount Amount function income (&)FITNESS & PRE-SCHOOL 1 1 958,054. (b)OTHER PROGRAM REVENUE 16 1 34.954 (e) 96720 - �,� (d) Form M(1999) (f) Med¢are'Medicaia pavmems Preparers' signature ` h �C/ (g)Fees and cant. acts from government agencies undo 4 Sa8 emp ► F sass ssN v P+n+ P00024193 Firm's name (or yours 94 Membersiio aues and assessments I EIN - ► „sm740 26,740. 95 Interest on savings and temporary use only dsapbmpbyed) '101 AUPUNI STREET SUITE 139 cash investments 14' 16 , 7 0 6. 96 Dividends and interest from securities 96720 - �,� 97 Net rental income or - loss) from real estate Form M(1999) (a)aebt-financed properry - (b)not debt-financed property 98 Net rental Income or floss, from personal DroDariv 99 Other investment income too Gain cr;mssi _0_1 sales 01 assets Other'nar rove -or. 101 flet ncome or 'css, trcm scec.al e••enis 102 3ross o,^ht or loss - ,m sales of r -^ r 103 7the,•e•erue a b c d e 104 Bubldta) adccc•cmns B. O. and 2 0 . 16 705. 519 , 748 . 105 TOTAL :add line 'U :alumrs;B1 D•. and E -i ► 636 .454. Note 'Li^e 'OS crus 'ire 'd 'art i snouici ecual -he a,^•ourt or ine -2 cart Part VIII eiatronshrp of Activrtres to the Accomplishment of Exempt Purposes Line No ' Explain .at,- eacv activity for .vh)cn inccme i5 raoorted in : numn ;Er at'ar'Al contributed importantly V fie 3ccemphsnmenr of ae crgar_anan s exempt purposes -other than Dy prcviaing funds :or sucn durpeses % 93A FEES CHARGED TO DEFRAY FITNESS & PRE—SCHOOL PROGRAM COSTS TO BENEFIT THE WOMEN AND THEIR CHILDREN ON THE ISLAND OF HAWAII. 93B FEES CHARGED TO DEFRAY AQUATICS PROGRAM COSTS TO BENEFIT WOMEN AND THEIR FAMILIES ON THE ISLAND OF HAWAII. 94 PROVIDE HEALTH AND FITNESS PROGRAMS TO BENEFIT THE WOMEN AND CHILDREN Part IX I information Regararng 1 axeDle suostaranes (Complete this Part if the "yei box on 88 is checked ) Name, address, and employers identification I Percenge of I Nature of business activities Total income I Ena-at-year number of corporation or partnership ownershipinterest assets N/A "°I 1 %; %i % than wW on at prsxy I av° me I nen etrdmw tit swum ;nouane w w,,ow,rn4 rmwWn we m,,,s,os rid to am wn or m w ieoe° na Err) .t is a e I.vrwt o,d mrnplr� alJYnan of .... toms inn OmoRl r D°no o,, VI ;nbm�oen N rM1IT Pnwrr nn sty YfrrrOp° IlmprW[ s• a.trn ,nn ,on c) Pone ,� sign hi.F<r( '_f1.17 I r11LcEJl kk .iuc [tur-rrt 8cAr1, P9.;MI &TTJ7 Paid Preparers' signature ` h �C/ Date 07 undo 4 Sa8 emp ► F sass ssN v P+n+ P00024193 Firm's name (or yours AKETA, IWATA, MARA & ASSOCIATES, LLP I EIN - ► „sm740 Preparers use only dsapbmpbyed) '101 AUPUNI STREET SUITE 139 and adores& ) . 4 ► 96720 - �,� 6 Form M(1999) SCHEDULE A Organization Exempt Under Section 501(c)(3) (Form 9N) (Except Private Foundation) and Section 501(e), 501(f)• 501(k), 501(n), or Section 4947(a)(1) Nonexempt Charitable Trust ow�w1 of q. Supplementary Information A.... y,,,°, No. MUST be completed by the above organizations and attached to their Form 990 or 990 -EZ JMe No 1545.004• .. 1999 Name of theorganurtion YOUNG WOM=S CHRISTIAN ASSOCIATION OF Employer identificationnumber HAWAII ISLAND X99 0079762 Part I . Compensation of the Five Highest Paid Employees -Other Than Officers, Directors, and Trustees (See instructions List each one If there are none, enter -None') (a) flame and address of each emplovee oaia (b) --tie and average nour5�-°""i°ij' o"• t_' (e) -xoense per •:leek de•:oted a (c) :dd)pensarcn °1"OiO"°°'•"•^' :account and cthei Tore ;hen 550 000 oosnion '_e ,o:�,•.�•O , allowances NONE ------------------------------ ---------------------------------- - ),a: ----------------------------------Ola: ^ume' Of dine' a^c , ees da a we, S'C 100 ► 0 Part If Compensation of the Five Highest Paid Independent Contractors for Professional Services See •ns--..c:'crs _ st eat" ore re,fier •nnwduais Or firms) if rie•e are none enter %ole fill ' a—e ar;, 3aa-ess of eac- dceoencen• ccn,ractor :aid -lore_ •ran S50 00C ib) ce of sar ice (e) _-omce^se- or NCNB -------------------------------------------- -------------------------------------------- --------------------------------------------' i ------------------------------------------ I -------------------------------------------- Toil number of others receiving over $50,000 for throllessional services LHA For Paparieodc Reduction Act Notice, see page 1 of the Instructions for Form 990 and Form 990 -EZ Schedule A (Form 990) 1999 eo+o+ _ unue 7 YOUNG WOM?NS CHRISTIAN ASSOCIATION OF A! Form 9901 1999 2 Part III ; Statements About Activities Yes I No 1 During the year, has the organization attempted to influence national, sate, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If Yes; enter the total expenses paid or incurred in connection with the lobbying actfvltes ► $ Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A. Other organizations :hecking Yes; must complete Part VI -8 AND attach a statement giving a derailed description of the lobbvtng activities 2 During the wear, has the oganization either directly cr indirectly, argaged n anv of the follewing acts with anv of its trustees direc'ors officers, creators. <ey emcloyees, or memoers of the•r families 7r v"' an•v taxable organization :oth •thio" any such person is affiliated as an officer, director, trustee.:nalornv owner or prinmal benehc:ary a Sale exchange or leasing of property? b Lending of mone,' or other extension of credrP c Furnishing of ;•?ods services or fac ilties) d Pavmen; of oorrpensation for pavment or reimbursement of expenses if more than $1,000)? 2b X 2c X 2d X e transfer of an- car• of its income or assets? 2e X If 'le ars :e- C a-`. ques'lo is "es arta[- a detai ec staiame' !x. 2,":ng he transacuons 3 Coes tie o-ga• zatlon make;rants 'or scno.arsmps 'e•'o-sb os szuce— cars, etc 3 X 4 a OC Cu -ave 3 se.'on -1011-annual plan *or ;our en•movees? 4a X b Atiacn a sta:emen, ,^ exoiain 'ow the organization detefm' nos '-at —;j GLa;s.r Gfganlzat c^s 'ece" n ng Iran's :' cars roM P f:ir'nerance.f its:-,ar.taole orograms quality, receive pavmer's See nstruc'.ors Part IV Reason for Non -Private Foundation Status See ns u ions -ne 7r7ari:aiicn is 1c' a pr;vate foundation because ;t is :Please 7necr .1-0NE appllcacie cox 5 _ .-L'C' :o'l•'e^tio,^,o•cnu'cnes or 3SSOC ation of %rnes Sec^on' :•7 - 6 - x. -_p Sect on '-)171. )(A., iii .also cc-mowe �Irf 7age 1 _ .C�a�).a.Cooe'atve - os. 'al sernce:'ya^IML or Se.'cr'-,):b;l t•,i>li �i.. 8 - -e-ai stae.r'ocaIg0^ern-entorgd';ern^Ie^'aI.r1 Section'70'bli' 9--e7-a''lsear., prganin"for cCeratec n.7n'unC'cn .;'h a hospital Sec'lon"C'7g1 iAloninter'he hospital s name city, _ and state ► 10 - r;am.atior ooeratea for the .eneht c4 a ce Pege c, -r- •e,s.z; coined or 30er2'eC ov a ;overmmentai in , Sec,= l'j: d-9 1 p" it 'sc.7mc,ele meSupport Schedule'n Part IV--' +'a ,--r;am:aticr Mw norrraIN —eCer.es a sa7sian alar' : .;;portio r a ;cer,—,e—a. 71^ or -ro7 ^e;5Ser3l puolic Sacc3n 1701b;i •)(A;(vll (Also complete -he Support Schedule •n Part :V-A i 11b 4.cmrrun•r;rust Section 170(bit1)(A)(vl), Also .omo-etethequpport Schedule inPart lV-A ) 12 _ Ar organization that normally receives (1) more than 33 1/3% of its support from contrbutions, memoersa;o tees ano grass rete-ots from activities related to its charitable, etc, functions - sublet: to certain exceptions. an42) no more than 33 1/3% of Its support from gross investment Income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization alter June 30, 1975 See section 509(a)(2). (Also complete M60pport Schedule in Part IV -A.) 13 An organization that Is not controlled by any disqualified persons (other than foundation managers) and supports organizations described •n If I lines 5 through 12 above, or (21secbon 501(c)(4), f5i or '61 if thev meet the test of section 509(a)(2) (See section 509(a)(3) 1 Provide the following information about the supported organizations (See page 4 of the instructions.) (a) Namely) of supported organization(s) 1 (b)L:ne number I from above 14 1 1 M orin no3tipn oroanaed and operated to test for public safety Section 509(a)(4). fSee pace 4 of Me instructions 1 Schedule A (Form 990)1999 YOUNG WOMENS CFDtIST:AN ASSOCIATION OF Schedule A (Form 990) 1999 HAWAII ISLAND _ _ 99-0079762 Nei PartIV-A 1 support Schedule fComptets only rf you checked a box on line tO ".or' 1, or 12 above Use cash method of aecountln9 Note: You may use me womsheet to me ,nstractions for co"erti `nom rhe accrual ro the cash method of accounnn Wonder ytar(orfiscal year bearnamain) 10.1(b) 1997 1 (a) 1998 (c) 1996 1 (d) 1995 (e) Total 15 •eewvac i — (Do WMYOIum,r.,neTraSao 1 Rig 7GR_I 1 7Qn Q7R 17 1Cl A77 9 170 709 I 7 enA bC7 17 Gross receipts from admissions. . 