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HomeMy WebLinkAboutCOM 0122.040 2000-2002Stephen K Yamashtro Mayor COUNTY OF HAWAII DEPARTMENT OF FINANCE 25 Aupunt Street, Room 118 • Hilo, Hawaii 96720-4252 (808)961-8234 • Fax(908)961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE Harry A Takahashi Director FISCAL YEAR ENDING- June 30, 2002 DATE OF APPLICATION January 31. 2001 GRANT APPLICATION FOR (t'resma Ytaa) Legal Name of Organization. mtetrrrM POTN1' FOR FAMTr.TM, 1W (formerly Fam_ i ly Crisis v&lter, Mailing Address: P.O. Box 612, Hilo, HI 96721-0612 Inc. Facility/Site Address: Director/Site Manager Organization President: IUM"S House Waimea Shopping Center Linda Slutter, Program Director Pauline Roth, President Contact Person (Grant Writer): Lee Lord, Fsrecutive Director Amount of Request for County Funds. $3n, nnn _ nn Total Annual Budget of Organization: $2,006,392_1710 Has the applicant applied for any other funds from the County of Hawaii tits fiscal year? ❑ Yes SourcelDepartment: ❑ } No Agency/Program(s): ❑ Social Services ❑ Youth Programs ❑ Elderly Programs Check Categories-. ❑ Culture and Arta ❑ Education © Other Batt erer's re-educatW omaram. Briefly, define the program for which funding Is being requested: The Alternatives to Violence program provides crisis counseling, domestic violence } 1 Qxigiupa f ad I t t -t' ,.t Co el l ng .....,.,.,e f= �A„l t a.,A Okla a victims of domestic violence and assistance to file temporary restraining orders. Information arra referral is also provided. Cotrim No. 1:2 2 , 140 -1- lile No. a u -P Ref. Tot Fns w NJ ED C - Ref, Date FEB 0 2001 I. QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards• rA a Be chartered or otherwise authorized to do business in the State for charitable purposes and exempted from the federal income tax by the Internal Revenue Service ® Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided ❑rt Have bylaws or policies which describe the manner in which business is conducted, including management, audtt, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. ® Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. ® Be licensed and accredited in accordance with Applicable requirements of Federal, State and County laws II. GRANT CONDITIONS The applicant agrees to comply with the following terms and conditions prior to receiving a grant award. A Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis of race, color, national angio, religion, creed, sex, age, or handicap. B. Agree not to use any public funds for purposes of entertainment or perquisites. C. Comply with such other requirements a the Director of Finance may prescribe to easure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management. D Allow the Director of Finaace, the committees of the council and thew staffs, and the Legislative Auditor access to records, reports, files, and other related documents to order that the program, management, and fiscal practices of the naaptofit organization may be monitored sad evaluated to assure the proper and effective expenditure of public funds. III. RECORDS AND REPORTS A. The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents and other evidence which sufficiently sad properly account for the expenditure of County funds. The books, records and documents sball be subject at all reasonable tunes to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by thew representatives. B The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. C. The nonprofit organtation shall submit a foal written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived from the awarding of the giant, a listing of other funding sauna and amounts obtamed during the grant period, and a complete accounting of all expenditures; supported by County of Hawau grant funds (per Chapter 2, Article 25, Section 2-142(d), Hawaii County Code, amended August, 1999) -2r IV. QUARTERLY 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 V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concern and complaints about Its program or services that may arise from its members, employees, Clients or from other members of the public VI. DISCLOSURE OF INFORMATION All 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 Statute. 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 VIL CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any material facts or defibemtely -is resents 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 Grein Apeement of Canty foods in which ase a gram agreement can be terminated by the County and the recipient or provider may be table to reimburse all or a portion of any funds received therem. VIII. ACKNOWLEDGEMENT TLIEW M POINP FOR FAMILIES, INC, (foranerly Family Crisis Shelter, Inc.) (Legal Name of Organization) hereby agrees to admin, tar the A l tornat 1 voce to Vi nl anrro Prr � rain (Program Title) in accordance with the regulahoa, policies and procedures prescribed by the Hawaii County Finance Department Distribution of gram funds is limited to grantses which are in compliance with County regulations, policies and procedures. The County reserves die tight to withhold giant distributions at any time the grantee a not in compliance It a the policy of the County of Hawaii and for than who do business with the Coitmy to provide equal employment opportunities to all persons regardless of race, physical disabiliha, cola, religion, set, age, or national origin a mandated by the Federal Civil Rights Acts, ars amended, and any other federal or state laws relating to equal employment opportunities VL AMENDMENTS TO THE APPLICATIOWEVALUATION The applicant names that it will submit to the Human Services Nonprofit Giants Review Committee (HSNPGRC) for prior review and approval a written request and justification for any change, additions, or deledocs to any portion(#) of the grant application or a duly executed Grant Agreement of Canty Funds. The applicant will cooperate and assist in arty effort undantalmn by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or cat efficiency of any and all practices, policies and procedures or activities pursuant to this application or any giant desigowon or allocation received as a result of this application. -3- X. AUTHORITY AND CAPACITY OF APPLICANT The applicant certifies that it has the authority and capacity to develop and submit this application, and to fully administer the progrem(s) pursuant to this application UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! —4;. II 2.5 I Date I 11101 Dau PROGRAM/SERVICE DESCRIPTION A. Overview 1. Describe the program for which funding is being requested. Turning Point for Families, Inc. (rPFFq is a domestic violence agency that provides counseling, education and advocacy to promote a violence-free community. The TPFFI has served the County of Hawaii for over 22 years. The organization has four main programs: (1) The West Hawaii Shelter, (2) Altematives to Violence (ATV) programs In East, West and North Hawaii. (3) Youth Services programs in East and West Hawaii, and (4) Children's programs in East and West Hawaii. TPFFI is seeking funds for the Alternatives to Violence (ATV) program to continue to provide psycho-educatlonal groups to adulb who have been violent with their spouse or intimate partner and to expand these services in North Hawaii. The Program teaches batterers to examine their abusive behaviors and to take responsibility for their hitting. Baltsrers also Ilam positive behavior skills to replace their abuse. These skids Include as" away from an argument, taking a cod down so they can discuss their problem and using positive messages. 2. What unique or significant service will be provided? This program Is currently being provided In Htio, Kollua-Kona and Waimea. The proposed increase in funding would expand the service In North HawaN two fold. The North Hawaii Project would provide two groups for perpetrators of domestic violence (batterers) in the Honokoa, Waimea, and Kohala areas. The North Hawaii group that currently meets on Friday evenings has 24 participants and has a large waifkg list 3. What specific outcomes are to be achieved? The service would provide an alternative site for batterers that would be closer to their homes. it is currently a hardship for some of the batterers to attend their mandated groups due to lack of transportation. These adult would have an opportunity to change t wir behavior and loam skills that may help keep stook current or future 16. together. 4. How will the proposed program empower pwdco nWcNenb to become self-sufficient and facilitate positive social change? The service would provide an alternative site for bottom that would be closer to ttrok homes. It is currently ■ hardship for some of the batt - to attend tlnk mandated groups due to lack of transportation. These adults would have an opportunity to change their behavior and loam skills that may help keep thele current or future families together. Haft farnMes stay together without violence makes our cornrnunitles and our county ehperlences a better quality of Ufa. As more and more batterers stop battering, the County's resources: police, fes, 911 system, courts, etc. can be used more for positive Social charrpe. B. Problamffilood 1. What Is the probleMneed the proposed program is designed to meet? Turning Point for Families, Inc, (TPFFI) is concerned with the growing problem of domestic valence. For the four-year period 1994-1998 there was on overall Increase In the number of police reports from all Counties except Honolulu for violations of HRS 709-908, Abuse of Family and Household Member (Deparbywt of the Attorney General, Crim and Justice In Howell: 1998 HwNWI Household Survey Report 1998). For arrests under HRS 700.988, Hawaii County showed an Increase of 4% during that period. It is estimated by the FBI 1992 statistics that 1 out of every 2 montages experience at least one incident of valence sometime In the owmes of their marriage. The Big Island has 11% of the State of Hawail's population and 22% of the state's homicides that are due to domestic violence incidents. Children who grow up In abusive homes we also a) being abused physically and/or emotionally and b) learning to deal with their problems In an abusive manner. 2 This program is designed to help batterers change their behavior by taking responsibility for their abusive actions and kaon to use positive behaviors in its stead. The benefits of this are: safety for the family members, a stop to the gerwationll cycle of abuse, and an opportunity to become a positive role model. 2 Who is the target population and what are the specific needs? The target population is domestic violence bafterem who live in the North Hawaii area and are being referred to Alternatives to Violence and do not have transportation and cannot afford childcare to gat to Karlua-Kona or Hilo for their classes 3 What is the geographical &reals) to be served, and hours of operation? The North Hawaii area encompasses the Honokaa, Waimea, Kohala and Waikoba areas. Groups wlN be held twice a week at accessible facilities still to be determined. Groups will be for 2 hours and may be in the evening from 8-8 pm or may be in the day, depending on the needs of the participants. C. CoUaborallorVCoordinadon 1. What specific measures will be taken to collaborate/coordinate with other community resources to achieve maximum program efficiency and cost affectiveness? At the State level, TPFFI is a member of the Hawaii State Coalition Against Domestic Violence (HSCADV). The coalition has a membership totaling over 20 domestic violence agencies throughout the State. Through a collaborated project between the State Attorney General's (AG's) Office and DVCLH, TPFFI has acquired TTYITDD systems for the East Hawaii and West Hawaii ATV Programs to provide domestic violence services to hearing impaired individuals. In addition, TPFFI has acquired a Macintosh computer system as part of a statewide data collodion project. TPFFI is also a member of the Hawaii Youth Services Network. This statewide network of 50 youth serving agencies collaborates to provide training, networking, advocacy, program resources and statewide support At the County level, TPFFI is an active member trying to westmblish the Mayor's Hawaii County Family Violence Advisory Commission. In addition, TPFFI Is actively involved in the Hawaii County Domestic Violence Inter -Agency Team (DVIAT). DVIAT was formed in the 1990s with a mission to expedite the prosecution of domestic violence perpetrators and to ensure a coordkiated response team to effectively serve baCered women and their children. For over 7 years, DVIAT has been meeting regularly twice a month in cornmiltee mesti gs such as Legal Procedures and the regular membership meeting where effective case management Is discussed. Msribers of DVIAT Include the TPFFI, County of Hawali PmeecLOV Attorneys Office, Family Court Director and Judges, Hawaii County Police Departnent — DV Unit, Legal Aid Society of Hawaii, Child Protective Services, Adult Protective Services, YMCA Family Visitation Center and Mediation Center, YWCA Sexual Assault, Child and Family Service Hale Ohana Sheller Program, Hawaii Island United Way, Children's Advocacy Center, and the Hilo Medical Center— Emergency Room Physicians and Nurses. This ATV Program accepts referrals from the Family Court Adult Probation Department and other social service agencies. Kawaihae Transitional Shelter has Identified that 80 % of Its families are having problems with domestic violence and does refer their balterws to the program. The Kmaihae Transitional Shaker serves 500 Individuals per year or approximately 125 families. We will be l oldng at churches or to the County Parks for space for groups as well as the old Hamakua Health Center. 2. How will these measures reduce or eliminate any existing duplication of services to your designated target group? ATV is the only domestic violence agency offering services to the entire family. To reduce or eliminate any existing duplication of services to our clientele, the TPFFI has an undarstending with the aforementioned agendas to service clientele in our geographic area or by referrals. In 3 addition, the TPFFI meets regularly with referring agencies to enhance case management and prevent duplication of services. Furthermore, monthly DVIAT meetings are held to streamline and assure quality services to our clients. D. Goals and Oblectives 1. What are the major goals/benchmarks of the proposed program? For participants to reduce or stop the use of physical violence towards their spouse and/or intimate partner. To provide information about domestic violence and alternatives for participants to use. 2. What specific objectives/action steps are planned for each goal? a) 60 % of Participants who complete the 24 week program will reduce the frequency and severity of physical violence while in group, b) 00 % of Participants who complete the program will have demonstrated an Increased knowledge of power and control tactics, c) 45% of Participants who successfully complete group will remain violence free for 1 year after completion of group. 3. What is the timeline (start and and dates) for each action step? Tracift for use of physical violence starts Immediately for participants from the first class day. The objective for (b) would be measured before the end of the aeoond and Wod phases, and the third (c) would be measured 1 year after group has been suoasAft cornple/ed. 4. What significant client -entered outoomes will the program achlevs? Include how many partidpantddlants will attain at least one personal program outcome or show measurable progress towards your program goals. Participants will Team anger management skills that they can use right away to deal with their anger In a ran -violent manner. While participants are enrolled in group, their partners will be relatively safe as physkrally, violent behaviors will be mon pored in the group. 95% of participants in group will be violence free while in the program. E Service Dely� 1. What methodology will be used In the proposed program's delivery of services? Psycho -educational groups would be used to deliver the Information In a classroom style of presentation. Interactive discussion would be Incorporated kilo the process with homework due for every class. Individual assessments would completed to Int participant's knowledge and understanding of Bre materiel, at the end of each phase. Classroom participation would abo be required, to pass into the next phase. F. evaluation 1. What process will be used to evaluate the program and services? To ensure total quality management of programs, the TPFFI has developed and established the following control measures: 1. Client Qruesiionnale. TPFFI hes a measurable instrument designed for clients to evaluate the shelter and clinical program that They are oil". This questionnaire can be given to the dWft to fine out and return with Bit name or be anonymous. Antimer method offend to dianb Is hawtrtg their Clinical Advocate conduct an a* Interview do discuss the effectiveness of the program. Once the questionnaire has been fNled out. It is reviewed by Bre Program Director. AN suggestions for Inprovermnt, grievance, or complaints are shod with the Executive Director for necessary follow up and remedy. 2. Weekly Meetings with Clients. The weekly meetings between clients and Clinical Advocate provide another opportunity for clients to communicate issues with the program. The Advocates collect the Information and present the issues of concern to the Program Director and the Executive Director. If the Advocate is unable to address the issue, the issue will be referred through the chain of command (Program Director, Executive Director, Board President, and Board of Director's Programs Committee) 3 Effective Program Development and Management A. W"Idy and Monthly Reports. The Advocates provide weekly and monthly reports to the Program Director that entails clients' activities, progress, and any program issues. The Program Director provides the Executive Director with a monthly program report that gives a summary of program nranagernent Furthenrare, the Executive Director provides a comprehensive report to the Board of Directors of subjects of program development and management, financial reports on each grant funding source with variances, administration activities, and public awareness and relation activities. B. Daly and WW"I dy Review of the Daily Log. The Program Director is responsible in reviewing the daily leg that contains client activities and progress notes. The Advocates complete daily logs within their work shifts. The Program Director reviews the daily log and follows up with the presented and potential issues or concerns. This enables the TPFFI managerial staff to address, correct, or provide training to staff to deal with such Issues/oonoems within a maximum of ons weak Serious issues or concerns are brought to the attention of the Program Director and Enc utive Director for knmedisto action. C. Regular Evaluation of Program. The TPFFI administration has a system to evaluate the program's progress and ow"anos (at Is" on a quarterly basis) with the objectives and requkernenfs set forth in each proposal to funding sources. The Program Director will conduct an in-house program audit that will determine If the program objectives and outcomes for the past quarter have been met In accordance to TPFFI standards and to tins requirements of the funding source. Methods will include reviewing the Advocates' assessmsM the development and knplornentetion of the social services plan, monitoring and follow up efforts with cNenb. The Executive Director will review the quarterly audit and develop a plan, K needed, to maintain compliance and effective program management. The programs aro evaluated on an on-going basis. The TPFFI Board of Directors has a Programs Committee that has committed members to evaluate the program through conducting a program audit at least once a year. Methods of this committee's program audit khtdude surveying current and past clients (with their permission), reviewing the program objectives and determining N TPFFI has met the objectives and outcomes, and evaluating TPFFI's efforts in complying with requests from grantors. Other specific evaluation methods include the Senior Case Manager and the train/monitor who will be observing the group and providing feedback and training to the facilitators on a weekly basis. Fad" In will also be working together and provide feedback to each other on what techniques worked and what did not Yearly evaluations will be completed by the Program Director with feedback from the employee and from the Sr. Case Manager. The Judiciary monitors the program on a yearly basis. Quarterly flsal and program reports are sent to Family Court, Third Circuit for their review. 