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HomeMy WebLinkAboutCOM 0122.039 2000-2002Stephan K Y amashiro Harry A Takahashi ".favor rv± • Director 1.4 f; . COUNTY OF HAWA111 DEPARTMENT OF FINANCE 25 Aupuni Stns, Room 118 • Hilo, Hawaii 967204152 (808) 961.8274 • Fax (808) %1.8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION• (. , 2 3 i 0 GRANT APPLICATION FOR _USCI,AL 0JJMU __ I.2_ pRS1GSAHi Legal Name of Orgamzaluon: _SPECIAL OLIM ICS HAWAII, WFST HAWAII ARBA Mailing Address. P.O. B02 2105, LBALAKRKUA,. ffI 98750 Facility/Site Address: 78-6580 MAMALAHOA HNT, tAILUA-KORA, HI 96740 Director/Site Manager: SHERT4 LUINGSTON, AREA DIRECTOR Organization President: NANCY BOITELO Contact Person (Gnat Writer). SHBRYL LIVINGSTONT Amount of Request for County Funds: $ 15 , 000 Total Annual Budget of Organization: $ 29,000 Has the appltcant applied for any other fimds from the County of Hawaii this fiscal yoaO ❑ Yes Source(Depalrtmem: No Agency/Program(s):Social Service Youth Programa Q Elderly Programs Check Categories: C1Culture and Arta I Education fl other sPOnTs Wft, dame the Program for which fntdlnB Is be tag requested: SPECIAL OLYMPISS NEST HAWAII PROVIDES A IHAR_ROUND SPORTS TRAINING AND ��- — --T-r-- - --7 —t— . -ATHC COMPETITION_PROGRALN IN A VARIETY OF OLTMPIC-.TIPS SPORTS_TO r zr.n�pxuiun sn c Y7TL_NXLUL RBTARDATIQN- AND CLOW! R LATRD - 12Z .3 `� DEVELOPMENTALDISABILITIES. B u D File No. .1- Ref. Tot- HSED c COMM. NOA Z�2- - 3 9 Ref. Ds I. QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: Be chartered or otherwise authorized to do busmen in the State for charitable purposes and exempted from the federal income in by the Internal Revenue Service Have a gowning baud whose members save without compensation and have no conflict of interest between their regular occupations and the services provided. ® Have bylaws or policies which describe the mama in which business u conducted, includng management. audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of mtereaL © Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the unsficaon of the County sufficient expertise to succasfWly carry out the service or activity ® Be licensed and accredited in accordance with applicable requuamenu of Federal, State and County laws II. GRANT CONDITIONS The applicant agrees to comply with the following tams and conditions prior to receiving a gnat award A. Comply with applicable Federal and Sar Im prohibnmg disr+imiaation against soy pan= on the beau of race, color, national engin, religion, creed, seat, age, or handicap. B. Agree not to use any public finds for purposes of entertainment or per"eutea C Comply with such other requiremems as the Director of Finance may proscribe to soot, adherence by the nonprofit orpuation with Federal, Sar, and County laws, and established sta dads for fiscal and program management. D. Allow the Director of Finance, the committees of the council and their saf8, and the Legnalative Auditor access to records, reports, Illus, and other relaid dornoata in order that the program, maeopmeat, and fiscal practises of the nonprofit eepniallon may be meoltored and evahard to an= the proper and effective expenditure of public hinds. A The applicant shall follow generally accepted accounting procedures and practices and shall maintain boola, .@cards, documents and ocher eviiism which suAickenly end properly account for the etpeediture of County Anda. The books, renes I soil ilocumanta shall be eabjea at all reasonable times to inspection. reviews, or audits by the County eapeaft apeacy, the Director of Finance, and the LegblatM Audtwr, or by their repress a Ives. B The County expending agency, Director of Fitaoce, or County Council may request periodic written iePM on the use of County Anda. C The nonprofit organization shall submit a Hotel wntten report to the Legaletive Auditor within sixty (60) days after lune 30 of the fiscal year The report shall i dub a explanation of the pWAW benefit derived from the swer*ng of the gran, a hating of other faults sources and amount obtaleed during the grant period, and a compksr aeooumdtig of all agmdiauu supported by Counq of Hawn grant Ands (par Chapter 2, Article 23, Section 2-142(d), Hawaii County Cade. amended Auput, 19991. -2r IV. QUARTERLY ALLOCATION Under no cucumstances shall grant funds be disbursed in a lump stun payment. Gnat funds will be disbursed to Grantees only through a quarterly allocation process The disbursement of grant Ands can be formulated on an equal quarterly apportionment basis. V. GRIEVANCE PROCEDURE The applicant will adopt and mamtsm a grievance procedure m assurt: proper accounting for any concern and complaints about its program or services that may arise from its members, employees, elms or from other members of the public. VI. DISCLOSURE OF INFORMATION All information, data or other material provided to the County by vrtue of the application shall be subject to the Umfotm Information Practices Act (UIPA), Chapar 92F, Hawaii Revised Statutes. All such nemenal is deemed government record and shell be open to the public and may be provided to other public and/or private Heading sources VII. CONTINUED ELIGIBILITY UTO Any appllea st or raipla it who wNihal6 or amlY tray material freta or ddNwat* =**presents such facts to the County of Howag shall: (1) Immadlafafy, be disqueNsd Aom oaauldentba for Noaptof t Oraot dmdinS, OR (2) be in violation of the tams of tM Oran Agtesesent of Comfy Ands is which ewe a giant oQuomettt can be terminated by the County and the recepient or provide may be liable to twmbtms all or it portion of any Ands teoerved therom. Special Olympics Hawaii West Hawaii Area (Legal Name of Organnalim) hereby agrswtoadmingew dwjpecial Olympics West Hawaii --General Funding (Program Tide) in accordance with the regulances, policies and prooedma prescribed by the Hawaii Courcy Fitence Department. Distribution of gnat Amds is Bmird to gnnees which are in compliance with County reVA M, policies and procedma. The County mamvw the right to withhold gnat diseftaoos at any time the grmtms is not in compliance. It a the policy of itis Cly of Hawaii and for thaw who do boaiaw with the Coanty to provide equal employmast %Vornnities to all pereoas ropMess of race. physical 8lwbilitia, color, religion, sett, age, or national origin es mendaaad by the Federal Civil Rights Acts, a amended, and any oder flydetal or stare laws relating to equal empbymset appeetanidas. DL AMENDMENTS TO THE AM ICATION/EVALUATION The applicant assures that it will submit to the Human Services Nonprofit Grant Revrw Committee (HSNPGRC) for prior review and approval a written request and justification for any chntgw, addition, or deleucns to any portion(s) of the greet appHeadoo or a duly eteeusd Gnat Agreement of Canty Paa6. The applicant will cooperate and assist in any after uodatuhn by the HSNPGRC to evahmle, inpest or olbrwiw monitor the effecrtiveneu. Gasibility, sail/or coat effmancy, of any and all pinnaces, polides tend pmoedmae or activities pursuant to this application or my gnat desipation or allocatiaa received a a rawdt of 6(s sWics"on. -3- JAN -24-2001 11:27 :rM IER�L�IVINGSTOV 32;14357 P.O;. X. AL-rHOInY AND CAPACMY Of AMACANT The Miert cwdit that it hr tho adwity rd Qw Wty tO doselap rd submit d& rrppliGawn. sed to fWb rdmoster AM VMIMm(I) roam to d1b gpiietlw. �:. .M NARRATIVE QUESTIONS •:• Provide a narrative response to each of the questions in the headings listed below. -%aswers will Ee evaluated upon the measurable objectives and outcomes to be achieved in relat.on to the costs, benefits and overall effectiveness of the proposed program/service(s) Answer the questions in the order in which they appear. Answers will be scored according to clarity and conciseness Narrative section must not exceed a total of Ten (10) pagea (excluding appropriate attachments) •? Place attachments in sequential order at the !ad of the narrative section and designate the corresponding question number on each attachment. 0 Please maintain a minimum typeface of 10 points. PROGRAM/SERVICE 13ESCRrPTION A.Overview: 1) Describe the program for which funding is being requested. 2) What unique or significant service will be provided? 3) What specific outcomes aro to be achieved? 4) How will the proposed program empower participents/clients to become self-sufficient and facilitate positive social change? B. ProblemilUed: C. I ) What is the problem/need the proposed program is designed to meet? 2) Who is the target population and what aro the specific needs? 3) What is the geographical ams(s) to be served, and hours of operation? 1) What specifle measures will be taken to collaborate/coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? 2) How will these measures reduce or eliminate any existing duplication of services to your designate target group? D. Goal and ObteedIM: 1) What aro the major goaldbenchinarks of the proposed program? 2) What specific objectives/action steps aro planned for each goal? 3) What is the timeline (start and and dates) for each action step? 4) «hat significant client -centered outcome(s) will the program achieve' Include in your answer how many participants1clierts will a) Attain at least one personal program outcome, or b) Show measurable progress towards your program goals Service Delivery: :) What methodology will be used in the proposed program's delivery of service(s)7 F. Evaluation: 11 What process will be used to evaluate the program and service(s)? 2) How will this process measure the outcomes specified in Item D. (1-4)9 G. Proenm Feu• 1) Does your organization charge a membership fee for service participants? [If yell: Describe or attach fee for service information. 2) Does the proposed program charge participants a fee for service(s) provided by your organization? [I(yell: a) Describe or attach fee for service information; and b) Describe how you will ensure that all interested participant will be included desptte an inability to pay the entire fee. H. Viability: 1) What is your justification or rationale for the expenditure of public funds for the proposed program? 2) What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? I. low: l) Complete the attached Budget tables; and 2) Provide appropriate attachment, as indicated. 3MW'T►`Rd l) Has the organization's Board of Directors received formal training within the past }r` two final yaarsT (If yelcall s Attach certification/verification of board training. [If no]: i a) What plans do you have to provide formal training to your Current Board of Directors? b) When will the next board training be completed? c) How will you proved formal training to newly arriving board members or board. members who miss a scheduled training? 2) What am the Jidm= roles and responsibilities of your organization's Executive Director? e&f -—bl1k.�Q�,t.'�S 3) Whit aro the primary roles responsibilities of your organization's Board of Directors? (Clarify role of executive officers vs. general membership). B. Past Performance: l) A How effective has your organization/agency been in achieving program goals n the past two (2) fiscal years? Include the following information n, a) Quantitative data on numbers served; and /i➢Y' b) Qualitative data showing number and % of participants achieving measurable outcomes C. Financial: � I 1 Have your organization's current program operations remained the same as last year9 What major program or financial changes will be incurred next year') >n0� 2) What is the status of all of your organization's mayor contracts or agreements for 111W the coming year (employment agreements, office leases, prim ry ran �'� revenue/suppiier,etc.)? ,�'�1'•r 6 auo� i"i IF 3) Pow does the p�/gra„t�it into your r yzt' ''s long range financial Ian? tILUYv viol D. Wi Moaltoeiae; 1) During the past tow (2) fiscal years, what financial and/or administrative monitoring has your organization received from any and all funding sources? B _� Plea" [lot all monitoring sources, contact u and pYooa numbers. ►l�tluG�f �n� E. Alcohol. Tobacco and Dsvg-Few WorYnlaea Pellelse and In�rsnalloa: 1) How does your organization address alcohol, tobacco, and other drug prevention information dissemination as pert of your workplace and/or program environment? ORAL TESTIMONY �Y Oral testimony before the HSNPORC is ONLY for the purposes of clarification or explanation of specific items relating to the program description. 4% Please limit agency personnel for oral testimony for the Executive Director, Board Chairperson (or a representative) and the Comptroller/accountant. Program measuresioutcomes, the budge and agency financial status and fiscal accountability will weigh significantly in the evaluation of gram proposals. Please be prepared to focus your oral testimony on the following: Program: 1. Aro the program goals and outcomes clearly stated, measurable, verifiable, achievable and appropriate to the problem/ased? 2. Do the service objectivedbenchmarks logically lead to the accomplishment of the program gals? Rolm: I . Is the agency financially viable and the program budget sound, reasonable and in proportion to the program specifications? 2. Do salaries appear compamble to similar positions in the community and/or are any salary increases reasonable and ubqua slyjustified? A. Overview: l) Describe the program for which funding is being requested 2) What unique or significant service will be provided9 3) What specific outcomes are to be achieved' 4) How will the proposed program empower participantsichents to become self-sufficient and facilitate positive social change" The mission of Special Olympics is to provide year-round sports training and athletic competition in a variety of Olympic -type sports for all children and adults with mental retardation or closely related developmental disabilities, giving them continuing opportunities to develop physical fitness, demonstrated courage, experience joy and participate in the sharing of gifts, skills and friendships with their families, and other Special Olympics athletes and the community Since the creation of the non-profit Special Olympics Incorporated program in 1968, Special Olympics Hawai'i has been providing year round athletic training, in tens sports for individuals with mental retardation or closely related developmental disabilities, from ages eight to eighty Special Olympics training programs and athletic events are open to every individual eight years and older, regardless of skill level or extent of disability, who have been identified by an agency or professional as having mental retardation, a cognitive delay as determined by standardized measures or a significant teaming or vocational problem due to cognitive delay which requires specially designed instruction Athletes compete with others grouped according to age, sex and records of past performance, so that, in every event, every participant has a chance for an award For individuals with severe and profound limitations, Special Olympics also offers a program with emphasis on training and participation, rather than on competition In Special Olympics, everyone is a winner An emphasis on increased fitness and health for the athlete is primary to the mission of Special Olympics, but the program's benefits to the whole individual clearly go far beyond that According to a study conducted by experts in mental retardation at Yale University, participation in Special Olympics enhances athletes ability to perform better in school, at work and at home The length of time spent in Special Olympics was shown to be the greatest predictor of increased social competence—more reliable, in fact, than IQ In short, athletes enjoy a better quality of life because of their Special Olympics experience The Special Olympics West Hawai'i Area Program currently provides sports training and competition for 25 athletes ranging from ages 8 through 55 We have a core group of dedicated coaches, volunteers and family members who comprise our management team and facilitate our activities Our program offers basketball, bocce, bowling, unified bocce, unified bowling, aquatics, track and field, powerlifting, T -ball, soccer and outngger canoe paddling as a demonstration sport West Hawat' i athletes also have opportunities to participated in regular community events, some of which are *As volunteers—sharing in the work at area fundraising projects *As competitors—running/swimming in the local "Peama f' races 'As supporters of other athletes—serving at our annual Ironman Tnathlon aid station Through these activities, athletes gain a healthy sense of belonging within the larger society under conditions whereby they are accepted, respected and given a chance to be valued, productive citizens Perhaps the most important aspect of involvement, as seen through the eyes of our athletes, is the friendship they make and keep throughout their lifetimes B. Problem/Need: 1) What is the problem/need the proposed program is designed to meet? 2) Who is the target population and what are the specific needs? 