27,418. I 26 Organizations described in lines t0 or :1 a Eller 20, or amount n sc ; inn lei Ine 21 i 261 16 5 , 20'_9. b Anacl a'is: :nic- Is 10' open to cub tic ^spec 101sno•ving 're nage ^: 3nC amcunt ccrrtuleC o': eac- verso' merchandise sold or services I t gC'rernne^al jn, or:jc lv supoor•eo 7:an'.31 In .,hose ;'al o 'IS 'C '995'nroudh+998 exceeded -0 3rr099' sr own In ine 25a _r,e• ne si- ci al: these ex.ass amoun's performed or furnisfling of fac'Iitles 26b 0 . c Total su000r':-sec'ar513o,au'-Ites:Snterono 2:.columnIe; ► i 26c 8,260,447 in any activity that Is not a ouslness' d add Arrour's•_—col-jnnieiro:'mes 18 48 220. 19 22 206,709. 26b ► 26d 254,929. unrelated to 'he organizavon s e Public suptiort,l;ne 26c minus line 25d total) ► 26e 1 8, 005,518. chartable. etc. purpose 553, 084.1 540.726. 580,895. 530,489. 2 205 194 18 Gross income'rom interest dividends. amounts received from j 1 payments on securities loans isec- hon512(a)(5)) rents royalties. and unrelated business taxable income (less section 51' taxes from businesses acouned by the organaauonafter June 30 1975 22 , 727. 7,445. 10 , 801. 7,247. 48,220. 19 Net income from unrelated business 1 activities lot Included In line 18 20 "an re"%is •+ac'c 1. oras• namn s oanam aria um� vI_ � r a•crcee -r s oval, 21 The value of se... ces or'ac•Ilhes turnlsnec'o ^e:•gal::a'Ionova gove•nmer,a' un i ;i;nou':narge Do not nruoe le a::e _• ser •ices or'ac111ties;e^e•ail• _r-isrec+o the ouoic-iarge 22 01-ar nn^e=-ac-nsre:_a _.. _ S -EZ STATEMEENT 9 48 911. 58 864. 49,522. 49.412. 206, 709. 23 -c:ao!ures h='_C• 2.484.225. 2.423.053. 2 915 590_ 2.7%41.772. i0.4S:;.IS41. 5A I -no J: mimic Ina - 1 O:' 1 A 7 1 O Q 9 1 9 1 7 C COC 7 7' 1 101 4 7 C.'1 A 1 7 25 Enter'aaofins ^: 24,842. 24,231. 28,166. 27,418. 26 Organizations described in lines t0 or :1 a Eller 20, or amount n sc ; inn lei Ine 21 ► 261 16 5 , 20'_9. b Anacl a'is: :nic- Is 10' open to cub tic ^spec 101sno•ving 're nage ^: 3nC amcunt ccrrtuleC o': eac- verso' 0•1er ,nan a gC'rernne^al jn, or:jc lv supoor•eo 7:an'.31 In .,hose ;'al o 'IS 'C '995'nroudh+998 exceeded -0 3rr099' sr own In ine 25a _r,e• ne si- ci al: these ex.ass amoun's ► 26b 0 . c Total su000r':-sec'ar513o,au'-Ites:Snterono 2:.columnIe; ► i 26c 8,260,447 d add Arrour's•_—col-jnnieiro:'mes 18 48 220. 19 22 206,709. 26b ► 26d 254,929. e Public suptiort,l;ne 26c minus line 25d total) ► 26e 1 8, 005,518. 27 Organizations described on line 12 a For amounts included in lines 15. 16, and 17 that were received from a "disqualified person; attach a list to show the name of, and total amounts received to each yearlrom, each -disqualified person.' Enter the sum of such amounts for each year N / A (1998) (1997) (1996) (1995) b For any amount included in line 17 that was received from a nondisqualdied person, atracn a list to show the name of, and amount received for each year, that was more than thaargerof (1) the amount on line 25 for the year or (2);.: 000 (Include In the list organizations described In lines 5 through 11, as well as individuals ) After computing the difference between the amount received and the larger amount decribed i(a) or (21 enter the sum of these differences (the excess amounts) for each year N/A (1998) (1997) (1996) (1995) c Add Amounts from column (e) for lines 15 16 17 20 21 ► d Add' Line 27a total and fine 27b total ► e Public support (line 27c, total minus line 27d total) ► f Total support for section 509(a)(2) test Enter amount on line 23, column (e) ► 1 27f N/A g Public support percentage Pine 27e (numerator) cilvrded by line 27f, (denominator)) ► 28 Unusual Orant Dor an organation described In late 10, 11, or 12, that reserved any unusual grams during 1995 through 1998, attach a list (whtdh a not open to public Inspection) for each year Showing the name of the contributor, the date and amount of the grand, and a brat description of the nature of the grant. Do not indiud thea grants in one 15 (See Instructions.) 7 wie-s - 9 SahadslaA(Ferm990)t999 wvi 10 YOUNG WOMENS CHRISTIAN ASSOCIATION OF Sdhedule A iForm 99011999 W AND 9-0079762 0age4 Part V Pnvate School Questionnaire (To be completed ONLY by schools that checked the box on line 6 in Part IV) N/A 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing I Yes! No I instrument, or in a resolution of its governing body? 29 30 Does the organization include a statement of its racially nondiscriminatory policv toward students in all its brochures catalogues i I and other written communications with the public dealing'vith student admissions. programs, and scholarships? 30 31 Has rhe organization publicized its racially nondiscriminato•y policy through newspaper or broadcast media during the period of Shcicltatlon for students or during tie registraticn period -f't ras io solic'tation program, in a vav 'ha[ makes me.olicv vrown to all parts of the general commu, ir,,,t serves? 31 if Yes: please descrioe, d'No pease explain : It you need rrore space attach a separate statement I , 32 Does 'he organization nlamtaln the following a Records indicating the racial composition of the student Doov.'aculr: and administrative sat" 32a b Records documenting that scholarsmps and other hnannat assistance are awarded on a rac aIN nondiscriminatory 5asisi 32b c Copies of all catalogues brochures announceme^ts and direr 'r'rei com•runicatidns :o "e publ:t dealing v'r ,;-Ce^t admissions. programs and �c-ciarsniW 32c d Cdo es of aur aerial ased o; ^e 3; gan'_atwn ;r 3' 's _e•ar : _o c -3n-r %1-c^s% 321 :f 'OL ans",ere1 'lo 3 am 3r he aoo' a 3iease ay, air du -eec more space a.^.ac^ a _ec---ta s;a time- 33 Does he orgar;:and^ :is.,-rma;e . -ace r. an,, ra •- .--.- - a 3tude-ts -igms.rcri leges- 33a b =cmiss;ons Do -ices' 33b e cmD c,me- ;, a. -Ir it a3mims••aa e s,Vr 33e d Sciolarsrms 3r ="ar tlnanC 3i 3SS-s'3"_e� 33d e cddca•ional oc"Sies? 33e f Use of tacili^es' 33f g AMC;-orogra^s' 33d h 0trer extracir- cular actr gree' 33h If you ans'werec "es to an': 3t •iE aC.':e pease exdia,n r od -e TCre space agar [ se.araje ,tae -ie - 34 a 'noes the organ,zanon rece've anv rmanc,al aid or assistance from a governmental agerc:� 34a b Has the organization s right to such aid ever been revoked or suspended') 34b If you answered Nes' to either 34a or b, please explain using an attached statement 35 Does the organization certify that it has complied with the applicable requirements of sections 4 01 through 4 05 of Rev Oroc '5.50. 1975-2 C 8 58' covering racial nondiscrimination? It'No'attach an explanation 35 Schedule A(Form 990) 1999 wvi 10 YOUNG WOMENS CHRISTIAN ASSOCIATION OF Part VI -A i Lobbying Expenditures by Electing Public Charities (Td be completed ONLY by an eligible organization that filed Form 57681 N/A Check here 10 -bo a II the organoan belongs to an affiliated group Limits on Lobbying Expenditures(a) (b) group totals To be completed for ALL .The te•m'expenditures' means amounts pard or'ncurretll electing organizations N/A 36 Total lobbving expenditures :o Influence oublic opinion (grassroots obbying) 37 Total lobbying expenditures to influence a legisative body (direct Ibobving) 38 Total lobbying expenditures iadd Imes 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures !add Imes 38 and 39) 41 Lobbying nontaxable amount Enter the amount from the following 'able - It the amount on line 40 is • The lobbying nontaxable amount is - .1o' ever S50C OCO 33•e c' ,+e errount en '. +o Over S5CC 300 out +o• aver S CCC 3M 5100 c00 alus'5%a, the excess over 5536 oco over 51 30C 000 out ret over S 1 503 300 5175 30C oiue c%of me ...Sea mss 5- 700 000 ovr S. Me 303 e..t ro1 over 5 - 3C0 CC 5335 300 o^n 5%a1 Me excess mer 5- 500 See ar : - --.'CC S --- -.- 42 yassroots ncitraxatile amount e^ er _5'• O''ine -1 43 Sic -ac' Ine 12'rom ne a :i -e- <- ; re:2 s -Ic "han mss -6 44 Suct-actline41'rom ne:9 _--er -a - s'i, Phar Ine-9 Jaution -ere sa-a—c:.r; a. -e a, -e � c_--s-'ne=or^•= 2C 39 40 I 1 - 41 ! i 43 4 -Year Averaging'eriod Under See -ion 50Th) -- ._''s 'a• -Iaae 3 saC ,cn 5.. Ir, eleC ;or -c '.,I -a"- : -.r^: ate --I' - 'e "E -s ,e -c"+ See'ne ins1ruc'Ions for lines 15 •hrbugh 5V . Lobbying Excenditures Curing 4 -Year Averaging Period Calendar year;or (al .b) (c) (dl ie) fiscal year beginning -n) as 'eN 'C08 - 'Sc^ _ora, 45 L.-oo'ring'Ion,axat-e 46 Loc -•-ng Bening amount f 1511°. 01 line 15;0,1 0. 47 Tota, ioboving exbenoitures 0. 48 Grassroots nontaxable amount 0. 49 Grassroots telling amount 1150°6 of line 41Iell ' i ' i ' 0. 