2. How will this process measure the outcomes specified In Item D 1.4? Through the regular evaluation of the program, the managerial staff are able to ensure delivery of quality services and take corrective action. The weekly and nanthly monitoring and reporting will detect whether program outcomes are being met In addition to len-house monitoring, the evaluation of the Board of Director's Program CommlCas is another method to ensure that the outcomes aro met, or find out why they aro not being met and to develop an action plan. G. Program Fees 1 Does your organization charge a membership fee for service participants? No. 2 Does the proposed program charge participants a fee for services provided by your organization? If yes, describe or attach fee for service information and how you will ensure that all interested participants vAN be Included despite an Inability to pay the entire fee. The Program will be on a sliding scale bases. Fees range from $5. per 2 hour group to $25. per 2 hour group, depending on the participants financial situation. H. VMabN 1. What is your justification or rationale for the expenditure of public funds for the proposed program? She taring the victim doss not change to behavior of Iter parson who is causing the problems. The Project allows participants, who are the abusers, to No responsibMity for their abusive behavior. This Is a Justlflabla expenditum of public funds because H Ids abuse continues, our chlldran, families and nelghbore aro at risk for kqury. Decreaskg abuse stops the cycle of abuse In the current relationship and with the children who witness It they can be taught now, not to abuse when they are older. 2. What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscel year? TPFFI plans to continue sseklg available funds from Its existing funding sources such as the Stats Judiciary, Department of Human Sellas, the County, and other foundations. Since government funding is unpredictable, the TPFFI regularly seeks donations from private businesses, community members and Individual dorms. In addition, the agency coordinates small annual fundralslg events A. Bard of Directors 1. Has the organization's Bard of Directors received fornel tralnlnp with the past two fiscal years? The TPFFI Bard of DMrctors naives regular training each year that Includes a board retreat In 1999, the board members attended the following hank events: TPFFI Agency Retreat on Strategic Plruft Weinberg Felgws Program for Bard Presidents, and a special Bard Retreat with Board PWwft and Organization. VerMicat on for the agency and Bard retreats can be found In the attendees' Met Holy Henderson, from the Hawall Community Services Council, who coordinates the Weinberg Felows Program can be reached for verification. In 2000, the Board spent time on estoblefft ResponeibMMMs, Goals and Timelines for to Bard Development Committee of the Band of Directors. Folowing Is the Responsibilities and Goals Wet haw been set *ft. Goals and work owilinue for ft oommtws, but wiW the moving of our oMfoa We new spec and Mhe resign m of Mite E.D., and hiring of a new E.D., the actual attendance of Bcend Members at bal+khg kgWm did not occur. The rationale for this was that M»re were no new Board Monbers and time should be spent on the move and E.D. changeover while enaurlg Board Development Plana and goals for the following year. Training gals for2001 kxkxb'In-house' balhlhg for new Bond, Commitee members that ars arrrenty being recruited and the February Board nheetnq will be when ire schedule is set, and treinlgs aro selected for 2001. Committee Purpose: Oversees the general affairs of the Bard of Directors. Conwn tee Resporsibiiitles: M 1 To prepare priorities for board composition. 2 To most with prospective board members and recommend candidates to the board 3 To recommend a slate of officers to the board. 4. To conduct orientation sessions for new board members and to organize training sessions for the entire board. 5. To suggest new, non -board individuals for committee membership. Goals and Timeline: 1. Complete assessment of current board in order to prepare priorities for board and committee composition — March Board meeting 2. Identify possible candidates for the board and committees - ongoing 3. Most with one candidate per month - ongoing 4. Lead board In discussion and determination of board/committee structures — March Board meeting 5. Design orientation sessions for new board members and a `mini -orientation' for committee members — June 30, 2000 e. Prepare a list of board training Ideas and prioritize by need and board Interest — Sepbmber 2000 7. Investigate the idea of virtual committee members or virtual advisory board members — December 2000 2. What are the primary roles and responsibtiNfes of your organization's Executive DkrcW? The Executive Director works under the direction of the Board of Directors, plans, Implements, directs, supervises and evaluates the services and 77 staff members of the agency. Negotiates contracts with stab, county, private and federal agencies, and other sources of hxx*V. Assures Implementation and compliance of program par contractual requirements. Facilitates personnel relations and work with Program Directors and Administrative staff. Develops and Implements Internal program policies and procedures. Assures staff development and training opportunities. Develops and adminiabrs the TPFFI budget within budgetary guidelines, implements and evaluates fu ndralsing programs. Develop funding proposals to County, Stets, Federal, and private WOW". Represents the agency M the community as the tachnfcal expert on responding to domestic violence and advocates in community forums on behalf of domestic vfolamx victims. Participates in and facii'detes community planning of domestic violence support services, training, education and prevention. 3 What are the primary roles and responsibilities or your organization's Board of Directors? The TPFFI has a 7-9 member Board of Directors. The Executive Committee consists of the elected officers, President, Vice President, Treasurer, and Secretary. They are mainly responsible for steering the mission of the agency. The other Directors may chair a committee such as Personnel, Program, Community Relations, Fundraising, and Membership. All the Directors are volunteers. B. Past Performance 1. How effective has your organbation been In a&iwfng program goals In the past two fiscal years? Include a. Quantitaf a data on numbers served. Turning Point for Families, Inc. Is one of the primary domestic violence service agendas for Honl'i County. Over the past 22 years, TPFFI has grown from a single sh llor for battered women and their children in Hilo to a comprehensive agency provk*V baderafs groups, advocacy and support for battered women, a program for children who experience violence, a youth violence prevention and intervention program, and individual, system, and public policy advocacy on domestic abuse Issues In Fast and West Hawaii. In 1899-2000, TPFFI programs served over 3,531 women and 1,676 men on the Wand of Hawaii, and sheltered 94 women and 84 children in their West Hawai'i Family Crisis Shelter, resulting in 4091 bed days. The TPFFI Altemativas to Violence program provided 328 women's support groups. In the Youth Services Program, 58 girls and 148 boys were enrolled and 451 group sessions for boys and girls Were held in schools, agencies, and community settings. In general, Turning Point for Families, Inc. has been achieving the ATV program goals that it has set for itself. Quantitatively, the numbers have not increased since 1995.96, as they seem to have stabilized. In 1995-98, the number of undupketed (courted only one time even if they may have corns several times) Individuals served was 1,736, compared to 1999.2000 when the program served 1,732 participants. Sewn hundred Mty eight (758) men and women's groups were provided In 1985-96 compared to 570 In 1999-2000. During fiscal year 1999.2000, East Hawaii ATV staff have bean tracking the numbers of hours, provided to our clients In direct services. The figures reflect hours reported by advocates In each program. Group attendance was calculated separately from case management hours. The men and women's ATV components .*ported 13,380 hours of dired service In case management Another 2,354 hen were devoted to intakes with program partidpants. Furthermore, 10,511 hours were spent providing group to attendees. The dhkhw's program provided 1,020 hours of childcare so Ont mom's could bwwR tom the various women's groups. An additional 108 hays, of group therapy, was provided to dhNdren. Meww t le, the Youth SeMoss Program devoted 224 hours to male adolescents and another 167 hours to adolescent females In group. Stell doneled a Kft raprme Is TPFFI during 1,867 hours spent providing community presentations and t.*inirgs. b. Qualft0ve daft showing number and % of participants achievkg measurable outcomes. Here are quaMve data showing the qualitative data and the outcome measures from the past two years. The measures of effectiveness that the Akematives to Violence hes been using for the past two years is as follows: Goal for 1999-2000 and 2000-2001: 1. 60% of men completing program wile .*duce frequency & severity of use of physical violence while in group. (This percentage Is based on self-report, report of partner and completed homework.) LEVEL of ACCOMPLISHMENT: 100% for FY 99.2000, 108 men and 100% for July 1, 2000 thru December 31, 2000, 54 men. LEVEL OF ACCOMPUSHMENT: 100% for FY W2000, 108 man and 100% for July 1, 2000 thru December 31, 2000, 54 men. 3. 45% of men successfully completing program wNl be violence free 12 months after completion of program. (This percentage Is based on the oflidal report an recidivism from the Prosecutors Office.) LEVEL of ACCOMPLISHMENT: 8 100% for FY 99-2000, 106 men and 100% for July 1, 2000 thru December 31, 2000, 54 men C. Financial 1 Have your organization's current program operations remained the same as last year? What major program or financial changes will be Incurred next year? TPFFI's ATV program operations have remained relatively the same as last year. The only new service we offer at the Alternatives To Violence program is legal services for battered women through a partnership with the Volunteer Legal Services' (formerly Hawaii Lawyers Care) Community Legal Ginic project We hew two attorneys that are available to accept cases involving divorce, child custody, and other civil matters. These attorneys are housed at the ATV main office In Hilo. There are no major Handal dtanges anticipated in the next year. We will start Ke Ala Lokahi, an Initiative project in odlsbomtlon with UH Marna and Queen L liu'okalani Children's Center funded by the Center for Disease Control. We will develop and implement ATV programs culturally sensitive to Native Hawaiians. 2. What Is the status of all your organization's major contracts or agreements for the coming year? TPFFI'S oontred with the Judiciary expires on June 30, 2001. We are in the process of re- applying for those funds which will be a 2 yew contrail covering until June 2002. The Department of Human Services has entered Into a contract with us which lasts until, June 30, 2003. Employees are hired with an `At -Wile' clause, due to the nature of the not-for-profit business. 3. How does the proposed program fit into your organization's long-range flnandal plan? TPFFI's ATV Program Is part of the continuum of services that the agency provides to the County of Hawaii. As education is a critical cod In preventing domestic violence in the community, the TPFFI has included this program In its long-range financial plan. D. MonRorina 1. Durkg the past two fiscal years, what financial and or administuad a moMto" has your organization received from any and all funding sources? List all monitoring sources, contact names and phone numbers. In the past two years, the TPFFI has been monitored by all the funding agencies listed below through the submission of quarterly and yearly financial and program opor4. On site monitoring has been conducted In the past by the Stab Judiciary and the Department of Human Services. Each yew the TPFFI Board of Dkrclors hMss an krdeparhdent auditor to review the agency's financial statements. As for fiscal management of grant funds, the TPFFI has received hmdkq from the federal, stab, county, private foundations and individual dorms since 1978. Current fu x kg sources include the following: 1. Hawaii laland United Way, uninterrupted funding shoe 1964, No RFP nurnber. Helen R. Hammes, CPO/President, P.O. Box 745, Hilo, Hawaii 98720,935-6393W5-2553 fax 2. Department of Human Services, uninterrupted funding slice 1988, HMS -301-07 DV, DHS -00-POS-8480, Aileen U. Andres, Program Specialist, DHS, 5865748 3. State Judiciary, RFP J 99120 Aileen Lum, Director, Family Court, 3~ Circuit, 934-5767/934-5750 4. Federal Victims of Crime Act Funds (VOCAL administered by the County of Hawaii, uninterrupted annual funding since 199 Phyllis Shinn, County of Hawaii, Prosecuting Attorney's Office, 961-04861934-3503 fax 5. County of Hawaii, Department of Finance, Nonprofits Grants Program, uninterrupted funding since 1986 Harry Takahashi, Finance Director, County of Hawaii, 96720-4252, 961-8234M1-8248 fax S. Federal Emergency Shelter Grants Program (ESG) funds, administered by the County of Hawaii — Office of Housing and Community Development Royce Shiroms, County of He"11, OHCD, 981-8379W141885 fax 7. Federal funds from the Violence Against Women Act (VAWA), administered through the Stab Attorney General's Office, RFP AG -CP JAD-97 VAWA-1 Nancy Ralston, Criminal Justice Planning Specialist, Dept of the Attorney General 586.13731586-1157 fax S. Hawalt VMw krdu &y Charity Walk, since 1998 Charles Park, Charity Walk Grants Coordinator 2000-01, 880-3208 The TPFFI has developW and implemented substance abuse policies found in the Personnel Handbook. The dissemination of these policies am given to each employee at the time of him, mvlewW in staff meetings and In reminder notices from manegenunt, and posted on the employee bulletin at each work site. We conduct pre•hirs and random drug testing. Smoking is protMblted within the program otlicss and designated smoking wee are posted outside of 9re fedlities. The Shelter program promotes a drug-free environment and has rules in place to ensum this poky. SUPPORTING DOCUMENTS CHECKLIST in summary of the ndes and regulations to seek a grant of County funds, please submit the followmg documents or items in the order listed below 1 X One (1) ORIGINAL grant application -completed, with appropriate signatures affixed, and dated 2 X Five (5) copies, double -sided, of the completed grant application 3 Attach to the ORIGINAL grant anolication only, the following X Organization/agency flow chart X List of current Board of Directors and Officers to include: 4• Dates of expiration of terms of office w Addresses and phone numbers of board numbers ❖ Regular meeting schedule of Board of Directors X Using Staff Information Sheet fist names of all agency staff For all administrative staff involved in the program for which the funding is b&Zmquested. include• ❖ Job description 4:• Resume 4 Attach to the ORIGINAL :rant anolication and conies. X FINANCIAL QUESTIONNAIRE — Must be completed and signed by organization's comptroller, accountant or bookkeeper and signed by the Exam*" Director X ANNUAL FINANCIAL STATEMENTS — Agency's past two (2) years' annual financial statements. 1. Prepared by a qualified accountant and approved/signed by the Executive Director, OR 2 Prepared and signed by a Certified Public Accountant (CPA). X CURRENT AUDIT — All nonprofit organizations must have an audit prepared by an independent CPA at least every three (3) years. X IRS FORM 990 — Most current dowment for fiscal/calendar year. X INTERNAL REVENUE SERVICE (IRS) LETTER — Verifying agency's tax-exempt status for nonprofit organizations. X LIABILITY INSURANCE CERTIFICATE — Current and valid. to include the County of Hawaii as additional insured with a general liability of $1 million and $50,000 for each occurrence X ARTICLES OF INCORPORATION — Sinned and dated. X BY-LAWS — Must contain specific clauses regarding nepotism and conflict of interest. By-law must be Wined and dated. Stephen K Yameshuo Harry A Takahashi Mayor Director r , COUNTY Of KAWArl DEPARTMENT OF FINANCE 25 Aupum Street, Room 118 • Hilo, Hawaii 96720-4252 (808)961.8234 • Fax(908)961-8248 HAWAII COUN'T'Y NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please Include as an attachment an explanation for all "NO" answers to questions # 1 thru # 11 below: Yes No ® ❑ I. Has the agency operated continuously for the peat three (3) years? ® ❑ 2. Has the agency operated with a positive cash flow for the pant three (3) yarn? ® ❑ 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? ® ❑ 4. Do your Board meeting minutes show that quarterly financial statements am approved? ® ❑ 5. Is your equity balance at least 20% of your Total Liability balanoe7 ® ❑ 6 Is your Total Current Asset balance larger than your Total Current Liability balance? ® ❑ 7. Am bank reconciliations and accounting performed by someone other than the check signatory? ® ❑ 8. Are you fully insured for the agency's veWe(s) and btrilding(s)? ® ❑ 9. Is your Workers' Compensation at least 2% of payroll? ❑ 10. Are you current (non -delinquent) on all payroll and payroll tax paymet a? I0 Int ❑ 11. Is the agency free of any pending htigation, Gena or judpneots? ❑ ® 12. Within the past 12 momhs, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. As the grant applkant, I certify dat the agency has sa tordy responded to sack ojthe above quardont and oplained as needed I hereby t act to the best of my knowledge. P, O. BOX 012 Ate? ViS tb _ N110"WX 9jWAig Agency:-- H=69,�� e'"„�,� Phow. 18OM Prepared by: MIAIL n1Av oa. - F t scht OFF aceV- Pant R; -Simms Dale Certified by: Lrz 6 LOW L/31 Q Pro Name ofEvem veDusaor S .V Da 2 a ! 0 {/0 0 § ) ) ! ° q , ; _ _ ! L E L L E L L L E %act / § ® CliA k - 2! L 2 2 !! k `» ECL E E L L! #§0 0§m �| act. a I� / L a L L L 2 E L L �0 0i § § . § 5 k $ ,. L 2 L L L 2 L! ,. .-1 . • »6t®©?3 s.;9y | ot, a ! 0 {/0 0 § ) ) Tr i N F J 0 K Q CL F N LL �w z mw m ~w 0 J a w Z 0 F n� Q 0 U Z w N E D U NC N LL C am E F Z Q0 N Q 0 Q W Q fill ' c �p a i5 m (g n O $ Z N S el � s u u '. d j N � 41 V A Yb, O '9 •,,� Cl n < m a c yy C OF O N J H C C C Y C Z y u O LL J ~ +++Ilfff�gggl c > W 'd U ccO r W A Q N $ W m m 0 W a< Z g W� W A C O W N y LL W' ` m E E= 1 g~ o m o �' a W tK J << 'a $r� O N O a O _ w r I a K a' * N ♦ N b i II co Y 811118G81N�IB�1111� IE161111��'�1111111 �IIIIIIB��I�NY� �I�Ip1111Eu11111N� Y Tr k j CL k � \ k LL) « � w j @ z §) k( � D 0 2 § §b �§ § � i � . cq00 Lo m qw & 0 LT �m� lot: f LL \�9 �§K `fa ry- m - Ln \E� CM .«IL &c? �K CD k� •EA P.:\g � $ �� �IL �: , §k� fey \ k f §§cq k N enwk @� � \� .. \uj .// 2( . .; k ,I� ^: 0to� V k » E2 _ � ' \§0•..00> �� %§ �,/#!z U. a co k k f cn $� IL §. \ ■z . £`\ § q ®' 2 \< 2 k\ / \ \ J IL • § § IL • « 2 § §b �§ § � i � . cq00 Lo m qw rj00 0 LT �m� LL \�9 �§K �` \E� CM .«IL CD •EA P.:\g $ �� �IL �: , §k� §§cq k @� .. \uj .// 2( . .; ^: 0to� \CL) ' \§0•..00> %§ �,/#!z Ln d £ CD § § ° R 7 a 2 E.\ . :y �y > $09 ' 2 •/ ?. E k k § � i § Go Ln 00 ° CD e A k E e .� s © § § § N Wt k LO $ � �$ 2 . L ` . a , !