3) What is the geographical area(s) to be served and hours of operation° All people with mental retardation or closely related developmental disabilities deserve to lead full, active lives, enriched with social and recreational opportunities that most of us take for granted Unfortunately, appropriate physical education programs in the public schools and social service programs that realistically address the special needs of this population are virtually non-existent Young people who are isolated from life experience by a disability have little chance for the developmental growth and acquisition of important skills that they will need to gain employment, maintain relationships and function independently as adults Moreover, according to the Surgeon General, "people with disabilities are at greater risk for health related problems due to a lack of physical fitness " We are working to reduce the tisk We need to expand our program to ensure that every eligible individual in the West Hawaii Area, which ranges from Kohala to Ka'u, has the opportunity to benefit from participation in Special Olympics C. Collaboration/Coordination: 1) What specific measures will be taken to collaborate/coordinate with other community resources to achieve maximum program efficiency and cost effectiveness9 2) How will these measures reduce or eliminate any existing duplication of services to your designated target group9 At present, other sports organizations do not accept the majority of athletes with mental retardation The reason for this is in the ability level We have been successful with some of our higher functioning athletes in moving them into some of the adult programs Our program with school age athletes has still fallen short as the unplementation of the inclusion of students with special needs in the regular education classes is still in a transition stage and has not yet lent itself the time and staff to make it happen We still continue to offer training, funding and material to the Department of Education in hopes of moving into both of these areas more efficiently Special Olympics International has developed several programs, i e , unified teams, sports clubs and partners programs in an effort to bridge the gap of where people with mental retardation can fit Special Olympics West Hawai't would not exist if it were not for the West Hawai'i community Out athletes are part of the community, our volunteers are drawn for the community, and our support comes from the community Special Olympics West Hawai'i has worked and will continue to work closely with the community As an example, Special Olympics West Hawaii and Special Olympics Hawaii have worked closely with the Hawaii County Police Department with respect to the Troy Barboza Law Enforcement Torch Run The opening ceremonies four our Spring Area Games culminated in the torch being passed by Hawai'i's finest to our athletes for the official lighting of the Special Olympics cauldron Special Olympics West Hawai'I and Hawaii County Parks and Recreation Department interface frequently with respect to facilities and again this year, employee Frank Douglas has helped in organizing the use of the Kona Community Aquatic Center for our Neighbor Island Regional Swim Meet Special Olympics West Hawaii and Kona Krafts work together to provide transportation for many of our athletes from South Kona to practice, competitions, and fundraising events Serving the same target population but not the same needs, both groups have realized that cooperation will provide our clients with the best possible opportunities for success and joy in life Special Olympics West Hawai'i continues to promote community involvement through its unified sports program Unified sports are comprised of teams made up of half Special Olympics Athletes and half athletes from the community that are not mentally retarded Finally, Special Olympics West Hawaii interfaces with and has received support from the private sector such as hotels and other service organizations through both monetary donations and volunteers D. Goals and Obiectives: 1) What are the major goals/benchmarks of the proposed program9 2) What specific objectives/action steps are planned for each goal') 3) What is the timeline (start and end dates) for each action step9 4) What significant client -centered outcome(s) will the program achieve9 Obiectives/goals The overall objective of Special Olympics is to provide an avenue for athletic competition for children and adults with mental retardation on the west side of the island of Hawaii Recruiting, training and equipping special athletes, unified partners, coaches and volunteers Outreach to special education students, Continue to provide consistent sports training which is cost free to any child or adult with mental retardation. To expand the program by increasing the number of active athletes, volunteers and coaches as well as by increasing the vanery of sports offered through practices and competition To provide a program that allows its athletes to believe in themselves, a philosophy that is reaffirmed in the Special Olympics oath that is recited by one or more athletes before every competitive event, "Let me win, but if I cannot win, let me be brave in the attempt " In order to attain our goals, we must address certain critical needs including transportation and outreach of athletes and volunteers, address the training needs of both and raise the funds to accomplish these goals As to a date of accomplishment, the Special Olympics program is an ongoing year-round program We strive to reach our goals 365 days per year Outreach Goal Outreach within the DOE The DOE by law is not allowed to provide us with information regarding potential athletes Given the movement of integrating special education students into regular education classes, our objective wilt be to work with principals, teachers and the Department of Education (DOE) liaison for special education programs in order for us to assess the need and interest of the Special Olympics program within each school Special Olympics International and Special Olympics Hawaii have developed a format to inform schools and parents about our program We provide information packets each year to all West Hawaii schools Currently, our goal is to add on 12-15 additional clients in the next year from the school system With additional athletes, Special Olympics West Hawar'i will require additional volunteers Our goal intends to increase its volunteer base by an additional 10 volunteers by the end of 2001 Training Goal Sports training and competition are the heart of Special Olympics Special Olympics West Hawai'i provides a comprehensive year-round training program designed to ensure that the participation of our athletes is safe, enjoyable, and productive Individuals who volunteer have a variety of opportunities and resources from which to receive orientation and/or training about Special Olympics Information and orientation will come from Program Guides, coaches meetings, coaches clinics, Area conferences, and Annual Chapter conferences, and other conferences deemed necessary by the Chapter, the Area Director and Area Training Chairperson Games and Competition Goal Special Olympics West Hawat'i seeks to offer every athlete at least three opportunities annually to participate in locally based competitions in each sport in which he/she is interested These activities include competitions with teams or individuals other than those with whom the athlete trains In addition, in order to give athletes broader opportunities, provincial, regional, national, and international competitions, as well as tournaments are organized, within available resources These types of competitions are open to the athletes representing the full range of skill levels Fundraising Goal In order to put all the programs in place, we have several fundraisers in place for 2001-2002 We have an additional volunteer who is our Fundraising Chairperson Special Olympics West Hawai'i conservative budget for the 2001-2002 year is $28,615 The objective of the fundraising committee is to raise the funds that will ensure that the requirements of the budget are met With respect to our administrative needs, our objective is to continue to maintain our day-to-day operations An enormous amount of paperwork is created and disseminated to athletes, volunteers, coaches, families, caregivers, teachers, service organizations and other agencies working within the Special Olympics community With respect to the falUwtnter season (basketball, bowling, unified bowling, bocce and unified bocce), our objective is to provide the funds necessary for our primary costs rental of the bowling alley, supplies, and round trip airfare to and from Oahu for athletes, coaches, and chaperones for state competition The fall/winter season rims from September to December With respect to the spring season (track & field, swimming, powerlifting, t -ball), our objective is to provide the funds necessary for our primary costs transportation, supplies, and round trip airfare to and from Oahu for athletes, coaches, and chaperones for state competition Special Olympics West Hawai'i will also host a regional swim meet and regional powerlifting competition for outer island teams, which will require additional outlays of money The spring season runs from February to May Finally, with respect to the summer season (soccer, tennis), our objective is to provide the funds necessary for our primary costs equipment, coaches training and round trip airfare to and from Oahu for athletes, coaches and chaperones for state competition The summer season runs from June to August September 8-9, 2001 is the Hawaii State Leadership Conference on Oahu At the last leadership conference, Special Olympics West Hawai'i sent over 6 individuals (athletes, coaches, family members and the Area Director) We hope to send at least 15 this year All these programs, competitions, and experiences allow the athletes to develop physical fitness, demonstrate courage, experience joy and participate in a sharing of gifts, skills and friendships with their families, other Special Olympics athletes and the community E. Service Delivery: 1) What methodology will be used in the proposed program's delivery of service(s) As mentioned in the outreach goals under section D, cooperation with the local school system is required to expand the Special Olympics program in West Hawaii It is also important to work closely with those facilities that care for and provide services to the adult population with mental retardation such as the Adult Day facilities, Kona Krafts and the Kona Krafts Group Home Currently, Special Olympics West Hawaii serves all five members of the Kona Krafts Group Home and hopes to recruit more of the day workers in this next year F. Evaluation: 1) What process will be used to evaluate the program and service(s)9 2) How will this process measure the outcomes specified in Item D, (14)9 Methods of evaluation 1) Methods of evaluating the identification of potential athletes We will be able to evaluate whether or not we have successfully identified potential athletes by continuing our practice of taking an athlete count at each practice session and competitive event By providing a quality program, more potential athletes will be enthused to participate 2) Methods of evaluating success in informing and disseminating information about Special Olympics West Hawai'i Experience has taught us we do not always receive a response from those to whom we have disseminated information (schools, service organizations, and private businesses) To evaluate the success, we will continue to keep a control log of those, to whom we have sent information and the responses, if any, we receive By evaluating these responses, we are aware of what works and what does not work 3) Methods of evaluating success in acquiring and educating volunteers Our success as to obtaining new volunteers is also easily measured_ A list with the names, addresses and other pertinent information of all volunteers is maintained and updated as new volunteers are added If our volunteer base increases, we have been successful This past season we have had more new coaches than ever before that were trained and certified When the community knows that we have a quality program they are encouraged to participate Properly trained volunteers take ownership 4) The evaluation process that we use is based on the turnout that we have for our competitions, not only in athletes, but in volunteers as well Representatives from the Chapter office also evaluate the West Hawaii area Special Olympics West Hawai'i must provide proper competition to receive accreditation, which allows us to operate under the Special Olympics charter 5) Methods of evaluating whether we have raised the money to pay for the program We will evaluate our funding efforts at formal monthly management meetings and at meetings with finance and fundraising committees, at which time financial reports are presented By closely evaluating our budget and fundraising efforts we will know if we are on target Special Olympics Hawaii also monitors and evaluates our budget and fundraising plans As to how many participants clients will attain at least one personal program outcome We believe all 25 athletes, as well as all new athletes, will reap the benefits of health and well being, recreation and exercise through Special Olympics West Hawaii G. Program Fees: 1) Does your organization charge a membership fee for service participants'? 2) Does the proposed program charge participants a fee for service(s) provided by your organization'? Special Olympics West Hawat'i does not charge its athletes, coaches or chaperones any membership fee or fee for services The program covers all costs H. Viability 1) What is your justification or rationale for the expenditure of public funds for the proposed program? 2) What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year9 Special Olympics West Hawai'I actively works to serve the mentally retarded children and adults on the west side of the island of Hawaii There is no duplication of services for this target population in this realm The justification for use of public funds is that our athletes also serve as vital parts of the community, involving themselves in activities that support the community There is no other program, government or private, that meets the athletic needs of this population and therefore, support from public funds is logical In the near future, we will work hard to raise funds by conducting fundraisers, applying for grants and through continued community support and private contributions Our program plans to continue to outreach to people and families of people with mental retardation in order to eventually serve the entire target population on the west side of this island L Budget: 1) Complete the attached Budget tables; and 2) Provide appropriate attachments as indicated See attached tables and documents A. Board of Directors: 1) Has the organization's Board of Directors received formal training within the post two (2) fiscal years? ]If yea]: Attach certificatiodverification of board training. �If ao]: a. What plans do you have to provide formal training to your Current Board of Directors? b. When will the next board training be completed? c. How will you provide formal training to newly arriving board members or board members who miss a scheduled training? 2) What are the primary roles arid responsibilities of your organisation's Executive Director? 3) What are the primary roles and responsibilities of your organization's Board of Directors? (Clarify role of executive officers vs. general membership) The Board of Directors receives training annually at a training meeting. Please refer to attached meeting schedule for the year to note the date of the next tmimng meeting. In respect to the primary roles of the Executive Director as well as the Board of Directors, please we attached By -Laws for the organization. B. Pant Performaacee 1) How effective has your orgmizatioadaliency been in achieving program goals m the past two (2) fisoal yam? Include the tblbwing information: a) Quantitative data on numbers served; and b) Qualitative data showing number and % of participants achieving measurable outcomes. Plesse see attached chart C. Fj0acial: 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 2) What is the status of all of your organization's major contracts or agreements for the coming year (employment agreements, office leases, primary grant revenue/supplier, etc )'? 3) How does the proposed program fit into your organization's long-range financial plan') The current program operations have remained the same over the past year The financial changes expected to be incurred in the next year arc the additional costs of providing quality services to our expanding athlete base. The status on all major contracts and agreements for the organization are status quo There aro no employee agreements currently in place. The majority of financial revenue we receive is through corporate contributions as well as individual contributions. We do receive grant funds from the Ironman Foundation based on annual submission of a gram request. This grant application is the only one filed with the County of Hawai't for our program in West Hawaii. D. Monitoring: 1) During the past two (2) fiscal years, what financial and/or admuustrative monitoring has your organization received from any and all fimding sources? Please Wt all monhoring sources, eonhct ung and phone nambem All financed actions of the Special Olympics West Hawai'i program are monitored by Executive Director, Nancy Bottelo, P.O. Box 3293, Honolulu, HI 96801. The Special Olympics West Hawaii program files annually for accreditation from the Special Olympics Hawai'i office and Area Directors are formally reviewed annually as well as monitored at quarterly Area Director Meetings. The Special Olympics Hawaii chapter office annually undergoes an outside audit. Plase see attached copy 117773 r7 7, , 1) How does your organization address alcohol, tobacco, and other drug prevention information dissemination as part of you workplace and/or program environment') SPECIAL OLYMPICS INTERNATIONAL has always maintained a policy of non-use of drugs, tobacco and alcohol. Special Olympics West Hawai'i follows this policy by including in our coaches training, care giver communications and athlete training the doctrine that the use of these substances will not benefit an athlete and is not acceptable Special Olympics West Hawai'i has several athletes and coaches who could be representatives of a community coalition. §� \� $I � _ � 2 ■ - 2 ! 