50 Grassroots lobbving ex enddures 0. Part VI -8 Lobbying Activity by Nonelecbng Public Chentles (For reporting only by organizations that did not Complete Part VI -A) N / A During the year, did the organization attempt to Influence national, state or local legislation, Including any attempt to influence public opinion on a legislative matter or referendum, through the use of Yes No Amount a Volunteers It Paid staff or management (include compensation in expenses reported on Imes c through h) I e Meda advertisements d Mailings to members, legislators, or the public I e Publications, or published or broadcast statements f Grants to other organizations for lobbying purposes 9 Der act contact with legislators, their sans, government officals, or a legislative body it Rallies, demonstrations, semmus. Conventions, speeches, lectures, or any other means 0. I Total lobbying exItendltures (add Irres c through h) If 'Yes' to any of the above, alao attach a statement giving a detailed description of the lobbying acOvibes assist Schedule A (Form 990) 1999 YOUNG WOMENS CHRISTIAN ASSOCIATION OF Schedule A (Form 990, 1999 HAWAII ISLAND 99-0079762 Rape6 i part VII ! Information Regarding Transfers To and Transactions and Relationships With Nonchantable Exempt Organizations 51 Did the reporting organization directly or indirectly engage In any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organlzat-ons7 a Transfers from the reporting organization to a noncharrtable exempt Organization of, (i) Cash (n) Other assets b O:her-ransacions (l) Sales of assess to a noncnaritabie exempt Organraticr (11)°umhases of assets'rom d'onchardable exempt ofganlaro1 (m) Rental of facilities or eouroment (w) Reimbursement arrangements (v) Loans or loan guarantees (vi) °erte•mance of seraces or membership or fundraising solicitations c Shar .ng of -aCllmes. eduloment, mailing lists, other assets. or paid amoldvees d 'f'ne answer 'o any of 'tie above •s Yes' complete the following scnedule Column (bl snould ahyays indicate the fav market "alue of :he gores ,trier assets or services aver by the reporting organization If the organization received less than fair market value in any - :rarsacticn or sharing arrangement show in column rd) the value of the goods. other assets or services received I Yes I No 151a(r)I X 7(Ir) X ! bill X bill)I X i bill) i X Wry) X b(vl i X b(vi) X c X N/A (a) Ib) (c) (d) Line ^c :.^lc,:n' .m orveo Name of nonc,nartaole zxempt organization Desc';phon of'ransfers Irarsac:'drs and snaring arrangements 52 a s 'le ;';ar :31;21 ;jre,trV Or rd'r=: •�; af1'iia[ed '.nth, ]r re'aiec -: cne ]r .more tax-exe'rpt Organ'iavons,escr'Ceo i" :e•-•ien Sil tci oi'na .ode o?rer Ian sec'ion 50-.c-, 3).,r in section 527' ► _ b :f Yes ccl^o•e a tne'ollowing schedule _ N/A Yes -X. No a b c Name of organization Type of organization l Descrlption(oirelabonshlp MIS Schedule A (Form 999) 1999 - 12•+�1111 12 Depreciation and Amorbzabon Detail Asset Number Description of property Method' Life L ne Cost or I Basis Accumulated Current year IRC sec I or rate I No other basis reduction deprecntronlamortdahon deduction 9U ILDINGS PU , MACHINERY & EQUIPMENT Lit idc' .0.10 19 22 9'00. n '* 990 PACE 2 TCTAI :,AN:) 22 900. 0. 0. 0. 7F^NCE JON OCOS_ 20.0019 4,670. 117 .: 990 PAGE 2 TOTAL OTHER 4,670. 0. 0. 117 ** G^tiA-NC =A1 900=ACE 2 D3PREC=AT20N -- 1,213,3C4. 0. 675 792. 41 801. ner+ a Curtent yew section 179 (M • Asset disposed a+ew 13 YOUNG WOMENS CHRISTIAN ASSOCIATION OF HA FORM 990 PAGE 2 PART III A - D: 99-0079762 FOOTNOTES STATEMENT 1 (A) SEXUAL ASSAULT SUPPORT SERVICES - PROVIDES A COMPREHENSIVE RANGE OF SERVICES DESIGNATED TO SUPPORT, ASSIST AND EDUCATE SURVIVORS OF SEXUAL ASSAULT AND THE COMMUNITIES THEY LIVE IN. IT PROVIDES PREVENTION AS WELL AS TREATMENT SERVICES. PROVIDED SERVICES TO APPROX. 218 INDIVIDUALS ON THE ISLAND DURING FISCAL YEAR 2000. (B) HEALTHY START (FAMILY SUPPORT SERVICES) PROGRAM PROVIDES EARLY IDENTIFICATION OF FAMILIES AT -RISK FOR CHILD NEGLECT AND A RANGE OF INTERVENTIONS TO SUCCESSFULLY REDUCE THAT RISK. MOTHER-INFANT SUPPORT TEAMS PROVICE TREATMENT FOR NEW BORNS. PROVIDED SERVICES TO APPROXIMATELY 235 FAMILIES ON THE ISLAND OF HAWAII DURING FISCAL YEAR 2000. ;C) EKAHI PROGRAM- PROVIDES SERVICES TO HIGH RISK YOUTH AND THEIR COMMUNITIES TO HELP REDUCE SUBSTANCE ABUSE ARID RELATE= ARRESTS AMONG HAWAII'S YOUTH AND TO HELP DEVELOP THEIR COMMUNITIES TO BE MORE RES?ONS=VE TO YOUTH. PROV-DED SER':=C= TO APPROXI -MATELY 350 YOUTH DURING T_ -SCA! YEAR 2000. (D) TEEN COURT PROGRAM -TEEN COURT HCLDS HEARINGS FO•R YOUTH OFFENDERS TO EVALUATE THE C=RCUMST.;lNCES OF THE O: TENSE XN:_ DEVELOPS PLANS FOR RESTITUTION AND APOLOGY TO VICTIMS A*M COMMUNITY SERVICE WORK Al"M EDUCATIONAL PROGRAMS. THE PROGRAM 1S BASED ON THE PHILOSOPHY THAT YOUNG LAW VIOLATORS ARE LESS LIKELY TO BECOME REPEAT OFFENDERS WHEN A JURY OF THEIR PEERS DETERMINES THE SENTENCE. PROVIDED SER77T-CES TO AP?ROXIMA'TElY 273 YOUTH D R=JIG FISCAL YEAR 2000, 14 STATEMENT(S) 1 YOUNG WOMENS CHRISTIAN ASSOCIATION OF HA 99-0079762 FORM 990 CASH CONTRIBUTIONS OF $5000 OR MORE STATEMENT 2 INCLUDED ON PART I, LINE 1D *'* NOT OPEN TO PUBLIC INSPECTION *" CONTRIBUTOR'S NAME HAWAII ISLAND UNITED WAY STATE OF HAWAII, DEPT. OF HEALTH, FAMILY HEALTH SERVICES 7IV CONTRIBUTOR'S ADDRESS P.O. BOX 745, H=LO, HI 96720 741-A SUNSET AVE., HONOLULU, HI 96816 KAPIOLANI HEALTH RESEARCH 55 MERCHANT ST. 27TH FLOOR, HONOLULU, HI 96813 STATE OF HAWAII, DEPT. CF HUMAN P.O. BOX 339, HCNCLi;LU, -= 96309 SERVICES, MOTHER INFANT SUP? STATE OF HAWAI= THE :T.;DI-:ARY 34. KEK'JADACP_ ST .?MILY ?ROB?."_'=0N SERA%=CES 96'20 NATE OF :AWA=T_-DE? ?A- - _rAMCK==A 3:'ID +-- rr_?CL-- 96707i =OUNTY CF HAWA-- :OUNTY CF -AWA-: STATE OF FAWr �_r_. OF - ?TTORNEY GENERAL JNITED STATES DEPARTMENT OF :GRICULTURE 25 AJPUN= STREET_, H==C. ..= 9b-20✓ 23 AJP'jN: STREET, H7L-, 90-23 425 QUEEN STREET, '?CNC!U--U 95813 1'_06 KOKO HEAD AVENUE, HCVCL::�J, H= 96816 AMOUNT 65,000. 1,019,764. 23,991. _3_,44-. /5,J00. 9,50. 4_,323. 22, 95. 3=,^95. 15 STATEMENT(S) 2 YOUNG WOMENS CHRISTIAN ASSOCIATION OF HA 99-0079762 FORM 990 OTHER EXPENSES STATEMENT 3 DESCRIPTION MISCELLANEOUS CONSULTANTS & CONTRACTUAL SERV=CE FEES NATIONAL AFFIL=ATION DUES FISCAL AGENTS TOTAL TO FM 990, LN 43 (A) (B) (C) PROGRAM MANAGEMENT TOTAL SERVICES AND GENERAL 22,218. 15,247. 6,971. 108,667. 63,674. 44,993. 19,622. 19,622. 45,02:. 45,021. 0. 195,528. 143,500-4. 51,964. (D) FUNDRAISING FORM 990 STATEMENT CF ORGAN=ZA'"_ON' S 2R:Y.ARY EXEMPT PURPOSE STATEMENT 4 PkRm 7-7 --- _XPIANAT=CN =0 PRCMC'T_ THE rC :_ _- & WEI A -RE OF WCMEN, CH--!DR3V & TH_-R _ =u-L.ES CN THE -STAND OF '-PL773--. -CRM 990 OTHER _ROGRAM SERVICES STATEMENT 5 DESCRIPT.ON COSTS RELATE .O AQ"A= CS PROGRAM, PRE-SCHCOL AND DAY CARE PROGRAMS, CHILD AND FAMILY PROGRAM SERVICES, AND FITNESS AND ARTS PROGRAMS. TOTAL TO FORM 990, PART III, LINE E GRANTS AND ALLOCAT=ONS EX?ENSES 589,574. 589,574. 16 STATEMENT(S) 3, 4, 5 YOUNG WOMENS CHRISTIAN ASSOCIATION OF HA 99-0079762 FORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 6 TOTAL TO FORM 990, PART IV, IN 57 1,213,304. 717,593. 495,711. FORM 990 OTHER ASSETS STATEMENT 7 DESCR=PTION UNCONDITICN?__ ?RCM_SE TC GIVE RESTR=CT=-n _.Sa FOR REPACRS AND Y-A:NT_NANCE 70TAL TO C'FM 990 , ?ART TV, L=NE 58 , COLUM-N 9 AMCUNT 32,500. 26,983. 59.483. 17 STATEMENT(S) 6, 7 COST OR ACCUMULATED DESCRIPTION OTHER BASIS DEPRECIATION BOOK VALUE BUILDING 717,396. 416,371. 301,025. LAND 22,900. 0. 22,900. POOL 236,778. 103,681. 133,097. EQUIPMENT 209,616. 187,915. 21,701. ADMINISTRATIVE VAN 21,944. 91509. 12,435. FENCE 4,670. 117. 4,553. TOTAL TO FORM 990, PART IV, IN 57 1,213,304. 717,593. 495,711. FORM 990 OTHER ASSETS STATEMENT 7 DESCR=PTION UNCONDITICN?__ ?RCM_SE TC GIVE RESTR=CT=-n _.Sa FOR REPACRS AND Y-A:NT_NANCE 70TAL TO C'FM 990 , ?ART TV, L=NE 58 , COLUM-N 9 AMCUNT 32,500. 26,983. 59.483. 17 STATEMENT(S) 6, 7 YOUNG WOMENS CHRISTIAN ASSOCIATION OF HA 99-0079762 FORM 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 8 TRUSTEES AND KEY EMPLOYEES 18 STATEMENT (S ) 8 EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE NAME AND ADDRESS AVRG HRS/WK SATION CONTRIB ACCOUNT EVELYNE SCHOTTE PRESIDENT/DIRECTOR 171 HALAI STREET, HILO, HI 96720 2.0 0. 0. 0. PANSY LINDO-MOULDS VICE PRES/DIRECTOR HCR 1 BOX 5719, KEAAU, HI 96749 0.75 0. 0. 0. C.C. ARNOTT VICE PRES/DIRECTOR 25-216 PUKANA LA STREET, HILA, HI 0.75 96720 0. 0. 0. D .SNA SANCHEZ SECRETARY/DIRECTOR 177 MANULELE STREET_, H:LO, HL 0.75 96720 0. 0. ^ YVETTE MORAN TREAS;-RER/D:RECT_OR 767 HUALANI STREET, ..-LC, HI 96-20 0.75 0. 0. 0. LAURA CAPRON! DIRECTOR P 0 BOX 1149, VOLCANO, Hl 96785 0.75 0. 0. 0. 10IS NAKAMURA DIRECTOR 71 BANYAN DRIVE, HLLO, HI 95720 0.75 0. 0. 0. SERENA FUJIKAWA DIRECTOR P O BOX 5381, HILO, HI 96720 0.75 0. 0. 0. DOROTHY DOUDNA DIRECTOR 181 S. WILDER ROAD, HILO, HI 96720 0.75 0. 0. 0. SUSAN LABRENZ EXEC DIRECTOR BOX 1814, HILO, HI 96720 40. 43,427. 0. 0. 18 STATEMENT (S ) 8 YOUNG WOMENS CHRISTIAN ASSOCIATION OF HA 99-007976.2 :.INDSAY MARCER DIRECTOR 560 N. A'OHOKU PLACE, HILO, HI 0.75 36720 0. 0. 0. DAWN FUKUKI DIRECTOR 121 PE'E PE'E WAY, HILO, HI 96720 0.75 0. 0. 0. JESSICA YAMAMOTO DIRECTOR 1396 KALOLE PLACE, HILO, HI 96720 0.75 0. 0. 0. TOTALS INCLUDED ON FORM 990, PART V 43,427. 0. 0. :995 ,ESCRIPTICN L-MCUNT ABSCL'NT A.*IOUNT P±SOUNT SCHEDULE A OTHER INCOME STATEMENT 9 19 STATEMENT(S) B, 9 _9og lig- 1006 :995 ,ESCRIPTICN L-MCUNT ABSCL'NT A.*IOUNT P±SOUNT 1:SCELLANEOUS 49,522. 