\ $ k 2 ` 0 z £ J _ § 22 E § 7 E $ m 2 • a 2\■ c U. CD COUNTY OF HAWAII HUMAN SERVICES NONPROFIT GRANTS (FY 2001-2002) Staff Information Sheet �.. MINOR Position THE FAMILY CRISIS SHELTER, INC Financial Statements For the Year Ended June 30, 2000 THE FAMILY CRISIS SHELTER, INC Financial Statements and Auditor's Reports -16 For the Year Ended June 30, 2000 Table of Contents Section Independent Auditor's Report on the Basic Financial Statements Financial Statements Notes to Financial Statements Pages 2 - 5 3M ,+ Taketa, Iwata, Hara & Associates, LLP Certified Public Accountants & Consultants 101 Aupun Street, Suite 139 Hilo, Hawaii 96720-4260 The Board of Directors The Famly Crisis Shelter, Inc. We have audited the accompanying statement of financial position of The Family Crisis Shelter, Inc. (a nonprofit orgentrJgion) as of June 30, 2000, and the related statements of activities, functional expenses, changes In net assets, and cash flows for to year then ended. These financial statements are the responds ty of The Family Crisis Sheller. Inc.'s management. Our responsibility is to express an opinion on these finendal statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards Those standards require that we plan and perform the audit to attain reasonable assurance abort whetter the financial statements are free of materid mbskftrenL An audit Includes o n wrig, on a test basis. evidence supporting the arnonts and disclosures In the fnandal statsrnenfs. An audit also kndudes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall finendal statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fatly, In all material respects, the financial position of The Family Crisis Shelter. Inc as of Jure 30, 2000, and the flanges in its net assets and Its cash flows for the year then ended In conformity with generally accepted accounting Principles. Assets Current assets Cash and cash equivalents Grants receivable Unconditional promise to give Prepaid expenses Total current assets Property, furniture and equipment, at cost Kona shelter lease agreement Building Leasehold improvements Household equipment and furnishings Office equipment and furnishings Vehicles Less accumulated depreciation and amortization Mortgage receivable Deposits Total assets THE FAMILY CRISIS SHELTER, INC Statement of Financial Position June 30, 2000 Liabilities and Net Assets 11,001 6,853 $ 633,348 Total liabilities and net assets $ 633,348 See accompanying notes to financial statements 2 Current liabilities $ 335,624 Accounts payable $ 46,308 36,309 Accrued payroll and related 16,750 expenses 61,769 2,484 Current portion of long-term debt 3,400 Deferred grant revenue 15,787 391,167 Total current liabilities 127,264 Long-term debt excluding current 86,757 portion 141,867 143,588 58,303 Total liabilities 269,131 19,717 Net assets* Unrestricted 65,613 Unappropriated 164,217 22,007 Appropriated by board of directors 200,000 395,985 Total net assets 364,217 (171,658) 224,327 11,001 6,853 $ 633,348 Total liabilities and net assets $ 633,348 See accompanying notes to financial statements 2 THE FAMILY CRISIS SHELTER, INC Statement of Activities For the year ended June 30, 2000 Public Support and Revenues Public support State of Hawaii grants Judiciary $ 740,145 Department of Social Services 154,771 Federal grants- Victuns of Domestic Valence passed through State of Hawaii 80,572 Victims of Cnme Act Grant program passed through County of Hawaii 37,852 Funds passed through the Hawaii State Coalition Against Domestic Violence 6,678 Rural Development Grant from Department of Agriculture 5,795 County of Hawaii grants 61,621 Contributions - Hawaii Island United Way 33,500 Individuals 27,775 Revenues Program fees 52,273 Interest income 15,159 Fundraising 3,445 Other Revenue 14,146 Total public support and revenues 1,233,732 Expenses and losses. Program Services 1,076,178 Supporting Services 184,895 Fundraising 1,817 Total expenses 1,262,890 Decrease in unrestricted net assets (29,158) Net unrestricted assets, beginning of year 393,375 Net unrestricted assets, end of year $ 364,217 See accompanying notes to financial statements THE FAMILY CRISIS SHELTER, INC Statement of Functional Expenses For the year ended June 30, 2000 Program Supporting Services Services Fundraising - Salaries and related expenses Salaries and wages $ 693,485 88,359 Payroll taxes 82,129 10,251 Employee benefits 58,935 8,276 Total salaries and related expenses Occupancy expenses Rent Insurance Utilities Maintenance Interest Total occupancy expenses Total salaries and related expenses and occupancy expenses Other expenses Professional and contracted services Travel and training Telephone Equipment Rental Program supplies Dues and subscriptions Office expense Advertising and Public Relations Food and househdd expense Loss on disposal of fixed assets Fundraising expenses Total other expenses Total expenses before depreciation Depreciation and amortization Total expenses See accompanying notes to financial statements Total 781,844 92,380 67,211 834,549 106,886 941,435 46,845 6,700 53,545 39,971 9,615 49,586 22,258 1,888 24,146 12,792 2,220 15,012 12,216 - 12,216 134,082 20,423 154,505 968,631 127,309 1,095,940 9,759 22,044 31,803 22,482 7,146 29,628 15,801 4,112 19,913 11,341 1,185 - 12,526 9,222 - - 9,222 1,728 6,360 - 8,088 4,492 4,961 - 9,453 5,807 1,169 - 6,976 6,568 - 6,568 1,692 - 1,692 1,817 1,817 88,892 46,977 1,817 137,686 1,057,523 174,286 1,817 1,233,626 18,655 10,609 - 29,264 $1,076,178 184,895 1,817 1,262,890 4 THE FAMILY CRISIS SHELTER, INC Statement of Cash Flows Year ended June 30, 2000 Cash flows from operating activities Decrease in net assets $ (29,158) Adjustments to reconcile change in net assets to net cash provided by operating activities Depreciation and amortization 29,264 Loss on disposal of fixed assets 1,692 Decrease in grants receivable from government agencies 70,713 Decrease in prepaid expenses 2,357 Decrease in mortgage receivable 3,741 Increase in deposits (2,997) Decrease In accounts payable (51,116) Increase in accrued salaries and related expenses 23,596 Increase in deferred grant revenue 15,787 Net cash provided by operating activities 63,879 Cash flows from investing activities Purchases of fixed assets (34,160) Disposals of fixed assets 2,246 Net cash used by investing activities (31,914) Cash flows from financing activities• Repayments on long-term debt (3,242) Net cash used by financing activities (3,242) Net increase In cash 28,723 Cash and cash equivalents, at beginning of year 306,901 Cash and cash equivalents, at end of year $ 335,624 Supplemental Disclosure of Cash Flow Information Cash paid for Interest during the year ended June 30, 2000 was $12,216 Supplemental Schedule of Noncash Investing and Financino Activities There were no non-cash investing or financing activities in the year ended June 30, 2000 See accompanying notes to financial statements THE FAMILY CRISIS SHELTER, INC Notes to Financial Statements June 30, 2000 1) Summary of Sancficant Accounting Policies General The Family Crisis Shelter, Inc (Organization) was incorporated on July 14, 1978 as a non-profit corporation under the laws of the State of Hawaii The Organization was formed for the purpose of reducing and eliminating the incidence of family violence by changing public consciousness, by maintaining a comprehensive range of shelter and other services, and by providing training to individuals and social service workers The Organization conducts the Alternatives to Valence program for perpetrators and victims of domestic valence and provides temporary shelter and other services for vlcbms of domestic abuse in the County of Hawaii The Organization obtains ds funding predominantly through state and county governments, program fees, and contributions The Organization is a member agency of the Hawaii Island United Way Financial Statement Presentation The financial statements of the Organization have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit guide for nonprofit organizations Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reperdng period. Actual results could differ from those estimates Cash and Cash Eouivalents For purposes of the statement of cash flown the Organiza on considers all unrestricted highly liquid investments with an initial maturity of three mgnths or less to be cash equivalents. The carrying amount is assumed to approximate fair value because of the short maturities of these instruments Property. Furniture and Eaurpment and Depreciation Property, furniture 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 that do not improve or extend the lives of assets are charged to expense Depreciation is calculated by use of the straight-line method over the estimated useful lives of the assets Depreciation lives range generally from 5 to 30 years The Kona shelter lease agreement and building are amortized over the length of the lease and included in depreciation expense Income Taxes The Organization is classified as a tax-exempt organization under Section 501(cx3) of the U S Internal Revenue Code and is exempt from Federal and State income taxes THE FAMILY CRISIS SHELTER, INC Notes to Financial Statements (Continued) Program Fees Program fees are collected from the Alternative to Violence participants and residents of the Organization Expense Allocation The costs of providing various programs and other activities have been summarized on a functional basis in the Statement of Acbvihes and in the Statement of Functional Expenses Accordingly, certain costs have been allocated among the programs and supporting services benefited (2) Net Assets The Family Crisis Shelter, Inc. has conformed to Statement of Financial Accounting Standards (SFAS) No 117, 'Financial Statements of Not -for -Profit Organizations' Accordingly, the Organization is required to report Infonnatlon regarding its fnsnorai position and activities according to flee classes of net assets- unrestricted net assets, temporarily resbxAed net assets, and permanently restricted net assets, depending on the nature of the restriction The Board of Directors voted in January 1998 to designate $200,000 of unrestricted funds for future operating contingencies These funds aro generally not available for current operations: however, they may be used to solve temporary cash flow problems that occur due to the timing of the receipt of grant funds Designated funds used in this manner are replaced as soon as grant funds become available (3) Unconditional Promise to Grve Pursuant to SFAS No 116, `Accounbng for contributions received and oontrrbutrons made,' the Organization has recorded Hawall Island United Ways unconditional promise to give In the amount of $16,750 These funds will be received over the six months ended December 31, 2000. Therefore, the Organization has not discounted the unconditional promise to give. (4) Building and Eoufoment Lease The Kona shatter operates from a facility on land leased from Bishop Estate under a lease terminating in 2025 The building and lease agreement,ivere acquired in 1969 and capitalized at their purchase price. The land lease hes been classified as an opereting lease Lease payments were $570 per year until April 2000 when the lease was reopened to determine rents for Bre remaining twenty-five year lease period Rent Is determined based on usage of the land, which in prior years has been classified as agricultural due to the orchards and gardens on the property The Organization is continuing to pay $570 per year until the new rent is determined The Organization rents separate facilities for both the Hilo and Kona Alternatives to Violence programs as web as administrative offices Leases for the Hilo and Kona families expire in 2005 and 2001, respectively Rental expense for these operating leases for the year ended June 30, 2000 was $52,975 Minimum lease payments for the year ended June 30, 2000 is summarized as follows Altematives to Violence Leases $ 52,975 Shelter Lease 570 $ 53,545 THE FAMILY CRISIS SHELTER, INC Notes to Financial Statements (Continued) Future minimurrllease payments under noncancellable operating leases are as follows Year ending June 30 2001 $ 62,700 2002 41,400 2003 43,900 2004 44,400 2005 37,100 Thereafter 11,400 $ 240,900 (5) Lona -Term Debt Long -tens debt at June 30, 2000 consists of a note payable to Bank of Hawaii with an adjustable interest rate (7 75% at June 30, 2000), payable in monthly installments inducting interest The loan is segued by the Kona Shelter lease agreement, budding, and improvements, which have a carrying value of $190,379 at June 30, 2000 Maturities on the long -tern debt for the next five years ended June 30, are as follows Year ending June 30 2001 $ 3,400 2002 3,700 2003 3,900 2004 4,300 2005 4,600 Thereafter 125,367 $ 145,267 (6) Retirement Plan The Organization has a retirement plan that covers all eligible employees The amount of employer contribution, if any, is determined by an annual written resolution of the Board of Directors Allocation of employer contributions among participants in the plan Is made In proportion to the participant's annual compensation compared to all participants' compensation. The Board elected not to make a contribution to the plan M the year ended June 30, 2000 (7) Concentrations of Credit Risk The Organization receives nearly 75% of its support from the State of Hawaii Significant reductions, if any, could have an adverse effect on the Organization's ability to continue operations The ultimate determination of amounts received under these programs generally is based upon allowable costs reported to and audited by the government. Until such audds have been completed and a final settlement has been reached, there exists a contingency to refund any amount received in excess of allowable costs (8) Volunteers Time donated by volunteers has not been reflected to the financial statements for due to the complexity of recording the various services, nevertheless, many volunteers have donated significant amounts of their time to the Organization's activities FAMILY CRISIS SHELTER, INC. (A 3dawaii Non -Profit Corporation) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 302 1999 0"g. wrrid6w1w, OW S/Aw/�� 1013 Mabwaa Avow Suite 205 Matawao, HawaB 96768 (BOB) 572.2978 S/PP� Su�� ros .,�.ia�v¢o, �aurau 96769 AX,w -ae 37p -P979 .gas SW 57S 9007 1►II ►P ► 11 • t t' t t To the Board of Directors Family Crisis Shelter, Inc. Hilo, Hawaii 96721 We have audited the accompanying statement of financial position of Family Crisis Shelter, Inc. (a Hawaii Non -Profit Corporation) as of June 30, 1999, and the related statements of activities, functional expenses, changes in net assets, and cash flows for the year then ended. These financial statements are the responsibility of Family Crisis Shelter, Inc.'s management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. M audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. M audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Family Crisis Shelter, Inc. as of June 30, 1999, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles. A-skawao, Hawaii October 6,1999 TABLE OF CONTENTS .` Independent Auditor's Report on Basic Financial Statements Financial Statements: Statement of Financial Position Statement of Activities Statement of Functional Expenses Statement of Changes in Net Assets Statement of Cash Flows Notes to the Financial Statements Page 4 6 7 8 9 f-AMILY CRISIS SHELTER, INC Statement of Financial Position June 30, 1999 ASSETS CURRENTASSETS• -` 143,588 Cash 108,316 Checking - BOH (Note 7) $168,444 Money Market Account - Painewebber 119,832 JCC Credit Union 9,914 Pacific Century Sweep 6,858 Debit Card Account - BOH 1,500 Petty Cash 333 Total Cash 306,901 Grants Receivable 107,022 Unconditional Promises to Give 16,750 Prepaid Expenses 4,841 Total current assets 435,514 PROPERTY, FURNITURE AND EQUIPMENT (Note 2) Building 143,588 Office Equipment and Furnishings 108,316 Kona Shelter Lease Agreement 86,757 Leasehold Improvements 35,562 Vehicle 22,006 Household Equipment and Furnishings 17,079 413,308 Less: Accumulated Depreciation and Amortization (189,939) Net Fixed Assets 223,369 DEPOSITS 3,856 MORTGAGE RECEIVABLE 14,742 TOTAL ASSETS $677,481 The accompanying notes and Auditor's report are an integral part of these financial statements Page 2 GAMILY CRISIS SHELTER, INC Statement of Financial Position June 30, 1999 LIABILITIES AND NET ASSETS CURRENT LIABILITIES: Accounts Payable $97,424 Other Current Liabilities 36,679 Current Portion of Long -Term Debt (Note 5) 3,000 Payroll Taxes Payable 1,494 Total Current Liabilities 138,597 Long -Term Debt Excluding Current Portion (Note 5) 145,509 Total Liabilities 284,106 NET ASSETS (Note 3) Unrestricted Unappropriated 193,375 Appropriated by Board of Directors (Note 3) 200,000 Temporarily Restricted 0 Permanently Restricted 0 Total net assets 393,375 TOTAL LIABILITIES AND NET ASSETS $677,481 The accompanying notes and Auditor's report are an integral pan of these financial statements Page 3 FAMILY CRISIS SHELTER, INC Statenlcnt of Activities For the Year Ended June 30, 1999 Revenues: Program Fees Temporarily 45,647 Interest Income Unrestricted Restricted Total PUBLIC SUPPORT AND RF�VENUES: 3,600 3,600 Public Support: 4,228 4,228 State of Hawaii grants: 30,000 (30,000) 0 Judiciary $743,5S8 $243,558 Department of Human Services 181,661 181,661 Forestry Grant 8,413 8,413 Victims of Crime Act Grant - COH 23,395 23,395 Victims of Domestic Violence 19,240 19,240 County of Hawaii Grant 95,641 30,000 125,641 Contributions: Hawaii Island United Way 33,500 33,500 Individuals 11,743 11,743 Revenues: Program Fees 45,647 45,647 Interest Income 15,361 15,361 Fundraising 3,600 3,600 Other Revenue 4,228 4,228 Net Assets Released from Restrictions: 30,000 (30,000) 0 TOTAL PUBLIC SUPPORT AND REVENUES 1,215,987 0 1,215,987 EXPENSES AND LASSES: Salaries and Related Expenses: Salaries and Wages 717,316 717,316 Employee Benefits 86,959 86,959 Payroll Taxes 101,213 101,213 Total Salaries and Related Expenses $905,488 $0 $905,488 The accompanying notes and Auditor's report are an integral pan of these financial statements Page 4 FAMILY CRISIS SHELI CR, INC Statement of Activities For the Year Ended June 30, 1999 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 5 Temporarily Unrestricted Restricted Total i Occupancy Expenses. Insurance $55,852 $55,852 Rent 52,978 52,978 Depreciation 23,629 =23,629 Utilities 17,364 17,364 Maintenance 16,844 16,844 Interest 14,784 14,784 Total Occupancy Expenses 181,451 181,451 Other Expenses: Travel and Training 27,188 27,188 Professional and Contracted Services 21,095 21,095 Office Expense 19,240 19,240 Telephone 16,156 16,156 Loss on Sale of Assets 13,239 13,239 Program supplies 12,446 12,446 Advertising and Public Relations 9,560 9,560 Equipment Rental 5,605 5,605 Food and Household Expense 5,198 5,198 Dues and Subscriptions 2,221 2,221 Data Processing 1,254 1,254 Fundraising Expenses 492 492 Miscellaneous 200 200 Total Other Expenses 133,894 0 133,894 Total Operating Expenses 1,220,833 0 1,220,833 Excess Revenue and Support Over (Under) Operating Expenses ($4,846) $0 ($4,846) The accompanying notes and Auditor's report are an integral part of these financial statements. Page 5 FAMILY CRISIS SHELTER, INC Statement of Functional Expenses For the Year Ended June 30, 1999 The accompanying notes and Auditors report are an integral part of these financial statements. Page 6 Program Supporting Services Services Fundraising Total EXPENSES AND LOSSES: ` Salaries and related expenses: Salaries and wages $641,464 $75,852 $717,316 Employee benefits 80,033 6,926 '86,959 Payroll taxes 88,606 12,607 101,213 Total salaries and related expenses 810,103 95,385 0 9 Occupancy expenses: Insurance 46,278 9,574 55,852 Rent 45,666 7,312 52,998 Depreciation 9,924 13,705 23,629 Utilities 15,921 1,443 17,364 Maintenance 10,160 6,684 16,844 Interest 14,784 14,784 Total occupancy expenses 142,733 38,718 0 181,451 Other expenses: Travel and training 27,188 27,188 Professional and Contracted Services 5,352 15,743 21,095 Office expense 9,620 9,620 19,240 Telephone 13,229 2,927 16,156 Loss on Sale of Assets 13,239 13,239 Program supplies 12,446 12,446 Advertising and Public Relations 9,560 9,560 Equipment Rental 5,605 5,605 Food and household expense 5,198 5,198 Dues and subscriptions and Postage 2,221 2,221 Data Processing 1,254 1,254 Fundraising Expenses 492 492 Miscellaneous 200 200 Total other expenses 82,593 37,570 13,731 133,894 Total Operating Expenses $1,035,429 $171,673 $13,731 $1,220,833 The accompanying notes and Auditors report are an integral part of these financial statements. Page 6 [FAMILY CRISIS SHELTER, INC Statement of Changes in Net Assets For the Year Ended June 30, 1999 N, Ternporartly Total Unrestricted Restricted All Funds Net Assets, June 30, 1998 $398,221 $0 $398;221 Excess Revenue and Support Over (Under) Operating Expenses (4,846) 0 (4,846) Net Assets, June 30, 1999 $393,375 $0 $393,375 The accompanying notes and Auditor's report are an integral part of these financtal statements Page 7 rAMfLY CRISIS SHELTER, INC Statement of Cash Flows For the Year Ended June 30, 1999 CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Government Agencies $1,021,886 Cash Received from Clients, Grantors, Donors and the Hawaii United Way 115,031 Interest Received 15,361 Cash Paid to Employees and Vendors (1,183,439) Net Cash Used by Operating Activities (Note 10) (31,161) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Furniture and Equipment (32,920) Disposition of Condo Units 12,261 Net Cash Used for Investing Activities (20,659) CASH FLOWS FROM FINANCING ACTIVITIES Payments on note payable (2,071) Net Decrease in Cash for the Year (53,891) CASH BALANCE, JUNE 30, 1998 360,792 CASH BALANCE, JUNE 30, 1999 $306,901 The accompanying notes and Auditor's report are an integral part of these financial statements Page 8 Family Cnszs Shelter, [tic Notes to the Financial Statements June 30, 1999 Note I ORGANIZATION Al Family Crisis Shelter, Inc. was incorporated on July 14, 1978 as a non-profit corporation under the laws of the State of Hawaii. The Organization was formed for the purpose of reducing and eliminating the incidence of family violence by changing public consciousness, by maintaining a comprehensive range of shelter and other services, and by providing training to individuals aad social workers. The Organization operates a residential shelter in Kona and Alternatives to Violence programs in Hilo and Kona. Family Crisis Shelter, Inc. is exempt from Federal income taxes pursuant to Internal Revenue Code section 501(c)(3), and exempt from State income taxes under Section 416-19 and 416-20 of the Hawaii Revised Statutes. Therefore, no provision for Federal or State income taxes is required for the financial statements. Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES gevenue and Expense Reco iep tion: Family Crisis Shelter, Inc. uses the accrual method of accounting. Under this method of accounting, revenue is recognized when earned rather than when received and expenses are recognized when incurred rather than when paid. For contributions and donations, revenue is recognized when the gift is roceived. For State and County grants and contracts, revenue is recognized as the applicable requirements aro fulfilled. Accounts receivable represents revenue earned and not yet received. pe y and uinmenl: Property and equipment aro stated at cost. Depreciation is computed on the straight-line basis over the estimated useful lives of the assets, which range, from 3 to 7 years. Donated property and equipment are recorded as revenue at their estimated fair value. Such donations aro reported as unrestricted revenue unless the donor has restricted the donated asset to a specific purpose. The Kona shelter operates from a building located on Bishop Estate lessad land. The building and lease agreement for the land were acquired in 1989 and capitalized at their purchase price. The land lease has been classified as an operating lease. Lease payments are $570 per year, with a rental re -opening required in the year 2000. The lease terminates in 2025. Page 9 Family Cnsis Shelter, Inc Notes to the financial Statements June 30, 1999 Cash and Gash Equivalents For the purpose of the statement of cash [lows, cash is defined as demand deposits, petty cash on hand and savings accounts �e of climates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Note 3. NET ASSETS The Family Crisis Shelter, Inc. has conformed to Statement of Financial Accounting Standards (SFAS) No. 117, "Financial Statements of Not -for -Profit Organizations". Accordingly, the Council is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets and permanently restricted net assets. All donor -restricted support is reported as an increase in temporarily or permanently restricted net assets, depending on the nature of the astriction. The Board of Directors voted, as of January 1998, to appropriate $200,000 of unrestricted funds to be set aside for future operating contingencies. These funds are generally not available for current operations however, they may be used to solve temporary cash flow problems that occur due to the timing of the receipt of grant funds. The use of the appropriated funds will be replaced as soon as the grant funds are available. During the year, Family Crisis Shelter, Inc. received a grant in the amount of $30,000 from the Emergency Shelters Grant restricted primarily for the purchase of a van and a computer. As of June 30, 1999, Family Crisis Shelter, Inc. satisfied the restrictions of the grant. Therefore, there are no temporarily restricted net assets as of lune 30, 1999. There are no permanently restricted net assets as of June 30, 1999. Note 4. UNCONDITIONAL PROMISE TO GIVE Pursuant to (SFAS) No. 116, " Accounting for contributions received and contributions made", the Organization has recorded Hawaii United Way's unconditional promise to give in the amount of $16,750. These funds will be received over the six months ending December 31, 1999. Page 10 Family Cnsis Sheltcr, Inc Notes to the Financial Statements June 30, 1999 Note 5 LONG TERM DEBT A6 Long-term debt at June 30, 1999 consisted of a Bank of Hawaii loan. The loan has an adjustable interest rate (7.75% at June 30, 1999) and is payable in monthly installments including Interest. The loan is secured by the Kona Shelter lease agreement, building and improvements. Maturities on the long-term debt for the next five years ended June 30, are as follows: 2000 S 3,000 2001 S 3,200 2002 $ 3,500 2003 $ 3,800 Thereafter S135 Total Due $148,509 Note 6. RETIREMENT PLAN Tic Organization has a retirement plan that covers all eligible employees. The amount of employer contribution, if any, is determined by an annual written resolution of the Board of Directors. Allocation of employer contributions among participants in the plan is made in proportion to the participant's annual compensation to all participant's compensation. A contribution in the amount of $34,308 was made for the year ended June 30,1999. Note 7. CONCENTRATIONS OF CREDIT RISK Major Grantor - The Council receives over 75% of its support fmm the State of Hawaii. Significant reductions, if any, could have an adverse effect on the Organization's ability to continue operations. The ultimate determination of atnoutnts received under these programs generally is based upon allowable costs reported to and audited by the government. Until such audits have been completed and a final satQemant has been reached, Iheae exists a contingency to refund any amount received in excess of allowable costs. Page I I Family Cnsis Sheller, Inc Notes to the Financial Statements June 30, 1999 Note 8. DUE TO STATE OF HAWAII Pursuant to State of Hawaii contract terms, any unspent funds that are not specifically applied to future contract periods are to be returned to the State of Hawaii. In fulfilling the contract terms of its State grants, the Organization returned $9,722 to the State of Hawaii on July 30, 1999. Note 9. FUNCTIONAL ALLOCATION OF EXPENSES Expenses are charged directly to program or management and general categories based on specific identification. indirect expenses have been allocated based on budgeted percentages. Note 10. RECONCILIATION OF EXCESS EXPENSES OVER REVENUE AND SUPPORT WITH NBT CASH USED BY OPERATING ACTIVITIES Excess Expenses over Revenue and Support S( 4,846) Add Depreciation 23,629 Add Loss on Sale of Asset 13,239 Adjustments to reconcile: Increase in Accounts Receivable (80,023) Decrease in Prepaid Expenses 1,298 Decrease in Mortgage Receivable 2,649 Increase in Accounts Payable 6,274 Increase in Accrued Expenses 6.619 Net Cash Used by Operating Activities S(3 t�1611 Note 11. VOLUNTEERS No amounts have been reflected in the financial statements for donated time by volunteers due to the difficulty in trucking all then services; nevU10ess, many ,volunteers have donated significant amounts of their time to the Family Crisis Sheller, Inc. Is activities. Note 12. YEAR 2000 ISSUE The Family Crisis Shelter, Inc. has addressed the Yea 2000 issue and believes the risks associated with non-compliance have been mitigated. However, because of the unprooWented nature of the year 2000 issue, its effects and the success of the Organisation's remediation efforts will not be fully determinable until the year 2000 and thweafter. As a result, management does not provide any assurance that the Organization is or will be completely year 2000 ready, that the Organization's year 2000 remediation efforts will be successful in whole or in part, or that the parties with which the Organization does business will be year 2000 ready. Page 12 o Return of Organization Exempt From Income Tax Form 990 Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or DVartmant of the TrW private foundation) or section 4947(a)(1) nonexempt charitable trust Int.,r.l a.,,.,,,. s.,,n. Note The organization may have to use a copy of flus retrun to satisfy state reporting requirements A For the 1f 6 chM it Ocn.noa of aEb.fa Inrhal Finan QFinal rtan ratrxn n �tafb n0aitln ) 199 calendar °atl year, OR tax year period beginning L 1 andencling 0 2000 pl4u. C Name of organization D Employer identification number uw IRS gbw h&b pnnla AMILY CRISIS SHELTER INC. 99-0182494 stype :. Number and street (or P 0 box if mail s not delivered to street address) Roomhude E Telephone number saarlc 0 BOX 612 b (808)935-8229 feet. feet. City or town, slate or country, and ZIP.4 Y F Check ► LJ it exemption HILO. HI 96721-0612 application is pending Type of organization ♦ W Exempt under 501(c) (3 )/ (insert number) OR ► section 4947(a)(1) nonexempt charitable trust . H(a) Is thin a group return Ided for affiketes7 II Yes LXJ No 1 If Ober box in H is checked Yes; enter four•dtgd group (b) If Yes; enter the number of affiliates for which this exemption number (GEN) ► _ _ _ _ _ _ _ _ _ _ return is filed ► J Accounting method (] Cash C IX Accrual c' u min • .xm n ea n fibrin cvve.a d • yes No Other a ac K Check here ► d the orpanmlron's gross receipts are normally not more than S25,ODO The organization need not file a return with the IRS, but it it received if Form 990 Package in the mad, d should file a return without financial data8eme stairs nerlra a mmaleta return Form iney be wed by orgarwhons wrM gnm insicisipts Ins than SIOVLOOO ard Low Rasa Ates ban $250,000 at end o7 Your Part 1 I Revenue, Expenses, and Changes In Net Assets or Fund Balanus LHA For Paperwork Reduction Act Notice, See page 1 of the Separate Instructions Form 990 (1999) oawot +xuw 1 1 Contributions, gifts, grants, and similar amounts rewired: a Direct public support27 775. b Indirect public support 1 33 500. c Government contributions (grants) d Total (add knes 1a through tc) (attach schedule of contributors) STMT 1 (cash$ 1,148,709. noncash$ ) 1,148,709. 2 52,273. 2 Program service revenue Including government lees and contracts (from Part VII, kne 93) 3 Membership dues and assessments 4 15,159. 4 Interest on savings and temporary cash Investments 5 Divdends and interest from securities 6 a Gross rents b Less rental expenses c Wristlet income or (bins) (subtract Ins 61 from fine 6a) so 7 Other investment income (describe 00- 8 a Gross amount from sale of assets other Securities Other 8 cc than inventory b Less: cost or other bask and sales expenses 1 692. c Gain or (less) (attach schedule) so — d Net gain or (less) (combine line 8c, columns (A) and (8)) STIMT 2 fid —1.692. 9 Special events and acWW (attach schedule) a Gross revenue (not Including $ 0 . of contributions reported on line 1a) 91 1 3,445. b Leu' direct expenses other than fundraising expenses fill I c Net Income or (loss) from special events (subtract fine 9b from line 9a) Sr TATMOM 3,445. 10 a Gross sales of inventory, less returns and allowances It Less cost of goods sok I lob c Gross prord or (lou) from sales of inventory (attach schedule) (subtract line 10b from line like) 11 Other revenue (from Part VII, line 103) 12 1,217 894. 12 Total r n e add knes 1d 2.3.4,5.6c. 7 8d 9e 10c and 111 gg x 13 14 Program services (from Ilan 44, column (8)) Management and general (from line 44, column (C)) n 1,074 .486. 14 170,749. f i 817 . 15 Fundraising (from line 44, column (0)) 11 16 Payments to agitates (attach schedule) 17 1 7 .052, ff Total expensesadd Iles 16 and 44 column A 18 Excess or (deficit) for the year (subtract Iloe 17 from line 12) is 1 8. 19 Net assets or fund balances at beginning of year (from fine 73, column (A)) 19 --29 393 375 . 20 0- 20 Other changes in not assets or fund balances (attach explanation) 3 .217. 21 Net assets or fund balances at end of combine Imes 18, 19, and 20 LHA For Paperwork Reduction Act Notice, See page 1 of the Separate Instructions Form 990 (1999) oawot +xuw 1 Form 2758Application for Extension of Time To Fie (Rev. June 1996)Certain Excise, Income, Information, and Otter Returns OMB No. 1545-0148 No. Fite a separate appltcatoa for sash num. Please type or FAmki& CF •-nt File th Number, street Anroom or rpinal and one copy by the due date for Bfing PO BOX 63 your return. Gy, town, or post office, star Note Corporate wmxwm nut return filers must use Foran 7004 to request an extension of fain, to rd*- Aetrwd M. REMICS, and frrrste Must use Form 8735 to request an axferafon of etre to file Form 1065, 1066, or 1041 1 1 request an extension of time until FEBRUARY , 2001 , to Bb (chad only oney 0 Farm 706 -RD) Farm 9904 (asa401(a) or 408(a) trust) Ll Form 1120-0 (sea 4951 tarns) C:1 Farm 8612 OF" 7ww(T) Farm 990.7 (bust other than -bow) 0 Farm 3520.11 0 Form 8613 ® Form 990 or 990 -EZ 0 Form 1041(sots) 0 Foran 4720 0 Form 8725 0 Form 990 -BL 0 Farm 1041-A 0 Form 5227 0 Fenn 66a 0 Form 990 -PF 0 Foran 1042 0 Form 6069 0 Farm 8831 II the organmbon does not have an oft or Pince of business In the tidied States, chock ft box 10-0 2a For calendar year , or Other tax year beginning 1 f!yFWI and ending 0 2000 6 If this tax year in for less than 12 months, check reams Initial rebxn return Ctmge fo accounting period 3 Has an extension of lima to f k bean previously granted fa this tax year? 0 Yes ® No 4 State in dam why you need to extemkn TAXPAYER REQUIRES ADDITIONAL TIME TO FILE A COMPLETE AND ACCURATE TAX RETURN. 5a It this form a for Forth 706-GS(U), 70&65(7), 990 -BL, 990 -PF, 99D -T, 1041(esWe►,1042.112od1D, 4720, 606%8612, 8613, 8725, 8804, or 8831, order IN tMtA tax, loan any norahrndfble cecina b If this form in for Forth 990 -PF, 990•T,1041(eaate� 1042, or 8804, enter airy refundable credits and osbmaed tax payments made. Include any prior year ovwMmm allowed as a aKm c Balance des Subtract ins 5b from Gro Ss Include your paymentwith tits fare, ordepot who FTD coupon If requited . ...... .. . ... .. .. Signature and Verification Under ponathos of perjury, I declare that I have uomined gala form, krcardbtg Accompanying sdtedutes and stetemekfs, and to this beg of my lawn ge and behaf, it is true, carted, and comRlate; and the I an authorized to preps this form. Signs -ere I 4e Q�SA� � Dm ► tr�� Fti ORI The 8 wed thew below whoOw WON sr anatcathon Is anermil rad will mum the esee_ MW u,.T fveyapnwna - r v w ..am,FRewu WY raw INTERNAL REVENUE SERVICE 0 We NAVE approved your application Planes Waca the form In your mWm RECEIVED 0 We HAVE Nf7r approved Your application. However, we him (crated a 10 -day grace period from the inter of the date shown bebw, or the due date of your return (bkdudYq cry prior extenn crvr . Thin trace prod Is considered a valid NOV 0 92000 extension of Ons for elections otherwise required to be made an a limey realm Pleaasda ach thea form to your retro 0 We HAVE NOT appraved yourApplication. Aller oonsidwlrlg your reasons stated In hem 4, we cannot Walt your request ler Wage & mvostment Area 6 .r4ector an extension of time to fits. We an not Wanting the 10 -day Fos pwkxL Rea*nlx, Arizona 0 We area consider your application bemuse d was filed after the due date of the return for which an aOeraton wan requested 6-0007 0 Durw. a► Director Date you want a copy of tons form to be returned to an address other than that show above, planes wive the adoreas to which that Nero Pleur Type Number, street and room or suds no. (or P 0. box nes if mat is nes debvered to street address) or Pint I Gy, town, or post office, state, and ZIP cods For a foreign address, ser instructions. ]aR LHA For Paperwork Reduction Act Notice, see separate Instructions Form 2768 (Rev 6.96) 33� Fwm aaa l'ooa) FAMILY CRISIS SHELTER. INC 90-0182494 Paget Part Siblat'llement of All organlntlons must complete column (A) Columns Functional Expenses 4 orl anuabons and section 4947 a 1 nonexem t charitable ( ),(), and trusts (D) are requued for section 501(c)(31 and but a Clonal lar others Po rat rnchude amounts reported on hne 6b, 8b, 9b, 10b, or 16 ofPaut a THE WEST HAWAII CRISISSHELTER A Total () (B) Program Serurp (C) Management and tieneral (D)Fundralsing 22 23 24 25 26 27 28 29 30 31 32 33 34 35 38 37 38 39 40 41 42 43 a Grants and allocations (attach schedule) wan S nwcaa a Specific assistance to individuals (attach schedule) Benefits paid to or for members (attach schedule) Compensation of officers, directors, etc Other salaries and wages Pension plan contributions Other employee benefits Payroll taxes Professional fundratsmgfees Accounting fees legal fees supplies Telephone Postage and shipping occupancy Equipment rental and maintenance Printing and publications Travel Conlerences, conventions, and meetings Interest Depreciation, depletion, etc (attach schedule) Other expenses (demae) 22 23 24 Grants and allocations S 318.848. b THE ALTERNATIVES TO VIOLENCE AD T PROGRAM PROVIDED 25 0 . 0. 0. 0. 261 781,844 . 6 3 485. 88,359. 27 COURT SYSTEM. 67,211 58,935. 8,276. 9 2.380. 82,129. 10,251. 604.072. so ADOLESCENT PROGRAM PROVIDED 31 SERVICES TO 735 ADOLESCENTS 2 222. 9,222. 341 19.913. 15,801. 4,112. Grants and allocations 151 566. 154 505. 134 082. 20,423. 37 12,526. 11,341. 1,185. 4 41 29,264. 18,655, 10.609. (Grants and allocations $ e in c ift it 4d e SEE STATEMENT 4 1111 80,187. 50 8 27,534. 1,817. M Total eaaa,wl wpw Pan Mn as N &V 4et ,w.l�.m.:,s-,m"°s"'p°°w"""a� 4 1,247,052. 1 074 48 170,749.11,817. Reporting of Joist Costs -old you report m column (B) (Program services) my pad costs from a combhled educational campaign and lundras)ng solicitation? ► Dyes ® No If Yes; enter(I) the aggregate amount of these pint costs$ , (II) the amount s8oated to Program servlas I annou t n n n the amount toFun Part III tement of m e Accomplishrnenb What is the organmtlon's primary exempt purpose? Is - TO ASSIST VICTIMS OF FAMILY VIOLENCE Pro`ramSemce H mpr/Warlow nnrrevlea enik wAnpr plops whlwrtrea in a dwr coca stow Drat sire on loner of--pbwwwr naawd at Duerresset adrrvwr,la erl ra gar mwvwra deed eg,pxa)r'aP)erer+zd,wa &Wrer7MVawwwo, drhrb awe rnu� aWo~we rowan aawtawd .k.dana b aura) elawnaatreoyde)aaa P) ager cod ter (ax9 ,nrcr. gar ap,larrl tr d,ral a THE WEST HAWAII CRISISSHELTER PROVIDED T P RARY SHELTER F 317 VICTIMS OF DOMESTIC ABUSE IN WEST HAWAII. Grants and allocations S 318.848. b THE ALTERNATIVES TO VIOLENCE AD T PROGRAM PROVIDED COUNSELINGE TO 1,250WOMEN WHO WERE REFERRED TO THE PROGRAM THROUGH THE COURT SYSTEM. Grants and allocations 604.072. c THE ALTERNATIVES TO VIOLENCE ADOLESCENT PROGRAM PROVIDED SERVICES TO 735 ADOLESCENTS REFERRED TO THE PROGRAM THROUGH THE COURT SYSTEM. Grants and allocations 151 566. d Grants and allocations e Other program services attach Schedule (Grants and allocations $ If Total of Program Sallee Expenses should equal line 44 column (B) Program services) ► 1,074,486. 07001 Form 990(1999 ,2w o0 2 ) Form 990(1999) FAMILY CRISIS SHELTER, INC 99-0182494 Page PaR IV Balance Sheets Note Where required, attached schedules and amounts within the description column should be for end-ol-year amounts only (A) Beginning of year I (B) End ofY ear 4 45 Cash - nan-interest-beanng 46 Savings and temporary cash investments 47 a Accounts receivable 47 b Less allowance for doubtful accounts 47b 48a Pledgesrecewable 48m 16 750. b Less allowance for doubtful accounts 1 48IF 1 49 Grants recervabie 50 Receivables from offerers, directors, trustees, and key employees 51 a Other notes and bans receivable SIR 11.001. IF Less allowance for doubtful accounts 51b 52 Inventories for sale or use 63 Prepaid expenses and deferred charges 54 Investments - securities 55& Investments - land. buildings, and equipment basis 552 395.985. b Less accumulated depreciation 171 658. 58 Investments - other 67 ■ Land, buildings, and equipment basis 57a b Less accumulated deprecation 57b Be Other assets (describe 110- DEPOSITS So Total assets add Imes 45 through 58 must equal line 74 177,135. 45 199,249. 129,766. 46 136,375. 47c 16,750. 48c 16.750. 107 022. 49 36.309. so 14.742. 5 11.00i.. 52 4,841. 58 2,484. 64 223.369.uL 224 327. 56 7c 3,856. 6,853. 677,481. 633 .348. 60 Accounts payable and accrued expenses 81 Grants payable 82 Deferred revenue 63 Loans from officers, directors, trustees, and key amployees 64 a Tax-exempt bond IabnNes It Mortgages and other notes payable 65 Other habddies(descriibe ► SEE STATEMENT 5 > 66 Total liabilities add hues 60 throw h 65 97,4241 46,308. 1 62 1 15 787. 63 4 145,267. 38,173.1 1 76 . 284,106. 2 6 131 . m 2 15 S Z Organizations that follow SFA8117, ehect here► and complete lines 67 through 69 and lines 73 and 74 67 unrestricted 68 Temporardy restricted 69 Permanently restricted Organizations that do not follow SFAS 117, check here► 0 and complete lines 70 through 74 70 Capital stock, trust principal, or current funds 71 Paid -in or capital surplus, or land, building, and equipment fund 72 Retained earnings, endowment, accumulated income, or other funds 73 Total net aaaea or fund balences(add lines 67 through 69 OR lines 70 through 72; column (A) must equal line 19 and column (B) must equal line 21) 74 Total habihtrea and net assets / fund balances add Ines 66 and 73) 393 375. 67 1 364 217. Be 09 7 71 7 393,375. 7 364,217. 677 481.1 74 1 633,348, Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization How the public perceives an organization in such cases 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 organization's programs and accomplishments WW21 12 14-W Form 990119991 FAMILY CRTATA AMF.T.TER. INC. 09—n1 A2dOd c.