2 Go ., y 10 00 !� � w as ' M Ing W U C .w - O O O S�- p J ' rld ' ••`� Qg9 •' �. 9.1 OPZ 4 IA O 1 r � , r JI i' �( ` y �I � • • N P'! a In • � es dI� U 'l O � I ° O ° I sic M O IO O 1 Igtl O ' OO ° w f��i ~ ■ q G ~ n O O N O I e�0�f O ° O oo •I '^ o ' °o o v°+ 0 M M M N t M O O ply NIA ° O - ° i • i CQ� CQ� S � N �pQg Ito � A H 4 A � y a G F Ila t ° MONO $>All Q Q _ �" e Fm w H m� T V6 o� o N I N v o w N ya F D+ i 11� O O S o S S S S S o o of QQ $ 6; LM N M o S S in n IA Im OD I � F 8 8 S O O S 8$ M S v1 O �0 .fir %D F$ .� fn N N QI X N O g N 00 U V � X ~ X W U ~ < h7 fFA cc $ 00.1 PC F C7 m Area Expense Expenses Office—Marehouse Rent 250 Telephone/FAX 500 Uthhes/Janitonal 0 Office Equipment (list it purchasing) 0 Postage 1200 SUB-TOTAL OF ABOVE 1950 TOTAL PR 1740 TOTAL CONFERENCES 4400 TOTAL FUNDRAISING 1885 TOTAL TRAINING 3245 TOTAL COMPETITION 15395 TOTAL EXPENSES 28615 TOTAL REVENUE 33750 13ALANCE (+ or - ► 5135 REVENUE SOURCE 2001 Budget Corporate Contributions (list) Hawaii Smarts Connection _ 1000 Individual Contributions 1000 Service Clubs 2500 Grants (list) Crane Foundation 2500 Ironman Foundation 3500 Luke Foundation 5000 Department of Education Grant 3000 Hawaii County Human Services Grants 5000 Merchandise Sales list by event) Torch RWA uatics Meet 50 Powerlifting Meet 50 M&M's Fundraiser 600 See's Candies 500 In-store heart sales 500 Special Events list individually) P&G Car Wash(January) 500 P&G Car Wash(February) 500 P&G Car Wash March 500 Car Wash(April-June, Aug -Nov 3500 Consolidated Theater Drive 1000 SOHI Co-PEMomy 2500 Bank Interest 50 TOTAL REVENUE 33750 Special Olympics Hawaii 2001 Approved Budget REVENUES Corporate Contributions 212,500 00 Foundations 362,366 00 Individual Contributions 207,900 00 Service Clubs 2,50000 Special Events 281,500 00 Merchandisin 12,000 00 Interest Income 47,650 00 In -Kind Donations 50 000 00 TOTAL 2001 REVENUES 1,176,416 00 EXPENSES Salaries and Benefits 435,720 00 Supplies, Equipment, Services 59,466 00 Occupancy, Insurance 67,450 00 Public Education/Volunteers 11,626 00 Fundraising 85,350 00 Conferences 33,735 00 Area Budget 32,603 00 Indigenous 118,255 00 Sports Training 78,855 00 State Summer Games 120,526 00 Aukake Classic 8,05000 State Holiday Classic 70,491 50 Weinberg Regional Toums 35,000 00 World Games 10,860 00 TOTAL2001 EXPENSES 1,167,98750 TOTAL 2001 REVENUES 1,176 416 00 TOTAL GAIN (-LOSS) 8,42850 CIAL OLYMPICS HAWAII BALANCESHEET DECEMBER 31, 2000 ASSETS CURRENT ASSETS 37,427 55 CASH - CHECKING 93,243 89 FIRST HAWAIIAN BANK JBR 20,914 43 FIRST HAWAIIAN BANK MAXIMIZER 20,753 16 BANK OF HAWAII MMKT ACCT 24,346 40 BANK OF HAWAII TIME DPST ACCT 150,000 00 CERTIFICATE OF DEPOSIT FHB 125,000 00 WEINBERG ENDOWMENT FUND 500.000 00 ACCOUNTS RECEIVABLE 2,80000 ADVANCE RECEIVABLE 1,41545 GRANTS RECEIVABLE 30,077 75 PREPAID EXPENSES 4,09730 PREPAID INSURANCE 17,679 06 TOTAL CURRENT ASSETS FIXED ASSETS OFFICE EQUIPMENT 37,427 55 ACCUM DEPREC- OFFICE EQUIPMENT (27,628 01) FURNITURE & EQUIPMENT 3,55937 ACCUM DEPREC- FURN & EQUIP (2,801 00) PROGRAM EQUIPMENT 9,793 55 ACCUM DEPREC- PROGRAM EQUIP (3,177 70) TOTAL FIXED ASSETS OTHER ASSETS L T CHARITABLE GIFT ANNUITY 51,646 00 SECURITY DEPOSIT - LDS 2,10600 SECURITY DEPOSIT - MIRASA J V 80000 INVESTMENT -TIMESHARE INTEREST 5,04800 TOTAL OTHER ASSETS TOTAL ASSETS 990,327 44 17,173 76 59,600 00 1,067,101 20 "'ECIAL OLYMPICS HAWAII BALANCE SHEET DECEMBER 31, 2000 LIABILITIES AND EQUITY CURRENT LIABILITIES ACCOUNTS PAYABLE 30,312 00 PAYROLL WITHHOLDINGS 2,121 82 ACCRUED PAYROLL 11,21276 TOTAL CURRENT LIABILITIES TOTAL LIABILITIES EQUITY UNDESIGNATED FUND BALANCE 421,330 15 DESIGNATED FUND WEINBERG 500,000 00 FUND BALANCE- EQUIPMENT 19,352 63 RETAINED EARNINGS -CURRENT YEAR 82,771 84 TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 43,646 58 43,646 58 1,023,454 62 1,067,101 20 SPECIN. OLYMPICS HAWAII MCOME STATEMENT FOR COI.IHOIED OPERATIONS F V R THE 12 PERIODS ENDED DE(.F11,10ER 112000 PERIOD TO DATE YEAR -0 DATE MESENLE CONTxmUUONS 41399 34 40999 99 731945 41%60167 4200000 (4 39133) N KIND CONTRIDUTI01,15 w 3'5000 (375(l00) w 4500000 (45 ON)%) SPECIAL EVENTS -OTHER 302154 w 101351 6201111 2500000 1701111 SPECIAL EVENTS. SOI PROJECTS w 61500 (625 W) 2639111 75ww 1179313 LAW E`IFORCEMENT w w w 5612500 5000000 5 M w COMMLMTY RUN 1321100 50(XXIN (1673300) 4695600 6000000 030 00) TIP A -COP w w w S"224 6 500 00 (357 76) INDIVIDUALCONTRIBUTIONS w w w 219150 2INW (IN 50) COP -04 TOP It213 w 231223 925569 w 925S69 DR K S GOLF TOURNAMENT w w w 1993 w 5 000 00 (1 107 DO) MAYORS WALK N 1200000 (1200000) w 1200000 (12 ixxiw) PLANE PULL w w w w 120MW (12(XX)W) STRONGEST'DA KINE' w N W w 100000 (1000001 HSMA w w w w liNX)w (3]0000) NOOSES REVENUES w w w w 50000 (50000) OTHER EVENTS w 166661 (I 66663) 2552617 2000000 552617 NFL AUCTION w w w It 76323 2000000 (123175) CELEBRITY BASKETBALL GAME w N w L00000 100000 w DOE GRANT 1911115 9"161 19353 1:011750 119924% III CHARITABLEGIFT ANNUITY 51"600 N 5164600 51"600 00 5164600 BANK INTEREST 100b04 64103 45501 121661 19 110000 4%319 ENDOW HENT FUND INTEREST 130302 260000 (109191) 1010102 3120000 (109198) MERCHANDISING 5%150 450000 140150 1540100 limits 440100 TOTALREVENUE 15'15446 14677678 10377" 92442474 906624% 1760074 OPERATING E\PENSES SALARIES WAGES 2922922 2316317 (36085) 11849174 14041000 192826 PAYROLL TAKES 212946 341500 (H40) 1159387 2982000 (I "I all) EMPLOYEE BENFiITS 78M 214512 2 267 12 22 432" 28 141 O0 5 lit 14 PROFESSIONAL FEES 24"/I 152087 (%3 w) 19"145 1500000 (4"145) SUPPLIES GENERAL 459974 532999 61015 29 672 20 1661100 6%280 TELEPHONE 126100 21117 (42763) 1141867 1000000 (141867) POSTAGE! DELIVERY 51167 59111 5746 53w" 7169M 127410 FACILITIES RENTAL 465011 413750 (49) 38) 3401139 41600M 767671 FACILITIESRENTAL TRAINING w 2500 35M w 30000 IOD OII IANITOMAL w 9161 9163 11000 110000 mw PARKING 2400 w (24 W) 8950 % ({850) OFFICE REM 3"634 2 79175 (654 59) 12115 00 11 501 00 1 126 00 WAREHOUSE 40000 13111 (6661) 120000 400000 9ww MOVING EXPENSE w w w 370111 500000 229111 EQUIP RENT w 17601 17601 123% 241300 222910 EQUIP MAINTENANCE 3" 15 37511 611 11" 19 4 SIO W 1 31061 COPYING SERVICES w 25961 1"6) 221650 311600 12950 PRINTING 494% 211126 (211173) 1010591 1445000 3"409 PHOTOGRAPHY N 1663 1661 1801 20000 11197 PROFESSIONAL DU'FS 1646 16661 11017 1090% 2(XX)w 909N AWARDS 191134 181587 (213167) 1497222 15115M 21272 TRAVEL EXPENSES 4911823 1140200 (1011623) 17173419 19148100 2175211 CONFERENCE REGISTRATION FEES 17300 41137 25811 410635 649000 168363 SOI CHAPTER ASSESSMENTS 12%16 1201111 (011 1449793 1449900 O{ INSURANCE w 9w Il 9w 11 91100 1025000 991700 BOARD OF DIRECTORS MEETING w IN61 I%63 N 122000 128000 DOE MINI-GILANTS w 91661 91661 00 I I 00X0 0 I I 00X0 0 MERCHANDISE - LDRSHP COVE N OD N 14192 w (84192) T SHIRT PURCHASES 21129% 2362500 29510 5483541 5939100 450753 AREA REBATES 441611 325000 111162 1115692 9(XX)m (1275692) TOTAL OPERATING EXPENSES 13716292 10822279 (2831011) 24165190 900MIN 51199510 NET INCOME (LOSS) 20 191 34 1149199 (18102 45) 82 771 84 6 17600 76 595 14 SPECIAL OLYMPICS HAWAII ACCRUED INCOME FOR THE 12 PERIODS ENDED DECEMBER 31 2000 PER10D TO DATE YEAR TO DATE AURA I_ --Cum IJULXih :14Dut Vd:4-V4pL1----- 4URJUB DGET_ :IH4ID4�/C! REVENUE FOUNDATION CONTRIBUTIONS 00 6 958 37 (6,958 37) 7094000 93 50000 (12 560 00) INDIVIDUAL CONTRIBUTIONS 146810 123000 21810 17 234 93 1500000 2 234 93 INDIVIDUAL CONTRIBUTIONS- BOD 2 500 0O 41663 2 083 37 4 400 00 5 000 00 (600 00) IND CONTRIBUTION- DIRECT MAIL 11 67490 9 16663 2 508 27 112 15890 110 000 00 2 15890 IND CONTRIBUTION- DIAL AMERICA 31999 41663 (96 64) 925289 5 000 00 3 252 89 TELEMARKETING 4 606 00 2 916 63 1 68937 5223692 35 000 00 1' 236 82 IND CONTRIBUTION -CFC CAMPAIGN 820 35 833 37 (13 02) 13 662 13 1000000 3 662 13 CORP CONTIUBUTIONS- OTHER 00 3 75000 (3 75000) 2409300 45 000 00 (20 91' 00) CORP CONTRIBUTIONS- WINTER 1 50000 ' 500 00 (6 000 00) 11 50000 1500000 (3 500 00) CORP CONTRIBUTIONS -SUMMER 00 00 00 4820000 2500000 2320000 CORP CONTRIBUTIONS- SUSTAINING 12 50000 4 16663 8 333 37 29 54000 50 000 00 I'0 460 00) CORP CONTRIBUTION-TELEMARKET 1300000 354163 945837 4300000 4350000 50000 SERVICE CLUB CONTRIBUTIONS 00 8337 (83 37) 240000 100000 140000 IN-KIND CONTRIBUTIONS 00 3 '50 00 (3 75000) 00 4500000 (45-30000) SPECIAL EVENTS- OTHER 3 023 58 00 3 023 58 28 514 23 00 29 514 23 CORPORATE SPONSORS 00 00 00 33 49995 25 000 00 8 498 95 SPECIAL EVENTS- SOI PROJECTS 00 625 00 (62500) 26 293 33 7 50000 ;8 -93 33 LAW ENFORCEMENT 00 00 00 56 12500 5000000 6 125 00 COMMUNITY RUN 00 00 00 00 1000000 (1000000) JINGLE BELL RUN 3321800 50 000 00 (1678200) 4695600 5000000 (30.5400) TIP -A -COP 00 00 00 5642 24 6 50000 (857 76) INDIVIDUAL CONTRIBUTIONS 00 00 00 2 395 50 2 500 00 (104 50) COP -0N -TOP 2,382 23 00 2 392 23 9 255 69 00 9 255 69 DR KS GOLF TOURNAMENT 00 00 00 2 99300 5 000 00 (2 107 00) MAYORS WALK 00 32 000 00 (3200000) 00 3200000 (3200000) PLANE PULL 00 00 00 00 12 000 00 (12 000 00) STRONGEST -DA KINE' 00 00 00 00 300000 (300000) HSMA 00 00 00 00 500000 (500000) MOOSE'S REVENUES 00 00 00 00 50000 (50000) OTHER EVENTS 00 166663 (1 66663) 25 526 17 20 000 00 5 526 17 NFL AUCTION 00 00 00 18 769 25 20 000 00 11 231 75) CELEBRITY BASKETBALL GAME 00 00 00 100000 100000 00 DOE GRANT 10 187 Is 9 993 63 19352 120 117 30 119 924 00 193 50 CHARITABLE GIFT ANNUITY 51,64600 00 5164600 5164600 00 5164600 BANK INTEREST 109664 64163 45501 1266919 770000 4 968 19 ENDOWMENT FUND INTEREST 1,50802 2 600 00 (1 09193) 3010902 3120000 (1 091 98) MERCHANDISING -JINGLE BELL RUN 8300 30000 (41700) 26900 50000 (23100) MERCHANDISING - LEADERSHIP CONF 00 00 00 253500 00 2 535 00 MERCHANDISING- WINTER 5,82050 4 000 00 1 820 50 5 920 50 400000 1 820 50 MERCHANDISING- SUMMER 00 00 00 6 783 50 650000 283 50 TOTAL REVENUE 157 354 46 146 776 78 1057762 924 424 74 906,924 00 1' 600'4 i I Special Olympics Hawau (formerly known as Hawaii Special Olympics) Financial Statements I December 31, 1999 and 1998 I I I I I I I I I I I Akamine, Oyadomari & Kosaki Certified Public Accountants, Inc. Special Olympics Hawaii Contents Independent auditors' report Financial statements - Statements of financial position as of December 31, 1999 and 1998 Statements of activities for the years ended December 31, 1999 and 1998 Statement of functional expenses for the year ended December 31, 1999 Statement of functional expenses for the year ended December 31, 1998 Statements of cash flows for the years ended December 31, 1999 and 1998 Notes to financial statements -2- Page 3 4 5 6 7 8 9 4 �I I u I it I I I I� I I L1 i I I I I I amine, Oyadomar* Kosaki LTI'=1E1 D-3L;C -�CCOU\T,.{- Independent Auditors' Report To the Board of Directors Special Olympics Hawaii We have audited the accompanying statements of financial position of Special Olympics Hawaii (formerly known as Hawaii Special Olympics) as of December 31, 1999 and 1998, and the related statements of activities, functional expenses, and cash flows for the years then ended. These financial statements are the responsibility of the management of Special Olympics Hawaii Our responsibility is to express an opuuon on these financial statements based on our audits We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation We believe that our audits 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 Special Olympics Hawaii as of December 31, 1999 and 1998, and the changes in its net assets and its cash flows for the years then ended in conformity with generally accepted accounting principles Honolulu, Hawaii May 18, 2000 �-��^^'� i D���ori•U.-� 7�•�..�. Gres, d�,.�. , -3- 1440 Kapiolani Blvd, Suite 900, Honolulu, Hawaii 96814 Telephone (808) 941-0500 FAX 941-0004 ! Special Olympics Hawaii Statements of financial position December 31, 1999 and 1998 1999 1998 Assets Cash and cash equivalents $ 381,745 S 385,554 Shoo -term cash investment 88,000 10,7145 Contributions receivable 44,502 46,613 Prepaid expenses and other 7,785 4,444 Equipment, at cost (net of accumulated depreciation of $44,231 and $38,185 in 1999 and 1998, respectively) 14,863 9,721 Short-term cash investment, permanently restricted 500,000 500,000 Total assets S 1,036,895 $ 957,077 Liabilities and Net Assets Accounts payable $ 40,146 $ 49,446 Accrued expenses 15,919 12,955 Total liabilities 56,065 62,401 Net assets - Unrestrrcted 480,830 389,676 Temporarily restricted - 5,000 Permanently restricted 500,000 500,000 Total net assets 980,830 894,676 Total liabilities and net assets $ 1,036,895 $ 957,077 The accompanying notes are an integral part of the financial statements. -4- ' The accompanying notes are an integral part of the financial statements -5- Special Olympics Hawaii Statements of activities for the years ended December 31, 1999 and 1998 1999 1998 Changes in unrestricted net assets - Revenues Fundraising - Special events (vote F) $ 274,577 $ 237,074 Contributions 296,514 207,227 Merchandise sales 34,773 83,652 605,864 527,953 Direct marketing contributions (Note F) 181,740 158,350 State and county grants (Note G) 164,083 153,948 Interest income 40,306 41,158 Revenue from Special Olympics International, Inc. projects Other 18,716 2,464 5,664 1,606 Total revenues 1,013,173 888,679 ' Net assets released from restrictions: Satisfaction of program restrictions 5,000 - ' Total net assets released from restrictons 5,000 - Total revenues and other support 1,018,173 888,679 Expenses Program - Games 238,079 179,160 Training and other 512,132 525,930 750,211 705,090 1 Fundraising 115,607 116,159 Management and general 61,201 59,258 Total expenses 927,019 880,507 Increase in unrestricted net assets 91,154 8,172 Changes in temporarily restricted net assets - Foundation grant - 5,000 Net assets released from restrictions (5,000) - Increase (decrease) in temporarily restricted net assets (5,000) 5,000 Increase in net assets 86,154 13,172 Net assets at beginning of year 894,676 881,504 Net assets at end of year $ 980,830 $ 894,676 ' The accompanying notes are an integral part of the financial statements -5- �= ••• >D 00 G.`--00 00 *0 00 N N C\ O. MN M=O 00 M M10� C nMa-C`-00'n 'n Noo 'n M<r M'n M 00 'r _O OaOn .p Ov10000NNv'iCn10 V1� N[�l�'n c^i N — G 1D On MO N ^I M 7010 M M MN N•- -. ... 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O y U N N .O '0 W icC.1t C y 'flp D. u c y C y C V A Gam. 'fl oC C WE run c C 7 J U C Czo eLdi E°'O0 �u1-v n >1 a �' co y �1 U 67 N N u O. .r T i OD ..yU. € N W 00 y OWN 10 W C u o o A y o L o u o �,oa 000 3 H u E- �nA.w Q.4C4P. Oa. uC40.QE a.wU SAO A -6- 4 000N O 1D'nlOM ' M0001 ' N00 r-voolo ' moo n N U r- CD n X01 N01 NM10 Ln C14 00 en %n 'n Mn V 00 M C Cw N � 'n CO) N n n NO 1: CV o0 CV l ' - — n n O 'n 'n ") 1G Ooc 10 CS en M � V 10 n 1C 00104 NN — 10 'n N O O—- O N N— N — - O N N fA 69 010 M T c+110 NN00 ' hC1 ' ' 'n O t- a, y 00 n 1D — 00 in 00 X 01 10 M 00 Ir CD [� n 0 u 10 'n O M N in O% �--' 00 10 O 00 CCC � O 00 O O C 404 oc 06 � — N M 00—N M N CMV g N G � H Y y O N _ U U p x L O U N axi G y 0 C C u c CC3 U y A OC 7 0 �.' O y U N N .O '0 W icC.1t C y 'flp D. u c y C y C V A Gam. 'fl oC C WE run c C 7 J U C Czo eLdi E°'O0 �u1-v n >1 a �' co y �1 U 67 N N u O. .r T i OD ..yU. € N W 00 y OWN 10 W C u o o A y o L o u o �,oa 000 3 H u E- �nA.w Q.4C4P. Oa. uC40.QE a.wU SAO A -6- 4 N I.: 00 '�O M �O M 00 •• 00 4,100 .T .n•. Go v: ri 00 ON \0 0 M rl ttl � n v'i tt N ^ a O C I F- N— -- ^ O V 1 qT M M N N N ^^. i M ilq C io C\ �O f4 i ^ - - C , b - ^ N C\ — vn . , M ' C ' v1 — n w C IO 00 C' N M h r, >D M •ct 00 \O N C` �ov^ � C N 00 Q � ^ ll- vl n >D M — ... .0 y; N y ^-00 J M M h v y 104 CO 0 ''O O C\00 NMc1 O VAN C -- Wn 0 1, -- ^ O O r- CN 0, C� N 00 0 00 00 y --' rWn O 'TN�o \O at vi NIT \O - -M knCO) N^ H v N N vl .O — W ir9 6A M M N V1 ON ' b M \C 00 O N �c V1 V1 N V1 M C CA 00 N 110 rl •--• Ln M M �o -+ M M O O M C� CN v M 00 -- O �o 00 N M CN G1 r 00 "1 7 r- N v1 C� N O^ ON N O M m M CN 0 00 N N l� O CN :d N D\ 00 O -- vi O V -- O v'i N O C O� C+ E-:7 N H N N .•. ce s'+ aa Gn A E M a In n 00d `O %A a\NO N�o 0 O nv1M MN00 nm C�T O O n •x+00 O CN N M 00 m N O, O M G O U A CL �o CN r. G� O, I. M n �O NO v1 00 c1 M O N C -- N OO M ON C OO N [� G1 O CD �n t i n-,:17 -- -o o � N rz \O c F � 0o C l- V N ..- O h O --M N M N -•. — .� -.. -. rq vi A w~ d G -" O c i.9 K o a) O 00 v1 n kn�D Ln O O 0> a1 OI4tM N ^00-!M ANO b V 0. 3C7 fA y 2 W E �= y y � C G co N U ` ca G �C C x y t ou 'd C N❑ A O r C. d r C C C = c is n y O� ai A A C v y N y Com' �n F ... y 0.m y s 'GO p G y aCi a) L c0 9 v> C c A c O a y W y C r C .xj n ;a a) e c y y y y O C 0 a1 •� V °c E A YC 00 n a E a -- c c •= m C o o°'oo e o u W 0 3� *A. c n' 4.