43,4:2. ;WIMMING POOL RENT 'OTAL TO SCHEDULE A, L.?5 22 48,911. 58,864. 49, _2. 49,412. 19 STATEMENT(S) B, 9 � I OMB b 1Y3 -01r2 :am 4562 Depreciation and Amortization 1999 blefrtmYe of tltr T� I pncluding Information on Listed Property) 990 Ini W nfve+of sevtw cool ► Sea separate instructions. ► Attach this form to your return. Sm w 4faenw No 67 VMas, NOW11 M Iflllll : 3"'.M W< ,ty to W11a1 M's' tants 'eRltllyTe nUt11DY YOUNG WOMENS CHRISTIAN ASSOCIATION OF HAWAII ISLAND FORM 990 PAGE 2 199-0079762 Part I ' Election To Expense Certain Tangible Property (Section 179) (Notelf you have any 115ted drolierty; complete Part V before you complete Part I ) 1 Maximum dollar limitation if an enterprise zone business see Instructions 1 : 19,000. 2 Total cost of section 179 property placed in service See Instructions 2 3 'hresnoid cost of section 179 orocerty before reduction m 'Imitation 3 3200 000 4 Reduction in limitation Subtract line 3 from line 2 if zero or ess enter u- 4 I 5 Dollar limitation for tax year Subtract line 4 from line 1 If zero or less enter 0 If marred filing separately. see instructions 5 6 of olaerlouen ]t �ItAC1y e; Oof eufmfff oaf amyl In 3ifrfo ;nn ' I i 7 Listed prooert. Jter amount'rom line 27 7 6 Total electec cost of sec -,ion ' 79 prcpero; 4ed anouns - _olumn -ci iines 3 and B 9 Tertative ceduc-ton Enter the sma le, of line 5 or ane 3 9 10 Car^,ove• e' clsallowec deduction from '996 10 11 3uslress ncome Imltaton Erter •^e s^a'le^ of Ousiress ,rccne Iro.'ess -han zero) cr'ine 5 11 12 Sectlor '7C excerse cleduc'Io^ Adc Tres 9 arc 'C _-ut co -tot enter more -nan line ' 1 12 13 Cam;cve• c' zisailcwec deduc-Icr to XX ace ;res 9 arc '0 ess 're 12 ► 13 Note _'c rot .ne'ar'l or mar ill De -c-, 'c• ,Stec Drceeml aurc-co•'es certain omen ventc,es ceiiuiar teteonones certain computers orpmoe^r: used for erterairment recreation or a-use'nerc ;rsteaC use 'art i 'or i,steef proper^r PartII MACRS Depreciation For Assets Placed in Service ONLY During Your 1999 Tax Year (Do Not Include Listed Property) 14 •cu are ^a,i^g the election :nee, section 1 o6r) d1 'O grout any assets placed it seM1"ce cl.nng the -ax ear into One or more general ass-, accounts ech'his box See Instr„c•Ions ► Section 8 - General Depreciation System (GDS) rSee rstructicns e Ne^ - a^E ] 3arf br aloncauc^ l' Yt� Cil e^ ] 9cEY1� ,!Y ]9c.0 E -f ^!ii nvtl mM' JM e• ^fC]vY a,�Cr.M1Un ^. Mtlh00 i �C'!CH' an C!•i.c J 15 a 2 ear ooze -v b 5 vear crooery c 7 veer proper•: d 10 year orooertv e 15 Year drooerty f 20 veer property I a 25•vear nmoertv I h Residential rental property l Nonresidential real property Section C - Alternative I MM Instructions Part 1111 Other Depreciation Pc Not Include Listed Pr . (See instructions) 17 GDS and ADS deductions for assets placed in service in tax years beginning before 1999 17 18 Property subject to section 168(}x1) election 1B 19 ACRS and other depreciation 19 1 41.801. 20 Listed property Ether amount from into 26 21 Total. Add deductions online 12. lines 15 and 16 in column (g), and Innes 17 through 20 Ester hero and on the appropriate Zinn of your return Partnerships and S corporations see tnstnxtb_ _ na� 22 For assets shown above and placed in service during the current year. enter the seat L HA For Paperwork Reduction Act Notice, see the separate Instructions For., 4662 (1911% ota. oe 20 z Listed Property - Automobiles, Certain Other Vehicles, Cellular Telephones. Certain Computers. and Property Used for Entertainment, Recreation, or Amusement Note For anv 'Jenicle'or whlCn lou are using the standard mileage -ate o• oeouz ;rg ease ex-erse :omplete only 23a _3- toll:^rs a-, throuah 'c: of Section A all of Section B and Sectior C ,f a00IIC2DIe Section A - Depreciation and Other Information (Caution:See rstru.c*ions for •emits for cassenger autcrrocues 23a 0o 'vou have evidence to su000rt the business investment use claimed? I I Yes I No 23b if "res . Ie-"..vvV.—..•....e..o, VIII u.. (a) (b) -ate 9uslness• (d) lel Ifl 191 (h) G1 :dent-rdoer: olac'c'iIn Sails Recover•: Convention Ceo•uclion VeC1] service 'nvestment ]„ �_r�,as nv.nn.r• _ , Ist :enlc es''rs1 JSe oercer.'age' er ]25:5 �a,_-.y, ]_nCo ��]dvedndn detlL'C'IOn seY .1 '9 -- 24 =-odea - _sec -,ore -an K316.n a-ua.-ec ouslness _se 25 ==e- • _sed oC/- cr ess n a cua,,flec -_ .s,ness ,.se 26 acd aro.:nts n co umn h- E-er'^.e :otai ne•e ano Cr .re page - 26 27 -da amcums n column 'r E^tet -^e lora- `ere aro or ire - -ace ' 27 Section B - Information on Use of Vehicles Comole-e'^;s sec•Icn 'cr re,,c'es -_sec - a sole co _ _ ca -ter or r^e' mere --ar 395 -wrer or 2 a"ec ce•sc•• '- rose = :_: 28 :'al:_s --: -s-e,, ^.es ;r = -a 2a a -g 30 -c;a _e-sc^ai crcc^ _ -- 31 'cta, - a3 _'l e- -,. -g -- =a' .lIc0 __ _5 al lbI c• Cl e r ves VO Yes No Yes Nc ves rc "es vo 'esyc 32 as e -c a eva ace `ar S- _ -ire, avec -=rsc 34 s a -:.--z, e"z e a a- ace -" oers:ra _se" Section C - Cues -ions 'or Employers Who P•ovide Vehicles 'or Use my'nelr E'rplovees yrs ••e• -ase'-l.estiOnS'0:e e -mire f cu ^e=_- ar ex:=:' or ":.crc,e";rg Sao -or 3 "c a -roles _se: c _ _" ees c are icr= = -a- 9 owrers :r "ere•ac oe•sors Yes No 35 Do you maintain a written poiic/ statement that Aron --its ali personal use of +enic'es Including commut ng s: -cu, employees'i 36 Do you ^alntaln a wryer pciicv statement that orcr cats pe•soral use of :ehlc as excect commurng p, Cur emplovees'i See Instructions for vehicles used by corporate officers directors or 1% or more owners 37 Do you treat all use of vehicles by emplovees as personal use? 38 Do you provide more than five vehicles to your emplovees obtain Information from =r amoloyees acour the use of the vehicles and retalr the Information received't 39 Do you meet the requirements concerning qualified automobile demonstration use' Note If your answer to 35 36 37 38 or 39 Is 'Yes ' you need not complete Section 3 for the covered vehic'es (a) (b) I (c) (d) (e) (f) Caallr pror_' -ais 'Clalmorn-on .1TonRal Coil oaortaaon anCr_aiion eenns .mwm i acorn dente it :11111 = va .w Total. Enter here and on Form 4562 (1999) 110252 It N-55 21 U. S. TREASURY DEPARTMENT INTERNAL REVENUE SERVICE DISTRICT oncon P O Box 7614 HONOLULU, HAWAII 6447 AUG i 0 1965 AIB MAIL Hawaii Island Young Women's Christian Association 145 Ululani Street Hilo, Hawaii 96720 Mesdames: tDH-f10-65-50 m RSRT R TO Form L-178 Code 414 PVRPO[[ Religious and Educational ADDRESS INQUIRIES 6 FILE RETURNS WITH DISTRICT DIRECTOR OP INTERNAL REVENUE Honolulu ACCOUNTING PERIOD ENDING December 31 On the basis of your stated purposes and the understanding that your operations will ccntinue as evidenced to date or will conform to those proposed in your ruling application, we have Concluded that you are exempt from Federal Income tax as an organization described in section 501;'c)(3) of the Internal Revenue Code. Any changes in operation from those described, or in your ClFaracter or purposes, must be reported immediately to your District Director for consideration at theu effect upon your exempt status You must also report any change in your name or address You are not required to file Federal income tax returns so long as you retain an exempt status, un- less you are subject to the tax on unrelated business income unposed by section 511 of the Cade, in which event you are required to file Foran 990-T. Our determination as to your liability for filing the annual information return, Farm 990-A, is set forth above. That return, if requ ted, must be filed on or before the 15th day of the fifth month after the close of your annual accounting period indicated above. Contributions made to you are deductible by donors as provided in section 170 of the Code Be- quests, legacies, devises, transfers or gifts to at for your use ate deductible for Federal estate and gift tax purposes under the provisions of section 2055, 2106 and 2522 of the Code You are not liable for the taxes unposed under the Federal Insurance Contributions Act (social security taxes) unless you file a waiver of exemption certificate as provided in such act. You are not liable for the tax imposed under the Federal Unemployment Tax Act. Inquiries about :he waiver of exemption certificate for social security taxes should be addressed to this office, as should any questions concerning excise, employment Or other Federal taxes. This Is a determination letter. Very truly yours, &�d Zy Evar S Lloyd District Director Foam L-178 r6 -wt GATE (MWOWM Awrican Insurance Agency, Inc. ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR 900 Fort St. Mall, Suite S00 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW Honolulu, HI 96813-3705 INSURERS AFFORDING COVERAGE INSURED Y W C A of HawaiiIsland INSURER Western World Insurance CO.