„.. Part IV -A Reconciliation of Revenue per Audited Financial Statements with Revenue per Return PartN-B Reconciliation of Expenses per Audited Financial Statements With Expenses per Return a Tot -at revenue, gaits, and other support per audited financial statements ►-L (IBUniburnrm phi _ 1,233,732. a Total expenses and losses per audited financial statements 110 --it — 1,262,890, P.O. 9011 1131_____________________ D Amounts included on fine a but not on line 12, Form 990 line(1) line b Amounts included on line a but not on 990 1 Form Does Donated onate dservices (t) Net unrealized gains RALEI RANUHA --------------------------------- DIRECTOR and use of facilities 9 on investments S (2) Prior year adjustments HONOLULU, HI 7 (2) Donated services 0. 0.1 reported on line 20, STACEY A. _ VXUWD _SPRIGGS _ _ _ _ _ _ _ _ _ _ _ IRECTOR and use of facilities $ Form 990 = (3) Recoveries of prior HI 967200.0. (3) Losses reported on . year grants $ NADINE XUSTIIi_____________________ EC/DIRECTOR line 20, Form 990 : (4) Other (specify) (4) Other (specify) HILO, HI 96720 STMT 6 f 14.146. STMT 7 t 1.692. ANTOINETTE_THOMSON ________________ IRECTOR Add amounts on Innes (1) through(4) ► b 14.146.1 Add amounts on Imes (1) through(4) ► 1,692. 1 iiiki. HI 7 1,261,198. c Line a minus line D ► c Line a minus line b ► 0. PAULINE ROTH______________________ REAS/DIRECT CR it Amounts Included on line 12, Form it Haunts included on line 17, Form 990 but not on line t 990 but not on line a . I 6 (1) Investment expenses 0. 0. (1) Investment expenses JACQUE 711 i _RNA MA _______________ IRECTOR not included on not included on line Fib, Form 990 S KAILUA-KONJ%.HI 96740 line fib, Form 990 = 0. 0. (2) Other(spacify) HAROLD SCHWARTZ___________________ DIRECTOR (2) Other (specify) STMT 8 S —1.692. STMT 9 $ —14.146. 7 Add amounts on lines (1) and(2) 1111"-1 0. 6 2.1 Add amounts on knes (1) and(2) No. --------------------------------- - ----------------------------------------------------------------- -14,146. --------------------------------- a Total revenue per 9ne 12, Form 990 (lineepluslined) a Total elpenses pe kine 17, Form 990 (line itpkisline it)�81.247.052.Lks I Part V I LM Of OrnCO a, D11'OtOrs, TFUsteaa, and Key Employees (List Sidi one even i not compensated.) (A) Kum and address (1) Title and average hours per week demoted to (CI n"nason (if "t p , enter (IBUniburnrm phi _ fElExpense ot6rboaunt ancposition es .TAMES Id._RHOQI3S-___________________PRES/DIRECTOIR — P.O. 9011 1131_____________________ RALEI RANUHA --------------------------------- DIRECTOR -A PALI HWY. 2865 - -------------------------------- HONOLULU, HI 7 1 0. 0.1 0. STACEY A. _ VXUWD _SPRIGGS _ _ _ _ _ _ _ _ _ _ _ IRECTOR 940_5 KA3.AN 11t3AQILF.�1VE._____________ HI 967200.0. . NADINE XUSTIIi_____________________ EC/DIRECTOR 631 _C Id now -UA HILO, HI 96720 ANTOINETTE_THOMSON ________________ IRECTOR P.O. BOX_ 103_2 iiiki. HI 7 0. PAULINE ROTH______________________ REAS/DIRECT CR P.O. BOX_ 13---------------------- I 6 0. 0. 0. JACQUE 711 i _RNA MA _______________ IRECTOR 74-5069 LOA HOrOST. --------------------------------- KAILUA-KONJ%.HI 96740 1 0. 0. 0. HAROLD SCHWARTZ___________________ DIRECTOR 1086 APONO_PLACE_________________ 7 1 0. 0. --------------------------------- - ----------------------------------------------------------------- --------------------------------- 75 Did any oft er, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your�9a�lia nil Y related organizations of which more than S10 000 was provided by the rutted otganuaticimilf Yes' attach schedule. ► LJ Yss V No Form 99009991 999) 76 Dela the organization engage in any activity not or evioustl reported to the IRS711 Yes; attach a detailed description of each activity 77 Were any changes made in the organizing or governing documents but not reported to the IRS? It Yes; attach a conformed copy of the changes 78 a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? b If Yes; has it filed a tax return on Form 990-T for this year? N / A 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? It -Yes; attach a statement, 80 a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc , to any other exempt or nonexempt organization? If Yes; enter the name of the organization ► and check whether it is exempt OR EJ nonexempt 81 a Enter the amount of political expenditures, direct or indirect, as described in the instructions for line 81 $is 0 b Did the organization fileForm 1120-POL for this year? 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? b If Yes; you may indicate the value of these items here Do not include this amount as revenue in Part I or as an expense in Part II (See instructions for reporting in Put III ) 182b I N/A 83 a Did the organization comply with the public inspection requirements for returns and exemption applications? Is Did the organization comply with the disclosure requirements relating to quid pro quo controutlons? N/A 84 a DM the organization solicit any contributions or gifts that were not tax deductible? N/A b If Yes; did the organization include with every solicitation an express statement that such contributions or pitta were not tax deductible? HI A 85 5olpf4), (5), or fQ orgarnatxsa a Were substantially a8 dues nondeductible by members? N/ A is Did the organization make only in-house bbbyng expenditures of $2,000 or less? N/A It Yes' was answered to either 85a or 85b,do not complete 85e through 85h below unless the organization received a waiver for proxy tax owed for the prior year o Ones, assessments, and sandier amounts from members 1 85c 1 N/A If Section 162(x) lobbying and political expenditure 85d N/A a Aggregate nondeductible amount of section 6033(ex1HA) duet notices N/A f Taxable amount of lobbying and political expenditure (ane 85d loss 850) N/A 9 Does the organization elect to pay the section 6033(e) lax on the amount In 85f? N /A h II section 6033(e)(1 XA) due notice were sent, does the organization agree to add the amount M 85f to IIs reasonable estimate of dues allocable to nondeductible lobbying and poklml aWditures or the following to: year? N/A 88 501(c)(7) organizations Enter. a Initiation fees and capital contributions included on line 12 111661 N/A b Gross receipts, ncluded on kne 12, for public use of club facilities I 86b I N/A 87 501(cX12)organaaeons; Enter. a Gross income from members or shareholders 7 N/A b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them) 1 07h N/A 88 At any time during the year, did the organialon own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 3017701.2 and 3017701-37 II Yes; complete Part IX as X 89 a 501(c)j3) agen¢ancins Enter: Amount of tax imposed on the organization during the you under section 491110- 0 . , section 4912► 0 . ; section 4955 10- 0 . b 501(c)(3) and 501(c)(4) mipsi epora Did the organmtion engage in any section 4958 excess benefit transaction during the yew? if Yes, attach a statement explaining each transaction sob X c Enter Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 ► 0 d Enter Amount of tax in 89c, above, reimbursed by the organization ► 0 90 a List the states with which a copy of this return is filed ► NONE b Number of employees employed in the pay period that includes March 12, 1999 gob 53 91 The books are in care of ►MARY NAVOR Telephone no 10- (808)935-8229 Locatedat► 1266 RAMEHAMEHA AVE SUITE A5 HILO HI ZIP +4 pp- 96720 92 Section 4947(a)(1) nonexempt cheneable trusts!ling Fain 990 n houror Form f 041Lheck here ► 0 Form 990(1999) Enter gross amounts unless otherwise indicated 93 Program service revenue (a)PROGRAM FEES (c) (d) (e) (f) Medicare/Medicaid payments (g) Fees and contracts from government agencies 94 Membership dues and assessments 95 Interest on savings and temporary cash investments 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate (a) debt-financed property (b) not debt-financed property 96 Net rental income or (loss) from personal property 99 Other investment income too Gain or (loss) from sales of assets other than Inventory 101 Net income or (loss) from spewl events 102 Gross profit or (loss) from sales of inventory 103 Other revenue* b C d 104 Subtotal (add columns (B), (D), and (E)) 105 TOTAL (add line 104, columns (8), (D), and (E)) 6 (6) Amount (D) Amount (E) Related or exempt function income Line No 6iplaln how each so" for which neome Is reported In column (E) of Part VII contributed bnportardly to the aeeomp9shment of the organization's ♦ I eumpt purposes (glow than by prove inp funds for such purposes) this Name, address, and employer dere flutnn Percentage of Nature of business actNlGes Total income End -of -year number of corporation or pattnuft ownership interest assets N/A % x X x Win pamMM• of pVy td.d.. VW I hw. lewd W. nem npk,dn9 t=w-PwwQ rN InwW.t N-nrlR. b the bur or ny kMdiae.nd DMI drolou. mntl .nditpttghb toepr ew oekan is b...d to Y ft Wim oh w k h prop/ hm w,kne.Md- e^pcnmt sur ow wmnjcdT u ) Platte Sign ' 9 I ' n l T� Il3�lol ' LpK 1.-k�RGr �XEc_V"l,Y c 1�1PFt�G(L Here Signature of officer Dae Type or print new and title Preparer's / J01/18/01 Date Check N sell - p, -p. . eeN o "N Paid signature "'t^t"� employed ► P00024193 Preparees Firm's name (or yours APAKETA, IWATA, HARA & ASSOCIATES, LLP IEIN ► 99-0271603 I Use Only itself -employed) '101 AUPUNI STREET SUITE 139 and addrea urT.n unman 71p.4 ► 06720 Form 990 (1999) SCHEDULEA Organization Exempt Under Section 501(c)(3) OMB No 1545 W47 (Form 990) (Except Private Foundation) and Section 501(x), 501(f), 501(k), 501(n), or Section e947(a)(1) Nonexempt Charitable Trust 1999 Depalmsur ehi Cr the Treasury Supplementary Infonnabon m.1,al ae,,.,uv s. " ► MUST be completed by the above organizations and attached to their Form 990 or 990 -EZ Name of the organization Employer identification number FAMILY CRISIS SHELTER INC. 99 0182494 Part I Compensation of the Five H—ig—he—s—tPsFd Employees Other Than Officers, Directors, and Trustees (See instructions List each one If there are none. enter'None') (a) Name and address of each employee paid more than $50,000 (b) title an average ours per week devoted to position (y Compensation t0�pwr :rn s ,a Oce eekm (e) xpense account and othe� allowances NONE----------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- Total number of other employees paid over $50,000... Part III compensation of the Five Highest Paid independent Contractors for Professional Services (a) Name and address of web liftendant contractor paid more than $50,000 NONE -------------------------------------------- Total number of others receiving over _- LFIA For Paperwork Reduction Act Notice, see page 1 of the Instructions for Form 990 and Form 990 -EZ 9x]101 u-1. 0 7 (b)Typeofservice 110Compensa m Schedule A (Form 990) 1999 1999 Part 111 Statements About Activities IYes I No During the year, has the organization attempted to influence national, state, 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 actrvites No. $ Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A. Other organizations checking Yes; must complete Part VI -B AND attach a statement giving a detailed description of the lobbying activities During the year, has the oganization, either directly or indirectly, engaged in any of the following acts with any of as trustees, directors, officers, creators, key employees, or members of [her families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary a Sale, exchange, or leasing of propertyr b Lending of money or other extension of credd? c Furnishing of goods, services, or facilities? d Payment of compensation (or payment or reimbursement of expenses d more than $1,000)7 e Transfer of any part of its income or assets? If the answer to any question is Yes,' attach a detailed statement explaining the transactions. 3 Does the organization make grants for scholarships, lellomhps, student bans, etc? 4 a Do you have a section 403(b) annully plan for your employees? b Allach a statement to explain how the organization determines Sul individuals or organmtions receiving grants or bans from R in furtherance of Its charitable programs quality to receive payments. (See Instructions.) The organization in not a private foundation because d fir: (Please check onM applicable box) 5 0 A church, convention of churches, or assocation of churches Section 170(liINAN9 9 A school Socbon 170(b)(1)fA)(n) (Also complete Part V, page 4 ) 7 A hospbl or a cooperative hospdal sennice oroanlation. Section 170(bx1)(Axre). 3 0 A Federal, state, or but government or oovernmenb it und. Section 170(b)11)(Axv). 9 0 A medical research organization operated In conjunction with a hospital Section 170(bH1XAKi9Jabar the hospitals name, ivy, and state ► An organoation operated tot the beheld o1 a co0ege or umversdy owned or operated by a governmenW unit. Section 170(b)(1xA)(tv). (Also complete theSepport Schedule in Part IV -A) An organealbn that normally receives a substantial pert of hta support from a governmental unit or from the general publb. Section 170(b)(1KAXvh) (Also complete the Support Schedule in Part IV -A.) A community trust Section 170(b)(1)(ANvf). (Also complete thd;upport Schedule In Part IV -A) An organmt[on that normriy receives (1) mon than 33 Moll ds supportfrom contributions, membership fees, and gross receipts from activities related to Its charitable, etc , functions - subject! to certain exceptions, on42) no more then 33 113% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30,1975 See soctmn 509(a)(2) (Also complete (hdlepport Schedule on Part IV -A) 13 0 An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organmtiots described m I I I lines 5 through 12 above: or (2)section 501(c)(4). (5). or (6). it they meet the test of section 509(11 1. (See section 509(a)(3).) Provide the loibwing Information about the supported organizations. (See page 4 of the instructions) (a) Name(s) of supported organization(s) I (b) fro number from above 14 n An oroanhation oroanbxd and operated to test for oubhc safety. Section 509(a)(4) (See cage 4 of the mstruclgns) Schedule A (Form 990) 1999 Mill 12 140 Schedule A (Form 990) 1999 FAMILY CRISIS SHELTER,INC. I-01824 4 Page Part IV -A Support Schedule (Complete only if you checked a box on line 10. 11. or 12 above Use cash method of acrnunrinn note roar ma use rite woncsneet in the instrudrgrlt rot-COnverog from the accrual to the rash method o/ aecounh Calendar year (or fiscal year be nnm ul► a 1998 b 1991 let 1996 d 1995 a Total 15 Gies owns and contributions received IDe non2a include unusualane. line Verde s 1,067,129. 1 064 162. 990 234. 1 079 751. 4,201,276. 16 Membership fees received 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilit in any activity that is not a business unrelated to the organization's charitable, etc, purpose 49.875. 41,890. 33 309. 31,803. 156.8 7. 16 Gross income from interest, dividends, amounts received from payments on securities bans (sec- tion 512(ax5)), rents, royalties, an unrelated business taxable income (less section 511 Ines) from businesses acquired by the organization after June 30,1975 15 361. 8.399. 7,023. 5, 620. 36.403. 19 Net income from unrelated busines activities not included in ane 18 20 Tp nvenwa MW for M anownaeon's bulea and eeha pad to it a eapnded n he It" 21 The value of services or Facilites furnished to the organization by a governmental unit without charge Do not include the value of services or lacrates generally furnished to the public without charge 22 Ge1er Y1m a Atradl a shwe+la De not SEE STAT 10 .,dude in or eossl Yarn sale of—IW steel 3 2 303,565. 23 Total of lines 15 through 22 1,135,965. 1 1 6 1,328,382. 1,117,174. 4 6 8 121. 24 Line 23minus line 17 1,086,090. 1,074,710. 1,295,073. 0 5 7. 4,541,244. 25 Enter 1% of hoe 23 11,360. 11,166. 13,284. 11,172. 26 Orgaaintbna deaaibed In lines flint 11 a Enter 2%of amount In column (a), One 24 ►90,825. b Attach a list (which s not open to public inspection) showing the name of and amount contributed by each parson (other than governmental unit or publicly supported organization) whose total gifts for 1995 through 1998 exceeded the amount shown in line 26a. Enter the sum of as these excess amounts ► 211lb 0. e Total support for section 509(a)(1) lest Enter line 24, column (e) ► Bc 4,541,244. d Add Amounts from column (e) for fines. 18 36,403. 19 22 303.565. 26b ► 68. 4,201,276. e Public support (One 26c minus line 26d total) ► 28f 92.5138% Public support percentage (line 261 numerator divided by line 211k; denoatimetor ► 27 Organizations described on line 12. a For amounts Included in Ines 15, 16, and 17 that were received from a'dsqualitted person; attach a list to show the name of, and total amounts received in each year from, each 'disqualified prion' Enter the sum of such amounts for each year N/A (1998) (1997) (1996) (1995) It For any amount included in line 17 that was received from a nondsquaidled person, attach a Inst to show the name of, and amount recerved lot each year, that was more than thdaryerof (1) the amount on line 25 lot the year or (2)65,000 (Include n the last orgamatmons described in lines 5 through 11, as we%as individuals ) After computing the difference between the amount received and the larger amount described 41)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 Innes 15 16 17 20 21 ► d Add Line 27a total and line 27b total ► e Public support (line 27c, total minus line 27d total 1 1 ► I Total support for section 509(aH2) test Enter amount on line 23, column (e) 0-1 27f I N/A g Public support percentage (line 27e (numwator) divided by line 27f, (denominator)) ► 23 Unusual Grants.For an organization described in ane 10, 11, or 12, that received any unusual grantsduring 1995 through 1998, attach a list (which n not open to public inspection) for each year showing the name of the contributor, me date and amount of the grant and a brief description of the nature of the grant Do not include -- these grants in line 15 (See instructions ) 923121 Schedule A (Form 990) 1999 12140 9 Schedule A(Form 990) 1999 ILY I SHELTER.INC. —0182494 Page Part V Private School Ouestionnaim (To be completed ONLY by schools that checked the box on line 6 in Part IV) N A 29 30 31 Does the organization have a racially nondiscriminatory policy toward students by statement in as charter, bylaws, other governing instrument, or in a resolution of its governing body9 Does the organization include a statement of as racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If Yes; please describe, it 'No,' please explain (If you need more space, attach a separate statement) 29 30 31 Yes No 32 a b c d Does the organization maintain the following Records indicating the racial composition of the student body, faculty, and adaunistrative staff? Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory bus? Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? Copies of all material used by the organzatan or on its behall to solicit contributions? If you answered'No'to any of the above, please explain (II you need more space, attach a separate statement) 32a 33 a b c d e 1 g h Does the organization discriminate by race in any way with respect to Students' rights or privileges? Admissions policies? Employment of faculty or admnistra0ve staff( Scholarships or other financial assistance? Educational policies? use of tacaues? Athletic programs? Other extracurricular activities? II you answered Yes'to any of the above, phase explain. (if you need more space, attach a +operate statement) 34& Does the organization receive any financial old or assistance from a government it agency? b Has the organia0on's right to such aid ever ban revoked or suspended? If you answered Year to either 34a or b, please solaln using an attached statement 35 Does the organization cw* tlan 9 has compiled with this applicable requirements of sections 4.01 through 4.05 of Rev. Prot 75-50, 1975.2 C.8 587. coverlen racial nondfserksar atlon7 Who! attach an exolanatbn Schedule A (Form 690) 1999 You, ,r ,+-w 10 Schedule A(Form 990) 1999 FAMILY CRISIS TE IN . 