�UAOwv3�aE=31 aoU AO A F v�a.W -7- iv I L1 I 4 I I I 4 a a a 4 10 10 1-1 11 0 I Special Olympics Hawaii Statements of cash flows for the vears ended December 31, 1999 and 1998 Cash flows from operating activities - Increase to net assets Adjustments to reconcile increase in net assets to net cash provided by operating activities Depreciation Loss on disposition of equipment Increase to short-term cash investment Decrease in contributions receivable Decrease (increase) to prepaid expenses and other Increase (decrease)in accounts payable Increase in accrued expenses Total adjustments Net cash provided by operating activities Cash flows from investing activities - Purchases of equipment Proceeds from sale of equipment Redemption of investment Net cash provided by (used in) investing activities Net increase (decrease) to cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year The accompanying notes are an integral part of the financial statements -8- 1999 1998 S 86,154 S 13,172 6,106 6,359 18 275 (77,255) (735) 2,111 16,147 (3,341) 2,783 (9,300) 15,495 2,964 1,975 (78,697) 42,289 7,457 55,461 (11,466) (2,550) 200 - 75,000 (11,266) 72,450 (3,809) 127,911 385,554 257,643 S 381,745 S 385,554 Special Olympics Hawaii Notes to financial statements MOTE A - ORGANIZATION Special Olympics Hawaii (formerly known as Hawaii Special Olympics) is a non-profit organization incorporated in 1972 pursuant to the laws of the State of Hawaii prunanly to provide opportunities for physical activities, sports training and athletic competitive programs for children and adults with mental retardation. The Organization is accredited with Special Olympics International, Inc to conduct Special Olympics activities within the State Special Olympics Hawaii's programs are provided both statewide and through its eight district areas The Organization receives public support pnmanly through individuals, corporations, governmental entities and other organizations in the State of Hawaii At December 31, 1999 and 1998, the Organization's contnbuuons receivable were primarily from various organizations in the State of Hawaii. All of the Organization's December 31, 1999 contributions receivable are expected to be collected dunmg 2000 Revenues received from the State of Hawaii aggregated 11% and 13% and Special Olympics International aggregated 10% and 12%, in 1999 and 1998, respectively NOTE B - SUMIMARY OF SIGNIFICANNT ACCOUNTING POLICIES Unrestricted Net Assets - The Organization reports contributions as unrestricted support unless donor restrictions specify how the donated assets must be used Temporarily Restricted Net Assets - The Organization reports gifts of cash and other assets as restricted support if they are received with donor stipulations that limit the use of the donated assets When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions Donor restricted contributions whose restrictions are met in the same period as when received are reported as unrestricted support. At December 31, 1999, there were no temporarily restricted net assets. At December 31, 1998, the Organization's temporarily restricted net assets consisted of a foundation grant to be used for the Organization's Motor Activities Training Program Permanently Restricted Net Assets - The Organization reports as permanently restricted net assets gifts and bequests which have been accepted with the donor's stipulation that the principal be maintained mtact in perpetuity with only the income to be utilized At December 31, 1999 and 1998, the Organization's permanently restricted net assets consisted of an endowment to provide sports activities for handicapped individuals. The endowment provides for the contributed cash to be maintained in a separate account -9- Special Olympics Hawaii Notes to financial statements ;MOTE B - SUMMARY OF SIGNIFICANT ACCOUNTNG POLICIES (continued) 4 Basis of Accounting - The financial statements of Special Olympics Hawaii have been prepared on the accrual basis of accounting Cash, Cash Equivalents and Cash Investments - The Organization maintains cash, cash equivalents and cash uivestments at two Hawaii based financial institutions. Insurance for its accounts at these financial institutions are provided by the Federal Deposit Insurance Corporation up to $100,000. Uninsured cash, cash equivalents and cash investments at December 31, 1999 and 1998 approximated $753,000 and $702,000, respectively The Organization considers all certificates of deposits with initial maturities greater than three months to be short-term cash investments Equipment and Depreciation - Acquisitions of equipment are capitalized at cost, if purchased, or at the fair market value on the date of donation, if contributed. Depreciation is provided over the estimated useful lives of the assets on a straight -]me basis. Donated Use of Van and Services - Special Olympics Hawaii utilizes, without charge, a van on a month-to-month basis. The Organization is required to pay insurance and maintenance costs related to the van. As it is not material, the use of the van is not reflected in the financial statements. The Organization has not reflected in the financial statements, the substantial amount of donated services received in connection with the Organization's program and fundraising activities. Although significant, these services do not meet the revenue recognition cntena under generally itaccepted accounting principles. d The Organization is also the recipient of various donated goods (e.g. au travel, lodging) received in connection with the Organization's program activities. Accordingly, during 1999 the Organization recognized non cash contribution revenues and program expenses of $39,800, which represents the dfair market value of the donated goods. Donated goods received during 1998 were not sigmficant. Use of Estimates - The financial statements are prepared in conformity with generally accepted accounting principles and, accordingly, include amounts that are based on management's estimates and judgments. M -10- Special Olympics Hawaii Notes to financial statements NOTE G - GRANT AGREEMENT The Organization is the recipient of reimbursement type grants awarded annually by the State of Hawaii and the Counties of Maui and Hawaii At December 31, 1999 and 1998, remaining balances on these grants of approximately $76,000 and 564,000, respectively, had not been expended or received by the Organization. The remairung balances on these grants are not reflected in the Organization's financial statements at December 31, 1999 and 1998, since they did not meet the revenue recognition criteria under generally accepted accounting pnnciples 4 4 4 4 I is a ki I� '� - �• -12. Return Organization Exempt From � -TAU 1999' Farm 990 Under aeadon S01(s) ottha Internal Revenue Code (except bleak lung benefit trust or DgUe of m. Terry Pdvabi %vadation) or pegs 4947(&x1) aanexempt charltab4 trust Thu Form a Open nrmN Re..,,,,. aemw Note The oryarmaoon ffW have to uses a COPY of Use rafum m Sankey Sento reporting Mgmremenbi bi Public las eetlan A Far the 1990 calendar year, DR to year period beginning and ending 0 c^ed` r qe� C Name of organtudon D Employer Identification number 0g -Q- ."nu SPECIAL OLYMPICS HAWAII eee'er INaN a Pyr„ (FORMERLY HAWAII SPECIAL LYMPIC 23-7173957 S"' Number and street (or P O box if man Is not delivered to street address) Roomtsurb E T&lephone number eP«eKP.O. BOX 32 5 1-493L 531-1888 9SEd..w,a.e �nseuo cone City or town, state or country, and ZIPt4 F Check ► N exemption MUM. ,re■ �ONOLULU. HI 96801 application Is pending tie 0 Type of of organization ♦ LL Exempt under 501(c) (3 )-4 (Insert number) OR ► sector, 4947(x)(1) nonexempt charitable trust Nota: Section 5011(c)(31 exempt organizations and 4047(01nowmpt chow table trusts MUST attach a completed Sefiedule A Form 900 H(s) Is this a group return filed for aMllates7 Yes No I If ether box In H Is checked Yes,' enter four -digit group (b) If Yes; enter the number of affiliates for which this exemption number (GEN) ► _ return Is filed ► J Accounting method Q Cash ® Accrual K Cheek hers ► L—J d ttA organization's gross recorpta are normaly, not more than $25,000. The organization road not file a return with The IRS, but d N receeed a Form 990 Package In the mad, it should file a return without AnoneW data. Same stabil reau(ra a eamalats retura N ' Form 990 -EZ be used o ro with b sees TDO oOo tbtat aaaets pea dran 5250 000 at end o/ Pent I Revenue, Errpen"al. end Chances In Net Asset or Fund Balanus LHA For Paperwork Reduction Act Notice, Bee pool 1 of the separate bidMOdeoa. Form M (1999) essea+ 1 12-1M so 1 Contributions, gifts, grants, and similar amounts received: a Direct public support is 49 970. b Indirect public support I 16 a Government contributions (grants) I is 1 164,083. d Total (add lines 1a through 1c) (attach schedule of contributors) STMT 1 (cash$ 661.053. noncashs ) ld 661,053a 2 2 Program service revenue Including government ten and contracts (from Part VII, tins 93) 8 9 Membership dues and assnaments 4 40,306. 4 Interest an savings and temporary cash investments 8 S Dividends and Interest tram securities 8 a Gross rents 8a If Less rental expenses b e 7 Net rental Income or (toss) (subiraet 9ris fib tram 8rre Be) Other Investment Income (describe Po- 8o 8 a Gross amount from sale of assets other A Securities B Other o than inventory 88 200. b Less cost or other basis and sales expenses $111 217 . e Gam or (loss) [Cath schedule) <17 . d Net gain or (loss) (combine tine 8c, columns (A) and (81) STMT 2 9d <17.: 9 Special events and activities (attach schedule) a Gross revenue (not Including $ 0 . of contributions reported on line la) I go 309.350. If Less direct expenses other than fundri sing expenses I tib e Net Income or (loss) from special events (subtract line gb from fins 9s) SFS$ ST ATWAUM 3 as 309 350 . 10 a Gross sales of Inventory, less returns and allowances toe b Less cost of goods sold lob e Gross profit or (loss) from sales of Inventory (attach schedule) (subtract Imo 10b from line 10a) los 17 2 481 . 11 other revenue (from Part VII, line 103) 12 1 013 . 173 . 12 Total revenue laddlines 1d 2 3 4 5 Be 7 80 9c 10c and 11 = 0 12 14 15 Program services (from line 44, column (8)) Management and general (from line 44, column (C)) Fundraising (from line 44, column (D)) 18 7 211 . 11 61 201 . 18 1 607 . 1a 18 Payments to affiliates (attach schedule) 1T 927 019. 17 Tab) expenses ladd lines 15 and 44 column A 18 Excess or (deficit) for the year (subtract tine 17 from line 12) to 86 154. 10 8 4 676 i = 10 20 Net assets or fund balances at beginning of year (ham line 73, column (A)) Other changes in net assets or fund balances (attach explanation) 1 21 Net assets or fund balances at end of year combine lines 1B 19, and 20 LHA For Paperwork Reduction Act Notice, Bee pool 1 of the separate bidMOdeoa. Form M (1999) essea+ 1 12-1M so Form 27558 I Application for Extension of Time To Fib (Rev June 1998) Certeln Excise, Income, Information, and Other Returns DMB No 1545.0148 owv,.rt a ew rnsey I► File a separate application for each return. Please type or print File the HAWAII SPECIAL OLYMPIC 23 71739 57 Number, sheet, and room or surto no (or P 0 box no it mail is not delivered to street address) anginal and can copy by the due data for filing P.O. BOX 3295 your return City, town, or post office, state, and ZIP code For a foreign address, see instructions HONOLULU. HI 96801 Nota Corporale moorrw tax return filers must use Form 7004 to mgtmst en Monson of erne to file Pervgrehrps, REMICS, and busts must use Form 6738 to request an extension of orrw to file Form 1065, 1066, or 1041 1 1 request an extension of time until AUGUST 15 2000 to file (check only one) Q Farm 706-GS(D) Form 990-T (see 401(a) or 408(a)bust)= Form 1120 -ND (sec 4951 taxes) f'- u Form 8812 El Form 708-GS(f) Q Form 990-1 (trust other then above) Q Form 3520•A Q Form 8613 ® Form 990 or 990 -EZ Form 1041 (estate) Q Form 4720 [] Form 8725 Form 990 -BL Form 1041-A Q Form 5227 [:D Form 8804 Q Form 9904'F Q Form 1042 Q Form 6069 Form 8831 H the organization does not have an office or place of business in the United States, check this box [� 2a For calendar year 1999 , or other tax year beginning and ending b If this lex year Is for lees than 12 months, check reason India] realm LJ Final return Change in accounting period 3 Has an extension of Hine to file been previously granted for this tax year? Q yes ® No 4 State in detall why you read to allusion WE DO NOT HAVE ALL OF THE INFORMATION NECESSARY TO PROPERLY COMPLETE THE RETURN 5e If Nis form is for Form 706-GS(D), 708-GS(T), 990 -BL, 990 -PF, 990-T, 1041(atab), 1042,112D -NO, 4720, 6089, 8612, 8613, 8725, 8804, or 8831, enter the tentative tax, Was any nonrefundable credits. j b H this form Is for Form 990 -PF, 990-T, 1041 (estate), 1042, or 8804, iter airy Mendable credits and estimated tax paymanb made. Include any prior year overpayment allowed as a credit j a Balance due. Subtract line 5b from line 5a. Include your payment with this form, or deposit with FTD coupon d required Signature and Verification Under penalties of perjury, I doctors that I have examined thin form, Including accompanying schedules and statements, and to the bat of my knowledge and belief H is true, correct, and complete, and that I am authorized to prepare that form. FB.E ORRUMAL AND ONE COPY. The IRs will thaw below whether or not year application Is approved and will return the cosy. Applicant - To Be HAVE approved your application. Please attach thin farm to your return. We HAVE NOT approved your application. However, we have granted a 10 -day grace period from the inter of the date shown below or ale due date of your return (Including any prior extensions). This grace period is considered a valid extension of time for elections otherwise required to be made on a timely return Please attach this form to your refurn 4' i '.35 2000 Q We HAVE NOT approved your application After considering your reasons stated in item 4, we cannot grant your request for an extension of time to file We are hat granting the 10 -day grace period = • - •� 0 We cannot consider your application because it was filed after the due date of the return for which an extension was requested 0 Other Director By EXTENSION APPRn1/Fp Date If you want a copy of this form to be returned to an address other than that shown above, please enter the address to wild)►ple Iqs sent Name Place Type or Print Number, street and room or suiteno. (or P 0. box no. it mail is not delivered to street address) City, town, or poet office, stab, and ZIP code For a foreign address, sen instructions FTf)WnT.TTr.TT 17T 0FAT d_44AT LHA For Paperwork Reduction Awl Notice13041 , can separate Instructions Form 2758 (Rev 8-98) Mae eeofteeel(F()BXLFLA—WATT BPSCIAt• OT.yTi1PICS, 23-7173QS7 Paget .i rr l _ emont O All organizations must compkb column (A) Columns tB), (C), area (D) am required for seeflon 501(b1(31 and Oo not incW0 emamts Moon an one (8) Program (C) Marugemml Bb, 8b, 9b, 10b, or id ofPasrtl (A)Total semces andneneral (D)Fundrauing 22 Grants and allocations (attach schedule) ries a Memel s til Specific assistance to individuals (attach schedule) 24 Beneflte paid to or for members (attach schedule) 25 Compensabon of officers, directors, etc 20 Other salaries and wages 27 Pension plan contributions 20 Other employee benefits 29 Payroll taxes 30 Professional tundraismg fees 31 Accounting tees 32 Legal fees 33 Supplies U Telephone 35 Postage and shipping 30 Occupancy 37 Equipment rental and maintenance 30 Printing and publications 39 Travel 40 Conterences, conventions, and meetings 41 Interest 42 Depreciation, depletion, etc (attach schedule) 43 Other expenses (Itemla) 6 e it s SEE STATEMENT 4 M Tor luneeenal eaprrta (de ani to eeauph 4� Oeeevibtr oanpiaenp aaenwip}(OL enty O,r Asperaaill of Joint Cash. • Did you report In column (B) (Program services) any joint costs from a combined educational campaign and fundraising solicitation? ► Q Yes ® No N Yu; enter (1) the aggregate amount of these joint cosh $ . (ii) the amount allocated to Program services S M04 amou a ted to Mariaent and neral S red "4' the amount allocated to Fundrateln 04111 1'atemMt-01-90 4fam Servlq AOCOM011311m;A; What Is the organization's primary exempt purpose? ► S933 STATMUM 5 Pro rare Service ;susea �) Won. b 70 947p� area N) moa li d W ad, torr sue apeanr lar addenl N zap aidims Met devab. Nei ... t awor edue.r,w,t m a def wW mnma. , W Stole ftnUftr d Went eeni.d P biaaema amend et Dstas rlrwnf,t Nr an not rirvrlM (aeetlen 701(cXJ) and P) rereeeerf and 4etr(pn) nMmWMt W,1aEM eves lour elao enc fM amount d pant std eeewerf b etlra) a ATHL13TIC TRAINING AND COMPETITION FOR APPROXIMATELY 1700 CHILDREN AND ADULTS WITH MENTAL RETARDATION Grants and allocations 750.211. b Grants and allocations C Grants and allocations d Grant and allocations e Other program services attach schedule (Grants and allocations S f Total of Prodrm Service Expenses (should equal line 44, column (B), Program services) _,. _ .� ...._ ► 750,211. 2=-u� 12 -14.0 2 Form 990 (1999) gPECIP LYRICS WAI Fortn090(1999) (FORME HAWAII HASPECIAIL OLYMPICS, 23-7173957 Pages part RF Balance Sheets Mob Wham required, attached schedules end amounts within the des=pbon column should be for and -of -year amounts only (A) Beginning of year I (B) End of year 45 Cash - non-mlarest-bearing 600. 45 600. 46 Savings and temporary cash investments 384 954. 46 381 145. 