(IC Intl) 145 Ululani St MEURER0 Hilo, HI 96720 *MURERC INSURER D NaURER E THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY MRIOD INDICATED NOTWITHEI17ANDING ANY REQUIREMENT. TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT VNTI RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR ANY PERTAIN. THE INSURANCE AFFORDED BY THE POUCIES DBSCRISED HEREIN IS SUBJECT TO ALL THE TERMS. EXCLUSIONS AND CONDITIONS OF SUCH POLICIES AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PND CLAIMS B G nL LIMITS A gOdWAL UAIMTr X COMMERCIAL GENERAL LIAMITY CLAMS MADE EOCCUR MPP708262 12/07/2000 12/07/2001 EACH occuRREncE t L 000 FIRE DAMAGE (ARI"Am) t 200 ,0011 MED SIP (NryO pw ) a L .001 PERSOIML A AM S&IURY S 1.000.0001 GENERAL AGGREGATE S 2,000,000 GEM AGGREGATE LMR APPLIES PER 17 POKY X LAC FRODUCIS-COMrpP AGO t Included AUTOWO@U LIANUTY ANYATO ALL OWNED AUTOS SCMEDULEO AUTOS HIRLD AUTOS NOW WAIED AUTOS 'IBI OOraw Y BI I I smIrst wINMI Is If" "IMM" by w or Sawkdom I M a1N10 IIOSNMR MEIIIe WNW V* SNI JIM .O A by aft III Soft d Hawaii." �Y b MI sweir Is comad ISBN d COMBINED WORE LMR (Emmdd") t ODDLY INIIxIY (PW Pw°0R) S �woUawip Y t PROPERTY DAMAGE t mw nadr) eAMAos LIANLITY ANY AUTO AUTO OILY -EA ACCIDENT i OTHERTHQ41 EAACC t AUTO ONLY AOB t MCOS LIABILITY OCCUR CLAM MADE OEWCTIBLE RETEMTION E E06C1R OCCURRENCE t AGGREGATE t S t a WOIe017 COIlIIEATCN AND �BYEM LIABILITY FR EL FMII ACCIOBfT i EL pEMaI-N EMPLOYEE t EL DISEASE -POLICY LIMIT t OTIMIR Ilm certificate holder is nmad as additional insured in accordance with the General Liability policy provisions. Sexual Assault Support Services; FaMly Support Services; Ekahi PrograN UCKYWIALIM NULDlR I IADWMWLN AW'�Lffnin L.PUIL.ZLLA I LMI The Hawaii County Finance Dept., County of He Their Officers, Agents i Employees 2S Aupuni St. Hilo, HI 96720 IDaEIATIDMDATITHEMW. TNNON COMANYIILLBIDIAVORTo MAIL _3p_-LMn NIITTNI MMICEIO TIN CERTI IrJ1n "GUAM MM TO THIS LOT. NIT PALM TO MAL Own Aged S C XA ACORD„ CERTIFICATE OF LIABILITY INSURANCE "mVANDo T (808)540-3333 FAX (808)540-3334 AnPrican Insurance Agency, Inc. 900 Fort St. Nall, Suite 500 12/06/2000 ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. Honolulu, HI 96813-3705 INSURERS AFFORDING COVERAGE Y M C A Of Hawaii Island INSURER TIG Insurance Company 145 Ululani St INSURERS Hilo, HI 96720 INSURER OSUPM P INSURER E •, - THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSUREDNAMED ABOVE FOR THE POL PERIOD INDICATED NaTWITHSTANDING ANY REWREMENT, TERM OR CONORION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN. THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN 18 SUBJECT TO ALL THE TERMS. EXCLUSIONS AND CONDITIONS OF SUCH POLICIES AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PND CLAIMS LT TYN OF INSURANCE POLICY ma M SA Wim GBNEM LIABILITY EACH OCCURRENCE S COMMERCIAL GENERAL LIANLRY FSE DAMAGE DART"Arm) S CLAW MADE F1 OCCUR LEDOWCAPy"plAal1 S PENOMALAADVSLIIIRY S GEIEIALAOOPSMATE S OWL AGGREGATE LOW APKES PER PRODUCTS•COMP)OPAGG S 17 POLICY LOC AVTCIWMZ L14MY ANY AUTO ODMBNMSINGLE LIMIT ,1 S ALLOWNED AUTOS SCHEDULED AUTOS ODDLY KOURY (P'wpN ) S MIEDAUfOS NON -OWNED NON -OWNED AIROS BODLY INJURY IP<PLdPNAI i PROPERTY DAMAGE S (PwaWkw ) GARAGE LIAULRY AUTO ONLY. FAACCCEIT S ANYAUTO OTHER THAN KA ACC S AUTO ONLY AGO S MCC=LMWIY EACH OCQRRIONCE S OCCUR F� CLAIMS MADE AGGREGATE S i D®uCTINU s F&'nwnm I I S wow caor+.mTMAND W380394708 12/07/2000 12/07/2001 A ELWL'O'NW U/P<ITY EL EACH ACCIDW i 100 EL DISEASE -EA EWLOYSE S 100 El DISEASE -POLICY UMTr E 500 'No"BATM.1141111 111 n IF roof of Insurance only ual Assault Support Services awily Support Services kahi Progrm CERTWWATE HOLDER I JADMMALDWAWMPLI�Lrnift CARGaLLATTON SHMAANYOFNEABOYBOTBOwBPIP000 wCANC6LpB 'rM The Hawaii County Finance Dept., MWOM11 MOATS NnIrIOF. THE POUND GO~ BLL WMBAYCN TO MAL County of Hawaii. Their Officers, Agents 8—'g—DAYSwwrm mom ToTmcommAmmumNAmTGNPLmT. Employees DUTDWLIUNTOMAL ' 25 Aupuni St. OFAMM MUFM. AlNL Hilo, HI 96720 AUVNI�1011111311111 NOR b ,CICU. C*nrrnl Ar< 6 CONSTITUTION of the YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND ARTICLE I NAME AND PURPOSE The Young Women's Christian Association of Hawaii Island, a member Association of the Young Women's Christian Association of the United States of America, unites in the following statement of purpose "The Young Women's Christian Association of the United States of America is a women's membership movement nourished by its roots in the Christian faith and sustained by the richness of many beliefs and values Strengthened by diversity, the Association draws together members who strive to create opportunities for women's growth, leadership and power in order to attain a common vision peace justice. freedom and dignity for all people The Assoc,aticr will thrust its collective power toward the elimination of racism wherever it exists and by any means necessary ' ARTICLE II MEMBERSHIP SECTION 1 Qualifications Requirements, Privileges A Qualifications for members Members of this Association shall be women and girls. 12 years of age or over who express an interest in being part of the YWCA All members 15 years of age and over shall have the privilege of voting A girl or woman may ;oin the YWCA because she wishes to be related to the YWCA for one or more of the following reasons " to participate in programs • to serve as a leader, ' to further the YWCA purpose, and ' to support the YWCA program B Requirements for all members Membership dues Payment of dues is required C Exemptions Members of certain program groups may be exempted from YWCA membership by action of the Board of Directors SECTION 2 Membership of Individuals in the National Association Membership in a member Association cames with it membership in the YWCA of the U S A, which is a participating member of the World YWCA YWCA Constitution/Revised 1996 1 SECTION 3 Transfer of Membership Membership will be received in transfer from any other member association of the YWCA of the U S A SECTION 4 Responsibility of Voting Members The voting members, acting in accordance with provision in the Constitution and By - Laws, are responsible for A As Individuals 1 Electing a Board of Directors to whom they delegate responsibility for the direction of the Association 2 Electing a Nominating Committee and any other standing committees specified in this document as elected committees B As a Corporate Body 1 Having the final vote on any constitution changes and any questions affecting affiliation with the Young Women's Christian Association of the U S A 2 Discharging such other responsibilities as are outlined in the By -Laws of the Association SECTION 5 YWCA Associates A YWCA Associates Men and boys 12 years of age and over participating in YWCA programs shall be called YWCA associates, but shall not be considered voting members of the YWCA They pay such fees as are determined by the Board of Directors B Girls and boys under 12 years of age participating in the YWCA pay registration fees as determined by the Board of Directors ARTICLE III DELEGATES TO NATIONAL CONVENTION Delegates to the National Convention Voting delegates to the convention of the Young Women's Christian Association of the United States of America must be electoral (voting) members who have consented to individual acceptance of responsibility to further the achievement of the purpose in the life of the Association ARTICLE IV BOARD OF DIRECTORS SECTION 1 Qualifications for Members of the Board of Directors, of the Nominating Committee and of Standing Committees Members of the Board of Directors, of the Nominating Committee, and of Standing Committees must be electoral (voting) members who have consented to individual acceptance of responsibility fo further the achievement of the purpose in the life of the Association YWCA Constitution/Revised 1996 2 SECTION 2 Officers The Board of Directors shall elect the officers of the Association They shall have the powers and perform the duties described in the By -taws of the Association SECTION 3 Responsibilities Responsibilities for carrying on the work of the Association shall be delegated to the Board of Directors by the electorate of the Association A As the elected leaders of the YWCA, the Board of Directors is responsible for maintaining the YWCA as a separate autonomous women's organization with an established Mission, fostering development of the Association as a women's membership movement communicating the Mission to members and assuring that they have opportunities to take part in furthering it; determining and carrying out the policies and programs of the Association insuring that the Association's policies and practices reflect the YWCA s organizational commitment to racial, ethnic, and cultural diversity. controlling operating funds and capital assets for the use and benefit of the Association, assuming final responsibility for personnel policies and for employment of staff recwnng the executive director to be a voting member or associate of the