99-0182494 Pa e5 Part VI -A Lobbying Expenditures by Electing Public Chanties (To be completed ONLY by an ehoihle ornaniration that filed Form 57681 „ Check here ► s LJ If the organization belongs to an affiliated group Check here ► It n If you checked':' above and'Imned enntror movisions anoty Limits on Lobbying Expenditures (a) To be com(pb)eted for ALL (The term -expenditures' means amounts paid or incurred) Affiliated group totals electing organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (add Imes 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 41 Lobbying nontaxable amount Enter the amount from the following table - It the amount on line 40 Is - The lobbying nontaxable amount is - nr a,r asoa,0011 zax w w .Dart m une a Ow feoo Doo lout rapt am 31 aoo ago $100 aao Me lex m e,•..ase w $500000 ow s 1,000 Dao but M cw s 1500 ago 5175000 p•W10x of p,e eaw•eaR/1,000000 Ow a 1500000 bW M ow a 17000000 $225000 Me ex W Ne e.,,ess ant $/.5110000 Oyu 617,000 000 $1000 OLID 42 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 36 Enter -0- it line 42 is more than line 36 44 Subtract line 41 from line 38 Enter -0- it line 41 is more than line 38 G'•^1 N/A 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below See the instructions for lines 45 through 50 ) Part VI -B Lobbying Activity by Noneiectksg Public Charities (For reporting only by organitations that did not complete Part VI -A) N/A During the year, did flit organization attempt to influence national, state or loaf legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of a Volunteers b Paid staff or management (include compensation in expenses reported on Imes c through h) c Media advertisements it Mailings to members, legislators, or the public e Publications, or published or broadcast statements Amount I Grants to other organizations for lobbying purposes g Direct contact with legislators, their staffs, government officals, or a legislative body It Ralbea, demonstrations, seminars, conventions, speeches, lectures, or any other means i Total lobbying expenditures (add lines c through h) 0. If '(es' to any of the above, also attach a statement giving a detailed description of the lobbying activities. 923141 Schedule A (Form 990) 1999 12 14 e• 11 Lobbying Expenditures During 4 -Year Avenging Period N/A Calendar year jet (s► (b) (e) (d) (e) fiscal year beginning In) Is. 1999 1998 1997 1996 Total 45 Lobbying nontaxable amount . 0. 46 Lobbying aging amount (150% of line 45(e)) 0 . 47 Total lobbying experiftres 0. 48 Grassroots nontaxable amount . 0. 49 Grassroots caking amount (150% of line 48(e)) 0. 50 Grassroob lobbying ez ntlkwea 0. Part VI -B Lobbying Activity by Noneiectksg Public Charities (For reporting only by organitations that did not complete Part VI -A) N/A During the year, did flit organization attempt to influence national, state or loaf legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of a Volunteers b Paid staff or management (include compensation in expenses reported on Imes c through h) c Media advertisements it Mailings to members, legislators, or the public e Publications, or published or broadcast statements Amount I Grants to other organizations for lobbying purposes g Direct contact with legislators, their staffs, government officals, or a legislative body It Ralbea, demonstrations, seminars, conventions, speeches, lectures, or any other means i Total lobbying expenditures (add lines c through h) 0. If '(es' to any of the above, also attach a statement giving a detailed description of the lobbying activities. 923141 Schedule A (Form 990) 1999 12 14 e• 11 Schedule part vn i mrormauon negaraing I ransfers To and Transactions and Relationships With Nonchantable Exempt Organizations 51 Did the reporting organization dvectly 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 organizations? a Transfers from the reporting organization to a nonchardable exempt organization of Yes No (r) Cash 513 1 X (u) Other assets a(u) X b Other transactions (r) Sales of assets to a noncharnable exempt organization NO X (u) Purchases of assets from a nonchardable exempt organization b h X (Iii) Rental of facdnKs or equipment b w X (iv) Reimbursement arrangements b iv X (v) Loans or ban guarantees b v X (vi) Performance of services or membership or fundraising solicitations b n X c Sharing of facilities, equipment, mating lists, other assets, or paw employees c X d If the answer to any of the above Is Yes; complete the following schedule Column (b) should allays indicate the far market value of the goods, other assets, or services given by the reporting organization If the organization received less than fair market value in any 62& is the orgenrahon directly or indirectly alli abed with, or related to, one or more tax-exempt organtrl0ons daubed m section 501(c) of the Code (other than section 501(c)(3)) or in section 5277 * [--1 Yes ® No 9ehedule A (Farm 990) 1999 923151 12 a -W 12 FAMILY CRISIS SHELTER, INC. 99-0182494 FORM 990 CASH CONTRIBUTIONS OF $5000 OR MORE STATEMENT 1 INCLUDED ON PART I, LINE 1D *** NOT OPEN TO PUBLIC INSPECTION *** CONTRIBUTOR'S NAME STATE OF HAWAII, JUDICIARY CONTRIBUTOR'S ADDRESS 345 KEKUANAOA STREET, HILO, HI 96720 AMOUNT 740,145. STATE OF HAWAII, DEPT OF SOCIAL 810 RICHARDS STREET, SUITE 400, SERVICES HONOLULU, HI 96813 154,771. COUNTY OF HAWAII HAWAII ISLAND UNITED WAY UNITED STATES DEPT OF AGRICULTURE STATE OF HAWAII COUNTY OF HAWAII HAWAII STATE COALITION AGAINST DOMESTIC VIOLENCE 25 AUPUNI STREET, HILO, HI 96720 61,621. P.O. BOX 745, HILO, HI 96720 33,500. 154 WAIANUENUE AVENUE, ROOM 311, HILO, HI 96720 5,795. 235 S. BERETANIA BLVD., SUITE 401, HONOLULU, HI 96813 80,572. 34 RAINBOW DRIVE, HILO, HI 96720 37,852. 98-939 MOANALUA ROAD, AIEA, HI 96701 6,678. 13 STATEMENT(S) 1 FAMILY CRISIS SHELTER, INC. 99-0182494 FORM 990 GAIN (LOSS) FROM SALE OF OTHER ASSETS STATEMENT 2 DESCRIPTION OFFICE EQUIPMENT NAME OF BUYER DESCRIPTION COMPUTER EQUIPMENT NAME OF BUYER TO FM 990, PART I, LN 8 DATE DATE METHOD ACQUIRED SOLD ACQUIRED VARIOUS 07/01/99 PURCHASED GROSS COST OR EXPENSE NET GAIN SALES PRICE OTHER BASIS OF SALE DEPREC • OR (LOSS) 0. 10,721. 0. 9,029. -1,692. DATE DATE METHOD ACQUIRED SOLD ACQUIRED VARIOUS 07/01/99 PURCHASED GROSS COST OR EXPENSE SALES PRICE OTHER BASIS OF SALE 0. 38,517. 0. 49,238. 0. NET GAIN DEPREC OR (LOSS) 38,517. 0. 47,546. -1,692. FORM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 3 GROSS CONTRIBUT. DESCRIPTION OF EVENT RECEIPTS INCLUDED FUNDRAISING 3,445. TO FM 990, PART I, LINE 9 3,445. GROSS DIRECT REVENUE EXPENSES NET INCOME 3,445. 3,445. 3,445. 3,445. FORM 990 OTHER EXPENSES STATEMENT 4 DESCRIPTION PROFESSIONAL AND CONTRACTED SERVICES TRAVEL AND TRAINING DUES AND SUBSCRIPTIONS OFFICE EXPENSE (A) (B) (C) (D) PROGRAM MANAGEMENT TOTAL SERVICES AND GENERAL FUNDRAISING 31,803. 9,759. 22,044. 29,628. 22,482. 7,146. 8,088. 1,728. 6,360. 9,453. 4,492. 4,961. 14 STATEMENT(S) 2, 3, 4 FAMILY CRISIS SHELTER, INC. 99-0182494 ADVERTISING AND PUBLIC RELATIONS 6,976. 5,807. 1,169. FOOD AND HOUSEHOLD EXPENSE 6,568. 6,568. FUNDRAISING EXPENSES 1,817. 1,817. ADJUSTMENT FOR PRIOR YEAR -14,146. -14,146. TOTAL TO FM 990, LN 43 80,187. 50,836. 27,534. 1,817. FORM 990 OTHER LIABILITIES STATEMENT 5 DESCRIPTION AMOUNT ACCRUED SALARIES AND RELATED EXPENSES 61,769. TOTAL TO FORM 990, PART IV, LINE 65, COLUMN B 61,769. FORM 990 OTHER REVENUE NOT INCLUDED ON FORM 990 STATEMENT 6 DESCRIPTION PRIOR YEAR ADJUSTMENT TOTAL TO FORM 990, PART IV -A AMOUNT 14,146. 14,146. FORM 990 OTHER EXPENSES NOT INCLUDED ON FORM 990 STATEMENT 7 DESCRIPTION LOSS ON SALE OF ASSET TOTAL TO FORM 990, PART IV -B AMOUNT 1,692. 1,692. 15 STATEMENT(S) 4, 5, 6, 7 FAMILY CRISIS SHELTER, INC. 99-0182494 FORM 990 OTHER REVENUE INCLUDED ON FORM 990 STATEMENT 8 DESCRIPTION LOSS ON SALE OF ASSET TOTAL TO FORM 990, PART IV -A AMOUNT -1,692. -1,692. FORM 990 OTHER EXPENSES INCLUDED ON FORM 990 STATEMENT 9 DESCRIPTION PRIOR YEAR ADJUSTMENT TOTAL TO FORM 990, PART IV -B AMOUNT -14,146. -14,146. SCHEDULE A OTHER INCOME STATEMENT 10 1998 DESCRIPTION AMOUNT 1997 1996 1995 AMOUNT AMOUNT AMOUNT 3,600. 2,149. 297,816« TOTAL TO SCHEDULE A, LINE 22 3,600. 2,149. 297,816. 16 STATEMENT(S) 8, 9, 10 Fmn 4562 DVp mN l of the rreasv Internet Revenue Ship (99) Name(s) eM1own .,w. Depreciation and Amortization (Including Information on Usted Property) 990 See separate instructions. ► Attach this form to vour return aurn.0 r Clmly b rhM f,.. lent rNeUa 1999 Alfachmenl S.g... N9 67 1O ttf,hg numner Part I I Electron To Expense Certain Tangible Property (Section 179) (Notelf you have any listed ra erty; complete Part V before you complete Part I ) 1 Maximum dollar limitation It an enterprise zone business, see Instructions 1 19,000. 2 Total cost of section 179 property placed in service See instructions 2 11,543. 3 Threshold cost of section 179 property before reduction In limitation 3 $200,000 4 Reduction in limitation Subtract line 3 from line 2 If zero or less, enter -0 4 0 5 Dollar limitation for tax year Subtract line 4 from line 1 If zero or less, enter -0 If mamed filing mM 7 Usted property Enter amount from line 27 L 71 8 Total elected cost of section 179 property Add amounts in column (c), fines 6 and 7 9 Tentative deduction Enter the smaller of line 5 or line 8 10 Carryover of disallowed deduction from 1998 11 Business income hrNlation Enter the smaller of business income (not Was than zero) or line 5 12 Section 179 expense deduction Add Ines 9 and 10, but do not enter more than line I I 13 Carryover of disallowed deduction to 2000 Add Ines 9 and 10. Ion Wis 12 ► r 1,41 you aro use any (nJ EMde t mel Section 8 - general Depredation ifyetem (QW) (Sea ftbucbom ) or more 17 GDS and ADS deductions for assets placed in service in tax years beginning before 1999 77 19 1 5 3 D . 18 Property subject to section 168(1(1) electron 18 19 ACRS and other depreciation 1 19 1 1.559. Part IM Summary (Seenstructions) 20 Usted property Enter amount from line 26 20 5,000. 21 Total. Add deductions on hne 12. Ines 15 and 16 in Column (g), and lines 17 through 20 Enter hero and on the appropriate lines o1 your return Partnerships and S corporations see nstnuctions 21 29,264. 22 For assets shown above and placed in service during the current year, enter the UiA For Paperwork Reduction Act Notice, see the separate Instructions. Form 4582 (1999) oi�ioo 17 (4cwswk lm9rmm"y� 0) M. a ere W� 00 Ws for aiepre*wM mir free �� W Dan (n MNlnd (�oePe91et1on idKLm 15 a 3,year to 5 -"Ar 6,800. 5 YR 4C200 1,360. c 7 r property 4,743a 7 YR 4C20678. d 10 -year property e 15 year property 22,741. 15 YR Cis0 1,137. f 20 ear property 25 year property 25 virs S/L h Residential rental property / 275 MM S/L / 27 5rs MM SIL 1 Nonresidential real property / 39 yrs MM S/L / MM S/L 17 GDS and ADS deductions for assets placed in service in tax years beginning before 1999 77 19 1 5 3 D . 18 Property subject to section 168(1(1) electron 18 19 ACRS and other depreciation 1 19 1 1.559. Part IM Summary (Seenstructions) 20 Usted property Enter amount from line 26 20 5,000. 21 Total. Add deductions on hne 12. Ines 15 and 16 in Column (g), and lines 17 through 20 Enter hero and on the appropriate lines o1 your return Partnerships and S corporations see nstnuctions 21 29,264. 22 For assets shown above and placed in service during the current year, enter the UiA For Paperwork Reduction Act Notice, see the separate Instructions. Form 4582 (1999) oi�ioo 17 Part V Luted Property - Automobiles, Certain Other Vehicles, Cellular Telephones, Certain Computers, and Property Used for Entertainment, Recreation, or Amusement Note For any vehicle for which you are using the standard nxleag9ee rate or deducting lease expense, complete only 23a. 23b columns (a) through (c) of Section A. all of Section B. and Section C if aDDlicable Section A - Depreciation and Other Information lCautlonSeer instructions for limits for oassenaer automobiles 1 238 Da you have evidence to support the business/investment use clarmedl Yes No 23b If 'Yes.' a the evidence wntten? Yes No (a) (0 (b) Date (o) (d) (e) If) (9) (h) (I) Type of property placed in Business/ Investment Cost or s""10ipijp'0 jbuwnzF"""' t Recovery Method/ Deprecation Elected (list vehicles first) service usepercentage Other basin W.tsM period Convention tleduChOn section 179 driven cost 26 Add amounts in column (h) Enter the total here and on line 20, page 1 Section B - Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other 'more than 5% owner; or related person If you provided vehicles to your employees, fust answer the questions In Section C to see if you meet an exception to completing this section for those vehicles Section C - Questions for Employers Who Provide Vehicles for Use by Thek Employees Answer these questions to determine d you meet an exception to completing Section B for vehicles used by employees who we nobre than 5% owners or related persons 35 Do you maintain a written policy statement that prohdM all personal use of vehicles, including commuting, by your employees? 36 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See Instructions for vehicles used by corporate officers, directors, or 1% or more owners 37 Do you treat all use of vehicles by employees as personal use? 38 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received? 39 Do you meet the requirements concerning qualified automobile demonstration use? Note. If your answer to 35. 36, 37, 3Q or 39 is 'Yes,' you need not complete Section B for the covered vehicles Davgranarnara Diel mu" ft~iztlt coat Awfaft 1Vnv Izabm Ir1In tsawr sr,an new of leces0lr ru wwtYtr 40 Amortntatnon of costs that begins during your 1999 tax 41 Amortization of costs that began before 1999 41 42 Total. Enter here and on 'Other Deductions' or 'Other Expenses' line of Your return 42 Form 4562 (1999) ttersx 10 is w 18 (a) (b) (c) (d) le) (0 28 Total businessdnvestment miles driven during the Vehicle Vehicle Vehicle Vehicle Vehicle Vehicle 61000 year (DO NOT include commuting mks) 29 Taal commuting miles driven during the year 30 Total other personal (noncommutng) miles driven 31 Total miles driven during the year Add lines 26 through 30 6.000 Yes No Yea No Yes No Yes No Yes No Yes No 32 Was the vehicle available for personal use during off-duty hours? X 33 Was the vehicle used primarily by a more than 5% owner or related person? X 34 Is another vehicle available for personal use? Section C - Questions for Employers Who Provide Vehicles for Use by Thek Employees Answer these questions to determine d you meet an exception to completing Section B for vehicles used by employees who we nobre than 5% owners or related persons 35 Do you maintain a written policy statement that prohdM all personal use of vehicles, including commuting, by your employees? 36 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See Instructions for vehicles used by corporate officers, directors, or 1% or more owners 37 Do you treat all use of vehicles by employees as personal use? 38 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received? 39 Do you meet the requirements concerning qualified automobile demonstration use? Note. If your answer to 35. 36, 37, 3Q or 39 is 'Yes,' you need not complete Section B for the covered vehicles Davgranarnara Diel mu" ft~iztlt coat Awfaft 1Vnv Izabm Ir1In tsawr sr,an new of leces0lr ru wwtYtr 40 Amortntatnon of costs that begins during your 1999 tax 41 Amortization of costs that began before 1999 41 42 Total. Enter here and on 'Other Deductions' or 'Other Expenses' line of Your return 42 Form 4562 (1999) ttersx 10 is w 18 Internal Revenue Service District Director ► Family Crisis Shelter Inc. PO Box 612 Hilo, HI 96721-0612 re:t99-0182494 Dear Taxpayer: Department of the Treasury P.O Box 2350 Los Angeles, Calif 90053 Person to Contact Stephen M. Klopp Telephone Number. 213-894-2289 Refer Reply to* E0121995 Date: Dw19a, This letter is in response to your request for a copy of the determination letter for the above named organization. Our records indicate that this organization was recognized to be exempt from Federal income tax in January 1979 as described in Internal Revenue Code Section 501(c)(3). It is further classified as an organization that is not a private foundation as defined in Section 509(a) of the Code, because it is an organization described in Section 170(b)(1)(A)(vi). The exempt status for the determination letter issued in January 1979 continues to be in effect. If you need further assistance, please contact our office at the above address or telephone number. Sincerely, ,nom A,. Klff Disclosure Assistant ACORD CERTIFICATE OF LIABILITY INSURANCE11/13/2000 OATE(MMIDOM) RooucER (eos)54o-3333 FAX (808)540-3334 ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE Janet Ng, Direct line (808)540-3310 HOLDER THIS CERTIFICATE DOES NOT AMEND, EXTEND OR American Insurance Agency, Inc ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW 900 Fort St Mall, Suite SOO INSURERS AFFORDING COVERAGE Honolulu, HI 96813-3705 ,SURED INSURER Royal Surplus Lines Ins Co Turning Point for Families, Inc INSURER P. 0 Box 612 INSURER Hilo, HI 96721-0612 INSURER INSURER E ANY REQUIREMENT TERM OR CONDITION 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 IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS ertificate Holder is hereby named as an additional insured with respects to the operation so the lamed Insured, but only to the extent provided in the policy provisions. INWaEA LETTER County of Hawaii Department of Finance 2S Aupuni Street Hilo, HI 96720 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES 89 CANE IULLED BEFORE THE ID7BIATION DATE THMM. THE MW W COMPANY WILL OIDSAVOR T*MAII DAYS WIErTSM MOTca To THE QJTIPN:ATE HOLDEN Mall TO THE LEFT. SLIT FARdME TQDAE.e11QIJ1011FP.q A kW2V. W MIOIATTON OR LIABILITY =r Gewd Agmt TYPE OF INSURANCE POLICY NUMBER DATE (MMATDIYY) GATE (RNID LIMITS A GENERAL LIABILITY A COMMERCWLGENERALLABILRY )( CLAMS MADE OCCUR KZ6514SGO 07/01/2000 07/01/2001 EACH OCCURRENCE Is 1,000,000 FIRE DAMAGE (AM ane fn) 3 100,000 MED DIP(Arry oe punn) s Excluded PERSONAL& ADV INJURY s 1,000,000 GENERAL AGGREGATE s 3,000,000 GENL AGGREGATE LIMIT APPLIES PER I POLICY JECT LOC PRODUCTS -COMPATP AGO s Included A AUTOMOBILE X 7( LIABILITY ANY AUTO ALL OWNED AUTOS SCHEDULED AUTOS HIRED AUTOS NON -OWNED AUTOS KZBS14560 07/01/2000 07/01/2001 COMBINED SINGLE LIMIT (ES Bodden) s BODILY INJURY (Per pram) s 1,000,000 BODILY INJURY (Per socido i s 3,000,000 _ PROPERTY DAMAGF s (Per aaenalx) GARAGE LIABILITY ANY AUTO AUTO ONLY - EA ACCIDENT S OTHER THAN EA ACC s AUTO ONLY AGC S EXCESS LIABILITY OCCUR OCLAIMS MADE DEDUCTIBLE RETENTION s EACH OCCURRENCE 6 AGGREGATE s s s s WORKERS COMPENSATION AND EMPLOYER! LIABILITY ji&W WSUR EL EACH ACCIDENT s E.L. DISEASE - EA EMPLOYEE s E L DISEASE -POLICY LMR s Ea OTHER N P PN ertificate Holder is hereby named as an additional insured with respects to the operation so the lamed Insured, but only to the extent provided in the policy provisions. INWaEA LETTER County of Hawaii Department of Finance 2S Aupuni Street Hilo, HI 96720 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES 89 CANE IULLED BEFORE THE ID7BIATION DATE THMM. THE MW W COMPANY WILL OIDSAVOR T*MAII DAYS WIErTSM MOTca To THE QJTIPN:ATE HOLDEN Mall TO THE LEFT. SLIT FARdME TQDAE.e11QIJ1011FP.q A kW2V. W MIOIATTON OR LIABILITY =r Gewd Agmt OpSTATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS Business Registration Division 1010 Richards Street Mailing Address P O Box 40, Honolulu, Hawae 96810 ARTICLES OF AMENDMENT TO CHANGE CORPORATE (s.aona15636. w..i rie...a aydn) PLEASE TYPE OR PRINT LEGIBLY IN BLACK INK FORM DNP -2 112000 The undersigned, duly authorized officers of the corporation submitting these Artides of Amendment, certify as follows 1 The present name of the oorporation is FAMILY CRISIS SHELTER, INC ` 2 The name of the corporation Is changed to: TURNING POINT FOR FAMILIES, INC 3 The amendment b charge the corporation name was adopted (d*& one): Elat a meeting of the members held on A quorum was present at the meeting, and at least two-thirds of thei� ers present at the meeting m bvoted to adopt the amendment OR F1 by the written consent of all of the members of the corporation antttled to vote, OR ??'rt a meeting of the Board of Directors held an SEFMER 7. 2000 Phi M y s A quorum was present At the meeting, and a majority of the directors in office voted to adopt the amendment OR by be written consort of a0 of the Board of D4ectors. 4. The Amendment was adoolad by the Board of D4setors because (check one} 0 the corporation has no members: OR ❑ them are no members "dad to vole. We certify under the penalties of Section 4158-158, Hawaii Revised Statutes, that we have read the above statements and that the same are his and correct Signed this 12 ay of September 2000 PAULINE RM, PRESIDENT GISEIA P40CK, TREASURER r�J n s rr4 n .. fsoh+�• d Ichor) ISvur� a error, SEE INSTRUCTIONS ON REVERSE SIDE The articles must be signed by two individuals who are officers of the corporation STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS In the Matter of the ) Incorporation ) of ) FAMILY CRISIS SHELTER INC. ) 1 ARTICLES OF INCORPORATION TORKILDSON, KATZ, JOSSEM, FONSECA, JAFFE, MOORE a HETHERINGTON Attorneys at Law KITTY K. KAMAKA 700 Bishop St., 15th Flr. Honolulu, Hawaii 96813 Attorney for Incorporator Nowetundab(e Fling Fee S10 00 Submk Original and One True Copy STATE OF HAWAn DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS Business Registration Division ho10 Ac cards Seeel Marhng Addre= P. O 801 40. HonmVu, Haw 96810 ,ARTICLES OF AMENDMENT (Section 4158-38, Hawaii Revised Statutes) DOMESTIC NONPROFIT General Amendment, The ixldersigned, duty authorized officers of the corporation submitting these Artices of Amendment. certify as follows 1. The name of the corporation is: Family Crisis Shelter, Inc. 2. The amendment adopted is attached. 