47 a Accounts receivable 47a 44.502. b Less allowance for doubtful accounts 47b 1 46.613. 47c 44,502. 46 a Pledges receivable 4aa b Less allowance for doubtful accounts 48b 484 40 49 Grants receivable 50 Receivables from officers, directors, trustees, and key employees 50 • i • 51 e 011ier notes and loam receNable eta b Less allowance for doubtful accounts sib 5fa 82 52 Inventories for sale or use 4,444. 5a 7.785. 53 Prepaid expenses and deferred chuges 54 54 Investmente - securNes 55 a Investments - land, buildings, and equipment basis 558 Is Less accumulated depreciation 556 556 510,745. se 588,000. se Investments - other S8$ STA,TMOM 57 a Land, budding%, and equipment book 578 1 59.094. If Less accumulated depreciation STMT 7 b1 44,231. 9 721. 57e 14.863. 55 58 Other assets (describe ► 59 Total asset add lines 45 through 58 must equal line 74957,077. s9 0 8 00 Accounts payable and accrued expenses 62,401. so 5 61 e1 Grants payable 62 62 Deterred revenue 63 63 Loans from officers, directors, trusts", and key employees U a Tax-exempt bond Ilabliftiss 54a 816 Mortgages and ogler nobs payable 55 05 Other Ilabi9Ws (describe ► ) 58 Total 1146111des add lines 60 through 851 62,401* s0 56,065* Organizabons that follow I FAS 117, @heck here ► and compote fines 117 through 69 and Imes 73 and 74. = S il 67 Unrestricted 68 Temporarily restricted 09 Permanently restricted 38 676. e7 1 480,830. 5 000. 68 0. 500 000. s9 500 000. 70 e a LL < Organizations that do not follow $FAG 117, cheek 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 sammgs, endowment, accumulated income, or other funds 71 72 894,676. 7 0 0 . 2 73 Total net assets or fund balances (add lines 87 through 59 OR lines 70 through 72, column (A) must equal line 19 and column (B) must equal nne 21) 957,077. 71 1 1 036,895. 74 Total liabilities and net assets y fund balances (add lines 86 and 73) 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 its return Therefore, please make sun the return is complete and accurate and fully descnbes, in Part III, the organmtion's programs and accomplishments 923M 12.14-0 onus POr Auditasd with Railveirture per par AUdtted sea per I Total revenue, game, and other support per audited tlnanclal statements ► b Amounts included on line a but not on We 12, Form 990 (1) Net unrealized gains an investments S (2) Donated services and use of facilities S (3) Recoveries of prior year grants $ (4) Omer (specify) s a 1,013,173. a Total expan" and logs" per audhod financial sial ents b Amounts Included on ling a but not on lin• 17, Form 990• (1) Donated services and use of tacthtles j (2) Pnor yew adjustments reported on line 20, Form 990 $ (3) Losses reported on line 20, Form 990 S (a) Other (specify) s ► e927,019. b b Add amounts an lines (1) through (4) ► o Line a minus line b ► d Amounts included on hN 12, Form 990 but not an [me a (1) Investment expenses not included on hne 6b, Form 990 $ (2) 011ier (speedy) $ Add amounts on lines (1) through (4) a Line a minus line b d Amounts included on line 17, Form 990 but not an Ane a (1) Investmentexpenses not Included on Ions 6b, Form 990 i 12) Other (specify) $ ► ► 0 1.013,173.1 0 2 7 019 . d d Add amounts on Wes (1) and 12) ► 1 e Total revenue per line 12, Form 990 (line a plus line it) Add amounts on Ann (t) and (2) a Total expenses per hne 17, Form 990 (line o plus IN 4 ►1 • 1 7 • 927.019. part V I L13t of Officers, Directors, Trustees, and Kay Employees (Lot each one Ivan d not compenaled.) (A) Name and address (8) Title and averaq haus per week dovoted te osrtlon D) Comperaatlon ylf eotp i , eeber - (D)Ca wbveone a dWb=' (E) Expense account and other allowances --------------------------------- --------------------------------- SA STATMENT 8 62,750. --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- --------------------------------- ----------------------------------------------------------------- - 76 Did arty officer, dlnctor, trustee, or key employee receiva aggregate compensation of more than $100000 from your �to a�latlon tl ag ntete0 organizations, of which mon than 570000 vers provided by In related orgnprilons9 IM*s,' aGaeR tehedute ► LJ yet Ne Form goo (i9gg1 70 Did the organization engage in airy actrvny not previously reported to the IRS? If Yes; attach a decided description of each activity 77 Were any changes made in the orgamang or governing documents but not reported to the IRS? if Yes; attach a conformed copy of the changes 75 a Did the organization have unrelated business gross income of $1,000 of more during the year covered by the return? b If Yes; has d filed a to return on Form 000•T for this year? 79 Was there a liquidation, drssowton, termination, or substantial contraction during the year? II Yes; attach a statement /4 80 a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, omcers, etc , to any other exempt or nonexempt organization? h If Yes; enter the name of the organization ► and cheek whether it is 0 exempt OR El nonexempt 81 a Enter the amount of political expenditures, direct or indirect as desenbed in the instructions for line 81 b Did the organization file Form 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? Is I1 Yes; you may indicate the value of these deme here. Do not include this amount as revenue in Part I or as an expense in Part II (See instructions for reporting in Part 111 ) 89 a Did the Organmbon comply with the public inspection requirements for returns and exemption applications? b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? X/A 64 a Did the organization solicit any contributions or gifts that were not tax deductbN? Is If Yea; did the organization include with awry solicitation an express statement that such contributions or gdh were not tax deductible? X/A 65 501(c)(4), (5), or(6) organizations ■ Were substantially all dues nondeductible by members? K/A, Is Did the organization make only tin -house lobbying expenditures of 52,000 or less? N/A If Yss' wiz answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year a Dues, assessments, and similar amounts from members d Section 182(x) lobbying and pordlcal expenditures e Aggregate nondeductible amount of sedan 8033(s)(1)(A) dun notices f Taxable amount of lobbying and political expenditures (line 65d leu 85s) 0 Does the organization elect to pay bac section 8033(s) tax on the amount In 850 W/ A h If section 6033(s)(1)(A) duos notice ware sent does the organtaton agree to add the amount In 85t to its reasonable estimate of dues alocable to nondeductbls lobbying and political expenditures for the following tax year? X/A 86 501(c)(7) orgamatore Enter a Initiation fess and capital contributions included on Mie 12 sea 6 Bross receipts, Included on lin 12, for public use of club facilites 006 L 67 501(c)(12) oigewistions. Enter a Gross income from members or shareholders 6 Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from Mem) I 87b 08 At any time during the year, did the organization own a 50% or greater interest In a taxable corporation er partnership, or an Way disregarded as separate from the organization under Regulations sections 301.7701-2 and 3017701.3? If Yes; complete Part IX 89 a 501(c)(3) odgenaabons Enter Amount of tax unposed on the orgenizatian during Me you under section 4911► 0 e , section 4912 ► 0 . , section 4955 ►_ b 501(c)(31 and 501(c)(4) organizations Did the organization engage in any section 4958 excess beneM transaction during the year? If Yea; attach a statement exptuning each transaction o Enter Amount of tax Imposed on the organization managers or dlsqualMed persons during the year under sections 4912, 4955, and 4958 ► 0. d Enter Amount of tax in 89c, above, reimbursed by the organization ► 0. got List the states with which a copy of this return is riled ► N/A b Number of employees employed in the pay period that includes March 12, 1999 00b 14 91 The books are in care of 10- NANCY BOTTELO Telephone no Ii ( 8 0 8 ) 531-1888 Locatedat► P.O. BOX 3295, HONOLULU, HI ZIPr4 10-96801 92 Section 4947(a)(1) nonexempt charitable busts ring Form 990 m rreu of Form 1841-CWk hen ►C3 Form 990 (1899) Enter gross amounts unless otherwise Indicated 08 Program service revenue (a) (0 Medrare/Madrald payments (g) Fees and contracts from government agencies 94 Membership dues and assessments 05 Interest on savings and temporary cash Investments 06 Dmdends and interest from securities 07 Net rental Income or (loss) from real estate (a) debt -Maned property (b)not debt-financed property 0e Net rental Income or (loss) from personal property 00 Diner Investment income 100 Gain or (lou) from sales of assets other than Inventory 101 Net income or (1098) from special events 102 Gross profit or (loss) from sake of inventory 108 Omer revenue a MISCELLANEOUS b a d 104 Subtotal (add columns (B), (0), and (E)) 105 TD7AL (add line 104, columns (B), (D), and (E)) (B) Amount (D) Amount (E) Related or exempt function Income Line Ne. ExpWn how each aetIft for which income is reported In column (E) of PartVII contributed hnportanW to me accomplishment of the organization's V exempt Purposes (other titan by Provldlna funds for such purposes) partIX I IMolmatlon Regarding Taxable Subatdlariea (Oemplets this Partit the Yea* box an Be Is abeaked ) Name, address, and employer IdentificationPen;entage of Nature 01 business aciWIS Total Income End -of -year number of corporation or Partnership ownership interest assets Unser perulbea °r perpay. I dealre that I by en nod N,a mban mo wling wcwmwq ng =Wulm and as W aria 0 Ne beat of rtV knpwaago aria bo.0 d * sue eenM, and oanpNb Da im"n of prop" (odw Nan oaken m basad m W iMarrn.pon ol, mfr prapR Ir arty knw wd} (MVa t SM Gwral Ir C°pn U ) Pone 4-44f ,, / �1 Sign ►�" It�LV A-4 A to M ? 1 C' I !", Q �� . N�1ncu L �fi�c(o CEO preparskscaeca seN .o.�...,-I.— Paid signature Q'J 27 Q employed ► Preparer's Firm's name (or yours AR.AMINE , OYADOMARI & KOSAKI , CPA' S , INION ► uss Only ifseNymployed) '1440 KAPIOLANI BLVD, SUITS 900 and address HI Zip 4 ► 96814-3612 923161 6 Form 000 (1000) m ,.m SCHEDULE Orga...cation Exempt Under Sectiot. jo1(c)(3) Oren No 154540e7 (Form GIM (Eaaept PNvate Foundation) and Boston 501($), 501(f), 501(4), 501(s), or boom 4017(a)[1) linexemptCharNable Trust o9.m.n of the T,eerry Supplentdrntery Information 1999 ersar Fie - w scree ►MUST be Completed by the above ergoaltsdone and attached to their Form OOo or O00 -E7. Nunsoftheorgantaition SPSCIAL OLYI4PICS HAWAII Employer numbs? (Ss* instructions. List each one. If there are none_ enter 'Name 'I (a) Name and address of each employs* paid more than 150,000 (b) TNe and average hours per week devoted to osrtion (e) Compensation tm ferte,r m P0=rd � =raa.r R) Uponse account and other allowances NONE-----------------------------1 ---------------------------------� I --------------------------------- --------------------------------- --------------------------------- Total number of Other employees paid over 150 ► I part III Compensation of the, Five Highest Paid Independent Contractors for Prohasional Services (a) Name and address of each Independent contractor paid mon than 150,000 1 (b) Type of service I (o) Compensation Mug---------------------------------------- TOW number of others receMng over LHA For Paperwork Reduction Act Nodes, Cee page 1 of the Instruadons for Form 000 and Form 000 -EZ OOheduls A (Fors 000) 1000 ssarcl 12-1e-111 7 =Pert Statements About Activities IYes' No 1 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 actvnes ► $ Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A 011ier organizations checking Yes; must complete Part VI -9 AND attach a statement giving a detailed description of the lobbying a Witco 2 During the year, has the agan¢ation, enher directly or indirectly, engaged in any of the following acts with any of ds trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person Is affiliated as an officer, director, trustee, majority owner, or principal beneficiary ■ Said, exchange, or leasing of property! b Lending of money or other extension of credit? a Furnishing of goods, services, or facilities? it Payment of compansation (or payment or reimbursement of expenses d more than $1,000)? S38 PART V, FORM 990 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, fellowships, student loans, etc 7 / a Do you have a secton 103@) annuity plan for your empnyess? 1 Attach a statement to explain how the organizallon determines that Individuals or organizations receiving grants or loans from it In furtherance of Its charitable programs quality to receive payments (Sao instructions ) The arganizaton is not a private foundation because itis. (Pleats check only ONE applkable box.) 5 Q A church, convention of churches, or association of churches Section 170(b)(1)(A)(1) til Q A school. Section 170(b)(1)(A)(0) (Also Complete Put V. page 1 ) 7 Q A hospital or a cooperative hospital service organization Section 170(b)(1)(A)(III) b Q AFederal, stabs, or local government or governmental unit Section 170(b)(1)(A)(v) 9 Q A medkal research organization operated In conjunction with a hospital Seatian 170(b)(1)(A)(91). Eater the hospital's name, city, and state 1111 - An organization operated tot the benslit of a college or university owned or operated by a governmental un l. Section 170(b)(1)(A)(N) (Also complete the Support Schedule In Put IV -A.) An organization that normally receives a substantial part of its support from a governmentel unit or from the general public Section 170(b)(1xA)(vI) (Also complete the Support Schedule to Part IV -A.) A community trust Section 170(b)(1)(A)(vl) (Also complete the Support Schedule In Part IV -A) An organization that normally raouves (1) more than 23 1M of Its support from contributions, membership fees, and gross receipts from activities rutted to its charitable, else, funations - subject to certain exceptions, and (2) as mere Oran 33 V31L of Its support from gross Investment income and unrelated business taxable income (leu section 511 tax) from businesses acquired by the organization after June 30, 1975 See section 5D9(a)(2) (Also complete the Support Sobedule In Part IV -A ) 13 0 An organizabon that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in 111 lines 5 through 12 above. or 121 section 50l(c)(I). (5). or (6). if they meet the test of section 509(a)(2) (See section 509(a)(3) ) Provide the following Information about the supported organizations (See page 1 of the Instructions ) (a) Name(s) of supported organization(s) I (b)Line number from above An 227111 12-14-0 Schedule A (Form 990) 1999 9uppart ScfteCull (Complete only it You checked a box on line 10, 11, or 12 above) Use wh — ,w,,r,up ,rRVUCWria mr comeruno fromY acumar ic, ln1 Cash medpN ofaccoun calendarrear (ter fiscal year hayinnlndinl ► (a) 1,998 Is 1097 (a) 1996 fill 1995 (e) Total 16 din. Wenn, and mnbb.o no.,wd Me 61 ... n usm W'nn 372 847.1 550 960. 523-582. 638 950. 2,086,339. 10 Membership fees received 17 Gross receipts from admissions, merchandise sold or services j performed,or furnishing of fa c had in any activey that a fiat a business unrelated' the organnzation's charitable, ate ,purpose 15 Gross income from interest, dividends, amounts received from payments on securities loans (sec - bon 512(a)(5)), rents, royalties, and i unrelated business taxable income (less section 511 taxes) tram businesses acquired by the organization after June 30, 1975 41.158.1 43.625. 41,614. 10,636. 137 033. 19 Net income from unrelated business activities not included in line 18 20 Ta, m+n e ".+ed W Na wena.eon a comet as aNa pad M,t W dvon wl en ib bones 21 The value of services or facilities furnished to the organization by a governmental unit without charge Do not include the value of services or facilities generally furnished to the public without charge 22 DIM amn" Aneob a ad"d.M Do int SEE STATMONT 9 include can W Por) earn owe d Cap" 81100" 34 46. 174,294. 182.296. 171.201. 862 637. U Total of goes 15throu022 7,98,851. 76 7 747,492. 820,787.3,086,009. 24 Line 23 minus line 17 74 8 1. 76 7 . 747,492. 0 7 7. 3,086,009. 25 Enter 1% of One 23 7,489. 7 7,475. 20 Organizations deaenbed in Iinse 10 or 11 a Enter 2% of amount In column (e), line 24 0120a• 61,720. b Attach a list (which Is not open to public inspection) showing the name of and amount contributed by each person (other than a governmental unit or pub9ely supported organization) whoa total gilts for 1905 through 1998 exceeded the amount shown in IIne 26a Enter the sum of a9 these excess amounts SIR STATMUM 10 ► 20b 40.731. a Total support for section W11(a)(1) test Enter line 24, column (e) ► 20e 3,086,009. d Add Amounts from column (e) for lines, f0 137,033. t0 22 862,637. 20b 40,731. ► 2fal 1,040,401. 