Association maintaining a responsible relationship with the YWCA of the U S A as emoodied in Article II of the National Constitution B Tne Board of Directors elects the officers of the Association C The Board of Directors is responsible for establishing the program of the Association and the planning process by which it is determined D The Board of Directors determines those matters to be presented at membership meetings for review and discussion and those matters to be submitted for vote The board shall accept the action of the membership meeting on those matters submitted for vote and shall take into account the discussion at the membership meeting on matters presented for discussion only E The Board of Directors shall report at the annual business meeting on the work of the Association during the past year and on plans for the ensuing year F The Board of Directors approves all contracts and leases SECTION 4 Responsibilities with Respect to Membership Development The Board of Directors, together with the professional staff, is responsible for making possible the growth of members toward understanding the purpose of the Association and sharing in its realization YWCA Constitution/Revised 1996 3 SECTION 5 Responsibility with Respect to Property and Capital Fund Title to the real property of the Association shall be vested in the corporation under its corporate name Only by the authority of the Board of Directors shall obligations or — mortgages be made chargeable to the real property of the Association All trust corporation The Board of Directors may use the income there from only for the purpose for which such funds are held All contracts and leases shall require the approval of the Board of Directors SECTION 6 Number The Board of Directors shall consist of no fewer than 12 or more than 25 electors plus such ex -officio members as are provided for in the By -Laws SECTION 7 Selection of Directors A Nomination Procedures for the nominating of Board members as established in the By -Laws of the Association should provide a choice of candidates at each election and shall assume a representative Board of Directors B E ecaon Terms of Office Vacancies 1 Election One-third of the entire number of the Board of Directors, exclusive of ex - officio members shall be elected annually by the voting members from candidates nominated according to provisions in Article XII of this document Term of Office Tne term of off ice is three years The date of the annual business meeting of the membership at which election of board members is reported is the date on which such terms of office begin and expire No member of the Board of Directors may serve more than two full terms in succession unless exception is made according to the following provisions a Exception may be made when renomination to the Board of Directors is requested by the Nominating Committee of the Board in order that the members serving two full terms previously maybe nominated for her first term as president of the Association b Exception may be made to extend the term of a president by nominating her to fill a vacancy for not more than two years of an unexpired term when unusual circumstances require continuity in the office of president 3 Vacancies Any vacancy occurring in the interim between annual elections shall be filled by the Board of Directors from nominations made by the Association Nominating Committee The person elected to fill such vacancy shall serve the remainder of the year She shall then be eligible for nomination and election for two succeeding full terms `_'WCA Constitution/Revised 1996 4 SECTION 8 Committees of the Board of Directors There shall be such standing and special committees as ate found by the Directors to be necessary to direct the various activities of the Association of standing committees shall be selected from the Board of Directors and appointed annually by the president ARTICLE V OFFICERS OF THE ASSOCIATION SECTION 1 Officers and Their Election Board of The chairman shall be A Officers The Officers of the Association. who shall serve also as officers of the Board of Directors, shall be a president, two or more vice presidents, a secretary and a treasurer They shall have the power and perform the duties as provided in the By - Laws of the Association B Election The officers shall be chosen by ballot of the Board of Directors from among its own number, at a special meeting of the Board to follow within seven (7) days of the Annual Meeting and in accordance with provisions in the By -Laws They shall serve for one year or until their successors are elected ARTICLE VI COMMITTEES OF THE ASSOCIATION SECTION 1 Elected Committees The voting members of the Association shall elect the Nominating Committee of the Association and any other committees specified as elected committees at the time of the Annual Meeting The method of election and the functions of the committee shall be indicated in the By -Laws of the Association All members of the elected committees shall be voting members SECTION 2 Appointed Committees The president of the Association shall appoint all other committees of the Association according to provisions in the Association By -Laws SECTION 3 Advisory Board There shall be an Advisory Committee of not less than five members, both men and women, elected by the Board of Directors and chosen from persons of good standing in the community who are in accord with the purpose of the Association They need not be members or associates of the Association The president, treasurer, executive director, and chairman of the finance committee (if appointed by the Board of Directors) shall also serve on the Advisory committee. They shall report to the Board at least once annually YWCA Constitution/Revised 1996 5 ARTICLE VII EMPLOYED STAFF SECTION 1 Professional Leadership A The professional leadership of the Association shall be entrusted by the Board of Directors to an Executive Director and such other employed professional staff as may be required B Functions The functions of the professional staff and their relationship to the Board of Directors and its committees shall be defined in the By -Laws SECTION 2 Other Staff Members Clerical and maintenance staff shall be employed by the Board of Directors according to the policies of the Association ARTICLE Vlll COMMUNITY UNITS SECTION 1 Organization An Association, through its Board of Directors. may organize any such community units as may be needed in individual communities Each community unit shall be administered in accordance with he unit By -Laws authorized and approved by the Board of Directors SECTION 2 Discontinuance The Association through it Board of Directors, may discontinue any organized unit within ,he Association, provided there has been consultation with the administrative committee of the community unit concerned, and when requested, with the voting members of the unit SECTION 3 Authority for Decision and Action Final decision and action regarding the organization or discontinuance of a community unit shall be by concurrence of the Board of Directors, and the particular community unit Such decision and action shall be reported to the Annual Meeting of the Association ARTICLE IX RULES OF ORDER The proceedings of this Association shall be governed by Robert's Rules of Order, revised, except in cases where these rules conflict with provisions of the Constitution or By -Laws of the Association. YWCA Constitution/Revisea 1996 6 ARTICLE X AMENDMENTS, TRANSFER OF MEMBERSHIP, CHANGE IN FORM OF ORGANIZATION, AND DISSOLUTION OR REORGANIZATION OF THE ASSOCIATION SECTION 1 General Amendments This Constitution shall be amended by a two-thirds affirmative vote of the voting members, at a regular or adjourned regular meeting of the membership or a meeting duly held for that purpose, provided that the following requirements are met A The amendment shall be approved by the Board of Directors B The amendment does not relate to membership in the National Association C Copes of the proposed amendment or amendments shall be mailed to all voting members of the Association at least two weeks in advance of the meeting D In all cases notice of the meeting shall include notice that amendments to the Constitution are to be considered and voted SECTION 2 Transfer of Membership in the National Associat-on. or Change in Form cf Organization Amendment of this document to effect transfer of the Association s membership in the National Association in order for it to become another form of YWCA directly reiated to the YWCA of the U S A. may be accomplished by a two-thirds affirmative vote of the voting members at two successive membership meetings, provided that following requirements have been met A The proposal was approved by the Board of Directors after consultation with the National Board B The two meetings at