3. If adoption of the amendment was by the members, complete the tollowing: A. A meeting of the members was held on frAvah Gay ymarl A quorum was present at the meeting, and at least two-thirds of the members present at the meeting voted to adopt the amendment. OR 8. The amendment was adopted by the written consent of all of the members of Che corporation entitled to vote. 4. If adoption of the amendment was by the board of directors, complete the following: A. A meeting of the directors was held on Nrluaeohwr A 1993 pwra+ oar hYar) A quorum was present at the m*wdng. and a tnyOAty of the directors in office voted to adopt the amendment OR S. The amendment was adopted by the written corhsent of all of the board of directors. S. It Che amendment was adapted by the board of directors, dock only one o1 the following: ( ) The corporation has no members. OR (✓I Thera are no members entitled to vote. We certify under the penalties of 4155-158, Hawaii Rinsed Statutes, that we have read the above statements. and that the same are true and correcL Witness our hands this _ j_day of January , 19 94 Trina Naim-M,jn president Terri Lura, Vice -President ff►PWnn�IWw a nM) �f�ryp"ftnni Mina a nam) _ �64 ter/" "-. /J�NF��/ r I aee a Grrr..) M pvwarm of onrc«r ee Reverse Side For Instructions) CU -3 ARTICLE III CORPORATE PURPOSES AND POWERS The purposes for -which the corporation is formed, and the business and objects to be carried on and promoted by it are as follows: (a) To be organized exclusively for charitable and educational purposes within the meaniDg of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, or any corresponding section of any future Internal Revenue law. (b) To reduce the incidence of family violence on the Big Island by changing the status of public consciousness on family violence; (c) To provide another option to those trapped in violent family situations by maintaining a temporary emergency shelter, information and referral facility on a 24-hour/day basis; (d) To provide training for individuals involved in abusive interpersonal relationships; and (e) To provide training for social service agencies and workers so that they may provide the best assistance possible to victims of family violence. The corporation shall have all powers, rights, privileges and immunities permitted or provided to nonprofit corporations under Chapter 415B, Hawaii Revised Statutes, as amended, and all other applicable laws. ARTICLE IV BOARD OF DIRECTORS The board of directors shall consist of not less than five (5) nor more than nine (9) persons, at least one (1) of whom may be a victim of domestic violence. Subject to such limitations, the number of directors shall be as provided in the bylaws. Directors shall be elected or appointed in the manner provided by the bylaws and shall have the powers given to them in the bylaws. The board of directors shall, except as limited in the bylaws, have all powers necessary or proper to carry out all of the business of the corporation, and the directors may delegate such powers as they determine, so long as such delegation is not prohibited in the bylaws. The Board of Directors shall serve without compensation. -2- ARTICLE V OFFICERS The officers of the corporation shall be a president, one or more vice presidents, a secretary, and a treasurer. Any person may hold two or more 'offices in the corporation, unless forbidden to do so by the bylaws or applicable law; provided, however, that not less than two persons shall at all times serve as officers. The officers shall be elected or appointed to hold office and may be•removed as prescribed by the bylaws. All officers of the corporation, as between themselves and the corporation, shall have such authority and perform such duties in the management of the corporation as may be prescribed by the bylaws, or as may be determined by resolution of the board of directors not inconsistent with the bylaws. ARTICLE VI INITIAL OFFICERS AND DIRECTORS The initial officers and directors of the corporation, together with their residence addresses, are as follows: Name Trina Nahm-Mijo Terri Lum Ruth Robison Owen Sheets Position President and Director Vice President and Director Secretary and Director Treasurer and and Director Paula Harris -White Director ARTICLE VII MEMBERS Residence Address P O Box 304 Kurtistown, Hawaii 96760 144 Puhili Street Hilo, Hawaii 96720 743 B Kaumanu Drive Hilo, Hawaii 96720 1923 Kalanianaole Hilo, Hawaii 96720 P. O. Box 1337 Pahoa, Hawaii 96778 The authorized number and qualifications of members of the corporation, the different classes of membership, if any, and other rights and privileges of members shall be as set forth in the Bylaws. -3- ARTICLE VIII NON-PROFIT STATUS The corporation is not organized for profit and will not issue any stock and will pay no dividends. No part of the assets, income or earnings of the corporation shall inure to the benefit of, or be distributable to, its directors or officers. Notwithstanding the foregoing, the corporation shall be authorized and empowered to pay reasonable compensation for services rendered, to make reimbursements for expenses actually incurred in service to the corporation and to make payments and distributions in furtherance of the purposes set forth in Article III hereof. ARTICLE IX LIMITATIONS ON CORPORATE ACTIVITIES Notwithstanding any provision to the contrary herein contained, the corporation shall not carry on any activities not permitted to be carried on by a corporation exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1986 (or any successor provision of law). Additionally, the corporation shall not: (1) Engage in any act of "self-dealing" as defined in Section 4941(d) of said Internal Revenue Code; (2) Retain any "excess business holdings" as defined in Section 4943(c) of said Internal Revenue Code; (3) Make any investments in such manner as to subject it to tax under Section 4944 of said Internal Revenue Code; and (4) Make any "taxable expenditures" as defined in Section 4945(d) of said Internal Revenue Code. The corporation shall distribute such amounts at such time and in such manner as shall be required so as not to subject it to tax under Section 4942 of said Internal Revenue Code. ARTICLE X DISSOLUTION If the corporation shall cease to exist or shall be dissolved, all property and assets of the corporation of every -4- kind, after payment, or making provision for the payment, of its just debts and liabilities shall be distributed to one or more domestic corporations, societies or organizations engaged in activities substantially similar to those engaged in by this corporation and which at that time are exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (or any successor provision thereto). ARTICLE XI CORPORATE LIABILITY The property and assets of the corporation shall alone be liable in law for the payment of the debts and liabilities of the corporation. ARTICLE XII EXCEPTION TO LIABILITY Any person who serves as a director or officer of the corporation without remuneration or the expectation of remuneration shall not be liable for damage, injury or loss caused by or resulting from such person's performance of, or failure to perform, duties of the position to which the person was appointed, unless the person was grossly negligent in the performance of, or failure to perform, such duties. ARTICLE XIII INDEMNITY (p) As used in this Article XIII, "agent" means any person who is or was a director, officer, employee or other agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise; "proceeding" means any threatened, pending or completed action or proceeding, whether civil, criminal, administrative or investigative; and "expenses" include, without limitation, attorneys' fees and any expenses of a completed proceeding. (b) The corporation shall indemnify each person who was or is a party or is threatened to be made a party to any proceeding (other than an action by or in the right of the corporation) by reason of the fact that said person is or was an agent of the corporation, against expenses, judgments, fines, settlement and other amounts actually and reasonably incurred in connection with -5- such proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal proceeding, had no reasonable cause to, believe said person's conduct was unlawful. The termination of any proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal proceeding, had reasonable cause to believe that said person's conduct Was unlawful. (c) The corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending or completed action by or in the right of the corporation to procure a judgment in its favor because that person is or was an agent of the corporation, against expenses actually and reasonably incurred by said person in connection with the defense or settlement of such action if the person acted in good faith and in a manner said person reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable for negligence or misconduct in the performance of said person's duty to the corporation unless and only to the extent that the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all of the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses which the court shall deem proper. (d) To the extent that an agent has been successful on the merits or otherwise in defending any proceeding referred to in paragraph (b) or (c) of this Article XIII, or in defense of any claim, issue or matter therein, the agent shall be indemnified by the corporation against expenses actually and reasonably incurred by said person in connection therewith. (e) Any indemnification under paragraph (b) or (c) of this Article XIII (unless ordered by a court) shall be made by the corporation only as authorized in the specific case upon a determination that indemnification of the agent is proper in the circumstances because said person has met the applicable standard of conduct set forth in paragraph (b) or (c). Such determination shall be made (1) by the board of directors by a majority vote of a quorum consisting of directors who were not parties to the proceeding, or (ii) if such a quorum is not obtainable, by independent legal counsel in a written opinion to the corporation. Q� (f) Expenses incurred in defending any proceeding may be paid by the corporation in advance of the final disposition of such proceeding upon receipt of an undertaking by or on behalf of the agent to repay such amount unless it shall ultimately be determined that said person is entitled to be indemnified by the corporation as authorized in this Article XIII. (g) Any indemnification pursuant to this Article XIII shall not be deemed exclusive of any other rights to which those indemnified may be entitled and shall continue as to a person who has ceased to be an agent and shall inure to the benefit of the heirs and personal representatives of such a person. (h) The corporation shall have the power to purchase and maintain insurance on behalf of any agent of the corporation, against any liability asserted against or incurred by the agent in any such capacity or arising out of the agent's status as such, whether or not the corporation would have the power to indemnify said person against such Xiability under the provisions of this Article XIII. (i) This Article XIII does not apply to any proceeding against any trustee, investment manager or other fiduciary of an employee benefit plan in such person's capacity, although such person may also be an agent of the corporation as defined in paragraph (a). Nothing contained in this Article XIII shall limit any right to indemnification to which a trustee, investment . manager or other fiduciary may be entitled by contract or otherwise. ARTICLE XIV DURATION The corporation shall have perpetual life. ARTICLE XV BYLAWS The amended bylaws of the corporation shall be adopted by its board of directors. The power to alter, amend or repeal the bylaws or adopt new bylaws, shall be vested in the board of directors. -7- ARTICLE XVI AMENDMENT These Articles may be amended upon receiving two-thirds of the votes of the members present at any annual meeting or at a meeting duly called.for'such purpose. The undersigned hereby certifies under the penalties of Section 415B-158, Hawaii Revised Statutes, as amended, that said peison has read the foregoing statements and that the same are true and correct. IN WITNESS WHEREOF, the undersigned has executed these presents this 9 day of Novdnber 1993 . l ra N - Trina Nahm-jo -8- BYLAWS OF THE FAMILY CRISIS SHELTER, INC. ARTICLE I PURPOSES AND NONPROFIT CHARACTER SECTION 1.1. Purposes. The purpose of the corporation shall be as specifically set forth in Article III bf the Articles of Incorporation. SECTION 1.2. Nonprofit Character. The corporation shall be a nonprofit corporation, and any net income or earnings which may be derived from its operations, shall not be distributed to any member, director, or officer of the corporation except to pay reasonable compensation for services rendered to the corporation. ARTICLE II PRINCIPAL OFFICE SECTION 2.1. Principal Office. The principal office of the corporation shall be maintained at such place within the State of Hawaii, and the corporation may have other offices within or without the State of Hawaii, as the Board of Directors shall determine. SECTION 2.2. Place of Meetings. All meetings of the members and of the Board of Directors shall be held at the principal office of the corporation, unless some other place is stated in the call. Any meeting, annual or special, of either the Board of Directors or of the members, may be held by conference telephone or similar communication equipment, so long as all directors or all members participating' in the meeting can communicate with one another, and all such directors or members shall be deemed to be present in person at the meeting. ARTICLE III MEMBERS SECTION 3.1. Eligibility for Membership. Any person, firm, partnership or corporation who supports the purpose and the work of the Shelter may be eligible to become a member of the corporation. SECTION 3.2. Election to Membership. Every applicant for membership shall file an application with the Board of Directors in such form as the Board of Directors may from time to time prescribe. All applicants shall be elected to membership, after review by the Board of Directors, unless a consensus of the Board of Directors vote against the election of an applicant to membership. SECTION 3:3. Termination of Membership. Any member may resign from membership upon written notice to the Board of Directors. The Board of Directors, by a vote of a consensus of directors, may expel any member upon thirty days prior writtan notice to the member that: (a) The member is at least sixty days in arrears in the payment of any dues or fees payable hereunder or of any contribution to funds maintained by the corporation and fails to cure such default within such 30 -day period, or (b) The member has violated any provision of these Bylaws or any other duly promulgated rule or regulation of the corporation and fails to cure such violation within such 30 -day period. Any member who has received notice of expulsion may request a hearing before the Board of Directors, which request shall suspend expulsion until the.later of the date originally set for expulsion or the date on which a final determination is reached under the terms of this section. The Board of Directors shall, upon receipt of a request for a hearing, permit the member to appear before it and to present argument and evidence on said person's own behalf. The Board of Directors shall consider such information and shall notify the member of its decision in writing. SECTION 3.4. Annual Meeting. The annual meeting of the members of the corporation shall be held on such day within one hundred twenty (120) days following the close of each fiscal year as the Board of Directors shall designate, or, if the Board of Directors shall not have designated such day by the end of the second month following the close of the fiscal year, the annual meeting for that year shall be held on the first Monday in the fourth month following the close of the fiscal year, if not a legal holiday, and if a legal holiday, on the next calendar day following. SECTION 3.5. Special Meetings. Special meetings of the members may be held at any time upon the call of the President or upon the consensus of the Board of Directors. Upon receipt of such call or written request, the Secretary shall send out notices of the meeting to all members. -2- SECTION 3.6. Notice of Meetings. Notice of meetings shall be given orally or in writing to members. Written notices shall be mailed, faxed or delivered to the member's address appearing on the books of the corporation not less than ten (10) nor more than fifty (50) days before such meetings; oral notice shall be given at leaLst 24 hours before such meeting. Notice of any special meeting of the members shall specify the place, the day and the hour of meeting, and the general nature of the business to be tran4�red.- Any member may waive notice of any meeting of members in writing signed by said member or said meinber's duly authorized proxy or attorney-in-fact, either prior to, at, or after the meeting. SECTION 3.7. Notice Unnecessary. The presence or representation at any meeting of any member shall be the equivalent of the waiver of the giving of notice of such meeting to such member; unless the member attends the meeting only for the express purpose of objecting to the transaction of any business because the meeting has not been lawfully called or convened. Any meeting at which all of the members shall be present in person or represented by proxy in writing shall be valid without notice. SECTION 3.8. Ouorum. At any meeting of members of which proper notice has been given, a majority of members, present in person or by proxy, shall constitute a quorum, and the concurring vote of a majority of the members constituting a quorum shall be valid and binding upon the corporation, except as otherwise provided by law, by these Bylaws, or by the Articles of Incorporation of the corporation. SECTION 3.9. Voting. At all meetings of the member, the member may vote in person or by written proxy. The authority given by a member to any person to represent such member at meetings of the member shall be in writing, signed by the member, and shall be filed with the Secretary of the corporation. SECTION 3.10. Adjournment. Any meeting of the members, whether annual or special, may be adjourned from time to time, whether a quorum be present or not, without notice other than the announcement at the meeting. Such adjournment may be to such time and to such place as shall be determined by a majority vote of the members present or represented by proxy. At any such adjourned meeting at which a quorum shall be present, any business may be transacted which might have been transacted by a quorum at the original meeting as originally called. SECTION 3.11. Consent to Membership Meetings. The transactions of any meeting of the membership, however called and noticed, shall be valid as though had at a meeting duly held after regular call and notice if a quorum be present either in person or, to the extent permitted, by proxy, and if, either -3- before or after the meeting, all of the voting members not present in person or by valid proxy, sign a written waiver of notice, or a consent to the holding of such meeting, or an approval of the minutes thereof. All such waivers, consents or approvals shall be filed with the corporation's records or made a part of the minutes of the meeting. Any action taken which may be taken at a meeting of the membership may be taken without a meeting if authorized by a writing signed by all of the voting members and filed with the Secretary of the Corporation. SECTION 3.12. Rules of Order. The rules of procedure specified in the most recent version of Robert's Rules of Order shall govern all proceedings at membership meetings. SECTION 3.13. Authority of Members. No member shall have any power or right to act or speak for the corporation unless such member is an officer, director, or other authorized representative, acting in the course and within the scope of said person's authority as such officer, director, or other authorized representative. Notwithstanding any other provision of these Bylaws, the members shall not have the power to conduct the affairs of the corporation, borrow money or incur indebtedness in any manner prohibited by the laws of the State of Hawaii or prohibited by the Internal Revenue Code of 1986 for an organization exempt from tax under. Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, or any successor section thereto. SECTION 3.14. Fees and Dues. The members shall be required to pay to the corporation such initiation fees, annual dues, and other fees as the Board of Directors shall from time to time determine. Failure to pay such fees or dues promptly shall constitute grounds for expulsion in accordance with Section 3.3 of this Article III. SECTION 3.15. Consensus. Decision making shall be by group consensus which means mutual agreement of all directors on a given issues. If consensus cannot be reached after a full discussion of the merits of the issue discussed, then any one board members can call for a vote. Then the decision will be made by a majority vote. ARTICLE IV BOARD OF DIRECTORS SECTION 4.1. Powers. Subject to any limitation contained herein or under the State of Hawaii, all powers shall be exercised by or under authority of, and the business and -4- affairs of the corporation shall be controlled by, a Board of Directors. The Board shall have the power to exercise all voting rights in any corporation in which the corporation is a shareholder or a member. The Board shall have the power to fire, hire or place on administrative leave, with or without pay, the Executive Director. In the absence of an Executive Director, the Board of Directors shall have the power to fire, hire, or place on administrative leave with/without pay any employee. SECTION 4.2. Number. The authorized number of directors shall consist of not less than five (5) nor more than nine (9) -persons, at least 1 member of whom may be drawn from the target population (victims of family abuse). The number of directors for the ensuing year shall be fixed by the members of the corporation at each annual meeting. All directors shall be a residents of the State of Hawaii. SECTION 4.3. Qunlificntion and Election, and Compensation. The directors sha 1 be elected and qualified at the annual meeting of the members or at a special meeting of the members held for that purpose. Directors shall serve without compensation. , SECTION 4.4. Term of Office. All directors, except for those filling a prior vacancy, shall serve a term of two (2) years, staggered. Except as otherwise provided herein, all directors shall hold office until their respective successors are elected or appointed, as the case may be, and qualified. SECTION 4.5. Removal and Resignation. The entire Board of Directors or any individual director may be removed from office by the members with or without cause by a consensus vote of the entire membership. Any director that has 3 or more unexcused absences may be removed. Any director may resign at any time by giving written notice to the Board of Directors or to the President, or to the Secretary of the corporation. Any such resignation shall take effect at the date of the receipt of such notice; or at any later time specified therein; and, unless otherwise specified therein, the acceptance of such resignation shall not be necessary to make it effective. SECTION 4.6. Vacancies of the Board. Subject to the provisions contained in these Bylaws, if a director fails to serve said person's full time of office, the Board of Directors shall fill such vacancy by a consensus vote, although less than a quorum or by the vote of a sole remaining director. Such vacancy shall be filled by the Board of Directors at its next regular -5- meeting after the occurrence of the vacancy or at a special meeting of the Board of Directors called for that purpose. A vacancy or vacancies shall be deemed to exist in case of the death, resignation or removal of any director, or if the members shall increase the authorized number of directors but shall fail, at the Theeting at which such increase is authorized, to elect the additional director so provided for, or in case the members fail at any time to elect the full number of authorized directors. If the Board of Directors accepts the resignation of a director tendered to take effect at a future time, the Board of Directors shall have power to elect a successor to take office when the resignation shall become effective. SECTION 4.7. Annual Directors' Meeting. A meeting of the Board of Directors shall be held at the place of each annual meeting of the members and immediately following such meeting. At such annual meeting, the Board of Directors shall elect the officers of the corporation for the ensuing year. SECTION 4.8. Special Meetings. Special meetings of the Board of Directors for any purpose or purposes may be called at any time by the President or by any two directors. SECTION 4.9. Notice of Meetings. Written notice of the time and place of special meetings, together with an agenda for the up -coming meeting and minutes of the previous meeting, shall be delivered personally to the directors or sent to each by letter, fax or by telegram, charges prepaid, addressed to said person at said person's address as it is shown upon the records of the corporation, or if it is not so shown on such records or is not readily ascertainable, at the place in which the meetings of the directors are regularly held. In case such notice is mailed or telegraphed, it shall be deposited in the United States mail or delivered to the telegraph company in the place in which the principal office of the corporation is located at least three (3) days prior to the time of the holding of the meeting. In case such notice is delivered by fax or as above provided, it shall be so delivered at least twenty-four (24) hours prior to the time of the holding of the meeting. Such mailing, faxing, telegraphing or delivery as above provided shall be due legal and personal notice to such director. Members of the Board of Directors or any committee designated thereby may participate in a meeting of the Board or committee by means of a conference telephone or other similar communication equipment by means of which all persons participating in the meeting can simultaneously hear each other. Participation by this means shall constitute presence in person at a meeting. -6- SECTION 4.10. Waiver of Notice. When all the directors are present at any directors' meeting, however called or noticed, and sign a written consent thereto on the records of such meeting, or, if a majority of the directors are present, and if those not present sign in writing a waiver of notice of such meeting, whether prior to or after the holding of such meeting, which waiver shall be filed with the Secretary of the corporation, the transactions thereof are as valid as if had at a meeting regularly called and noticed. SECTION 4.11. Ouorum. A majority of the number of directors shall be necessary to constitute a quorum for the transaction of business, and except as provided by law or in these Bylaws, the action of a majority of the directors present at any meeting at which there is a quorum, when duly assembled, is valid as a corporate act; provided that a minority of the directors, in the absence of a quorum, may adjourn from time to time, but may not transact any business. SECTION 4.12. Proxies. Voting by proxy shall not be permitted at any meeting of the Board of Directors or of any committees, boards or bodies created by the Board. SECTION 4.13. Gifts and Contributions. The Board of Directors may accept on behalf of the corporation any contribution, gift, bequest, or devise for the general purposes or for any special purpose of the corporation. SECTION 4.14. ProcOdure. The Board of Directors shall fix its own rules of procedure which shall not be inconsistent with these By -Laws. SECTION 4.15. Conflict of Interest. A director of the Corporation may be a part to, or otherwise have interest in, any contract or transaction of the Corporation, provided that a full disclosure of this part or interest is made known to the Board of Directors before action is taken. The director irho has the part or interest may be counted in determining a quorum, but shall abstain from voting on that particular item. ARTICLE V OFFICERS SECTION 5.1. Officers. The officers shall be a President, one or more Vice -Presidents, a Secretary and a Treasurer. Any person may hold two or more offices in the corporation; provided, however, that not less than two persons Shall at all times serve as officers. SECTION 5.2. Election. The officers shall be elected by the Board of Directors at the annual director's meeting or at -7- a special meeting held for that purpose. The tenure of office of all the officers of the corporation shall be fixed by the Board of Directors. SECTION 5.3. Removal and Resignation. Any officer may be removed, either with or without cause, by a majority of the directors at the time in office, at any regular or special meeting of the Board of Directors, or by any officer upon whom such power of removal may be conferred by the Board of Directors. Any officer may resign at any time by giving written. notice to the Board of Directors or to the President, or to the Secretary of the corporation. Any resignation shall take effect at the date of the receipt of such notice or at any later time specified therein; and, unless otherwise specified therein, the acceptance of such resignation shall not be necessary to make it effective. SECTION 5.4. Vacancies. A vacancy in any office because of death, resignation, removal, disqualification or other cause shall be filled in the manner prescribed herein for regular appointments to such office. SECTION 5.5. President. The President shall be the chief executive officer of the corporation and shall, subject to the control of the Board of Directors, have general supervision, direction and control of the business and affairs of the corporation. The President shall preside at all meetings of the membership and of the Board of Directors. The President shall be ex -officio a member of all the standing committees, including the executive committee, if any, and shall have such other powers and duties as may be prescribed by the Board of Directors or the Bylaws. The President shall keep, or cause to be kept, a book of minutes, at the principal office or such other place as the Board of Directors may order, of all meetings of the directors and members, with the time and place of holding, whether regular or special, and if special, how authorized, the notice thereof given, the names of those present at directors' and membership meetings and the proceedings thereof. The President shall give, or cause to be given, notice of all the meetings of the membership and of the Board of Directors required by the Bylaws or by law to be given; the President shall have such other powers and perform such other duties as may be prescribed by the Board of Directors or by the Bylaws. SECTION 5.6. Vice President or Vice Presidents. The Vice President or Vice Presidents shall, in such order as the Board of Directors shall determine, perform all of the duties and -8- exercise all of the powers of the President provided by these By -Laws or otherwise, during the absence or disability of the President or whenever the office of President shall be vacant, and shall perform all other duties assigned by the Board of Directors or the President. The Board of Directors may designate one of the Vice Presidents as Executive Vice President and the Vice President so designated shall be first in order to perform the duties and exercise the power of the President in the absence of that officer. SECTION 5.7. Secretary. The Secretary shall keep an accurate and complete record of this Corporation which shall include the minutes of all meetings, the By -Laws, reports of Officers and of committees; filing of corporate reports, etc., shall conduct correspondence of the Corporation, and shall give notice of all meetings. The Secretary shall conduct other duties as may be required by the Board of Directors. SECTION 5.8. Treasurer. The Treasurer shall receive and keep all the funds of the corporation, and pay them out only on the check of the corporation, signed in the manner authorized by the Board of Directors; said person shall have such other powers and perform such other duties as may be prescribed by the Board of Directors or by the Bylaws. SECTION 5.9. Subordinate Officers. The Board of Directors may from time to time appoint such subordinate officers or agents, including a Managing Director, as the business of the corporation may require. Upon such appointment, the Board of Directors shall specify or approve an employment contract, specifying the duties of such officers or agents, which may include the assumption of responsibilities assigned to other officers herein, and shall fix their tenure of office and allow them suitable compensation. SECTION 5.10. Executive and Other Committees. The Board of Directors may appoint an executive committee, and such other committees as may be necessary from time to time, consisting of such number of its members and with such powers as it may designate, consistent herewith and with the laws of the State of Hawaii. Such committees shall hold office at the pleasure of the Board of Directors. ARTICLE VI CONTRACTS, CHECKS, DEPOSITS AND FUNDS SECTION 6.1. Contracts. The Board of Directors may by general or special resolution authorize the President, Executive Director and/or any other officer or officers of the corporation to enter into any contract or to execute and deliver any WZ document, instrument, or writing of any nature in the name of and on behalf of the corporation, and such authority may be general or confined to specific instances. SECTION 6.2. Checks, etc. All checks, letters of credit, drafts, or orders for the payment of money, notes, or other evidences of indebtedness shall be signed by the President, Executive Director and/or such other officer or officers of the corporation and in such manner as shall from time to time be determined by general or special resolution of the Board of Directors. In the absence of such determination by the Board of Directors, such instruments shall bei signed by the President.' SECTION 6.3. Funds. All funds of the corporation shall be deposited from time to time to the credit of the corporation in such banks, trust companies, or other depositories as the Board of Directors may select. ARTICLE VII INSPECTION OF CORPORATE RECORDS AND BYLAWS SECTION 7.1. Inspection of Corporate Records. The books of account and the minutes of proceedings of the membership and directors shall be open to inspection upon written demand of any member, at any reasonable time, and for a purpose reasonably related to said person's interests as a member. Demand of inspection other than at a meeting shall be made in writing upon the President, the Secretary, or any other officer designated by the Board of Directors. SECTION 7.2. Inspection of Bylaws. The corporation shall keep in its principal office for the transaction of business a copy of the Bylaws of the corporation as amended or otherwise altered to date, which shall be open to inspection by the members at all reasonable times during office hours. ARTICLE VIII LIABILITY AND INDEMNIFICATION SECTION 8.1. Liability. No person who is a director, officer, employee, or agent of the corporation and no heir, executor, or administrator of any such person shall be liable to this corporation for any loss or damage suffered by it on account of any action or omission by said person as such director, officer, employee, or agent if said person acted in good faith and in a manner said person reasonably believed to be in or not opposed to the best interests of this corporation, unless with respect to an action or suit by or in the right of the -10- corporation to procure a judgment in its favor such person shall have been adjudged to be liable for gross negligence or willful misconduct in the performance of said person's duty to this corporation. SECTION 6.2. Indemnification. (a) The corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action, suit, or proceeding, whether civil, criminal, administrative, or investigative (other than an action by or in the right of the corporation) because - said person was a director, officer, employee, or agent of the corporation or any division of the corporation, again¢t expenses (including reasonable attorneys' fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by said person in connection with such action, suit, or proceeding if said person acted in good faith and in a manner said person reasonably believed to be in or not opposed to the best interests of this corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe said person's conduct was unlawful. The termination of any action, suit, or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which said person reasonably believed to be in or not opposed to the best interests of this corporation and, with respect to any criminal action or proceeding, had reasonable cause to believe that said person's conduct was unlawful. (b) The corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action, suit by or in the right of the corporation to procure a judgment in its favor because said person is or was a director, officer, employee, or agent of the corporation or of any division of the corporation, against expenses (including reasonable attofneys' fees) actually and reasonably incurred by said person in connection with the defense or settlement of such action or suit if said person acted in good faith and in a manner said person reasonably believed to be in or not opposed to the best interests of this corporation, except that no indemnification shall be made in respect of any claim, issue, or matter as to which such person shall have been adjudged to be liable for gross negligence or willful misconduct in the performance of said person's duty to this corporation unless and only to the extent that the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which such court shall deem proper. -11- (c) To the extent that a director, officer, employee, or agent of the corporation or of any division of the corporation has been successful on the merits or otherwise in defense of any action, suit, or proceeding referred to in paragraphs (a) and (b) of this Section, or in defense of any claim, issue, or matter therein, said person shall be indemnified against expenses (including reasonable attorneys' fees) actually and reasonably incurred by said person in connection therewith. (d) Any indemnification under paragraphs (a) and (b) of this Section (unless ordered by a court) shall be made by -the corporation only as authorized in toe specific case upon a determination that indemnification of the director, officer, employee, or agent is proper in the circumstances because said person has met the applicable standard of conduct set forth in paragraphs (a) and (b). Such determination may be made (1) by the Board by a majority vote of a quorum consisting of directors who were not parties to such action, suit, or proceeding, or (2) if such a quorum is not obtainable, by independent legal counsel in a written opinion to the corporation. (e) Expenses incurred in defending a civil or criminal action, suit, or proceeding may be paid by the corporation in advance of the final disposition of such action, suit, or proceeding as authorized by the Board of Directors in a particular case upon receipt or an undertaking by or on behalf of the director, officer, employee, or agent to repay such amount unless it shall ultimately be determined that said person is entitled to be indemnified by the corporation as authorized in this Article. (f) The indemnification provided by this Article shall not be deemed exclusive of any other rights to which those indemnified may be entitled, shall continue as to a person who has ceased to be a director, officer, employee, or agent, and shall inure to the benefit of the heirs, executors, administrators, and personal representatives of such person. (g) The corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee, or agent of the corporation or any division of the corporation against any liability asserted against or incurred by said person in any such capacity or arising out of said person's status as such, whether or not the corporation would have the power to indemnify said person against such liability under the provisions of this Article. Any such insurance may be procured from any insurance company designated by the Board. ARTICLE IX -12- ACCOUNTING YEAR The accounting year of the corporation shall end on June 30 of each year or such other period as may from time to time be established by the Board of Directors. -13- ARTICLE X AMENDMENT TO BYLAWS The Bylaws, and every part thereof, may from time to time and at any time, be amended, altered, repealed, and new or additional Bylaws may be adopted, by an affirmative vote of a majority of the Board of Directors. The undersigned, constituting the entire Board of . Directors of the corporation hereby,,adopt these Amended Bylaw's as ove of the . 9 day of 'November, 1993. a , Trina Nahm-Mi jo I Terri Lum Ruth Robison Men Sheets Paula Harris -White -14-