20e 2,045,608. e Public support (line 28c minus line 26d total) ► 201 66.2865% f Public support percentage line 269 numerator divided byline 2k denominator ► 27 Organizations described on line 12: a For amounts Included In lines 15, 16, and 17 that were received from a'dtsqualified person; attach a Irst to show the name of, and total amounts received in each year from, each 'disqualified person' Enter the sum of such amounts for each year. N/A (1998) (1997) (1998) (1995) b For any amount included in line 17 that was recerved from a nondisqualified person, attach a list to show the name of, and amount received for each year, that was more than thele rger of (1) the amount online 25 tot the year or (21$5,000 (Include in the list organizations described in lines 5 through 11, as wallas individuals ) Atter computing the difference between the amount received and the larger amount decribed in (1) or (2), enter the sum of these differences (me excess amounts) for each year N/A (1998) (1997) (1996) a Add Amounts from column (e) for lines 15 to 17 20 21 ► it Add- Line 27a total and line 27b total ► e Public support (line 27c, total minus line 27d total) ► f Total support for section 500(a)(2) lost Enter amount an line 23, column (e) ► 27f N/A g Public support percentage (line 27e (numerator) divided by line 27f, (denominator)) Is. (1995) 26 Unusual Grants: For an organization described In line 10, 11, or 12, that received any unusual grants during 1995 through 1998, attach a list (which is not open to pubic inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant Do not include those grants in fine 15 (See Instructions) 83121 Schedule A (Form 090) 1999 12.14-W 9 1999 MRME. . 8XW-AII SPECIAL OLYMPICS, 23-7173957 Page (ro be completed ONLY by schools that checked the box on line 6 in Part IV) 29 Does the organization have a racially nondiscriminatory policy toward student& by statement in its charter, bylaws, other governing Yes No instrument or in a resolution of its governing body? 20 3o Does Ne organization include a statement of ns racially nondacmmmatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholuships? 30 at Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration penotl if it has no soleatation program, in a way that makes the policy known to all parts of the general community it serves? 31 If Yes; please describe, if 'No,* please explain (If you need more space, attach a separate stalament) 32 Does the organization maintain the following a Rscards indicating the racial composition of the student body, faculty, and administrative staff! b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? a Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? d Copies of all material used by the organization or on Its behalf to solicit contributions? If you answered 'No* to any of the above, please explain. (If you need more space, attach a separate statement) as Does the organization discriminate by race In any way with respect to a Students' rights or privileges? b Admissions policies? s Employment of faculty or administrative staff? d Scholarships or other financial assistance? e Educational policies? I Use of facilities? g Athletic programs? h Other extracurricular acdvttles? If you answered Yoe to any of the above, plus@ explain (N you need more space, attach a separate statement) M a Does the organization receive any 8nanclel aid or assistance from a governmental agency? b His the organization's right to such aid ever been revoked or suspended? If you answered 'Yes* to eller 34a or b, phase explain using an attached statement aS Does the organization car* that it has eomplM wO the applicable requirements of sections 4 01 through 4 05 of Rev Proc. 75-50, 1075-2 C 8 587. covenna racial nondiscrimination? If "No.' attach an extilenatlon 8ehedule A (Form 000) 1900 17 WW 10 1999 by E3actlno Public Charities Check hen ► a LJ I1 Aa organization belongs to an affiliated group. Check here ► b M If you chocked'e' above and 1lmded control provisions apply Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred) (a) Alflluted group totals Tobe comp led for ALL electing organizations N/A calendar year (or N/A (b) 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 30 (e) Beeal year beginning in) ► 37 1998 1997 37 Total lobbying expenditures to Influence a legislative body (direct lobbying) 3e Total lobbying expanddufes (add Imes 36 and 37) 30 3g 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 40 41 Lobbying nontaxable amount Enter the amount from the following table - 46 Lobbying calling amount It the amount on line 40 is - The lobbying nontaxable amount is - 150% of line 45(a MCt Cw 3300 000 2MCO O1. armuM e,l I,M 40 01W 3300000 but net ew 31000 am 3100000 ply. 13% of Oft ..m low 3500000 47 Total lobbying Ow 31000000 but rwt Cw$1 NO coo 3175000 blue 10%& the e.eess Cw 31000000 41 rolikinuirtursts Ow 31500000 but not low 317000000 =5000 blue 3% of Owe eM.fle ew 31500,000 0.317 000,000 31 000 000 48 Graseroote nontaxable 42 Grassroots nontaxable amount (enter 25% of line 41) 42 amount 43 43 Subtract line 42 from line 36, Enter -0- d fine 42 is more than line 38 4! 49 Grassroots coding amount 44 Subtract line 41 from [ins 38 Enter -0- if line 41 is more than line 38 Caution tf Upre rs an amount on either tine 43 or tine 44, you must fileForm 4720 4 -Year Averaging Period Under Beodon 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below Sae the instructions for lines 45 through 50 ) Part VI -8 I Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI -A) N / A During the year, did the organmbon attempt to Influence national, state or local legislation, including any attempt to Influence public opmlon on a legislative matter or referendum, through tie use of a Volunteers b Paid staff or management (Include compensation in expenses reported on lines c through h) e Media advertisements d Mathngs to members, legislators, or the public e Publications, or published or broadcast statements f Grants to other organizations for lobbying purposes g Direct contact with legislators, their staffs, government officials, or a legislative body Amount h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means I Total lobbying expenditures (add Imp c through h) 0. 11 Yes"to any of the above, also attach a statement giving a detailed description of the lobbying acbvdles snul Schedule A (Form 990) 1999 v-14-39 11 Lobbying Expenditures During 4 -Year Averaging Period N/A calendar year (or la) (b) (a) (d) (e) Beeal year beginning in) ► 1999 1998 1997 1988 Total 45 Lobbying nontaxable amount 0. 46 Lobbying calling amount 150% of line 45(a 0. 47 Total lobbying rolikinuirtursts 0. 48 Graseroote nontaxable amount 0. 49 Grassroots coding amount 150% of line 48(Q) 0. 50 Grassroots lobbying expenditures 0. Part VI -8 I Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI -A) N / A During the year, did the organmbon attempt to Influence national, state or local legislation, including any attempt to Influence public opmlon on a legislative matter or referendum, through tie use of a Volunteers b Paid staff or management (Include compensation in expenses reported on lines c through h) e Media advertisements d Mathngs to members, legislators, or the public e Publications, or published or broadcast statements f Grants to other organizations for lobbying purposes g Direct contact with legislators, their staffs, government officials, or a legislative body Amount h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means I Total lobbying expenditures (add Imp c through h) 0. 11 Yes"to any of the above, also attach a statement giving a detailed description of the lobbying acbvdles snul Schedule A (Form 990) 1999 v-14-39 11 51 Did the reporting organization directly or Indirectly engage in any of the follovang with any otller organzation described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organmtiona7 a Transfers from the reporting Organmtion to a noncharitsble exempt organization or (1) Cash (r) Other assets Other transactions (r) Sales Of assets to a nonchardabte exempt organintion (ii) Purchases of assets from a nonchardable exempt organitation (as) Rental of facdrbes or equipment (n) Reimbursement arrangements (v) Loans or loan guarantees (w) Performance of services or membership or tundraming solicitations Sharing of facilities, equipment, mailing Imts, other assets, or paid employees If the answer to any of the above is Yes; compists the fotlovang schedule. Column (b) should always indicate the fair market value of the goods, other assets, or SONICU given by the reporting Organization If the organization received less than fair market value In any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services rWoWd• . No 5L1 X ■II X tel X b(II) X b IlitXb Iv by b yr a ♦v n foal (b) (a) (d) Line no Amount involved Name of nonchardable exempt arganmbon Description of transfers transactions, and sharing arrangements 52 a Is the Organization directly or indirectly, afNOabrd with, or related to, one or more tax-exempt organizations dumbed in section 501(c) of The Code (other than section 501(c)(3)) or In seatlon 5277 is. Q Ya "W— _......i.._ r_ e Name of organization Type of o ganization Description of relationship ® No 92 .151 Bsheduls A (Form 000) 1000 +2?WN 12 Depreciation and Amortization Derail FORM 990 PAGE 2 ggp Description of property Asset Number Date Method/ Life Line I inpsarvws IRC sac I or rap I Na other baso reOucGon dsprscntlo /rrortt¢ation DMG eucocen` M. •MFi" 11 1 IIIM-MMFWMM • 91630N Current y"r section 179 Pj Asset disposed os -+e -ss 13 Depreciatlon and Amortization Detall Asset Number I I placed. Method/ I Lila Lina IRC sac or rata Na Description of property Cost or Buis other basis reduction AccumulatedI Current year deptacradlm onlamortion deduction Stmt N Current year section 179 (D) -Asset disposed osis -9e 14 80 UDIT ADJUSTMENT I 9 AR .0 00 119 00 1.801. 0 ** 990 PAGE 2 TOTAL OTHER I � i I 0. 0. 1_.8.01_. 0 HI E iI 44iEPSON 1E1O PRINTER {EAST HAWAII) I 10311292�L .00 - 3.046. 3.046.1 p 451TV WITH VCR MAUI 521519 SL 5.00 19 319.1 1 319.1 0 49FAX MACHINE EAST HAWAII 10 6 624.1 396.1 125. 5 FAX 14AOIFce 1 411.1 137. 5 FAX MAC INE MAUI 10913Ot97L9L 15.001 86.1 69. 57 IND W 7 CENTRAL 11 5. 2 6. 5 FAX MA MOLOKAI 2. 59 PRINTER KAUAI) 113091SL 15.00430.1 1 93.T 86. 6124S W R FTWARS I 031319 SL 5.00 19 212.1 1 32.1 42. 621�1111 1191 07,2L5�00)Jjq 1 365.1 1 31.1 73. 63CAMERA KAUAI 03 9 321. 4 64. 64 D PHOTO PRINTER I AI 0930i98SL 5.00 19 278.1 1 14.1 46. 72COPY MACHINE MAUI 0811199SL 15.00 19 1 629.1 1 42. 7 31AX CHINE EAST HAWAII I07i28i99SL 5.00 19 136. _ _ _ _ 11. 741WALRIETALKIES WINDWARD 31249;h 1249 SL 5.00 19 233.1 1 35. Stmt N Current year section 179 (D) -Asset disposed osis -9e 14 Depreciation and Amortization Detail Description of property Ault Number pDate Method/ Life I Line Cost or �, IRC see or rate No other basis 7 Buis reduction eusn N Current yew soutIM 178 (D) - Asset disposed oo-r}ee 15 Current year deduction SPECIAL OLYMPICS HAWAII eORMERLY HAWAII 23-7173957 FORM 990 CASH CONTRIBUTIONS OF $5000 OR MORE STATEMENT 1 INCLUDED ON PART I, LINE 1D *** NOT OPEN TO PUBLIC INSPECTION *** CONTRIBUTOR'S NAME CONTRIBUTOR'S ADDRESS AMOUNT FIRST HAWAIIAN BANK P.O. BOX 3200, HONOLULU, HI 96847 30,641. HAWAIIAN ELECTRIC INDUSTRIES P.O. BOX 730, HONOLULU, HI 96808 CHARITABLE FOUNDATION 81000. WEINBURG FOUNDATION 3660 WAIALAS AV. SUITE 400 HONOLULU, HAWAII 96816 14,000. JESSIE ANN CHALMERS CHARITABLE P.O. BOX 3170 HONOLULU, HI 96802-3170 51000. MCINERNY FOUNDATION P.O. BOX 3170 HONOLULU, HI 96802-3170 10,000. NORDSTROM P.O BOX 970 SEATTLE, WA 98111-0870 5,000. HAWAII HOTEL INDUSTRIES 2250 KALAKAUA AV. SUITE 404-4 FOUNDATION HONOLULU, HAWAII 96815 5,000. HAWAII HOSPITALITY SALES & 552 N. NIMITZ HWY. HONOLULU, HI MARKETING 96817 5,000. DR. & MRS. L.A. SIEBERT 735 -1ST STREET #201, KIRKLAND, WA 98033 5,000. PACIFIC CENTURY TRUST P.O. BOX 2900, HONOLULU, HI 96846 5,000. TESORO HAWAII CORPORATION P.O. BOX 3379, HONOLULU, HI 96842 5,000. NFL CHARITIES 280 PARK AVENUE, NEW YORK, NY, 10017 5,000. BREW MOON RESTAURANT & 1200 ALA MOANA BLVD, HONOLULU, KICROBREWERY HI 96814 5,691. KASONS & PLASTERERS FRATERNAL 2251 N. SCHOOL ST., HONOLULU, HI 4SSN CHARITY 96819 14,863. FRIENDS OF HAWAII CHARITIES 1132 BISHOP STREET. STE 1595, HONOLULU, HI 96813 10,000. ZITIZENS UTILITIES, THE GAS P.O. BOX 3000, HONOLULU, HI ::OMPANY 96802 5,000. 16 STATEMENT(S) 1 SPECIAL OLYMPICS HAWAII eommRLY HAWAII VES CORPORATION, SESAME STREET LIVE LAURA & DALLAS SMITH FAMILY FUND STAR MARKETS, LTD AND THE FUJIEKI FAMILY FOUNDATION FUND SATURN OF HONOLULU THE HERMES FOUNDATION HONOLULU MARATHON ASSN 1750 LA SALLE PLAZA, MINNEAPOLIS, MN 55402 900 FORT STREET MALL, STE 1300, HONOLULU, HI 96813 900 FORT STREET MALL, STE 1300, HONOLULU, HI 96813 2901 NORTH NIMITZ HWY, HONOLULU, HI 96819 ONE INTERNATIONAL PLACE, BOSTON, MA,02110 3435 WAIALAE AVE, RM 208, HONOLULU, HI 96816 23-7173957 5,143. 25,000. 5,000. 5,000. 6,000. 32,308. 17 STATEMENT(S) 1 SPECIAL OLYMPICS HAWAII ZORMERLY HAWAII 23-7173957 FORM 990 GAIN (LOSS) FROM SALE OF OTHER ASSETS STATEMENT 2 DESCRIPTION DATE DATE METHOD ACQUIRED SOLD ACQUIRED PHOTO PRINTER 105,936. 09/30/98 10/31/99 PURCHASED 700. PROFESSIONAL FEES GROSS COST OR EXPENSE NET GAIN NAME OF BUYER SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) JOHN SRLOR 200. 277. 0. 60. <17.> TO FM 990, PART I, IN 8 200. 277. 0. 60. <17.> SPECIAL OLYMPICS FORM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 3 GROSS CONTRIBUT. GROSS DESCRIPTION OF EVENT RECEIPTS INCLUDED REVENUE VARIOUS SPECIAL FUNDRAISING EVENTS FUNDRAISING SALES 274,577. 34,773. 274,577. 34,773. DIRECT EXPENSES NET INCOME 274,577. 34,773. TO FM 990, PART I, LINE 9 309,350. 309,350. 309,350. FORM 990 OTHER EXPENSES STATEMENT 4 (A) (B) (C) PROGRAM MANAGEMENT DESCRIPTION TOTAL SERVICES AND GENERAL LODGING AND MEALS 105,936. 103,041. 700. PROFESSIONAL FEES AND CONTRACT SERVICES 25,508. 10,403. 13,505. AWARDS AND GRANTS 14,680. 12,691. SPECIAL OLYMPICS INTERNATIONAL, INC. ASSESSMENT 16,252. 16,252. INSURANCE 2,738. 2,738. DUES AND SUBSCRIPTIONS 1,380. 775. 20. AISCELLANEOUS 1,248. 1,044. 204. JNIFORMS-ATHLETES 24,808. 24,808. UNIFORMS -VOLUNTEERS 32,898. 32,898. (D) FUNDRAISING 2,195. 1,600. 1,989. 585. 18 STATEMENTS) 2, 3, 4 SPECIAL OLYMPICS HAWAII _,PORNBRLY HAWAII COST OF FUNDRAISING FACILITIES RENTAL 22,784. 38,118. 36,535. 23-7173957 22,784. 1,583. TOTAL TO FM 990, IN 43 286,350. 241,185. 14,429. 30,736. FORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 5 PART III EXPLANATION PO PROVIDE OPPORTUNITIES FOR PHYSICAL ACTIVITIES, SPORTS TRAINING & 4THLETIC COMPETITIVE PROGRAMS FOR CHILDREN & ADULTS WITH MENTAL RETARDATION. FORM 990 OTHER INVESTMENTS STATEMENT 6 3ESCRIPTION INVESTMENTS SHORT-TERM CASH INVESTMENT, RESTRICTED COTAL TO FORM 990, PART IV, LINE 56, COLUMN B VALUATION METHOD AMOUNT COST 88,000. COST 500,000. 588,000. ?ORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 7 19 STATEMENT(S) 4, 5, 6, 7 COST OR ACCUMULATED `ESCRIPTION OTHER BASIS DEPRECIATION BOOR VALUE AFAOKE EQUIPMENT 309. 309. 0. VERHEAD PROJECTOR 606. 606. 0. BM LASER PRINTER 1,793. 1,793. 0. YPEWRITER 200. 200. 0. ,2) TOSHIBA T2200 COMPUTERS 5,194. 5,194. 0. iP DESKJET 426. 426. 0. STARTING GUN & CLOCK 447. 447. 0. PAX MACHINE 1,187. 1,187. 0. :OPIER 13,000. 13,000. 0. :OMPUTER 1,972. 1,971. 1. iICROWAVE OVEN 600. 600. 0. PILE CABINETS & DRAWERS 500. 500. 0. 30WLING RAMPS 1,701. 1,701. 0. 3PSON L0570 PRINTER (EAST iAWAII) 3,046. 3,046. 0. 7V WITH VCR (MAUI) 319. 319. 0. 19 STATEMENT(S) 4, 5, 6, 7 SPECIAL OLYMPICS HAWAII ,FORMERLY HAWAII 23-7173957 (2) DELL DIMENSION 575/XPS 41114. 3,772. 342. FAX MACHINE (EAST HAWAII) 624. 521. 103. FAX MACHINE (CENTRAL) 685. 548. 137. HP LASER JET PRINTER 11015. 787. 228. COMPUTER 1,145. 687. 458. COMPUTER 2,707. 1,534. 1,173. BINDING MACHINE 335. 157. 178, MAS 90 SOFTWARE 2,213. 923. 1,290. FAX MACHINE (MAUI) 346. 155. 191. WINDOWS 97 (CENTRAL) 231. 96. 135. FAX MACHINE (MOLOKAI) 208. 94. 114. PRINTER (KAUAI) 430. 179. 251. 2 COMPAQ COMPUTERS 1,375. 504. 871. MS WORD SOFTWARE (MAUI) 212. 74. 138. PRINTER (HONOLULU) 365. 104. 261. CAMERA (KAUAI) 321. 112. 209. COMPAQ 5220 1,188. 198. 990, COMPAQ 1266 1,688. 253. 1,435. MEMORY AND BATTERY FOR 1266 375. 38. 337. IBM THINKPAD 2,899. 97. 2,802. VACUUM 86. 14. 72. TALK SYSTEM 612. 15. 597. SONY CAMERA 799. 80. 719. COPY MACHINE(MAUI) 629. 42. 587. FAX MACHINE(EAST HAWAII) 136. 11. 125. WALKIE TALKIES(WINDWARD) 233. 35. 198. COMPUTER EQUIP(CENTRAL) 572. 19. 553. COMPUTER MONITOR(CENTRAL) 1,196. 0. 1,196. CPU(KAUAI) 493. 66. 427. PRINTER(KAUAI) 177. 3. 174. MODEM,HD,MEM(KAUAI) 385. 13. 372. AUDIT ADJUSTMENT 0. 11801. <1,801.> TOTAL TO FORM 990, PART IV, LN 57 59,094. 44,231. 14,863. 20 STATEMENTS) 7 SPECIAL OLYMPICS HAWAII ,_JRMERLY HAWAII 23-7173957 FORM 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 8 TRUSTEES AND KEY EMPLOYEES VAME AND ADDRESS IODNEY SHINKAWA 4140 MAPAPUA PL. iONOLULU, HI 96816 STEPHEN STREET 145 FORT STREET MALL, 20TH FLOOR iONOLULU, HI 96813 7LETCHER HOWE SR. L30 MERCHANT STREET iONOLULU, HI 96813 fILLIE TALLET �.0. BOX 1826 �APAIKOU, HI 96781 jOIS HUNTER L132 BISHOP ST., #1407 iONOLULU, HI 96813 )WIGHT KEALOHA 567 S. KING STREET iONOLULU, HI 96813 DETER LURE 323 POIPU DR. iONOLULU, HI 96825 TOHN ROBINETTE 1.0. BOX 899 iONOLULU, HI 96808 TAMES SCHULER/ALAN LABBE 328 FORT STREET MALL, 4TH FLOOR iONOLULU, HI 96813 'USAN STEWART i19 IAO VALLEY RD. TAILUKI, HI 96793 'HUCK WALL '.0. BOX 730 iONOLULU, HI 96808 21 STATEMENT(S) 8 EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE AVRG HRS/WK SATION CONTRIB ACCOUNT CHAIRMAN PART TIME 0. 0. 0. 2ND VICE CHAIRMAN PART TIME 0. 0. 0. TREASURER PART TIME 0. 0. 0. SECRETARY PART TIME 0. 0. 0. DIRECTOR PART TIME 0. 0. 0. DIRECTOR PART TIME 0. 0. 0. DIRECTOR PART TIME 0. 0. 0. DIRECTOR PART TIME 0. 0. 0. DIRECTOR PART TIME 0. 0. 0. DIRECTOR PART TIME 0. 0. 0. DIRECTOR PART TIME 0. 0. 0. 