which action was taken were at least six months apart and one of these was an annual business meeting of the membership C Copies of the amendment or amendments were made available to the voting members at least two weeks prior to each meeting D The notice of these meetings stated that the proposed action would be considered and voted YWCA Const-itution/Revised 1996 7 SECTION 3 Dissolution or Reorganization Any action to dissolve this Association or to reorganize it in a form which will not qualify for continued membership in the YWCA of the U S A. must be passed by a two-thirds affirmative vote of the voting members present at two successive annual business meetings after the following requirements have been met A The proposal was approved by the Board of Directors after consultation with the National Board B Written notice of the proposed action was sent to the voting members at least two weeks prior to each meeting at which such action was to be considered C The notice of these meetings stated that the proposed action would be considered and voted NOTICE OF APPROVAL This constitution, revised October 1996 was approved and adopted at the YWCA of Hawaii Island Annual meeting on October 7 1996 C.oL President C. c* r) X55 Date Executive erector L r /y9G Date YWCA Constitution/Revised 1996 Nonrefundable Fd,ny Fee $20 00 Submd Original end One Trw copy DOMESTIC NONPROFIT Nome Change Amend to STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS Business Registration Division Oto Richards Street 5 r71 Mading Aocress P O Box 4C, Honoi.lu, Ha'wai 95810 ARTICLES OF AMENDMENT TO CHANGE CORPORATE NAME _ (Section _15B-38, Hawaii Revised Statutes) _ `L _ Dept fI Gar.:rcE s "sur,.er ni _ I --c �F •�Il The undersigned, duly aut'•orized officers :f the corporavor suarritting these Articles of Ame^dment certify as follows 1 The present rame of the cnrpera,•o- is HAWAII 1s1_AN.D `voj& Womews CHRIsTIA•N Ass0CiA7I01U 2 The cc orporat:or's rame -s cnanged • \IlOuYJG VvcMtNIS C'iRISiiAAI AtSSCCIPrTl0k1 cT C'f'AWAII TSI-AfJ_D 3 If adootion of the amendment was by the members, complete the following A A Gc;-r�ber- 7 199 A ...r - _-- - _ _ _ , �- - a .. _ - =rs - -o c �-.. e_ ni; voted -o ..zl_:t I -P a^ c - - C. 4 If adoction of the amendma^r `.ves by t .e boerd 01 dire--o•S, complete the fo'lo wc A 7_✓t,m ":'ac DrcS - — rg a:•c a' ma C ., , c vv 'o_ _,s i- _ Le vcte:: is aoc C' ^e amenament OR B Tne amenomen, r:as aaopt=c by '�e .written consent of all of the Boaro of Directors 5 If the amendment was adopted by the 9�aro of DireCtors, check one of the following f I The corporation has no me'rbers OR 1 1 Tnere are no i -embers entitled to vo•e We certify under the penalties of 415B-158, Ha'::a Rev,sec Statues that we nave read the above statements, and that the same are true and correct 1 _ Witness our hands this C day of NO �::.V✓1 �Jd4— 19C, knine4e— `I Maeda Pre_ide✓: INSTRUCTIONS Articles of Amendment must be type•wr,tten panted in Black nk, and must be legible All signatures must be in Black Ink Fling fee must be submitted with the documert Checks are to be payable *o the DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS, for the exact amount F vng fees are rot refundable There is a $15 pu fee Plus interest charge or. all dishonored checks 1 State the prese-t name of the core zii-o-, 2 State the new rame of -he zorcc,a••o^ 3 If voting was done by the marncers co•ro ete recuesteo •r'crmation Lire out inappocable statement 4 If voting was done by the board of direc*ors, complete requestec information Line out inapplicable statement 5 Complete this line orly if voting was do •e by rye bra•a b` d•re-tors 5 Must be signed and certified by two ••�iv,7ua,s vno are corporate offices BY-LAWS of the H?.JA=i ISLAND YOUNG NCMEN'S C".31ST_=AN ASSOC_AT=.'.>: ARTICLE I. %'EETINGS OF THE VOT=NG VEM3E3S SECTION 1. Annual Meeting The Annual meeting of the Association sna:: be held in October of each year. SECTION 2. Special Meezings Special meet=ncs for ,.ne transact=or. of necsssar-: __E_ -a== the ;sscc_at_on may be called by --.a Secretar-,r at _ne direection c: the President u:c-: act -=r o-- ::a 3ca=f c= O_r=_ctcrE, cr at _ne ..__tS S z__tan rst c= a- - ta---_ _ mem=e=s. Nc==ce of such special -r,=_et_ng sna:: s=_=a _-a matte -s t_ ce considered, and no =ne- t_S_^ess ___ transacted at such :nee=:ncs. SEC = -N 3. Nct_ca of and of e_=n a-'^..3: and S_='__3_ T.9c __ g s'2__ _•e _ _ and mailed not less dna.^. three .4_e' -ca _ _ __to _-. _�a-a of the meeti^g to the vct_ng meri:ers on r=_ccr= at t --e_ _ matting. SECT=CN 4. Cucr=m At any annual or special meeting, 40 electoral (voting' members shall constitute a quorum for all purposes unless the vote of a larger number of voting members shall be required by law or these By -Laws. ARTICLE II. AGENDA FOR ANNUAL MEETING In addition to such other activities which promote the purpose and program of the Association, the following business and no other shall be transacted: 1. Presentation of the Annual Report of the Board of Directors, financial statement, and consideration of the program for the ensuing year. YWCA By-Laws/Revised 1991 - 1 - 2. Election of the new members of the Board of Directors to serve for the ensuing year. 3. Election of t e members of the Nominating Coma t_ee to present nomination at tae next annual meeting. 4. Such other business, notice of which s`a_l ha -.-e been included in the notice of t^e meeting. P:^._CLE Iii. NOWTNAT=NG COMu-TT=-c 0 -- ELECTION PRCCEDURES SECTi'CN 1. Nominating committee of the Association A. Numzer. The Nominating Comm==tae ^- - _ _e asscc_a=_ o sinal_ ce an elected committee. _tsna__ _-ns:s= _ __r=_ Temzers, racresentative of t. ^.e d_:tererz- t_ X25 .._ leaders,' -in in the Association, all ^_: �-cm s`all ce voting members and only two of wncms-ail ce me-cers cf the Scar:! of .,_rect.,rs, one c_- whcm shall sar;e ae _na_rman. Tie ;r=esident and the exact=_;'- di=e.=-= s -al_ ce ex -c=:_=10 Telcers cf t-=_ c_...._ttee ___ ..itnc-t t -a rign': to to B. Election. All t -e meTbers o: the \_m_ ay snail to elected at -ne ^.. .al `nee=_ -g _ se_.= ..... ___ the :text annual electron. Vacancies occurrinc in the committae may be filled by the ccn-t==ae «itn t -e a:_r= al of .ne Scald C= :._=?=t;r:. C Duties. It shall be the d:.tv of the NcT_.^.acing m_tte9 to secure and keep a list of pcte.^.t-a_ candidates qualified tnrough skill and experience for places cf leadership in the Association. They shall present candidates for vacancies on the Board of Directors occurring during the interim between regular elections. S-ECTION 2. Nomination and Election Procedures A. Nomination. The Nominating Committee shall present to the Association voters a ballot including nominees for members of the Board of Directors, the Nominating Committee and any other committees specified as elected committees, three weeks in advance of the Annual Meeting of the Association. All ballots should offer a choice of candidates. Members not satisfied with the ballot as presented shall have the opportunity to "write-in" the names of candidates they wish to see elected. YWCA By-Laws/Revised 1991 - 2 - B. Elections. The secretary shall enclose with each notice of the Annual Meeting to be sent to each voting memoer, one copy of the ballot, and a return envelope together with instructions that the voting member must cast her ballot by returning it at least 24 hours before the time of the Annual Meeting. The Board of Directors she:'_ be responsible for the establishment of balloting metnods that shall safeguard the rights of ..ne voting memcers t;-- a ca secret ba -lot and shall provide assurance that ballots are cast only by voting members. ART:_LT I'✓. CT=_R CCvM_: SECTION 2. Dues Membership dues shall be prescribed by the Board of Directors and approved by the membership. SECTION 3. Exempt:crs The Board of Directors has the author_=: tc grant exe^=tion to the requirement of membership. ARTICLE V::T. MET=_NGS SGS. _.1.V 1. Reg'_' -- M__._ngs : e 5carz, -- .,_rectors s -a:_ c.d T_-=-- --e=- Sc7_':C% 2. s=ec_-- Special T.c=__-gs of tale Board Dir -3 =-rs s -al_ -e req est o: the ores=dent a -d ..:.0 C=ne- -_e-=e s _: _. Board, cr Cpcn request of anV f_',•e me -vers =ne Bcar'_. The ro=_=e_ cf the meeting s^a_- state the -gat=e=s _- be .: ns:'_==a_', and no other bus -:less s.. -a_- be S=CT=0N 3. QT -c=, -.i One third of the members of the Board of D:ractors snail constitute a quorum. SEC?'ION 4. Attendance Meetings of the Board of Directors shall be attended by members of the Board, by ex -officio members and by the Executive Director. Ogler professional staff members may attend board meetings when items on the agenda deal with their responsibilities. SECTION 5. Board of Directors and Advisory Board Meeting The Board of Directors shall meet at least once annually with the Advisory Board. YWCA By-Laws/Revised 1991 - 4 - .