21 STATEMENT(S) 8 SPECIAL OLYMPICS HAWAII _JRMERLY HAWAII BARRY WHITFIELD DIRECTOR 91-325 KOMOHANA STREET PART TIME KAPOLEI, HI 96707 ALLAN YASUE 999 BISHOP STREET, STE 1900 40SOLULU, HI 96813 3LANE YOKOTA P.O. BOX 2200 IONOLULU, HI 96841 3EVERLY GANTT 1164 BISHOP STREET, SUITE 400 iONOLULU, HI 96813 QANCY BOTTELO 17-185 HENO PL. ZANEOHE, HI 96744 iOWARD KARR D.O. BOX 3200 iONOLULU, HI 96847 3ARBARA SCOTT L534 KAPIOLANI BLVD iONOLULU, HI 96814 (ALENA YIM L601 KAPIOLANI BLVD, SUITE 1250 iONOLULU, HI 96814 iUGH YOSHIDA L337 LOWER CAMPUS ROAD iONOLULU, HI 96822 'OTALS INCLUDED ON FORM 990, PART V DIRECTOR PART TIME DIRECTOR PART TIME DIRECTOR PART TIME DIRECTOR 40 HRS/WEEK VICE CHAIRMAN PART TIME DIRECTOR PART TIME DIRECTOR PART TIME DIRECTOR PART TIME 23-7173957 0. 0. 0. 0. 0. 0. 0. 0. 62,750. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 62,750. 0. 0. SCHEDULE A OTHER INCOME STATEMENT 9 )ESCRIPTION SISCELLANEOUS !=RAISING 'OTAL TO SCHEDULE A, LINE 22 1998 AMOUNT 1997 AMOUNT 1996 AMOUNT 1995 AMOUNT 14,120. 17,841. 18,650. 320,726. 156,453. 163,646. 171,201. 334,846. 174,294. 182,296. 171,201. 22 STATEMENT(S) 8, 9 SPECIAL OLYMPICS HAWAII ORMERLY HAWAII 23-7173957 SCHEDULE A IDENTIFICATION OF EXCESS CONTRIBUTIONS STATEMENT 10 INCLUDED ON PART IV, LINE 26B *** NOT OPEN TO PUBLIC INSPECTION *** CONTRIBUTOR'S NAME BANK OF HAWAII FIRST HAWAIIAN BANK TOTAL EXCESS CONTRIBUTIONS TO SCHEDULE A, LINE 26B TOTAL EXCESS CONTRIBUTION CONTRIBUTION 70,671. 93,500. 8,951. 31,780. 40,731. 23 STATEbMT(S) 10 Address any reply to- PO Box 231. Los Angeles. Calif 90053 o - o PQ 7�u1)OG71 Q OO i� Q�i O �- FJ�3M PFJ POST 1�57IE8 -T:YS:EO Y,provcd 5n Disapproved ❑ iApp ovLd t..tn ,evisary U IIJcuer IyL� DJ=C Do UQ4Q664 D6Po64o� Internal Revenue Service Date SEP 7 1972 In reply ♦elet to LA -Da -72-1307 FL -1254, Code 421:150-. Tel. 213-62S-4763 Nt., D Hawaii 52ccial 01m3ica, 735 Bishop Street, Suite 410, llcnolulu, 1'c aii 9013 P.irpoee Chariteblo end !Gucational File Retv,...rtth Intemol Revenue Service Center• Phlledelphle Ponnsylvenle Accounting Period Ending SCptujbCr 3C, Addraaaingvirlea to Dlabict Director of Inlerr,al Revenue LOS Angeles Celilorma Gentlemen: Based on information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code. We have further determined you can reasonably be expected to be an organization of the type described in sections 170(b)(1)(A)(vi) and 509(a)(1). Accordingly, for your first two tax years, you will be treated as an organization which is not a private foundation. At the end of your first two tax years, however, you must establish with the Internal Revenue Service that for such two years you were in fact an organization of the type described in section 170(b)(1)(A)(vi). If you establish this fact with the Service, you will be classified as a section 509(a)(1) organization for all purposes beginning with the first day of your third tax year and you must normally meet the requirements of section 170(b)(1)(A)(vi) thereafter. If, however, you do not meet the requirements of section 170(b)(1)(A)(vi) for your first two tax years, you will be classified as a private foundation as of the first day of your third tax year. Furthermore, you will be treated as a private founda- tion as of the first day of your first tax year for purposes of sections 507(d) and 4940. Grantors and donors may rely on the determination that you are not a private foundation for your first two tax years, unless notice that you will no longer be treated as a section 509(a)(1) organization is published in the Internal Revenue Bulletin. However, a grantor or donor may not rely on such determination if he was in part responsibile for, or was aware db IOv E R I FL -1 ]Sl 11 O-7 11 Data Issued 29 -JAN -01 CERTIFICATE OF INSURANCE .04 CERTIFICATEHOLDER KONA COMMUNITY AQUATICS CENTER. COUNTY OF HAWAII n oertimats is issued as a matter of Information only and ccnfers no rights upon the oanlRateholder This oertlRcats does not amend, extend, or altar the coverage afforded by the policy below PRODUCER American Specialty Inwrenos Services, Inc POLICYHOLDER Special Olympia, Inc, All Accredited Special Olympics U S 112 North Main Street Programa, Joseph P Kennedy, Jr Foundation Roandu IN 187113 1325 0 Street, N.W , Suits 500 Washington, DC 20005 INSURED SPECIAL OLYMPICS HAWAII, WEST AREA PO BOX 2105 KEALAKEKUA,HI 95750 COVSRAGES - TIN N TO CERTWY THAT TME FOLIC$ OF =RANCE LISTED BELOW NAV! BEEN ISSUED TO THE MOOD NAMED ABOVE FOR THE POLICY PERIOD ROOTED, NOT WITMBTANDINS ANY RBOUIt W ff. TOW OR COIOMM OF ANY CONTRACT OR OTHER DOCUMENT WITH RW"KT TO WMIC11 TNN 0101TIFICATE WAY M NEMIBO OR MAY PBIITAW. THE BOURANCE AFFORDED BY THE POLICIES DESCRIBED l E IN a BUBJECT TO ALL THE TBRMS.111=11SIONS AND "Cl in I19 1 OF SUCH POLJCNL LIMITS SHOWN MAY HAVE MEN REDUCED BY PAD CLAW. United Stetes Fidelity and Guaranty Company AulomdWle LMMINV Policy, number COVERAGE LOM BI DOLLARS 011!380/101 Nonowned and Wrad Aub 1,000,000 Effective 01 -JAN -01 12.01 AM Expires 01 JANE 12 01 AM United Btahe Fldeitty and Guaranty Company ComeneroMl General Liability Polley, COVERAGE LIMITS IN DOLLARS number OM32O W1 Each Occurrence 1,000,000 ERectlw 011 -JAN -011 12.01 AM Exptree 01 -JAN -02 12.01 AM General Aggregate Nara Prod -Comp Ops Ago 1,000,000 Personal and Advertising In)ury 1.000.000 Damage to Prarnlese Rented to 50,000 You (Arty One PranYeee) Participant Leo UabRy Included Medial Experwe (Any one Excluded Person ADDITIONAL INFORMATIOWRESTRICTION"PECIAL ITEMS • The CanMbaWelder shelf be an AddOwW Insured in aaordrtos with She provisions arae Ilmbati0ns of endorsement Form A0 1000 1107 Additional brand - Managua or Lessors of Prernlesa but only with rasped to losses rowHno horn to dp ra9ae of SPECIAL OLYMPICS HAWAII, WEST AREA, WEINUM REGIONAL AGUAT48 MEET on March 31, 2001. • Corsage for daneoa to pnrpany M 1e can. euabdy, or control of the Insured, 8100,000 Ilmlt subod to a $1,000 deductible par lose, excluding wsAarcraR, shoaR and wAos. • Notable Exduabns Palls Profeselo 81 Liability. • The lied Auto Physical ne lrnit Is IN,= per vehicle, su*d too par accident deductible of $1,000 (Conrnartlaly Rented Vehicies —d collectible Mamas. CANCELLATION - SHOULD AW OF THE AWA DESCIEBED 1110111.1101111111 BE CANCELED BEFORE THE EXPIRATION DATE THEREOF, TME ISSUING COMPANY WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN NOTICE TO TME CERTIFICATEMOLDER, BUT FAILURE TO MAIL SUCH NOTICE SMALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES. Form No. 8018_000003 CO"Moats No 1000101285 Tim Eshelman Aulhorlrad Reprseentstlw !/ STA:S S OF iWiAI I JEPAW4-Z iT OF PXGLLATORY ACM.CIES In the Aattar of the Incorporation ) J of HAUAII SPL'CIAL OLYNPIC3 ) L1� FFB t972 r .c6WifZl dL':IVIUN F A CllAL(TSIA OF INCOUnAATION V. TSU:L\6 RICE 735 3amituo Street, SUita 410 rronelulu, xwaii 96813 9ICs, LLL i •BONG of I-ounsel Attorney for Inanmoratore. R3 91 7 7 rri Z 72 1 0.00- • nth: U'•Xe,ok a e:oi.ef .c. • )- L -JJ 1 .• ]rh i OF 4WAII DEPART=4T OF =:ILATORY A,L;CCI.S in the Netter of the _ncorporation -an is VAWIM of PL 10 -4 -NII SPECIAL OLYAPICS OE'ARTMtNT 01 '. AWNC V1 STAT! ✓♦ MAWAII FOR CHARTER OF I'ICORPORATICY The undersigned, a majority of whnn fall) aro ' residsntA o4 th* -:tetA of aswAii, herAhy petition, under Lhe provisions of Section 416-20, Yawaii Revised Statutes, ae amendad, for a charter of inuornoration for themselves And their AAdflCistAs, Aa a Ann-prnfit corporation under the name of IMIA:I SPECIAL OLYILPICS, and in connection herA<elth do hereby incorporate herein by reference thereto the accon- panying ernpnisd charter of inoorporation, wherein are set fcrth various :.otters r�qul epd unfler�-.odtinn 415-20 aforesaid. -AfSD; Honolulu, lawaii, Jit+...�,�,.,,.y I/ , 177:. /cw •::A'.- OF %[A, -Al - CITY AND COL;.:T'L OF jUNOLUL11 1 ClT: 1,T,.-37 1' 4. I'll ]A.,N'lJA.L 33k LDO' C ':W3J3. 'i. T-qn"" (i* L'.L"MMI'M 1�.Y1 F'c.�1 DIU!.•O:.IL'Itif "in7 first drily awnrn, on oath depose and say1 That they are the uetiticners &move ranedl that they have read the foregoing petition and attached yropoeecu charter of incorporation ann kn" tho contents thazsofl and t%at the maters and statement■ therein set forth are true to the nest of their krowladye and ,;uuscribed and s.+ora Lo ..*fore re this &Li-c'ev of 1977. ,:rtary ruhlic, :irat JUUicial ,:Sr"it, itatA nO ,lawail, ,:y cownission e=ires, I !" . IS, 1`7"44 ly I STATE OF =IAII 7R?An'L`Me::'tn OF Ho(;Ur.i'll( IV AC,7'iCIR•; Ia t,e Hatter o: the Inocrooration of ilA'AAiI 9PFCIAL 07,x•••?IC5 CILAH:ILH OF idCUHPOi+X:ID:. TO .L'.:. '.J aziQh ':A-ISt ye1kSL:.'.S Sv1LL COne I, the undersigned Director of Regulatory Ay■„eive of tile dtntn n+ iavaii, sand ,:ranting: it, 1iW,, N,i•.'-<IOTA F. •;�; nf, A—WIT R. `:I\ASATO, .,.s..._JnL TAV;kA65, 3.1_1006: :. .1b)diS. V. T M'7\3 LICA, l'JAAMIJZ ,i. i„VAltL9, and PAUL UUAaLM, a majority u: w1mui, ars A;Ub:L wittw of the State o' ilavaii, have filed vita the Dircatar of :e;•ulatory .Montana a verifies Fetitinn to mrant t-� th— arW dear aaauci:.:ug a c..arter o: incorporation as a aon- prof'-t corporation, in accordance •rith the )ruvieiu,:& u: aectian Ilb-tC, .:await ievised Jtatutea, as anendee: Y%, 'illat I, the gaio JireOtor, in the exercise and exazi-t+On of every ,nhwyr tint] au_Irricy a:t anywise enabllna fro in this behalf, do hereby ccnatituts tic aald petltioncre and Clair associated a corporation under tie laws of the otata of Jawali for do purp000 and in em form hereinafter get f0:t1. I. ':'1e nanO of t' -Ie cnrpnration (hall he. IIA„ASI SPEC:aL OLYt1PICS. II. .ho- location of tits princinM n"flee of the torpor- ation shall be in 40nolulu, City and County of Jonolula, State V! riatfaii, ane, the epsuific 4drsws of ite initial office shall ba Suite 410, 735 Bishop Street, Honolulu, Hafaii 96813. :he yurposss of tris corporation arer (1) To foster end create opportunities for physical activities, sports train ing and athletic cempctiticn for mentally retarded ghildrenr Tv provice rotivation for the initiation of physical education, at:rletic and uv:_getitivw sports prograr:s by its meneers and otnoro where ncnc o.rist, and to provide gul44nce and materials to aid nv17tir.R nrogramir To provide ongnrtunities for the r.,enLally reLaraed child to mart_cipate in atllnela rrnetition t:irouq'4 t!ie urjo:&L.,&Lion of local eo4nty are state "-perinl Iilympirs” nn.! r•� annneration •rith other "Sr3eci41 Olv, Pic" organizations i^ rericnal anA lnrerIAHAnlL "Special Oly:rule-"i :o aid, by all lwilul means, in -iivin,7 mentally retarder` child - ran a feeling of :elonging L•y pruviling sacs such ehlld an ornorti•r.ity fnr-wuiprnhiv in an athletic protiram in cooperatior wit:t wtl.er "Siacial Olyrcic" eryanization4 and a "eanas of prife" in eorpetition with hie of her peers for awards, rsrornitior nne successr (2) To raise, receive and maint4ln a fund or funds of real or personal property or both and subject to tl.0 restric- tion. and livitattons of lav and herein, to use and apply t'ie whulm or any part thereon exclusively for the benefit of prograuip: for nentally retarded children and tneir education and develnn- -2- 7:, : AV" A . i....• .i. ." {'ti 3 -y ....... ... ... ... - w /ec nen- throuTh pro?raaa and activities AS herein described and otherwise, includinq the defraying of t -ie costs and expenses of transportation of much t,U ldren and those serving thm% to the sites of "S�.%ectal Olynples" local, County, state, regional, natacnal and international, rose defraying of the Costs and expenses a! promoting organizing and carrying out 'Special Olympic34 resets, avanta and prograns, and t%o defraying of the tests and expenses of raising funds for enrli prrpnsas and a"Unierwring bust rwids and ':e progratae and activities of the corporation. '_V. rhe duration of tre eorpnratinet shall be perpetual. V. The officers shall aonmimt or i V. ';' It) i;k:. n?La .^%airman 'LARVIN 4. Div=r._'Jx-.enratary MM-NT3.1L TAVAR:S Traasurer :•%:Rlr14 F. 51IYI '+tat" 11rvctor t'I . :Vera stall bw a .:card o; -irectors consistir'g of not lass than tnrcc rerbers w%luh wuall irclu.fe such of-rson, L: any, as spall ae de31gnOteA -n AP -VA t%Orcon by zav Suymr- latendant of iducati0n, -nenar*.neat o4 rdnestinn, State of .iswaii anti slat. perrun, If any, as shall be desimnated by Lha oLrector, .erer"'Pnt of ,arko and ,"wcrootion, Ci L1 and Counwy of aonolui-,. 'rho following parson3 shall be the initial ufrl4,vrm ani directors anJ shall +ale nffica far or until their suoueseore are duly vlveLeG pursuant to the Jy-Laws of the car- porationl -3- 0-1 it X,i:R , i:.v.• .A. . p -1'—,a 4 10.4 PWA /7 Office Held Mwrm Chai man and V. THOMS RICE 2877 Kalakaua Avenue .)irector '4nnn_ulu, Hawaii 96415 Secretary and .IA?V:: ;. 1'.VUMUK 45-020 11 ialulani Street Cirector Naasoae, nawaii 96744 =reasurer and I.4:=DAL TAVAms 1602 Y.analai street Diractor Honolulu, Hawaii 96816 State Director PAT'IICTA =. HAIHi 7R4 Elepaie street and Director :Ionolulu, Hawaii 96816 Director A:.JEMT H. •IIYASATO 297 Puiwa Road Jonolulu, Hawaii 96817 Oiroctor PALL H. DCRHNI 1561 Kanunu street Honolulu, Hawaii 96115 Director LiLLLLL'Ui :. ROHH3 739 xapulona Loop Honolulu, Hawaii 96825 Director LD,?ARD HASEGAVA 250 Worth Judd street Honolulu, Hawaii 96817 Director L'MN11 ... ::,%IlLT 4466 Analii Street Honolulu, Hawaii 96821 uiraator C1L1Rl1A11is: TAVAVS 1602 Sanalui Street l'onolulu, ;Lafaii 9601E VI_. Tas ccrporation Shall have all the hovers o-oviela? :ay law. VIII. The corporation is not organised for profit; it will not issue any stnaki it shall not conduct nor carry an any activity consisting of carrying on propoganda, or otherwise -4- /2 atterptine to influcncc legislation, or of partioipatinn in or intervening In any nolitacal aamnairm on behalf of any CdMidate for ;ublio officer acid av part of ate ameeta, inc=e ur earnings shall be dintrinuted to its usml,ers, :tractors, or of%rwrr, excmnt for servies■ netually rnnderod to the corporation.. Vcan liquidation of its nrooerty in Case of corporate dissolution, after paying or .saka::S provision for pq+iwut of Its liabilitaes, all of its .assets shall on distributed to noire other corporation organised ourm,rant to Soction 416-20 aforementioned exwVt from roaerai income tax under tie provisions of the Internal iavorma Cud* S*ution SCl(c)(7) es it now exists or as it may be hereafter amordcd. IH 1T17..:CSS W 1110=1', t have hereunto set my hand and meal of the Depattnent of aeculatory A?encieR, at Honolulu, )iawaii, this`%day of %iO4•40t9- , 1972, ire• Or 'e,st6 -3- SPECIAL OLYMPICS HAWAII, INC BY-LAWS TABLE OF CONTENTS Page Article I MISSION, PURPOSES AND PRINCIPAL OFFICE 1 Article II POWERS OF THE BOARD OF DIRECTORS 1 Article III MEMBERSHIP OF THE BOARD OF DIRECTORS 2 Article IV OFFICERS 3 Article V POWERS & DUTIES OF THE CHAIR & VICE CHAIR 3 Article VI POWERS & DUTIES OF THE EXECUTIVE DIRECTOR 4 Article VII POWERS & DUTIES OF THE SECRETARY 4 Article VIII POWERS & DUTIES OF THE TREASURER 4 Article IX MEETINGS 4 Article X COMMITTEES 5 Article XI INDEMNIFICATION 8 Article XII CONFLICT OF INTEREST 8 Article XIII DISCRIMINATION PROHIBITED 8 Article XIV REVIEW & AMENDMENT OF BYLAWS 8 Article XV DISSOLUTION 9 SPECIAL OLYMPICS HAWAII, INC A NON-PROFIT CORPORATION BY-LAWS PURSUANT TO THE LAWS OF THE STATE OF HAWAII ARTICLE I MISSION, PURPOSES AND PRINCIPAL OFFICE Section 1 The mission of this corporation, hereafter in these by-laws known as Special Olympics Hawaii, Inc (HISO), is to provide physical fitness sports training and athletic competition for individuals with mental retardation It seeks to accomplish its mission by providing a year-round opportunities for physical fitness, sports training, and athletic competition and recreation through local, area, state, regional and international programs, b materials, information and technical assistance to organizations and individuals interested in establishing similar programs for persons with mental retardation, c training programs for lay and professional persons interested in the physical and athletic development of persons with mental retardation, d opportunities for the general public to better understand mental retardation and to promote the expansion of agencies and qualified persons who are dedicated to the service of persons with mental retardation and their families Section 2 The principal office of this Corporation shall be on the island of Oahu The Corporation may establish offices at such other places within the State of Hawaii as the Board of Directors may from time to time determine ARTICLE II POWERS OF THE BOARD OF DIRECTORS The Board of Directors shall be responsible for overseeing the effective management, direction and mission of the Corporation It shall have and exercise all the corporate powers prescribed by the laws of Hawaii The policy making, the assurance of sound management, increasing public awareness of mental retardation, and active participation in the provision of necessary funds within the overall rules and policies of Special Olympics International The Board shall be entrusted with the responsibility to determine all of the policies deemed to be necessary for the proper administration and development of Special Olympics Hawaii, Inc In accordance with its stated mission and purposes and consistent with the policies of Special Olympics International, hereafter referred to as Special Olympics, Int , its parent organization in Washington, D C , the Board shall, but without limitation Appoint the President and Chief Executive Officer of Special Olympics Hawaii Inc , who shall serve as the Executive Director and chief staff officer of the Board of Directors Determine, review and assess the mission, purposes, programs and activities of SOHI, Inc consistent with the policies, spirit and intent of Special Olympics, Int of Washington, D C 3 Approve personnel policies and procedures regarding terms and conditions of employment, salary, fringe benefit policies for the Executive Director and all other staff members 4 Determine and oversee policies and procedures in managing all business affairs, including the approval of an annual budget 5 Authorize the acquisition, management and disposition of all property and physical facilities 6 Approve and receive gifts or requests of land, building, bonds, stocks, monies, annuities, and other devices as SOHI, Inc policies and donor intent determine 7 Enter into, make, perform and carry out contracts of every kind for any lawful purpose with any person, firm, association or corporation in the furtherance of the purposes of SOHI, Inc 8 Appoint auditors and require an independent yearly audit of financial accounts, records, and resources by a certified public accountant and authorize the preparation of an annual report of the same 9 Approve, promote and actively participate in SOHI, Inc 's fund raising programs 10 Ensure that SOHI, Inc maintains a sound planning process which enables goals and objectives to be reviewed annually ARTICLE III MEMBERSHIP OF THE BOARD OF DIRECTORS Section 1 The Board of Directors shall consist of not less than fifteen (15), and not more than thirty (30) persons Section 2 New members of the Board of Directors shall be elected by a majority of the Directors then in office at a meeting of the Board Section 3 Directors shall serve for three-year terms and until their successors are elected and qualified Directors may succeed themselves in office After a Director has served two full consecutive terms (not including any partial term), he or she shall not be eligible for reelection until one year has elapsed after the end of a second term Section 4 Any member of the Board of Directors may be removed from office, for cause, at any meeting of the Board by affirmative vote of two-thirds of the Directors then in office Sencin 5 Any vacancy in the Board may be filled by the remaining Directors by election at any regular meeting of the Board K ARTICLE IV OFFICERS Section 1 The officers of SOHI, Inc shall be the Chair, Vice Chair, Secretary Treasurer and Past Chair of the Board of Directors, together with the Executive Director All officers shall be approved by the members of the Board of Directors The Officers shall serve for terms of one year but not to exceed three consecutive one-year terms Section 2 The Chair, Vice Chair, Secretary, Treasurer and Past Chair shall be members of the Board of Directors The Executive Director shall be an ex officio member of the Board without power to vote and shall not be counted as a member of the Board or any committee on which he or she may serve for any purpose Section 3 The Board may approve one or more other officials as may be deemed necessary for the proper management of SOHI, Inc Section 4 All officers shall hold office at the discretion of the Board and shall be subject to removal by affirmative vote or a majority of the entire membership of the Board of Directors, without prejudice to any contract rights such officer may have with SOHI, Inc Section 5 In the event of a vacancy in the office of the Executive Director, the Board shall appoint a special Search and Screen Committee to submit nominations for candidates for that office to the Board A vacancy in any officership may be filled at any meeting of the Board of Directors ARTICLE V POWERS AND DUTIES OF THE CHAIR AND VICE CHAIR The Chair shall preside at all meetings of the Board of Directors, shall have the right to vote on all Questions, shall appoint to all committees the members who are not appointed by the Board of Directors, and shall have such other powers and duties as the Board from time to time may prescribe including that of serving as official spokesperson on behalf of the Board unless specifically delegated by the Board to another officer of the Board In the absence of the Chair, the Vice Chair shall person the duties of the office of the Chair and have such other powers and duties as the Board may from time to time prescribe ARTICLE VI POWERS AND DUTIES OF THE EXECUTIVE DIRECTOR The Executive Director of SOHI, Inc shall be its President and Chief Executive Officer and the official adviser to and executive agent of the Board of Directors and its Executive Committee The Executive Director shall, as administrative head of the organization, exercise a general superintendence over all the affairs of SOHI, Inc , and bring such matters to the attention of the Board as are appropriate to keep it fully informed in meeting its policy-making responsibilities Furthermore, the Executive Director shall have power, on behalf of the Board, to perform all acts and execute all documents to make effective the actions of the Board or its Executive Committee, and except as otherwise provided in these by-laws, shall be ex officio a member of all committees of the Board without power to vote ARTICLE VII POWERS AND DUTIES OF THE SECRETARY The Secretary shall give proper notice of all meeting of the Board of Directors and shall keep a record of the appointment of all committees of the Board Further more, the Secretary shall keep or cause to be kept a record of the minutes of all meetings of the Board of Directors and each of its committees Any of the duties or powers of the Secretary may be performed by an Assistant Secretary who shall be responsible to and report to the Secretary ARTICLE Vlll POWERS AND DUTIES OF THE TREASURER The Treasurer shall be responsible for carrying out the mandates of the Board of Directors and its Finance Committee in overseeing the financial resources of SOHI, Inc including but not limited to cash, securities, stocks, bonds and all other property, personal or real, owned by SOHI, Inc The Treasurer shall assure that all books and accounts are accurately kept and furthermore, shall present full and detailed financial statement properly audited by an independent certified accountant, to the Board at its annual meeting, and if requested, at any other meeting of the Board of Directors or any meeting of its Finance or Executive Committee The Treasurer shall monitor any investments of SOHI, Inc including all operating funds and reserves as approved by the Board of Directors In addition, the Treasurer may be required to furnish a bond for the faithful performance and discharge of these duties, as may be directed by the Board or required by Stae statute The Treasurer shall be chair of the Finance Committee ARTICLE IX MEETINGS Section 1 There shall be at least four regular meetings of the Board of Directors annually, which shall be held in the winter, spring, summer and fall on such date and place as may be designated by the Executive Committee The annual meeting of the Board shall be held within one month of the fiscal year end 4 Section 2 Special meetings may be held at the call of the Chair, the Executive Director and the Secretary, or at the request of five (5) Directors, with each setting forth the objective(s) of the meeting Section 3 Written notice of all meetings of the Board of Directors shall be sent by the Secretary to each Director and the Executive Director at least five days before the date of the meeting In the case of special meetings, the notice shall state the purpose of the meeting, and no business shall be transacted at such meeting that does not relate to the purposes stated Section 4 Whenever notice is required to be given under the provisions of statutes of the Articles of Incorporation of these by-laws, a waiver in writing signed by the persons entitled to said notice, whether before or after the time stated therein shall be deemed equivalent thereto Attendance at any meeting by a Director shall be conclusively deeded a waiver of notice of that meeting unless objection is made at the onset of such meeting to the failure to give proper notice Section 5 A majority of the Directors shall be necessary and sufficient to constitute a quorum for the transaction of business, and the act of a majority of the Directors present and voting at a duly called meeting of the Board or any committee shall be the act of the Board of Directors or that committee, except as may be provided by statute or by the Articles if Incorporation, or by these by-laws ARTICLE X COMMITTEES Section 1 There may be such special or ad hoc committees as the Board of Directors may from time to time establish for the discharge of particular duties They shall be given specific responsibilities and a deadline for completion of their assigned duties Section 2 There shall be the standing committee specified in this Article Members of standing committees shall be appointed by the Chair, after consultation with the Board Nominating Committee, annually at or following the annual meeting of the Board of Directors Except as provided in these by-laws the Chair of the Board and the Executive Director of SOHI, Inc shall be ex officio members of all standing committees except where otherwise provided in this Article, additional members, including persons who are not on the Board of Directors, may be appointed The Chair of each standing committee and a majority of its members shall be Directors Section 3 The Board of Directors may at any time discontinue any of its standing committees for such time as may be determined, and the duties of any committee so discontinued shall be performed during such discontinuance by the Executive Committee Section 4 The Chair of any committee, with the consent of the Chair of the Board, may request the Executive Director to appoint a member of the administrative staff to serve as a liaison between the committee and the office of the Executive Director, and the Executive Director shall designate such a person to perform that service Such liaison person shall assist the committee in the carrying out of its duties Section 5 Except as otherwise provided in this Article, all standing committees shall meet on a regular basis Section 6 Executive Committees a The Executive Committee shall have a minimum of five members, all of whom shall be Directors The Chair of the Board shall be the Chair of the Executive Committee The Vice Chair of the Board, the Secretary, the Treasurer and the Past - Chair of the Board shall be members of the Executive Committee The Executive Director shall be an ex -officio member of the Executive Committee, without power to vote, and shall not be counted as a member of that committee for the purpose of determining a quorum b Between meetings of the Board of Directors, the Executive Committee shall have general supervision of the administration and property of SOHI, Inc except that, unless specifically empowered by the Board of Directors to do so, it may not take any action inconsistent with a prior act of the Board of Directors, amend by-laws, encumber the organization through bank loans or other means, remove or appoint the Executive Director, or take any other action which has been reserved for the Board c The Executive Committee shall also have the responsibility for overseeing the planning process for SOHI, Inc including policies affecting progress on annual program goals and objectives, annual games, personnel salary and fringe benefits, and annual by-law review Although the Committee shall have broad powers delegated to it by the Board of Directors, except those reserved in these by-laws for the Board itself, the Committee should exercise -such powers Board and to be concerned with the staff's need for support and counsel d The Executive Committee shall meet on a regular basis least four times per year Special meetings shall be called by the Secretary on the written request of the Chair or at least three 131 of the members e A majority of the members of the Executive Committee shall constitute a quorum for the transaction of business Section 7 Nominating Committee The Nominating Committee shall have a minimum of three 131 members, all of whom shall be Directors It shall present to the Board of Directors nominations for Directors to be elected by the Board, and for Chair, Vice Chair, Secretary and Treasurer The Committee shall furnish information relating to the background and qualifications of all such nominees at least two weeks prior to the Board meeting at which an election of appointment is scheduled to take place The Committee shall also maintain a profile of the backgrounds of current Board members, annually review the effectiveness and performance of officers and particularly of those Directors who are eligible for reelection, and develop and administer a program of orientation for newly elected Directors It shall report to the Board of Directors at the annual meeting and otherwise as circumstances require Section 8 Finance Committee The Committee shall also regularly appraise the financial control and accounting systems of SOHI, Inc and recommend any changes it deems appropriate It shall recommend the designation of an independent auditor each year and cause to be prepared and submitted to the Board of Directors at least once a year an audited statement of the financial condition of SOHI, Inc at the close of the fiscal year and of the receipts and expenditures for each year The Committee may request any designated independent auditor, or any officer of employee to appear before it to report on the financial condition of SOHI, Inc and to answer any questions the Committee might have Section 9 Fundraising Committee The Fundraising Committee shall be responsible for setting annual goals for support from private and public community resources and designing strategies for accomplishing them It shall work closely with the Executive Director in helping to open access to prospective individual and organization donors and to remind other Board members of their responsibility to actively assist with fundraising efforts Section 10 Public Education Committee The Public Education Committee shall review and recommend public relations programs which are necessary to enable SOHI, Inc to carry out its purpose It shall regularly report on its activities to enhance the public's awareness of the needs or and programs for individuals with mental retardation The Committee shall coordinate its activities with the Fundraising Committee 7 ARTICLE XI INDEMNIFICATION Except in circumstances in which a Director or Officer of SOHI, Inc is liable for gross negligence, willful misconduct or punitive damages arising from the performance of his or her duties as a Director or Officer of SOHI, Inc , every Director and Officer shall be indemnified against any and all expenses and/or judgement incurred or sustained by such Director or Officer in connection with any action, suit or proceeding to which he or she has been made a party by reason of his or her having been a Director or Officer of SOHI, Inc ARTICLE XII CONFLICT OF INTEREST A Director shall be considered to have a conflict of interest if (a) such Director has existing or potential financial or other interests which impair or might reasonably appear to impair such member's independent, unbiased judgement in the discharge of his or her responsibilities to SOHL Inc , or (b) such Director is aware that a member of his or her family (which for purposes of this paragraph shall be spouse, parents, siblings, children and any other relative if the latter reside in the same household as the Director), or any organization in which such Director (or member of his or her family) is an officer, director, employee, member, partner, trustee, or contrtolmg stockholder, has such existing or potential financial or other interests All Directors shall disclose to the Board any possible conflict of interest at the earliest practicable time No Director shall vote on any matter, under consideration at a Board or committee meeting, in which such Director has a conflict of interest The minutes of such meeting shall reflect that a disclosure was made and that the Director having a conflict of interest abstained from voting Any Director who is uncertain whether a conflict of interest may exist in any matter should request the Board of Committee to resolve the questions by majority vote ARTICLE XIII DISCRIMINATION PROHIBITED In administering its affairs, SOHI, Inc shall not discriminate against any person on the basis of race, creed, color, national or ethnic origin, sex, age or physical disability ARTICLE XIV REVIEW AND AMENDMENT OF BY-LAWS Section 1 These by-laws may be changed or amended at any meeting of the Board of Directors by a two-thirds vote of those present, provided notice of the substance of the proposed amendment is sent to all Directors at least ten days before the meeting Section 2 Prior to each annual meeting of the Board of Directors, the Executive Committee shall review these by-laws and recommend any necessary changes thereto ARTICLE XV DISSOLUTION In the event Hawaii Special Olympics, Inc is dissolved as a corporation within the State of Hawaii, and ceases to exist for the above states purposes and goals, said Certificate of Dissolution shall be filed with the Department of Commerce and Consumer Affairs of the State of Hawaii in accordance with the statutes of the State of Hawaii pertaining to the dissolution of a non-profit corporation Upon dissolution, any and all assets of SOHI, Inc shall be held by Special Olympics International in Washington, D C in escrow until such time as a new organization is formed Adopted on Date Special Oly cs Hawaii Chair N