�-4•.,�.c Y.r yitti�iJ1+,/.c .rTJe.w-yY�:�,,�. r�..�M.-�.�n�'i.JilT�?.�w.r'..�F�T�ai�...yw�R.�4asa.- --•_-�-� r.vepv'r...�.,.-�-f.C��.,v ^+�+!?TALnw� Ji.��.w,R^c=i.K>�.n'.�✓x_.�. • _ _ -. A?T:C=E IK. A3ScVCE, VACANCIES, E:{-CF?:CIO k!_=-+SERS SECTION 1. Absence Absence of a board member from three consecutive regular meetings of the Board of Directors, for which no s.i`f:c_aant reason is presented, shall, after due consultation., be considered equivalent to resignation and the place of the board menaer so absenting herself shall be considered vacant. S-cCT:ON 2. Vacancies The Board of Directors shall fill all vacancies ecc::rr_ng on the Board in the interim between annual e_ec=_ons t7 _card elect_=.. from candidates presented cy t -e %cn_n=t_-_ Ccr�i_ttee o` the Association. • of _ne ,card c ccnr_ttaes of the Assoc:at_cn, exce-- _-e---__- Ccnr_=_ae, and of appointed corm_t=ees mar ce e_ec-ad as e.c- c==_ re -vers of the Board c' D_ractcrs, t., ser --a t,e period of ccmm__tee c-a_rmansn_ �_t __._ t :na __;^t =3 vote. I'.f-'Jpast president s:a'l re e.^.__-_9_ :: serve on the =Card cf c_rectors for one add___c-a_ year tae_r =es_denc-, as an ex -off_ •namcer _ =e SECTION 4. Ccm=ensat_or. All Board of Directors shall serve w_tnout comcensa=_or.. SECTION 5•. Conflict of Interest All Board of Directors will have no material conflict of interest. SECTION 6. Removal A member of the Board of Directors who is unable to carry out the mission of the Hawaii Island YWCA anal/or who neglects to carry out the policies or actions duly voted upon and passed by the board, or who fails to carry out the responsibilities as stated in the By -Laws may be subject to removal. (Cont'd) YWCA By-Laws/Revised 1991 - 5 - _•-_-- - _," '�'�`_"�Y.n�*�Sis�:-3cu _ _ _ _r � _'a�7p•..s-';'�`k "�--.T _ - - -_ - - -_ The member in question must receive the written reason for the proposed remcva_ twenty (20) days before any meeting at which the matter is to be decided. The member must be afforded an oppert,n:ty to respond to the Board at the scheduled meeting. A member may be removed from office b: a three-fourths vote of the entire board. Any resulting vacancy may be filled in accordance ::n Article 1X, Section 2. ART:CL= X. CFFIC=RS AND T:-:c_R 0:TJ S=CT:CV 1. Officers The c__--e_s cf the Scar_ c_ to a two Cr mC_e J__e presidents, a seC_e a_ a a wno snap_ serve also as c___cers „f t -e Is3CCia=iz- ?. D_ties cf the pr=_s_de.^.t. T`= ^^es_:e-= s -a__ ='=s -as all meetings of t ne Scam of Oirec=prs and Of t. s =xec�,:ive Com. --tree of tne Scar... Sna s -:a__ appci scecial ^,.orxiiittees cf --he Associa=i= ___ spec_`_- st-dies,concerns or even=s. S.e snap_, .ne treas-rer, sign leases and cc^tracts and al: ot-rer _ega_ doc.:merrs on behalf of the Asscciatic-:. Sna Sna_- pe an e.i c___cic member of all comm_ttee5. _._ case cf cf ^e _res_,dent the vice presiderps in t^e order des_y-a7ad she!! be a"y-z'e B. Duties of the Vice ?residents. The vice presidents in order shall have all the powers and perform all the duties of the president in her absence. It shall be the duty of the first vice president to assist the Memoership Committee in their duties. The second vice president shall be in charge.of the Annual Meeting. C. Duties of the Secretary. The secretary shall keep _full minutes of all meetings of the Association and of the Board of Directors, including the record of attendance. She shall execute all legal documents on benalf of the Association. She shall notify all officers and committee chairman of their election or appointment. She shall see that notices are sent for all regular and special meetings of the Board of Directors. She shall also conduct the correspondence of the Board of Directors and shall perform other duties pertaining to the office of secretary as may be required by the Board or by the president. YWCA By-Laws/Revised 1991 - 6 - D. Duties of the Treasurer. The treasurer shall report at the regular monthly meeting of the Board, the previous month's transactions. The treasurer shall, under the direction of the Board, be responsible for the fiscal affairs of the Association. Disbursement shall be made on checks countersigned by any two of the following: the president, executive director, treasurer, or finance chairman. She shall, with the president, sign leases and other contracts of the Association. The treasurer shall be responsible for the operation of approved methods of Association accounting. At the close of the fiscal year, the treasurer shall submit the books to a Certified Public Accountant approved by the Board of Directors. She shall perform such duties as may be assigned to the office of treasurer by the Board or by the president. ARTICLE XI. EXECUTIVE COMMITTEE The Executive Committee shall consist of the officers of the Board of Directors, the chairman of the Finance Committee, the chairman of the Personnel Committee and immediate past president as an ex -officio member without voting privileges unless serving as an officer or chairman of said committees. It shall act in the interim between board meetings on matters requiring immediate attention and shall have all powers of the Board, except that it shall not reverse any action of the Board cr approve any expenditures not previously authorized by the Board. Two-thirds of the members of the committee shall constitute a quorum. Actions of the Execut=ve Committee must by approved by the Board of Directors at its regular meeting. ARTICLE X1I. NOMINATING COMMITTEE FOR OFFICERS OF THE BOARD OF DIRECTORS A nominating committee for officers of the Board of Directors shall be appointed by the president not later than the board meeting preceding the annual election of board members. This committee shall nominate officers for the Board to follow within seven days of the annual election of Board members. ARTICLE XIII. RESPONSIBILITIES AND FUNCTIONS OF PROFESSIONAL STAFF SECTION 1. Responsibility with Respect to Membership Development Members of the professional staff are responsible, with the Board of Directors, for making possible the growth of members toward understanding the purpose of the Association and sharing in its realization. YWCA By-Laws/Revised 1991 - 7 - _ -sir _ _ --I - - SECTION 2 Executive Director The Executive Director of the Association shall be the Executive Officer of the Association and of the Board of Directors The Executive Director shall be the head of the employed staff and shall be a voting member or associate of the Association The Executive Director is responsible for the execution and administration of policies and programs approved by the Board The Executive Director attends and participates in discussion in all meetings of the Board of Directors, and of the Executive Committee, except when matters concerning her/his own employment are under consideration The Executive Director may attend and participate in all meetings of standing and special committees The Executive Director acts as the agent of the Board of Directors m the employment and release of staff according to the policies and procedures established by the Board of Directors The Executive Director has final responsibility for employment and release of clerical and maintenance staff under policies established by the Board of Directors but may delegate direct responsibility for such employment and release As heac of staff the Executive director is responsible for the supervision and direction of staff arc for the implementation of approved personnel policies SECTION 3 Other Professional Staff Memcers of the professional staff under the leadership of the Executive Director shall be responsible for carrying our the objective of the YWCA through the specific functions assigned to them by the Board of Directors and for relating their specialized worts to tt�e total program of the YWCA They shall attend and may participate in the meetings of all committees for which they cavy professional responsibility SECTION 4 Limitation of Function No professional staff member shall be eligible for membership on the Board of Directors or to any office or for appointment to any committee provided for in the Constitution and By -Laws ARTICLE XIV AMENDMENTS Provision of these By -Laws may be amended or repealed and new By -Laws adopted by the affinnove vote of two-thirds of the voting members at a meeting duly held for that purpose, provided that two weeks' notice of the proposed amendments shall be given This constitution and By -Laws include revisions of 1948, 1954, 1961, 1962, 1967. 1968, 1971, 1973, 1976, 1977, 1986, 1988, 1989, 1991, 1992, 1996 YWCA By-Laws/Revised 1996 8 NOTICE OF APPROVAL These By -Laws revised October 1996, were approved and adopted at the YWCA of Hawaii Island Annual Meeting on October 7, 1996 Ma o Go President C),_- _* 0)- � 9 (i �. Cate Executcae Direct Cate YWCA By-Laws/Revised 1996 9